Accounting Commons^™

Analisis Implementasi Se No.26/Pj/2015 Tentang Penegasan Penggunaan Nomor Seri Faktur Pajak Dan Tata Cara Pembuatan Faktur Pajak Ditinjau Dari Asas Ease Of Administration (Studi Kasus Pt Mi), Elsie Sylviana Kasim, Poppy Viendya

Jurnal Administrasi Bisnis Terapan (JABT)

This study discusses the implementation analysis of SE No. 26 / PJ / 2015 on the affirmation of the use of the Tax Invoice number and the procedure for making the Tax Invoice from the principle of ease of administration (case study of PT MI). Data collection techniques used in this study is literature studies (Library Research) and field studies (Field Research). The results of research and analysis can be concluded as follows SE implementation No. 26 / PJ/ 2015 does not provide certainty to the Taxpayer, not efficient because the Taxpayer is required to pay a fine, not convenience …

Analisis Kualitas Pelayanan Customer Service Pada Rumah Sakit Di Provinsi Dki Jakarta, Badra Al Aufa

Jurnal Administrasi Bisnis Terapan (JABT)

Improving the quality of hospital services could be increase profit, market share and cost savings. Staff in front desk plays an important role in affect satisfaction patients, possibility for someone to recommend service and grades create a for patients. This study attempts to analyze the quality of customer service unit at hospital in Jakarta, Indonesia. This research used observation method. Data collection technique was using ghost shopping method. Research has been conducted on 19 hospitals in Jakarta. The selection of hospital was using purposive sampling method. Check list has been used for data collection. Observation has been conducted to see …

Proses Akuisisi Koleksi Buku Di Perpustakaan Bank Indonesia, Niko Grataridarga, Radityo Kusumo Santoso, Alif Rizky Ramadhani

Jurnal Administrasi Bisnis Terapan (JABT)

This study discusses the collection acquisition of books in the library of Bank Indonesia to see the course of the process. Acquisition process used various methods such as collection purchases, grants or gifts, information resource sharing, and independent publications. This research method used qualitative method with case study at Bank Indonesia Library where they have Collection Development Division. Data collection is done by way of observation participation, interview, and documents observation. The results that can be reviewed are acquisition processes at Bank Indonesia including purchasing activities and independent publications of the parent organization. The conclusion is that Bank Indonesia Libraries …

Implementasi Tanggung Jawab Pialang Asuransi Dalam Penyelesaian Klaim, Karin Amelia Safitri, Zefanya Oscar Mahaputra

Jurnal Administrasi Bisnis Terapan (JABT)

Implementation Of Liability Of Insurance Manufacturers In Completion Of Claim. The responsibility of insurance brokers is very important in providing an appropriate solution in identifying the risks that exist on the insured. As representatives of the insured, the responsibility of insurance brokers as representatives of the insured party is entitled to act in liaison between the insured party and the insurance company. This study aims to describe the responsibility of insurance brokers related to Law No.40 of 2014 on how to solve customer problems. The method used is qualitative method, to know the clear picture about the problems studied. Data …

Mekanisme Penghitungan Kembali Pajak Masukan Bagi Pengusaha Kena Pajak Yang Melakukan Penyerahan Terutang Dan Dibebaskan Dari Pajak Pertambahan Nilai, Hadining Kusumastuti, Dinda Alisya Putri

Jurnal Administrasi Bisnis Terapan (JABT)

The Mechanism of Recalculation of Input Tax conducted by PT X and the Tax Office and the appropriateness of the Input Response Mechanism in accordance with the applicable regulations, namely Regulation of the Minister of Finance of the Republic of Indonesia No. 135 / PMK.011 / 2014 on Guidelines for Counting Income Tax Crediting for Taxable Entrepreneurs Submitting Unpaid Taxes and Submissions. Data collection techniques used in the preparation of this final assignment is using Library Studies and Field Research. Through the analysis that has been done can be deduced that in terms of the regulation applicable mechanism of Input …

Efektivitas Program Pelatihan Program Pengendalian Infeksi (Ppi) Melalui Evaluasi Pre Test Dan Pos Test Di Bagian Diklat Rumah Sakit Pusat Otak Nasional (Rsp Pon), Nur Fadilah Dewi, Yulial Hikmah

Jurnal Administrasi Bisnis Terapan (JABT)

Education and Training National Brain Center Hospital is the part that takes care of all matters related to education and training of hospital staff. One type of training is held, namely the Training of Prevention and Control of Infection. Prevention and Control of Infection training is a systematic and planned effort to control the spread of hospital infections. This study aims to determine the effectiveness of infection control program training to employees of National Brain Center Hospital by using pre-test method before training and post-test after training. Research subjects amounted to 30 participants. This research is a quantitative research by …

Kolaborasi Antara Universitas, Industri Dan Pemerintah Dalam Meningkatkan Inovasi Dan Kesejahteraan Masyarakat: Konsep, Implementasi Dan Tantangan, Basuki M. Mukhlish

Jurnal Administrasi Bisnis Terapan (JABT)

In the study of inter-organizational relationships, there is a tendency to look at relationships between two organizations (dyadic), and social networks are considered to be a combination of a number of dyadic relationships. There are often third parties who play a role in influencing the relationship between the two organizations, so the relationship becomes triadic. The third party referred to here is a relationship counselor who has a go-between role to safeguard, cultivate and develop social capital, help, adjust and resolve relationships between the two parties. One of the institutions that have a third role are innovation centers that have …

Penyelesaian Piutang Negara Pada Perusahaan Bumn: Sebuah Peran Penting Kementerian Keuangan Republik Indonesia, Vindaniar Yuristamanda Putri, Vionika Apriliasta Ginting

Jurnal Administrasi Bisnis Terapan (JABT)

The purpose of this paper is to describe the role of The Ministry of Finance of the Republic of Indonesia in the settlement process of state receivable which sourced from RDI (Investment Fund Account) on State Owned Enterprises (case study of PT.X). This research uses qualitative and quantitative method with a descriptive approach to answer the research questions. Investment in SOE company (PT.X) has some issues regarding of repayment by the company. This needs to be resolved by the Ministry of Finance through Directorate of Investment Management System. The settlement process of state receivables are regulated in PMK No.13/PMK.05/2016 by …

How It Awareness Impacts It Control Weaknesses And Firm Performance, Peiqin Zhang, Ju Long, James Ma

Journal of International Technology and Information Management

With the prevalence of information technology (IT), the value of IT awareness increasingly grows, and IT control becomes a key part of firms’ strategies and objectives. Although leadership plays an important role in IT control governance, limited research has studied whether IT awareness is associated with IT control weaknesses (ITCWs) and firm performance simultaneously. Drawing on the agency and resource dependence theory, this paper proposes an integrative model to examine the impact of IT awareness on ITCWs and firm performance. We empirically validate the model using a data set of 310 firms collected from multiple sources including Audit Analytics, Compustat, …

Data Analytics For Accounting Mac 511, Andree J. Rathemacher

Library Impact Statements

No abstract provided.

Ohio Leed Schools And Academic Performance: A Panel Study, 2006–2016, Allen Prindle, Ryan P. Thombs

Business, Accounting and Economics Faculty Scholarship

This study investigates the effect that Leadership in Energy and Environmental Design (LEED) had on academic performance using a difference-in-differences (DID) estimator using data from the years 2006–2016. By obtaining data from the Ohio Department of Education and the Ohio Facilities Construction Commission, this investigation examines the effect that LEED design had on the Student Performance Index for schools that opened in the year 2012. Each LEED school was matched with a non-LEED school based on several criteria. The study determined that LEED did not have an impact on the Student Performance Index. Though we find no relationship, green schools …

Don’S Column: Singapore Corporate Tax Rate: Is It Really A Flat Rate?, Teng Aun Khoo, Clement Tan Kai Guan

Research Collection School Of Accountancy

As there is only one corporate tax rate (CTR) in Singapore, it may appear that the Singapore CTR is a single flat rate, currently 17%. However, after taking into account the availability of the partial tax exemption (PTE)scheme, the start-up tax exemption (SUTE) scheme and the corporate income tax rebate (CITR) in Singapore, all of which have an effect of lowering a company’s tax payable, the seemingly flat Singapore CTR is not what it seems to be. Instead, it translates to various progressive tax rates for different tiers of normal chargeable income (NCI).

The Evolution Of The International Corporate Tax Regime, 1920-2008, Richard Woodward

Books/Book Chapters

No abstract provided.

Tax Knowledge Diffusion Through Individual Auditor Network Ties: Evidence From China, Chee Yeow Lim, Terry Shevlin, Kun Wang, Yanping Xu

Research Collection School Of Accountancy

This study investigates whether network ties via sharing the same individual auditor influences the diffusion of tax avoidance knowledge. We find that firms with greater connection to low-tax firms through audit partners have lower effective tax rates (ETRs), consistent with tax avoidance knowledge being shared among firms through individual auditor network. The influence of audit network ties on tax avoidance at focal firms is stronger when partners’ tenure in low-tax firms is longer, and when partners have social connection with the top executives of focal firms. In addition, audit fees of focal firms with auditor network ties to low-tax firms …

The Social Capital-Control Nexus: Lessons From Implementation Of Accounting Control Systems In Two Chinese Organizations, Gary Pan

Research Collection School Of Accountancy

One common theme of Accounting Control System project failure centers on inadequate or inappropriate enactment of effective controls during project implementation. As Accounting Control Systems projects are viewed by many as a social process involving managing relationships among multiple stakeholders with diverse backgrounds and capabilities, there is a growing number of IS researchers that have utilized the social capital theory to examine the enactment of clan control during system implementation. Despite the growing interests, relatively little is known about the relationships between social capital and the formal as well as informal controls. Also, the moderating impact of social capital attributes …

Principles Of Microeconomics, Anthony J. Cataldo Ii

Accounting Textbooks

This text covers the material required in an Introductory Microeconomics or Principles of Microeconomics course. This text coverage and course coverage is required for all business degree undergraduates. I would expect this text to have a 20-year shelf life.

An Overview Of The Cheque Payments System In Nigeria, Onyeka Samuel Okonkwo

Bullion

This paper is designed to examine critically the modern trends in the cheque payments system in Nigeria. In the light of this, the paper is divided into nine parts. The second part of the paper examines the concepts of payment , clearing and settlement. The evolution of cheque clearing in Nigeria is examined in part three. The part four presents the cheque standard in Nigeria. The part five gives the synopsis of cheque payment in Nigeria while the cheque truncation system(CTS) and its benefits and challenges are examined in part six and part seven respectively. The paper concludes with recommendations …

What Does It Take To Become A Partner At A Big 4 Accounting Firm? Insights From Singapore’S Experience, Gary Pan, Poh Sun Seow, Yang Hoong Pang, Kwong Sin Leong

Research Collection School Of Accountancy

Due to the shift in partner’s identity, there have been growing interests in understanding characteristics, skills and behaviours of accounting partners. Given that Big 4 Accounting firms are supposedly international accounting firms that are organized in similar structures, an interesting question of whether the same partner qualities can be applied in the Big 4 accounting firms for a non-western context such as Asia. As far as we know, no such study has been conducted in an Asian context. We argue this could be of great interest to the Big 4 Accounting firms as Asia is one of their fastest growing …

Teaching Internal Control Using A Student-Generated Video Project, Poh Sun Seow, Gary Pan

Research Collection School Of Accountancy

Educators consider the video learning approach an effective method to deliver educational content as compared to the traditional method of books and written materials. This paper presents a project that involves student-generated videos to learn internal control in an undergraduate accounting information systems course. We believe that this video learning approach is an engaging way for students to be self-directed learners in learning internal control and complements the written materials in the textbook. The survey results show that most of the respondents viewed the learning experience of the video project positively. The results also indicate that the video project helps …

The Role Of Leadership In Student Organizations, Samantha Mcanallen

Senior Honors Projects, 2010-2019

The purpose of this paper is to analyze the extent to which the leaders of the Eta Delta chapter of Beta Alpha Psi (BAP) and the JMU Women’s Rugby club embody the characteristics of the leaders of successful organizations by examining these two organizations in the context of the characteristics of successful organizational cultures. In order to conduct an appropriate examination of the cultures of these two organizations, I chose to compare them to the characteristics of successful group cultures presented in Daniel Coyle’s The Culture Code: The Secrets of Highly Successful Groups. Throughout his book, Coyle highlights the …

Hospital Cost Accounting: Saving Lives And Saving On Costs, Amanda Whitehouse

Honors Projects in Accounting

Within an industry constantly pursuing accuracy, a cost accounting system that addresses the ongoing concerns of saving money and increasing efficiency is a must. Now more than ever, hospitals require reliable information to combat the conflicting relationship between an increase in spending on new instruments and specialized staff, but a decrease in funding. This project explores potential avenues to find a successful cost accounting method using past research, analysis of hospitals’ current environments, and expert opinions from hospital and healthcare personnel. Each hospital is different based on their environment, surrounding population, type of services provided, and personal demands. This study …

Higher Education Savings And Planning: Tax And Nontax Considerations, F. Philip Manns Jr., Timothy M. Todd

Texas A&M Law Review

Funding higher education is among the critical financial decisions made by individuals and families. There are myriad options. Yet, the conventional wisdom—namely using Section 529 Plans—may not be the optimal vehicle to effectuate this goal. Therefore, this Article discusses various strategies to plan, save, and pay for higher education. It compares various savings methods including gifts, UTMA accounts, Section 529 Plans, trusts, and other vehicles. The analysis explores both tax and non-tax considerations, including the effect of different strategies on financial aid, transaction costs, investor control, income taxes, gift and estate taxes, flexibility, and creditor protection. This Article concludes that …

Human Trafficking In The Wake Of Natural Disasters: Is The United States Any Different Than Third World Countries?, Samantha Stout

Accounting Undergraduate Honors Theses

This research compares the impacts of devastating natural disasters on levels of human trafficking in developed countries to the impacts experienced in third world countries. The two disasters selected for this study were Hurricane Isaac in Louisiana and the Indian Ocean earthquake and tsunami in Indonesia. Factors selected to measure the impacts of the natural disaster include income level, homelessness, and unemployment rates.

Human trafficking is a crime that touches nearly every country around the world. It is known that human trafficking levels are impacted by factors including poverty levels of regions, political unrest, and even natural disasters. There is …

Are Prize-Linked Savings Accounts The Solution To Arkansas' Savings Problem?, Mckenzie Wages

Accounting Undergraduate Honors Theses

This research finds that access to prize-linked savings could improve the financial security of Arkansans. Prize-linked savings (PLS) accounts are nontraditional savings products that offer depositors the chance to win cash prizes instead of a typical interest rate return. Given the low median incomes, high liquid asset poverty rates, and high levels of underbanked and undereducated individuals in Arkansas, there is a need for an innovative savings solution like PLS in the state. PLS accounts capitalize on individuals’ propensity for lottery-like risk-taking to inspire the productive behavior of personal saving. A wide range of individuals, especially those who could stand …

The Effects Of Players’ Salary Level And A Salary Cap On The Revenue Of Professional Soccer Teams In The United States And England, Tyler Watson

Undergraduate Honors Theses

This thesis serves as an examination of the relationship between players’ salaries and teams’ revenues for the American Major League Soccer and English Premier League. Historically, the salary cap imposed on teams playing in Major League Soccer has been heavily criticized of holding the league back. Comparisons have been made to leagues such as the English Premier League which assert that the limitation keeping Major League Soccer from attaining similar success is the presence of the salary cap. Data was gathered from the twenty teams in Major League Soccer and the twenty teams in the English Premier League for each …

A Descriptive Study Investigating Accounting Students' Job Selection Preferences, Richard Wesley

Scholar Week 2016 - present

Many accounting students are selecting accounting audit firms without exhausting a thorough research about the firms or getting an idea of the firms’ expectation. Moreover, accounting firms are hiring students without getting a clear understanding of the students’ job selection preference. As a result, both the students and employers are finding a cultural mismatch. Often employers and students have different perspectives about the nature of the professional skills that are required for a successful accounting career. Once hired, many students soon leave because they become disillusioned with job-related realities. The value of this research adds to the body of research …

Book Review - Drive: The Truth About What Motivates Us, Wyatt Pagano

Marriott Student Review

This is a book review of Drive: The Truth About What Motivates Us by Daniel Pink.

Financial Literacy: Impact On Student Success, Alexandra Cummingham

Honors Projects in Accounting

Financial literacy has proven to be an essential skill for young adults to help in achieving success and reaching one’s potential. Many studies find that those with a stronger background in financial literacy are more likely to demonstrate positive behaviors, both financially and in other areas. This study will attempt to draw a link between Bryant University students’ background in financial literacy and benefits within the college classroom. Specifically, my study will look at whether having a stronger background in financial literacy leads to increased confidence in the classroom, decreased accounting anxiety, and superior academic performance. The study uses primary …

Dealing With Un(Expected) Ethical Dilemma: Experience From The Field, Zaleha Othman 6762207, Fathilatul Zakimi Abdul Hamid

The Qualitative Report

Despite the growing interest in qualitative research and discussion of ethics, there has been little focus in the literature on the specific ethical dilemmas faced by researchers. In this paper, we share our fieldwork experiences regarding the ethical dilemmas that we encountered while doing research on a sensitive topic. Specifically, we share some of the ethical dilemmas, that is, concerning confidentiality, anonymity, legitimacy, controversial data, interpretation and off-the-record data, which emerged from the research. Most importantly, this paper shares ideas concerning how researchers might deal with ethical issues while preserving their integrity in the research process. Overall, this paper suggests …

Research Note: Investor Perceptions Of Comparable-To-Industry Versus Higher-Than-Industry Pay Ratio Disclosures, Khim Kelly, Jean Lin Seow

Research Collection School Of Accountancy

The usefulness of the CEO-to-employee pay ratio disclosure to investors is subject to significant debate. Our experiment examines participant responses to higher-than-industry and comparable-to-industry pay ratio disclosures in a company. A prior experiment by Kelly and Seow (2016) (hereafter KS) found that incrementally disclosing a higher-than-industry pay ratio on top of higher-than-industry CEO pay had indirect negative effects on the company’s perceived investment potential, via negative perceptions about the fairness of the CEO pay and workplace climate. We find that the negative indirect effects of pay ratio disclosures on perceived investment potential in KS are replicable in our study, and …