The Influence Of Religion And State Ownership On Csr Disclosure Quality: A Case Of The Pharmaceutical Industry In China,
2021
Universiti Malaya
The Influence Of Religion And State Ownership On Csr Disclosure Quality: A Case Of The Pharmaceutical Industry In China, Tian Tian
Student Works (2020-2029)
A growing amount of research has identified the importance of the institutional environment in determining the companies’ CSR disclosure (CSRD). This perspective suggests that companies in any society facing both formal and informal institutional constraints that they must follow to gain legitimacy. Hence, this research provides insights into the CSRD quality by considering the vital role of institutional constraints. Specifically, the primary purpose of this research is to investigate the influence of religion, representing an informal institution, on the CSRD quality. Additionally, the study identifies the effect of different religions on the CSRD quality. Further, the study also examines how …
Peran Dan Kebermanfaatan Ngo Indonesia Mengajar Dalam Mengembangkan Human Capital Di Desa Labuangkallo, Kabupaten Paser, Kalimantan Timur,
2021
Departemen Ilmu Kesejahteraan Sosial, Universitas Indonesia, Jawa Barat 16424
Peran Dan Kebermanfaatan Ngo Indonesia Mengajar Dalam Mengembangkan Human Capital Di Desa Labuangkallo, Kabupaten Paser, Kalimantan Timur, Ilham Fathur Rahman, Triyanti Anugrahini
Jurnal Administrasi Bisnis Terapan
The biggest problem that exists in remote villages in Indonesia is the lack of access to human capital development. This paper discusses the role of Indonesia Mengajar as a Non-Governmental Organization in the implementation of human capital development in one of the remote villages in Indonesia, Labuangkallo. It is located in Tanjung Harapan District, Paser Regency, East Borneo Province. This research used a qualitative approach with descriptive methods. Furthermore, data collection technique was conducted by indepth interviews with beneficiaries and program actors, including Teaching Facilitators, program officers and executive directors of Indonesia Mengajar, Paser education office, teacher council at SDN …
Analisis Proses Underwriting Pada Produk Penjaminan Surety Bond Dipt. Asuransi Kredit Indonesia Cabang Bekasi,
2021
Program Administrasi Asuransi dan Aktuaria, Program Pendidikan Vokasi, Universitas Indonesia
Analisis Proses Underwriting Pada Produk Penjaminan Surety Bond Dipt. Asuransi Kredit Indonesia Cabang Bekasi, Julyet Cipta Fauziyah, Yulial Hikmah, Isriani Isriani
Jurnal Administrasi Bisnis Terapan
Regional development evenly throughout Indonesia can create a just and prosperous society that is evenly distributed, in the development process it cannot be separated from development projects. In Indonesia, there is a presidential decree that stipulates that every procurement of development projects must not only complete administrative requirements, but also guarantee a surety bond. PT. Askrindo is one of the insurance companies that can issue surety bonds. To get a surety bond guarantee, the principal must meet the documents that have been set by PT. Askrindo and these documents must go through an underwriting process to analyze whether the project …
Prosedur Pengadaan Pelimpahan Wewenang Pada Divisi Pengelolaanproperti Dan Umum Pt. Asdp Indonesia Ferry (Persero),
2021
Program Studi Administrasi Perkantoran
Program Pendidikan Vokasi Universitas Indonesia
Prosedur Pengadaan Pelimpahan Wewenang Pada Divisi Pengelolaanproperti Dan Umum Pt. Asdp Indonesia Ferry (Persero), Mohammad Ridha, Laviola Fiorentina
Jurnal Administrasi Bisnis Terapan
PT ASDP Indonesia Ferry (Persero) is one of the state-owned companies engaged in crossing transportation services. In carrying out its corporate activities there are several procedures designed to make work effective and efficient. One of the procedures made is the Procurement Procedure for Delegation of Authority. This procedure is carried out to meet the demand of the user's work unit in conducting procurement of goods in accordance with the needs. In the Property and General Management Division, this procedure is one of the routine procedures carried out because as the name implies the delegation of authority means that any procurement …
Efektivitas Pendidikan Dan Pelatihan Pegawai Pada Masapandemi Covid-19 Di Rumah Sakit Abc,
2021
University Indonesia
Efektivitas Pendidikan Dan Pelatihan Pegawai Pada Masapandemi Covid-19 Di Rumah Sakit Abc, Nia Murniati
Jurnal Administrasi Bisnis Terapan
The COVID-19 pandemic has impacted various sectors of life, including education and training activities that should have been carried out face-to-face have now turned online. The purpose of this study was to measure the effectiveness of education and training of employees during the COVID-19 pandemic which was carried out online. This study uses a quantitative survey method. Respondents from this study amounted to 91 participants in education and training. The effectiveness of education and training was analyzed using the four-level evaluation concept of the Kirkpatrick model. The results of this study indicate that online education and training methods are quite …
Koreksi Pajak Masukan Atas Jawaban Konfirmasi“Tidak Ada” (Studi Kasus Pt. X),
2021
Administrasi Perpajakan Program Vokasi Universitas Indonesia
Koreksi Pajak Masukan Atas Jawaban Konfirmasi“Tidak Ada” (Studi Kasus Pt. X), Elsie Sylviana Kasim, Muhammad Kemal Pasha
Jurnal Administrasi Bisnis Terapan
This study discusses the input tax correction to “no” confrmation answer (case study of PT X). 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 the examiner’s correction on the input tax credit is cause by input tax originating from non-PKP and the confirmation answer states “no”. PT X does not agree with the correction of the audit tem on the input tax credit. PT X has provided evidence showing the existence of payments. This research is expected to provide input …
Pengujian Kualitas Website Rsia Nuraida Berdasarkan Dimensi Accessibility,Experience, Marketing, Dan Technology,
2021
Prodi Administrasi Rumah Sakit, Program Pendidikan Vokasi, Universitas Indonesia, Depok 16424, Indonesia
Pengujian Kualitas Website Rsia Nuraida Berdasarkan Dimensi Accessibility,Experience, Marketing, Dan Technology, Ari Nurfikri, Supriadi Supriadi, Annisa Syafa Andira
Jurnal Administrasi Bisnis Terapan
This study aims to determine the quality of the RSIA Nuraida webiste and the factors causing the dimension that has the lowest score. This study uses a mixed method with an explanatory sequential design. The quantitative phase is carried out by testing the quality of the RSIA Nuraida website using a nibbler, based on the dimensions of accessibility, experience, marketing and technology. The qualitative phase was carried out by in-depth interviews with managers and staff related to the factors causing the lowest score of the four dimensions. The results of this study indicate the accessibility dimension has a score of …
Pemberdayaan Kelompok Pengurus E-Warong Kube Pkh Harapan Jayakelurahan Manggarai Kecamatan Tebet Jakarta Selatan Melaluipemanfaatan Teknologi Dan Informasi,
2021
Departemen Ilmu Kesejahteraan Sosial, Universitas Indonesia, Jawa Barat 16424, Indonesia
Pemberdayaan Kelompok Pengurus E-Warong Kube Pkh Harapan Jayakelurahan Manggarai Kecamatan Tebet Jakarta Selatan Melaluipemanfaatan Teknologi Dan Informasi, Prima Aldi Juniarto, Bambang Shergi Laksmono
Jurnal Administrasi Bisnis Terapan
An empowerment research conducted with a group of management of mutual cooperation electronic shop business joined by Harapan Jaya Family Program (E-Warong KUBE PKH) Manggarai Village Tebet District Jakarta Selatan through information technology utilization has been an important and interesting research and possessing a well process. Information technology is an obligated primary basic human need. In this case, information technology has been supporting to escalate economy, social, and culture in today society. That has been proved by appearance of a lot of innovations run by government which one of those is E-Government especially E-Warong KUBE PKH Program owned by Ministry …
The Antecedents And Consequences Of Electronic Invoice In China From A Tax Perspective,
2021
Universiti Malaya
The Antecedents And Consequences Of Electronic Invoice In China From A Tax Perspective, Qi Yu Lan
Student Works (2020-2029)
The purpose of this study is to examine the factors that affect the adoption of electronic invoice and in return the consequences of these factors on tax compliance process efficiency of companies in China. A questionnaire survey was distributed to 276 users who adopted electronic invoice and partial least squares regression was used to analyze the data. This study found that perceived benefits and trust in e-government had a positive influence on the adoption of electronic invoice. Furthermore, we also found that the adoption of electronic invoice have a positive impact on the efficiency of the tax compliance process. Moreover, …
Critical Success Factors In Public-Private Partnership,
2021
Universitas Padjadjaran
Critical Success Factors In Public-Private Partnership, Sri Mulyani
Journal of Accounting Auditing and Business
Public Private Partnership (PPP) is an alternative solution for the government in order to provide public goods and services that the government cannot fulfill itself due to budget constraints. However, not all PPP implementations are successful. In this article, the determinants of the success of PPP implementation are examined. The analysis was carried out based on articles discussing the keys success factors of implementing PPP. These articles are taken from articles published in reputable journals. The results of the analysis show that organizational factors, interactional factors, structural factors and external factors are the key factors for the success of the …
The Moderating Roles Of Ownership Concentration And Foreign Ownership On Enterprise Risk Management And Firm Performance,
2021
Universiti Malaya
The Moderating Roles Of Ownership Concentration And Foreign Ownership On Enterprise Risk Management And Firm Performance, Zhang Lan Jun
Student Works (2020-2029)
This study examines the relationship between enterprise risk management, firm performance, and the moderating role of ownership concentration and foreign ownership on the relationship between enterprise risk management and enterprise performance. The study uses 6015 listed firms in the Shanghai Stock Exchange (SSE) and the Shenzhen Stock Exchange (SZSE) from 2016 to 2018. The results indicate that enterprise risk management significantly influences both short-term and long-term firm performance based on multiple regression and panel data analysis. The study also found that ownership concentration positively moderates the relationship between enterprise risk management and both short-term and long-term firm performance. However, foreign …
Aicpa Local Firm Practice Management Consultation Program: Map,
2021
University of Mississippi
Aicpa Local Firm Practice Management Consultation Program: Map, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
The Impact Of Tax Incentives On Foreign Direct Investment In Indonesia,
2021
The Australian National University
The Impact Of Tax Incentives On Foreign Direct Investment In Indonesia, Rotua Andriyati Siregar, Arianto Patunru
Journal of Accounting Auditing and Business
Using the data from twenty-two partner countries in 1999 to 2018, this paper presents the impact of tax incentives on foreign direct investment (FDI) in Indonesia. A fixed-effect and least square dummy variable analysis are used to determine the direction and significance of tax incentives in its correlation with FDI together with other FDI determinant. The main finding shows that as tax incentives increase, the FDI flow decrease significantly. However, corporate income tax (CIT) rate which also used as investment cost proxy shows that as it decreases the FDI flow will increase.
Critical Success Factors Enterprise Resource Planning (Erp) Implementation In Higher Education,
2021
Padjadjaran University
Critical Success Factors Enterprise Resource Planning (Erp) Implementation In Higher Education, Adjeng Kartika Rizkiana, Hamzah Ritchi, Zaldy Adrianto
Journal of Accounting Auditing and Business
One of the technologies that can optimize the data management system in Higher Education is the Enterprise Resource Planning (ERP) information system. However, in its implementation, failures often occur. This research was conducted to formulate the key factors for the successful implementation of ERP systems in universities. The research method used is descriptive qualitative through case studies on 4 campuses in West Java. The 20 key factors taken are the result of iterations of 32 works of literature in the 2016-2019 timeframe. The results of the study provide an overview of the key success factors that have emerged at each …
The Determinants Of Environmental Disclosure Quality: Empirical Evidence From Indonesia,
2021
Universities Padjadjaran
The Determinants Of Environmental Disclosure Quality: Empirical Evidence From Indonesia, Pricilia Angela, Sofik Handoyo
Journal of Accounting Auditing and Business
Sustainability issues have increased the need for stakeholder toward environmental information disclosure. Quality of environmental information is pivotal for stakeholders to make a proper assessment of a firm’s environmental performance. This study examines the relationship between a firm’s characteristics and environmental disclosure quality. Firm’s characteristics in this study refer to the size, ownership concentration, age, and leverage. Content analysis of sustainability reporting was applied in this study. The study involved 33 listed firms in Indonesia Stock Exchange (IDX) that are consistently issued sustainability reporting during 2014-2016. Simultaneously test indicated that characteristics of the firm significantly explain the variance of environmental …
Responsibility Accounting On Amil Zakat Organization,
2021
AIRLANGGA UNIVERSITY
Responsibility Accounting On Amil Zakat Organization, Irda Agustin Kustiwi, Tjiptohadi Sawarjuwono
Journal of Accounting Auditing and Business
Responsibility accounting carried out by organizations in the business sector is based more on material budgets. This budget is in the form of accumulated costs at the responsibility center that is used to assess management performance. Islam explains that accountability based on al-Mishbah's interpretation has a broad essence. Responsibility accounting includes the relationship between humans and humans (material), environmental (social), and Creator (spiritual). This research uses a qualitative method with an exploratory case study approach. The case study approach was chosen because the context of accountability accounting is an important understanding related to phenomena that occur in the field. The …
Audit Quality And Tax Avoidance: The Role Of Independent Commissioners And Audit Committee's Financial Expertise,
2021
Universitas Trilogi
Audit Quality And Tax Avoidance: The Role Of Independent Commissioners And Audit Committee's Financial Expertise, Amelia Rizqia, Anies Lastiati
Journal of Accounting Auditing and Business
Abstract: This study aims to examine the effect of audit quality on tax avoidance. It further examines whether an independent board of commissioners and the audit committee's expertise affect the relationship between audit quality and tax avoidance. The study observed manufacturing companies listed on the Indonesia Stock Exchange (IDX) and the Malaysia Stock Exchange in 2018. Tax avoidance is measured by abnormal book-tax difference, while audit quality is proxied by Big Four-accounting firm and the audit tenure. The test results show that Big Four firms lower the tax avoidance level done by corporations, but not audit tenure. Furthermore, results also …
Blockchain Disruption On Management Accountant's Role: Systematic Literature Review,
2021
120620160014
Blockchain Disruption On Management Accountant's Role: Systematic Literature Review, Vecco Suryahadi Saputro, Hamzah Ritchi, Sofik Handoyo
Journal of Accounting Auditing and Business
Blockchain considered as an emerging technology that potentially disrupts how management accountant work and his role. This research intends to understand what Blockchain’s capabilities will disrupt the profession by conducting a systematic literature review (SLR). A protocol of SLR is inspired by Kitchenham, Van Akthley, and Okoli in their works. The protocol consists of identifying purpose and outcome research, definition research question, preparing search and review protocol, title and abstract screening, paper quality assessment, data extraction, and data analysis. MAXQDA was used to conduct the SLR protocol. Seven academic journal databases were used in the searching stage. Kitchenham’s guidelines inspire …
Auditing Standards Board (Asb), Meeting Highlights, January 11-14, 2021, Videoconference,
2021
University of Mississippi
Auditing Standards Board (Asb), Meeting Highlights, January 11-14, 2021, Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb), Meeting Agenda, January 11-14, 2021, Video Conference (Zoom) (Times Are Est),
2021
University of Mississippi
Auditing Standards Board (Asb), Meeting Agenda, January 11-14, 2021, Video Conference (Zoom) (Times Are Est), American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
