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Penggunaan Analisis Abc Untuk Pengendalianpersediaan Barang Habis Pakai : Studi Kasus Di Program Vokasi Ui, Titis Wahyuni 2015 Laboratorium Akuntansi, Program Vokasi UI

Penggunaan Analisis Abc Untuk Pengendalianpersediaan Barang Habis Pakai : Studi Kasus Di Program Vokasi Ui, Titis Wahyuni

Jurnal Vokasi Indonesia

The purpose of this study was to determine the consumable inventory control are applied in Vocational Education Program, University of Indonesia as well as to determine the consumable inventory into groups A, B, and C based on the use of the ABC analysis, investing, and the critical index. This research uses descriptive analytical approach to look at the problems faced and the activities undertaken by the Procurement Section vocational program UI to manage inventory of consumable during 2014. The supply of consumable goods data is processed to provide a picture of the pattern of inventory consumable goods then the classification …


Tantangan Manajemen Arsip Elektronik Di Era Web 2.0, Wiwiet Mardiati 2015 Laboratorium Manajemen Informasi dan Dokumen Program Vokasi Universitas Indonesia

Tantangan Manajemen Arsip Elektronik Di Era Web 2.0, Wiwiet Mardiati

Jurnal Vokasi Indonesia

From early 1990s, electronic records (e-records) have become a part of daily business activities for both small and big organisations. Since then, Records Management (RM) professionals have aimed to create a consistent and standard way to manage e-records. Nowadays, the challenges for managing e-records have been considerably complicated with the rise of Web 2.0 during the last few years. This paper will point out the challenges in managing electronic records, how RM professionals in Western Australia try to discover the best way to manage them in the Web 2.0 environment, and how it changes the role of the RM professionals …


Kemampuan Tarif Ina Cbg’S Hemodialisa Programkartu Jakarta Sehat (Kjs) Menutupi Biaya Riilnya, Supriadi Supriadi 2015 Laboratorium Perumahsakitan Program Vokasi UI

Kemampuan Tarif Ina Cbg’S Hemodialisa Programkartu Jakarta Sehat (Kjs) Menutupi Biaya Riilnya, Supriadi Supriadi

Jurnal Vokasi Indonesia

Healthy Jakarta Card ( KJS ) is a Health Insurance program provided by Jakarta Provincial Government through the UP . Jamkesda Jakarta Provincial Health Office to the community in the form of medical assistance to the population of Jakarta , especially for the poor and underprivileged with tiered referral system . KJS use tariff system the price of Indonesia Case Base Groups ( INA - CBG 's ) issued by PT Askes ( Persero ) , This study aims to measure the ability of rates Hemodialysis INA CBG 's to cover the real cost , to take the example of …


Komunikasi Ritual Peziarah “Ngalap Berkah”Di Kawasan Wisata Gunung Kemukus(Studi Etnografi Komunikasi Tentang Budaya Ritual Ziarah Di Kawasan Wisatagunung Kemukus, Desa Pendem, Kecamatan Sumber Lawang, Sragen-Jawa Tengah), Rahmi Setiawati, Priyanto Priyanto 2015 Laboratorium Pariwisata, Program Vokasi UI

Komunikasi Ritual Peziarah “Ngalap Berkah”Di Kawasan Wisata Gunung Kemukus(Studi Etnografi Komunikasi Tentang Budaya Ritual Ziarah Di Kawasan Wisatagunung Kemukus, Desa Pendem, Kecamatan Sumber Lawang, Sragen-Jawa Tengah), Rahmi Setiawati, Priyanto Priyanto

Jurnal Vokasi Indonesia

This article is explain of ritual commucation pilgrim "ngalap berkah" in the Kemukus mountain, ethnographic study of communication about cultural tourism zone ritual pilgrimage in Mount Kemukus, Pendem Village, District Sumber Lawang, Sragen, Central Java. The results showed that for the local community a message of what is hidden behind this ritual is still ambiguity. But in the process of social interaction between indigenous communities with immigrant communities, both in terms of livelihoods, different behavior patterns, causing local people trying to accept changes to the meaning of "ngalap berkah". It is caused when the pilgrimage locations have changed or constructed …


Motivasi Intrinsik Yang Mempengaruhi Pemilihan Jurusan Dan Universitas(Studi Pada Mahasiswa Baru Program Vokasi Universitas Indonesia Angkatan 2015), Amelita Lusia, Pijar Suciati, Endang Setiowati 2015 Laboratorium Komunikasi, Program Vokasi UI

Motivasi Intrinsik Yang Mempengaruhi Pemilihan Jurusan Dan Universitas(Studi Pada Mahasiswa Baru Program Vokasi Universitas Indonesia Angkatan 2015), Amelita Lusia, Pijar Suciati, Endang Setiowati

Jurnal Vokasi Indonesia

Globalization affects all aspects of life. This concept creates a paradigm borderless world, the world that does not know the limits of the territorial sovereignty of a nation / state. The impact of these conditions are helped create intense competition in various aspects of community life, including education. In the world of education, management can not be done conventionally alone, but requires a special ability that the output of education in accordance with market needs, both nationally and internationally. In addition to the need for change in the management of the educational institutions, educational institutions marketing issues was absolutely necessary …


Analisis Tranfer Pricing Dalam Lending Activitiesbanking Dengan Menggunakan Arm’S Length Principle, Deni Danial Kesa, Erwin Harinurdin, Asti Setiawati 2015 Laboratorium Keuangan dan Perbankan, Program Vokasi UI

Analisis Tranfer Pricing Dalam Lending Activitiesbanking Dengan Menggunakan Arm’S Length Principle, Deni Danial Kesa, Erwin Harinurdin, Asti Setiawati

Jurnal Vokasi Indonesia

Regulatory motivation is often done by some of the industries associated with strict regulatory supervision, such as banks and insurers. It is associated with one of them in fulfillment of the Capital Adequacy Ratio (CAR) and Solvency Margin ratio which can create incentives for management to make earnings management in the interest of regulators. From previous studies found indications that the bank's management to practice earnings management in order to meet regulatory (regulator) and the investor. API is one of the policy on sole ownership in Indonesian banks (Single Presence Policy). Because these policies will have consequences that could affect …


Evaluasi Prosedur Audit Dalam Rangka Pemenuhan Tujuan Audit Atas Piutang Usaha, Andhita Yukihana Rahmayanti, Birawani Dwi Anggraeni 2015 Laboratorium Akuntansi Program Vokasi Universitas Indonesia

Evaluasi Prosedur Audit Dalam Rangka Pemenuhan Tujuan Audit Atas Piutang Usaha, Andhita Yukihana Rahmayanti, Birawani Dwi Anggraeni

Jurnal Vokasi Indonesia

This study emphasizes the fulfillness of the audit objectives with performed by evaluating the audit procedures on accounts receivable of non-public company, both related to the audit objectives of detailed balance and the audit objectives of presentation and disclosure. Auditors perform audit procedures include tests of controls and test of detailed balance on accounts receivable account, to reach audit assurances that the audit objectives have been met so that the information and figures included in the presentation and disclosure in accordance with general acceptance standard in Indonesia. This study using the descriptive method which analyzes working papers of auditors that …


Cybersecurity Disclosure Effectiveness On Public Companies, Jingjing Jin 2015 James Madison University

Cybersecurity Disclosure Effectiveness On Public Companies, Jingjing Jin

Senior Honors Projects, 2010-2019

On October 13, 2011, the U.S. Securities and Exchange Commission issued a guidance on corporate disclosure of cyber-risks and information security breaches (SEC, 2011). To determine if a company disclosed information on the breach, I reviewed the company’s risk factors, management’s discussion and analysis of financial conditions and results of operations, description of the business, legal proceedings, financial statement disclosures, and disclosure controls and procedures. However, the disclosure regulations from this guidance are vague and thus do little to force disclosure of valuable information. The guidance has led to companies disclosing ambiguous, generic risk factors that can be applied to …


Auditing Standards Board (Asb) Teleconference Meeting Highlights December 16, 2015, American Institute of Certified Public Accountants. Auditing Standards Board 2015 University of Mississippi

Auditing Standards Board (Asb) Teleconference Meeting Highlights December 16, 2015, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Auditing Standards Board (Asb), Conference Call December 16, 2015, Meeting Agenda, American Institute of Certified Public Accountants. Auditing Standards Board 2015 University of Mississippi

Auditing Standards Board (Asb), Conference Call December 16, 2015, Meeting Agenda, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Proposed Statements On Standards For Accounting And Review Services, Compilation Of Prospective Financial Information, Compilation Of Prof Forma Financial Information, Omnibus Statement On Standards For Accounting And Review Services – 2016, December 8, 2015, Comments Are Requested By May 6, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2015, December 8, American Institute of Certified Public Accountants. Accounting and Review Services Committee 2015 University of Mississippi

Proposed Statements On Standards For Accounting And Review Services, Compilation Of Prospective Financial Information, Compilation Of Prof Forma Financial Information, Omnibus Statement On Standards For Accounting And Review Services – 2016, December 8, 2015, Comments Are Requested By May 6, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2015, December 8, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statements On Standards For Accounting And Review Services, Compilation Of Prospective Financial Information, Compilation Of Prof Forma Financial Information, Omnibus Statement On Standards For Accounting And Review Services – 2016, December 8, 2015, American Institute of Certified Public Accountants. Accounting and Review Services Committee 2015 University of Mississippi

Comment Letters On Proposed Statements On Standards For Accounting And Review Services, Compilation Of Prospective Financial Information, Compilation Of Prof Forma Financial Information, Omnibus Statement On Standards For Accounting And Review Services – 2016, December 8, 2015, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Howell Family (Sc 2953), Manuscripts & Folklife Archives 2015 Western Kentucky University

Howell Family (Sc 2953), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid and scan (Click on "Additional Files" below) for Manuscripts Small Collection 2953. Farm ledger belonging to the Howell family of Warren County, Kentucky. Includes a letter, 26 April 1925, drafted in Alvaton, Kentucky, to Clarence Howell and family.


South Korea's Transition From K-Gaap To Ifrs, Rebecca Henderson 2015 Georgia Southern University

South Korea's Transition From K-Gaap To Ifrs, Rebecca Henderson

Honors College Theses

The purpose of this paper is to examine the relationship between South Korean culture and the transition from Korean Generally Accepted Accounting Principles to Korean International Financial Reporting Standards. It is suspected that the hierarchical structure of Korean society and culture has allowed Korea to make one of the fastest accounting standards transitions in recent years. This possible correlation is examined through the use of a survey of current accounting students in Daegu, South Korea.


A Study Of Ethics For Accounting Students At East Tennessee State University, Jordan Warhurst 2015 East Tennessee State University

A Study Of Ethics For Accounting Students At East Tennessee State University, Jordan Warhurst

Undergraduate Honors Theses

What is being done to stop the increase of accounting scandals and frauds? This study focuses on ethics teaching for accounting students at the undergraduate level. This study asks the question, "have students increased in their use of professional judgement as defined by the AICPA code of Professional Conduct?"


Leveraging It Resources, Embeddedness, And Dependence: A Supplier's Perspective On Appropriating Benefits With Powerful Buyers, Michael T. Lee, Kit Scott 2015 Boise State University

Leveraging It Resources, Embeddedness, And Dependence: A Supplier's Perspective On Appropriating Benefits With Powerful Buyers, Michael T. Lee, Kit Scott

Accountancy Faculty Publications and Presentations

The relationships between suppliers and buyers are often characterised by power differentials and dependence at the same time. This leads to the ability of a powerful buyer to benefit more from the relationship than the supplier. We examine how a supplier can strengthen its use of relation-specific IT with embeddedness to appropriate its share of relational benefits. We developed and tested a model of supplier relation-specific IT use, embeddedness, and buyer dependence on supplier. The results showed that embeddedness did not lead directly to the sharing of relational benefits; rather the appropriation of relational benefits is derived from buyer dependence.


More Evidence Of The Nevada Effect: Sec, Doj, Fbi, And Irs Regulatory Enforcement Actions, Anthony J. Cataldo II, Lori Fuller, Thomas Miller 2015 West Chester University of Pennsylvania

More Evidence Of The Nevada Effect: Sec, Doj, Fbi, And Irs Regulatory Enforcement Actions, Anthony J. Cataldo Ii, Lori Fuller, Thomas Miller

Accounting Faculty Publications

No abstract provided.


An Analysis Of The Relationship Between Study Styles And Demographics Across Multiple Accounting Class Levels, Savannah B. Hooper 2015 University of Southern Mississippi

An Analysis Of The Relationship Between Study Styles And Demographics Across Multiple Accounting Class Levels, Savannah B. Hooper

Honors Theses

Approaches to learning are elemental to a student’s learning outcomes. Prior research indicates that accounting students with a deep learning approach have a more successful student learning outcome than do accounting students with a surface learning approach. Accounting accreditation and regulatory agencies have recommended that coursework be directed towards more critical thinking and real-life preparation of students. These characteristics are indicative of the deep learning approach. After ascertaining the learning approach adopted by introductory, intermediate, and advance accounting students at a public university with a main and satellite campus, this paper reports on demographic characteristics that may impact a student’s …


Smu-X: An Innovative Approach To Preparing Students With Skills For The Future, Gary PAN, Gan Hup TAN 2015 Singapore Management University

Smu-X: An Innovative Approach To Preparing Students With Skills For The Future, Gary Pan, Gan Hup Tan

Research Collection School Of Accountancy

The SMU-X Initiative is a paradigm shit which focuses on learning as opposed to teaching as well as a mind-set shift to get the university to collaborate both internally and with our external stakeholders more. We strive to do this by introducing innovation curriculum based on an experiential approach that is interdisciplinary and hands-on. It gets the SMU community to collaborate and step out of their silos by encouraging group effort in solving complex issues.


External Corporate Governance And Misreporting, William R. Baber, Lihong Liang, Sok-Hyon Kang, Zinan Zhu 2015 Georgetown University

External Corporate Governance And Misreporting, William R. Baber, Lihong Liang, Sok-Hyon Kang, Zinan Zhu

Accounting - All Scholarship

This study investigates how external corporate governance provisions, specifically statutory and corporate charter provisions that limit direct shareholder participation in the governance process, affect the likelihood of an accounting restatement. The analysis indicates that strong external governance (fewer restrictions on shareholder participation) is associated with a relatively low incidence of accounting restatements. The effect of external governance is incremental to that of internal governance, which is considered as provisions that foster effective board oversight of management. Such evidence supports the premise that shareholder participation improves financial reporting quality.


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