Accounting Commons^™

Blockchain: Is It The Future Of Business?, Stuart Welsch

Information Systems Undergraduate Honors Theses

Blockchain is one of these new and disruptive technologies being developed; it is predicted to change the landscape of business in an extremely similar fashion as the Internet did. In lay terms, blockchain is a new technology designed to secure privacy (Collins, 2016), cut out unnecessary middleman costs (Eha, 2017), dramatically lower the cost of transactions (Iansiti & Lakhani, 2009), lower transaction time (Underwood, 2016), and assist in making assets become more liquid and appealing (like cash) because they are more easily transferable (Paech, 2016). Blockchain functions like a ledger; it is able to keep track of an asset’s ownership …

Strategic Implications Of Blockchain, William R. Adams

Marriott Student Review

This thesis introduces blockchain, the underlying technology of cryptocurrencies such as Bitcoin, and discusses how best to conceptualize it relative to other technologies. Following an explanation of the fundamentals of blockchain, also known as the distributed ledger, I identify the characteristics of the technology. Building upon blockchain’s inherent strengths and limitations, I explore potential business applications of blockchain. Finally, I recommend that leaders continue to track the development and adoption of blockchain technology, even if they decide that implementing it does not align with their organization’s strategy at present.

Financial Literacy In South Carolina, Connor Pestovich, Matthew Travis

Senior Theses

Being wise with finances is a skill that many people tend to overlook as important. There are days when an individual can avoid using certain subjects learned in high school, but very rarely, if ever, is there a day when topics of finance are not used. This could be anything from purchasing food, driving to work, working on a computer, or receiving a paycheck. While most would agree that the ability to handle money wisely is very important, these concepts do not have a high priority of being taught in high schools in South Carolina. More than that, many parents …

2018 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

The Emerging International Taxation Problems, James G. Yang, Victor N.A. Metallo

Department of Accounting and Finance Faculty Scholarship and Creative Works

The problems of tax evasion and tax avoidance are as old as taxes themselves. Between 2015 and 2016 alone, many U.S. multinational corporations were involved in tax disputes with the European Commission. From a historical perspective, these disputes are unprecedented as they have resulted in tremendous amount of tax penalties. The most notable case was Apple for €13 billion of unpaid tax. This article discusses what tax strategies these corporations used that caused such disputes. It specifically investigates seven corporations: Apple Inc., McDonald’s, Starbucks, Fiat, Amazon, Google, and Ikea, and elaborates on the following tax strategies: high royalties, intercompany transfer …

Effects Of Bonds & Fed Funds On The Stock Market, Josh Nelson, Mason Koch

Student Scholarship - College of Business

This paper is to investigate the relationship that Treasury bonds and Fed Funds have with the stock market. This research is valuable because the stock market is a major aspect of America’s economy, although many consider it unpredictable and difficult to understand. The goal of our research is to lessen this unpredictability, as well as to assess the inverse relationship that hypothetically exists between the stock market, bonds and Fed Funds. By employing an OLS regression model, this study finds the effect of Fed Funds is statistically and economically significant with regard to the stock market, also having the predicted …

2017-2018 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2017-2018 Audit Report for Morehead State University.

Optimize Your Fitness, Optimize Your Business: The Balanced Scorecard, Analysis And Application For The Crossfit Affiliate, Jordan G. Aronowitz

CMC Senior Theses

The Balanced Scorecard for the CrossFit Affiliate will provide unprepared or inexperienced managers with the necessary information to make informed operational decisions. The Balanced Scorecard incorporates financial data, customer satisfaction, internal operations, and future growth to create a series of cause-and-effect relationships that illustrate how decisions in one aspect of a business affect others. The Balanced Scorecard particularly benefits inexperienced managers leading small businesses. As overall small business growth increased, the boutique fitness industry expanded. The CrossFit brand rose in conjunction, but because corporate leaders insist on a hands-off licensing model, affiliate owners do not receive assistance from CrossFit corporate …

Pandangan Lulusan Prodi Manajemen Informasi Dan Dokumen Programpendidikan Vokasi Ui Terhadap Pekerjaan Di Bidang Perpustakaan Dan Kearsipan, Dyah Safitri

Jurnal Vokasi Indonesia

The need for human resources with expertise in managing information is needed. As the amount of arsiparist power with the need for power is far from balanced. The need for librarians is also very high in managing information. The purpose of this research is to know the views of graduates of the 2014 MID program that graduated in 2017 to the profession they will undergo. The study used the online survey method of MID student program class of 2014. The results showed that softskill and hardskill from lecture subject taught to them felt will support their profession forward. From the …

Kecurangan Dan Perlindungan Konsumen Asuransi, Ketut Sendra

Jurnal Vokasi Indonesia

Establishing a national economy that can grow suatainably and stable, requires the financial service sectors conducting its business in a well organized, fair, transparent and accountable manner, and be able to protect the consumer’s and public’s interests. Transparency, fairness, reliability, confidentiality, security of consumer’s data and/or information, fast, simple complaint handling and affordable dispute resolution cost become the principles of consumers protection in the financial services sector. The common motive to conduct an insurance fraud is economical reason, that is for obtaining a financial benefit/advantage. Broadly, a fraud in insurance can be classified into 3 (three) main dimensions: dimension of …

Kepuasan Pengguna Pelayanan Park And Ride Di Dki Jakarta (Studiperbandingan Antara Park And Ride Terminal Ragunan Dan Terminal Kampung Rambutan), Rizki Darmawan, Mohammad Riduansyah

Jurnal Vokasi Indonesia

Park and ride parking facilities support a Transjakarta bus and made for the purpose of attracting the interest of private vehicle users in order to switch to mass transit so as to reduce the use of private vehicles in the city. Satisfaction of the users is a measure of the viability and success of the park and ride which was created and is run by the Jakarta administration. The purpose of this study was to describe the customer satisfaction with park and ride facilities provided by the Jakarta administration as supporting public transportation in Jakarta. This research approach using quantitative …

Investigation Of Intercalation Of Sodium-Montmorillonite With Octadecyl Trimethyl Ammonium Bromide Surfactant, Chandra J. Soegijono. B

Jurnal Vokasi Indonesia

Sodium-montmorillonite (Na+-MMT) was intercalation modified with octadecyl trimethyl ammonium bromide (OTAB) in aqueous suspension via an ion exchange mechanism. Fourier transform infrared spectroscopy (FTIR) study indicates that OTAB is successfully intercalated into Na+-MMT layers and/or adsorbed on the surface of Na+-MMT. X-ray diffraction (XRD) analysis revealed that the interlayer spacing of the Na+-MMT was extended with the content of OTAB increasing, and the maximum spacing can reach about 3.80 nm. Results of scanning electron microscopy (SEM) analysis reveals the morphologies change from spherical-like particles to high-aspect ratio flakes after modification. Different configurations of OTA+ chains within MMT interlayer are proposed …

Analysis Of Iodine Content In Table Salt, Eka Ratri Noor Wulandari, Novita Rosyida

Jurnal Vokasi Indonesia

Iodine is an essential nutrient for the human body. It is required by the thyroid gland for producing the thyroxine hormone. Human body lacks the ability to self-produce iodine. Some sources of iodine in food such as seafood, milk, egg, fruits, and vegetables can be consumed to fulfill the daily needs. Table salt is one of the sources of iodine that is routinely consumed. According to SNI No. 3556:2010, table salt must be fortified with 30–80 ppm of potassium iodate. Lack of iodine intake results in a disorder known as the iodine deficiency disorder, which is generally manifested as mumps. …

Traditional Medicinal Plants As An Element Of Thematic Garden Landscapeat Sman 1 Pondidaha, Konawe Selatan, Sulawesi Tenggara, Arman Faslih, Ainussalbi Al Ikhsan, Agung Yodha M, Wahyuni Wahyuni

Jurnal Vokasi Indonesia

Knowledge of traditional medicinal plants among teenagers are quite low, that caused by the information is very limited as well as the difficulty of obtaining real-life examples of traditional medicinal plants. Those inspired us to cooperate with SMAN 1 Pondidaha District Konawe (Sulawesi Tenggara) in an effort to provide solutions to these problems. SMAN 1 Pondidaha has vacant land large enough. Through IbM program (Ipteks bagi Masyarakat, science and technology for the People) Ministry or Research and Technology and Higher Education, we made thematic landscape in SMAN 1 Pondidaha locations using traditional medicinal plants as fillers garden or park. The …

Tinjauan Atas Asas Keadilan Dan Kemudahan Administrasi Pajak Dalampengenaan Pajak Penghasilan Final 1% Terhadap Wajib Pajak Umkm, Fitria Arianty

Jurnal Vokasi Indonesia

The purpose of Final Tax Policy for SMEs is to increase tax revenue from the SMEs sector, which is classified as an underground economy activities because of their economy activity is not detected by conventional tax collection system. The application of this Final Tax Policy emphasizes The Principle Ease of Tax Administration ignoring The Principle of Equity, so that SMEs are included in the database Taxpayers Directorate General of Taxation, to then be able to carry out their tax liability. The research method is descriptive qualitative approach. The data obtained are primary and secondary data that can be used as …

Industrial-Based Learning (Ibl): Promoting Excellent On Polytechnics And Vocational Higher Education, Ismet P. Ilyas, Transimissia Semiawan

Jurnal Vokasi Indonesia

The industrial sector plays an important role in the national and global economy. A significant global change has shaped many industries recently: That is, industrial operation modes have shifted from local to global markets. Digital business and the implementation of extended enterprise are becoming a new playground and have become strategies for survival. Based on this, we find that more practical and business-oriented education (polytechnics and vocational higher education (PVHE), specifically) is actively participating and playing an important role in industrializing the nation. The current and future competitiveness of national industry depends on highly educated and motivated professionals, as their …

2017 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

2016-2017 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2016-2017 Audit Report for Morehead State University.

Tata Kelola Dan Metode Promosi Industri Perbankandalam Meningkatkan Pemahaman Literasi Keuangan Nasabah, Deni Danial Kesa

Jurnal Vokasi Indonesia

A public company is in need of good corporate governance (GCG) and the right marketing strategy. This will affect the image of a company in attracting potential investors. Promotion methods and conditions of a bank will affect the height of low levels of financial literacy clients. When the portfolio shows that they are at risk of making errors of financial decision makers, customers tend to use the service at relatively liquid bank in consultation with adequate information services. Financial literacy services ease the burden on customers in choosing what the decisions related to the assets of its assets (Hackethal et …

Pola Konsumen Dalam Mengakses Website (Traffic Sources) Rumah Sakit Di Depok, Yuli Prapancha Satar, Nur Arini Batubara Vera

Jurnal Vokasi Indonesia

Marketing is a company’s active effort of to introduce the company and their products to its consumers. The rapid growth of technology, especially internet, encourage the use of the website in marketing field. Website complements in conventional marketing such as TV, radio, newspapers, magazines, electronic media, banners, billboards, personal relationships, etc. There are six ways for consumers to access company’s website, typing website address directly, through a link on another website, using through search engine, through social link, via email link received by consumers, and through an advertising link viewed by consumers. This study aims to determine patterns or compositions …

Analisis Penerapan Sistem Informasi Akuntansi Diuniversitas : Studi Kasus Pada Universitas Indonesia, Arthaingan H. Mutiha, Marsdenia Marsdenia, Andhita Yukihana

Jurnal Vokasi Indonesia

The purpose of this study is to examine information system success of Accounting Information System based on individual performance and its impact to user satisfaction. The model used in this study is the modified IS Success Model of DeLone and McLean. The study uses primary data and data collection techniques using questionaires distributed to employee of Finance Directorate of University of Indonesia. This study used SEM approach, while analysis used LISREL software. The results showed that system quality and information quality significantly affects the individual performance while the service quality does not affect individual performance. On the other hand, the …

Analisis Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Pengukuran Kinerja Umkm Di Wilayah Depok, Titis Wahyuni, Marsdenia Marsdenia, Istiadi Soenarto

Jurnal Vokasi Indonesia

The purpose of this study is to examine the effect of application accounting information system on SMEs performance measurement in Depok region. The number of samples taken were 30 SMEs using purposive sampling method with the critreria listed in the official city of Depok. The data was collected using questionnaires distributed to respondents and the analysis technique used in this research is logistic regression to determine whether there is any effect on the application of accounting information systems for the decrease or increase the performance of SMEs. The results of this study based on the analyses conducted found that the …

Implikasi Komponen Perubahan Pajak Dalam Labaterhadap Persistensi Dan Peramalan Studi Terhadap Perusahaan Yang Terdaftar Di Bei Periode 2010-2013, Dewi Kartika Sari, Birawani Dwi Anggraeni, Sandra Aulia

Jurnal Vokasi Indonesia

This research aims to determine the implications of the tax change component in the income tax to the persistence and forecasting of future earnings, and also comparing the effect of tax changes component in initial earning with the tax change component in revised earnings, in order to know which are more persistent. Using all companies listed in Indonesia Stock Exchange during the year 2010-2013 as the samples, this research showed that the tax change component in income tax empirically proven to have a persistent effect on future earnings. And compared with tax change component in initial earnings, value of tax …

Faktor-Faktor Yang Mempengaruhi Keberhasilanimplementasi Standar Akuntansi Pemerintahanberbasis Akrual : Sebuah Studi Empiris Pada Pemerintahan Kota Bogor, Marsdenia Marsdenia, Mutiha Arthaingan H

Jurnal Vokasi Indonesia

This research has objective to examine if factors Commitment to Organization, Human Resourses, Communication and Infrastructure influence the success of implemention of accrual basis in preparing local Government financial statement. This is a quantitative approach research which is used questionnaires to respondent research by using linier regression equation for analysis. The result is, only factors commitment and communication influenced the success of implementation process of accrual basis and factors human resources and infrastructure did not influenced the success of implementation.

Ujian On Line Dalam E-Learning: Perbandingan Ujianonline (Computer Based) Terhadap Ujian Tradisional (Paper Based), Heri Yuliyanto, Titis Wahyuni, Yulius Eka Agung Seputra

Jurnal Vokasi Indonesia

Spreading the uneven quality education in Indonesia is a national educational problems to be solved. Implementation of quality education largely implemented in Java, in the case of Indonesian citizens spread all over Indonesia, from Sabang to Merauke. All citizens of the Indondesia want to receive a quality education that is easily accessible at reasonable costs. One solution that can be used to solve the problem is e-learning. However, many factors must be considered in the process of long-distance pembejaran known as elearning, one of which is the process of evaluating learning outcomes. This article discusses the process of evaluation of …

Analisis Kinerja Keuangan Pemerintah Daerahkota Bogor Tahun Anggaran 2010 -2014, Arthaingan H. Mutiha

Jurnal Vokasi Indonesia

This study aimed to analyze the financial performance of the City Government of Bogor for the period of 2010 - 2014. The financial performance analysis is performed using ratio analysis such as the degree of decentralization, the ratio of financial independence, ratio of revenue effectiveness, the ratio of direct expenditure compared to total expenditure, the ratio of indirect expenditure compared to total expenditures, and growth ratios. The research concluded that the the ratio of financial independence of City Government of Bogor has a consultatif relation, on the other hand, City Government of Bogor is highly effective in fulfilling its target …

Pengaruh Intrinsic Motivation Dan Innovationculture Terhadap Knowledge Tranfer Mahasiswa Dalam Pelaksanaan Magang, Erwin Harinurdin

Jurnal Vokasi Indonesia

There are two factors that encourage employees motivated in the work, which is intrinsic factor (motivator factors) and extrinsic (hygiene factors) (Herzberg, 1966) The purpose of this study was to determine whether the student intern intrinsic motivation has a positive effect on knowledge transfer, and for determine whether the innovative culture the organization has a positive effect on knowledge transfer student interns as well as to determine whether the innovative culture the organization has a positive influence on the intrinsic motivation of students internship. Berdasaskan test results using SEM known that intrinsic motivation is not proven to have influence postitif …

Membangun Kapabilitas Dan Strategi Keberlanjutanuntuk Meningkatkan Keunggulan Bersaing Pariwisata Bahari Indonesia, Diaz Pranita

Jurnal Vokasi Indonesia

As the largest archipelago in the world that lies across the equator and important trade lanes of the world, the Indonesian marine tourism potential is enormous, both in terms of natural and cultural wealth. The government's commitment to build a nautical expected to contribute to the development of nautical tourism. This study proposes sustainability (sustainability) as a strategic capability that needs to be owned tourism destination to be ahead of the competition as well as how to apply the concepts of sustainability in business srategi maritime tourism destination so that sustainability can be the identity and spirit together and become …

Pengaruh Tingkat Literasi Keuangan Pemilik Usahaterhadap Pengeloaan Keuangan. Studi Kasus : Umkm Depok, Birawani Dwi Anggraeni

Jurnal Vokasi Indonesia

Financial literacy affects a person's way of thinking on the financial condition and influence strategic decisions in terms of finances and better management for business owners. This study uses secondary data as study materials which will be given to the micro level that businesses with a turnover of up to 300M per year in which the segment in general do not have good financial records to then be used as financial statements. In a study using 12 samples of SMEs in the area of Depok randomly selected. This study uses processed using descriptive statistics as well as the weighting at …

Pengaruh Gaya Kepemimpinan Terhadap Komitmenorganisasi Karyawan Ukm Di Wilayah Depok Jawa Barat, Dede Suryanto, Wulan Prihatiningsih

Jurnal Vokasi Indonesia

Organizational commitment is a psychological state that characterizes employee relationship with the organization. It has implication for the decision to continue membership in the organization. Employee with high commitment is a valuable asset in operating the company in order to maintain Company’s sustainability. This research proposes that organizational commitment is influenced by leadership style. The hypothesis is tested using data obtained from 60 respondents who work in Small and Medium enterprises in Depok. The results shows that transformational leadership style affects positively on affective commitment but it doesn’t affect normative commitment. Besides that, transactional leadership style doesn’t affect continuance commitment, …