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Full-Text Articles in Accounting

Ua80/4 Treasurer's Report, W Club Aug 2016

Ua80/4 Treasurer's Report, W Club

University Organizations

Treasurer's report for August 2016 meeting of the W Club Board of Directors.


Preparing Students For The Future Workforce: An Experiential Learning Approach To Deliver An Accounting Analytics Course, Gary Pan, Venky Shankararaman, Poh Sun Seow, Gan Hup Tan Aug 2016

Preparing Students For The Future Workforce: An Experiential Learning Approach To Deliver An Accounting Analytics Course, Gary Pan, Venky Shankararaman, Poh Sun Seow, Gan Hup Tan

Research Collection School Of Accountancy

This paper describes an undergraduate accounting analytics course which was delivered based on an experiential learning approach. This accounting analytics course is timely as, with the proliferation of Big Data, several accounting professional bodies have highlighted the importance of developing analytical skills among accounting graduates. The experiential learning approach was adopted because there is a need to equip students with future work skills so as to tackle increasingly complex problems. The professors collaborate with external partners to design a course which combines theory with experiential learning through heavy use of projects involving real world problems. Students rated the course favourably. …


Preparing Students For The Future Workforce: An Experiential Learning Approach To Deliver An Accounting Analytics Course, Gary Pan, Venky Shankararaman, Poh Sun Seow, Gan Hup Tan Aug 2016

Preparing Students For The Future Workforce: An Experiential Learning Approach To Deliver An Accounting Analytics Course, Gary Pan, Venky Shankararaman, Poh Sun Seow, Gan Hup Tan

Research Collection School Of Accountancy

This paper describes an undergraduate accounting analytics course which was delivered based on an experiential learning approach. This accounting analytics course is timely as, with the proliferation of Big Data, several accounting professional bodies have highlighted the importance of developing analytical skills among accounting graduates. The experiential learning approach was adopted because there is a need to equip students with future work skills so as to tackle increasingly complex problems. The professors collaborate with external partners to design a course which combines theory with experiential learning through heavy use of projects involving real world problems. Students rated the course favourably. …


Designing An Accounting Analytics Course Using Experiential Learning Approach, Pan, Gary, Shankararaman, Venky, Poh Sun Seow, Gan Hup Tan Jul 2016

Designing An Accounting Analytics Course Using Experiential Learning Approach, Pan, Gary, Shankararaman, Venky, Poh Sun Seow, Gan Hup Tan

Research Collection School Of Accountancy

This paper describes an undergraduate accounting analytics course which was delivered based on an experiential learning approach. This accounting analytics course is timely as, with the proliferation of Big Data, several accounting professional bodies have highlighted the importance of developing analytical skills among accounting graduates. The experiential learning approach was adopted because there is a need to equip students with future work skills so as to tackle increasingly complex problems. The professors collaborate with external partners to design a course which combines theory with experiential learning through heavy use of projects involving real world problems. Students rated the course favourably. …


Sloof Dan Indentifikasi Kearifan Lokal Dikalangan Pekerja Bangunan, Muhammad Zakaria Umar Jun 2016

Sloof Dan Indentifikasi Kearifan Lokal Dikalangan Pekerja Bangunan, Muhammad Zakaria Umar

Jurnal Vokasi Indonesia

Measurement tools service quality is using Serv Quality Method. In this study, we tried to see different gap between students' perceptions of employee performance with the level of interest/expectations of students to an existing service using five indicators Serv Quality. Aspects studied is, reliability aspects, responsiveness aspect, assurance Aspects, empathy aspects, and the tangibles aspects. SBA research object because they become the frontline in shaping the image of the ministry in Program vocational UI. The method used in this research is descriptive analysis method with quantitative approach., ie research that describes a data collection on the observations that have been …


Analisis Kualitas Pelayanan Sub Bagian Akademik (Sba Program Vokasi Universitas Indonesia, Sancoko Sancoko, Mohammad Riduansyah, Wahyu Nofiantoro Jun 2016

Analisis Kualitas Pelayanan Sub Bagian Akademik (Sba Program Vokasi Universitas Indonesia, Sancoko Sancoko, Mohammad Riduansyah, Wahyu Nofiantoro

Jurnal Vokasi Indonesia

Measurement tools service quality is using Serv Quality Method. In this study, we tried to see different gap between students' perceptions of employee performance with the level of interest/expectations of students to an existing service using five indicators Serv Quality. Aspects studied is, reliability aspects, responsiveness aspect, assurance Aspects, empathy aspects, and the tangibles aspects. SBA research object because they become the frontline in shaping the image of the ministry in Program vocational UI. The method used in this research is descriptive analysis method with quantitative approach., ie research that describes a data collection on the observations that have been …


Pengaruh Gaya Kepemimpinan Terhadap Komitmenorganisasi Karyawan Ukm Di Wilayah Depok Jawa Barat, Dede Suryanto, Wulan Prihatiningsih Jun 2016

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, …


Pengaruh Tingkat Literasi Keuangan Pemilik Usahaterhadap Pengeloaan Keuangan. Studi Kasus : Umkm Depok, Birawani Dwi Anggraeni Jun 2016

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 …


Pemetaan Profil Pasien/Klien Rumah Sakit Umumdaerah (Rsud) Kota X Menggunakan Net Promoter Score, Elsa Roselina Jun 2016

Pemetaan Profil Pasien/Klien Rumah Sakit Umumdaerah (Rsud) Kota X Menggunakan Net Promoter Score, Elsa Roselina

Jurnal Vokasi Indonesia

Regional General Hospital City X is the only government-owned hospitals of city X, had some vision including provide excellent service quality plenary to the whole society. Net Promoter Score (NPS) is a tool and concept of customer satisfaction, which through NPS companies can see their performance according to the customer's perspective. This study aimed to obtain consumer profiles and identify strengths and weaknesses in the service of the Regional General Hospital City X based on the perception of consumers. This study used a quantitative approach with survey method. Data captured in one shoot measurement from August until September 2015. Instruments …


Evaluasi Spt Tahunan Elektronik, Elsie Sylviana Kasim, Titin Fachriah Nur Jun 2016

Evaluasi Spt Tahunan Elektronik, Elsie Sylviana Kasim, Titin Fachriah Nur

Jurnal Vokasi Indonesia

Evaluation of services of Electronic Annual Tax Return is conducted to determine the quality of services of Electronic Annual Tax Return. This is done by using the five Service Quality (SERVQUAL) dimensions which are tangibles, realibility, responsiveness, assurance and empathy. The result of the research and analysis of Evaluation of services of Electronic Annual Tax Return concluded that Taxpayers are satisfied with the quality of Electronic Annual Tax Return. Advices given to the djponline.pajak.go.id websites is it should be more attentive to the needs of the Taxpayers. Djponline.pajak.go.id websites should not only pay attention to the functions but also increased …


Analisis Persepsi Kualitas Perkuliahan Di Laboratorium Perkantora Dan Sekretari Program Pendidikan Vokasi Universitas Indonesia, Istiadi Istiadi, Mohammad Ridha Jun 2016

Analisis Persepsi Kualitas Perkuliahan Di Laboratorium Perkantora Dan Sekretari Program Pendidikan Vokasi Universitas Indonesia, Istiadi Istiadi, Mohammad Ridha

Jurnal Vokasi Indonesia

Laboratory of the study Program is the on factor that imfluence the quality of student in the process of their study in Vocational Program . In order that, laboratory must become the crucial factor in producing qualified alumni. The quality of teaching ini laboratory in general was imfluenced some factors like: lecturer/instructur, curicullum, tools or su pported facilities in laboratory. For that reason, in this research we want to know the general of student in laboratory teaching. Factors that was identified included : degree of student satisfaction, quality of teaching, and laboratory supporting facilities . Output of this research is …


Pengembangan Potensi Desa Wisata Berbasis Budayatinjauan Terhadap Desa Wisata Di Jawa Tengah, Priyanto Priyanto, Dyah Safitri Jun 2016

Pengembangan Potensi Desa Wisata Berbasis Budayatinjauan Terhadap Desa Wisata Di Jawa Tengah, Priyanto Priyanto, Dyah Safitri

Jurnal Vokasi Indonesia

This study to unearth village tourism for culture attraction tourim and to show there are some basic problem for existence village tourism in Central Jawa. The methodology was used qualitative research method with descriptive analysis. The result of this stuy indicate that for general potential cultural village tourism in Central Java is many. The problems that for like human resource, infrastructure & facillity, promotion. The problems can be finish with active any other especialy the people from culture village tourism.


The Real Winners : Aplikasi Knowledge Management Dalam Industri Perbankan Nasional, Heri Yuliyanto Jun 2016

The Real Winners : Aplikasi Knowledge Management Dalam Industri Perbankan Nasional, Heri Yuliyanto

Jurnal Vokasi Indonesia

Mastery of information technology is important for the banking industry has an oligopoly market structure, but does not guarantee a sustainable competitive advantage. To win the competition is not only determined by the technologically and price (interest given), but also factors mastery of knowledge and information currently an issue that is very strategic. If a bank uses technology as an advantage its competitiveness, then the advantage will be temporary, because the technology has the properties easily imitated. However, if the advantages of information technology along with the mastery of information and knowledge of quality management, the competitors require greater effort …


Kualitas Informasi Laporan Keuangan Entitas Sektor Publik Daerah X, Marsdenia Marsdenia Jun 2016

Kualitas Informasi Laporan Keuangan Entitas Sektor Publik Daerah X, Marsdenia Marsdenia

Jurnal Vokasi Indonesia

This study has objective to analyze factors influencing public sector entity’s financial statement informations quality. Factors examined include quality of human resources, internal control system, information technology utilization and external factors as a moderating variable. Originally RSUD X is Private Hospital namely RS Y Kota A, then, in Mid 2014 have been transformed to be RSUD X as local gorvernment hospital City of A. Metodologi research for this study is Quantitative Research Method by Questionnaires or Surveys approach through respondent for this study is the human resources involved in the functions of accounting, finance and Billing for BPJS and staff …


Student Debt: Impact On Student Choices, Kelsey Cavanaugh Apr 2016

Student Debt: Impact On Student Choices, Kelsey Cavanaugh

Celebrating Scholarship & Creativity Day (2011-2017)

In 2010 student loans became the second largest portion of US debt. Today, the estimated total is 1.4 trillion. Over the last decade the average debt per student has increased 56%, which is double the inflation rate for that period. The graduating class of 2014 left college with an average of about $29,000 of debt. Lastly, the number of federal borrowers today is 7.5 million and growing. This presentation examines how student debt affects students’ spending choices after college and what has changed in these patterns over the last decade.


2016 Ijbe Front Matter, Tamra Connor Apr 2016

2016 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

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


Presentation Of The Book: "Accounting Education In Greece During The Gfc (2009-2016)", Dimitrios V. Siskos Feb 2016

Presentation Of The Book: "Accounting Education In Greece During The Gfc (2009-2016)", Dimitrios V. Siskos

Publications

A presentation of the book: Accounting Education in Greece During the GFC (2009-2016)


Heart In Accounting (Accounting Department Newsletter, 1), Jack Welch College Of Business Feb 2016

Heart In Accounting (Accounting Department Newsletter, 1), Jack Welch College Of Business

News, Magazines and Reports

Eunsup Daniel Shim, Ph.D. Chair of Accounting and Information Systems, presents the inaugural issue of Heart in Accounting.


Preparing Accounting Graduates For Digital Revolution: A Critical Review Of Information Technology Competencies And Skills Development, Gary Pan, Poh-Sun Seow Feb 2016

Preparing Accounting Graduates For Digital Revolution: A Critical Review Of Information Technology Competencies And Skills Development, Gary Pan, Poh-Sun Seow

Research Collection School Of Accountancy

The pervasiveness of information technology (IT) in businesses has altered the nature and economies of accounting activities. In particular, the emergence of cloud computing, eXtensible Business Reporting Language, and business analytics in recent years have transformed the way companies report financial performance and make business decisions. As a consequence, there is a surge in demand for advanced IT skills among accounting professionals. In this research, we aim to review selected articles published between 2004 and 2014 based on selected search phrases. The outcome of the review may serve as an important input for current and future accounting curriculum revisions.


Rodeo In The Classroom: Activity Based Costing Simulation, Nikki Shoemaker, Marie Kelly Jan 2016

Rodeo In The Classroom: Activity Based Costing Simulation, Nikki Shoemaker, Marie Kelly

Faculty Publications

This paper describes a classroom Activity Based Costing simulation called Rodeo in the Classroom. This simulation has been used in several introductory managerial accounting and cost accounting courses in order to help students understand the difference in the application of overhead between Job Order Costing and Activity Based Costing methods. Each student is assigned their own rodeo simulation and must calculate its cost using specific cost drivers. To verify their calculations, students with the same rodeos are grouped together to compare costs. Final rodeo costs are presented to the class where differences in cost allocations and reasons for these differences …


2016-2017 Operating Budget, Morehead State University. Budget & Financial Planning Office. Jan 2016

2016-2017 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

2016-2017 Operating Budget of Morehead State University.


2015-2016 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office. Jan 2016

2015-2016 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2015-2016 Audit Report for Morehead State University.


2015-2016 Financial Summary, Morehead State University. Budget & Financial Planning Office. Jan 2016

2015-2016 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

2015-2016 Financial Summary of Morehead State University.


Graduate Bulletin, 2016-2017 (2016), Minnesota State University Moorhead Jan 2016

Graduate Bulletin, 2016-2017 (2016), Minnesota State University Moorhead

Graduate Bulletins (Catalogs)

No abstract provided.


Exploring The Role Of Bookkeeping In Business Success, Mary-Jo Zimmerman Jan 2016

Exploring The Role Of Bookkeeping In Business Success, Mary-Jo Zimmerman

Walden Dissertations and Doctoral Studies

Small businesses support local economies by creating jobs and providing products and services, yet 50% of them fail within 5 years and only 30% of them survive for 10 years or more. The purpose of this qualitative explanatory case study was to explore how bookkeeping strategies helped 1 small business owner to sustain business growth over time. The sample was comprised of 1 small business owner who has been in business at least 5 years, experienced success, and achieved sustainability in Wake County, North Carolina. Systems theory served as the conceptual framework for this study. The data were collected through …


Obscure U: Complexity And Complicity In For-Profit University Financial Statements, Caroline R. Counts Jan 2016

Obscure U: Complexity And Complicity In For-Profit University Financial Statements, Caroline R. Counts

CMC Senior Theses

The prominence and size of For Profit Universities (FPUs) today has led to increased regulation and oversight. One important regulation is the 90/10 rule which states that FPUs cannot receive more than 90% of their revenue from government Title IV funds. The regulations require publicly traded For Profit Universities to not only comply with the 90/10 rule but also to disclose their score on their financial statements. There however, is little research studying the quality of these disclosures. My paper studies the readability and complexity of the 90/10 score disclosure in relation to the 90/10 score. My findings suggest that …


Executive Compensation, Firm Performance, And Net Community Benefits Within Nonprofit Urban Hospitals, Terry Deshawn Long Jan 2016

Executive Compensation, Firm Performance, And Net Community Benefits Within Nonprofit Urban Hospitals, Terry Deshawn Long

Walden Dissertations and Doctoral Studies

Nonprofit hospitals are under increased pressure to maintain financial stability and compliance with Internal Revenue Service (IRS) net community benefit requirements. Boards of directors are not always confident that the compensation packages awarded to executives stimulate them to act in the organization's best interest. The principal-agent theory formed the basis of this correlational study. Archival data from National Center for Charitable Statistics, Guidestar, and the Center for Medicare & Medicaid Services were collected from 117 nonprofit urban hospitals for the fiscal year 2013. Regression analysis was used to determine the significance of relationships between return on assets (ROA), change in …


Utilisasi Ppk Ii Bpjs Kesehatan: Analisis Perbandinganperilaku Warga Komplek Perumahan Dan Warga Perkampungan Di Depok, Nia Murniati Dec 2015

Utilisasi Ppk Ii Bpjs Kesehatan: Analisis Perbandinganperilaku Warga Komplek Perumahan Dan Warga Perkampungan Di Depok, Nia Murniati

Jurnal Vokasi Indonesia

The presence of the Social Security Agency (BPJS) actually Health aims to provide a guarantee that participants benefited the maintenance and protection in fulfilling the basic needs of health. Practice, some participants often complain of the long bureaucratic process that must be taken in order to take advantage of these services, particularly for patients at the Hospital (RS). Manage system of care that is applied BPJS require tiered services through Health Care Providers (PPK) Level 1 with a health center, clinic or family doctor. Given, RS is not a big health center that accepts all patients with various forms of …


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

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 Dec 2015

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 …