Accounting Commons^™

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

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

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

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

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 …

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.

Singapore Accounting Professors Receive International Honour For Innovative Teaching, Singapore Management University

SMU Press Releases and News

Seow Poh Sun, Associate Professor of Accounting (Education) and Associate Dean (Teaching and Curriculum) and senior lecturer Wong Suay Peng of the School of Accountancy at Singapore Management University recently were honoured with the 2015 Innovation in Accounting Education Award from the American Accounting Association (AAA). The award, sponsored by the Ernst & Young Foundation, was given to Prof Seow and Ms Wong in recognition of their outstanding achievement in innovative teaching in the use of a mobile game app. Their work "Accounting Challenge: Mobile-Gaming App for Learning Accounting" is the first mobile-gaming app developed for teaching financial accounting. It …

Giving A Voice To The Powerless: Participatory Monitoring & Evaluation As A Tool For Inclusive Development Through Microfinance, Evan T. Burke

Capstone Collection

The greatest experts on the situation of the marginalized peoples of the world are the marginalized communities themselves. This paper explores how participatory monitoring & evaluation can be a powerful tool for giving voices to marginalized communities, ensuring that the voices of beneficiaries and local stakeholders are heard and inform sustainable project design. It analyzes a participatory monitoring and evaluation methodology implemented for women’s credit cooperatives in Gujarat, India by the Human Development & Research Centre, and examines lessons to be learned to design evaluations facilitating inclusive development.

Strategies for the monitoring and evaluation of microfinance have evolved along with …

Cost Accounting In Bangladesh: Use, Value, Obstacles, And Education Needs, Ebadul Islam

Theses & Dissertations

Many business organizations in Bangladesh struggle for survival, not only due to poor quality products or bad service, but because executives lack the appropriate managerial tools necessary to control the businesses and to set strategic goals. Cost accounting is a vital tool to achieve greater efficiency for developing businesses. The purpose of this study was to identify the present level of use of cost accounting by the nature and type of organizations in the main cities of Bangladesh to improve use of cost accounting. The research identified the need for and the areas of current problems and prospects of use …

Persepsi Mahasiswa Tentang Ketidak-Jujuranakademik: Studi Kasus Mahasiswa Program Vokasi Universitas Indonesia, Heri Yuliyanto

Jurnal Vokasi Indonesia

Often we see students gathered tasks given by the lecturers and they are copying answers between students and others. They perform this action with no load, even though the task is an individual task. Do they know that what they are doing is an action that is contrary to the basic values of academic integrity. Or perhaps they are not aware that they are not a violation, since they merely imitate or follow the habits of seniors or friends the same age. Then comes the question "How do they (students) do dishonesty (cheating)?" And "Why are or what background they …

Perbandingan Pengenaan Pbb Sektor Perdesaan &Perkotaan Di Provinsi Dki Jakarta , Bekasi, & Depok Berdasarkan Sppt Pbb Tahun 2014 & 2015, Fitria Arianty, Thesa Adi Purwanto

Jurnal Vokasi Indonesia

Tax on Land and Building, Rural and Urban Sector based on the regional regulation may vary from one region to another. This is because the imposition authority of tax on land and building, rural and urban sectors were handed over to local governments. This study aimed to compare the land and building, Rural and Urban Sector tax policies in DKI Jakarta, Bekasi, Depok, based on SPPT 2014 and 2015. In analyzing the problems of the imposition tax on land and building, rural and urban sectors in DKI Jakarta, Bekasi, Depok, information obtained from interviews with tax authorities and field observations. …

Pengaruh Tingkat Literasi Keuangan Pemilik Usahaterhadap Pengelolaan 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 …

Pemberdayaan Masyarakat Melalui Pendidikanperencanaan Dan Pengelolaan Keuangan Dan Investasibagi Umkm Dalam Rangka Pengembangan Usaha Danpeningkatan Kualitas Hidup Keluarga, Dede Suryanto, Fibria Indriati Dwi Liestiawati, Ixora Lundia Suwaryono, Pantius Drahen Soeling

Jurnal Vokasi Indonesia

Community Engamenet Program gives the skill of planning and financing education for Small Medium Entreprises (SME), how they make business plan begin budgeting, raising the fund, create financial statement, buseiness development and investing to enhance their wealth of family. This program delivered to 30 SME of Assosiation of Depok Creative Industries (AIKD). Some activities delivered are training and business assistance. The aims of program point out some changes before and after program impelementation. The SME have positive behavior in financing. The success indicators are the SME have financial statement of entrepreises and their family. In otherwise they they can make …

Pemaknaan Perjuangan Perempuan Di Social Media(Studi Kasus Artikel “Ibu, 10 Tahun Penjara, 10 Milyarrupiah” Di Dalam Blog Www.Alandakariza.Com), Pijar Suciati

Jurnal Vokasi Indonesia

This study, in general aimed to describe and know the meaning of the message women struggle by users of social media (Facebook and Twitter) to the blog article of Alanda Kariza. This study uses a critical paradigm of constructionism. The type is descriptive research using case study strategy. Data collection techniques used is by interview (interview), with the selection of informants using purposive judgmental convenience. The conclusion that can be drawn from this research is, in the end a meaning that appears in the mind of the reader to a blog written in social media is influenced by many things, …

Kreativitas Udjo Ngalagena : Studi Keberhasilan Pengembangan Kreativitas Di Saung Angklung Udjo (Sau), Budiman Mahmud M

Jurnal Vokasi Indonesia

This article is the result of qualitative research which focused on creativity, especially creativity Udjo Ngalagena in terms of personal, press, processes and products. The results showed that the various potentials and support from the family, community and school (education) makes Udjo being personally creative. Personal creative and press factor gives strength to Udjo Ngalagena to continue and develop their creativity amid the challenges and conditions of the times. Udjo Ngalagena succeeded in making angklung tradition into creative products in educational activities, production and performances regularly and formally at Saung Angklung Udjo (SAU) with reference to the traditional values of …

Analisis Kualitas Layanan Atm Dan Kepuasanpengguna Terhadap Loyalitas Pelanggan Denganpendekatan Structural Equation Modelling

Jurnal Vokasi Indonesia

This research has been prepared for the purpose of reviewing the impact of the quality of services provided by ATM on one of the largest private bank in Indonesia on customer loyalty. In this case the quality of the service will be tested at one of the ATM Bank the largest private bank in Indonesia which consists of quality information and quality on customer loyalty ATM system on one of the largest private bank in Indonesia which is mediated by customer satisfaction. T-count value obtained from Confirmatory Factor Analysis (CFA) for all variables showed that all the questions are included …

Analisis Manajemen Risiko Di Unit Sirkulasi Perpustakaan Fakultas X, Ratih Surtikanti

Jurnal Vokasi Indonesia

The role of records management is often only realized by an organization or a person when there are problems or difficulties that can only be overcome if there is a document that contains the necessary information. analysis of effective record management so organizations can reorganize the existing record management system in accordance with the most important priority for the organization. With the improvement in the organization's records management system is expected in the foreseeable future will not encounter any problems either in the fields of law, finance, as well as the administrative history.

Ua80/4 Treasurer's Report, W Club

University Organizations

Treasurer's Report for the May 2015 meeting of the W Club Board of Directors.

Learning Gains At Cccu-Member Schools: A Comparison Of Cccu Students’ Performance On The Cpa Exam To Performance At Aacsb-Member And Non-Aacsb-Member Schools – A Replication Of A Study By Hahn, Fairchild, And Childs Presented At The Christian Business Faculty Association In October 2014, Rachel M. Galbreath

Selected Honors Theses

This study is a replication of a study by Hahn, Fairchild, and Childs that examines differences in Uniform Certified Public Accountant Exam (UCPAE) pass rates between test-takers who graduated from schools that are members of the Council for Christian Colleges and Universities (CCCU) and those who graduated from institutions that are not members of the CCCU. CCCU- member schools were found to have pass rates similar to institutions accredited by the Association to Advance Collegiate Schools of Business (AACSB) even though AACSB schools have an advantage in incoming student aptitude as measured by students’ SAT scores. These results indicate that …

The Certified Management Accountant Program, Kathleen M. Trenski

Selected Honors Theses

No abstract provided.

2015 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

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

Smu Names Next Dean For School Of Accountancy: Professor Cheng Qiang Appointed To Head Soa, Singapore Management University

SMU Press Releases and News

The Singapore Management University (SMU) has announced today that SMU Professor of Accounting Cheng Qiang has been selected as the next dean of the SMU School of Accountancy (SoA). Prof Cheng who is currently the Associate Dean for Research, will assume the role from July 1, 2015. Prof Cheng, 42, will be the youngest dean in the university’s history. After an extensive global search that included open meetings with SMU Deans, SoA faculty, staff and Advisory Board members, SMU Provost and Deputy President (Academic Affairs) Professor Rajendra K Srivastava is pleased to recommend Prof Cheng as the new dean of …

Ua80/4 Treasurer's Report, W Club

University Organizations

Treasurer's Report for the April 2015 meeting of the W Club Board of Directors.

Nebraska Extension Program Cost Analysis Spreadsheet, Deborah J. Weitzenkamp Dr.

Kimmel Education and Research Center: Faculty and Staff Publications

No abstract provided.

2014-2015 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

2014-2015 Financial Summary of Morehead State University.

How College Business Students Learn With Emphasis On Differences Between Majors, Nikki Shoemaker, Marie Kelly

Faculty Publications

Students' learning styles play an important role in their success in the classroom and beyond. This study explores the learning styles of business students so that professors can better understand the instructional methods that are most beneficial for their students. A survey of 205 business students in an introductory accounting course revealed that the most common learning style was visual, while the second most common learning style was kinesthetic. These results suggest that a large number of business students process and internalize new information best when they see or actively participate in what they are learning.

Financial Statement Racing, Marie Kelly, Nikki Shoemaker

Faculty Publications

This paper describes an active learning activity called Financial Statement Racing. This game has been used in several introductory financial accounting courses to help students understand the normal balances and financial statement classifications of multiple financial statement accounts. The activity encourages students to work together in a team to place racecars on the appropriate financial statement racetrack in the correct debit or credit lane. These teams compete against other teams in the class to try to win the race to the end of the financial statement racetrack.

Real-World Flowcharting Willy Wonka Style!, Kelly Noe

Faculty Publications

The purpose of this paper is to discuss the development, implementation and outcome of a field-based learning flow-charting project that was conducted in an accounting information systems (AIS) course. The emphasis for the project was strengthening the students' critical thinking skills. This paper advances AIS education by sharing a field-based learning project geared toward AIS.

2015 Oklahoma Research Day Full Program, Northeastern State University

Oklahoma Research Day Abstracts

This document contains all abstracts from the 2015 Oklahoma Research Day held at Northeastern State University.

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

Morehead State University Operating Budgets Archive

2015-2016 Operating Budget of Morehead State University.