Accounting Commons^™

What Kind Of Pedagogies For The 21st Century?, Cynthia Luna Scott

International Journal for Business Education

Since the emergence of a global movement that calls for a new model of learning for the twenty first century, it has been argued that formal education must be transformed to enable new forms of learning that are needed to tackle complex global challenges.

Reflective Journals, Tony Shannon Am

International Journal for Business Education

A reflective journal helps to think honestly about one’s actual thinking. This can be uncomfortable at first!

Uk Universities Face Their Toughest Test, Andrew Jack

International Journal for Business Education

The School of Oriental and African Studies seemed a symbol of stability when it celebrated its centenary in 2016 by taking over and renovating the University of London’s imposing Senate House building in central London. It was a bold move to lure the best students. But just three years later its future has become much shakier, with its undergraduate intake down 40 percent and a £7m operating deficit. “The competition is brutal,” says Professor Stephen Hopgood, Soas’s international pro-director. “We are small and specialist, and if undergraduate fees are cut, it’s going to be very hard for an institution of …

Bearer Negotiable Instruments: Addressing A Financial Intelligence Gap And Identifying Criminogenic Weaknesses, Hollis B. Kegg

Dissertations, Theses, and Capstone Projects

Bearer Negotiable Instruments (BNI) are a long-standing category of financial instruments used to transfer large amounts of money in ways that may not be subject to regulation, reporting, tracking, review, or oversight. There is limited information available on BNIs, and no evidence that any studies have been undertaken on BNIs alone, much less reported. Increasingly, BNIs are being used for illegal purposes including money laundering. This study gathers information about their characteristics, nature, purpose, legal status, and numbers. It also focuses on the crime risks associated with BNIs, the crime opportunities they facilitate, and the criminal weaknesses in the financial …

Auditing Standards Board (Asb), Meeting Highlights, January 30-31, 2023 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 30-31, 2023, Virtual (Times Are Est), American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb), Meeting, January 30-31, 2023 High Level Highlights, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

The Effect Of Firm Size And Financial Distress On Going Concern Audit Opinion, Muhammad Arya Lokamandala, Poppy Sofia Koeswayo, Devianti Yunita Harahap

Journal of Accounting Auditing and Business

This study aims to analyze the effect of firm size and financial distress on the reception of the going concern audit opinion in the Accommodation and Food and Beverages Sub-Sector listed in the Indonesian Stock Exchange between 2019 and 2021. This study employed the quantitative approach and the methods of descriptive and verification analysis. The data analyzed in this study came from secondary sources. The data were analyzed using descriptive and logistic regression analysis. These analyses show that firm size and financial distress do not significantly impact the going concern audit opinion in the Accommodation and Food and Beverages sector …

Prosedur Pengajuan Klaim Secara Offline Dan Online Terhadapprogram Pensiun Pertama Di Pt Taspen (Persero) Cabang Bogor, Fia Fridayanti Adam, Ilmarusyania Ilmarusyania

Jurnal Vokasi Indonesia

PT TASPEN (Persero) merupakan Badan Usaha Milik Negara (BUMN) yang ditunjuk oleh pemerintah untuk melakukan penyelenggaraan dan pengelolaan Program Pensiun untuk Aparatur Sipil Negara (ASN). Program Pensiun bertujuan untuk memberikan penghasilan dan meningkatkan kesejahteraan pegawai saat berhenti bekerja atau memasuki usia pensiun. Salah satu jenis manfaat Program Pensiun yang diselenggarakan oleh PT TASPEN (Persero) adalah Program Pensiun Pertama yang bertujuan untuk memberikan hak pensiun setiap bulannya ketika peserta mencapai batas usia pensiun. Dalam pelaksanaan pengajuan klaim pensiun terdapat prosedur yang jelas dan sederhana untuk mencapai sistem pelayanan yang baik. Prosedur pengajuan di PT TASPEN (Persero) Cabang Bogor dapat dilakukan secara …

Model Spasial Data Panel: Indeks Harga Konsumenindonesia Di Masa Pandemi Covid-19, Debrina Vita Ferezagia, Dimas Anggara

Jurnal Vokasi Indonesia

Inflasi harga secara umum merupakan persentase perubahan indikator Indeks Harga Konsumen (IHK). Penelitian ini bertujuan untuk memodelkan indeks harga konsumen pada masa pandemi covid-19 . Data yang digunakan dalam penelitian ini bersumber dari data Badan Pusat Statistik yaitu: Indeks Harga Konsumen (IHK), harga beras, harga daging ayam ras, harga minyak goreng. Data yang bersumber dari Bank Indonesia yaitu jumlah uang yang beredar, tingkat suku bunga. Data yang bersumber dari Pusdatin Kementrian Kesehatan yaitu jumlah kasus terkonfirmasi positif covid 19. Peubah respons yang digunakan adalah IHK yang merupakan indikator terbaik yang mencerminkan perubahan harga eceran. Pendugaan parameter yang digunakan adalah model …

Analisis Sengketa Pajak Penghasilan Badan Atas Koreksi Biayapromosi Bagi End-User (Studi Kasus Pt Saf Tahun 2018), Aditya Avianti Ivah Komarasari, Arie Widodo, Titin Fachriah Nur Anwar

Jurnal Vokasi Indonesia

Penelitian ini membahas mengenai Analisis Sengketa Pajak Penghasilan Badan Atas Koreksi Biaya Promosi Bagi End-User (Studi Kasus PT SAF Tahun 2018). Penulisan ini bertujuan untuk menjelaskan dasar koreksi Direktur Jenderal Pajak dan Argumentasi dari Wajib Pajak (PT SAF) terkait sengketa atas biaya promosi yang dilakukan. Metode Penelitian yang dilakukan adalah menggunakan metode penelitian studi kasus dan studi pustaka. Dalam hal ini biaya promosi diberikan kepada end-user yang pada dasarnya informasi terkait penerima penghasilan tidak dapat disajikan seluruhnya pada daftar nominatif yang harus dilaporkan sebagai syarat pembebanan biaya. Berdasarkan hasil analisis, sengketa pajak timbul karena adanya perbedaan pendapat antara PT SAF …

Peran Regulasi Biaya Tes Antigen Dan Tes Pcrterhadap Penerimaan Departemen Laboratorium Rs X, Nia Murniati, Bulan Kamillah

Jurnal Vokasi Indonesia

Pemeriksaan Tes Antigen dan Tes Polymerase Chain Reaction (PCR) adalah langkah pertama dalam penegakan diagnosa Covid-19. Sejak kemunculannya di awal pandemi hingga terbitnya regulasi pemerintah tentang penyeragaman tarif yang mengatur ketentuan biaya pemeriksaan memberikan dampak terhadap penerimaan rumah sakit terutama pada Departemen Laboratorium. Regulasi pemerintah yang berkali-kali berubah terkait tarif biaya pemeriksaan menyebabkan rumah sakit tidak dapat memproyeksi penerimaan dari item pemeriksaan Tes Antigen dan PCR di Departemen Laboratorium. Penelitian ini bertujuan untuk melihat peran regulasi biaya tes antigen dan PCR terhadap penerimaan Departemen Laboratorium RS X, menggunakan metode kuantitatif berdasarkan data penerimaan Departemen Laboratorium RS X periode April 2021 …

Hubungan Antara Indeks Massa Tubuh (Imt) Denganbentuk Lengkung Kaki Pada Anak Usia Masa Kanak-Kanak Akhir, Zafira Jauza, Farahdina Bachtiar, Suci Wahyu Ismiyasa, Andy Sirada

Jurnal Vokasi Indonesia

Indeks Massa Tubuh (IMT) menjadi acuan yang digunakan untuk menentukan kategori komposisi berat badan. Pengukuran IMT juga berkaitan dengan status gizi yang mempengaruhi kesehatan seseorang. Pada anak-anak yang memiliki berat badan berlebihan, lengkung kaki cenderung datar (flatfoot) karena beban yang ditumpu tubuh lebih besar, sehingga dapat menyebabkan diantaranya nyeri, cedera, gangguan berjalan, dan ketidakseimbangan ketika berdiri lama. Oleh karena itu, penelitian ini bertujuan untuk mengetahui hubungan antara IMT dengan lengkung kaki pada anak usia masa kanak-kanak akhir (10 – 12 tahun). Desain penelitian ini menggunakan cross–sectional yang dilakukan dengan metode observasi dalam satu waktu tanpa adanya follow up atau berkelanjutan. …

Personal Financial Planning (Pfp) Sebagai Implementasipengentasan Fakir Miskin Di Indonesia, Kevin Exaudi Siregar, Filicia Fiona

Jurnal Vokasi Indonesia

Fakir miskin pada hakikatnya merupakan sumber daya manusia yang memiliki keterbatasan dalam memanfaatkan akses secara holistik untuk meningkatkan kondisi keuangan. UU No. 13 Tahun 2011 tentang Penanganan Fakir Miskin mengatur bahwa fakir miskin berhak untuk meningkatkan kondisi keuangan yang sustainable. Penelitian ini menjelaskan mengenai penerapan teori perencanaan keuangan bagi fakir miskin dalam mendukung peningkatan tingkat literasi keuangan masyarakat sebagaimana komitmen tinggi dari Otoritas Jasa Keuangan (OJK). Tujuan penelitian ini adalah sebagai pemecah batas-batas tertentu yang menghambat fakir miskin dalam meningkatkan kondisi keuangan. Metode penelitian yang digunakan melalui pendekatan kualitatif dengan analisis narasi. Hasil dari penelitian ini menunjukkan melalui personal financial …

Penyusutan Arsip Rekam Medis Di Rumah Sakit:Studi Kasus Rumah Sakit Vertikal Kemenkes, Susi Haryanti, Ratih Surtikanti

Jurnal Vokasi Indonesia

Studi ini menggambarkan penyusutan arsip rekam medis di rumah sakit vertikal Kementerian Kesehatan menurut Peraturan Menteri Kesehatan no. 269 Tahun 2008 tentang Rekam Medis. Rekam medis adalah berkas yang berisikan catatan dan dokumen tentang identitas pasien, pemeriksaan, pengobatan, tindakan dan pelayanan lain yang telah diberikan kepada pasien. Rekam medis merupakan bagian dari arsip sesuai dengan definisi arsip yang mengacu pada Undang-undang No. 43 Tentang Kearsipan sehingga kegiatan penyusutan akan mendukung proses pengelolaan rekam medis secara efisien. Kegiatan penyusutan rekam medis juga menjadi salah satu komponen akreditasi rumah sakit. Penelitian ini dilakukan untuk melihat dampak dari implementasi Permenkes no. 269 tahun …

Analisis Pengembangan Program Pendidikan Jarak Jauhprogram Pendidikan Vokasi Ui, Titis Wahyuni

Jurnal Vokasi Indonesia

Penelitian ini bertujuan untuk menganalisis kelayakan Program Pendidikan Vokasi Universitas Indonesia untuk mengembangkan program pendidikan/pelatihan jarak jauh. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif, yaitu dengan menggunakan data primer untuk mendapatkan informasi tentang minat dan jenis pelatihan yang dibutuhkan oleh masyarakat dan menggunakan metode wawancara untuk mendapatkan data tentang infrasinfratruktur serta media yang digunakan untuk pembelajaran/pelatihan jarak jauh di Program Pendidikan Vokasi UI. Data penelitian yang diperoleh melalui kuesioner dianálisis dengan analisis deskriptif. Sedangkan data hasil wawancara, diolah dan dianalisis dengan menggunakan analisis SWOT dalam beberapa tahap sehingga dapat diperoleh kesimpulan. Hasil penelitian ini adalah bahwa Sebesar 89,31% …

Effect Of Intrinsic And Extrinsic Factors Of Choosing Study Majoring On Career Satisfaction: A Mediating Role Of Career Path, Muhammad Donal Mon, Lidyana Octavia

Journal of Accounting Auditing and Business

The research aims to study the factor that affects an individual in choosing a major of study to career satisfaction mediated by a career path in Batam city. This research uses the variable of parental support, intrinsic motivation and extrinsic motivation as the independent variable, career path as the mediation variable and career satisfaction as the dependent variable. The study uses the purposive sampling method. Two hundred fifty respondents in this research are residents of Batam. The data were processed using Partial Least Square (PLS) Software. The results of this study show that the process of choosing a major of …

Does Covid-19 Pandemic Crisis Affect Csr Costs? Case Of Indonesia, Elisabeth Ria Viana Praningtyas, Rini Subekti, Putu Ayu Anggya Agustina

Journal of Accounting Auditing and Business

The outbreak of COVID-19 that has been happening all around the world since early 2020 was a tough challenge for business entities. What was let down to keep the business alive was none other than sustainability performance, which is funded by CSR cost. This study examines the potential moderation effect of the COVID-19 pandemic crisis on the relationship between the company size and the current ratio of CSR costs, especially for developing countries. The data was collected from public companies listed on Indonesia Stock Exchange from 2019-2020. This study shows that regarding the size of the company, the commitment to …

The Effect Of Audit Switching, Financial Distress And Audit Firm Reputation On Audit Delay: A Study On Manufacturing Companies Listed On Indonesia Stock Exchange, Ayu Rahmawati, Yulinartati -, Riyanto Setiawan Suharsono

Journal of Accounting Auditing and Business

This study investigates the impact of audit switching, financial distress and audit firm reputation on audit delay in manufacturing sector companies listed on the Indonesia Stock Exchange between 2017 and 2021. Purposive sampling was employed with a sample size of 23 manufacturing businesses, this study relied on secondary data from firm financial reports. Multiple linear regression was employed as the analytical model in this investigation. According to the test result, audit switching and financial distress have a considerable impact, although audit firms’ reputation has no effect on the incidence of audit delay.

Audit Expectation Gap, Auditors' Statutory Duty And Financial Reporting Quality In Nigeria, Sani Alfred Ilemona, Ikpor I.M.

Journal of Accounting Auditing and Business

The study examined the impact of the audit expectation gap and auditors' statutory duty on financial reporting quality in Nigeria. Data for the study were obtained primarily through questionnaires administered to randomly selected 400 respondents comprising auditors, accountants, stockbrokers, and investors in various sectors of the Nigerian economy. Of the distributed questionnaires, 252 were received, representing a 63 per cent response rate. Multiple regression and t-statistical tools were employed to analyze the responses to the questionnaire designed to reflect five (5) Likert Scale on the impact of audit expectation gap and statutory duty of auditors (explanatory variables) on financial reporting …

Source Of Expertise And Similar Interest Influence On Customer Loyalty: Study On Online Review Of Food And Beverage Via Instagram, Muthya Rahmi Darmansyah, Mohd Azwardi Bin Md Isa

Journal of Accounting Auditing and Business

Online product reviews are efforts made by shop owners with the aim that their business can be known to the public. It is believed that people who are considered to know about products and people with the same interest in food and drinks will affect prospective buyers. Instagram is a platform that can implement this strategy. The role of expertise and people with similar interests that make content about product reviews viral on Instagram can attract the attention of prospective buyers. This study aimed to analyse the influence of the source of expertise and similar interests in customer loyalty through …

What Is Missing In Data Governance? Regulation, Board Oversight, And A New Role For Accountants, Christopher Hill, Bria I. James, Najib Sahyoun

Posters-at-the-Capitol

By 2025, the world will produce 163 Zettabytes (ZB) of data on an annual basis. Data is displacing oil as the most productive commodity. However, poor data quality costs the U.S. economy $3.1 trillion annually. Data must be properly managed through data governance. A strong data governance program does not only maximize the value of the data resulting in optimal decision making, but also minimizes risks of data breaches, lawsuits, and reputational costs. In our research, we conducted a content analysis of the data governance literature by considering both professional and academic literature.

Our results showed that the U.S. does …

May Usd Shine For A Thousand Years!, Srinivasan Ragothaman

Creative Work

This is a poem penned by the author on his retirement from USD service, after 32 years as a faculty member at the USD Beacom School of Business.

Accounting Reporting Complexity, Audit Engagement Partner Mandatory Rotation, And Audit Quality, Clement Chen, Zhenfeng Liu, Wenye Tang, Ling Tuo

Accounting Faculty Publications

This paper investigates the influence of a firm's accounting reporting complexity (ARC) on financial statement audit quality. We predict and find that there is a non‐linear relationship between a firm's ARC and audit quality. Specifically, a more complex accounting environment—measured by ARC—leads to higher quality audits, but this effect diminishes when ARC continues to increase. Further analyses reveal that the effect is more salient among client firms that do not purchase non‐audit services (NAS). We also examine whether ARC affects audit quality in the circumstance of mandatory audit partner rotation. Empirical results show a moderating effect of ARC on the …

Planning Strategies Under Recent Tax Law Changes, Martin A. Goldberg, James N. Mohs

Accounting Faculty Publications

In the days when it was more common to see major stand-alone tax reform legislation, practitioners would devote large amounts of time to understanding tax law changes and formulating how these changes affected tax planning strategies. Now that we often see tax law changes peppered piecemeal into larger pieces of legislation, they often go under the radar. This means that tax planning opportunities may be missed.

Tax law changes that have appeared in just the past year provide numerous instances of tax planning strategies that warrant attention.

2022-2023 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2022-2023 Audit Report for Morehead State University.

Ceo, Cfo, And Audit Partner Gender, And Accounting Conservatism, Ceara Hintz

Electronic Theses and Dissertations

I examine the association between CEO, CFO, and audit partner gender and accounting conservatism using a unique sample that encompasses hand-collected data. While accounting conservatism reflects less risky accounting choices, risk aversion theory indicates that females are more risk averse than males. I apply risk aversion theory to accounting conservatism and investigate two research questions: (i) Does the CEO or CFO and audit partner gender influence accounting conservatism? (ii) Does a female audit partner influence the relationship between a male CEO or CFO and accounting conservatism? Using skewness as a proxy of accounting conservatism, I test three hypotheses. The results …

Exploring The Impact Of Covid-19 On The Accounting Profession, Ellyse Noon

Senior Honors Projects

No abstract provided.

Where Do I Start? A Pathway For Personal Growth For Faculty Committed To Creating Inclusive Classrooms, Robbie Bishop-Monroe, Joanna Garcia

2023 Faculty Bibliography

This commentary offers insights into how accounting faculty can begin to create more inclusive, equitable experiences for students. Many faculty are well intentioned and desire to improve the student experience but may not know where to start. We introduce a pathway of reflection, education, and action that we believe can help faculty get started on this process. Reflection is the process of assessing one’s own identity, influences, biases, and personal experiences with diversity and privilege. Education involves seeking out information and experiences that can enhance cultural competence, particularly around gaps identified through reflection. Action refers to practical steps taken to …

Cpas And Big 4 Office Audit Quality, Albert Nagy, Matthew G. Sherwood, Aleksandra B. Zimmerman

2023 Faculty Bibliography

Both accounting firms and regulators recognize the importance of human capital in the audit function, yet we know little about whether and how the level of professionally qual-ified human capital varies across offices of an audit firm and whether it is associated with audit quality. In this paper, we examine the association between office professionally qualified human capital and audit quality. Using hand-collected data on Big 4 audit firm office CPA levels from 30 U.S. cities, we find that offices with relatively more professionally qual-ified human capital deliver higher quality audits, with this benefit being more pronounced for audits performed …