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Public Sector Accountants and Quantum Leap: How Far We Can Survive in Industrial Revolution 4.0?
The Industrial Revolution 4.0 will not only cause job losses, but will also create new workspaces that may not exist today. It also needs to be considered by accountants in government because the processes of budget planning, budget execution, and financial reporting have used a large number of information systems. In the era of the Industrial Revolution 4.0, the changes will be faster, marked by the emergence of such systems as supercomputers, smart robots, cloud computing, big data systems, genetic engineering and the development of neurotechnology that allows humans to optimize brain function further. Industrial Revolution 4.0 will disrupt the accounting profession. This proceedings provi...
The Future of Islamic Banking and Finance in Indonesia
Sharia-compliance is the raison d’etre of Islamic banks. All of their instruments and activities should be based on sharia principles, which unfortunately exposes them to greater risks than their conventional counterparts, regulated under the dual banking system in Indonesia. These include inconsistencies between fatwas, unique reputational risks, and inefficiencies in the regulatory framework governing Islamic banks. This book critically examines the less-studied issue of developing an Islamic banking regulatory and supervisory framework that considers the risk pressures faced by Islamic banks’ operations in an Indonesian financial sector dominated by conventional banks. The book assess...
KAJIAN AKUNTANSI KEUANGAN : Peran Tata Kelola Perusahaan Dalam Kinerja Tanggung Jawab Lingkungan, Pengungkapan Tanggung Jawab Sosial, Agresivitas Pajak
Judul : KAJIAN AKUNTANSI KEUANGAN : Peran Tata Kelola Perusahaan Dalam Kinerja Tanggung Jawab Lingkungan, Pengungkapan Tanggung Jawab Sosial, Agresivitas Pajak Penulis :Dr. Amrie Firmansyah, M.Ak. Riska Septiana Estutik, S.Tr.Ak. Ukuran : 21 cm x 14,5 cm Tebal : 148 Halaman ISBN : 978-623-68729-5-6 Sistem self-assesment yang berlaku cenderung memberi celah bagi perusahaan untuk mengurangi kewajiban pajak. Padahal pajak bermanfaat besar bagi masyarakat. Hal ini mengaitkan pajak dengan tanggung jawab sosial. Buku ini mengulas kajian tata kelola perusahaan, pengungkapan tanggung jawab sosial, kinerja tanggung jawab lingkungan dan agresivitas pajak dari sudut pandang akuntansi keuangan secara komprehensif. Oleh karena itu, Buku ini diharapkan dapat menjadi contoh bagi mahasiswa program S1/D4/S2 dalam mengulas langkah-langkah penyusunan skripsi dan tesis di bidang akuntansi keuangan. Selain itu, Buku ini juga dapat digunakan oleh akademisi dan praktisi dalam melihat perkembangan isu-isu terkini yang dilakukan oleh perusahaan saat ini, sehingga Buku ini dapat memberikan gambaran dan pengetahuan yang komprehensif atas aktivitas-aktivitas tersebut.
Public Sector Accountants and Quantum Leap: How Far We Can Survive in Industrial Revolution 4.0?
The Industrial Revolution 4.0 will not only cause job losses, but will also create new workspaces that may not exist today. It also needs to be considered by accountants in government because the processes of budget planning, budget execution, and financial reporting have used a large number of information systems. In the era of the Industrial Revolution 4.0, the changes will be faster, marked by the emergence of such systems as supercomputers, smart robots, cloud computing, big data systems, genetic engineering and the development of neurotechnology that allows humans to optimize brain function further. Industrial Revolution 4.0 will disrupt the accounting profession. This proceedings provi...
Bagaimana Peran Tata Kelola Perusahaan Dalam Penghindaran Pajak, Pengungkapan Tanggung Jawab Sosial Perusahaan, Pengungkapan Risiko, Efisiensi Investasi?
Judul : Bagaimana Peran Tata Kelola Perusahaan Dalam Penghindaran Pajak, Pengungkapan Tanggung Jawab Sosial Perusahaan, Pengungkapan Risiko, Efisiensi Investasi? Penulis : Dr. Amrie Firmansyah, M.Ak. Gitty Ajeng Triastie, S.Tr.Ak. Editor : Nopriyanto Suhanda, S.Tr.Ak. Ukuran : 15,5 x 23 cm Tebal : 187 Halaman ISBN : 978-623-62330-4-7 SINOPSIS Tata Kelola Perusahaan merupakan salah satu komponen yang sangat diperhatikan oleh berbagai pihak, karena penerapannya dapat meningkatkan transparansi dan akuntabilitas informasi yang diberikan Perusahaan kepada Publik. Buku ini mengulas kajian tata kelola perusahaan, pengungkapan tanggung jawab sosial, penghindaran pajak, pengungkapan risiko perusahaan...
Penghasilan Komprehensif Lain Pada Perusahaan Sektor Jasa Keuangan di Indonesia : Dampak Adopsi IFRS
Judul : Penghasilan Komprehensif Lain Pada Perusahaan Sektor Jasa Keuangan di Indonesia : Dampak Adopsi IFRS Penulis : Dr. Amrie Firmansyah, M.Ak., Rohmat Suryanto, A.Md.Ak. Ukuran : 14,5 x 21 cm Tebal : 138 Halaman No ISBN : 978-623-6233-14-6 Adanya adopsi International Financial Reporting Standards (IFRS) dalam Standar Akuntansi Keuangan di Indonesia mulai tahun 2012 mengakibatkan adanya beberapa perubahan dalam struktur laporan keuangan perusahaan di Indonesia. Salah satu perubahan tersebut adalah hadirnya Penghasilan Komprehensif yang merupakan gabungan dari komponen laba rugi yang bersumber dari aktivitas-aktivitas operasi dan komponen penghasilan komprehensif lain yang bersumber dari a...
Introduction to Earnings Management
This book provides researchers and scholars with a comprehensive and up-to-date analysis of earnings management theory and literature. While it raises new questions for future research, the book can be also helpful to other parties who rely on financial reporting in making decisions like regulators, policy makers, shareholders, investors, and gatekeepers e.g., auditors and analysts. The book summarizes the existing literature and provides insight into new areas of research such as the differences between earnings management, fraud, earnings quality, impression management, and expectation management; the trade-off between earnings management activities; the special measures of earnings management; and the classification of earnings management motives based on a comprehensive theoretical framework.
Sustainable Business
Sustainable Business: Key Issues is the first comprehensive introductory-level textbook to address the interface between environmental challenges and business solutions to provide an overview of the basic concepts of sustainability, sustainable business, and business ethics. The book introduces students to the background and key issues of sustainability and suggests ways in which these concepts can be applied in business practice. Though the book takes a business perspective, it is interdisciplinary in its nature and draws on knowledge from socio-economic, political, and environmental studies, thereby providing a practical and critical understanding of sustainability in the changing paradigm...
Conferences and Conventions 3rd edition
Conferences and Conventions: A Global Industry 3rd edition provides a comprehensive introduction to the key elements of the global conference, convention and meetings industry. It examines the industry’s origins, structure, economic, social and environmental impacts, education, training and career opportunities, and the industry's future development. It also explores its links with the wider tourism industry, and suggests that there should be a realignment of these links, putting a greater focus on designing, executing and measuring meeting and convention contents so that they have a purposeful impact on participants, thus creating greater value for stakeholders. It suggests that there sho...
Corporate Governance in Emerging Markets
This book fills the gap between theories and practices of corporate governance in emerging markets by providing the reader with an in-depth understanding of governance mechanisms, practices and cases in these markets. It is an invaluable resource not only for academic researchers and graduate students in law, economics, management and finance but also for people practicing governance such as lawmakers, policymakers and international organizations promoting best governance practices in emerging countries. Investors can benefit from this book to better understand of these markets and to make judicious investment decisions.
