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PEMERIKSAAN AKUNTANSI
Banyak diantara anggota profesi yang berpendapat bahwa auditing adalah ilmu praktis, bukan ilmu teoritis. Auditing dalam dunia praktek pun seolah tidak bisa lepas dari akuntansi misalnya dalam pemberian sertifikat berupa Certified Public Accountants (CPA) oleh American Institute of Certified Public Accountants (AICPA). Sebetulnya proses penderivasian auditing dari akuntansi ini tidak akurat. Auditing dan akuntansi seharusnya dipisahkan dalam pengembangan struktur yang berbeda. Bagi mereka audit adalah serangkaian praktik dan prosedur, metode dan teknik, cara melakukan dengan sedikit kebutuhan untuk penjelasan deskripsi rekonsiliasi dan argumen begitu sering disatukan sebagai “teoritis”. ...
PEMERIKSAAN AKUNTANSI BERBASIS INTERNATIONAL STANDARDS ON AUDITING (ISA)
Auditing mengalami perkembangan pesat, dimulai dari aktivitas pemeriksaan catatan atas penerimaan pajak Kerajaan Mesir Kuno, pemeriksaan atas otorisasi pembayaran-pembayaran di Kerajaan Romawi, aktifitas audit atas perusahaan dimulai sejak zaman revolusi industri (Inggris pada pertengahan 1800an). Profesi ini pada waktu itu hanya dikhususkan untuk mendeteksi kecurangan dalam laporan keuangan dengan melakukan pemeriksaan secara rinci. Kecurangan merupakan masalah yang sangat memprihatinkan pada awal sejarah audit. Akhir abad ke-19 merupakan titik balik dalam sejarah audit ketika hukum English Companies Act 1892 diberlakukan. English Companies Act 1892 mengharuskan semua perusahaan besar maupun perusahaan kecil memerlukan review yang objektf dari seorang professional khusus yang independen dan mempunyai skill untuk memeriksa laporan keuangan perusahaan tersebut. Auditing semula dilakukan oleh satu/ beberapa orang pemegang saham, kemudian berkembang pesat dan ditandai dengan mulai tumbuhnya kantor akuntan public seperti Deloitte & Co, Price Waterhouse & Co.
ICoSMI 2020
This book is the proceeding of the International Conference on Sustainable Management and Innovation (ICoSMI 2020) that was successfully held on 14-16 September 2020 using an online platform. The conference was mainly organized by the Department of Management IPB University in collaboration with Leibniz University of Hannover, Universiti Putera Malaysia, Kasetsart University, Tun Hussein Onn University of Malaysia, Tamil Nadu Teachers Education University, Deakin University, University of Adelaide, Forum Manajemen Indonesia, FE Pakuan University, FE Gajah Mada University FEB University of North Sumatra and FEB Andalas University, SBM Bandung Institute of Technology, FEB Lampung University, P...
Pharmacoepidemiology
The not-to-be-missed, benchmark volume on the growing area of stud in the PharmD pharmacy curriculum. Provides a foundation for assessing the nature and extent of drug-taking behaviors. Text is adapted from the author's self-paced learning modules, developed for the Massachusetts College of Pharmacy.
Consumer Behaviour toward Malang Meatballs and Kediri Tofu
The book has offered the consumer behaviour theory with implementation on two local foods of Malang meatballs and Kediri Tofu. It has a good attempt in implementing the theory of consumer behaviour and clarifying the conceptual to be of wider concern to the reader. The book offer the insight consumers perspective approaches to understand what’s their behaviour performed towards local foods among the competitive food industries. This book presented a comprehensive explanation about consumer’s acceptance towards Malang meatballs and Kediri tofu among the huge presence of branded fast foods.
Increasing Management Relevance and Competitiveness
Increasing Management Relevance and Competitiveness contains the papers presented at the Global Conference on Business, Management and Entrepreneurship (the 2nd GC-BME 2017), Surabaya, Indonesia on the 9th of August, 2017. The book covers 7 topics: 1. Organizational Behavior, Leadership, and Human Resources Management 2. Innovation, Operations and Supply Chain Management 3. Marketing Management 4. Financial Management and Accounting 5. Strategic Management, Entrepreneurship, and Contemporary Issues 6. Green Business 7. Management and Economics Education.
The Windows
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Protein-Ligand Interactions
Innovative and forward-looking, this volume focuses on recent achievements in this rapidly progressing field and looks at future potential for development. The first part provides a basic understanding of the factors governing protein-ligand interactions, followed by a comparison of key experimental methods (calorimetry, surface plasmon resonance, NMR) used in generating interaction data. The second half of the book is devoted to insilico methods of modeling and predicting molecular recognition and binding, ranging from first principles-based to approximate ones. Here, as elsewhere in the book, emphasis is placed on novel approaches and recent improvements to established methods. The final part looks at unresolved challenges, and the strategies to address them. With the content relevant for all drug classes and therapeutic fields, this is an inspiring and often-consulted guide to the complexity of protein-ligand interaction modeling and analysis for both novices and experts.
Advanced English for Nursing Student
Teaching English as a Foreign Language in Indonesia faces many obstacles. Firstly, English is not day to day used so the students have difficulty to practice it. They only use it in the limited time classroom, so teachers have difficulty to make authentic situation for the students to practice the language outside the class. Second obstacle is the students’ bad experiences during their previous schooling in learning English. The students come from different school background; some remote school may not have good teachers, especially in teaching English. Even some students have bad impression that make them hate English. The last thing is teachers still have problem to access updated book, ...
