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AKUNTANSI KEUANGAN
Buku Akuntansi Keuangan ini disusun oleh para akademisi dan praktisi dalam bentuk buku kolaborasi. Walaupun jauh dari kesempurnaan, tetapi kami mengharapkan buku ini dapat dijadikan referensi atau bacaan serta rujukan bagi akademisi ataupun para profesional mengenal Ilmu Akuntansi Keuangan. Sistematika penulisan buku ini diuraikan dalam empat belas bab yang memuat tentang pengantar akuntansi keuangan, penyesuaian dan penyusunan laporan keuangan, pendapatan dan biaya, pengukuran aset dan kewajiban, pengakuan pendapatan, persediaan, aset tetap dan penyusutan, liabilitas jangka pendek dan jangka panjang, ekuitas pemilik dan deviden, arus kas dan laporan arus kas, modal dan ekuitas pemilik, pajak penghasilan (PPh), prinsip konsolidasi dan akuntansi konsolidasi, standar akuntansi keuangan (SAK) dan perkembangan nya.
Economic and Financial Crime
This book deals with the widespread economic and financial crime issues of corruption, the shadow economy and money laundering. It investigates both the theoretical and practical aspects of these crimes, identifying their effects on economic, social and political life. This book presents these causes and effects with a state of the art review and with recent empirical research. It compares the international and transnational aspects of these economic and financial crimes through discussion and critical analysis. This volume will be of interest to researchers and policy makers working to study and prevent economic and financial crime, white collar crime, and organized crime.
Fraud and Corruption
This textbook provides an overview of the major types of fraud and corrupt activities found in private and public agencies, as well as the various methods used to prevent fraud and corruption. It explores where opportunities for fraud exist, the personal characteristics of those who engage in fraud, as well as their prevention and control. This work covers fraud in the financial sector, insurance, health care, and police organizations, as well as cybercrime. It covers the relationship between fraud, corruption, and terrorism; criminal networks; and major types of personal scams (like identity theft and phishing). Finally, it covers the prevention and control of fraud, through corporate whistle blowing, investigative reporting, forensic accounting, and educating the public. This work will be of interest to graduate-level students (as well as upper-level undergraduates) in Criminology & Criminal Justice, particularly with a focus on white collar and corporate crime, as well as related fields like business and management.
Regenerative Dentistry
Dental caries, periodontitis, tooth loss, and bone resorption are considered prevalent health problems that have direct affect on the quality of life. While, advances in stem cell biology and biotechnology have sparked hope for devastating maladies, such as diabetes, cardiovascular diseases, etc., it also provides a strategy of regenerative therapy for dental tissues. From the prospective of tissue engineering, it is of utmost importance to understand and emulate the complex cell interactions that make up a tissue or organ. Unlike other tissues in the body, dental tissues are unique in their development, function, and even in their maintenance throughout life. The harmonized stimulations of ...
Journal of Finance and Accountancy - Volume 26
The Journal of Finance and Accountancy (JFA) publishes original, unpublished studies related to financial and accounting topics in business and education. Studies reflecting issues and solutions to concerns like budgeting, taxation, methods, investments, regulatory procedures, and business financial analysis based on actual performance are appropriate topics. All manuscripts submitted to JFA for publication consideration are double-blind peer reviewed. This journal has an acceptance rate of less than 35%.
Vote Buying in Indonesia
This book is open access under a CC BY 4.0 license. This book investigates the impact of vote buying on the accountability of democratic institutions and policy representation in newly democratic countries, with a focus on Indonesia. In doing so, the book presents a wide-ranging study of the dynamics of vote buying in Indonesia’s young democracy, exploring the nature, extent, determinants, targeting and effectiveness of this practice. It addresses these central issues in the context of comparative studies of vote buying, arguing that although party loyalists are disproportionately targeted in vote buying efforts, in total numbers —given the relatively small number of party loyalists in Indonesia— vote buying hits more uncommitted voters. It also demonstrates that the effectiveness of vote buying on vote choice is in the 10 percent range, which is sufficient for many candidates to secure a seat and thus explains why they still engage in vote buying despite high levels of leakage.
Democracy for Sale
Democracy for Sale is an on-the-ground account of Indonesian democracy, analyzing its election campaigns and behind-the-scenes machinations. Edward Aspinall and Ward Berenschot assess the informal networks and political strategies that shape access to power and privilege in the messy political environment of contemporary Indonesia. In post-Suharto Indonesian politics the exchange of patronage for political support is commonplace. Clientelism, argue the authors, saturates the political system, and in Democracy for Sale they reveal the everyday practices of vote buying, influence peddling, manipulating government programs, and skimming money from government projects. In doing so, Aspinall and ...
Disaster Education
Offers an informative introduction to the subject of disaster risk reduction education and highlights key places of education such as family, community, school, and higher education. This book describes and demonstrates different aspects of education in an easy-to-understand form with academic research and practical field experiences.
Operational Risk Control with Basel II
Operational Risk Control with Basel II, provides a sound methodology for operational risk control and focuses on management risk and ways to avoid it. The book explains why and how information technology is a major operational risk and shows how to integrate cost control in the operational risk perspective. It aslo details analytical approaches to operational risk control, to help with scorecard developments, explains the distinction between High Frequency Low Risk and Low Frequency High Risk events and provides many case studeies from banking and insurance to demonstrate the attention operational risks deserve. - Assists risk professionals in preparing their institution to comply with the New Capital Adequacy Framework issued by the Basel Committee on Banking Supervision, which becomes mandatory from January 1, 2006 - Readers benefit from a significantly broader viewpoint on types of operational risks, operational risks controls, and results to be expected from operational risk management - compared to what the reader may gain from books previously published on this same topic
