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Skandal manipulasi akuntansi yang menghantam Enron dan WorldCom di Amerika Serikat, telah menimbulkan pertanyaan menarik tentang peran Auditor. Kasus Enron melibatkan Kantor Akuntan Publik (KAP) Arthur Andersen yang bertindak sebagai auditor eksternal sekaligus juga menyediakan jasa konsultasi. Sebelum kebangkrutan Enron terungkap, KAP Arthur Andersen mempertahankan Enron sebagai klien perusahaan, dengan memanipulasi laporan keuangan dan penghancuran dokumen atas kebangkrutan Enron. Selanjutnya Kasus manipulasi keuntungan oleh pihak manajemen Worldcom yang disetujui oleh KAP Arthur Andersen, yang sebagai Auditor perusahaan WorldCom tidak diungkapkan dalam opini auditor. Selain kasus Enron da...
Teknologi informasi mampu menghilangkan batas-batas geografis negara, meniadakan batas ruang dan waktu, bahkan mampu menciptakan dunia maya disebut internet. Perkembangan tersebut tentunya telah di manfaatkan sebaik mungkin oleh dunia bisnis untuk melaksanakan transaksi secara efisien dan efektif. Kondisi tersebut telah mengiring perusahaan di seluruh dunia untuk bersaing satu sama lain secara bebas. Untuk dapat mengikuti persaingan tersebut, para manajer terus berbenah diri. Di antaranya membuat keputusan bisnis yang berkelas dunia dengan cara membuat sistem akuntansi manajemen yang mampu menghasilkan informasi yang berkelas dunia pula. Oleh sebab itu, akuntansi manajemen juga telah berbena...
This is the fourth in a series publishing the best contributions on environmental management accounting (EMA) from around the world. This volume brings together international examples of leading thinking and practice in this rapidly developing area. This is the most comprehensive volume to date covering theory, practice and case studies on sustainability accounting and reporting. It covers tools, frameworks, concepts as well as case studies and empirical analysis.
This book gathers the proceedings of the International Conference on Information, Communication and Cybersecurity, held on November 10–11, 2021, in Khouribga, Morocco. The conference was jointly coorganized by The National School of Applied Sciences of Sultan Moulay Slimane University, Morocco, and Charles Darwin University, Australia. This book provides an opportunity to account for state-of-the-art works, future trends impacting information technology, communications, and cybersecurity, focusing on elucidating the challenges, opportunities, and inter-dependencies that are just around the corner. This book is helpful for students and researchers as well as practitioners. ICI2C 2021 was de...
This book contains the proceedings of the International Conference on Law, Social Science, Economics, and Education (ICLSSEE 2022) on 16 April 2022 in Indonesia. This conference was held in collaboration between Nusantara Training and Research (NTR) with Borobudur University Jakarta, 17 Agustus 1945 University (UNTAG), and the Research and Development Agency of the Ministry of Home Affairs. The papers from the conference were collected in a proceedings book entitled: Proceedings of The International Conference on Law, Social Science, Economics, and Education (ICLSSEE 2022). The presentation of such a conference covering multi-disciplines will contribute a lot of inspiring inputs and new know...
This book contains the proceedings of the The International Conference on Law, Social Science, Economics, and Education (ICLSSEE 2021). Where held on 6 Maret 2021 in Salatiga, Central Java. This conference was held in collaboration Nusantara Training and Research (NTR) with Borobudur University Jakarta and the Research and Development Agency of the Ministry of Home Affairs. The papers from these conferences collected in a proceedings book entitled: Proceedings of The International Conference on Law, Social Science, Economics, and Education (ICLSSEE 2021). The presentation of such conference covering multi disciplines will contribute a lot of inspiring inputs and new knowledge on current tren...
This is a critical look at how we compartmentalise Iraqis into Shi'as and Sunnis. It is the first comprehensive analysis of sectarian relations and identities in Iraq. The focus is on the uprisings in March 1911 and fall of the Ba'ath in 2003.
Beekun and Badawi, both professors of management and strategy, have written this primer on leadership integrating contemporary business techniques with traditional Islamic knowledge. The leadership paradigm is changing, and a leadership model based on ethical principles is finally emerging-a position that Islam has taken from the start. The synthesis of the authors results in a highly practical and inspiring manual for developing leadership skills.
This book acts as a compilation of papers presented in the Human Engineering Symposium (HUMENS 2021). The symposium theme, “Human-centered Technology for A Better Tomorrow,” covers the following research topics: ergonomics, biomechanics, sports technology, medical device and instrumentation, artificial intelligence / machine learning, industrial design, rehabilitation, additive manufacturing, modelling and bio-simulation, and signal processing. Fifty-nine articles published in this book are divided into four parts, namely Part 1—Artificial Intelligence and Biosimulation, Part 2—Biomechanics, Safety and Sports, Part 3—Design and Instrumentation, and Part 4—Ergonomics.