scholarly journals Incomprehension, dependency, and distrust in the presentation of fixed asset figures: Front stage dramaturgy

2017 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Eka Findi Tresnawati ◽  
Ali Djamhuri ◽  
Ari Kamayanti
Keyword(s):  
Impression Management ◽  
Balance Sheet ◽  
Financial Statements ◽  
Research Review ◽  
The Public ◽  
Self Image ◽  
Fixed Assets ◽  
Front Stage ◽  
Asset Data

This study aims to explore the role of actors in presenting financial statements and those who manage assets in performing the presentation of fixed assets figures in the balance sheet. These actors consist of the major parts in various stories. Dramaturgy was employed as a method to analyze the roles, coupled with an analysis of impression management from John and Pittman Taxonomy. A thorough research review was conducted on the front stage. In some scenes, the actors performed intimidation when forcing other actors to present the asset data instantly. In another time, ingratiation was done to cover the weak-nesses when the assets caretaker felt neglected. The role of self-promotion was performed by the Financial Manager of Regional Work Unit (PPK-SKPD) when he wanted to show that he had worked hard to prepare the balance sheet and refuses to bear the errors when the balance sheet presenting assets data was in trouble. Impression management techniques were used entirely by the actors to show the desired self-image, at certain time and in cer-tain circumstances. The roles played by the actors give rise to the phenomenon that the fixed assets figures presented in the balance sheet rest on the condition of incomprehension, dependency, and distrust between the actors. The presentation of fixed assets figures in the balance sheet shows a series of accounting process filled by conflict, as seen throughout the show. This research is expected to increase the study in the context of academic on the topic of fixed assets, particularly in the public sector (government).

scholarly journals Analisis Perlakuan Akuntansi Konstruksi Pengerjaan Dalam Penyajian Laporan Keuangan pada Dinas Pekerjaan Umum Kota Gorontalo

2018 ◽  
Vol 1 (1) ◽  
pp. 59
Author(s):  
Zubaidah Rahman
Keyword(s):  
Balance Sheet ◽  
Financial Statements ◽  
Public Works ◽  
The Public ◽  
Equipment Construction ◽  
Fixed Assets ◽  
The City ◽  
Pump House

As for the purpose of this research was to determine the Accounting Treatment of Construction In the execution of the Financial Statements in the Public Works Department of the city of Gorontalo. How Accounting Treatment Construction In the execution of the Financial Statements in the Public Works Department of the city of GorontaloBased on the results presented earlier, it was found that the acquisition of fixed assets construction in progress on the means Public Dungingi Terminal and Pump House on the balance sheet at the Public Works Department of the city of Gorontalo not comply Treatment accounting, this can be seen in table 5.3 above, which shows the value of property and equipment construction in progress, construction in progress account in 2013 as records have been adjusted in the accounting treatment of Rp 6,725,491,000.00, it has been an accumulation value acquisition fixed assets construction in progress means Dungingi and Houses Public Terminal Pompatetapi not include the costs inherent in current procurement transactions means Dungingi Public Terminal and Pump house facilities

scholarly journals Sisi Lain Pengadaan Barang dan Jasa dalam Sebuah Studi Dramaturgi

InFestasi ◽  
2017 ◽  
Vol 13 (1) ◽  
pp. 253
Author(s):  
Putri Harziani ◽  
Made Sudarma ◽  
Aji Dedi Mulawarman
Keyword(s):  
Impression Management ◽  
Main Part ◽  
Complete Sequence ◽  
Goods And Services ◽  
Self Image ◽  
Presidential Decree ◽  
Management Techniques ◽  
Front Stage ◽  
Back Stage

This study aims to explore the role of the actors involved in the procurement’s stage in Y’s Faculty of X’s University. The role of procurement personnel became main part of the show to see whether the procurement of goods and services in the Y’s Faculty that using direct procurement’s method have appropriate with the rules of Presidential Decree 70 of 2012. The Procurement’s stage is divided into the front stage and back stage that can not be separated in the show. Dramaturgy used as a method to analyze the role, coupled with using impression management’s analysis from John and Pittman Taxonomy. This research resulted in the conclusion that the procurement’s procedure has been carried out, although not fully follow the rules, because there are some procurement’s procedure were not met. Formal evidence is documented but not complete sequence and presented. Impression management techniques used by the actor to display the desired self-image, on time and under certain conditions.

Developments and challenges in public sector accounting

2014 ◽  
Vol 26 (2) ◽  
pp. 345-366 ◽  
Author(s):  
Félix Madrid García
Keyword(s):  
Public Sector ◽  
Role Model ◽  
Financial Statements ◽  
The Public ◽  
Additional Information ◽  
Management Indicators ◽  
Fixed Assets ◽  
Public Sector Accounting ◽  
Accounting Convergence

What could be dubbed traditional public sector accounting was adequate for the public sector as it existed up to the late 1980s. When it became evident that this type of accounting no longer sufficed, attention turned to seeking a role model in business accounting that differed significantly from public sector accounting. Despite the move of public sector accounting towards business accounting practices, some issues still remain unresolved. The accounting treatment of fixed assets is the question which has perhaps generated the most literature. Today much ground has been covered; however, to be modern and effective, public sector accounting has still to grapple with three important challenges: standardisation and accounting convergence; consolidation of financial statements; and management indicators and additional information for disclosure.

suits of operations. The ordres were linked together either by double-entry or by the use of contra-accounts. The plan's double­ entry systems were as follows [CNOF, 1946]: Financial accounting Ordre 1 — Operating accounts (revenues and expenses) (accounting elements seen as causes) Ordre 2 — Balance sheet accounts (assets and liabilities) (effect of transactions on the company's position) Managerial accounting Ordre 3 — Cost accounts and sales accounts (transactions classified as to purpose) Ordre 4 — Imputation or contra-accounts Budgetary accounting Ordre 5 — Budgeted operations Ordre 6 — Budgeted liquidities Ordre 7 and 8 were left open, in case other accounting systems were developed in the future. Ordre 9 was devoted to commit­ ments and transitory accounts, such as purchases and sales in cash, and internal transfers. In financial statements, transitory ac­ counts were to be replaced by the ordre to which they were related (1 or 2), and commitments were to be listed at the end of the balance sheet. Each ordre was further divided into categories, each having its own specific meaning. For example, the categories found in ordre 1 were charges and revenues that are included in the gross profit margin, operating charges and revenues, investment-related charges and revenues, administrative charges, miscellaneous rev­ enues and financial charges. These categories were further grouped to provide the following summary accounts: the gross profit margin, results of operations, net revenue from investments, net administrative charges and financial charges. The classifica­ tion adopted in that ordre was based first on the economic func­ tion of the transactions and second on their nature. Another ex­ ample of the breakdown of an ordre into categories is provided by ordre 2. In the latter, assets were divided, according to their eco­ nomic function in the company and their degree of liquidity, into fixed assets, investments, short-term assets (inventories and short­ term investments), receivables and liquid assets (cash and cash equivalents). Ordre 3 and 4 were devoted to cost accounting, constituting a 287

2014 ◽  
pp. 343-343
Keyword(s):  
Balance Sheet ◽  
Financial Statements ◽  
Profit Margin ◽  
Financial Accounting ◽  
Managerial Accounting ◽  
Accounting Systems ◽  
Fixed Assets ◽  
Net Revenue ◽  
Specific Meaning ◽  
Double Entry

scholarly journals Sir Peter Medawar: science, creativity and the popularization of Karl Popper

2013 ◽  
Vol 67 (4) ◽  
pp. 301-314 ◽  
Author(s):  
Neil Calver
Keyword(s):  
Scientific Inquiry ◽  
Karl Popper ◽  
Literary Practice ◽  
Two Cultures ◽  
The Public ◽  
Self Image ◽  
Public Role ◽  
The Two Cultures ◽  
The Way

Sir Peter Medawar was respected by scientists and literati alike. It was perhaps not surprising, then, that he would choose to involve himself in the ‘two cultures’ debate of 1959 and beyond. The focus of his intervention was the philosophy of Sir Karl Popper. However, Medawar's Popper was not the guru of falsification familiar from philosophy textbooks. Medawar's distinctive interpretation of Popper treated him instead as the source of insights into the role of creativity and imagination in scientific inquiry. This paper traces the context for Medawar's adoption of Popperian philosophy, together with its application before the debate. It then examines, within the context of the debate itself, the way in which Medawar attempted to reconcile scientific inquiry with literary practice. Medawar became increasingly convinced that not only was induction epistemologically unsound, but it was also damaging to the public role of the scientist. His construction of Popperianism would, he envisaged, provide a worthy alternative for scientists’ self-image.

The Effect of Public Social Context on Self-Control

2011 ◽  
Vol 38 (3) ◽  
pp. 384-396 ◽  
Author(s):  
Liad Uziel ◽  
Roy F. Baumeister
Keyword(s):  
Individual Differences ◽  
Social Context ◽  
Impression Management ◽  
Initial Phase ◽  
Ego Depletion ◽  
Self Control ◽  
Simple Task ◽  
The Public ◽  
Control Study

The present study explores the role of personality in moderating the effect of public social context on self-control. The authors predicted that in public settings neuroticism would be associated with ego-depletion effects and individual differences in impression management (IM) would be associated with restoration effects. Three experiments supported the hypothesis. In Study 1 neuroticism was associated with impaired self-control and IM was associated with enhanced self-control following an initial phase of working on a simple task in public (vs. in private). Study 2 replicated and extended these results to other domains of self-control. Study 3 explored whether public social context can cancel out early depletion effects. In this study, depleted participants engaged in a task that required self-control either alone or in public. As expected, the public settings were associated with restored self-control resources mostly among high IM individuals. Implications for self-control, neuroticism, and IM are discussed.

scholarly journals Qualified Audit Reports of Local Authorities in the Northern States of Malaysia

2020 ◽  
Author(s):  
Mohammad Azhar Ibrahim ◽  
Engku Ismail Engku Ali ◽  
Syed Soffian Syed Ismail ◽  
Zainol Bidin
Keyword(s):  
Financial Statements ◽  
Local Authorities ◽  
Financial Reports ◽  
The Public ◽  
Fixed Assets ◽  
Public Resources ◽  
Efficiency And Effectiveness ◽  
The Common ◽  
Auditor General ◽  
Audit Reports

The reliability of information presented in the financial reports of local authorities is of utmost importance to enable the public to measure their performance in terms of efficiency and effectiveness in using public resources. The task to provide such an assurance lies with the Auditor General, who has been entrusted to enforce the auditing compliance regulations. A certificate in the form of “unqualified,” “qualified,” “adverse,” or “disclaimer” accompanied by a report on the financial affairs of the local authorities concerned will be issued after the Auditor General completes the audit of the local authorities’ financial statements. Our study on 14 local authorities comprising municipal and district councils in the Malaysian States of Perlis, Kedah and Penang found that the Qualified Certificate is the common type of audit certificate issued to the local authorities concerned during the period 1997-2001(inclusive of both years). Discrepancies in “Fixed Assets Register” ranked first among the audit incidents that led towards non-compliance to the audit procedures. This was followed by discrepancies in “Other Receivables” and “Cash Flow Statements” which ranked second and third positions respectively. Our finding also shows that size does not grant any advantage to the bigger local authority in reducing the number of audit incidents.  

scholarly journals EVALUASI APLIKASI SISTEM INFORMASI MANAJEMEN DAN AKUNTANSI BARANG MILIK NEGARA (SIMAK BMN) DALAM KAITANNYA DENGAN NILAI ASET TETAP PEMERINTAH PADA DIREKTORAT JENDERAL BIMBINGAN MASYARAKAT HINDU KEMENTERIAN AGAMA RI

2019 ◽  
Vol 10 (2) ◽  
pp. 93
Author(s):  
Ni Luh Putu Sri Juliyanti ◽  
Susi Dwimulyani
Keyword(s):  
Balance Sheet ◽  
The Public ◽  
Fixed Assets ◽  
Directorate General ◽  
Hindu Community ◽  
The Government ◽  
The Moment ◽  
Financial Balance

<p class="Style1"><em>The purpose of this study is to find out the implementation procedures of SIMAK </em><em>BMN application, and also to evaluate its procedure and its output in order to create </em><em>accountability and transparency. This research was conducted in the office of Ministry </em><em>of Religious Affairs at center working unit Directorate General of Guidance for Hindu </em><em>Community. The part of SIMAK BMN application procedures implementations that have been studied were in the recording of the government fixed assets. The output of SIMAK BMN application is presented in the Financial Balance Sheet Report of Directorate General of Guidance for Hindu Community. The results of this study indicate that the implementation of SIMAK BMN application has been appropriate with the applicable regulations, and it has created accountability. However, the output of SIMAK BMN application has not created transparency yet because at the moment the public are still unable to access this information yet.</em></p>

scholarly journals AN EMPIRICAL EXAMINATION OF THE DIVIDEND INFORMATION CONTENTS IN THE BALANCE SHEET: A Signaling Approach*

2013 ◽  
Vol 4 (3) ◽  
pp. 347
Author(s):  
R. Agus Sartono ◽  
Anna Maria Sri Asih
Keyword(s):  
Private Information ◽  
Balance Sheet ◽  
Financial Statements ◽  
Empirical Examination ◽  
Market Reactions ◽  
Dividend Signaling ◽  
Information Contents ◽  
Dividend Announcements ◽  
Information Transmittal

This study examines whether the changes in the financial statements and dividends can together provide a better information transmittal system to deliver missing private information on the firm using Indonesian firms as the sample. In doing so, this study consider three components in evaluating the dividend signaling theory: the expected content favorableness, the sign of dividend change, and the role of dividend signal. Thefinding shows that in Indonesia, the market reactions to the dividend announcements depend on the role of dividend signals, whether it is confirmatory, clarificatory, or unclear. The other finding shows that this market is more concern to the content expected favorableness rather than to the dividend sign.

THE ROLE OF AUDITOR COMPETENCY AND INDEPENDENCY ON AUDIT QUALITY: A CASE STUDY ON CPA FIRM IN JAKARTA

2018 ◽  
Vol 23 (1) ◽  
pp. 41-59 ◽  
Author(s):  
Dian Febriyanto Putra
Keyword(s):  
Audit Quality ◽  
Sampling Technique ◽  
Financial Statements ◽  
Certified Public Accountants ◽  
Collection Method ◽  
The Public ◽  
Independent Variables ◽  
Public Accountants

Public accountants are independent auditors who provide services to the public, especially in the field of audits of financial statements made by their clients. The task of Certified Public Accountants (CPA) is to examine and provide a fairness opinion on the financial statements of a business entity based on the standards set by the Ikatan Akuntan Publik Indonesia (IAI). The population in this study are auditors who work for Certified Public Accountants (CPAs) in Jakarta. Samples are taken using purposive sampling technique as many as 120 auditors. The independent variables in this study are competency and independency, while the dependent variable is audit quality. The data collection method is done using a questionnaire. The conclusion of this study is that auditor competency and independency affect audit quality significantly. Keywords: competency, independency, audit quality

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