scholarly journals The Future of The Profession of Accountant Sharia Enter MEA In 2017

2017 ◽  
pp. 31
Author(s):  
Agus Arwani
Keyword(s):  
Social Responsibility ◽  
Agency Theory ◽  
Conflict Of Interest ◽  
Science And Technology ◽  
Accounting Standards ◽  
Financial Statements ◽  
The Other ◽  
The Future ◽  
The Right ◽  
The Impact

Accountants are the actors who contribute to the establishment and implementation of accounting as a structure. On the other hand the consequences of the application of modern accounting shows the impact of a less than satisfactory. Facts show the number of accounting manipulation scandal that hit the company's financial statements and the low awareness of their social responsibility and the environment implies that very large changes in accounting principals. Accounting reality is part of how accountants take on the role. Deviations reality always brings accountants as party central is how actors and structures form mutually met. Habitus actor '' greedy '' met with accounting (capitalism) as a structure that legitimize it. In reality accountant (agent) looks so lost in the shackles of capitalism, so the agency theory in the form of a conflict of interest, it seems to shift the basis of mutual symbiosis between the interests of management and accountants. Accountants must be returned khittah her as a sovereign profession, he is an ideologue as Rausyan Fikr. All forms of deep-an accountant in worship, glorify the '' number '' in the sense of making all tasks as tasks (treatises) '' prophetic '' to map the right stakeholders fairly and correctly. This can only take place within the frame sovereign  and raise awareness of the Godhead (fervently) to put God at the summit toward accountability. Readiness accountant sharia in entering the MEA in 2017 with preparing the capabilities and expertise of sharia-based accounting standards IFRS, Accounting Sharia must understand the risks of sharia, sharia accounting should be standardized SDI International, science and technology capabilities accountant sharia be reliable.

scholarly journals Profesi Akuntan Syariah Indonesia Memasuki Masyarakat Ekonomi Asean (MEA)

2016 ◽  
Vol 7 (1) ◽  
pp. 163
Author(s):  
Agus Arwani
Keyword(s):  
Social Responsibility ◽  
Agency Theory ◽  
Conflict Of Interest ◽  
Science And Technology ◽  
Accounting Standards ◽  
Financial Statements ◽  
The Other ◽  
Other Hand ◽  
The Right ◽  
The Impact

Accountants are the actors who contribute to the establishment andimplementation of accounting as a structure. On the other hand theconsequences of the application of modern accounting shows the impact ofa less than satisfactory. Facts show the number of accounting manipulationscandal that hit the company’s financial statements and the low awarenessof their social responsibility and the environment implies that very largechanges in accounting principals. Accounting reality is part of how accountants take on the role. Deviations reality always brings accountants as party central is how actors and structures form mutually met. Habitus actor ‘’ greedy ‘’ met with accounting (capitalism) as a structure that legitimize it. In reality accountant (agent) looks so lost in the shackles of capitalism, so the agency theory in the form of a conflict of interest, it seems to shift the basis of mutual symbiosis between the interests of management and accountants. Accountants must be returned khittah her as a sovereign profession, he is an ideologue as Rausyan Fikr. All forms of deep-an accountant in worship, glorify the ‘’ number ‘’ in the sense of making all tasks as tasks (treatises) ‘’ prophetic ‘’ to map the right stakeholders fairly and correctly. This can only take place within the awareness frame of the Godhead (fervently) to put God at the summit toward accountability. Readiness accountant sharia in entering the MEA in 2016 with preparing the capabilities and expertise of sharia-based accounting standards IFRS, Accounting Sharia must understand the risks of sharia, sharia accountingshould be standardized SDI International, science and technology capabilitiesaccountant sharia be reliable

scholarly journals Corporate social responsibility in unionised network industries

2021 ◽  
Author(s):  
Luciano Fanti ◽  
Domenico Buccella
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Conflict Of Interest ◽  
Union Wage ◽  
The Other ◽  
Network Industries ◽  
Wage Setting ◽  
The One ◽  
Corporate Social ◽  
The Impact

AbstractIn a duopoly network industry with decentralised union wage setting, this paper studies the impact of the firms’ engagement in consumer-friendly corporate social responsibility (CSR) on profitability and welfare. It is shown that, regardless of whether the wage setting occurs prior to or after the choice of the CSR levels, being a CSR-type firm rather than a simple profit-maximiser can lead to larger profits and thus higher welfare for their owners/stakeholders. However, the welfare analysis reveals that there is always conflict of interest between the firms’ owners on the one side and consumers, unions, and society on the other side, with respect for the timing of the decision about CSR relative to that of the wage setting.

scholarly journals Reporting of right-to-use according to International Accounting standards Principles

2010 ◽  
Vol 58 (6) ◽  
pp. 523-532 ◽  
Author(s):  
Patrik Svoboda
Keyword(s):  
Public Interest ◽  
Accounting Standards ◽  
Financial Statements ◽  
International Accounting Standards ◽  
Financial Position ◽  
Fixed Part ◽  
The Subject ◽  
The Right ◽  
Lease Contracts ◽  
The Impact

The problem of whether and how to report in financial statements the right to use property and the obligation to pay rent or return the used property to the lessor after leasing is a fairly complex area in which it is difficult to find a generally acceptable accounting treatment. Especially for entities that are the subject of public interest, it is being demanded that in view of space comparability operative leasing should be reported on the side of lessee in the statement on financial position, both on the liabilities side, as well as on the assets side. Some possible approaches to reporting these facts are analyzed in this paper. At first the attention was paid to the simple operational lease contracts with a fixed term lease – there were compared the impacts of this way of reporting with the impact of existing accounting solutions. Moreover, the attention was also paid to the complicated lease contracts, such contracts with an option to extend contract or leasing contracts in which rents are divided into a fixed part and a part constructed variable. There were evaluated the effects of different views on the reporting of these contracts, in particular the views of the IASB and the FASB. Many preparers of accounts, however, justifiably concerned that this solution is quite complicated and the entity would be unduly burdensome due to the benefits achieved. This problem could be even more pronounced for smaller entities for potential adjustments to standards for SMEs. Such entities are often against mere change over to the principle based on the transfer of risk and commissions connected with leasing.

scholarly journals The impact of accounting standards developments and financial reporting complexities on the audit committee

2009 ◽  
Vol 3 (2) ◽  
pp. 115-132
Author(s):  
Ben Marx ◽  
Erica Du Toit
Keyword(s):  
South Africa ◽  
Financial Reporting ◽  
Audit Committee ◽  
Accounting Standards ◽  
Financial Statements ◽  
Independent Directors ◽  
Reporting Process ◽  
Financial Expert ◽  
The Right ◽  
The Impact

The developments in accounting standards and the increased complexity of financial reporting present many challenges and difficulties to the preparers of financial statements and the audit committee as overseers of the financial reporting process. Accordingly, the audit committee should consist of independent directors with the right experience and expertise and, given the complexity of today’s financial statements, it is essential that they should also be financially literate, with at least one member being a financial expert. This article discusses the impact of the development and increased technical nature of accounting standards on the constitution and workings of the audit committee. Empirical evidence is also provided that the average audit committee at the largest listed companies in South Africa consists of members who can be considered as financially literate, with at least one member being a financial expert, and that they are compensated for this expertise.

JUAL BELI TANAH YANG DILAKUKAN TANPA AKTA PPAT

2018 ◽  
Vol 4 (1) ◽  
pp. 89-107
Author(s):  
Cheri Bayuni Budjang
Keyword(s):  
Everyday Life ◽  
Government Regulation ◽  
Land Rights ◽  
The Other ◽  
Legal Certainty ◽  
Land Registration ◽  
The Future ◽  
The Right ◽  
Laws And Regulations

Buying and selling is a way to transfer land rights according to the provisions in Article 37 paragraph (1) of Government Regulation Number 24 of 1997 concerning Land Registration which must include the deed of the Land Deed Making Official to register the right of land rights (behind the name) to the Land Office to create legal certainty and minimize the risks that occur in the future. However, in everyday life there is still a lot of buying and selling land that is not based on the laws and regulations that apply, namely only by using receipts and trust in each other. This is certainly very detrimental to both parties in the transfer of rights (behind the name), especially if the other party is not known to exist like the Case in Decision Number 42 / Pdt.G / 2010 / PN.Mtp

THE ADJUDICATION OF HOMICIDE IN COLONIAL GHANA: THE IMPACT OF THE KNOWLES MURDER CASE

2011 ◽  
Vol 52 (1) ◽  
pp. 85-104 ◽  
Author(s):  
ROGER GOCKING
Keyword(s):  
Criminal Justice ◽  
Gold Coast ◽  
The Other ◽  
Government Official ◽  
Jury Trial ◽  
Legal Counsel ◽  
Capital Crimes ◽  
The Right ◽  
Colonial Government ◽  
The Impact

ABSTRACTIn keeping with the law in place in the Colony of Ashanti in 1928, Dr Benjamin Knowles was tried and convicted for the murder of his wife without the benefit of a jury trial or the assistance of legal counsel. His trial and sentencing to death created outrage in both colonial Ghana and the metropole, and placed a spotlight on the adjudication of capital crimes in the colony. Inevitably, there were calls for reform of a system that could condemn an English government official to death without the benefit of the right to trial by a jury of his peers and counsel of his choice. Shortly after the Knowles trial, the colonial government did open up Ashanti to lawyers, and introduced other changes in the administration of criminal justice, but continued to refuse the introduction of jury trial. Nevertheless, the lasting impact of the Knowles trial was to make criminal adjudication in Ashanti, if anything, more lenient than the other area of colonial Ghana, the Gold Coast Colony.

scholarly journals A literature review on the impact of IAS/IFRS and regulations on quality of financial reporting

2016 ◽  
Vol 6 (4) ◽  
pp. 102-114 ◽  
Author(s):  
Newman Wadesango ◽  
Edmore Tasa ◽  
Khazamula Milondzo ◽  
Ongayi Vongai Wadesango
Keyword(s):  
Financial Reporting ◽  
Accounting Standards ◽  
Reporting Quality ◽  
Financial Statements ◽  
Conclusive Evidence ◽  
Financial Reporting Quality ◽  
International Accounting Standards ◽  
Ifrs Adoption ◽  
The Impact

The International Accounting Standards Board (IASB) in its objectives and preamble, presume that IFRS adoption and perceived compliance to regulatory framework is associated with increased financial reporting quality. Based on these assumptions, this desktop study reviewed several documents to determine whether the IFRS adoption has led to increased financial reporting quality in Zimbabwe. The researchers reviewed literature on how the IAS/IFRS and regulations affect the financial reporting quality of listed companies. The factors around IFRS adoption were identified (mandatory, voluntary and convergence) and discussed in relation to the financial reporting quality. Evidence from previous studies conducted in line with this same issue shows that there is no conclusive evidence on how IFRS and regulations affect the financial reporting quality. Issues to be addressed in further studies include the importance of financial statements prepared under IFRS framework and the importance of compliance with accounting and auditing requirements.

scholarly journals Analysis of Mass Medias Effect on Formation Youths Mindset in the Media Landscape

2019 ◽  
Vol 8 (4) ◽  
pp. 763-773
Author(s):  
Svetlana Koryagina ◽  
Irina Kravchenko
Keyword(s):  
Information And Communication Technologies ◽  
The State ◽  
The Other ◽  
Young Generation ◽  
Government Control ◽  
Role Of The State ◽  
Youth Media ◽  
The Media ◽  
The Right ◽  
The Impact

The article describes the impact of the Mass Media on the formation of the worldview of the young. This impact may be positive or negative. On the one hand, the media educate young people and enhance their participation in public life. On the other hand, they may mislead or promote false values, and manipulate the young generation’s consciousness. What helps people not to get involved into the tried-and-true crowd manipulation scheme in the media landscape is critical thinking, whose lack results in inability to choose the right guidelines in the flow of false information provided by various Media. The authors emphasize the role of the state, which, regarding the needs of the society, should enculturate the young generation, as well as exercise tight control over communication in the global web and publications in the Internet Media and social networks. One of the directions of the state’s policy is expanding the geography of information and communication technologies, and the other is ensuring information security of the young in general and adolescents in particular. To provide this, the state develops organizational and legal mechanisms aimed at protecting children from harmful information in the web, and requirements for the content, its expert evidence and government control. The article demonstrates the results of a study carried out by the authors to assess the current youth Media and their influence on criminality. The key criterion for selecting participants of the focus group was young age, since the young are the most active and the least protected players in the media landscape. The sampling was made by random choice in order to ensure equal opportunities for participation in the study.

scholarly journals ANALISIS PENGAKUAN PENDAPATAN BUNGA ATAS PEMBERIAN KREDIT MODAL KERJA PADA PT. BANK PERKREDITAN RAKYAT PRISMADANA

2015 ◽  
Vol 10 (4) ◽  
Author(s):  
Timothy Ray Korah ◽  
David Paul Elia Saerang ◽  
Heince Wokas
Keyword(s):  
Descriptive Analysis ◽  
Accounting Standards ◽  
Bank Lending ◽  
Financial Statements ◽  
Analysis Method ◽  
The Real ◽  
Financial Position ◽  
Interest Income ◽  
The Right ◽  
Cash Basis

The largest bank revenue is interest income from credit. In general, bank lending business and one of the most interest product.Therefore the recognition and measurement of the right to credit interest income must be relevant, accurate, and accounted for, so the financial statements truly on the real financial position. The research aims to determine how the accounting treatment of the recognition of interest income on PT.BPR PRISMA DANA is already in appropriate with the applicable accounting standards, The method used in this research is descriptive analysis method. The results of research conducted in PT.BPR PRISMA DANA, showed recognition of loan interest income using the accrual basis or more leads to the realization of the concept.Except for interest income on loans classified as problematic (nonperforming) is recognized when it is received (cash basis). Interest income using the effective interest annuity system is calculated based on the remaining principal.

scholarly journals The adoption of IFRS in publicly listed enterprises of high and medium capitalization and the impact of the size of the audit firm in Greece

2014 ◽  
Vol 11 (4) ◽  
pp. 707-716 ◽  
Author(s):  
Michail Pazarskis ◽  
Andreas Koutoupis ◽  
George Drogalas ◽  
Konstantinos Tsakiris
Keyword(s):  
Stock Exchange ◽  
Accounting Standards ◽  
Financial Statements ◽  
International Accounting Standards ◽  
Audit Firm ◽  
The Past ◽  
Big 4 ◽  
The Difference ◽  
Athens Stock Exchange ◽  
The Impact

In 2002, developments in the global markets during the past decades have highlighted the need for common accounting standards among companies all around the world so as the financial statements to be comparable. From 2005 onwards the Greek Companies listed on the Athens Exchange was an accounting “revolution” of the 21st century, given the difference in philosophy between the Greek GAAP and the International Accounting Standards-IAS (next, IFRS). This study evaluates the implementation of IFRS on the financial statements of Greek publicly listed companies of high and medium capitalization, which are companies that are included in the FTSE 20 and FTSE 40 indexes of the Athens Stock Exchange-ASE, respectively. Also, for those firms we examined the effect of the size of the audit firm. The research was conducted based on the analysis of thirteen ratios. According to our analysis only few of the ratios have changed significantly. Finally, regarding the impact of the size of the audit firm the results reveal controversy with the present bibliography concerning “Big 4” in comparison with “non-Big 4” firms in Greece

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