scholarly journals ANALISIS PERSEPSI MAHASISWA AKUNTANSI UNIKOM TENTANG MUATAN ETIKA DALAM PENGAJARAN AKUNTANSI KEUANGAN

2021 ◽  
Vol 13 (1) ◽  
pp. 1-7
Author(s):  
Sri Dewi Anggadini
Keyword(s):  
Financial Statements ◽  
Accounting Education ◽  
Financial Accounting ◽  
Learning Plan ◽  
Ethical Implications ◽  
Significant Difference ◽  
The World ◽  
Student Ethics ◽  
The Many ◽  
Almost All

The development of the world of globalization now is this has brought the influence of the great in the Accounting Education System. The many technologies that I have developed today are like Iinternet, Computerized Idan Ise Imangat Ease a student in developing his knowledge. But, the technology that is increasingly growing is called Ibamalah Ibagi Guarantee for the world of education for Iberasil and I Achieve the maximum results. This Is This Is Depends On Idari The consistency of the world of education in Indonesia is Indonesia. In Indonesia, almost all of the lectures in financial accounting have not included explicit issues in the ethical planning of the Semester I Learning Plan (RPS). By Ikarena, I This Research I Conducted Experiments for Imposition obtained evidence that I gave the Ethical Implications that were integrated into the accounting studies of the Financial Space in the Influence of the Perception of Student Ethics. From the results of analyzing the data I have collected through the questionnaire and the results of the I hypothesized test, Imaka can be concluded as the following. There is a Significant Difference between the Students' Perception of Accounting for the ethics of the preparation of financial statements for Indonesian Indonesian Computer University between students of undergraduate and D3 degrees.

Teaching Intermediate Financial Accounting Using a Business Activity Model

2000 ◽  
Vol 15 (4) ◽  
pp. 583-603 ◽  
Author(s):  
Anthony H. Catanach ◽  
David B. Croll ◽  
Robert L. Grinaker
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Accounting Education ◽  
Financial Accounting ◽  
Professional Service ◽  
Business Activity ◽  
Curriculum Revision ◽  
Activity Model ◽  
Technical Competency ◽  
Accounting Courses

This paper describes a creative approach to the instruction of intermediate financial accounting that relies primarily on a business activity model (BAM). Initially funded by an Accounting Education Change Commission (AECC) grant, this curriculum revision is designed to (1) motivate students for their chosen profession, (2) promote their technical competency, and (3) develop in them an expanded set of educational objectives including critical-thinking, communication, and research skills. The BAM emphasizes financial disclosure and technical research as well as those topics commonly found in “traditional” intermediate accounting courses. Working in professional service teams, students mimic the accounting and financial-reporting processes found in the “real world” by conducting analytical reviews, soliciting information from clients, preparing adjusting and correcting entries, and drafting financial statements and notes for a fictitious client company.

scholarly journals Accrual management as an indication of money laundering through legally registered Mafia firms in Italy

2018 ◽  
Vol 31 (1) ◽  
pp. 286-317 ◽  
Author(s):  
Diego Ravenda ◽  
Maika M. Valencia-Silva ◽  
Josep Maria Argiles-Bosch ◽  
Josep Garcia-Blandon
Keyword(s):  
Money Laundering ◽  
Financial Statements ◽  
Financial Accounting ◽  
Multivariate Regression Model ◽  
Content Type ◽  
Discretionary Accrual ◽  
Risk Assessment Models ◽  
Significant Difference ◽  
Accrual Management ◽  
Insight Into

Purpose The purpose of this paper is to investigate how accounting is used to disguise and carry out money laundering activities in specific socio-economic and political contexts and whether discretionary accruals can provide evidence of such illicit practices performed through legally registered Mafia firms (LMFs). Design/methodology/approach The study is based on a sample of 224 Italian firms identified as LMFs, due to having been confiscated by judicial authorities because of their owners being accused of Mafia-type association. Using a multivariate regression model, specifically developed discretionary accrual proxies for LMFs are compared with those of a population of lawful firms (LWFs). Findings The results reveal that in the pre-confiscation years, LMFs manage aggregate, revenue and expense accruals more than LWFs do, in order to smooth earnings and disguise/carry out money laundering. In contrast, in the post-confiscation years, there is no significant difference in the level of accrual management between LMFs and LWFs, as a consequence of the effective intervention of legal administrators. Originality/value This study adopts discretionary revenue and expense accrual proxies that provide additional insight into the simultaneous manipulation of revenues and expenses, linked to money laundering, which may not be fully detected by traditional aggregate accrual models. Furthermore, it suggests that the incentive for LMFs to manage accruals may be fostered by the irrelevance of their financial statements to trades with stakeholders. Finally, this paper may provide regulators with financial accounting signals which could be included in risk assessment models aiming to detect money laundering activities within firms.

scholarly journals 30 Years of Translational Mobility Medicine: November 19th to 21st, 2020 Padua Muscle Days go virtual from Euganean Hills

2020 ◽  
Vol 30 (4) ◽  
Author(s):  
Ugo Carraro
Keyword(s):  
Long Distance ◽  
Translational Mobility ◽  
The World ◽  
The Many ◽  
Almost All

In the autumn of 2019, the 2020 Padua Muscle Days (PMDs) were planned to be held from March 18 to March 21, 2020. The program listed Scientific Sessions to occur over three full days at either Padova University or the Hotel Augustus on Euganei Hills (Padova), Italy. Abruptly, however, in early January the Coronavirus COVID-19 outbreak started in China and changed the world perspectives. In Italy, the epidemia had the first Italian cases and victims in an area south of Milan and in a Village of the Euganei Hills (Vo Euganeo, Padova). Thus, it was a mandatory decision to post-pone the PMDs meeting to 19-21 November, 2020. Luckily, almost all chairs, speakers, and attendees accepted the decision and have assured their presence in late November by long-distance communications. Thus, the Collection of Abstracts were e-published in 30 (1) 2020 Issue of the European Journal of Translational Myology (EJTM) together with the many EJTM Communications submitted by speakers and attendees of the 2020 PMDs Here we add a few new entries and the detailed Program of the 2020 Virtual PMDs to be organized November 19-21, 2020 from the Hotel Petrarca of Euganei Hills (Padova), Italy. The Program of the 2020 Virtual PMDs ends with invitation by Zipora Yablonka-Reuveni and myself to the 2021 (Virtual) Padua Muscle Days, March 25-27, Euganei Hills (Padova), Italy.

scholarly journals ASTROLOGI SEBAGAI ILMU BANTU EPIGRAFI: SEBUAH PEMIKIRAN

2014 ◽  
Vol 34 (1) ◽  
pp. 85-96
Author(s):  
Djulianto Susantio
Keyword(s):  
Human Life ◽  
The West ◽  
Human Aspects ◽  
The World ◽  
History Of ◽  
The Many ◽  
Almost All ◽  
India And China

Of the thousands of inscriptions, both stones and metals, there is only small number known as dated. Other parts are damaged, worn, or missing for various reasons. Generally, inscription contains elements of the date, month, and year in the Saka dates. With a particular method, Saka dates can be converted to AD dates. Even through the knowledge of astronomy, the element of hours can be interpreted. These four elements, namely the date, month, year, and hour are absolutely necessary in the analysis of astrology. Originally astrology is used to predict human life. However, with the development of science, it can also predict the non-human aspects, such as the important events in the history of the world. Through incisive analysis, knowledge of astronomy and astrology is very useful for epigraphy, although the time was far behind. There are several types of astrology it is commonly known, the West Astrology or Greek Astrology and East Astrology of India and China. Actually, almost all major civilizations in the world knew astrology. But among the many traditions, currently only popular Western Astrology, Chinese Astrology, Indian Astrology. Since a few years ago the West began to introduce Archaeology Metaphysics, one of them through the analysis of astrology. 

scholarly journals The Effectiveness of Curcuma Longa Drinking Decreasing the Intensity of Dysmenorrhea

2020 ◽  
Vol 13 (4) ◽  
pp. 2055-2060
Author(s):  
Rahayu Budi Utami ◽  
Dini Firti Damayanti ◽  
Dina Rodiah
Keyword(s):  
Adolescent Girls ◽  
Curcuma Longa ◽  
Research Subjects ◽  
Research Project ◽  
Significant Difference ◽  
Research Designs ◽  
The World ◽  
Post Test ◽  
The Subject ◽  
Almost All

Dysmenorrhea is a disease that is experienced by almost all women in the world. One cause of dysmenorrhea is related to menstruation in the absence of unidentified organic pathologists. The study tested the use of Curcuma longa drinks to reduce the pain of dysmenorrhea by comparing the home industry and researched concoctions. The method uses experiments with pre-test and post-test research designs. Research subjects are youthful women aged 15-18 years and will support this research project. The subject was 32 students who lived in the dormitory in the Pontianak. The results showed a significant difference in the administration of Curcuma longa drinks to the reduction of dysmenorrhea pain in adolescent girls (p ≤ 0.001).

The one and the many: Both/and reasoning and the embracement of pluralism

2018 ◽  
Vol 28 (4) ◽  
pp. 429-450 ◽  
Author(s):  
Nurit S. Novis-Deutsch
Keyword(s):  
Personal Experience ◽  
Basic Structure ◽  
Developmental Trajectory ◽  
Domain Specificity ◽  
Ethical Implications ◽  
The World ◽  
Research Findings ◽  
Difference Factor ◽  
The Many ◽  
The One

This article outlines the basic structure of a Pluralistic Thinking Model (PTM). The model posits the activity of endorsing multiplicity and complexity as an individual difference factor. Pluralistic thinking is neither the reverse of prejudice, nor synonymous with multiculturalism, and deserves a conceptual space of its own. At its foundation lies a style of interpreting the world through a “both/and” lens. The PTM posits five drivers of pluralism: cognitive attributes, motivational factors (emotional and personality traits), a developmental trajectory, personal experience, and socio-cultural surround. Each of these is supported by research findings. While pluralism may lead to a sustainable embracement of diversity, it is challenging to maintain across domains and targets, indicating its domain-specificity. This paper presents two new tools for measuring pluralistic thinking: the Pluralistic Thinking Scale (PTS) and the Magic Wand Survey (MWS). Suggestions are offered for further exploration of the concept and for its social and ethical implications.

We Built Reality

2020 ◽  
Author(s):  
Jason Blakely
Keyword(s):  
Human Life ◽  
Ordinary People ◽  
Donald Trump ◽  
Scientific Authority ◽  
The World ◽  
Interpretive Approach ◽  
Cultural Spaces ◽  
The 2008 Financial Crisis ◽  
The Many ◽  
Almost All

Popular culture is saturated with claims about a science of human life. Demographics are said to predict how we will vote; chemicals in our brains, who we’ll date; game-like scenarios, how we’ll spend our money; and genes, what we will think. This book explores this flood of scientism as it has spread in the last fifty years into almost all facets of daily existence. Readers will discover how popular pseudoscience has radically changed the world we live in, including spheres as different as dating, economics, politics, and artificial intelligence. The abuse of popular scientific authority has had catastrophic consequences, contributing to the 2008 financial crisis, the failure to predict the rise of Donald Trump, increased tensions between poor communities and the police, and the sidelining of nonscientific forms of knowledge and wisdom. But this book also shows a way out of the superstition and ideology of scientism. This book introduces readers to the “hermeneutic” or interpretive approach, which promises to free ordinary people from the tyranny of pseudoscience. An interpretive approach to human life offers a way to become a better reader of both the many claims to science around us and the cultural spaces we inhabit and help create.

scholarly journals ANALISIS MANAJEMEN LABA PADA PERUSAHAAN DI SEKTOR INDUSTRI FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2016

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Irene V. Runturambi ◽  
Winston Pontoh ◽  
Natalia T. Gerungai
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Accounting Standards ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Accounting ◽  
Industry Sector ◽  
Interesting Topic ◽  
Food And Beverages ◽  
Almost All

Earnings management becomes an interesting topic of discussion. One of the thinking that as long as done in accordance with Indonesian Financial Accounting Standards it is difficult to say as earnings management. However, accountants tend to use accounting treatment to meet certain interests. The purpose of this study is to determine whether there is earnings management in companies in the Food and Beverages Industry Sector listed on the Indonesia Stock Exchange. The data used in this study is secondary data derived from the financial statements of companies listed on the Indonesia Stock Exchange in 2015-2016. The results showed that almost all companies that become the object of research to did earnings management, either by lowering or increasing the company's profit.Keywords: Earnings Management

scholarly journals Pengaruh Persepsi, Tingkat Pendidikan, dan Sosialisasi Terhadap Penerapan SAK EMKM Pada UMKM Wilayah Kota Surabaya

2018 ◽  
Vol 12 (2) ◽  
pp. 112-127
Author(s):  
Galuh Artika Febriyanti ◽  
Agung Sri Wardhani
Keyword(s):  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Education Level ◽  
Accounting Education ◽  
Financial Accounting ◽  
Primary Data ◽  
Financial Reports ◽  
Medium Enterprises ◽  
Cash Basis ◽  
Positive Effect

The perpetrators of MSMEs generally do not use the standards applicable in the preparation of financial statements. MSME financial statements often use cash basis taken from daily cash mutation sources. The Indonesian Institute of Accountants seeks to contribute to overcome the constraints of MSMEs in the preparation of financial statements by issuing the Financial Accounting Standards of Micro Small and Medium Enterprises (SAK EMKM) and effective from 1 January 2018. SAK EMKM is simple to be implemented easily by MSMEs. The Financial Statements according to SAK EMKM are prepared on the accrual basis. The research took 50. MSMEs in Surabaya using convenience sampling method.  The data used are primary data obtained through questionnaires. This study aims to finding out the hypothesis that the perception of MSMEs in Surabaya against the application of EMKM IFRS had an effect on the application of EMKM IFRSs, testing the education level hypothesis of MSMEs in Surabaya had an effect on the application of EMKM IFRSs, and tested the hypothesis of SAK EMKM dissemination in Surabaya. application of SAK EMKM.  The results showed that partially the perception of MSMEs entrepreneurs has a positive effect on implementation SAK EMKM while the level of education and sozialization has a negative effect. Keywords: Accounting, Education Level, financial reports, MSME, Perception,  SAK EMKM, Sozialization

scholarly journals STRATEGI PENGEMBANGAN SISTEM PENDIDIKAN AKUNTANSI DALAM UPAYA MENANGGAPI PERSAINGAN MASYARAKAT EKONOMI ASEAN DENGAN MENGGUNAKAN ANALISIS SWOT

2017 ◽  
Vol 14 (2) ◽  
pp. 183-195
Author(s):  
Ririn Breliastiti ◽  
Elfina Astrella Sambuaga
Keyword(s):  
Swot Analysis ◽  
Secondary Data ◽  
Accounting Education ◽  
Quality Education ◽  
Accounting Students ◽  
Accurate Information ◽  
Study Program ◽  
Research Technology ◽  
The World ◽  
The Many

Opening opportunities through the ASEAN Community as well as two inseparable sides of the coin, which provides wide job opportunities, as well as higher competition. The accountant is one of the many professions allowed in the MEA. Based on the latest data from the Ministry of Research, Technology and Higher Education, the total Accounting Study Program in Indonesia amounted to 1,322, for all levels (forlap.ristekdikti.go.id/prodi). This is a challenge for the world of education to be able to create graduates who qualified and have international competitiveness. To support this, the world of education should have a committed management and high quality education, thus supporting the atmosphere in the learning process. As part of the realization of ASEAN's vision in 2020, the ASEAN Community (ASEAN Community) is expected to improve the development of human resources through quality education, skills and training (ASEAN Secretariat, 2008). According to Jitpaisanwattana et al. (2015), a combination of key components in management education including curicula, contents, activities, desired workforce qualification, evaluation. Therefore, the urgency of this research is to provide strategies that can be applied in the development of accounting education in facing the ASEAN Economic Community (MEA) based on the components of curicula, contents, activities, and desired workforce qualification, using SWOT analysis. The methods to be conducted in this study include the collection of secondary data and methods of observation of educational institutions, as well as experiments, FGC and interviews with accounting students follow Samsudin et al. (2015). The conclusions that can be drawn from this research are; (2) the existence of a rigid education system becomes the weakness of accounting education institutions in Indonesia, (3) the competence of accounting students in facing the opportunity of free competition it can not be said enough, (4) students are expected to be more independent in addressing personal problems, and seeking accurate information related to the needs of the world of work.

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