Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)最新文献_第3页

Analysis and Design of Internal Control on Barter Process in News Website Company 新闻网站公司易货过程的内部控制分析与设计

Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018) Pub Date : 2019-10-01 DOI: 10.2991/aprish-18.2019.4

Yovita Ariani, Lutfi Julian

引用次数: 0

Evaluation of Changes in Accounting Standards from SAK ETAP to SAK: Case Study of a Power-Plant Company 从SAK ETAP到SAK会计准则变化的评价——以某电厂为例

Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018) Pub Date : 2019-10-01 DOI: 10.2991/aprish-18.2019.22

Aditia Hariadi Tama, Kurnia Iwansyah Rais

{"title":"Evaluation of Changes in Accounting Standards from SAK ETAP to SAK: Case Study of a Power-Plant Company","authors":"Aditia Hariadi Tama, Kurnia Iwansyah Rais","doi":"10.2991/aprish-18.2019.22","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.22","url":null,"abstract":"This study addresses the implementation of changes in accounting standards from those without public accountability (SAK ETAP) to normal financial accounting standards (SAK). Indonesia has three pillars of accounting standards that can be voluntarily chosen. PT A, the subject of our case study, used SAK ETAP until they sought to get fresh funds through an initial public offering. Under financial services authority rules, PT A’s financial statements required to go public had to be prepared using SAK. This study seeks to discover the differences and impacts arising from moving from SAK ETAP to SAK. The various hypotheses tested in the literature concerning the changes in accounting policies show that changes have been made for income smoothing. The biggest impact seems to entail the restatement of financial statements, consolidation principles, deferred taxes, postemployment benefits, financial instruments, and statements of cash flow. The figures of financial position and profit and loss are adjusted, resulting in increased profits and improved financial ratios. This is contradictory to several hypotheses tested in previous studies stating that changes in accounting policies tended to cause income smoothing. Keywords—changes in accounting standards, retrospective application, consolidated financial statements","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123376940","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Impact of Salespeople's Entrepreneurial Behavior toward Customer Satisfaction, Trust, Commitment, and Loyalty 销售人员创业行为对顾客满意、信任、承诺和忠诚的影响

Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018) Pub Date : 2019-10-01 DOI: 10.2991/aprish-18.2019.28

Rahmah Widyaningrum, R. E. Halim

引用次数: 1

The Effect of Advertising Exposure on Attitude Toward the Advertising and the Brand and Purchase Intention in Instagram Instagram中广告曝光对广告态度、品牌和购买意愿的影响

Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018) Pub Date : 2019-10-01 DOI: 10.2991/aprish-18.2019.24

Paragitha Kusuma Wardhani, M. Alif

{"title":"The Effect of Advertising Exposure on Attitude Toward the Advertising and the Brand and Purchase Intention in Instagram","authors":"Paragitha Kusuma Wardhani, M. Alif","doi":"10.2991/aprish-18.2019.24","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.24","url":null,"abstract":"The steady rise in use of social media for advertising has raised several questions about the important features of advertisement that could attract the customers. The present study investigates the effectiveness of advertising exposure on Instagram, a widely used social media in Indonesia, with regard to the customers’ behavioral attitudes toward the brand and purchase intention. This quantitative research conducted through a survey of over 260 respondents via self-administered structured questionnaires. Data were analyzed using structural equation modeling (SEM) using LISREL. The most powerful influences that exist between variables that measure ad exposure are that of entertainment and informativeness on attitude toward the advertising. In addition, compared to the influence of attitude toward the brand, attitude toward the advertising has a significant effect on purchase intention. This study focuses only on Instagram users and the advertising campaign run in Indonesia. Despite this limitation, the study findings enable marketers to enhance the effectiveness of their advertising campaign to reach the targeted ROI through emotional appeals, creativity, information, entertainment features to increase customer’s positive attitude toward the advertising, the brand, and purchase intention. The study contributes to the literature of marketing communication, specifically in advertising, by enabling researchers to understand the social media advertising effectiveness from emotional appeals, creativity, information, entertainment aspects. Keywords—social media advertising, purchase intention, attitude toward the advertising, attitude toward the brand, advertising effectiveness","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"109 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133496976","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 9

The Impact of Corporate Social Responsibility on Firm Performance: Evidence from Non-financial Sector in ASEAN-5 Countries 2012-2016 企业社会责任对企业绩效的影响:来自东盟五国非金融部门2012-2016年的证据

Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018) Pub Date : 2019-10-01 DOI: 10.2991/aprish-18.2019.34

Weneng Sandewa, R. Baskoro

引用次数: 0

Evaluation of the Effectiveness of Pusat Pembinaan Profesi Keuangan Supervision of Cpas and Public Accounting Firms 彭比南教授对注册会计师和会计师事务所监管的有效性评价

Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018) Pub Date : 2019-10-01 DOI: 10.2991/aprish-18.2019.10

Dewi Hariyani, L. Wondabio

{"title":"Evaluation of the Effectiveness of Pusat Pembinaan Profesi Keuangan Supervision of Cpas and Public Accounting Firms","authors":"Dewi Hariyani, L. Wondabio","doi":"10.2991/aprish-18.2019.10","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.10","url":null,"abstract":"This research aims to evaluate the effectiveness of the supervision performed by Pusat Pembinaan Profesi Keuangan (PPPK) over certified public accountants (CPAs) and public accounting firms (firms) in order to determine whether PPPK’s supervision guidelines is sufficient compared with guidelines developed by Public Company Accounting Oversight Board (PCAOB) and Accounting and Corporate Regulatory Authority (ACRA). This research is motivated by reports on CPA misconduct regarding incomplete independent auditor’s reports where working papers are not provided as well as increased incidences of CPA and firm disobedience regarding regulations, legislation, and professional standards, even though they are supervised by PPPK, who acts as CPA regulator. A qualitative descriptive method is implemented through document observation, interviews, and a literature review. In general, the PPPK’s supervision over CPAs and firms can be considered effective. However, this supervision still requires improvement and implementation of inspection guidelines, including consideration of CPAs’ and firms’ risk analysis through inspection results and improvement of action plan implementation for follow-up and monitoring. The PPPK’s inspection guidelines are sufficient when compared with those of PCAOB and ACRA. This research also finds that a lack of inspection personnel leads to overload in the inspection of CPAs and firms. Keywords—effectiveness; inspection; Pusat Pembinaan Profesi Keuangan","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131864577","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Implementation of Fraud Risk Assessment on Domestic Revenue Cycle of PT X (Case Study of Tiles Company) PT X国内收入周期欺诈风险评估的实施(以瓷砖公司为例)

Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018) Pub Date : 2019-10-01 DOI: 10.2991/aprish-18.2019.3

Daisy Wijaya Kusuma, Lufti Julian

{"title":"Implementation of Fraud Risk Assessment on Domestic Revenue Cycle of PT X (Case Study of Tiles Company)","authors":"Daisy Wijaya Kusuma, Lufti Julian","doi":"10.2991/aprish-18.2019.3","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.3","url":null,"abstract":"This study discusses design and implementation process of fraud risk assessment on domestic revenue cycle of PT X, applying COSO framework; Fraud Risk Management Guide 2017. This study uses qualitative approach with case study method. Interview, observation, survey, and documentation are used to collect the data. Content analysis method is used to analyze primary and secondary data. This study observes PT X as single unit analysis. PT X is a leading tiles company which has been operating for 28 years in Indonesia. In 2017 PT X just began a whistleblowing mechanism and in last six months the reports were related to fraud in goods delivery process. The purposes of this study are to implement fraud risk assessment on domestic revenue cycle, to design anti-fraud strategies for management of PT X, and to create audit program to test effectiveness of control related to the identified fraud risks. The main risky area on domestic revenue cycle of PT X are Sales Administration, Warehouse, and Finance Accounts Receivable. The identified risks on domestic revenue cycle are mostly corruption and assets misappropriation. Most identified risks fell on high risk area.","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126588339","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Understanding The Influence of Brand Jealousy, Brand Love and Materialism Towards Willingness to Pay Premium: Study On Coach's Handbag 了解品牌嫉妒、品牌喜爱和物质主义对付费意愿的影响——以Coach手袋为例

Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018) Pub Date : 2019-10-01 DOI: 10.2991/aprish-18.2019.37

Ilma Wulansari Hasdiansa, T. Balqiah

引用次数: 1

Analysis and Design of Electronic Audit Paperwork: Documentation from an Internal Audit Unit (Case Study: University of X) 电子审计文书的分析与设计:来自内部审计单位的文件(案例研究:X大学)

Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018) Pub Date : 1900-01-01 DOI: 10.2991/aprish-18.2019.8

Renaldi Purnayudha, Machmudin Eka Prasetya

{"title":"Analysis and Design of Electronic Audit Paperwork: Documentation from an Internal Audit Unit (Case Study: University of X)","authors":"Renaldi Purnayudha, Machmudin Eka Prasetya","doi":"10.2991/aprish-18.2019.8","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.8","url":null,"abstract":"This study analyzes the information systems needs of the Internal Audit unit at the University of X for documenting audit paperwork and designing electronic audit paperwork documentation to be integrated into one database application. This electronic paperwork is to be designed using the Framework for the Application of System Thinking model. Documentation of audit paperwork is undertaken to collect documents during auditing that originate from any source and with any relation to the scope of the audit. Auditing work begins from with the planning, preliminary survey, evaluation of management control, substantive testing, reporting, and follow up of the audit results. The research method used is the qualitative method, with a single case study approach. Data were collected through observation, interviews, and examination of documents. The results of this study will help SPI units document their audit paperwork electronically and in an integrated way such that audit paperwork is complete and integrated. Keywords—information system, Framework for the Application of System Thinking, FAST, electronic audit paperwork, internal control unit","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128046266","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Effect of Budget Discretion on Corruption Level and Public Accountability: Evidence from Local Indonesian Government 预算自由裁量权对腐败程度和公共问责的影响:来自印尼地方政府的证据

Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018) Pub Date : 1900-01-01 DOI: 10.2991/aprish-18.2019.26

Annisa Febrian, Hilda Rossieta

{"title":"Effect of Budget Discretion on Corruption Level and Public Accountability: Evidence from Local Indonesian Government","authors":"Annisa Febrian, Hilda Rossieta","doi":"10.2991/aprish-18.2019.26","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.26","url":null,"abstract":"This research investigates whether the level of corruption and public accountability of local government budgets differ between discretionary and non-discretionary types. This quantitative research uses secondary data of criminal law from the Attorney General. Accordingly, corruption cases related to misappropriation of budgets from Year 2010–2016 are used as the research sample. The results show that corruption cases of misappropriation in discretionary and non-discretionary budgets are indifferent. This indicates that the level of financial loss of the State is not associated with the type of budget. However, further tests show that there are differences in financial losses between high and low discretionary budgets. This means that, the higher the level of budget discretion, the bigger the opportunities of corruption. This research finds contrasting findings with regards to the accountability level, revealing differences between discretionary and non-discretionary budget cases. Keywords—corruption, discretionary budget, nondiscretionary budget, grant and social assistance budget, procurement budget","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129451632","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2