Proceedings of the Social and Humaniora Research Symposium (SoRes 2018)最新文献_第3页

Fraud Detection (From the public accountant perspective) 舞弊侦查(从公共会计师的角度)

Proceedings of the Social and Humaniora Research Symposium (SoRes 2018) Pub Date : 2019-03-01 DOI: 10.2991/sores-18.2019.73

Devianti Yunita Harahap, Tiya Nurjanah, Pupung Purnamasari

{"title":"Fraud Detection (From the public accountant perspective)","authors":"Devianti Yunita Harahap, Tiya Nurjanah, Pupung Purnamasari","doi":"10.2991/sores-18.2019.73","DOIUrl":"https://doi.org/10.2991/sores-18.2019.73","url":null,"abstract":"Fraud cases and financial statements manipulation have been increasing in the past five years, and surprisingly, even well-known public accounting firms in the world had been involved in several cases. Public were starting to have doubt about the audit quality, whereas the auditor profession’s existence depended on public trust as a stakeholder of the profession. The purpose of this research was to examine the influence of audit experience, the ability to assess fraud risk, and professional skepticism on the success of external auditors in detecting fraud. The independent variables were audit experience, the ability to assess fraud risk, and professional skepticism, and the dependent variable in this research was the success of external auditor to detect fraud. The method used in this research was the analytical descriptive method using the survey approach. The survey has been applied to 92 auditors in Jakarta, Indonesia, as the respondents. Collecting data was conducted by questionnaire and the data was analyzed using path analysis. The results of the research show that audit experience, the ability to assess fraud risk, and professional skepticism significantly, both simultaneously and partially, influence on the success of external auditor to detect fraud. Keywords—fraud detection; audit experience; fraud risk; professional skepticism","PeriodicalId":184791,"journal":{"name":"Proceedings of the Social and Humaniora Research Symposium (SoRes 2018)","volume":"5 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120915627","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: 1

Obligations for Indonesian Banks to Report Its Customers Data to Tax Office Under Automatic Exchange of Information (AEOI) Stipulations 根据自动信息交换(AEOI)规定，印尼银行向税务局报告客户数据的义务

Proceedings of the Social and Humaniora Research Symposium (SoRes 2018) Pub Date : 2019-03-01 DOI: 10.2991/sores-18.2019.135

J. M. A. Krustiyati, Diana Hugeng

{"title":"Obligations for Indonesian Banks to Report Its Customers Data to Tax Office Under Automatic Exchange of Information (AEOI) Stipulations","authors":"J. M. A. Krustiyati, Diana Hugeng","doi":"10.2991/sores-18.2019.135","DOIUrl":"https://doi.org/10.2991/sores-18.2019.135","url":null,"abstract":"This study aims to determine the legal implications after Indonesia signed a Multilateral Agreement between authorized officials (Multilateral Competent Authority Agreement) on the Automatic Exchange of Financial Account Information (AEOI). The agreement requires the government to make regulations that authorize the tax authorities to access financial information where the obligations are contrary to the principles of banking law in Indonesia which are required to maintain the confidentiality of customer data. The method used is normative juridical approach to legislation and conceptual approach. The results of this study reveal that in the application of an exchange access policy for financial information that is contrary to the principles of banking law, the legal principle of lexspecialis derogate legigeneralis is used. The government collaboratively with Indonesian banks and financial institutions must promote these new requirements to the public, especially customers of banks and financial institutions. Keywords—tax amnesty; common reporting standart; automatic exchange of information","PeriodicalId":184791,"journal":{"name":"Proceedings of the Social and Humaniora Research Symposium (SoRes 2018)","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123872431","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

Empowering Women in Politics through Women's Political Organization 通过妇女政治组织赋予妇女政治权力

Proceedings of the Social and Humaniora Research Symposium (SoRes 2018) Pub Date : 2019-03-01 DOI: 10.2991/SORES-18.2019.46

D. L. Chaerowati, Nova Yuliati, M. Rochim

{"title":"Empowering Women in Politics through Women's Political Organization","authors":"D. L. Chaerowati, Nova Yuliati, M. Rochim","doi":"10.2991/SORES-18.2019.46","DOIUrl":"https://doi.org/10.2991/SORES-18.2019.46","url":null,"abstract":"This paper examines the role of women in the political sphere through The Indonesian Political Women's Caucus or KPPI as a woman's organization of political activists who want to ensure that the democratic process in Indonesia will fulfill, protect and guarantee women's rights, including in the political sphere. This study revealed existence of West Java KPPI and political struggle them. The data collection techniques were carried out with in-depth interview and literature study. The result show that the aim of KPPI is to create a democratic and just Indonesia, by strengthening women's political position and role, through the struggle for the fulfillment of women's rights, especially in the political field. KPPI was trying to fight for the rights and aspirations of women through called on the government to pay attention and facilitate the implementation of the policy of 30% representation of women in politics and also encourages political parties to build \"political will\" and alignments with the affirmative movement. The activities of KPPI’s programs are carried out through independent programs and collaborative programs with partners. Therefore, KPPI was carried out in providing awareness and preparing female human resources who until now were marginalized, especially in political","PeriodicalId":184791,"journal":{"name":"Proceedings of the Social and Humaniora Research Symposium (SoRes 2018)","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125159083","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

Pesantren and Contemporary Multicultural Islamic Education: Empowering plurality toward realizing social harmony and peace in Indonesia Pesantren与当代多元文化伊斯兰教育:在印尼实现社会和谐与和平中赋予多元化

Proceedings of the Social and Humaniora Research Symposium (SoRes 2018) Pub Date : 2019-03-01 DOI: 10.2991/SORES-18.2019.127

M. Thoyib

{"title":"Pesantren and Contemporary Multicultural Islamic Education: Empowering plurality toward realizing social harmony and peace in Indonesia","authors":"M. Thoyib","doi":"10.2991/SORES-18.2019.127","DOIUrl":"https://doi.org/10.2991/SORES-18.2019.127","url":null,"abstract":"After the falling of New Order regime, social conflicts, terrorisms and Islamic radicalism, like in the spring emerged in Indonesia until now. Why not, within a period of not more than a decade, successive bombing attacks rocked this pluralist republic. A course such as the I-II bombing of Bali, the bombing of Australian embassy, the I-II bombing of JW Marriot Hotel, the bombing of Hotel Ritz Carlton, \"book bomb\" was addressed to a number of figures, \"a Friday bomb\" in the mosque of Police Headquarters Cirebon, and suicide bombing at Gereja Bethel Injil Sepenuh (GBIS) Kepunton Solo and the last suicide bombing at Mapolres Solo, Central Java. Islamic radicalism is also spreaded everywhere such as attacking on Ahmadiyah congregation in in Pandeglang, Banten and Pesantren suspected as Shiite in Pasuruan and Sampang Madura, East Java. The one solution is through the development of multicultural Islamic educational pattern to produce tolerant, moderate and inclusive the next muslim generations. The research was conducted at Pesantren Ngalah, Pasuruan, East Java, known as multicultural-humanistic pesantren who has two interested sides; (a). Great contribution in multiculturalism issues and (b). National and international cooperation networks in empowering social life and peace where this research is focused on the development of multicultural Islamic education aspects based on five main focuses, namely: (a). The development policy, (b). The material development, (c). The approach of material development, (d). The stages of material development, (e). And the pattern of development model of multicultural Islamic education material for social harmony and peace. Keywords—pesantren; multicultural islamic education; social","PeriodicalId":184791,"journal":{"name":"Proceedings of the Social and Humaniora Research Symposium (SoRes 2018)","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125189630","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: 3

Control of Foreign Labor in Indonesia 印尼对外籍劳工的控制

Proceedings of the Social and Humaniora Research Symposium (SoRes 2018) Pub Date : 2019-03-01 DOI: 10.2991/SORES-18.2019.40

Rini Irianti Sundary, D. Effendy, Ira Irawati

{"title":"Control of Foreign Labor in Indonesia","authors":"Rini Irianti Sundary, D. Effendy, Ira Irawati","doi":"10.2991/SORES-18.2019.40","DOIUrl":"https://doi.org/10.2991/SORES-18.2019.40","url":null,"abstract":"The presence of foreign investment income and capital investment in the country has allowed the inclusion or use of foreign citizen labor entrants. The influx of foreign labor beginning with Indonesia which became part of the community like the WTO (World Trade Organization), the AFTA (ASEAN Free Trade Area) and the APEC (Asia Pacific Economic Cooperation) which gives great opportunities for entry of foreign labor to Indonesia. The purpose of this research is to know the rules governing about controlling the influx of foreign labor in Indonesia and discover the extent to which the control is done by the Government in order to protect the workforce Indonesia itself. This Research used methods used the method of juridical normative approach which is equipped with search data through interviews with stakeholders or experts in the field of employment, officials at the Department of employment, and data have been analyzed with qualitatively analysis. As a summary of this research, Indonesian government has made various regulations in limiting the number of foreign labor and protect labor Indonesia, among others. Restrictions and controls carried out by the Government against foreign labor is an important element to use manpower, good labor foreign and local labor employment, such government control against foreign labor should be reinforced, including by closing certain offices for foreign worker and provide it staffs are specific to Indonesia. Keywords—foreign labour; man power; control","PeriodicalId":184791,"journal":{"name":"Proceedings of the Social and Humaniora Research Symposium (SoRes 2018)","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128134223","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

Marketing Communication in Housewife Entrepreneurship 家庭主妇创业中的营销传播

Proceedings of the Social and Humaniora Research Symposium (SoRes 2018) Pub Date : 2019-03-01 DOI: 10.2991/sores-18.2019.2

Wulan Trigartanti, I. J. Triwardhani

{"title":"Marketing Communication in Housewife Entrepreneurship","authors":"Wulan Trigartanti, I. J. Triwardhani","doi":"10.2991/sores-18.2019.2","DOIUrl":"https://doi.org/10.2991/sores-18.2019.2","url":null,"abstract":"Housewives are currently required to have an entrepreneurial spirit to help improve the household economy while increasing their development of thought and quality of life, not just for themselves but for their families too. Some housewives choose to do home business in the informal sector to have the flexibility of time. This way they can arrange and adjust the working time, in which they can work before or after the household affairs finished. Communication skills can support the success of housewives in running their businesses. This ability can help them establish relationships well so that they can expand product marketing. This paper is based on the research on housewife entrepreneurship and formulating the problem of how marketing communication is carried out in housewives entrepreneurship. The research method used is qualitative with the ethnographic approach of communication. The research subjects are housewives who run home businesses. The result of research explains that marketing communication done by a housewife who runs the home industry business covers 3 points: how to identify the consumer, how to build relationships with consumer, and how the marketing method is conducted. Keywords—marketing communication; entrepreneurship; housewife","PeriodicalId":184791,"journal":{"name":"Proceedings of the Social and Humaniora Research Symposium (SoRes 2018)","volume":"223 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134403133","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

Effective Decision Making Influence on Nurse Performance in Al Islam Hospital Bandung 万隆伊斯兰医院有效决策对护士绩效的影响

Proceedings of the Social and Humaniora Research Symposium (SoRes 2018) Pub Date : 2019-03-01 DOI: 10.2991/sores-18.2019.5

Caecielia Wagiono, Prathama Gilang

{"title":"Effective Decision Making Influence on Nurse Performance in Al Islam Hospital Bandung","authors":"Caecielia Wagiono, Prathama Gilang","doi":"10.2991/sores-18.2019.5","DOIUrl":"https://doi.org/10.2991/sores-18.2019.5","url":null,"abstract":"This study aimed to review the influence of effective decision making on nurse performance in Al Islam Hospital Bandung in 2017.This was a cross sectional quantitative verification analytical case study on a population of 212 nurses working at the Inpatient Unit. Sampling was performed using the proportional stratified random sampling method based on inpatient room and nurse’s period of work with a sample size of 147 nurses. Data were collected by distributing questionnaires to the nurses and head nurses and then analyzed using simple linear regression. Correlation between variables was analyzed using Pearsons Correlation Coefficient, followed by the determination coefficient analysis to explain the size of change in Y variable predicted by a change in X variable. Effective decision making influenced nurse performance quantity, nurse performance quality, and nurse performance quantity and quality by 30.02 %, 45.6 %, and 49.8 %, respectively. Effective decision making gives a positive influence on nurse performance quantitatively and qualitatively. The higher the effective decision making is, the higher the performance of the nurses. Keywords—performance; nurse; effective decision; teamwork","PeriodicalId":184791,"journal":{"name":"Proceedings of the Social and Humaniora Research Symposium (SoRes 2018)","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122721894","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: 1

Cigarette: The GATT non-discrimination clause 卷烟:关贸总协定非歧视条款

Proceedings of the Social and Humaniora Research Symposium (SoRes 2018) Pub Date : 2019-03-01 DOI: 10.2991/sores-18.2019.100

Sugiharto Kurniaputra, Halinda Saraswati, Firman Rosdjadi Joemadi, A. Pratono, Nabbilah Amir

引用次数: 0

The Construction of Terrorism Issue in Indonesian Movie Entitled 3 (Alif Lam Mim) by Anggy Umbara Anggy Umbara印尼电影《阿里夫·兰姆》中恐怖主义问题的建构

Proceedings of the Social and Humaniora Research Symposium (SoRes 2018) Pub Date : 2019-03-01 DOI: 10.2991/sores-18.2019.36

Muh. Bahruddin, Ibnu Hamad

{"title":"The Construction of Terrorism Issue in Indonesian Movie Entitled 3 (Alif Lam Mim) by Anggy Umbara","authors":"Muh. Bahruddin, Ibnu Hamad","doi":"10.2991/sores-18.2019.36","DOIUrl":"https://doi.org/10.2991/sores-18.2019.36","url":null,"abstract":"This study aims to explore Peircean semiotic text analysis with mise en scene concept. Researcher use a counter hegemony approach to see the ideology of filmmaker. For This combination is used to identify terrorism issue constructed by an Indonesian movie entitled 3 (Alif Lam Mim) by film director Anggy Umbara. The film puts the issue of religion against secularism in the midst of high-tech times to construct a major issue of terrorism in Indonesia. 3 (Alif Lam Mim) wants to convey a message to the public that the issue of terrorism was not created by a religious group (Islam) which was considered radical as told by widespread discourses in society. This study applies Peircean semiotic analysis using icons, indices, and symbols. About the unit of analysis, it is based on the concept of mise en scene, that is, through setting, costume and make-up, lighting and motions in frames such as acting and gesture of film players that construct the issue of terrorism. With this method, this study not only looks at the contents of the film but also how the contents of the film are constructed by the filmmaker in the production process. Logical reasoning used by filmmakers shows that constructed stories provide truth about the issue of terrorism created by individuals who want to gain power. Keywords—film; 3 (alif lam mim); semiotics; mise en scene; counter hegemony; terrorism","PeriodicalId":184791,"journal":{"name":"Proceedings of the Social and Humaniora Research Symposium (SoRes 2018)","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129662345","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

The Role of Pusat Kesehatan Masyarakat (Puskesmas) in Early Detection of Violence Against Children puskeshatan Masyarakat (Puskesmas)在早期发现暴力侵害儿童行为中的作用

Proceedings of the Social and Humaniora Research Symposium (SoRes 2018) Pub Date : 2019-03-01 DOI: 10.2991/SORES-18.2019.28

Ni Wayan Ayu Permata Sari

{"title":"The Role of Pusat Kesehatan Masyarakat (Puskesmas) in Early Detection of Violence Against Children","authors":"Ni Wayan Ayu Permata Sari","doi":"10.2991/SORES-18.2019.28","DOIUrl":"https://doi.org/10.2991/SORES-18.2019.28","url":null,"abstract":"Cases of violence against children in Indonesia are increasing year by year. In an effort to fulfill the mandate of Law No. 35 of 2014 concerning Amendments to the Child Protection Act, the Indonesian government has provided health care facilities at the basic level, namely the Pusat Kesehatan Masyarakat (Puskesmas) which plays a role in child protection. Early detection by Puskesmas through their health workers is one of the keys to reducing the incidence of violence against children because health workers are often the first person to deal with victims of violence against children due to their health problems. This study aims to determine the role of Puskesmas in early detection of violence against children. This study uses literature studies on documents that are closely related to the role of the health center, as well as interviews with selected respondents. The results show that the role of the Puskesmas in detecting violence against children early has not fully fulfilled the mandate of Law No. 35 of 2014 concerning Amendments to the Child Protection Act. Keywords—the role of Puskesmas; early detection; violence against children","PeriodicalId":184791,"journal":{"name":"Proceedings of the Social and Humaniora Research Symposium (SoRes 2018)","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131499620","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