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All Journal Emerging Markets : Business and Management Studies Journal
Suardi, Imelda
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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PROCEDURE EVALUATION AT NATIONAL CARGO COMPANY Suardi, Imelda
Emerging Markets : Business and Management Studies Journal Vol 2 No 1 (2014)
Publisher : Academic Research Centre Services

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33555/ijembm.v2i1.28

Abstract

PROCEDURE EVALUATION AT NATIONAL CARGO COMPANY
CONTROL AND ACCOUNTING INFORMATION SYSTEM USING COSO ERM IN PT. EMII Syahputra, Faiz; Suardi, Imelda
Emerging Markets : Business and Management Studies Journal Vol 5 No 1 (2017)
Publisher : Academic Research Centre Services

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (908.072 KB) | DOI: 10.33555/ijembm.v5i1.55

Abstract

The use of accounting information system effects the implementation of internal control. COSO ERM method is now the most widely accepted internal control framework in the world and used as the basis for this research. The case study was conducted in a medical equipment distributor that has implemented accounting information system for their financial reporting. The focus is on its process, threats, and controls using interview and questionnaire to the employess. This research proposed new procedures for both revenue and expenditure cycles and suggested activites for better internal control. The result showed that the company has implemented good internal control in almost all COSO ERM measurement, except for information and communication aspect.
E-Government, Governance and Corruption in Asian countries Suardi, Imelda
Emerging Markets : Business and Management Studies Journal Vol. 8 No. 2 (2021)
Publisher : Directorate of Academic Research and Community Services

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33555/embm.v8i2.180

Abstract

In developing countries, the implementation of e-government is at greater risk of failure when the corruption is still high. This paper examines the effect of e-government on the level of corruption in 47 developing countries in Asia using E-Government Development Index which is divided into components of online service, human capital, telecommunication infrastructure and e-participation. This paper also places the role of governance in government to moderate the relationship between e-government and perceptions of corruption. The result shows that implementation of e-government and governance has increased the perception of corruption with telecommunications infrastructure has the most significant effect.
Co-Authors Syahputra, Faiz