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All Journal Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB)
Sylvia Fettry
Fakultas Ekonomi Universitas Katolik Parahyangan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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MANFAAT KERANGKA KERJA KONSEPTUAL AKUN KEUANGAN BAGI AKUNTAN PUBLIK DALAM MELAKSANAKAN PEKERJAANNYA Michael Iskandar; Sylvia Fettry
Bina Ekonomi Vol. 12 No. 2 (2008)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.69 KB) | DOI: 10.26593/be.v12i2.695.%p

Abstract

The conceptual framework for financial accounting and reporting was developed to achieve standardization in financial accountant practices. This framework consists of three revers, which are (1) objectives of financial reporting, (2) elements of financial statements and quality characteristics of accounting information, and (3) recognition and measurement concepts. In Indonesia, the main work of a public accountant is to do financial audits on business entities, followed by attestation by the public accountant to endorse (or not) the business entities' statements. Analyses done both upon the conceptual framework and the work of a public accountant shows  that the framework  is helpful to the public accountant's work, because (l) the  financial accounting standards used by the public accountant were created based on the conceptual  framework,  and (2) in the case that no standards  or rules have been set,  then  the conceptual  framework  provides guidance  to the public accountant. An example is provided to enhance understanding.
COMPETITIVE ADVANTAGE AND BUSINESS PERFORMANCE: SURVIVING COVID-19 (AN EMPIRICAL STUDY ON PUBLISHING COMPANIES IN WEST JAVA, INDONESIA): (AN EMPIRICAL STUDY ON PUBLISHING COMPANIES IN WEST JAVA, INDONESIA) Judith Gallena Sinaga; Hamfri Djajadikerta; Sylvia Fettry
Jurnal Terapan Ilmu Manajemen dan Bisnis Vol 8 No 2 (2025): JTIMB | Desember 2025
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/refrb124

Abstract

The aim of this study is to examine the factors affecting competitive advantage and its relationship with business performance. This study further aims to address how the publishing companies survive the pandemic Covid-19. Questionnaires were distributed to the 310 employees of publishing association and purposive sampling was employed in determining and selecting the samples (respondents). Data gathered were processed by using PLS-SEM. The results showed that publishing companies survived the crisis irrespective of the limited amount of income generated. For its significance, internal control system is significantly associated with competitive advantage while quality cost is significantly associated with business performance and competitive advantage. On another note, internal control system and competitive advantage are not significantly associated with business performance. The significance posits that quality cost is preferred to maintain for better business performance rather than focusing on internal control system and competitive advantage    
Co-Authors Hamfri Djajadikerta Judith Tagal Gallena Sinaga Michael Iskandar