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All Journal Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Muliawati .
Fakultas Ekonomi Universitas Katolik Parahyangan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

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ASPEK KEPERILAKUAN DALAM AKUNTANSI KEUANGAN Muliawati .
Bina Ekonomi Vol. 16 No. 2 (2012)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.673 KB) | DOI: 10.26593/be.v16i2.798.%p

Abstract

Financial accounting is conducted by accountant of each operating company. There are many alternative methods and approaches to choose in financial accounting. The final product of financial accounting is financial report. For a listed company in capital market, annual financial report must be audited by independent auditor, in order to give assurance that the company’s financial position and performance is presented fairly. Audit procedures require a lot of auditor’s judgment in all material respects. User of financial report will count on information in the financial report to support their economic decision making. Every decision and judgment made by accountant, auditor, and user of financial report is all about behavioral aspect in financial accounting. This article discusses about the development of behavioral accounting, the correlation between behavioral accounting and financial accounting, and the recent behavioral research in financial accounting.Keywords: Behavioral Accounting, Financial Accounting
PERANAN AKUNTANSI DALAM MEMPERSEMPIT PERBEDAAN ANTARA KELOMPOK KAYA DAN MISKIN AKIBAT GLOBALISASI Muliawati .
Bina Ekonomi Vol. 18 No. 1 (2014)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (70.07 KB) | DOI: 10.26593/be.v18i1.825.%p

Abstract

Globalisation is a process in which national economies become integrated into global economy. Globalisation brings benefits and opportunities such as reducing the unemployment rate and poverty. However there are many critics about globalisation. One of them is that it widen the gap between the haves and the have-nots in a country. High quality of global financial reporting can be achieved through the implementation of IFRS. It helps users (investors and creditors) in making decisions related to the allocation of resources, especially to companies in their country or in other countries. Hopefully, resource allocation in the era of globalisation can be done effectively and efficiently. For many years, in developing countries and poor countries the number of unskilled labor much more than the skilled labor. This led to formation of gap between the haves and the have-nots. Now, companies are expected not only looking for profit, but must pay attention to human resources (people) and environment (planet) as well. Companies should play an active role to improve the quality of human resources. So, the number of unskilled labor will be reduced and skilled labor is increased. Commonly, skilled labor will receive higher benefits (salaries) than the unskilled labor. Therefore, if the number of skilled labor increasing, the gap between the haves and the have-nots will be narrowed.
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