Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Bisnis
Rina Asmara
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PERGERSERAN PARADIGMA PENGUNGKAPAN PERUSAHAAN Rina Asmara
Jurnal Akuntansi Bisnis Vol 1, No 1 (2008): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (172.887 KB) | DOI: 10.30813/jab.v1i1.367

Abstract

ABSTRAK: The demand of corporate governance consistently and comprehensively increasing, since it is believed that corporate governance implementation will increase the company’s performance and country’s economic condition as a whole. Then corporate governance has a wider and rigorous agenda in the future. What are they? Corporate governance implementation must be able to make every company not only focus on their economic performance, but also including the social, ethical and environment (SEE) issues, and this ‘sustainability reporting’ paradigm must be responded by the company’s management. Every company must disclose not only their financial aspect but also the social and environment aspect within the company. Moreover, the sustainability reporting will become an alternative for the company to show their transparency and accountability toward their stake holders. Key Word : Pergeseran Paradigma,  Pengungkapan (disclosure), Corporate                         Governance, Sustainability Reporting.
PENGARUH TEKNOLOGI INFORMASI TERHADAP PERKEMBANGAN PROFESI AKUNTANSI DI INDONESIA Rina Asmara
Jurnal Akuntansi Bisnis Vol 2, No 1 (2009): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (166.09 KB) | DOI: 10.30813/jab.v2i1.384

Abstract

Numerous events have influenced the dynamics of accounting profession in the world, including in Indonesia. The emergence and development of accounting profession is caused by events such as the exposure of accounting scandal on large companies all over the world (WorldCom, Xerox, Tyco, etc.), and the fall of internationally certified public accountant office, Arthur Andersen, which has triggered the regulation of Sarbanes-Oxley Act of 2002 in the United States. Moreover, it has been noted that numerous governmental organizations are not quite ready to manage recent public finance. In addition, many governmental apparatus do not have proper accounting background to conduct the operation. More people feel the need for information as one of the principle commodity. For that matter, people start to look for and create systems and tools to communicate, such as drawing simple pictures in a cave, painting, using hand signals, smoke signals, voice signals, letters, words, sentences and recently, by using telephone and internet. The tools and systems created is later known as Information Technology, or commonly abbreviated into IT.Keyword : Teknologi Informasi, Profesi Akuntansi
Co-Authors