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STRATEGI PENGEMBANGAN SISTEM PENDIDIKAN AKUNTANSI DALAM UPAYA MENANGGAPI PERSAINGAN MASYARAKAT EKONOMI ASEAN DENGAN MENGGUNAKAN ANALISIS SWOT Breliastiti, Ririn; Sambuaga, Elfina Astrella
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 14 No 2 (2017): Jurnal Akuntansi, Auditing dan Keuangan : BALANCE
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Opening opportunities through the ASEAN Community as well as two inseparable sides of the coin, which provides wide job opportunities, as well as higher competition. The accountant is one of the many professions allowed in the MEA. Based on the latest data from the Ministry of Research, Technology and Higher Education, the total Accounting Study Program in Indonesia amounted to 1,322, for all levels (forlap.ristekdikti.go.id/prodi). This is a challenge for the world of education to be able to create graduates who qualified and have international competitiveness. To support this, the world of education should have a committed management and high quality education, thus supporting the atmosphere in the learning process. As part of the realization of ASEAN's vision in 2020, the ASEAN Community (ASEAN Community) is expected to improve the development of human resources through quality education, skills and training (ASEAN Secretariat, 2008). According to Jitpaisanwattana et al. (2015), a combination of key components in management education including curicula, contents, activities, desired workforce qualification, evaluation. Therefore, the urgency of this research is to provide strategies that can be applied in the development of accounting education in facing the ASEAN Economic Community (MEA) based on the components of curicula, contents, activities, and desired workforce qualification, using SWOT analysis. The methods to be conducted in this study include the collection of secondary data and methods of observation of educational institutions, as well as experiments, FGC and interviews with accounting students follow Samsudin et al. (2015). The conclusions that can be drawn from this research are; (2) the existence of a rigid education system becomes the weakness of accounting education institutions in Indonesia, (3) the competence of accounting students in facing the opportunity of free competition it can not be said enough, (4) students are expected to be more independent in addressing personal problems, and seeking accurate information related to the needs of the world of work.

STRATEGI PENGEMBANGAN SISTEM PENDIDIKAN AKUNTANSI DALAM UPAYA MENANGGAPI PERSAINGAN MASYARAKAT EKONOMI ASEAN DENGAN MENGGUNAKAN ANALISIS SWOT Breliastiti, Ririn; Sambuaga, Elfina Astrella
Balance : Jurnal Akuntansi, Auditing dan Keuangan Vol 14, No 2 (2017): Jurnal Akuntansi, Auditing dan Keuangan : BALANCE
Publisher : Balance : Jurnal Akuntansi, Auditing dan Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.942 KB)

Opening opportunities through the ASEAN Community as well as two inseparable sides of the coin, which provides wide job opportunities, as well as higher competition. The accountant is one of the many professions allowed in the MEA. Based on the latest data from the Ministry of Research, Technology and Higher Education, the total Accounting Study Program in Indonesia amounted to 1,322, for all levels (forlap.ristekdikti.go.id/prodi). This is a challenge for the world of education to be able to create graduates who qualified and have international competitiveness. To support this, the world of education should have a committed management and high quality education, thus supporting the atmosphere in the learning process. As part of the realization of ASEAN's vision in 2020, the ASEAN Community (ASEAN Community) is expected to improve the development of human resources through quality education, skills and training (ASEAN Secretariat, 2008). According to Jitpaisanwattana et al. (2015), a combination of key components in management education including curicula, contents, activities, desired workforce qualification, evaluation. Therefore, the urgency of this research is to provide strategies that can be applied in the development of accounting education in facing the ASEAN Economic Community (MEA) based on the components of curicula, contents, activities, and desired workforce qualification, using SWOT analysis. The methods to be conducted in this study include the collection of secondary data and methods of observation of educational institutions, as well as experiments, FGC and interviews with accounting students follow Samsudin et al. (2015). The conclusions that can be drawn from this research are; (2) the existence of a rigid education system becomes the weakness of accounting education institutions in Indonesia, (3) the competence of accounting students in facing the opportunity of free competition it can not be said enough, (4) students are expected to be more independent in addressing personal problems, and seeking accurate information related to the needs of the world of work.Â Keywords: pendidikan akuntansi, masyarakat ekonomi asean, swot analysis

Peran Mekanisme Good Corporate Governance dalam Mencegah Perusahaan Mengalami Financial Distress Jeffry Hanafi; Ririn Breliastiti
JURNAL ONLINE INSAN AKUNTAN Vol 1 No 1 (2016): Jurnal Online Insan Akuntan (Juni 2016)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (141.155 KB)

Abstrak: Penelitian ini bertujuan untuk mengetahui peran dari mekanisme good corporate governance (GCG) dalam upaya mencegah terjadinya financial distress pada perusahaan publik di Indonesia. Populasi adalah perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia tahun 2011 – 2013, dengan sampel sejumlah 20 perusahaan. Teknik analisis data menggunakan teknik analisis regresi logistik. Hasil penelitian menunjukkan bahwa ukuran dewan direksi dan kepemilikan manajerial memiliki pengaruh negatif terhadap terjadinya financial distress, kepemilikan institusional tidak berpengaruh terhadap terjadinya financial distress, sedangkan pengaruh dari proporsi komisaris independen belum dapat ditarik kesimpulan. Berdasarkan hasil penelitian dapat disimpulkan bahwa ukuran dewan direksi dan proporsi kepemilikan manajerial memiliki peran dalam meminimalisasi potensi terjadinya potential distress pada perusahaan manufaktur. Kata kunci: good corporate governance, financial distress, perusahaan manufaktur, 2011-2013 Abstract: This study aims to determine the role of the mechanisms of good corporate governance (GCG) in an effort to prevent financial distress in public companies in Indonesia. The population is a manufacturing company listed on the Indonesia Stock Exchange in 2011 - 2013, with a sample of 20 companies. Data were analyzed using logistic regression analysis techniques. The results showed that the size of the board of directors and managerial ownership has a negative effect on the financial distress, institutional ownership has no effect on the occurrence of financial distress, while the influence of the proportion of independent directors can not be deduced. Based on the results of this study concluded that the size of the board of directors and the proportion of managerial ownership has a role in minimizing the potential for the occurrence of potential distress in manufacturing companies. Keywords: good corporate governance, financial distress, manufacturing company, 2011-2013

Development of mandatory & voluntary instruments of sustainability reporting (SR) according to carrots & sticks 2006 - 2016 Ririn Breliastiti
The Indonesian Accounting Review Vol 10, No 1 (2020): January - June 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.1931

Sustainability Reporting (SR) has become the main report of the world’s leading companies. In 2005, it was found that more than 250 top companies listed on the Fortune 500 had prepared SR separately from the Annual Report in which the number in each country varies. In the developed countries, awareness to compile and issue SR is supported by government regulations so that SR becomes mandatory. Yet, in developing countries, SR is still voluntary because there is still no regulation requiring the companies to compile and issue SR. This research aims to find out the development of the mandatory and voluntary instruments related to SR. It is a literature review done using instruments such as a tabulation containing the development of the mandatory and voluntary instruments (government policy). Enthusiasm for the application of SR and commitment, and efforts to achieve transparency and accountability all have increased. Countries with interest in SR have a significant development: 19 countries in 2006, 32 countries in 2010, 45 countries and regions in 2013, and 71 countries and regions in 2016. Indonesia, especially, has its SR regulations that have grown from 180 in 2013 to 400 in 2016, with government regulations dominating 80% of all regulations. Mandatory instruments dominate more than voluntary instruments. The application of SR 30% is for large companies listed on the stock exchange. SR reporting by public companies has covered all sectors on the stock exchange. All were greatly influenced by the role of the government encouraging the companies to disclose information about sustainability in their annual reports. Social reporting instruments show a faster development than environmental reporting instruments.

STRATEGI PENGEMBANGAN SISTEM PENDIDIKAN AKUNTANSI DALAM UPAYA MENANGGAPI PERSAINGAN MASYARAKAT EKONOMI ASEAN DENGAN MENGGUNAKAN ANALISIS SWOT Ririn Breliastiti; Elfina Astrella Sambuaga
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 14 No 2 (2017): Jurnal Akuntansi, Auditing dan Keuangan : BALANCE
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Opening opportunities through the ASEAN Community as well as two inseparable sides of the coin, which provides wide job opportunities, as well as higher competition. The accountant is one of the many professions allowed in the MEA. Based on the latest data from the Ministry of Research, Technology and Higher Education, the total Accounting Study Program in Indonesia amounted to 1,322, for all levels (forlap.ristekdikti.go.id/prodi). This is a challenge for the world of education to be able to create graduates who qualified and have international competitiveness. To support this, the world of education should have a committed management and high quality education, thus supporting the atmosphere in the learning process. As part of the realization of ASEAN's vision in 2020, the ASEAN Community (ASEAN Community) is expected to improve the development of human resources through quality education, skills and training (ASEAN Secretariat, 2008). According to Jitpaisanwattana et al. (2015), a combination of key components in management education including curicula, contents, activities, desired workforce qualification, evaluation. Therefore, the urgency of this research is to provide strategies that can be applied in the development of accounting education in facing the ASEAN Economic Community (MEA) based on the components of curicula, contents, activities, and desired workforce qualification, using SWOT analysis. The methods to be conducted in this study include the collection of secondary data and methods of observation of educational institutions, as well as experiments, FGC and interviews with accounting students follow Samsudin et al. (2015). The conclusions that can be drawn from this research are; (2) the existence of a rigid education system becomes the weakness of accounting education institutions in Indonesia, (3) the competence of accounting students in facing the opportunity of free competition it can not be said enough, (4) students are expected to be more independent in addressing personal problems, and seeking accurate information related to the needs of the world of work.

EVALUASI PENGUNGKAPAN LAPORAN BERKELANJUTAN (SR) PADA PERUSAHAAN LQ45 PERIODE 2006-2011 Ririn Breliastiti
Jurnal Akuntansi Bisnis Vol 6, No 1 (2013): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Company as an economic entity has many goals such as earn high income and increase the share holder value and business’s sustainability. A company who realize the important of sustainability development will report its performance in sustainability reporting. The research’s objectives are to identify which company has report their CSR program in the annual report, report CRS in sustainability reporting, according to GRI Guidelines and also the application level of the GRI for SR making. Between 2006 and 2011, LQ45 companies which have reported their CSR program were Energi Mega Persada Tbk, Indocement Tunggal Prakarsa Tbk, Indo Tambangraya Megah Tbk, Semen Gresik (Persero) Tbk, Kawasan Industri Jababeka Tbk and Lippo Karawaci Tbk. Aneka Tambang (Persero) Tbk, International Nickel Ind Tbk, Medco Energi International Tbk, Perusahaan Gas Negara (Persero) Tbk, Semen Cibinong Tbk, Tambang Batubara Bukit Asam Tbk, Timah Tbk, United Tractors Tbk and Bakrieland Development Tbk have SR making. SR composition using GRI Guidelines have been conduct by 9 corporates as sample of the research by using GRI standard from GRI to G3 up to GRI-G3.1 aplication. Aplication level in making SR showed various result in 9 corporates, which are A+, A and B. Key Words : Sustainability Report

LAPORAN BERKELANJUTAN PT. ANEKA TAMBANG DAN PT. TELEKOMUNIKASI INDONESIA SEBAGAI BENCHMARKING LAPORAN BERKELANJUTAN (SUSTAINABILITY REPORT) DI INDONESIA Ririn Breliastiti
Jurnal Akuntansi Bisnis Vol 6, No 2 (2013): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Preparation of the Sustainability Report has been a priority for the company. Many companies have realized that running a business, the company can not be separated from its responsibility to the environment and surrounding communities. In 2012 there were two state-owned companies that won the ISRA, namely PT. Aneka Tambang as the Best Sustainability Report Overall and PT. Telekomunikasi Indonesia as the Best Sustainability Report Category Services. The Company is currently not win ISRA, or not preparing SR, can learn and perform benchmarking against the two state-owned companies. PT Aneka Tambang and PT Telekomunikasi Indonesia has developed a comprehensive Sustainability Report includes economic performance, social performance and environmental performance. In the third report of the performance, the two companies presented evidence in the form of a concrete explanation of activities and the amount in figures. In two reports Sustainability Report readers can understand the activities undertaken by both companies and can clearly relate to the company's main strategy. In the Sustainability Report, the two companies have been doing CSR in connection with its business processes. Starting from suppliers, production processes and the provision of services, the customer, to post-sales. Activities carried out in an integrated and comprehensive. Keywords : Sustainabitily Report, CSR, Aneka Tambang, Telekomunikasi

PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN TIPE INDUSTRI TERHADAP CORPORATE INFORMATION TRANSPARENCY ON THE INTERNET (e-CTI) PERUSAHAAN LQ45 Howard Sarmento Giam; Ririn Breliastiti
Jurnal Akuntansi Bisnis Vol 8, No 2 (2015): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Science and technology is growing in line with the development of business and economics. The development of the Internet as a means to disseminate information about the company has created a form of communication between the company and its stakeholders. The company as a provider of financial data will reach a wider user when using the website.The fact that there are not all companies provide a website to inform the company to stakeholders led to the need for this research. The purpose of this study was to obtain empirical evidence about the factors that affect the company's disclosure of information via the Internet (website).Research conducted on 45 companies in the Indonesia Stock Exchange whose shares are listed in the LQ45. Hypothesis testing is done through either partial or simultaneously regression.Results of the study provide empirical evidence that the characteristics of the company consisting of firm size (SIZE), leverage (LEV) and type of industry (IND) simultaneously does not affect the e-CTI. However, for the partial test for this type of industry (IND) proved to yield significant results. That is, for companies that are in LQ45, type of industry influence on Internet-based information disclosure or use of the website. This proves that the company in a particular industry will reveal more information than other types of industries. Keywords: e-CTI, transparency, information.

ANALISIS KINERJA KEUANGAN DAN UKURAN PERUSAHAAN DAN KAITANNYA DENGAN LUAS PENGUNGKAPAN LAPORAN BERKELANJUTAN PADA PERUSAHAAN SEKTOR PERTAMBANGAN INDONESIA PERIODE 2006-2011 Ririn Breliastiti
Jurnal Akuntansi Bisnis Vol 6, No 2 (2013): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The CSR’s (Corporate Social Responsibility) reported by companies in Indonesia have been regulated in the Act. Company's line of business related to natural resources shall submit the implementation of social and environmental responsibility. This study focused on the mining sector and aims to determine the mining company (listed on the Stock Exchange) that have and have not been compiled SR, the connection of financial performance on the disclosure of SR on mining companies listed on the Stock Exchange, and the connection of firm size on SR disclosures on mining companies listed on the Stock Exchange. There are 23 companies that have not been compiled SR. The results of this study found no connection of financial performance on an ongoing sustainability reporting, but there is the influence of firm size on sustainability reporting.Keyword : sustainability report, financial performance, firm size

PENERAPAN GCG DAN DAMPAKNYA PADA CSR (PERUSAHAAN PEMENANG IIGC – ASEAN CG SCORECARD) Ririn Breliastiti; Sucinda Putri; Silwy Valentina
Jurnal Akuntansi Bisnis Vol 13, No 2 (2020): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v13i2.2207

Indonesia is ranked among the lowest in corporate governance in Southeast Asia. The better the application of CG is expected to be the better the company's CSR disclosure. In the digital age, a company's website is one source of information that can be used by companies to report and disclose CSR activities. This study aims to obtain empirical evidence regarding whether the implementation of GCG will impact the company's ability to disclose its CSR activities on the official website. This research is a comparative causal study, which the independent variable (X) is GCG and the dependent variable (Y) is CSR. Information on the company's annual financial statements is obtained from www.idx.co.id, while data on award-winning companies provided by IICG were obtained from SWA Magazine. The results of the study show that GCG has not been proven to have an impact on the disclosure of CSR activities on the website. Indications are that the organs in GCG function more to protect the interests of shareholders. In the realm of CSR, the role of this GCG organ has not been specifically regulated. CSR is an embodiment of GCG principles, namely responsibility and transparency of information. Companies that are committed to carrying out CG properly and consistently should realize these principles in CSR activities and report/ disclose these CSR activities through the official website. Companies that have been awarded as Indonesia Most Trusted Companies should be an example or benchmark for other companies. For this reason, seriousness, seriousness and commitment are needed, especially from the Chief Executive Officer (CEO) in running GCG. Keywords: GCG, CSR, IIGC, website

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