Article Per Year (5 Year)
p-Index From 2020 - 2025
0.562
P-Index
This Author published in this journals
All Journal AFEBI Accounting Review INVOICE : JURNAL ILMU AKUNTANSI
Tahang, Rahmawansyah Andi
Unknown Affiliation
Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Government Internal Control System, Role and Comparison of the Committee of Sponsoring Organization (COSO) Revised Internal Control Framework Tahang, Rahmawansyah Andi; Haliah, Haliah; Nirwana, Nirwana
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10525

Abstract

This study investigates the role of the Government Internal Control System and its points of difference with the revised version of the COSO internal control framework. The Government's Internal Control System is regulated in Government Regulation No. 60 of 2008 concerning the Government's Internal Control System. The Government's Internal Control System aims to provide adequate assurance for the achievement of effectiveness and efficiency in achieving the objectives of implementing State government, reliability of financial reporting, safeguarding State assets, and compliance with laws and regulations. Government Regulation No. 60 of 2008 is an adaptation of the internal control recommended by The Committee of Sponsoring Organizations (COSO) in 1992. In its development, COSO has updated the integrated framework of internal control in 2013. Seventeen principles of internal control were explicitly introduced that should be considered by the government to formulate new regulations related to the Government's Internal Control System. This study highlights the important role of internal control in the management of organizations both in the private sector and in government
The Effect of Silicon Valley Bank's Bankruptcy on The Indonesian Stock Exchange Handayanto, Arga Bhayangkara; Tahang, Rahmawansyah Andi
AFEBI Accounting Review Vol. 8 No. 2 (2023): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The occurrence of bank failures can exert a substantial influence on worldwide stock markets, leading to disturbances within the financial system and influencing the confidence of investors. On March 10, 2023, Silicon Valley Bank (SVB) encountered a notable setback inside the expanding technological sector. In contrast to other scholarly investigations, this study aims to examine the repercussions of the collapse of the SVB on the financial sector in Indonesia by employing an event study methodology. The duration of the window period, sometimes referred to as the event window, is set at 7 days. A time frame of 200 days is employed for the purpose of estimating anticipated returns and deviations from the norm. The parametric t-test, specifically the paired sample test, was employed in our study. The results of our study indicate that the declaration of the Silicon Valley Bank Bankruptcy does not have any discernible impact on the Financial Sector in Indonesia. The aforementioned findings are consistent with the research conducted by Pandey et al. (2023), which suggests that the consequences of Silicon Valley Bank's failure were more significant in developed economies. The consequences of these findings are significant for investors seeking to efficiently manage risk.
Government Internal Control System, Role and Comparison of the Committee of Sponsoring Organization (COSO) Revised Internal Control Framework Tahang, Rahmawansyah Andi; Haliah, Haliah; Nirwana, Nirwana
Invoice : Jurnal Ilmu Akuntansi Vol. 5 No. 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10525

Abstract

This study investigates the role of the Government Internal Control System and its points of difference with the revised version of the COSO internal control framework. The Government's Internal Control System is regulated in Government Regulation No. 60 of 2008 concerning the Government's Internal Control System. The Government's Internal Control System aims to provide adequate assurance for the achievement of effectiveness and efficiency in achieving the objectives of implementing State government, reliability of financial reporting, safeguarding State assets, and compliance with laws and regulations. Government Regulation No. 60 of 2008 is an adaptation of the internal control recommended by The Committee of Sponsoring Organizations (COSO) in 1992. In its development, COSO has updated the integrated framework of internal control in 2013. Seventeen principles of internal control were explicitly introduced that should be considered by the government to formulate new regulations related to the Government's Internal Control System. This study highlights the important role of internal control in the management of organizations both in the private sector and in government
Co-Authors Haliah, Haliah Handayanto, Arga Bhayangkara Nirwana, Nirwana Raden Mohamad Herdian Bhakti