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All Journal Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Herbert, Go George
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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EDUCATION AND SOCIALIZATION OF PSAK 72 AND ITS AUDIT PROCEDURE IMPLICATIONS THROUGH FREE NATIONAL WEBINAR Magdalena, Renna; Sihombing, Tanggor; Karyawati, Golrida; Risty, Illyona; Herbert, Go George; Tjahjono, Josephine Kurniawati
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Auditing is essential in ensuring the appropriateness of financial reports, the accuracy of company operations, and compliance with applicable regulations. One of the regulations governing audit procedures is PSAK 72, which establishes the essential steps in recognizing revenue from contracts with customers. Even though it has been published since 2017, implementation of PSAK 72 is mandatory starting in 2020. To help understand the implications and application of PSAK 72, a webinar entitled "PSAK 72 and the Implications of Audit Procedures" was held by the PKM Team. This Webinar will present expert speakers in this field to provide an in-depth understanding of audit procedures related to PSAK 72.This Webinar aims to help accounting professionals and auditors develop their knowledge and skills in facing fast and dynamic changes in the business environment. In this way, risks related to compliance can be reduced, and audit quality can be improved, thereby increasing stakeholder confidence in the reported financial information.Participation in the Webinar reflected high enthusiasm, with the number of participants increasing as the session progressed. The evaluation was conducted through an online survey, which showed that participants agreed that this Webinar provided significant benefits for their future. Furthermore, the survey results show that the objectives of this Webinar were well achieved, as reflected by the high level of agreement in the questionnaire. Thus, this Webinar provides an in-depth understanding of PSAK 72 and its audit procedures and meets participants' needs to increase professionalism and quality in accounting and audit practices amidst continuously developing business dynamics.
IMPROVING CAROLUS SURABAYA HIGH SCHOOL STUDENTS' UNDERSTANDING OF THE ACCOUNTANT PROFESSION USING GAMIFICATION TEACHING METHODS Magdalena, Renna; Risty, Ilyona; Herbert, Go George; Tjahjono, Josephine Kurniawati; Evangeline, Angela; Mandy, Mandy
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

Lecturers and students from the Faculty of Economics and Business, Pelita Harapan University, carried out this service activity. Sharing knowledge and learning from each other has become the responsibility of people fortunate enough to receive higher education. Understanding the role of an accountant is very important for students who will later study at a university. This service is carried out using the concept of gamification. Gamification in learning is an approach that combines game elements into the learning context to increase student engagement, motivation, and understanding. This approach uses rewards, achievements, competitions, and challenges to spark interest and drive for learning. By implementing gamification in learning, high school students will understand the material better.
EDUCATION AND SOCIALIZATION OF PSAK 72 AND ITS AUDIT PROCEDURE IMPLICATIONS THROUGH FREE NATIONAL WEBINAR Magdalena, Renna; Sihombing, Tanggor; Karyawati, Golrida; Risty, Illyona; Herbert, Go George; Tjahjono, Josephine Kurniawati
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

Auditing is essential in ensuring the appropriateness of financial reports, the accuracy of company operations, and compliance with applicable regulations. One of the regulations governing audit procedures is PSAK 72, which establishes the essential steps in recognizing revenue from contracts with customers. Even though it has been published since 2017, implementation of PSAK 72 is mandatory starting in 2020. To help understand the implications and application of PSAK 72, a webinar entitled "PSAK 72 and the Implications of Audit Procedures" was held by the PKM Team. This Webinar will present expert speakers in this field to provide an in-depth understanding of audit procedures related to PSAK 72.This Webinar aims to help accounting professionals and auditors develop their knowledge and skills in facing fast and dynamic changes in the business environment. In this way, risks related to compliance can be reduced, and audit quality can be improved, thereby increasing stakeholder confidence in the reported financial information.Participation in the Webinar reflected high enthusiasm, with the number of participants increasing as the session progressed. The evaluation was conducted through an online survey, which showed that participants agreed that this Webinar provided significant benefits for their future. Furthermore, the survey results show that the objectives of this Webinar were well achieved, as reflected by the high level of agreement in the questionnaire. Thus, this Webinar provides an in-depth understanding of PSAK 72 and its audit procedures and meets participants' needs to increase professionalism and quality in accounting and audit practices amidst continuously developing business dynamics.
IMPROVING CAROLUS SURABAYA HIGH SCHOOL STUDENTS' UNDERSTANDING OF THE ACCOUNTANT PROFESSION USING GAMIFICATION TEACHING METHODS Magdalena, Renna; Risty, Ilyona; Herbert, Go George; Tjahjono, Josephine Kurniawati; Evangeline, Angela; Mandy, Mandy
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

Lecturers and students from the Faculty of Economics and Business, Pelita Harapan University, carried out this service activity. Sharing knowledge and learning from each other has become the responsibility of people fortunate enough to receive higher education. Understanding the role of an accountant is very important for students who will later study at a university. This service is carried out using the concept of gamification. Gamification in learning is an approach that combines game elements into the learning context to increase student engagement, motivation, and understanding. This approach uses rewards, achievements, competitions, and challenges to spark interest and drive for learning. By implementing gamification in learning, high school students will understand the material better.
THE IMPACT OF INTANGIBLE ASSETS ON FINANCIAL PERFORMANCE : THE MODERATING ROLE OF AUDIT STATUS IN LISTED SPORTS CLUBS WORLDWIDE Herbert, Go George; Magdalena, Renna; Wijaya, Chavella Janice Davalin; Emanuel, Christian
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4819

Abstract

This research investigates the impact of intangible assets within the context of the financial performance of the sports clubs quoted on the stock market worldwide, focusing on the moderating effect of the audit status. Concerning financial performance, this study uses Tobin's Q. It assesses whether or not intangible assets that include brand equity, fan bases, control over players, and ownership of media rights are relevant for increasing the value of the market and the stability of the club. Reviewing a sample of 310 data of sports clubs covering a period of 2014 to 2023, the study introduces the audit status as a moderating variable, postulating that it is likely that high audit status will increase the validity of firm financial report information. The research results show a significant positive impact between intangible assets and firm financial performance. Besides, audit status moderated this relationship, whereby clubs with higher audit status achieved better financial performance due to raised audit integrity and investor prerequisite greater transparency. These findings emphasize the importance of intangible assets and audit status in improving the financial performance of the sports clubs and provide a better understanding of the management, the investors, and the auditors in the sports industry.
Co-Authors Emanuel, Christian Evangeline, Angela Karyawati, Golrida Mandy, Mandy Renna Magdalena Risty, Illyona Risty, Ilyona Sihombing, Tanggor Tjahjono, Josephine Kurniawati Wijaya, Chavella Janice Davalin