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Lilik Suyanti
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INDONESIA
The Indonesian Journal of Accounting Research
Published by Ikatan Akuntan Indonesia-Kompartemen Akuntan Pendidik
ISSN : 20866887     EISSN : 26551748     DOI : 10.33312/ijar
Core Subject : Economy,
Economics, Econometrics & Finance
Private Sector : 1. Financial Accounting and Stock Market 2. Management and Behavioural Accounting 3. Information System, Auditing, and Proffesional Ethics 4. Taxation 5. Shariah Accounting 6. Accounting Education 7. Corporate Governance Public Sector 1. Financial Accounting 2. Management Accounting 3. Auditing and Information System 4. Good Governance
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 5 Documents
 1 
Search results for , issue "Vol 18, No 1 (2015): IJAR January 2015" : 5 Documents clear
The Relationality of Rules of Debit and Credit Sony Warsono
The Indonesian Journal of Accounting Research Vol 18, No 1 (2015): IJAR January 2015
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1059.262 KB) | DOI: 10.33312/ijar.354

Abstract

Abstract : Double-entry bookkeeping (DEB) and the rules of debit and credit (RDC) have been used in practice and taught in academia for at least 500 years. In the journal Issues in Accounting Education, certain scholars have debated whether RDC needs to be eliminated from introductory accounting courses. The proponents argue that teaching RDC bears greater costs than benefits and that the rules are not intuitive for most students. Conversely, the opponents argue that RDC is fundamental knowledge in accounting and has been shown to survive without many changes. The unfinished nature of the debate was partly due to the absence of the objective rationality of RDC. This paper shows that DEB and RDC have a close relation mathematically. Initially, this paper presents speci fic essential facts regarding double-entry bookkeeping as a vast knowledge that should be respected by modern accounting scholars.Furthermore, this paper presents the rationality of RDC. This rationality is based on a mathematical perspective because RDC was documented in the book of mathematics and written by a professor of mathematics. RDCs are applied to address the writings on the reduction of monetary value.  Kata Kunci : Pembukuan double-entry (DEB) dan aturan debit dan kredit (RDC) telah digunakan dalam praktek dan diajarkan di dunia akademis setidaknya selama 500 tahun. Dalam jurnal Masalah dalam Pendidikan Akuntansi, sarjana tertentu telah diperdebatkan apakah RDC perlu dihilangkan dari kursus akuntansi pengantar. Para pendukung berpendapat bahwa mengajar RDC menanggung biaya yang lebih besar daripada manfaat dan bahwa aturan tidak intuitif untuk sebagian besar siswa. Sebaliknya, lawan berpendapat bahwa RDC adalah pengetahuan dasar dalam akuntansi dan telah terbukti bertahan tanpa banyak perubahan. Sifat perdebatan yang belum selesai sebagian karena tidak adanya rasionalitas obyektif RDC. Makalah ini menunjukkan bahwa DEB dan RDC memiliki hubungan yang erat secara matematis. Awalnya, makalah ini menyajikan fakta-fakta penting spesifik mengenai pembukuan entri ganda sebagai pengetahuan luas yang harus dihormati oleh sarjana akuntansi modern.Selanjutnya, makalah ini menyajikan rasionalitas RDC. Rasionalitas ini didasarkan pada perspektif matematika karena RDC didokumentasikan dalam buku matematikadan ditulis oleh seorang profesor matematika. RDC diterapkan untuk mengatasi tulisan-tulisan tentang pengurangan nilai moneter.
Household Accounting Values and Implementation Interpretive Study Arief Prima Raharjo; Ari Kamayanti
The Indonesian Journal of Accounting Research Vol 18, No 1 (2015): IJAR January 2015
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (932.14 KB) | DOI: 10.33312/ijar.365

Abstract

Abstract: This research aims to explain the implementation of household accounting in a conjugal family and extended family owning micro-scale businesses using interpretive paradigm. The results of this research suggest that values existing in household accounting practice such as trustworthiness and religious (not redundant, halal) values become the bases of the practice of household accounting. In a conjugal family owning micro scale business, household accounting is implemented separately from business accounts. In an extended family owning micro scale business, household accounting is kept as one record with a business record. Another interesting finding is that wives are trusted by husbands to manage household decision for disposable and small nominal goods like household appliances, and vegetables. For products with significant nominal sum and long-term economic age like a refrigerator, motorcycle, and car, it is the husbands who are involved in decision making. Abstrak: Tujuan dari penelitian ini adalah untuk menjelaskan implementasi akuntansi rumah tangga pada keluarga conjugal dan keluarga extended yang memiliki bisnis berskala mikro menggunakan paradigma interpretif. Hasil penelitian ini adalah nilai-nilai yang muncul pada praktek akuntansi rumah tangga seperti nilai kepercayaan dan religius (tidak mubazir, halal) menjadi dasar dari praktik akuntansi rumah tangga. Pada keluaga conjugal yang memiliki bisnis berskala mikro, akuntansi rumah tangga diimplementasikan terpisah dari akuntansi bisnis. Pada keluarga extended yang memiliki bisnis berskala mikro, akuntansi rumah tangga dijadikan satu dengan akuntansi bisnis. Temuan menarik lainnya adalah istri dipercaya oleh suami untuk mengelola keputusan dalam rumah tangga untuk barang sekali pakai dan barang bernominal kecil seperti peralatan rumah tangga dan sayur mayur. Untuk barang dengan nominal besar dan memiliki umur ekonomis yang panjang seperti kulkas, sepeda motor, dan mobil, suami ikut terlibat dalam pengambilan keputusan.
Value Relevance of Accounting Information During IFRS Convergence Process In Indonesia Tri Lestari; Tomomi Takada
The Indonesian Journal of Accounting Research Vol 18, No 1 (2015): IJAR January 2015
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (974.789 KB) | DOI: 10.33312/ijar.366

Abstract

Abstract: The purpose of this study is to examine the value relevance of accounting information in Indonesian market during the IFRS convergence process. Specifically, we investigate whether value relevance improves after significant revisions of standards during the period from 2005 to 2012. Using the price model and return model, we examine the accounting information value relevance of Indonesia listed firms. As predicted, we find that the value relevance of accounting information increases after the accounting standards change. We further document some determinants of value relevance, such as the less informativeness of negative earnings and the more value relevance both of large firms and firms with a higher level of good corporate governance before and after accounting standard change. Finally, these findings contribute to the ongoing debate of IFRS convergence effect on accounting quality, especially the case in emerging markets.Abstrak: Penelitian ini bertujuan untuk menguji relevansi nilai dari informasi akuntansi di pasar modal Indonesia selama proses konvergensi IFRS. Secara khusus, penelitian ini menginvestigasi adanya peningkatan relevansi nilai setelah adanya revisi standar akuntansi secara signifikan selama periode tahun 2005 sampai 2012. Dengan menggunakan price model dan return model, penelitian ini menguji relevansi nilai informasi akuntansi dari perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia. Sebagaimana telah diprediksi, penelitian ini menemukan bahwa relevansi nilai informasi akuntansi meningkat setelah perubahan standar akuntansi. Dari analasis tambahan, penelitian ini juga menemukan beberapa determinan relevansi nilai akuntansi yaitu laba positif vs laba negatif, ukuran perusahaan dan tingkat penerapan good corporate governance. Temuan dalam penelitian ini memberikan kontribusi pada isu tentang efek konvergensi IFRS pada kualitas informasi akuntansi yang masih menjadi perdebatan terutama untuk kasus pada pasar modal di negara sedang berkembang.
RELATIONSHIP BETWEEN FAIR VALUE ACCOUNTING AND FINANCIAL CRISIS OF EUROPEAN BANKING INDUSTRY Ihda Arifim Faiz; Indra Wijaya Kusuma
The Indonesian Journal of Accounting Research Vol 18, No 1 (2015): IJAR January 2015
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (945.784 KB) | DOI: 10.33312/ijar.352

Abstract

Abstract : The study aims to prove a correlation between fair value accounting and the financial crisis in European banking. The use of fair value accounting is considered to exacerbate the financial crisis and is the reason for the re-use of historical cost accounting. By using a logit regression model, this research proves that more fair value-oriented accounting indexes have a weaker relationship with the financial crisis in the banking system than more historically-oriented accounting. However, the grouping of fair value accounting valuation model into three levels creates different strength of the relationship with the financial crisis. The lower the level that is used in an accounting index, the stronger the association between fair value accounting and the financial crisis in the banking system. Moreover, it has been proven that the use of fair value accounting index on liabilities produces a stronger association with the financial crisis in the banking system than when it is used on assets. Abstract The study aims to prove a correlation between fair value accounting and the financial crisis in European banking. The use of fair value accounting is considered to exacerbate the financial crisis and is the reason for the re-use of historical cost accounting. By using a logit regression model, this research proves that more fair value-oriented accounting indexes have a weaker relationship with the financial crisis in the banking system than more historically-oriented accounting. However, the grouping of fair value accounting valuation model into three levels creates different strength of the relationship with the financial crisis. The lower the level that is used in an accounting index, the stronger the association between fair value accounting and the financial crisis in the banking system. Moreover, it has been proven that the use of fair value accounting index on liabilities produces a stronger association with the financial crisis in the banking system than when it is used on assets.
What Drives Public Accountants To Undertake CPD? An Indonesian Study Ayu Chairina Laksmi
The Indonesian Journal of Accounting Research Vol 18, No 1 (2015): IJAR January 2015
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (942.904 KB) | DOI: 10.33312/ijar.353

Abstract

Abstract: Continuing Professional Development or CPD represents the learning activities – either formal or informal learning activities for developing and maintaining the capabilities of professional accountants to perform competently within their professional environment. Using a qualitative approach, this study aims to add to the literature regarding CPD for accountants, especially CPD for the Indonesian Institute of Certified Public Accountants (IICPA) public accountant members by investigating CPD drivers. It is also the aim of this study to provide findings to assist the IICPA and the Indonesian Ministry of Finance to develop CPD policy and improve activities according to CPD drivers perceived by the public accountants. There were 48 public accountants interviewed in this study using a snowball sampling method. Thematic analysis and first and second cycle coding were employed to analyze the interview data. The findings of this study indicate that the policy regulatory bodies’ requirements received most agreement from the members as a CPD driver followed by lifelong learning and specialist skills. Lifelong learning received more agreements compared with specialist skills. The last driver, ethical requirements, was also considered as a CPD driver but it received less agreement compared with the other drivers investigated in this study.Abstrak: Pendidikan Profesional Berkelanjutan (PPL) mewakili kegiatan pembelajaran - baik kegiatan pembelajaran formal atau informal untuk mengembangkan dan mempertahankan kemampuan dan kompetensi akuntan profesional dalam lingkungan profesional mereka. Dengan menggunakan pendekatan kualitatif, studi ini bertujuan untuk menambah literatur tentang PPL untuk akuntan, terutama PPL untuk Ikatan Akuntan Publik Indonesia (IAPI) dengan menyelidiki drivers atau penggerak PPL. Studi ini juga bertujuan untuk memberikan temuan untuk membantu IAPI dan Kementerian Keuangan Indonesia sebagai regulator untuk mengembangkan kebijakan dan meningkatkan kegiatan PPL sesuai dengan drivers/penggerak para akuntan publik untuk melakukan PPL. Studi ini mewawancarai 48 akuntan publik dengan menggunakan metode purposive sampling. Analisis tematik dan pengkodean siklus pertama dan kedua digunakan untuk menganalisis data wawancara tersebut. Hasil temuan studi ini menunjukkan bahwa  persyaratan dari regulator mengenai PPL menjadi penggerak utama bagi para akuntan publik untuk mengikuti PPL. Selain persyaratan regulator, pembelajaran seumur hidup (lifelong learning) dan keahlian khusus (specialist skills) juga dipandang sebagai penggerak PPL bagi para akuntan publik. Pembelajaran seumur hidup menerima lebih banyak persetujuan dari partisipan penelitian ini dibandingkan dengan keahlian khusus. Untuk penggerak terakhir yaitu persyaratan etis (ethical requirements), juga dianggap sebagai penggerak PPL meskipun jumlah partisipan yang menyetujui lebih sedikit jika dibandingkan dengan penggerak-penggerak PPL lainnya yang diteliti oleh studi ini.  

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