The present study intends to aid e-commerce companies in making decisions concerning their midterm planning for new product expansion related to existing watch products or other products that might be easily distributed by packing well and being dispatched by an expedition company. This study helps a...

This research aims to understand the impact of leadership responsibilities for quality within a firm with other elements of the international standard on quality control (ISQC) 1 and give recommendations to improve the compliance of quality control standard of public accounting firm X (PAF X) to ISQC...

This research aims to determine the conformity of IPPF Standard 2400 implementation regarding Communicating Results in Bank X with professional practices in international standards of internal audit. This research used a qualitative method with descriptive design. The results of this research concluded...

The purpose of this study is to obtain empirical evidence about the negative relationship between internal and external funding for manufacturing businesses. The study uses multiple linear regression with panel data for manufacturing companies listed on the Indonesia Stock Exchange from 2010 to 2015....

This study analyzes a phenomenon occurring in the Indonesian State College of Accountancy (PKN–STAN) regarding the school’s readiness for implementing the Indonesian National Qualification Framework (KKNI), the Higher Education National Standards (SN–Dikti), and International Education Standard (IES)...

Financial information has a weakness in biases as a reference in decision making by investors. Nonfinancial information is needed to supplement financial information to show a company’s overall profile. This study aims to analyze the level of nonfinancial information disclosure and influence of prospector,...

The purpose of this study is to answer the problem arising in PT X, a cleaning service company that is failing to achieve its target profit and suffering from the inaccurate allocation of its production costs. The analysis shows that the target profit cannot be achieved due to the incapability of the...

This research aims to propose a design of the review program for the audit of the Indonesian government’s financial statement, conducted by the Public Accountant for The Comptroller of Supreme Audit Board. This is a qualitative research paper with descriptive analysis. Interviews with the staff and manager...

Budgeting is an important tool for evaluating a manager’s performance. Unfortunately, budgets are susceptible to budgetary slack, in which a manager provides an overly pessimistic and conservative estimation of income and expenses. This study aims to investigate the effect of pay scheme and ethics level...

Construction Company PT XYZ’s actual situation based on an internal audit report shows some unusual transactions related to the cash disbursement cycle. This indicates that the company needs an adequate internal control system to provide assurance in cash disbursement transactions so that reports on...

This paper aims to examine the determinants of Islamic Social Reporting (ISR) disclosure levels and examine whether legal origins affect ISR disclosure levels. This study examined samples from Islamic banks in Indonesia and Malaysia between 2013 and 2015 using regression analysis. The result shows that...

Sales are a major source of corporate earnings. Improved sales are an important goal in supporting a company's operational processes. As a sales strategy, sales on credit is an option to increase the demand for a firm’s goods. However, offering credit can negatively impact a company's business if it...

This study aims to explain the mechanisms of procurement of goods and services and identify the weakness of internal controls in the procurement of goods and services at XYZ University. Due to time and data constraints, this study is limited to control activities on the procurement of goods and services...

As a consequence of global value chains (GVCs), the exchange rate and its volatility becomes more important in influencing the output of a country. An interesting question has surfaced that concerns the alteration of exchange rate effects toward output in the GVC context. This study tries to fill the...

This study analyzes the effect of pension plan risk on cost of debt and equity in companies with pension plan assets based on the value of pension liabilities, the difference between value of pension assets and liabilities, and the difference between risk of pension assets and liabilities. 177 observations...

Knowledge-based industries base their business processes on intellectual capital. This study, conducted in Southeast Asian countries, examines the influence of intellectual capital on financial performance and market performance of a company in the knowledge-based industry. Intellectual capital is measured...

The purpose of this study is to examine whether an overconfident CEO affects real earnings management and indirectly affects future performance. An overconfident CEO is measured using three metrics to obtain robust results. The sample utilized contains data from manufacturing companies listed on the...

Taxpayers use the services of other parties (promoters) who have great knowledge of domestic and international tax legislation to arrange their tax planning. Tax planning is legal because it does not violate the rules and still remains within the corridor where the rules apply. But tax planning activities...

The purpose of this research is to analyze the impact of implementation of IFRS 15 “Revenue from Contract with Customer” on the Financial Statement of Telecommunication Company in Indonesia. The paper presents a qualitative analysis in the form of literature and case study in cellular business process...

The present study investigates the habit in Indonesia of avoiding tax by means of hybrid mismatch arrangement schemes. A qualitative approach and data collection by means of library and field study was adopted in the present study. In-depth interviews were done with key respondents representing practitioners,...

This study discusses interest payments on loan transactions between Company X and its subsidiary based on transfer pricing rules and Government Regulation No. 94 of 2010. The purpose of this study is to determine how transfer pricing is implemented and to analyze the tax savings on interest payments...

East Nusa Tenggara (NTT) is one of the highlights in Indonesian development programs, along with other areas in eastern Indonesia. Some indicators show that NTT is lagging behind other states compared to others, although it has abundant natural resources. Supported by extensive waters, coastal areas,...

The aim of this study is to conduct a fraud risk assessment on the goods purchasing cycle in a company denoted as ‘PT X’ among the strategies it should deploy to anticipate fraud that may threaten its sustainability. By deploying Fraud Risk Assessment, the management can set priority controls and adopt...

This study examines the impact of supervision on corruption in procurement activities of local governments in Indonesia. Procurement in this study is classified into two activities based on the type of expenditure: (1) capital expenditures and (2) operating expenditures. Thus, this study will also identify...

This study examines the impact of university and internship learning on the relevant outcomes from International Education Standard (IES) 3. The university learning experience in this study reflects the most recent gradepoint averages and experiences of participating students, whereas the internship...

PT. Jabodetabek Commuter Line continuous to push passengers still using Tiket Harian Berjaminan (THB) for Jabodetabek train (KRL passengers) to switch to Multitrip Card (KMT), which is more practical and efficient. However, in 2016, there were still 42% of KRL passengers who used the THB system. It is...

The purpose of this study is to analyze whether companies engaged in financial derivative transactions have higher tax avoidance levels and whether the fair value of financial derivatives affects the levels of tax avoidance. This study uses financial statements of non-financial companies listed in the...

Health is an important part of human capital investment. One of the greatest factors affecting one’s health is his educational attainment. Individuals with longer years of schooling tend to have better health as adults and, theoretically, an individual’s health is not only affected by their own behavior...

This study explores the extent to which System Application and Product (SAP) implementation can satisfy users completing their work regarding user perceptions. Moreover, the extent to which the theory of planned behavior (TPB) moderates satisfaction provides positive user influence on SAP utilization...

This study examines the effect of firm maturity on corporate social responsibility (CSR) using slack resources and gender composition as the moderating variables. Based on stakeholder theory and legitimacy theory, this study develops hypotheses. This study uses 53 Indonesian firms and finds that firm...

This paper aims to analyze the impact of married couples’ educational level on the allocation of working hours in a household. This study contributes to the literature on women’s participation in employment, especially among married women, to see whether the traditional norms about gender roles in marriage...

This case study aims to analyze the performance assessment system of the public expenditure treasurer, and provide suggestions to improve the quality of the assessment, which can be implemented by the Directorate General of Treasury, Regional Office of the Bangka Belitung Province. The research methodology...

The increase of zakat (alms or tithes) receipts by zakat organizations in Indonesia in recent years is still very low compared its potential for zakat receipts nationally. There are various factors that can affect the low absorption of zakat by zakat organizations, one of them being the trust of zakat...

On July 2016, the Indonesian Government issued Law No. 11 2016 on Tax Amnesty. Under this regulation, all taxpayers, both individual and corporate taxpayers, have an opportunity to disclose assets and liabilities that were unreported in previous tax periods and pay a redemption fee. Subsequently, the...

In 2015, Indonesia began implementing XBRL as one of its financial reporting formats. Based on the technology organization environment (TOE) model and signaling theory, this study examines the factors that determine early adopters in the early phase (2015 and 2016) of XBRL in Indonesia. Furthermore,...

Company information disclosed in a financial statement is used as a reference by investors to assess corporate risk and investment-related decision-making. The higher the risk is, the higher the cost of debt (COD) demanded by an investor. This study investigates the influence of accounting information...

Information technology (IT) at ABC Company plays an important role in supporting the operational functions of all its subsidiaries. Therefore, IT must be well managed to achieve company goals. In this research, the IT governance capability at ABC Company is evaluated using a COBIT 5 framework focusing...

This study analyzed the participation of companies listed on the Indonesian Stock Exchange in 2016 in response to tax amnesty, based on industry classifications, the presentation of assets and liabilities related to tax amnesty, and disclosures of assets related to tax amnesty. Methods of descriptive...

This research aimed to develop the framework for a fraud risk control policy, particularly in public sector organizations. This research used qualitative methods to analyze primary data obtained from interviews and secondary data obtained from a literature review. In doing so, this research combines...

According to the Indonesian Statement of Financial Accounting Standard (PSAK) No. 7, “related parties” are persons or entities with important associations with the reporting entities. Therefore, related parties could significantly influence those entities. This study investigates whether institutional...

risk control policy currently used by the Ministry of Finance of the Republic of Indonesia is also analyzed. The result of this research is a comprehensive concept of a Fraud Risk Control Policy that is expected to become a reference for public sector organizations to create a more comprehensive...

The purpose of this study is to analyze the implementation of an anti-fraud strategy and to find out the level of fraud awareness of employees in PT XYZ, one of the self- regulatory organization in Indonesia. The focus of this study is the implementation of fraud prevention, detection, and response strategies...

This study addresses an important issue regarding infant mortality in Indonesia. This paper aims to investigate the impact of maternal smoking on infant mortality in Indonesia, as controlled by other maternal factors and socioeconomic variables. Using survival analysis, the results showed that maternal...

The purpose of this paper is to determine the effect of child marriage on subjective well-being. Subjective well-being in this case includes the impact of domestic violence. The study uses descriptive analysis and inferential analysis with binary logistic regression analysis. Women aged from 20-24 were...

This study represents research on the determination of appropriate secondary plants at smallholding oil palm plantations in Langkat Regency, North Sumatra, Indonesia. The selection of this research topic is motivated by the fact that land use has changed in Langkat, from predominantly paddies to oil...

This study examines the determinants of migration to the Indonesian province of West Sumatra. Employing a modified gravity model and using data from Statistics Indonesia, this study explores the extent to which macroeconomic variables (GDP per capita, unemployment rate, education attainment) affect migration...

This research is aimed to serve as an exploratory research on the impact of IPO on corporate governance practices. Drawn from a content analysis using the ASEAN Corporate Governance Scorecard of an Indonesia Islamic Bank as a case study, the findings show significant changes in the governance score of...

This study aims to provide empirical evidence about the effect of ownership structure on the tendency of firms to conduct tunneling practices. Tunneling is a form of misappropriation in related-party transactions that harms minority shareholders. The samples employed are companies listed on the Indonesia...

The purpose of this paper is to apply the Individual Development Plan (IDP) that had been created by earlier researches in the same company (Isra Presisi Indonesia) and to conduct a training plan for the employees based on the IDP result. Design/methodology/approach—Business coaching methods, through...

The purpose of this paper is to analyze the gap between current and future production processes of new products in PT.DKM and to identify the competency and skills required to train and develop the capacity of employees to process new products in PT.DKM. It is also aimed at providing an understanding...

This study aims to examine the efficiency of Indonesian private health insurance following the application of Badan Penyelenggara Jaminan Sosial (BPJS), Indonesia’s Social Insurance Administration Organization’s regulations in 2014. This study compares the level of efficiency using data envelopment analysis...

The purpose of this paper is, through competitor analysis, to help PT. Isra Presisi Indonesia devise strategies to enter new, non-automotive markets.Design/methodology/approach – Business coaching, gathering competitors’ information through online research and by conducting a series of semi-structured...

The measurement of shareholder value creation has not been accurately and consistently explained. Several studies have been conducted to measure shareholder value creation, based on both accounting and economics. However, the results obtained from these studies are confusing and do not have the same...

Working capital management and financial aspects are important for increasing the value of a firm. Adjustments to the leverage, profitability/asset utilization, and growth of the company will affect firm value. The study was conducted on 167 non-financial companies listed on the Indonesia Stock Exchange...

This study follows Verhoogen (2008) to explore the issue of trade and wage inequality from the perspective of firm heterogeneity and the impact of currency depreciation in Indonesia. The twofold objective of this study is first, to examine whether higher firm entrepreneurial ability leads to better outcome...

This study analyzes the management of village funds sourced from APBN (State Budget of Indonesia). The purpose of this study is to analyze the management of Village Funds starting from planning, implementation, administration, reporting and accountability of Village Funds which are then compared with...

The objective of the research is to determine the effect of the Accounting Information System (AIS) on the efficiency of accounting and tasks at the Local Government Finance Office in Kota Depok. This research was conducted by survey in 2017, which was distributed to unit of analysis. The results show...

This study aims to analyze the impact of changes in the Statement of Financial Accounting Standards Indonesia (PSAK) 24 Revision on equity, other comprehensive income (OCI), and stock returns. This research uses companies listed on the Indonesia Stock Exchange (IDX) during 2013–2016 as a sample. The...

The current system of corporate reporting expects to convey effectively company information to the stakeholders regarding value creation for the short, medium, and long term. This study aims to investigate the effect of implementation of the integrated reporting (IR) approach on the value relevance of...

The purpose of the present study is to analyze property, real estate, construction companies, and banks that were revalued in 2015 and the impact of this revaluation on the companies. The study results show that 20% of property, real estate, and building construction companies that revalued the majority...

This study investigates the relation between corporate social responsibility (CSR) and the required rate of return (cost of capital), both cost of equity and cost of debt. Up to 690 observations of listed companies in Indonesia for the years 2013–2015 are studied using multiple regression analysis. The...

This study analyzes the impact of changes in Indonesian Accounting Standard 46 (PSAK 46): Income Tax (revised in 2013) on final tax presentations in financial statements. This study used construction and real estate companies listed on the Indonesian Stock Exchange for the book period 2014–2016. The...

This study aims to analyze the influence of mothers' working status and other factors on exclusive breastfeeding in the Jabodetabek region (District of DKI Jakarta, Bogor, Depok, Bekasi, Tangerang, South Tangerang, and Bekasi), due to the low coverage of exclusive breastfeeding in the region. The data...

The concept of sea-highway or tol laut has received great attention from the government as reflected in the National Medium-Term Development Plan (RPJMN) 2015–2019. In addition to 25 strategic ports all over the country, five hub ports (Belawan, Tanjung Priok, Tanjung Perak, Makasar, and Bitung) regularly...

This research investigates the impact on audit quality on the regulation requiring mandatory audit rotation in Indonesia. Only a few countries have enacted such a rule about mandatory audit firm rotation. To determine this rule’s impact, a sample of company listed on the Indonesian stock exchange, before...

Many factors are related to fertility intention, such as personality and social demography. This research examined the effect of personality traits on fertility intention in Indonesia. In this study, fertility intention is defined as the intention to add another child or not by ever-married women aged...

Many factors are believed to affect government’s financial voluntary disclosure. Among these are system endorsement and press coverage. The objective of this study is to investigate the effect of the quality of internal control systems on disclosure in the local government’s financial report and the...

The purposes of this research are to analyze the effectiveness of the implementation of an upstream/downstream control system applied to research units and to overcome the problems faced by the delay and the low achievement of expenditure realization occurring in prior years. The study uses qualitative...