Contemporary research in accounting :: an Indonesian context /
"This book, "Contemporary Research in Accounting: An Indonesian Context," will lead its readers to explore an oasis of contemporary research on accounting at the backdrop of an emerging giant-Indonesia. Written by prominent researchers at Universitas Indonesia, the topmost Business Sc...
Gespeichert in:
| Weitere Verfasser: | , , |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Hauppauge :
Nova Science Publishers,
2020.
|
| Schriftenreihe: | Business, Technology and Finance Ser.
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | "This book, "Contemporary Research in Accounting: An Indonesian Context," will lead its readers to explore an oasis of contemporary research on accounting at the backdrop of an emerging giant-Indonesia. Written by prominent researchers at Universitas Indonesia, the topmost Business School in Indonesia, as well as a manifold of researchers from other top-ranked universities and institutions, this book provides immense assistance for the readers to gain how various research methods are implemented in contemporary accounting topics. Moreover, this book may cater to the interests of accounting practitioners and consultants too in understanding a wide range of most-recent accounting issues in both public and private sectors, particularly in the following areas: 1. Financial and management accounting: This chapter features contemporary issues in the core topics of accounting. Articles discussing accounting practices in commercial sectors are presented in this chapter including case studies on time-driven activity-based cost in an airline company and cost allocation at an automotive company. Interestingly, this chapter also brings special attention to financial and management accounting practices in Indonesian public sector, such as intangible asset management, livestock accounting, strategic and budget planning, accounting for revenue and public facilities in several ministerial offices. 2. Auditing and taxation: Various novel studies in contemporary auditing and taxation topics are presented in this chapter, including analysis on the implementation of tax allowance and tax holiday on investment activities, tax avoidance of shariah-compliant firms and non-shariah compliant firms, as well as tax audit findings analysis on oil and gas industry. 3. Governance and internal control: Internal control is an imperative bedrock to establish good governance. Discussion on the two topics is of interest of this chapter. Articles covered in the chapter include internal control analysis over the legal liabilities financial reporting procedure at a ministerial office, accountability practices at a social insurance organization, and implementation of the anti-fraud strategy We hope fellow researchers from qualitative and quantitative streams, students with a thirst for knowledge, resourceful librarians, and lifelong practitioner learners find this book as a solid grounding of highly relevant contemporary accounting topics, particularly within the context of Indonesia"-- |
| Beschreibung: | 1 online resource |
| Bibliographie: | Includes bibliographical references and index. |
| ISBN: | 1536166448 9781536166446 |
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| 245 | 0 | 0 | |a Contemporary research in accounting : |b an Indonesian context / |c Beta Yulianita Gitaharie, Miranti Kartika Dewi, Dwini Handayani, Elvia R. Shauki, editors. |
| 263 | |a 2001 | ||
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| 300 | |a 1 online resource | ||
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| 490 | 1 | |a Business, Technology and Finance Ser. | |
| 504 | |a Includes bibliographical references and index. | ||
| 520 | |a "This book, "Contemporary Research in Accounting: An Indonesian Context," will lead its readers to explore an oasis of contemporary research on accounting at the backdrop of an emerging giant-Indonesia. Written by prominent researchers at Universitas Indonesia, the topmost Business School in Indonesia, as well as a manifold of researchers from other top-ranked universities and institutions, this book provides immense assistance for the readers to gain how various research methods are implemented in contemporary accounting topics. Moreover, this book may cater to the interests of accounting practitioners and consultants too in understanding a wide range of most-recent accounting issues in both public and private sectors, particularly in the following areas: 1. Financial and management accounting: This chapter features contemporary issues in the core topics of accounting. Articles discussing accounting practices in commercial sectors are presented in this chapter including case studies on time-driven activity-based cost in an airline company and cost allocation at an automotive company. Interestingly, this chapter also brings special attention to financial and management accounting practices in Indonesian public sector, such as intangible asset management, livestock accounting, strategic and budget planning, accounting for revenue and public facilities in several ministerial offices. 2. Auditing and taxation: Various novel studies in contemporary auditing and taxation topics are presented in this chapter, including analysis on the implementation of tax allowance and tax holiday on investment activities, tax avoidance of shariah-compliant firms and non-shariah compliant firms, as well as tax audit findings analysis on oil and gas industry. 3. Governance and internal control: Internal control is an imperative bedrock to establish good governance. Discussion on the two topics is of interest of this chapter. Articles covered in the chapter include internal control analysis over the legal liabilities financial reporting procedure at a ministerial office, accountability practices at a social insurance organization, and implementation of the anti-fraud strategy We hope fellow researchers from qualitative and quantitative streams, students with a thirst for knowledge, resourceful librarians, and lifelong practitioner learners find this book as a solid grounding of highly relevant contemporary accounting topics, particularly within the context of Indonesia"-- |c Provided by publisher | ||
| 588 | 0 | |a Print version record and CIP data provided by publisher; resource not viewed. | |
| 505 | 0 | |a Intro -- Contents -- Preface -- Section 1. Financial and Management Accounting -- Chapter 1 -- Descriptive Analysis of the Impact of Thin Capitalization Regulation in Indonesia -- Abstract -- Introduction -- Theoretical Review -- Research Methods and Data Collection -- Results -- Estimate the Impact of the Implementation of PMK-169 on the Calculation of Corporate Income Tax of Companies Listed on the BEI with DER Exceeding 4: 1 -- Impact Analysis of Interest Expenses and Cost of Debt Due to Implementation of PMK-169 -- Impact Analysis of PMK-169 before and after Implementation to ETR | |
| 505 | 8 | |a Analysis of the Impact of the Implementation of PMK-169 on Corporate Cash Flow -- Impact Analysis of the Implementation of PMK-169 on Company Profitability Level -- Impact Analysis of ROA Rate after the Implementation of PMK-169 -- Impact Analysis of the Implementation of PMK- 169 on the ROE Rate -- Impact Analysis of NPM Level Due to Implementation of PMK-169 -- Strategic Steps Companies Can Take In Managing the Impacts of PMK-169 Implementation -- Issuing New Stocks -- Debt to Equity Swap -- Fixed Assets Revaluation -- Debt Payment -- Conclusion -- Suggestion -- References -- Chapter 2 | |
| 505 | 8 | |a Risk Assessment of Permit and Non-Permit Services Provided by Jakarta Investment and One Stop Integrated Service Department -- Abstract -- Introduction -- Literature Review -- Research Methodology -- Research Findings -- Conclusion -- References -- Chapter 3 -- Analysis of the Effect of Applying Principle of Accountability and Transparency on the Level of Public Trust in BPJS Ketenagakerjaan -- Abstract -- Introduction -- Literature Review -- The Understanding of Good Governance -- Previous Research -- Hypothesis -- Research Methodology -- Population and Sample -- Variable Measurement | |
| 505 | 8 | |a Hypothesis Testing -- Method -- Results -- Hypothesis Test Results -- Discussion -- Conclusion -- Implications -- Research Limitations -- Suggestion for Further Research -- References -- Chapter 4 -- Analysis and Design of an Information System for Implementation of Budget Management at LAN Jakarta -- Abstract -- Introduction -- Literature Review -- Research Methodology -- Research Findings and Discussion -- Conclusion -- References -- Chapter 5 -- Choosing A Functional Currency: Case Study of PTX and Its Subsidiaries -- Abstract -- Introduction -- Literature Review and Hypothesis Development | |
| 505 | 8 | |a Translation and FX Risk -- Review of FX Exposure -- Positive Accounting Theory -- Signaling Theory -- Review of PSAK 10 (2014) -- Research Method -- Indicator Analysis -before Changing Functional Currency -- Indicator Analysis-after Changing Functional Currency -- Assessing the Effects of Changing the Functional Currency -- Discussion -- Forex Analysis -- Risk Management of FX -- Conclusion -- References -- Section 2. Auditing and Taxation -- Chapter 6 -- Analysis of Tax Planning in the Implementation of a Tax Amnesty Program for Taxpayers Who Own Assets through an Offshore SPV -- Abstract | |
| 650 | 0 | |a Accounting |x Research |z Indonesia. | |
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| 700 | 1 | |a Yulianita Gitaharie, Beta, |e editor. | |
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| 700 | 1 | |a Handayani, Dwini, |e editor. | |
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| 776 | 0 | 8 | |i Print version: |t Contemporary research in accounting: |d Hauppauge : Nova Science Publishers, 2020 |z 9781536162790 |w (DLC) 2019050876 |
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| contents | Intro -- Contents -- Preface -- Section 1. Financial and Management Accounting -- Chapter 1 -- Descriptive Analysis of the Impact of Thin Capitalization Regulation in Indonesia -- Abstract -- Introduction -- Theoretical Review -- Research Methods and Data Collection -- Results -- Estimate the Impact of the Implementation of PMK-169 on the Calculation of Corporate Income Tax of Companies Listed on the BEI with DER Exceeding 4: 1 -- Impact Analysis of Interest Expenses and Cost of Debt Due to Implementation of PMK-169 -- Impact Analysis of PMK-169 before and after Implementation to ETR Analysis of the Impact of the Implementation of PMK-169 on Corporate Cash Flow -- Impact Analysis of the Implementation of PMK-169 on Company Profitability Level -- Impact Analysis of ROA Rate after the Implementation of PMK-169 -- Impact Analysis of the Implementation of PMK- 169 on the ROE Rate -- Impact Analysis of NPM Level Due to Implementation of PMK-169 -- Strategic Steps Companies Can Take In Managing the Impacts of PMK-169 Implementation -- Issuing New Stocks -- Debt to Equity Swap -- Fixed Assets Revaluation -- Debt Payment -- Conclusion -- Suggestion -- References -- Chapter 2 Risk Assessment of Permit and Non-Permit Services Provided by Jakarta Investment and One Stop Integrated Service Department -- Abstract -- Introduction -- Literature Review -- Research Methodology -- Research Findings -- Conclusion -- References -- Chapter 3 -- Analysis of the Effect of Applying Principle of Accountability and Transparency on the Level of Public Trust in BPJS Ketenagakerjaan -- Abstract -- Introduction -- Literature Review -- The Understanding of Good Governance -- Previous Research -- Hypothesis -- Research Methodology -- Population and Sample -- Variable Measurement Hypothesis Testing -- Method -- Results -- Hypothesis Test Results -- Discussion -- Conclusion -- Implications -- Research Limitations -- Suggestion for Further Research -- References -- Chapter 4 -- Analysis and Design of an Information System for Implementation of Budget Management at LAN Jakarta -- Abstract -- Introduction -- Literature Review -- Research Methodology -- Research Findings and Discussion -- Conclusion -- References -- Chapter 5 -- Choosing A Functional Currency: Case Study of PTX and Its Subsidiaries -- Abstract -- Introduction -- Literature Review and Hypothesis Development Translation and FX Risk -- Review of FX Exposure -- Positive Accounting Theory -- Signaling Theory -- Review of PSAK 10 (2014) -- Research Method -- Indicator Analysis -before Changing Functional Currency -- Indicator Analysis-after Changing Functional Currency -- Assessing the Effects of Changing the Functional Currency -- Discussion -- Forex Analysis -- Risk Management of FX -- Conclusion -- References -- Section 2. Auditing and Taxation -- Chapter 6 -- Analysis of Tax Planning in the Implementation of a Tax Amnesty Program for Taxpayers Who Own Assets through an Offshore SPV -- Abstract |
| ctrlnum | (OCoLC)1128086494 |
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| dewey-ones | 657 - Accounting |
| dewey-raw | 657.09598 |
| dewey-search | 657.09598 |
| dewey-sort | 3657.09598 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| geographic | Indonesia fast |
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| id | ZDB-4-EBU-on1128086494 |
| illustrated | Not Illustrated |
| indexdate | 2024-11-26T14:49:35Z |
| institution | BVB |
| isbn | 1536166448 9781536166446 |
| language | English |
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| oclc_num | 1128086494 |
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| publishDate | 2020 |
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| publisher | Nova Science Publishers, |
| record_format | marc |
| series | Business, Technology and Finance Ser. |
| series2 | Business, Technology and Finance Ser. |
| spelling | Contemporary research in accounting : an Indonesian context / Beta Yulianita Gitaharie, Miranti Kartika Dewi, Dwini Handayani, Elvia R. Shauki, editors. 2001 Hauppauge : Nova Science Publishers, 2020. 1 online resource text txt rdacontent computer n rdamedia online resource nc rdacarrier Business, Technology and Finance Ser. Includes bibliographical references and index. "This book, "Contemporary Research in Accounting: An Indonesian Context," will lead its readers to explore an oasis of contemporary research on accounting at the backdrop of an emerging giant-Indonesia. Written by prominent researchers at Universitas Indonesia, the topmost Business School in Indonesia, as well as a manifold of researchers from other top-ranked universities and institutions, this book provides immense assistance for the readers to gain how various research methods are implemented in contemporary accounting topics. Moreover, this book may cater to the interests of accounting practitioners and consultants too in understanding a wide range of most-recent accounting issues in both public and private sectors, particularly in the following areas: 1. Financial and management accounting: This chapter features contemporary issues in the core topics of accounting. Articles discussing accounting practices in commercial sectors are presented in this chapter including case studies on time-driven activity-based cost in an airline company and cost allocation at an automotive company. Interestingly, this chapter also brings special attention to financial and management accounting practices in Indonesian public sector, such as intangible asset management, livestock accounting, strategic and budget planning, accounting for revenue and public facilities in several ministerial offices. 2. Auditing and taxation: Various novel studies in contemporary auditing and taxation topics are presented in this chapter, including analysis on the implementation of tax allowance and tax holiday on investment activities, tax avoidance of shariah-compliant firms and non-shariah compliant firms, as well as tax audit findings analysis on oil and gas industry. 3. Governance and internal control: Internal control is an imperative bedrock to establish good governance. Discussion on the two topics is of interest of this chapter. Articles covered in the chapter include internal control analysis over the legal liabilities financial reporting procedure at a ministerial office, accountability practices at a social insurance organization, and implementation of the anti-fraud strategy We hope fellow researchers from qualitative and quantitative streams, students with a thirst for knowledge, resourceful librarians, and lifelong practitioner learners find this book as a solid grounding of highly relevant contemporary accounting topics, particularly within the context of Indonesia"-- Provided by publisher Print version record and CIP data provided by publisher; resource not viewed. Intro -- Contents -- Preface -- Section 1. Financial and Management Accounting -- Chapter 1 -- Descriptive Analysis of the Impact of Thin Capitalization Regulation in Indonesia -- Abstract -- Introduction -- Theoretical Review -- Research Methods and Data Collection -- Results -- Estimate the Impact of the Implementation of PMK-169 on the Calculation of Corporate Income Tax of Companies Listed on the BEI with DER Exceeding 4: 1 -- Impact Analysis of Interest Expenses and Cost of Debt Due to Implementation of PMK-169 -- Impact Analysis of PMK-169 before and after Implementation to ETR Analysis of the Impact of the Implementation of PMK-169 on Corporate Cash Flow -- Impact Analysis of the Implementation of PMK-169 on Company Profitability Level -- Impact Analysis of ROA Rate after the Implementation of PMK-169 -- Impact Analysis of the Implementation of PMK- 169 on the ROE Rate -- Impact Analysis of NPM Level Due to Implementation of PMK-169 -- Strategic Steps Companies Can Take In Managing the Impacts of PMK-169 Implementation -- Issuing New Stocks -- Debt to Equity Swap -- Fixed Assets Revaluation -- Debt Payment -- Conclusion -- Suggestion -- References -- Chapter 2 Risk Assessment of Permit and Non-Permit Services Provided by Jakarta Investment and One Stop Integrated Service Department -- Abstract -- Introduction -- Literature Review -- Research Methodology -- Research Findings -- Conclusion -- References -- Chapter 3 -- Analysis of the Effect of Applying Principle of Accountability and Transparency on the Level of Public Trust in BPJS Ketenagakerjaan -- Abstract -- Introduction -- Literature Review -- The Understanding of Good Governance -- Previous Research -- Hypothesis -- Research Methodology -- Population and Sample -- Variable Measurement Hypothesis Testing -- Method -- Results -- Hypothesis Test Results -- Discussion -- Conclusion -- Implications -- Research Limitations -- Suggestion for Further Research -- References -- Chapter 4 -- Analysis and Design of an Information System for Implementation of Budget Management at LAN Jakarta -- Abstract -- Introduction -- Literature Review -- Research Methodology -- Research Findings and Discussion -- Conclusion -- References -- Chapter 5 -- Choosing A Functional Currency: Case Study of PTX and Its Subsidiaries -- Abstract -- Introduction -- Literature Review and Hypothesis Development Translation and FX Risk -- Review of FX Exposure -- Positive Accounting Theory -- Signaling Theory -- Review of PSAK 10 (2014) -- Research Method -- Indicator Analysis -before Changing Functional Currency -- Indicator Analysis-after Changing Functional Currency -- Assessing the Effects of Changing the Functional Currency -- Discussion -- Forex Analysis -- Risk Management of FX -- Conclusion -- References -- Section 2. Auditing and Taxation -- Chapter 6 -- Analysis of Tax Planning in the Implementation of a Tax Amnesty Program for Taxpayers Who Own Assets through an Offshore SPV -- Abstract Accounting Research Indonesia. Accounting Research fast Indonesia fast Yulianita Gitaharie, Beta, editor. Kartika Dewi, Miranti, editor. Handayani, Dwini, editor. has work: Contemporary research in accounting (Text) https://id.oclc.org/worldcat/entity/E39PCH6JDd3c7mpCBXkwPgDxMq https://id.oclc.org/worldcat/ontology/hasWork Print version: Contemporary research in accounting: Hauppauge : Nova Science Publishers, 2020 9781536162790 (DLC) 2019050876 FWS01 ZDB-4-EBU FWS_PDA_EBU https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2246047 Volltext |
| spellingShingle | Contemporary research in accounting : an Indonesian context / Business, Technology and Finance Ser. Intro -- Contents -- Preface -- Section 1. Financial and Management Accounting -- Chapter 1 -- Descriptive Analysis of the Impact of Thin Capitalization Regulation in Indonesia -- Abstract -- Introduction -- Theoretical Review -- Research Methods and Data Collection -- Results -- Estimate the Impact of the Implementation of PMK-169 on the Calculation of Corporate Income Tax of Companies Listed on the BEI with DER Exceeding 4: 1 -- Impact Analysis of Interest Expenses and Cost of Debt Due to Implementation of PMK-169 -- Impact Analysis of PMK-169 before and after Implementation to ETR Analysis of the Impact of the Implementation of PMK-169 on Corporate Cash Flow -- Impact Analysis of the Implementation of PMK-169 on Company Profitability Level -- Impact Analysis of ROA Rate after the Implementation of PMK-169 -- Impact Analysis of the Implementation of PMK- 169 on the ROE Rate -- Impact Analysis of NPM Level Due to Implementation of PMK-169 -- Strategic Steps Companies Can Take In Managing the Impacts of PMK-169 Implementation -- Issuing New Stocks -- Debt to Equity Swap -- Fixed Assets Revaluation -- Debt Payment -- Conclusion -- Suggestion -- References -- Chapter 2 Risk Assessment of Permit and Non-Permit Services Provided by Jakarta Investment and One Stop Integrated Service Department -- Abstract -- Introduction -- Literature Review -- Research Methodology -- Research Findings -- Conclusion -- References -- Chapter 3 -- Analysis of the Effect of Applying Principle of Accountability and Transparency on the Level of Public Trust in BPJS Ketenagakerjaan -- Abstract -- Introduction -- Literature Review -- The Understanding of Good Governance -- Previous Research -- Hypothesis -- Research Methodology -- Population and Sample -- Variable Measurement Hypothesis Testing -- Method -- Results -- Hypothesis Test Results -- Discussion -- Conclusion -- Implications -- Research Limitations -- Suggestion for Further Research -- References -- Chapter 4 -- Analysis and Design of an Information System for Implementation of Budget Management at LAN Jakarta -- Abstract -- Introduction -- Literature Review -- Research Methodology -- Research Findings and Discussion -- Conclusion -- References -- Chapter 5 -- Choosing A Functional Currency: Case Study of PTX and Its Subsidiaries -- Abstract -- Introduction -- Literature Review and Hypothesis Development Translation and FX Risk -- Review of FX Exposure -- Positive Accounting Theory -- Signaling Theory -- Review of PSAK 10 (2014) -- Research Method -- Indicator Analysis -before Changing Functional Currency -- Indicator Analysis-after Changing Functional Currency -- Assessing the Effects of Changing the Functional Currency -- Discussion -- Forex Analysis -- Risk Management of FX -- Conclusion -- References -- Section 2. Auditing and Taxation -- Chapter 6 -- Analysis of Tax Planning in the Implementation of a Tax Amnesty Program for Taxpayers Who Own Assets through an Offshore SPV -- Abstract Accounting Research Indonesia. Accounting Research fast |
| title | Contemporary research in accounting : an Indonesian context / |
| title_auth | Contemporary research in accounting : an Indonesian context / |
| title_exact_search | Contemporary research in accounting : an Indonesian context / |
| title_full | Contemporary research in accounting : an Indonesian context / Beta Yulianita Gitaharie, Miranti Kartika Dewi, Dwini Handayani, Elvia R. Shauki, editors. |
| title_fullStr | Contemporary research in accounting : an Indonesian context / Beta Yulianita Gitaharie, Miranti Kartika Dewi, Dwini Handayani, Elvia R. Shauki, editors. |
| title_full_unstemmed | Contemporary research in accounting : an Indonesian context / Beta Yulianita Gitaharie, Miranti Kartika Dewi, Dwini Handayani, Elvia R. Shauki, editors. |
| title_short | Contemporary research in accounting : |
| title_sort | contemporary research in accounting an indonesian context |
| title_sub | an Indonesian context / |
| topic | Accounting Research Indonesia. Accounting Research fast |
| topic_facet | Accounting Research Indonesia. Accounting Research Indonesia |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2246047 |
| work_keys_str_mv | AT yulianitagitahariebeta contemporaryresearchinaccountinganindonesiancontext AT kartikadewimiranti contemporaryresearchinaccountinganindonesiancontext AT handayanidwini contemporaryresearchinaccountinganindonesiancontext |