Mengungkap Kendala yang Dihadapi Auditor dalam Mendeteksi Kecuranganan Salah Saji Material pada Laporan Keuangan Historis

Public accounting profession regarding the historical financial statements of the audit work, heavily influenced by the change in the mindset of "Rule Based" to "Principle Based". This provides a very significant challenge for auditors in carrying out his profession. Therefore, research on the topic constraints faced auditors in detecting fraud and material misstatements in the financial statements of historical.This study used a qualitative approach / alternative. This study will explore about the constraints that will be faced by auditors in detecting fraud and material misstatements in the financial statements historically, in connection with the change of mindset of "Rules Based" to "Principle Based". In addition, this study will also reveal ways to overcome the obstacles encountered. The urgency of this research aims to bridge the gab which may arise from changes to these principles, so in turn the results of this study can provide input on relevant organizations (Indonesian Institute of Certified Public Accountants) to narrow the gap through the development and refinement of Certified Public Accountants Professional Standards (SPAP).From the research also found that the Statement of Financial Accounting Standards (SFAS) 30 Revised 2007 was assessed as very far from the target. In fact, the application of these standards could trigger global investment flows into Indonesia. There are still a lot of companies that have not adopted SFAS 30 Revised 2007. Many companies do not understand the benefits of the application of these standards. In fact, the application of this standard will make the company more transparent.Keyword : One Serving Material, Rule Based, Principle-Base

Green Earth: Carbon Emissions, ISO 14001, Governance Structures, Militarily Connected from the Manufacturing Industries in Indonesia

Research aims: This study aims to examine the effect of ISO 14001 empirically, Governance Structures and companies led by back with a military to carbon emissions disclosure in the manufacturing company that registered at the (IDX) Indonesian Stock Exchange of 2013 to 2017.Design/Methodology/Approach: The sample in this research was 53 companies chosen based on purposive sampling technique. The data used was 265 observation. The testing of hypotheses uses Ordinary Least Square (OLS) regression with STATA v14.Research findings:  The research results show that there are three variables have proven to be not significant to carbon emissions, namely board independent, military connection, and return of equity. Research proves that board independent, military relationship, and return of equity did not affect commitment to express carbon emissions. On the other hand, this research demonstrates that there is four a variable that has significant impact on the carbon emission disclosure in manufacturing company that is, board size, ISO 14001, firms size and leverage.Theoretical contribution/ Originality: This research explain that the average Carbon Emission Disclosure (CED) performance of companies that have military-connected is higher than companies that not military-connected. Companies that have an ISO 14001 certificate with military connections have a higher average and are significantly higher than companies that are not connected with the military.Practitioner/Policy implication: The results of this study indicate the importance for companies to pay attention to the environment of production activities and the need for the government to set standards for disclosure of carbon emissions in order to achieve clean.Research limitation/Implication: The research carried out is still limited to companies that publish carbon emissions disclosures, inconsistent and still relatively low because disclosure of carbon emissions is still voluntary

MEMPREDIKSI KINERJA KEUANGAN DENGAN MODAL INTELEKTUAL PADA PERUSAHAAN PERBANKAN TERBUKA DI BURSA EFEK JAKARTA

To overcome the competition, a company not only focuses on physical capitals, but also focuses on intellectual capitals. Company can achieve a competitive advantage and earn profit by owing intellectual capitals. Intellectual capitals rest on a potential link between intellectual capitals on one hand and corporate performance on the other hand. A company will grow up if a growing number of physical capitals in the same line with a growing number of intellectual capitals. The purpose of this empirical study is to investigate the influence of intellectual on bank performance, especially financial performance. This study uses empirical data from Indonesia Capital Market Directory 2005 issued by Jakarta Stock Exchange (JSE). This research uses quantitative analysis. The population of the research are banks listed in JSE.  The hypothesis test uses regression analysis model with the degree of significance at 0.05.  The main conclusion of this particular study is intellectual capitals have no influence on bank  performance

IMPLEMENTATION OF QARDH ON ISLAMIC BANKING INDONESIA BASED ON ISLAMIC ECONOMICS THEORY

This study aimed to analyze about Qardh implementation on Islamic Banking Indonesia based on Islamic Econonomics Theory. The method of this research is qualitative and the paradigm used interpretative. Data collection are in-depth interviews, observation, and documentation, while the analysis taken is Interpretative Phenomenological Analysis (IPA) and Syar'i Analysis. Interpretative Phenomenological Analysis (IPA) results show that according to the experience of Muqridh implementations object of Qardh on Islamic Banking Indonesia include Salary Down Payment, Hajj Bailout Fund, Gold Rahn, and Hawalah, while the results based on Syar'i Analysis concluded that most of Qardh objects are not in accordance with Islaimc Economic Theory, The proposed ideas is for developing Qardh object, that refers to a social object that has a high Maslahah value for Muslim society in Indonesia, with contract which does not violate Shar’i, such as replace Salary Down Payment into Murabaha financing, Hajj Bailout Funds become Hajj Savings, Gold Rahn becomes Rahn Tasjily, and Hawalah bil Mudaraba / Hawalah bil Musharaka become Syirkah Amlak and Musharaka Mutanaqishah.  Key Words: Islamic Economic Theory, Interpretative Phenomenological Analysis, Muqrid

IMPLEMENTATION OF QARDH ON ISLAMIC BANKING INDONESIA BASED ON ISLAMIC ECONOMICS THEORY

This study aimed to analyze about Qardh implementation on Islamic Banking Indonesia based on Islamic Econonomics Theory. The method of this research is qualitative and the paradigm used interpretative. Data collection are in-depth interviews, observation, and documentation, while the analysis taken is Interpretative Phenomenological Analysis (IPA) and Syar'i Analysis. Interpretative Phenomenological Analysis (IPA) results show that according to the experience of Muqridh implementations object of Qardh on Islamic Banking Indonesia include Salary Down Payment, Hajj Bailout Fund, Gold Rahn, and Hawalah, while the results based on Syar'i Analysis concluded that most of Qardh objects are not in accordance with Islaimc Economic Theory, The proposed ideas is for developing Qardh object, that refers to a social object that has a high Maslahah value for Muslim society in Indonesia, with contract which does not violate Shar’i, such as replace Salary Down Payment into Murabaha financing, Hajj Bailout Funds become Hajj Savings, Gold Rahn becomes Rahn Tasjily, and Hawalah bil Mudaraba / Hawalah bil Musharaka become Syirkah Amlak and Musharaka Mutanaqishah.  Key Words: Islamic Economic Theory, Interpretative Phenomenological Analysis, Muqrid

PENGARUH KOMITMEN PROFESIONAL, TIPE KEPRIBADIAN, GENDER TERHADAP KEPUASAN KERJA AKUNTAN PUBLIK

The objective of the research is to test professional commitment affects to the job satisfaction of public accountant by means of the personality and gender as moderator variables. This is a quantitative research that uses multiply regression analysis. Primary data are gathered through questionnaires and executed by reliability and validity test. And the results show that the six hypotheses have proved significantly: (1) the professional commitment affect the job satisfaction; (2) personalit affect to the job satisfaction; (3) the gender do not affect to the job satisfaction; (4) the interaction between professional commitment and personality affect the job satisfaction; (5) the interaction between professional commitment and gender affect to the job satisfaction; and (6) all variables affect to the job satisfaction of  public accountant. Key words:  Professional commitment, personality, gender, job satisfaction, and public accounntan

MEMPREDIKSI KINERJA KEUANGAN DENGAN MODAL INTELEKTUAL PADA PERUSAHAAN PERBANKAN TERBUKA DI BURSA EFEK JAKARTA

To overcome the competition, a company not only focuses on physical capitals, but also focuses on intellectual capitals. Company can achieve a competitive advantage and earn profit by owing intellectual capitals. Intellectual capitals rest on a potential link between intellectual capitals on one hand and corporate performance on the other hand. A company will grow up if a growing number of physical capitals in the same line with a growing number of intellectual capitals.The purpose of this empirical study is to investigate the influence of intellectual on bank performance, especially financial performance. This study uses empirical data from Indonesia Capital Market Directory 2005 issued by Jakarta Stock Exchange (JSE). This research uses quantitative analysis. The population of the research are banks listed in JSE.  The hypothesis test uses regression analysis model with the degree of significance at 0.05.  The main conclusion of this particular study is intellectual capitals have no influence on bank  performance

The Monetary Policy in Indonesia: in the Perspective of Islamic Economics

The writing is based on my concern on the monetary policy in Indonesia which is not fully in accordance with the Islamic teaching. Among all, the monetary policy doesn’t pay attention to the real sector. It can be seen from the sectorial dichotomy between the real and monetary sectors whereas in Islamic economics, monetary policy is only a representative of the real sector. The paper is a literary research with the approach of comparative study between Islamic monetary policy and the monetary policy employed in Indonesia. The research result is a composition of a transmission model from the perspective of Islamic economics which is based on BI Return (sharing) by creating a diagram and then explaining some thoughts of Muslim and western economists such as Stieglitz to create a monetary policy which gets along with the real sector. The model is an observational result to the monetary condition in Indonesia which is then compared to Islamic monetary thought. This model will gain good result when all transmissions of monetary policy are applied effectively