Anis Chariri, SE, MCom, PhD, Akt

Senior Lecturer, School of Accounting, Faculty of Economics Diponegoro University
RSS icon Email icon Home icon
  • IRM Cyber Risk Report

    Posted on March 21st, 2014 anis 2 comments

    The Institute of Risk Management, supported by CGMA, has launched a new report which explores risk management in the context of cyber risk.

    New technologies are transforming every aspect of modern life, from how we run our social lives to the way we do business. New methods of communication, and of storing and using information, can bring huge benefits. But they also create new risks and it is vital that organisations understand and manage their risk exposure. For details, click this link

  • Materi Kuliah Teori Akuntansi S1

    Posted on March 12th, 2014 anis No comments

    Mata Kuliah Teori Akuntansi membahas beberapa konsep penting dalam akuntansi. Salah satu isu menarik yang perlu dipahami adalah aspek lingkungan dalam pengembangan akuntansi, peran IASB dan IFRS, dan Fair Value measurement. Berikut ini adalah materi yang akan dibahas untuk ketiga topik di atas. Silahkan didownload, dibaca dan dipahami dengan baik.

    gbpp_teori-akuntansi-s-1_2014.pdf

    Aspek Lingkungan

    IASB dan IFRS

    FairValue Measurement

    Fair Value Guide

    Enjoy reading guys…. Reading makes you …….  knowledgeable people

  • PMK Akuntan Beregister Negara

    Posted on February 21st, 2014 anis No comments

    Menteri Keuangan telah mengesahkan Peraturan Menteri Keuangan (PMK) Nomor 25/PMK.01/2014 tentang Akuntan Beregister Negara. PMK ini akan menjadi landasan baru bagi profesi akuntan  dalam membangun kualitas keprofesian yang lebih handal dan mumpuni, untuk bersaing di kancah global.

    PMK ini antara lain mengatur mekanisme registrasi ulang, pembinaan akuntan profesional Indonesia, pendidikan profesi akuntan dan ujian sertifikasi akuntan profesional, serta mekanisme pendirian kantor jasa akuntansi (KJA).

    Read the rest of this entry »

  • Simposium Nasional Akuntansi

    Posted on February 13th, 2014 anis 1 comment

    Simposium Nasional akuntansi (SNA) merupakan agenda rutin IAI-KaPd yang membahas hasil-hasil penelitian bidang akuntasi pemerintah, akuntansi keuangan, pasar modal, dan perpajakan. Panitia SNA XVII mengundang praktisi, peneliti, pendidik, dan mahasiswa untuk mengirimkan hasil-hasil penelitian terbaik guna dipresentasikan dalam SNA XVII yang akan diselenggarakan di kota Mataram pulau Lombok dengan Universitas Mataram sebagai tuan rumah. SNA XVII mengangkat tema Integrated Reporting, konsep baru yang saat ini sedang dirumuskan oleh IFAC dalam penyajian dan pengungkapan laporan keuangan oleh perusahaan kepada stakeholder. Beralihnya penilaian kinerja keuangan menuju penilaian keuangan dan nonkeuangan secara terintegrasi menunjukkan bahwa entitas perusahaan mulai menekankan pentingnya pertumbuhan dan pencapaian kinerja yang berkesinambungan dalam jangka panjang.

     OFFICIAL WEBSITE  

    DOWNLOAD BROCURE: 23-iklan-sna-mataram.pdf

     

  • Beneish Ratio

    Posted on February 4th, 2014 anis 1 comment

    Tthe M-Score is a mathematical model-reated by Professor Messod Beneish- that uses eight financial ratios to identify whether a company has manipulated its earnings. The variables are constructed from the company’s financial statements and create a score to describe the degree to which the earnings have been manipulated. In many ways it is similar to the Altman Z-Score, but it is focused on  detecting earnings manipulation rather than bankruptcy. Read the rest of this entry »

  • Analysis ratios for detecting financial statement fraud

    Posted on January 23rd, 2014 anis 1 comment

    Detection of financial statement fraud is on the front burner. With billions of losses behind us from such companies as Enron, Tyco, and WorldCom, the numbers of cases has slowed but not stopped. Catching the deeds early is important because the average financial statement fraud costs businesses an average of $1 million, according to the ACFE’s 2004 Report to the Nation. Analysis ratios tested by an Indiana University professor show promise in identifying possible infractions and helping CFEs focus their efforts once retained to look into suspicions. Although the study is now six years old, it appears to be increasingly used to help detect signs of financial manipulations. For details please download this file: analysis-ratios-for-detecting-fs-fraud.pdf

  • Selamat Tahun Baru Bro!

    Posted on December 31st, 2013 anis 1 comment

    ucapan-selamat-tahun-bar-2014.jpgTahun ini hampir usai terlalui, Belumlah tergores coretan berarti, Belumlah setiap gagasan menjadi nyata, Konsep masih terdokumenkan. Padahal telah berada dipenghujung, Meski akan terlewati, Semoga ada perubahan dalam lembaran baru. Selamat tahun baru 2014..(http://www.lokerseni.web.id)

  • Compliance Theory

    Posted on October 28th, 2013 anis 1 comment

    Bagi yang tertarik dengan riset akuntansi yang berbasis compliance Theory. Pandangan Etzioni tentang Compliance Theory mungkin menarik untuk dikaji. untuk detailnya. klik ini compliance-theory_etzioni.pdf

  • US begins government shutdown as budget deadline passes

    Posted on October 2nd, 2013 anis 1 comment

    The US government has begun a partial shutdown after the two houses of Congress failed to agree a new budget.The Republican-led House of Representatives insisted on delaying President Barack Obama’s healthcare reform - dubbed Obamacare - as a condition for passing a bill.

    More than 700,000 federal employees face unpaid leave with no guarantee of back pay once the deadlock is over.

    It is the first shutdown in 17 years and the dollar fell early on Tuesday.

    For Details click here

  • MYTHS AND REALITIES OF QUALITY FINANCIAL REPORTING

    Posted on October 2nd, 2013 anis 1 comment

    Financial reporting is purported to be a useful mechanism for managers to communicate with outside parties such as investors, creditors and financial analysts. Relevant and reliable information supplied by financial reporting can have significant effects for companies and for public confidence in capital markets (Bromwich 1992; Miller and Bahnson 2002). This means that financial reporting can be used as a medium to promote greater transparency and accountability. However, whether financial reporting is capable of providing sufficient and appropriate information to help users make economic decisions is questionable Read the rest of this entry »

  • Materi Riset Keuangan

    Posted on April 15th, 2013 anis 2 comments

    Bagi mahasiswa MM Konsentrasi Keuangan, berikut ini dapat didownload materi ttg Literature Review…. w3_-litetarure-review-mm_indo.pdf

  • The 2013 International Research Conference on Business and Economics (IRCBE)

    Posted on January 22nd, 2013 anis 5 comments

    Faculty of Economics and Business, Diponegoro University has taken an unprecedented step in organizing prestigious global conference on business and economics.. As a flagship event, 2013 International Research Conference on Business and Economics (IRCBE) is a high quality international forum for researchers, professionals, post-graduate students and specialists to share, cultivate, exchange and broaden the cutting-edge ideas, research findings, and academics/professional endeavours on business and economics. Read the rest of this entry »

  • IPSASB PUBLISHES FIRST CHAPTERS OF PUBLIC SECTOR CONCEPTUAL FRAMEWORK

    Posted on January 17th, 2013 anis 7 comments

    (New York, January 11, 2013) - The International Public Sector Accounting Standards Board (IPSASB) has issued the first four chapters of its Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities (the Conceptual Framework). The chapters are: Chapter 1:    Role and Authority of the Conceptual Framework

    Chapter 2:    Objectives and Users of General Purpose Financial Reporting

    Chapter 3:    Qualitative Characteristics

    Chapter 4:    Reporting Entity

    The Conceptual Framework underpins the development of International Public Sector Accounting Standards (IPSASs) and Recommended Practice Guidelines (RPGs).     Read the rest of this entry »

  • BAHAN UTS SEMINAR AKUNTANSI S-1

    Posted on October 16th, 2012 anis 9 comments

    Bagi mahasiswa S1 yang mengambil MK Seminar Akuntansi (Anis CHARIRI), wajib memperhatikan hal-hal berikut ini. Pertama, semua mahasiswa wajib mendownload bahan ujian pada file berikut ini MATERI UTS. Jumlah file ada dua yang dizip dalam satu file. Kedua, agar sukses ujian, ikuti prosedur berikut ini.

    1. Sesegera mungkin mendownload materi yang ada di blog ini
    2. Cetak (print out)  file tersebut dan baca sedini mungkin
    3. Bawa print out materi tersebut (keduanya) pada saat ujian berlangsung (sesuai Jadwal Fakultas)
    4. Baca petunjuk ujian yang ada di lembar ujian pada hari H ujian
    5. Mahasiswa yang tidak membawa kedua bahan (print out) dilarang meminjam bahan pada temannya
    6. Segala risiko ketidak disiplinan ada pada masing-masing individu

    Saya yakin, jika mahasiswa mengikuti petunjuk ini mahasiswa tersebut akan sukses dalam UTS,….terus….mungkin saya akan koprol dan bilang WAUW…gitu. May Allah Bless You (MABU).

    SILAHKAN DOWNLOAD MATERI UTS DISINI

  • Metodologi Penelitian S1

    Posted on October 11th, 2012 anis 4 comments

    Semua mahasiswa yang mengambil MK Metodologi Penelitian (Anis Chariri) wajib mengisi foemulir yang dapat diakses pada link berikut ini…..cekiddot. http://www.surveymonkey.com/s/LFTZQH8″