Senior Lecturer, School of Accounting, Faculty of Economics Diponegoro University
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  • IRM Cyber Risk Report

    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

  • Interesting Study on Audit Committee and Fraud

    In an effort to restore investor confidence in the wake of recent financial reporting scandals, the Sarbanes-Oxley Act of 2002 mandates that audit committees be fully independent and have at least one financial expert. The SEC adopted rules implementing these Sarbanes-Oxley provisions. This paper contributes to the literature on the association between audit committee characteristics recommended by SOX and the likelihood of fraud in two ways. First, we focus on audit committee composition and the extent of the underlying nature of the firm (e.g., firm size, growth) and the contracting environment (e.g., managerialownership, leverage) of the firm on the likelihood of fraud. In particular, we find that the likelihood of fraudulent financial reporting is negativelyrelated to audit committee independence, number of audit committee meetings and managerial ownership and positively related to firm size and firm growth opportunities Read the rest of this entry »

  • SEJARAH PERKEMBANGAN AKUNTANSI DI INDONESIA

    Praktik akuntansi di Indonesia dapat ditelusur pada era penjajahan Belanda sekitar 17 (ADB 2003) atau sekitar tahun 1642 (Soemarso 1995). Jejak yang jelas berkaitan dengan praktik akuntansi di Indonesia dapat ditemui pada tahun 1747, yaitu praktik pembukuan yang dilaksanakan Amphioen Sociteyt yang berkedudukan di Jakarta (Soemarso 1995). Pada era ini Belanda mengenalkan sistem pembukuan berpasangan (double-entry bookkeeping) sebagaimana yang dikembangkan oleh Luca Pacioli. Perusahaan VOC milik Belanda-yang merupakan organisasi komersial utama selama masa penjajahan-memainkan peranan penting dalam praktik bisnis di Indonesia selama era ini (Diga dan Yunus 1997). Read the rest of this entry »

  • RASISME DALAM PELAPORAN KEUANGAN

    Betulkan ada rasisme dalam pelaporan keuangan? Pemahaman tetang rasisme dalam pelaporan keuangan dapat diketahui jika kita mau menelaah kalimat-kalimat (narrative texts)  yang dimuat  dalam laporan tahunan perusahaan. Untuk menelaahnya, kita perlu memahami apa sebenarnya rasisme karena rasisme tidak sekedar behubungan dengan ras, suku dan agama. Read the rest of this entry »

  • AKSES JURNAL DARI RUMAH

    Pada awal Juni 2009 DIKTI resmi menyediakan akses jurnal online untuk seluruh perguruan tinggi di Indonesia. Jurnal yang dilanggan yaitu PROQUEST, EBSCO, Cengage learning dan EMERALD. Untuk mengakses jurnal tersebut dari rumah, kita dapat menggunakan username dan password berikut ini (Sebaiknya copy paste UserName dan Password untuk menghindari kesalahan): Read the rest of this entry »

  • STUDYING FINANCIAL REPORTING PRACTICE WITHIN CULTURAL PERSPECTIVE: A NOTE FOR DOING REASEARCH IN THE INDONESIAN ENVIRONMENT

    by
    Anis Chariri
    Universitas Diponegoro Semarang

     

    Abstract

    Studies of financial reporting have proceeded in several directions and have raised concerns about the roles of corporate governance mechanisms, auditors and regulators in monitoring managers’ behaviour. Most of these studies have been dominated by the positive accounting research paradigm framework. However, empirical studies have not provided conclusive and convincing evidence to support the claims made for the usefulness of financial reporting. Such studies produced different results, but they did not provide conclusive and convincing explanations for such different findings. This paper argues that accounting practice is influenced not only by economic variables as claimed by the proponents of positive research, but also by institutional, political and cultural environments. Consequently, this study suggests some notes to study financial reporting practice within cultural perspective especially in the Indonesian environment.

    Keywords: financial reporting, Javanese culture, institutions, qualitative research Read the rest of this entry »

  • International Accounting: Standards, Regulations, and Financial Reporting

    Accounting standards, which determine the accounting numbers published by companies, play a major role in the wealth distribution process in market economies. Accounting standards are believed to intend to enhance the quality of accounting information and to reduce the information asymmetry among market participants. In these market economies accounting standards are set either by private standard-setting bodies or by public standard-setting bodies.
    The examination of private sector standard-setting processes has been the subject of a considerable number of studies. In almost all studies, private standard setting is always considered as a political activity, in which interested parties are given the opportunity to lobby the standard setter and thus influence the process. Parties affected by the rules will seek to persuade the standard setter to write the rules to their advantage. As a result, lobbying activities take place in order to promote, influence, or obstruct proposed accounting standards. The role of the standard setter is to resolve conflicts amongst interested groups by building consensus. Private standard setters develop their standards according to a due process, which allows all interested parties the opportunity to provide input on proposed accounting standards. For more information download here

  • E-BOOK METODOLOGI PENELITIAN KUALITATIF

    Metodologi penelitian kualitatif  untuk ekonomi, manajemen dan akuntansi, kelihatannya seperti barang aneh di Indonesia. Keanehan ini dapat terjadi karena beberapa sebab antara lain metodologi ini tidak diajarkan untuk ketiga bidang kajian di atas dan sulitnya mencari buku kualitatif. Kalaupun ada buku tersebut harganya mahal, yang sulit dijangkau oleh mahasiswa dan dosen yang berkantong tipis (seperti saya misalnya…ihik…). Namun demikian, dengan sedikit upaya sebenarnya kita dapat memperoleh buku gratis melalui fasilitas E-Book. Saya kurang tau pasti ini illegal atau legal. Cuma satu prinsip saya bahwa pengetahuan itu untuk semua orang. Jadi kalo memang ada di Free E-Book,….mari kita nikmati bersama. Berikut buku yang saya dapat….FREE. Silahkan di download

    1. Dillema of Qualitative Research
    2. Essential Guide to Qualitative Research
    3. Understanding  Qualitative Research
    4. Case Study Research 
  • Financial Reporting Practice and Javanese Culture

    by Anis Chariri

    Financial reporting practice has been seen as one that concerns technical and economic aspects. However, it is argued that financial reporting practice is a socially constructed reality. This book provides evidence of such claim based on an ethnographic case study conducted in an Indonesian insurance company. This study reveals that the company is committed to quality financial reporting because such reporting can be used to gain legitimacy and to maintain social harmony. The way the actors in the company construct such practice is influenced by its organisational culture, which reflects Javanese culture. In addition, the exercise of power and leadership in the company determines the construction of such practice. The Javanese philosophy of power and leadership has shaped such exercise of power and leadership. Leaders of the company have been able to show themselves as exemplary models for their subordinates (ing ngarso sung tulodo), as individuals who are able to empower subordinates (ing madyo mangun karso), and have a sense of responsibility to their subordinates (tut wuri handayani). Thus, such practice reflects the Javanese ideas on an ethical social relationship. For more information…

  • Four Out Of 10 Global Executives Reluctant to Disclose Significant Corruption Incident to Authorities

    Contact: Lauren Mistretta
    Deloitte Services LP
    Senior Manager, Public Relations
    +1 312 486 4259

    NEW YORK, February 2, 2009 - In a Deloitte survey of 329 executives from around the world, 41 percent of respondents indicated that senior management should investigate and deal with matters internally or wait to see if there are consequences rather than make a voluntary disclosure to authorities if a significant incident of corruption was uncovered at their organizations.

    The study, titled “Fortifying Anti-Corruption in Today’s Corporation,” also revealed that despite differing views about disclosure, the vast majority of those surveyed (93 percent) believe that an internal investigation should be conducted if a significant incident of corruption were uncovered, and 75 percent support zero tolerance anti-corruption policies with strong disciplinary measures, including firing those responsible for corrupt acts. Read the rest of this entry »

  • HARMONISASI STANDAR AKUNTANSI INTERNASIONAL: ANALISIS KRITIS DARI PERSPEKTIF ISLAM

    Oleh: Anis Chariri

      ABSTRACT

    Harmonisation of international accounting standard has stimulated a debate concerning the relevance of international accounting standards to the development of accounting in developing countries. It is claimed that such harmonisation is intended to increase comparability of financial reporting between companies from different countries. However, this paper argues that harmonisation is more concerned with hegemony of US accounting in the international arena. From the Islamic perspective, a number of international accounting standards seem to be in the contradiction with Islamic values. As accounting is practised in a certain environment, it is suggested that accounting standards should be developed based on unique characteristics of environment in which financial reporting practice takes place.

    Kata Kunci: harmonisasi, standar akuntansi, anglo-saxon, dan Islam Read the rest of this entry »

  • The Audit Committee Journey Charting Gains, Gaps, and Oversight Priorities: A Global View

    This publication highlights key findings from our 2008 international survey of audit committee members of public and nonpublic companies around the world. Conducted by the ACIs of KPMG International member firms, the survey focuses on an array of audit committee challenges and emerging issues, including oversight priorities and practices, overall effectiveness, and opportunities for improvement. More information

  • KPMG International survey of corporate responsibility reporting 2008

    Corporate responsibility reporting has emerged significantly in the recent year. A number of studies on sustainability have been conducted by researchers. One of interesting studies was that by KPMG in 2008. The 2008 survey is regarded as the most comprehensive conducted on this subject to date. In addition to the Global Fortune 250, the sample also included the 100 largest companies by revenue, in 22 countries. The survey presents historical data where possible, drawing from 5 previous surveys conducted by KPMG firms since 1993. Only information available in the public domain was used for this survey, such as company websites, corporate responsibility reports and annual reports issued in 2007-2008. For more information and download…