., Sururi
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MEWASPADAI BENTUK DAN MODUS KECURANGAN MELALUI LAPORAN KEUANGAN ., Sururi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 11, No 2 (2008)
Publisher : Akademi Akuntansi YKPN Yogyakarta

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Abstract

Financial information which are mainly represented in form of financial statements, are predominant in the decision making process, these are due to the facts that no business and no decisions which are not related to the financial matters. As a consequence the decision makers need reliable financial information to support their decisions otherwise they will commit poor decisions which are harmful to their business and interests. However, in facts very possible that the financial statements fail to present all the important and material facts which are needed by the users, and these matters are happen intentionally due to the existent conflict of interests between the users of the financial statements and the issuer of the financial statements, in this case is management. To overcome these problem the users of financial statements, including independent auditors, must be well informed to the common potentials fraud and misleading financial statements. This paper is aimed to discuss and identify these matters.Keywords: financial statements, independent auditors, potential fraud, misleading financial statements.
Pengaruh Mutu Layanan Sarana dan Prasarana Terhadap Kepuasan Mahasiswa di Fakultas Pendidikan Teknologi dan Kejuruan Universitas Pendidikan Indonesia Purwandani, Dela; Sutarsih, Cicih; ., Sururi
Jurnal ADPEND Vol 1, No 1 (2016)
Publisher : UPI

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Abstract

The research titled “ The Effect Quality of Service Infrastructures to the satisfaction of students in the Faculty of Technology and Vocational Education University of Indonesia”. Issues addressed in this study is about how satisfied students are influenced by the quality of the service facilities and infrastructure. Generally, this study aims to find out the true picture regarding the quality of infrastructure services to the satisfaction of students in FPTK UPI. The method used in this research is descriptive method with quantitative approach. The technique of collecting data using questionnaires that were distributed to 96 students as the study sample. The result of the calculation using the general trend show that student satisfaction in the high category with an average score of 3.43 and quality of services in environmental infrastructure FPTK UPI included in the high category with an average score of 3.51. The correlation analysis using Pearson Product Moment, the correlation coefficient between variables X and Y is equal to 0.786 which shows that the correlation between the two variables are at high-level relations. The results of the significance test that is 12,320>1,661, it means that the correlation coefficient between variables X and Y are significant with linear regression analysis equation that is: Ŷ = 9,661 + 0,806 X, this means that any change in one unit variable X will be followed by a change of variable Y for 0,806. It is concluded that there is a positive and significant relationship of Quality of Service Infrastructures on Student Satisfaction in FPTK UPI. The need to improve on the quality of service that is the responsiveness of the service while in terms of student satisfaction is the fulfillment of infrastructure for student activities.
GELOMBANG PENETRASI IFRS TERHADAP DOMINASI US GAAP: ADAKAH PERBEDAAN MENDASAR BASIS LANDASAN KONSEPTUAL? ., Sururi
Wahana Vol 12, No 1 (2009)
Publisher : Akademi Akuntansi YKPN Yogyakarta

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Abstract

Since 1973, IASC has been introduced the International Accounting Standards (IAS), as part of its endeavor to horminize financial reporting internationally. However, it seems that until the year 2000s, the IAS had not been widely accepted, even though the founders of IASC deeply belive that the world very need the standard, sooner or later, it is due to the fact that from day to day the business world becoming more and more boarderless, MNC is the fact that could not be stopped, therefore worldwide comparability of the financial statements no longer a need, but it is a must. Started on 2001, after the body changed its name become IASB and the standard changed its name become IFRS, suddenly the standard becoming more and more widely accepted, a number of accounting academician and practitioner shaky facing the penetration of the IFRS wave, it is due to the lack of understanding of IFRS, particularly for those who settle already with US GAAP. This article is aimed to analyze and introduce the conceptual framework and principles underlying the standard either for US GAAP or for IFRS.Keywords: IAS, harmonize financial reporting internationally, comparability, IFRS, US GAAP
AKUNTANSI FORENSIK: SEBUAH ALTERNATIF PROFESI AKUNTANSI ., Sururi
Wahana Vol 11, No 1 (2008)
Publisher : Akademi Akuntansi YKPN Yogyakarta

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Abstract

The increasing demand of sound practice in conducting the operation of organization as well as the increasing cases of fraud and intentional misleading of financial information have triggered the emerging and developing forensic auditing. The main objective of the forensic auditing is to proof the conformity of the business operation with the legal requirements as well as to detect, to prevent, and to proof the possible offense to the legal requirement which are committed by management or persons inside the organization. The forensic auditing becomes very important to any business because any form of illegal or unauthorized business process can be very harmful either to the company itself or to the stakeholders, if not in the short run probably will be in the long run. To response the increasing demand of forensic audit, presently has been developed what the so called as a forensic accounting. The main objective of the forensic accounting is to provide the accounting systems and accounting practices which are conform to the legal requirements.Keyword: Forensic Auditing, Forensic Accounting
KEBIJAKAN AKUNTANSI DAN PERUBAHAN ESTIMASI AKUNTANSI BERDASARKAN IFRS ., Sururi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 15, No 2 (2012)
Publisher : Akademi Akuntansi YKPN Yogyakarta

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Abstract

Comparability of financial statements, either in term of the multi-periods of the same entity or in term of the similar period among the similar entities in the industry, is one of the main issue in the preparation of financial statements, therefore consistency in the adoption of accounting policy and accounting estimate become the main requirement in the preparation of financial statements. Howerver, this requirement would not be able to guarantee the comparability of the statements when the accounting standard still offering a wide range of accounting alternatives. IASB has taken a big jump to narrow the accounting alternatives in order to improve the quality of financial statements in term of their comparability.Keywords: comparability, financial statements, consistency, accounting policy, accounting estimate, accounting standard.
STANDARD AKUNTANSI PERSEDIAAN: BENARKAH IFRS MENGGUNAKAN PRINCIPLES-BASED DAN US GAAP MENGGUNAKAN RULES-BASED? ., Sururi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 12, No 2 (2009)
Publisher : Akademi Akuntansi YKPN Yogyakarta

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Abstract

IFRS and US GAAP are two mainstream of accounting standards which are deeply affect the accounting practices internationally. The IFRS is said as “principles-based” in nature and the US GAAP at the opposite side as “rules-based” in nature. Although gradually the influence of IFRS is outperform the US GAAP, but most of the US GAAP users still having difficulties in familiarizing with IFRS. The term of “principles-based” and “rules-based” to differentiate the two mainstream of accounting standards seem to be used as a simplification in viewing the difference between the both standards. Principles-based means that the accounting standards is not rigid, they are only providing general guideline on how the standards should be applied, on the other side the term rules-based means that the standards are the rigid rules of accounting practice. This paper is aimed to prove the appropriateness of the term “principles-based” for the IFRS and “rules-based” for the US GAAP, particularly in the case of accounting standards for inventory.Keywords: IFRS, US GAAP, principles-based, rules-based