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Simulasi Dollarized Attitude Model untuk Mengukur Nilai Sumber Daya Manusia (Studi Kasus pada PT. SDA)
(Pelita Harapan University - Surabaya, 2014-06-01)
Dollarized Attitude model merupakan metode non moneter untuk mengukur nilai sumber daya manusia. Dalam pendekatan ini menggunakan dasar ukuran sikap kerja yang dikonversi ke dalam satuan moneter melalui angka besaran gaji ...
Analisis Faktor yang Mempengaruhi Minat Mahasiswa dalam Mengikuti Program Pendidikan Brevet dan Sertifikasi Konsultan Pajak Guna Menghadapi MEA
(LPPM Universitas Pelita Harapan Surabaya, 2016-12-01)
The business in Indonesia is growing rapidly with AEC, which is the integrated agreement between two or
more countries in ASEAN. AEC will make access of goods and services sector easier. This will cause the workforce’s
...
Relevance of Holistic Education Curriculum in Building Accountant Competence
(Society of Interdisciplinary Business Research, 2017-05-25)
Holistic education has an important role in building the competence of accounting graduates
in the work place. Holistic education is clearly implemented in Liberal Arts courses. This
study described how the Liberal Arts ...
Evaluasi Penerapan Akuntansi Manajemen Lingkungan pada PT. II
(Pelita Harapan University, Surabaya, 2014-12-01)
Dampak dari aktivitas produksi suatu perusahaan dapat menimbulkan berbagai masalah lingkungan yang merugikan berbagai pihak. Hal ini merupakan suatu beban sosial, yang harus ditanggapi secara serius. Akuntansi Manajemen ...
Pengaruh Kebijakan Penghasilan Tidak Kena Pajak (PTKP) terhadap Penerimaan Pajak, Konsumsi, dan Simpanan Masyarakat
(LPPM Universitas Pelita Harapan Surabaya, 2017-06-01)
Global financial crisis caused the declining of performance of the world economy, so it needs a policy to
overcome economic growth slowdown. Fiscal policy set by government is non-taxable income policy. Non-taxable
income ...
ACCOUNTING OF PEACE: GREEN MOVEMENT IN INDUSTRY 4.0 (NECESSITY OF DECONSTRUCTION?)
(International Journal Of Advanced Research, 2018-05-01)
This paper provides a discussion of how Industry 4.0 supports the
purpose of the green movement brought by the accounting of peace
philosophy. The meaning of accounting has evolved over time.
Accounting is not merely a ...
Perbedaan Persepsi Mahasiswa Akuntansi Indonesia dan Singapura Mengenai Keterampilan Akuntansi dan Bahasa Inggris dalam Menghadapi Masyarakat Ekonomi ASEAN
(LPPM Universitas Pelita Harapan Surabaya, 2016-06-01)
The process of integration and competition caused by globalization led Southeast Asian countries decided
to establish regional cooperation, known as ASEAN. ASEAN makes an agreement to form AEC in 2015 to improve
global ...
Triple Bottom Line Accounting Dalam Mendukung Ekoefisiensi
(Pelita Harapan University - Surabaya, 2013-12-01)
Triple bottom line muncul sebagai konseptualisasi yang populer sebagai alat pelaporan untuk mengartikulasikan kinerja sosial, lingkungan, dan ekonomi perusahaan. Tuntutan ecoefficiency dalam bisnis meningkat seiring dengan ...
Analisis Perbedaan Gender terhadap Perilaku Etis, Orientasi Etis dan Profesionalisme pada Auditor KAP di Surabaya
(Pelita Harapan University - Surabaya, 2014-06-01)
A public accountant is assigned to audit and provide opinion for the financial statement’s users in decision making. Auditor’s service can be reliable if they are able to become a professional, having adequate knowledge ...
A REFLECTION ON LEGAL LIABILITIES OF PUBLIC ACCOUNTANT: PHENOMENOLOGICAL STUDY IN THE FRAMEWORK OF MASCULINE AND FEMININE VALUES
(International Journal Of Advanced Research, 2017-05-01)
Legal liability may arise as public accountant gives professional
services. The objective of this research is to gain insight into
awareness of legal liability on the part of public accountant in gender
perspective. ...