Wahdini Suhairi Abstract Financial statement in small and mediums enterprises (SMEs) is low. It is probably resulted by overload of Standar Akuntansi Keuangan (SAK) for SMEs. This paper is preliminary research to analyze the perception of Accountant who work for banks and taxes towards the necessity of SMEs and Large Firms to follow the guidance…
PERSEPSI AKUNTAN TERHADAP OVERLOAD STANDAR AKUNTANSI KEUANGAN (SAK) BAGI USAHA KECIL DAN MENENGAH
Penulis Jurnal : Wahdini – Suhairi Abstract Financial statement in small and mediums enterprises (SMEs) is low. It is probably resulted by overload of Standar Akuntansi Keuangan (SAK) for SMEs. This paper is preliminary research to analyze the perception of Accountant who work for banks and taxes towards the necessity of SMEs and Large Firms…
Penghentian Prematur Atas Prosedur Audit
Jurnal Simpsoium Nasional Akuntansi IX (SNA 9) Penghentian Prematur Atas Prosedur Audit Suryanita Weningtyas Alumni Fakultas Ekonomi Universitas Sebelas Maret Doddy Setiawan Fakultas Ekonomi Universitas Sebelas Maret Hanung Triatmoko Fakultas Ekonomi Universitas Sebelas Maret Abstract Premature sign off of audit procedure is one form of Reduced Audit Quality / RAQ behaviors. This act refers to…
DESIGNING THE BALANCED SCORECARD WEIGHT ON SYARIAH BANK BRANCHES THROUGH PERFORMANCE MEASUREMENT
SIMPOSIUM NASIONAL AKUNTANSI 9 PADANG DESIGNING THE BALANCED SCORECARD WEIGHT ON SYARIAH BANK BRANCHES THROUGH PERFORMANCE MEASUREMENT (AN EMPIRICAL STUDY ON BANK SYARIAH MANDIRI) UNGGUL PURWOHEDI State University of Jakarta, Indonesia IMAM GHOZALI Diponegoro University, Indonesia ABSTRACT The objective of the study is to design the appropriate weight for each balanced scorecard perspectives (financial, customer,…
THE EFFECT OF COGNITIVE AND AFFECTIVE ASPECTS IN DECISION MAKING USING BALANCED SCORECARD
Jurnal Simpsoium Nasional Akuntansi IX (SNA 9) THE EFFECT OF COGNITIVE AND AFFECTIVE ASPECTS IN DECISION MAKING USING BALANCED SCORECARD JESICA HANDOKO1 Unika Widya Mandala Surabaya GUDONO Universitas Gadjah Mada Yogyakarta ABSTRACT This study examines the effect of decision makers’ cognitive and affective aspects in decision making, especially when a firm implementing Balanced Scorecard (BSC)….