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Buku "Teori Akuntansi : Teori Komprehensif dan Perkembangannya" menyajikan pandangan mendalam tentang teori akuntansi, mencakup aspek penting seperti sejarah dan perkembangan akuntansi, tujuan dan fungsi, serta konsep dan prinsip dasar. Dilengkapi dengan pembahasan mengenai kerangka konseptual, standar akuntansi keuangan, teori akuntansi positif dan normatif, buku ini menjadi panduan lengkap bagi praktisi dan akademisi. Pengukuran dan pengakuan dalam akuntansi, serta isu-isu kontemporer dibahas secara detail untuk memberikan gambaran yang menyeluruh tentang praktik akuntansi modern. Pendekatan metodologi penelitian akuntansi yang kuat membuat buku ini relevan dan bermanfaat bagi mahasiswa da...
Akuntansi merupakan seni mencatat, mengklasifikasikan, mengikhtisarkan, dan menganalisis transaksi ekonomi. Weygant (dalam Yadiati & Wahyudi, 2007) akuntansi adalah suatu sistem informasi untuk mengidentifikasi, mencatat, dan mengkomunikasikan kejadian ekonomi dari suatu organisasi kepada pihak yang berkepentingan. Meigs (dalam wikipedia.com, 2008) akuntansi adalah Pengukuran, penjabaran, atau pemberian kepastian mengenai informasi yang akan membantu manajer, investor, otoritas pajak dan pembuat keputusan lain untuk membuat alokasi sumber daya keputusan di dalam perusahaan, organisasi, dan lembaga pemerintah. Dalam hal ini, Akuntansi merupakan seni dalam mengukur, berkomunikasi dan menginterpretasikan aktivitas keuangan. Secara luas, akuntansi juga dikenal sebagai “bahasa bisnis”.
This text offers a structured approach to principles of auditing using International Standards on Auditing as its basis. Written by a team of influential professional auditors with a wealth of teaching experience this book provides a real world perspective on current auditing practices with coverage of cutting edge developments and techniques. The full text downloaded to your computer With eBooks you can: search for key concepts, words and phrases make highlights and notes as you study share your notes with friends eBooks are downloaded to your computer and accessible either offline through the Bookshelf (available as a free download), available online and also via the iPad and Android apps. Upon purchase, you'll gain instant access to this eBook. Time limit The eBooks products do not have an expiry date. You will continue to access your digital ebook products whilst you have your Bookshelf installed.
Each study guide chapter is comprised of a detailed chapter review, demonstration problems, true/false, multiple-choice, matching questions, and copmrehensive exercises. Solutions to study guide questions are provided.
Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.
For decades now, organizations have been struggling to find the best way to address their social and environmental responsibilities alongside their economic obligations. In other words, they want to know how best to effectively manage their operations based on a triple bottom line (3BL)--one that reflects social, environmental, and economic performance. Recently, an international standard for integrated reporting has emerged that in principle emphasizes the importance of managing toward a triple bottom line. But it fails to provide specific guidance on how to do so. Organizations have been left to their own devices to respond. How should 3BL management actually be done? In this book, sustain...
With the thoroughness that this recently spotlighted nation requires, this volume examines Kuwaits internal and external security situation after the turbulent days of the Gulf War and investigates continued Western involvement in its safekeeping. It also examines Kuwaits changing role as an energy exporter. }With the thoroughness that this recently spotlighted nation requires, this volume examines Kuwaits internal and external security situation after the turbulent days of the Gulf War and investigates continued Western involvement in its safekeeping. It also examines Kuwaits changing role as an energy exporter. }
This multi-disciplinary volume provides a critical examination of corporate governance reform in Southeast Asia especially after the Asian financial crisis in 1997. The weaknesses in the corporate sector, such as poor investment structure, weak legal and accounting systems, faulty financial practices, and questionable political interventions, are some of the pertinent issues raised by the authors, who include legal specialists, corporate practitioners, economists, and political scientists. Policy measures to improve corporate transparency, institutional accountability, and fiscal prudence are also proposed. The volume provides interested readers and policy-makers in Southeast Asia with the most current research and policy options on corporate governance reform, and advocates more committed and effective governance changes in the future.
This book presents a new integrated theory of dynamic management and leadership in one comprehensive approach. It offers a new way of looking at the field, drawing on a wide body of research and practice in the fields of leadership and management, across all sectors in education and more broadly. The book focuses on management against a backdrop of leadership theory. Including examples of practice and application in schools, colleges and universities, it uses a range of historical leadership approaches to scaffold different management techniques that are known to work in effective organisations. It explores the overlap between management and leadership as dynamic theoretical and practical ac...
This book shows the growing phenomenon and the broad impact of socio-environmental conflicts in the grassroots communities—farmers, fishermen and urban poor—in Indonesia, as the effects of government’s development strategies based on neoliberal and New Public Management (NPM) views without a clear accountability system or socio-environmental accountability practices and reports are becoming apparent. Inspired by the emancipatory socio-environmental accounting discourse, which focuses on the socio-local context in developing alternative models of accountability based on local views and people's aspirations, this book uses research methodology based on the principles put forth by Indones...