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TEORI AKUNTANSI : Konsep, Aplikasi, dan Implikasi
Buku "Teori Akuntansi : Konsep, Aplikasi, dan Implikasi" menggambarkan perjalanan holistik melalui esensi teori akuntansi. Dimulai dengan Pengantar, pembaca dibawa melalui evolusi sejarah dan perkembangan teori akuntansi. Paradigma akuntansi dan cabang-cabang utama dijelaskan secara mendalam, termasuk Teori Akuntansi Keuangan yang mengeksplorasi pengukuran dan pelaporan informasi keuangan. Selanjutnya, Teori Akuntansi Biaya menggali analisis biaya dan pengambilan keputusan bisnis, sementara Teori Akuntansi Manajemen membahas peran akuntansi dalam manajemen organisasi. Buku ini juga memperkenalkan isu-isu kontemporer, seperti Teori Pelaporan Keberlanjutan yang menyoroti dampak lingkungan dan sosial. Teori Akuntansi Positif membawa aspek analitis, sementara Teori Akuntansi dan Etika merenungkan integritas dalam praktik akuntansi. Buku ini adalah panduan mendalam yang menggabungkan akademis dan praktis, menguraikan konsep-konsep teori akuntansi dengan jelas dan memberikan wawasan tentang implikasi dalam pengambilan keputusan. Bagi pembaca yang ingin memahami dasar-dasar teori akuntansi dan dampaknya dalam berbagai konteks, buku ini menjadi sumber pengetahuan tak ternilai.
PENGANTAR AKUNTANSI : Konsep Dasar dan Praktik Terkini
Buku "Pengantar Akuntansi : Konsep Dasar & Praktik Terkini" adalah buku yang dirancang untuk memberikan pemahaman mendalam tentang dasar-dasar akuntansi dan bagaimana menerapkan praktik terkini dalam bidang ini. Buku ini ditulis dengan bahasa yang jelas dan disusun secara sistematis, sehingga cocok untuk pembaca yang baru memulai studi akuntansi atau mereka yang ingin memperdalam pengetahuan mereka. Buku ini dimulai dengan memberikan pengantar yang lengkap tentang pentingnya akuntansi dalam mengelola informasi keuangan. Pembaca akan mempelajari konsep dasar seperti prinsip akuntansi, dan siklus akuntansi, dan akuntansi keuangan yang diterapkan secara luas. Penjelasan yang komprehensif dan co...
UMKM : Peran Pemerintah Dalam Meningkatkan Daya Saing UMKM di Indonesia
Buku "UMKM: Peran Pemerintah dalam Meningkatkan Daya Saing UMKM di Indonesia" merupakan sebuah karya yang mengangkat isu penting mengenai peran pemerintah dalam mendukung dan meningkatkan daya saing Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia. Dalam buku ini, pembaca akan dibawa untuk memahami Konsep Dasar UMKM, Jenis-jenis UMKM, Program dan Inisiatif Pemerintah untuk UMKM dan Strategi Pengembangan UMKM termasuk tantangan yang dihadapi seperti akses terbatas terhadap modal, perizinan yang rumit, infrastruktur yang kurang, dan persaingan yang ketat. Tim penulis juga menyajikan gambaran tentang bagaimana Peluang Usaha UMKM dapat menjadi tulang punggung ekonomi negara dan sumber utama ...
Continuous Auditing
Continuous Auditing provides academics and practitioners with a compilation of select continuous auditing design science research, and it provides readers with an understanding of the underlying theoretical concepts of a continuous audit, ideas on how continuous audit can be applied in practice, and what has and has not worked in research.
Financial Accounting Theory and Analysis
Financial Accounting Theory and Analysis: Text and Cases, 13th Edition illustrates how accounting standards impact the daily decisions of accounting professionals. This authoritative textbook shows how accounting theory explains why particular companies select certain accounting methods over others, and predicts the attributes of firms by analyzing their accounting methods. The text examines empirical research relevant to various theories of accounting and the uses of accounting information, including the fundamental analysis model, the efficient markets hypothesis, the behavioral finance model, the positive accounting theory model, the human information processing model, and the value creat...
Handbook of Research on Transnational Higher Education
The integration of new technology and global collaboration has undoubtedly transformed learning in higher education from the traditional classroom setting into a domain of support services, academic programs, and educational products which are made available to learners. The Handbook of Research on Transnational Higher Education is a unique compilation of the most recent research done by higher education professionals in the areas of policy, governance, technology, marketing, and leadership development. This publication succeeds in highlighting the most important strategies and policies for professionals, policymakers, administrators, and researchers interested in higher education management.
Advances in Digital Science
This book gathers selected papers that were submitted to the 2021 International Conference on Advances in Digital Science (ICADS 2021) that aims to make available the discussion and the publication of papers on all aspects of single and multi-disciplinary research on Conference topics (https://ics.events/icads-2021/). ICADS 2021 was held on February 19–21, 2021. An important characteristic feature of Conference is the short publication time and world-wide distribution. Written by respected researchers, the book covers a range of innovative topics related to: Advances in Digital Agriculture & Food Technology, Advances in Digital Economics, Advances in Digital Education, Advances in Public H...
Internal Control Audit and Compliance
Ease the transition to the new COSO framework with practical strategy Internal Control Audit and Compliance provides complete guidance toward the latest framework established by the Committee of Sponsoring Organizations (COSO). With clear explanations and expert advice on implementation, this helpful guide shows auditors and accounting managers how to document and test internal controls over financial reporting with detailed sections covering each element of the framework. Each section highlights the latest changes and new points of emphasis, with explicit definitions of internal controls and how they should be assessed and tested. Coverage includes easing the transition from older guideline...
Towards the Local Government’s Integrated Accountability Framework
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...
