Sistem akuntansi dibutuhkan untuk menghasilkan informasi yang berguna untuk pengambilan keputusan dan sebagai alat untuk pertanggungjawaban. Hal ini berlaku tidak hanya di sektor swasta melainkan juga di sektor publik. Terlebih sejak era reformasi, tuntutan masyarakat akan transparansi pemerintah pusat ataupun pemerintah daerah (pemda) dalam mengelola penerimaan & penggunaan dana semakin besar.…
Buku ini merupakan buku referensi bagi praktisi maupun akademisi untuk meningkatkan pengetahuan dalam pengajar-an serta perencanaan mengenai pengukuran kinerja. Berbeda dengan buku-buku yang lain, buku ini juga memuat bagaimana desain karakterisitik pengukuran kinerja yang terjadi pada in¬dustri, khususnya industri perbankan. Desain dan karakteristik tersebut ditulis berdasarkan hasil peneliti…
This book advocates and illustrates the power of Interdisciplinary & Critical Perspectives, drawn from a range of social sciences, to critically analyse accounting processes & practices. Its particular focus is the extensive forms of societal regulations & requirements that are made over organisations, particularly public sector organisations, that are driven by forms of accounting, collectivel…
Practical examples, sample reports, best practices and recommendations to help you deter, detect, and prevent financial statement fraud Financial statement fraud (FSF) continues to be a major challenge for organizations worldwide. Financial Statement Fraud: Prevention and Detection, Second Edition is a superior reference providing you with an up-to-date understanding of financial statement fra…
Advances in Accounting Behavioral Research publishes high-quality research encompassing all areas of accounting and addressing issues that affect the users, preparers, and assurers of accounting information. This research incorporates theory from, and contributes knowledge and understanding to, applied psychology, sociology, management science, and behavioral economics. The first chapter invest…
Minat terhadap akuntansi forensik dan audit investigatif berkembang pesat, terutama di kalangan aparat penegak hukum dan mahasiswa program profesi akuntansi. Pemberitaan media massa menambah keingintahuan masyarakat mengenai upaya pencegahan dan penindakan terhadap korupsi, dan secara tidak langsung, mengenai investigasi dan audit investigatif. Di dalam negeri, terdapat pemberitaan yang bert…
Introduce students to the how and the why of cost management with Mowen/Hansen's CORNERSTONES OF COST MANAGEMENT, International Edition! This text provides a strong foundation with its unique step-by-step Cornerstones learning system and asks them to take understanding to the next level by getting at the conceptual understanding that students often struggle to grasp.
Learn to identify, detect, investigate, and prevent financial fraud with the latest edition of "Forensic Accounting, 4/e, International Edition". Study and understand the nature of fraud investigation today with memorable business examples and numerous actual fraud cases to ensure your understanding of today's most important fraud concepts. Examine the many types of fraud - from tax fraud and e…