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"ABSTRAKPenelitian ini bertujuan untuk menganalisis fenomena yang terjadi di PKN STAN mengenai kesiapan PKN STAN dalam mengimplementasikan KKNI, SN-Dikti, dan IES 4, motivasi mengadopsi pembelajaran professional values, ethics and attitudes, kesesuaian implementasinya dengan KKNI, SN-Dikti, dan IES 4, serta peran aktor dalam organisasi terhadap proses desain pembelajaran mengenai professional values, ethics and attitudes. PKN STAN merupakan salah satu perguruan tinggi kedinasan yang menyelenggarakan program pendidikan akuntansi dan lulusannya sebagian besar bekerja di pemerintahan. Penelitian ini menggunakan pendekatan studi kasus dan pendekatan kualitatif serta menggunakan institutional theory dalam menganalisis permasalahan penelitiannya. Penelitian ini menunjukkan bahwa desain pembelajaran PKN STAN mengenai professional values, ethics and attitudes telah sesuai dengan KKNI dan SN-Dikti, tetapi belum menerapkan IES 4. Dalam merespons konvergensi IES 4, PKN STAN menunjukkan kondisi normative isomorphism dan dinilai telah cukup siap untuk menerapkan standar tersebut dengan sistem pendidikan saat ini.

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ABSTRACTThis study aims to analyze the phenomenon that occurs in PKN STAN about the readiness of PKN STAN in implementing KKNI, SN Dikti, and IES 4, the motivation to adopt the learning of professional values, ethics and attitudes, the suitability of its implementation with KKNI, SN Dikti, and IES 4, as well as the role of actors in the organization of the learning design process of professional values, ethics and attitudes. PKN STAN is one of the official universities that organizes accounting education programs and graduates mostly work in government. This research uses case study and qualitative approaches and use institutional theory in analyzing research problem. This research indicates that PKN STAN 39 s learning design on professional values, ethics and attitudes has been in accordance with KKNI and SN Dikti, but has not implemented IES 4. In response to convergence of IES 4, PKN STAN shows normative isomorphism condition and is considered ready to apply standard with the current education system. "

"Indonesia menerapkan IFRS di dalam standar pelaporan akuntansinya mulai tahun 2012. IFRS tidak serta merta diterima begitu saja, namun melewati beberapa tahapan proses yang panjang, yaitu mulai dari proses standardisasi hingga konvergensi IFRS. Pada mulanya, organisasi profesi akuntansi menggalakkan standardisasi namun gagal karena dunia akuntansi internasional tidak berkenan untuk meninggalkan standar akuntansi global yang seragam di seluruh negara di dunia kerana perbedaan latar belakang dan budaya di masing-masing negara. Kemudian, upaya tersebut beralih ke harmonisasi yang berusaha menyelaraskan perbedaan-perbedaan standar-standar akuntansi domestik agar tercipta suatu keharmonisan. Dalam perkembangannya, kemudian harmonisasi beralih ke konvergensi IFRS yang berusaha menyesuaikan standar-standar akuntansi domestik di masing-masing negara agar sesuai dengan IFRS.Selain standar pelaporan akuntansi yang harus diseragamkan, standar pemeriksaannya pun juga harus diselaraskan agar supaya pelaporan keuangan yang disusun berdasarkan International Financing Reporting Standards (IFRS) dapat meningkatkan kualitas pelaporan keuangan sehingga mempunyai tingkat komparabilitas yang tinggi di dunia akuntansi internasional."

"Advances in Accounting Education: Teaching and Curriculum Innovations publishes articles that explain how teaching methods or curricula/programs in accounting can be improved. The series includes both non-empirical and empirical articles. Non-empirical papers are academically rigorous, and specifically discuss the institutional context of a course or program, as well as any relevant trade-offs or policy issues. Empirical reports exhibit sound research design and execution, and develop a thorough motivation and literature review, including references from outside the accounting field, where appropriate."

"Penelitian ini bertujuan untuk mengkaji standar akuntansi nasional pada periode sebelum dan sesudah konvergensi IFRS untuk menentukan apakah standar tersebut menjadi bersifat lebih principles-based. Hasil menunjukkan bahwa jumlah karakteristik rules-based meningkat signifikan pada standar akuntansi nasional Hong Kong, Malaysia, Indonesia dan Singapura pada periode 1999-2013. Perbandingan antara tingkat karakteristik rules-based pada standar akuntansi nasional dan IFRS menunjukkan bahwa standar di Indonesia, Malaysia, dan Singapura tidak berbeda signifikan dengan IFRS. Hong Kong, dilain pihak, memiliki tingkat karakteristik rules-based yang lebih tinggi secara signifikan dibandingkan IFRS.Pengujian empiris menunjukkan bahwa terdapat asosiasi positif antara standar yang bersifat principles-based dan manajemen laba akrual. Asosiasi positif ini melemah ketika perusahaan diaudit oleh auditor yang berkualitas tinggi. Hasil penelitian juga menunjukkan bahwa manajemen laba riil dengan menggunakan aktivitas produksi atau kombinasi pengeluaran SGA dan aktivitas produksi menjadi lebih tinggi dalam konteks standar yang bersifat rules-based. Auditor yang berkualitas tinggi tidak berpengaruh terhadap keputusan manajemen untuk menggunakan manajemen laba riil dalam konteks standar yang bersifat rules-based. Manajemen laba akrual tidak berbeda signifikan pada tingkat proteksi investor yang berbeda ketika standar akuntansi bersifat principles-based.Tingkat proteksi investor memperkuat dampak standar rules-based terhadap keputusan manajemen untuk menggunakan aktivitas produksi atau kombinasi pengeluaran SGA dan aktivitias produksi untuk mencapai target laba.

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The objective of this study is to examine national accounting standards prior to and after IFRS convergence to determine whether those standards are moving towards relatively more principles based standards. The results indicate that the number of rules based characteristics contained in the national standards of Hong Kong, Indonesia, Malaysia and Singapore increases significantly in the period of 1999 through 2013. Comparison of the level of rules based characteristics between national standards and IFRS reveals that the level of rules based characteristics contained in the standards of Indonesia, Malaysia, and Singapore is not significantly different from those of IFRS. Hong Kong, however, has significantly more rules based characteristics compared to IFRS.Empirical tests show that there is a positive association between principles based standards and accruals earnings management method. This positive association is weaker in firms audited by high quality auditors compared to firms audited by low quality auditors. With regard to real earnings management, this study provides evidence of higher real earnings management using production activities or a combination of SGA expenditures and production activities in the context of relatively more rules based standards. However, high quality auditors does not influence managers rsquo tendency to engage more in real earnings management as the accounting standards become relatively more rules based. Accruals earnings management are not significantly different for firms operating in strong versus weak investor protection as the accounting standards get relatively more principles based.In contrast, evidence on the incremental effect of investor protection regime on firms real earnings management is found on real earnings management through production activities or a combination of SGA expenditures and production activities."

"The accounting profession has lately been the subject of severe criticisms concerning it's ethical behaviour. One of the ways thought to be the solution to this type of behaviour is to conduct the education of ethics in the accounting curriculum, and this is done in Indonesia through the subject of Business and Profession Ethics. The objective of the study is to give input for the method and topics relevant for the accounting ethics education in Indonesia. Researches for this topic was conducted by interviews and questionairres. The subject of the research were accounting practitioners and students. So far the accounting ethics education in Indonesia has been very American or-ionic:I This is unsuitable because ethical conduct is greatly influenced by the business environment and the cultural system, from which there is a big difference between Indonesia and the United States. The enforcement of accounting ethics is hard in Indonesia since there is no law to support it, and accountants claim they have trouble in the application of ethics since they do business in a corruptive world. While the accountants realise that their ethical conduct has not been maximal, the public expects too much of the profession and this widens the expectation gap. The education of accounting ethics in Indonesia must teach the applicability of ethics in the Indonesian business environment by discussing accounting ethical misconducts that has occurred. Ethics must be taught in a way of moral encouragement through religious values, since there is no law enforcement. Topics to be taught must include those that will reduce the expectation gap, such as the accountants' role for the combat of corruption or in environmental accounting. The lecturer must also be paid attention to, since they have a big role in influencing the student's ethical perception."

"Penelitian ini bertujuan untuk menguji secara empiris pengaruh konvergensi IFRS yang tercermin dalam PSAK yang efektif di tahun 2011, kompleksitas akuntansi dan probabilitas kebangkrutan perusahaan terhadap timeliness dan manajemen laba. Timeliness diukur dengan menggunakan audit delay dan report delay. Penelitian merupakan penelitian empiris pada perusahaan non keuangan yang terdaftar pada Bursa Efek Indonesia dari tahun 2010-2011. Dengan menggunakan multiple regression random effect, penelitian ini menemukan bahwa konvergensi IFRS dalam PSAK efektif 2011, kompleksitas akuntansi dan status kebangkrutan memperpanjang audit delay dan penyampaian laporan keuangan. Penelitian ini juga menemukan bahwa konvergensi IFRSefektif 2011 dan kebangkrutan mengurangi tingkat manajemen laba yang dilakukan perusahaan. Sedangkan kompleksitas akuntansi tidak mempengaruhi tingkat manajemen laba.

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This research aimed to examine the effect of IFRS convergence, which, is reflected in PSAK effective in 2011, accounting complexity, and bankruptcy probability on timeliness and earnings management. Timeliness is measured by using proxy of the audit and report delay. This study is an empirical research of non-financial companies listed in the Indonesia Stock Exchange in the period of 2010-2011. Using multiple regression random effects, this study found that the convergence of IFRS in PSAK effective 2011, accounting complexity and bankruptcy probability extend audit delay and submission of financial statements. This study also found that the convergence of IFRS in PSAK effective 2011 and bankruptcy reduce the level of earnings management of the company. While accounting complexity does not affect the level of earnings management."

"Penelitian ini bertujuan untuk memahami dampak dari ‘Keterbacaan’ sebagai variabel mediasi dalam hubungan antara pengadopsian IFRS dan risiko sistematis. Melalui regresi sederhana dan SEM, penelitian ini akan mengeksplorasi peran mediasi dari ‘Keterbacaan’. Hasil penelitian ini menunjukan bahwa ‘Keterbacaan’ memiliki koefisien yang kecil serta dampak mediasi yang tidak signifikan.

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The purpose of this study is to understand the effect of readability as mediating variable in relationship between IFRS adoption and systematic risk. Using simple regression and SEM, this research will explore the mediating roles of the readability. The result showed that the coefficient of readability is small, and the mediating effect is not significant."

"Tesis ini membahas penerapan basis Kas Menuju Akrual pada laporan keuangan Badan Diklat ESDM dalam upaya persiapan menerapkan basis akrual laporan keuangan Badan Diklat ESDM. Penelitian ini adalah penelitian kualitatif deskriptif terhadap akun-akun dalam laporan keuangan Badan Diklat ESDM, yaitu Penyisihan Piutang Tidak Tertagih, Persediaan, Akumulasi Penyusutan, Utang Kepada Pihak Ketiga, dan Pendapatan Diterima Di Muka yang telah menerapkan basis akrual di Neraca tetapi masih ada beberapa kesalahan dalam penerapan basis akrual. Hasil penelitian menyarankan bahwa Badan Diklat ESDM harus menyiapkan konversi basis Kas Menuju Akrual menjadi basis akrual dengan cara inventarisasi atau konversi laporan yang sudah ada, meliputi Laporan Saldo Anggaran Lebih Awal, Neraca Awal, dan Laporan Perubahan Ekuitas

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This thesis discusses the application of Cash Towards Accrual basis on the financial report of the Agency for Mineral Resources in implementing the accrual basis financial report the Agency for Mineral Resources. This research is a descriptive qualitative study of accounts in the financial statements the Agency for Mineral Resources, that is allowance for doubtful account, inventory, accumulated depreciation, debts to third parties, and unearned revenues which have implemented accrual basis in the balance sheet but there are still some mistakes in the implementation of the accrual basis. Results of the study suggest that the Agency for Mineral Resources should prepare a conversion of Cash Towards Accrual basis to be Accrual basis by an inventory or conversion of existing reports, including Statement of Changes in Budget Surplus Beginning, Beginning Balance Sheet, and Statement of Changes in Equity"