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Menguji Desain Pemilu Serentak: Studi Perbandingan Amerika Latin dan Indonesia
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| Pengarang | : | Pratama, Heroik Muntaqin |
| Nama Majalah/Jurnal | : | Analisis CSIS |
| Volume / Edisi | : | 46 (No. 4) |
| Halaman | : | 440-457 |
| Abstrak | : | Studi ini berusaha untuk menguji apakah desain pemilu serentak mampu menyediakan pondasi penguatan presidensialisme multipartai melalui penyederbanaan sistem kepartaian dan dukungan mayoritas partai politik presiden di parlemen. Pemilu serentak yang dikombinasikan dengan besarun district magnitude kecil cenderung mampu menyederhanakan sistem kepartaian, sedangkan negara yang menerapakan district magnitude besar cenderung gagal. Dari studi perbandingan di 13 negara Amerika Latin yang sudah mapan melangsungkan pemilu serentak, dengan Indonesia yang baru akan melangsungkannya di Pemilu 2019 nanti, untuk menciptakan ruang dukungan partai politik mayoritas terhadap presiden terpilih, baik sistem pemilu presiden majority runoff maupun plurality memiliki peluang sama untuk memberikan dukungan politik ini. Namun dalam konteks Indonesia, dengan besaran district magnitude yang berwakil besar nampaknya akan sulit untuk menciptakan penyederhanaun partai politik. |
Test-wiseness and multiple-choice accounting questions: implications for instructors
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 37 (No. 2) |
| Halaman | : | 1–14 |
| Abstrak | : | This study examines “test-wiseness” rules-of-thumb accounting students may use when they cannot answer a multiple-choice question. The effectiveness of rules (whether students comprehend and exploit them) is poorly understood, but they rely largely on flaws in question design. After identifying 11 relevant rules, we first utilize graduate research assistants in an experiment to test the rules' efficacy. Participants successfully use three rules to answer questions on unfamiliar material and are able to discriminate as to the rules' usefulness. To assess general familiarity with and belief in the rules, we survey undergraduate accounting majors at two universities. They demonstrate well-formed ideas of the relative usefulness, which are strongly correlated between universities and moderately correlated with the experimental participants' beliefs. The results illuminate issues that question writers should consider, to avoid vulnerability to test-wiseness or even turn the rules to their advantage when composing questions. |
Tinjauan Perkembangan Regional dan Global: Dampak Peristiwa Regional Terhadap Dunia Internasional
| Pengarang | : | Wicaksono, Pradhipto Bagas |
| Nama Majalah/Jurnal | : | Analisis CSIS |
| Volume / Edisi | : | 46 (No. 4) |
| Halaman | : | 429-439 |
| Abstrak | : | - |
Tinjauan Perkembangan Ekonomi: Kondisi Perekonomian Indonesia di Tengah Melemahnya Pertumbuhan Konsumsi Nasional
| Pengarang | : | Fauri, Adinova,Fadhil, Ilma |
| Nama Majalah/Jurnal | : | Analisis CSIS |
| Volume / Edisi | : | 46 (No. 4) |
| Halaman | : | 413-428 |
| Abstrak | : | - |
Tinjauan Perkembangan Politik: Evaluasi Politik 2017 dan Prediksi 2018
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Analisis CSIS |
| Volume / Edisi | : | 46 (No. 4) |
| Halaman | : | 401-412 |
| Abstrak | : | - |
A critical analysis of calculations of current expected credit losses (cecl) at dynamic corporation
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 37 (No. 2) |
| Halaman | : | 53–66 |
| Abstrak | : | In 2016, the Financial Accounting Standards Board (FASB) issued a standards update on current expected credit losses (Accounting Standards Update 2016-13; FASB Codification® Topic 326). While the update does not change the debits and credits associated with current expected credit losses (CECL), it does significantly change the calculations associated with estimates of current expected credit losses. Additionally, given that most textbooks simply provide inputs for the calculations associated with estimates of current expected credit losses, most accounting curricula do not cover the most important changes found in the update. This case provides students with a hypothetical situation in which to analyze and understand these issues. Specifically, the case requires students to critically analyze a series of current expected credit loss calculations, research authoritative guidance, and conclude regarding the appropriateness of the calculations of the actors in the case. Results indicate that students perceive significant practical learning opportunities from the case. |
Attitude in the Classroom
| Pengarang | : | |
| Nama Majalah/Jurnal | : | The Science teacher |
| Volume / Edisi | : | 90 (No. 6) |
| Halaman | : | 10-11 |
| Abstrak | : | I began my teaching career long ago, in 1964. I became successful beyond my wildest dreams, attracting more than a thousand students each semester to an elective course, Physics 10, at City College of San Francisco (CCSF). I attribute much my success to attitude. This meant doing the best I could in the classroom, supplemented by getting my grades in on time and accepting campus-wide responsibilities. |
Wealthy watches inc.: the substantive testing of accounts receivable in the evolving audit environment
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 37 (No. 2) |
| Halaman | : | 37–51 |
| Abstrak | : | Substantive testing of accounts receivable through confirmations is an established and required audit procedure. However, the technology used to perform portions of this work is evolving. This case exposes students to the testing of accounts receivable while introducing them to audit-related technologies (such as Interactive Data Extraction and Analysis [IDEA] software and robotic process automation [RPA]) used in practice. In this case, students (1) evaluate a client-provided data file, (2) select a sample of customer invoices using IDEA, (3) obtain audit evidence from their firm's RPA software and evaluate the evidence for the identification of exceptions, (4) project any misstatements from the sample to the population, and (5) document their conclusions. This case helps students develop a greater awareness of technologies used in audit practice. The case also allows students to practice skepticism, apply professional judgment, and hone their business writing skills by documenting their results in a professional memo. |
Azure lodging, inc.: a case study on capital budgeting with capital rationing in a service industry context
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 37 (No. 2) |
| Halaman | : | 67–89 |
| Abstrak | : | This case illustrates capital budgeting in a service industry context. Three features should make this case attractive to instructors. First, the firm's rationing of capital means that students must select one investment among competing investment alternatives. Second, the project involves renovation of an existing hotel. Most cases analyze a business expansion by estimating the net present value of a single series of cash flows (i.e., either future cash flows occur or do not occur). In this case, students model cash flows if the project is accepted, comparing those cash flows to a model of cash flows if the hotel continues without renovation. Third, we introduce Monte Carlo analysis, which is an advanced technique for assessing uncertainty. The extensive data students use in this case are from an actual hotel chain's project database. The case has been used in undergraduate and graduate managerial accounting classes. |
Using storytelling to apply lessons from pcaob enforcements
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 37 (No. 2) |
| Halaman | : | 91–107 |
| Abstrak | : | The real-life failures of others provide opportunities to learn. Audit failures and rule infractions stemming from Public Company Accounting Oversight Board (PCAOB) inspections represent the few instances for which detailed information about financial statement audits is made publicly available. The PCAOB enforcement reports contain key information and offer greater transparency in regard to the audits of SEC registrants. This project uses these reports to teach real-life lessons in the context of the complex regulatory environment in which registered audit firms operate. Students examine the information from these enforcements, and craft and present stories of the related audit failures. This approach has a proven impact on learning, and students who completed the project reported enhanced knowledge of the regulatory process and audit standards. The student presentations can be used in a professional environment for CPAs to earn CPE. We provide advice to faculty who wish to pursue a similar option. |