OPAC - Pencarian Artikel Jurnal & Majalah Library USD
Menampilkan semua artikel (Halaman 448 dari 34170, Total: 341698 data)
PERSPEKTIF KEADILAN DALAM PERKEMBANGAN PERATURAN HAK CIPTA DI INDONESIA DAN PERMASALAHANNYA
klik untuk membaca file PDF
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Pranata |
| Volume / Edisi | : | VI-4, DESEMBER (No. 1) |
| Halaman | : | 17-30 |
| Abstrak | : | The implementation of National Development, which is basically the Indonesian nation building, cannot be separated from the effort to enhance the spirit and interest in the creation of new findings. Copy rights as we know in Undang-undang Nomor 7 1987 cannot be separated from its history and from such influencing factors as social, economic, politic, and technological factors. |
KOMPETENSI ABSOLUT PENGADILAN AGAMA DAN ASAS PERADILAN “SEDERHANA, CEPAT DAN BIAYA RINGAN"
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Pranata |
| Volume / Edisi | : | VI-4, DESEMBER (No. 1) |
| Halaman | : | 9-16 |
| Abstrak | : | Laws are created and enforced for public order and peace. Therefore, laws must be reinforced when there is law violence. In a constitutional state, laws are not allowed to be enforced by eigenrichting but by court of justice. However, law enforcement takes time. This is due to the complicated process of investigation connected with absolute competency of the court ofjustice. On the other hand, there is UU no.14 tahun 1970, the procedure of which is simple, quick, and less expensive. |
PRAKTEK PENYELESAIAN PERSELISIHAN PERBURUHAN DAN PERLINDUNGAN TERHADAP BURUH WANITA
| Pengarang | : | Blane Baker |
| Nama Majalah/Jurnal | : | Pranata |
| Volume / Edisi | : | VI-4, DESEMBER (No. 1) |
| Halaman | : | 1-8 |
| Abstrak | : | There have been a number of studies which show that the position of women laborers in the industrial sector is weak. Most of them come from villages and are encouraged to quit farming due to the negative impacts of agricultural modernization. They are neither welleducated nor well-tried because most of them just finished elementary school. Manufacturers prefer women laborers because of their low wages, loyalty, thoroughness, and lack of protest. Their health condition, particularly their reproduction function, is far from being satisfactory. There are no day-care centers, there is no pregnancy leave with full salary, and there is no milk given in spite of their job which may possibly harm their lungs. In addition, women workers in industrial sectors are not well organized by unions. If they are, they are usually passive members. If there is violation of their rights, it is not settled by P4 (Panitia Penyelesaian Perselisihan Perburuhan = a committee in charge of settling a dispute between employees and employers), the only institution of labor justice in Indonesia. If only SPSI (Indonesian Labor Union) were well functioned, women laborers would be well-protected. |
Time is of the essence: an audit escape room activity
| Pengarang | : | Barnes, Michael,Enget, Kathryn A. |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 37 (No. 1) |
| Halaman | : | 91–108 |
| Abstrak | : | This case gamifies several topics from a typical auditing curriculum by placing students in a modified escape room activity. Students act as new associates in Audit and Assurance services of CBA Associates, LLP. As part of their external audit orientation and training, students are provided with background information for a fictitious company, Tinsley Industrial Medical Equipment (TIME). Drawing on knowledge learned in traditional undergraduate auditing courses, students are tasked with solving several puzzles disguised as audit tasks. Topics and skills needed to unlock a series of locks include analysis of fraud scenarios, evaluation of the audit risk model, calculation of planning materiality and tolerable misstatement, identification of management assertions and related audit procedures, and detailed scrutiny of control process narratives and document flow diagrams. To successfully complete the case, students must effectively communicate and collaborate to solve the puzzles in the allotted time. |
Writing accounting research memos: an instructional case to introduce the basics
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 37 (No. 1) |
| Halaman | : | 79–90 |
| Abstrak | : | This case introduces students to the basics of accounting research memo construction. Accounting research memos can overwhelm students because memos involve researching the Accounting Standards Codification (ASC), analyzing the issue, and writing in a specific format using a professional tone. The case involves an audit client with a lawsuit-based contingent liability. The audit team recently received the legal representation letter and needs to document the correct accounting for the lawsuit. The applicable ASC and required journal entry are provided, allowing students to focus on memo construction. The case requires students to write an accounting research memo using the provided information. Students learn the structure and creation of accounting research memos, how to paraphrase and analyze the ASC, and thus demonstrate professional writing skills. This case is appropriate for a course that introduces students to writing accounting research memos with an assessment done by the instructor or the students themselves. |
The ethics interview: can a single interview exercise help students experience the benefits of professional engagement?
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 37 (No. 1) |
| Halaman | : | 59–77 |
| Abstrak | : | Professional engagement helps students develop professional judgment, connect their coursework to the “real world,” and explore accounting-related careers. Internships often provide a route to these benefits, but some students cannot complete internships. The Pathways Commission calls for new, creative approaches to professional engagement. In the ethics interview exercise, students engage with professionals for a single interview. Following the intentional learning model, students complete activities before and after the interview. They select the interviewee, prepare questions about ethics and topics of personal interest, organize and conduct the interview, and reflect on the experience. We implemented the exercise in different accounting courses at universities in the United States and Bolivia, using both face-to-face and virtual interviews. We applied principles of phenomenology for assessment. Results indicate the exercise helps students experience the benefits of professional engagement. The exercise requires little modification to existing courses and can be modified to support varied learning goals. |
Evaluating the impact of the accounting doctoral scholars program on academic accounting in the u.s.
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 37 (No. 1) |
| Halaman | : | 41–57 |
| Abstrak | : | The accounting establishment and AICPA Foundation responded to an inadequate supply of new accounting faculty by creating the Accounting Doctoral Scholars (ADS) program. Between 2009 and 2018, the $17 million program enabled 105 practitioners to become audit and tax faculty. Based on market data and an ADS participant survey, we find an increase in doctoral graduates at ADS and non-ADS schools relative to pre-ADS years, and unmet demand for audit has decreased after ADS, whereas tax remains in need. Compared to the market, ADS graduates experienced somewhat better placements by moving up to more prestigious strata and were more likely to place at schools with a doctoral program. Additionally, we present results for ADS students' motivations, degree completion time, and differences between audit and tax participants. Our findings have important implications for academic accounting, business schools, regulators, and policymakers. We provide important context for changes in market trends preceding COVID-19. |
Aristocracy or meritocracy? the role of elite pedigree and research performance in new accounting faculty placements
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 37 (No. 1) |
| Halaman | : | 19–39 |
| Abstrak | : | This paper investigates the joint and complex influences of elitism and merit in the hiring of new accounting faculty. Building on research showing that search committees value pedigree in hiring new faculty, we theorize both aristocratic (e.g., accessing or reinforcing elite networks) and meritocratic (e.g., signaling stronger future research potential) influences on the hiring of new accounting faculty. Using curriculum vitae from 381 Accounting Ph.D. Rookie Recruiting and Research Camps, we examine whether candidates graduating from elite accounting institutions place disproportionately higher than do their non-elite peers. Results suggest that elite pedigree predicts placement rank among candidates without favorable publication outcomes at top journals (e.g., acceptance or invitation to resubmit) but not among candidates with favorable publication outcomes. Favorable publication outcomes at other journals are unrelated to placement rank. The results suggest joint and complex aristocratic (elite-based) and meritocratic (productivity-based) influences in new accounting faculty hiring. |
Giving accounting a second chance: factors influencing returning students to choose accounting
| Pengarang | : | Tegeler, Amy C., Brown, Veena L. |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 37 (No. 1) |
| Halaman | : | 1-18 |
| Abstrak | : | This study examines why non-accounting graduates return to school to pursue a degree and career in accounting (“converts”). Understanding why converts gave accounting a chance the second time around informs the profession and academia on how to more effectively identify and recruit high-quality students with diverse skills and backgrounds into accounting. We interview 16 converts and survey 100 accounting graduates. We identify the factors influencing converts' accounting choice and contrast them with those influencing their first degree choice and with those of traditional accounting graduates. Results show converts first need to “discover” accounting, then pursue it based on practical considerations such as job characteristics and earnings potential rather than passion for the topic, which is more salient for traditional graduates. This study demonstrates that converts are a unique source of talent as they already possess many of the skills highly valued by the accounting profession and that traditional graduates often lack. |
Eskalasi Konflik di Filipina Selatan dan Respon ASEAN
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Analisis CSIS |
| Volume / Edisi | : | 46 (No. 3) |
| Halaman | : | 370-394 |
| Abstrak | : | Eskalasi konflik berskala rendab dan terdesaknya kelompok-kelompok teroris pro- ISIS di Filipina Selatan oleh gelar operasi militer, yang dipimpin Presiden Filipina Rodrigo Duterte dapat membawa dampak limpahan ke pulau Miangas. Pulau Miangas adalah pulau terdepan Indonesia yang perairannya berbatasan langsung dengan Filipina itu diantisipasi aparat keamanan dan pertahanan Indonesia agar tidak dijadikan tempat pelarian dan basis persembunyian baru kelompok radikal Abu Sayyaf dan Maute, dengan membentuk Foreign Terrorist Fighters. Sementara, Indonesia sendiri tengah menghadapi peningkatan ancaman teroris pro-ISIS. Penelitian di pulan Miangas ini menganalisis sejauh mana tingkat ancaman yang ada, dengan mewawancarai banyak pihak, dan observasi dari perspektif keamanan tradisional yang selama ini dikenal, dan juga perspektif non-tradisional. Penelitian yang dilakukan dalam periode Januari-Juni 2017 ini bersifat deskriptif analitis dan menggunakan pendekatan kualitatif. |