Public Sector Accountants and Quantum Leap: How Far We Can Survive in Industrial Revolution 4.0?

Proceedings of the 1st International Conference on Public Sector Accounting (Icopsa 2019), October 29-30, 2019, Jakarta, Indonesia
1. Auflage 2022
ISBN: 978-0-367-54583-3
Verlag: CRC Press

Buch, Englisch, 414 Seiten, Format (B × H): 174 mm x 246 mm, Gewicht: 680 g

The Industrial Revolution 4.0 will not only cause job losses, but will also create new workspaces that may not exist today. It also needs to be considered by accountants in government because the processes of budget planning, budget execution, and financial reporting have used a large number of information systems. In the era of the Industrial Revolution 4.0, the changes will be faster, marked by the emergence of such systems as supercomputers, smart robots, cloud computing, big data systems, genetic engineering and the development of neurotechnology that allows humans to optimize brain function further. Industrial Revolution 4.0 will disrupt the accounting profession. This proceedings provides selected papers/research on government accounting, accountability and integrity public sector accounting, financial accounting, accounting information system, auditing and assurance, corporate sustainability, forensic and management accounting, public and corporate finance, taxation and customs, open innovation in public sector accounting. The proceedings provide details beyond what is possible to be included in an oral presentation and constitute a concise but timely medium for the dissemination of recent research results. It will be invaluable to professionals and academics in the field of accounting, finance and the public sector to get an understanding of recent research.

Zielgruppe

Postgraduate and Professional

Autoren/Hrsg.

Solikin, Akhmad

Hadiwibowo, Yuniarto

Setiawan, Benny

Firmansyah, Amrie

Dwi Mulyaningsih, Hendrati

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Management
• Wirtschaftswissenschaften Volkswirtschaftslehre Volkswirtschaftslehre Allgemein
• Technische Wissenschaften Bauingenieurwesen Bauingenieurwesen
• Wirtschaftswissenschaften Finanzsektor & Finanzdienstleistungen Finanzsektor & Finanzdienstleistungen: Allgemeines

Inhaltsverzeichnis

Public Budgetary Roles in Iran: Perceptions and Consequences
Impact of Village Funds on Asset Improvement Using Sustainable Livelihood Impact Assessment Method: Case Study of Waru Jaya Village
Public Accountability under Neo-Liberalism Domination: The Case of Kulon Progo
Differences in Level of Compliance between Audited Tax Payers and Their Unaudited counterparts in the Real Estate Business Sector of Indonesia
Wet place, play, and color: exploring metaphors in explaining corruption

The Effect of Business Strategy on Tax Avoidance in Indonesia’s Consumer Goods Industry
Analysis of Determinants of Success in Land Acquisition for Central Java Power Plant Public-Private Partnership Project (2 x 1000 MW)
Financial Issues In Indonesia’s National Health Insurance Program
The Importance of Clarity on Tax Object Definition: A Case Study of Tax Court Decisions on Income from Building
Government financial data analytics: An Indonesian perspective

Über Autor(innen)

Akhmad Solikin is lecturer and department head at the Polytechnic of State Finance STAN, Ministry of Finance, Indonesia. In the Polytechnic, he teaches public finance, microeconomics, and macroeconomics. Prior to becoming a lecturer, he was an analyst at the Fiscal Policy Agency, Ministry of Finance with extensive experience in analysing import tariffs, international taxation, and non-tax revenue policies. His research interests include public finance, public economics, macroeconomics, development economics, environmental economics, and governance.

Yuniarto Hadiwibowo is lecturer and Senate member at the Polytechnic of State Finance STAN, Ministry of Finance, Indonesia. In the Polytechnic, he teaches public finance, microeconomics, and macroeconomics. Prior to becoming a lecturer, he was Head of the Regional Training and Education Office of the Ministry of Finance. He also has experience in teaching econometrics, research methodology, and financial management. His research interests include public finance, public economics, macroeconomics, monetary system, and development economics.

Benny Setiawan is lecturer and former Head of the Tax Laboratory at the Polytechnic of State Finance STAN, Ministry of Finance, Indonesia. In the Polytechnic he teaches taxation. Prior to becoming a lecturer, he was trainer at the Finance Education and Training Agency, Ministry of Finance with extensive experience in Directorate General of Tax, Ministry of Finance. His research interests include taxation and public administration.

Amrie Firmansyah is lecturer as well as the chief of diploma 4 in the accounting department of the Polytechnic of State Finance STAN. He has experience as a journal or conference editor and reviewer both at national and international levels. His research area is related to financial accounting, public sector accounting, good governance issues.

Dr. Hendrati Dwi Mulyaningsih holds a PhD in Management from the School of Business and Management Institute of Technology Bandung. She is founder of Research Synergy Foundation which focuses on developing integrative research ecosystem in Asia and Australia. Her research interest are Social Entrepreneurship, Knowledge based innovation and Innovation management.