Journal of Accountancy edisi Februari 2012

Selesai proses jurnal asing edisi februari 2012 langganan perpustakaan FE-UII, Journal of Accountancy dengan headline “CLOUD COVER” berisi diskusi tentang keuntungan dan tantangan dalam sistem komputer awan (Cloud Computing).

Journal of Accountancy – February 2012

ARTICLES

TECHNOLOGY

Heads in the Cloud: Part 1 by Jeff Drew

Cloud computing offers unprecedented opportunities for CPAs, but there are unde­niable risks as well. To shed some light on a sometimes murky subject, the JofA gathered five CPAs with cloud experience to share what they’ve learned about what to do—and what not to do—in the cloud.

PRACTICE MANAGEMENT Pricing, Billing and Collecting Fees by Edward Mendlowitz, CPA/ABV/PFS/CFF

CPA firms consistently provide business clients with advice that generates more revenue, bolsters cash flow and boosts the bottom line. Many CPA firms, how­ever, could use some advice in strength­ening their business practices, especially in the areas of setting fees, delivering in­voices and collecting payment. This arti­cle shows firms how to optimize their processes in all three phases.

FINANCIAL REPORTING / INTERNATIONAL Three Common Currency-Adjustment Pitfalls by Scott L. Spencer, CPA, and Glenn E. Richards, CPA

As U.S. companies increase their presence in foreign countries, properly accounting for foreign currencies is more important than ever. Learn how to avoid three fre­quent mistakes that companies make with regard to foreign-currency reporting.

FRAUD What’s Your Fraud IQ? by Dawn Taylor and Andi McNeal, CPA

How well do you know the U.S. law that prohibits American citizens and organi­zations from paying, or offering to pay, foreign government officials to obtain or ‘retain business? Test your knowledge of the Foreign Corrupt Practices Act.

TAX / PERSONAL FINANCIAL PLANNING When a Client Leaves or Loses a Job by Michael J. Aloi

Clients may be out of a job, but that doesn’t mean they are out of financial options.

 TAX Restricted Stock Awards and Taxes: What Employees and Employers Should Know by Steven T. Petra, CPA, Ph.D., and Nina T. Dorata, CPA, Ph.D.

This growing form of stock-based com­pensation requires careful analysis of the potential benefits and risks.

ICMD 2011 Tersedia di Perpustakaan

Indonesian Capital Market Directory (ICMD) merupakan produk ECFIN yang dihasilkan sejak tahun 1990 hingga saat ini dan menjadi referensi utama bagi para pelaku pasar modal guna memperoleh informasi yang selengkap-lengkapnya tentang data dan informasi emiten serta informasi lainnya yang terkait dengan pasar modal Indonesia, khususnya di Bursa Efek Indonesia (BEI).

ICMD memuat data keuangan, pemegang saham, alamat terbaru, dan perkembangan saham dari seluruh emiten pasar modal, serta data tentang obligasi perusahaan, securities houses, dan stock brokers saat ini telah hadir edisi 2011.

Indonesian Capital Market Directory (ICMD) 2011 telah hadir di perpustakaan Fakultas Ekonomi UII bagian Referensi lantai 3, dalam bentuk hardcopy maupun soft copy-nya.

Tagihan Koleksi Perpustakaan FE-UII

Daftar berikut berisi tagihan pengembalian koleksi perpustakaan Fakultas Ekonomi UII kepada semua pengguna jasa perpustakaan. Data diambil dari program SIMPUS (sistem informasi perpustakaan) per 22 Februari 2012 pukul. 10.00 wib. Mohon kepada yang terdaftar segera mengurus ke bagian sirkulasi perpustakaan FE-UII.

Daftar dibuat urut angkatan masuk, jurusan dan nomor mahasiswa, beserta identitas koleksi yang dipinjam.

DAFTAR KETERLAMBATAN PENGEMBALIAN KOLEKSI

JURNAL BISNIS dan KEWIRAUSAHAAN

Perpustakaan mendapat sample jurnal dan telah disajikan berjudul Jurnal Bisnis dan Kewirausahaan Vol. 4 No.1 April 2011  terbitan Fak. Ekonomi Universitas Setia Budi, Surakarta. Jurnal berisi 6 artikel dari subjek pemasaran, SDM dan perpajakan. Lebih lengkap tentang artikel tersebut:

• PENGARUH KARAKTERISTIK BIOGRAFIS DAN KEINGINAN SOSIAL TERHADAP KINERJA KARYAWAN PENUNJANG AKADEMIK PERGURUAN TINGGI SWASTA DI KOPERTIS WILAYAH VI JAWA TENGAH Widi Hariyanti, Yuni Kristanto
• GREEN MARKETING: MEMPERKUAT DAYA SAING MEREK MELALUI GREEN BRAND EQUITY Waluyo Budi Atmoko, Didik Setyawan
• TINJAUAN DAN PENERAPAN AKUNTANSI REVALUASI AKTIVA TETAP PERUSAHAAN SERTA DAMPAKNYA TERHADAP PERPAJAKAN Agus Endrianto Suseno
• PERANAN LEADERSHIP DAN PERUBAHAN ORGANISASIONAL : TINJAUAN TEORITIS Nikolas Fajar Wuryaningrat
• PERENCANAAN DAN PENGEMBANGAN KAWASAN WISATA NONGSA DITINJAU DART ASPEK PEMASARAN Sugiarti
• PEREKONOMIAN INDONESIA DI TAHUN 2011, Agung Nurmansyah

Journal of Accountancy-January 2012

Setelah sempat nyasar cukup lama di Fakultas Tehnik Industri UII karena salah kirim, journal of Accountancy edisi Januari 2011 hadir kembali di perpustakaan FE-UII. Bertema “NEW HORIZON” jurnal langganan perpustakaan dengan volume 213 issue 1 membahas tentang sistem pajak dan sistem baru pengakuan pendapatan (recognizing revenue). Lebih lengkap deskripsi sbb:

journal of Accountancy

Tax Relief and Health Care Acts Shape 2011 Returns

by Paul Bonner

Keep on top of this tax filing season’s changes in tax law and practice and procedure. Plus: A tear-out card with a handy collection of important numbers for individual returns to keep at your fingertips during tax season.

FINANCIAL REPORTING

A New System for_.Recognizing Revenue

by Matthew G. Lamoreaux

Learn how FASB and the IASB’s revised exposure draft would streamline ac­counting for revenue across industries.

PRACTICE MANAGEMENT / BUSINESS & INDUSTRY

Board of Education: CPA Firms, Businesses Can Profit From Clients’ Advice

by Jeff Drew

Looking to improve your firm or compa­ny’s operations, strengthen ties with your customers and generate more busi­ness? Client advisory boards can provide invaluable feedback, not to mention a significant source of fresh revenue. This article shows you how to organize, run and profit from a client advisory board.

 

PRACTICE MANAGEMENT Bridging Compensation Gaps in a Merger

by Joel Sinkin and Chris Frederiksen, CPA

CPA firms looking to merge must clear many hurdles. One of the trickiest can be reconciling differences in pay and bene­fits packages between merging firms. This article features two case studies showing how to handle these situations.

 

FINANCIAL REPORTING One Size Does Not Fit All

by Judith A. Kamnikar, CPA; Edward G. Kamnikar, CPA; and Ashley Burrowes

After more than a year of study, a blue-ribbon panel has called for an au­tonomous standard setter for private companies. A proposal on the table at the Financial Accounting Foundation falls short of that approach and would instead create an improvement council whose work would be subject to FASB approval. This article briefly outlines the history of the issue and takes a glimpse at tiered GAAP models pro­posed outside the U.S.

Indeks Tugas Akhir FE-UII

Laporan akhir tahun 2011 tentang penerimaan koleksi Tugas Akhir/Skripsi di Perpustakaan Fakultas Ekonomi UII. Daftar dibuat bersumber dari data penerimaan Tugas Akhir periode 01 Januari-31 Desember 2011 di ruang Referensi Lantai 3 FE-UII. Tugas Akhir yang diterima berupa hardcopy dan softcopy dan dibuatkan daftar penerimaan dan indeks abstrak untuk koleksi softcopy yang melampirkan daftar abstraknya. Berikut lampirannya (daftar diurutkan berdasar nomer mahasiswa).

• Daftar penerimaan Tugas Akhir 2011
• Indeks abstrak Tugas Akhir Akuntansi
• Indeks abstrak Tugas Akhir Ilmu Ekonomi
• Indeks abstrak Tugas Akhir Manajemen

SNA XIV Aceh 2011 tersedia di Perpustakaan FE-UII

Simposium Nasional Akuntansi ke-14 diadakan di Aceh Nangroe Darussalam pada Juli 2011. Simposium berkonsep “Green Concern: Peran Akuntan Dalam Mewujudkan Bisnis Yang Sustainable.” dilaksanakan pada tanggal: 21-22 Juli 2011. Perpustakaan FE UII telah mengkoleksi CD dan Abstrak SNA XIVnya. Berikut sebagian artikel yang dipresentasikan dalam simposium tersebut:

• Tanggungjawab Lingkungan dan Peran Informasi Biaya Lingkungan dalam Pengambilan Keputusan Manajemen : Studi Kualitatif ~~  Andayani ; Akhmad Riduwan
• Motivasi Implementasi Enterprise Resource Planning System dan Perubahan Peran Akuntan Manajemen : Studi Kualitatif ~~ Herlina ; Akhmad Riduwan ; Andayani
• Pengaruh Eco-Control terhadap Kinerja Ekonomi dengan Kinerja Lingkungan sebagai Variabel Intervening (Penelitian Empiris pada Perusahaan Manufaktur di Propinsi Banten)~~ Tubagus Ismail ; Ewing Yuvisa Ibrani ; Fachlia Ulmi
• DIALEKTIKA DAN REFLEKSI KRITIS REALITAS “SUSTAINABILITY” DALAM PRAKTIK SUSTAINABILITY REPORTING : SEBUAH NARASI HABERMAS ~~ I Gusti Ayu Agung Omika Dewi ; Gugus Irianto ; Eko Ganis Sukoharsono
• Menggagas Dimensi Kinerja Perusahaan Berdasarkan Perspektif Political Economy Of Accounting (PEA) ~~ Ayudia Sokarina
• Diskriminasi Dana Perimbangan dan Menuju Pola Desentralisasi Fiskal yang Berkeadilan (Suatu Telaahan Kritis terhadap Alokasi DAU Nasional Kasus pada Provinsi Kalimantan Timur) ~~ Muhammad Ikbal
• Akuntabilitas dan Pengelolaan Keuangan di Mesjid ~~ Dahnil Anzar Simanjuntak; Yeni Januarsi
• Rekonstruksi Konsep Akuntabilitas Organisasi Gereja: (Studi Etnografi Kritis Inkulturatif pada Gereja Katolik di Tana Toraja) ~~ Fransiskus Randa
• Akuntabilitas dalam Perspektif Gereja Protestan (Studi Fenomenologis pada Gereja Protestan Indonesia Donggala Jemaat Manunggal Palu) ~~ Janets Silvia ; Muhammad Ansar

 

Majalah Tempo dan SWA di 2012

Selesai proses 2 majalah populer indonesia edisi Januari 2012, masing-masing Tempo dan SWA. AKAL BULUS TANKER HUMPUSS merupakan headline majalah Tempo yang mensinyalir ada muslihat yang berpotensi merugikan negara oleh perjanjian antara Pertamina dan PT Humpuss. SWA memberikan headline INDONESIA BEST CEO 2011, bagaimana mencetak pemimpin baru dalam komplesitas bisnis sekarang. Deskrisi lainnya diuraikan berikut:

TEMPO – No. 4045/9-15 Januari 2012

Tokoh Seni Pilihan Tempo ~~ MELALUI seleksi ketat, album Riot karya Tohpati Bertiga terpilih sebagai Tokoh Seni 2011di bidang musik. Untuk seni rupa, pilihan jatuh pada tiga nama: Eddi Prabandono, Yudi Sulistya, dan HONF (The House of Natural Fiber).

Intervensi Prancis di PAM Jaya ~~ PENCOPOTAN mendadak Maurits Napitupulu sebagai Direktur Uta­ma PAM Jaya meninggalkan ma­salah. Langkah yang diambil Gu­bernur DKI Jakarta Fauzi Bowo itu merupakan upesanann khu­sus bos perusahaan Prancis, GDF Suez, Gerard Mestrallet, lewat Menteri Koordinator Perekonomi­an Hatta Rajasa.

Sengketa Keluarga, Sampang Berdarah ~~ KEKERASAN berdalih agama kembali terjadi. Kamis dua pekan lalu, Pesantren Misbahul Huda dan sejumlah bangunan lain di Sampang, Madura, dibakar mas­sa. Penelusuran Tempo menemu­kan adanya indikasi konflik antar­keluarga di sengketa berkepan­jangan itu.

Patgulipat Sewa Tanker Pertamina ~~ PERJANJIAN sewa-menyewa tanker pengangkut gas alam cair (LNG) Ekaputra milik PT Humpuss Intermoda Transportasi oleh Pertamina semestinya berakhir pada Desember 2009. Namun, demi menangguk profit dari sewa kapal LNG ke Jepang, Pertamina dan perusahaan milik Tommy Soeharto ini berakrobat membuat kontrak baru. Intinya, Humpuss mendapat keuntungan berlipat dari semestinya.

Prijanto: Ada Peristiwa yang Enggak Bisa Ditoleransi ~~ SETIDAKNYA ada dua hal yang mengejutkan orang saat Prijanto mengundurkan diri dari kursi Wakil Gubernur DKI Jakarta pada Desember lalu. Pertama, masa jabatannya akan berakhir beberapa bulan lagi. Kedua, selama ini tak terdengar ada masalah antara dia dan Gubernur Fauzi Bowo. Berbagai spekulasi pun muncul. Untuk mendapat kepastian, kami memutuskan mewawancarainya

 

SWA Januari 2012

Indonesia BEST CEO 2012 & Future Business Leader~~ Bagaimana mereka mencetak pemimpin-pemimpin baru & sekreatif apa mereka mengelola kompleksitas bisnis

PEMIMPIN PENCETAK PEMIMPIN ~~ Tugas CEO masa kini, ditengah tantangan bisnis yang kompleks tak sekedar jago menyusun strategi dan mengeksekusinya. Tak kalah krusial mencetak sebanyak-banyaknya pemimpin bisnis masa depan.

Jurnal AIS & JMuI edisi Desember 2011

Hari ini hadir dua jurnal langganan Perpustakaan FE-UII, AIS ( Accounting Information System) journal dan JMuI (Jurnal Manajemen & Usahawan Indonesia) telah selesai proses dan disajikan di Referensi lantai 3 Perpustakaan FE-UII. Adapun masing-masing isi jurnalnya sebagai berikut:

INTERNATIONAL JOURNAL OF ACCOUNTING INFORMATION SYSTEMS

TABLE OF CONTENTS

Volume 12, issue 4 — 2011

• Do section 404 disclosures affect investors’ perceptions of information systems reliability and stock price predictions? — Vicky Arnold, Jean C. Bedard, Allan R. Phillips, Steve G. Sutton
• The judgmental effects of strategy maps in balanced scorecard performance evaluations –Rajiv D. Banker, Hsihui Chang, Mina Pizzini
• IT internal control weaknesses and firm performance: An organizational liability lens –M. Dale Stoel, Waleed A. Muhanna
• On the use of partial least squares path modeling in accounting research — Lorraine Lee, Stacie Petter, Dutch Fayard, Shani Robinson

Jurnal MANAJEMEN USAHAWAN INDONESIA

Vol. 40 No. 61 Nopember – Desember 2011

Corporate Social Responsibility

• Evaluasi Aktivitas dan Pelaporan CSR: Studi Kasus PT. X — Adlin Hafidza & N. Norist
• Transformasi Tanggung Jawab Sosial Perusahaan kepada Kewirausahaan Sosial — Rissalwan Habdy Lubis
• Etika alam Tatakelola — Dwi Widiastri
• Meningkatan Loyalitas Pelanggan yang Berkelanjutan Melalui Pemasaran Stratejik — Sofjan Assauri
• Akuntansi dan Pasar Modal — Tatang Ary Gumanti
• Perusahaan Keluarga dan Reaksi Investor Studi Kasus pada PT Mustika Ratu — Rina Adi Kristianti
• Analisis Perbandingan Faktor Determinan Pertumbuhan Aset, Kredit (Pembiayaan), dan Dana Pihak Ketiga Bank Umum Syariah dan Bank Umum Konvensional di Indonesia: Periode Penelitian Tahun 2004-2008 — Erva Yulianita

JoA dan majalah Fortune

Journal of Accountancy edisi November dan Majalah Fortune edisi akhir tahun telah hadir di perpustakaan.

JOURNAL OF ACCOUNTANCY – NOVEMBER 2011

Moving the Needle by Kim Nilsen Get to know Greg Anton, the AICPAs 99th chairman, in this Q&A about priorities for the coming year, including the Institute’s 125th anniversary celebration, private company financial reporting and the rollout next year of the Chartered Global Man­agement Accountant designation.

BUSINESS VALUATION Valuing Contingent Consideration: Challenges and Solutions ++ Introduction by Mark L. Zyla . There has been much debate and diver­gence about how to measure contingent consideration, but guidance from FASB has provided clarification on the inter­pretation of ASC Topic 805, Business Combinations (formerly FASB Statement no. 141(R)). Leaders from the valuation community discuss the controversy and the complexities of valuing these types of measurements.

BUSINESS & INDUSTRY / INTERNATIONAL^{. ++} Business Basics in Brazil by  Gary James. Brazil is now the world’s seventh-largest economic power. The business opportu­nities it offers are substantial, but so are the challenges. Here’s a guide to the key factors to consider for companies that want to invest or set up operations in this dynamic market.

FRAUD ++ What’s Your Fraud IQ? by Dawn Taylor and Andi McNeal, CPA  Do you know how to prevent fraud? Test your basic understanding of ways to protect personal and corporate infor­mation.

TECHNOLOGY ++ Technology 2012 Preview: Part 1 by Jeff  Drew ++ With the new year rapidly approaching, the JofA gathered some of the accounting industry’s top technology gurus to dis­cuss tech trends heading into 2012. In the first of a two-part series, read ex­cerpts of their analysis of mobile tech­nologies and cloud computing.

NONPROFIT ORGANIZATIONS ++ Tax-Exempt Hospitals and New Reporting Requirements by Jean T. Wells, CPA, J.D., and Gwendolyn McFadden, CPA, J.D.  Help tax-exempt hospitals meet their new reporting requirements under the Patient Protection and Affordable Care Act of 2010 and Schedule H of Form 990, Return of Organization Exempt.

TAX ++ Charitable Contributions of Conservation Easements by C. Andrew Lafond, CPA, DBA, and Jeffrey J. Schrader, CPA Know the rules for deductions for qualified conservation contributions of property.

 

FORTUNE – SPECIAL ISSUE

DECEMBER 26, 2011 1 VOLUME 164 NUMBER 10

INVESTOR’S GUIDE 2012 & INVESTING IN ASIA 2012

• WHEREDO I PUTMYMONEYNOW? Our man’s solution to markets in turmoil: Stick with simple and boring. BYALLAN SLOAN
• EXPERTROUNDTABLE Five of the worlds top money managers share their best advice.
• TEN BESTSTOCKS FOR 2012 Reliability and income matter more than ever. BYJON BIRGER
• A  HEDGEFUND GENIUSGOES RETAIL Cliff Asness believes he has a better wayfor regularfolks to invest. BYSHAWNTULLY
• NEW GLOBAL HOTSPOTS FOR INVESTORS Emerging markets can present investing opportunities. BYRICHARD MCGILLMURPHY
• MUTUAL FUND ALL-STARS Meetfive who won big. Here’s how they did it and what they like now. BY SCOTT CENOROWSKI
• WEALTH ADVISER Beware of amped-up ETFs—they may not workthe wayyou expect. BYJANICEREVELL
• NEW GURU ON THE BLOCK Tough love from Ramit Sethi, Gen Y’s favorite personal finance adviser. BYMINAKIMES
• WHAT’S NEXT FORWALL STREET? To thrive again, the big firms must first change in painful ways. BYGEOFFCOLVIN
• THE TRIUMPH OF BLACKSTONE The soaring private equity giant has become more than a one-man show. BYKATIEBENNER
• THE BEST AND WORSTOF WALL STREET A look back at the highs and lows of the past year in the financial markets.