1st Edition

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

    414 Pages
    by Routledge

    414 Pages
    by Routledge

    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.

    Open Innovation in Public Sector: Barriers and Future Perspectives
    G. Rexhepi
    The Effect of Audit Quality and Self-Assessment Corporate Governance Mechanism to Banking Earning Management in Indonesia
    H.S. Wong, I.A.J. Siwi
    The Effect of Central Government Spending on Economic Function to Investment in Indonesia
    D.P. Sandria, A. Dinarjito
    Feasibility of Financing Higher Education in Indonesia
    D.S.B. Bakroh, B. Mulyana
    Government Guarantee Pobability of Default for Infrastructure Project in Indonesia: A Monte Carlo Analysis
    E.N. Surachman, R. Mahendra
    Learning Impact Measurement by Linking Competency Gap to Performance in the Public Sector (Case Study: MoF, Indonesia)
    D.S.B. Bakroh, Kusmono
    The efficiency of the government’s health spending: A Case Study of Papua Province Indonesia in 2016
    F.F. Qomarayanti, A. Solikin
    Regional Economic Analysis of Banten Province From 2011-2016
    I. Nur, B. Susilo, M. Prabowo
    Analysis of Factors Affecting the Construction Service Procurements Performance in Indonesia
    M.H. Akhmadi, R. Febrian
    Financial Issues in Indonesia’s National Health Insurance Program
    D. Asyrofi, I.G.A. Ariutama
    Analysis of Government Office Space Planning on Organizational Productivity (Case Study at the Jakarta Pesanggrahan Tax Service Office)
    F.H. Fajriyani, Trisulo
    Financial Distress in Local Governments In Indonesia
    C. Cheisviyanny, F.I. Arza, H. Agustin, H. Fitra
    Valuation of Standard Chartered Tower in Indonesia (Income Approach)
    D. Triono
    The Implementation of Micro, Small, and Medium Enterprises Accounting in Indonesia
    A. Firmansyah, A. Arham, A.M.E. Nor
    Public Budgetary Roles in Iran: Perceptions and Consequences
    F.J. Aliabadi, G. Gal, B. Mashayekhi
    Corporate Governance and Earnings Quality of ASEAN Non- Financial Industries
    R. Mawaddati, E. Setiany, Z. Arifin, W. Utami
    Effects of Risk-Based Internal Audit Implementation, Competence of Government’s Internal Auditors, Auditors’ Independence and Auditors' Ability to Detect Fraud
    J. Sisco, E. Setiany, H. Setiyawati
    The Effects of Competency and the Implementation of Good Government Governance Principles on Financial Statements Quality (Study in the Ministry of Marine Affairs and Fisheries Republic of Indonesia)
    S. Srianto, E. Setiany, H. Setiyawati
    The Good Corporate Governance Mechanism and Earnings Management: Evidence from Indonesia and Malaysia Manufacturing Companies
    W. Wahyudi, E. Setiany, W. Utami
    Emancipating Homo Pancasilaus Principles for Resolving Obfuscation in Designing Residency Provision Policy
    R.A Qadri, E. Gunawan, A. Zikrullah,
    Contingent Liabilities from Government Guarantee on SOE’s Assignment: Issues and Practice from the Fast Track Program Phase 1
    D. Handayani, A.A. Damayanti
    Conceptual Framework for Blended Financing Scheme: Public- Private Partnership and Indonesia Sovereign Sukuk
    D. Handayani, E.N. Surachman
    Potential of Sharia Finance in Financing Budget Deficit by Adopting Electronic Money Transactions Scheme in Indonesia
    R.H. Pratama, H.N Azizah, N.F. Kuswendah, O.E. Putri
    Impact of Village Funds on Asset Improvement Using Sustainable Livelihood Impact Assessment Method: Case Study of Waru Jaya Village
    R.H. Pratama, M.I. Syahroni, I. Maulana, F. Azzahra
    Determinants of Financial Statements Quality of Central Government Institutions: Evidence from Indonesia
    F. Fachriyandana, P. Wibowo
    Impact Analysis of Raw Rattan Export Prohibition
    M.A. Nurcahyo
    Morality in Upholding Tax Law
    Kusmono, S. Zulvina
    Benford’s Law Users, Beware! An Assessment of the Suitability of Benford’s Law in Value-Added Tax Fraud Detection in Indonesia
    K.A. Prasetyo
    Accountability of Village Fund Management in Fiscal Year 2017 in Sembawa District, Banyuasin Regency
    R. Salsabila, H.  Burhanuddin, U. Kalsum
    Foreign Subsidiaries in The Consolidated Financial Report: Indonesian Tax Perspective
    The Roles of a Forensic Accountant to Assist Uncovering Corruption Case: Experiences from Indonesia
    Indonesia’s anti-corruption policy in a public finance security framework
    Subagio, A.  Solikin
    Effect of Government Debt (External Debt Stock, Internal Debt, and Debt Servicing) on Economic Growth (Case Of Indonesia Year 2000-2015)
    R. Yasni, I. Mufti
    The current state of artificial intelligence (AI) customer-focused application in accounting and financial services
    R. Wibawa, B. Wibawa
    Public Accountability under Neo-Liberalism Domination: The Case of Kulon Progo
    B. Setiono, A.  Barkah
    The Importance of Clarity on Tax Object Definition: A Case Study of Tax Court Decisions on Income from Building
    Marsono, H.S. Muamarah
    Exploring The Tax Officers' Acceptance Of Geotagging Using The UTAUT Model: Study In Indonesia
    L. Kurniawati, A.F. Rusthadi
    Modeling and projections of cash and investment in the public health service agency of Kulon Progo using ARIMA in 2030
    H.O. Siregar, F.A. Fajri
    An Analysis of the Effect of Fiscal Incentive and IFRS Adoption on FDI in Asian Developing Countries
    Y. Riyanto Eka, R. Nugroho
    Appropriate Tax Policy for Health Public Service Agency: A Case Study in Indonesia
    J. Sumantri, B. Mulyana
    Analysis of Determinants of Success in Land Acquisition for Central Java Power Plant Public-Private Partnership Project (2 x 1000 MW)
    M. Suhendra, O. Safitri
    Analysis of Audit Tenure Limitation Policy for Public Accounting Firms in Indonesia
    E. Suharly, A. Nugroho
    Application of Government Regulation Number 23 of 2018 and Compliance of MSME Taxpayers
    A. Bandiyono, M.A. Khosyi
    The Efficacy of Joining Asia Region Funds Passport: Taxation Challenges in Indonesia
    B.G. Ardiansyah, V. Apriliasari
    Exploring the importance and implementation of COBIT Processes in The Inspectorate General of Ministry of Finance in Indonesia
    A.S. Marsudi, Y.B. Dionisius
    XBRL Financial Statement and Corporate Tax Return: A Value- Chain
    Febrian, Supriyadi
    Government financial data analytics: An Indonesian perspective
    Febrian, A. Darono
    The Effect of Business Strategy on Tax Avoidance in Indonesia’s Consumer Goods Industry
    P. Aryotama, A. Firmansyah
    Analysis of Earnings Response Coefficient (Erc) For Disclosure of Assets and Liabilities for Tax Amnesty: Case Study of Listed
    Companies in Indonesia
    D. Purwanti, N. Iswanti, I. Indrawati
    Corporate Earnings Management Post-Implementation of Thin Capitalization Rule in Indonesia
    D. Purwanti, A. Saputra
    Determinants Aggressiveness of Transfer Pricing: Empirical Study in Foreign Capital Investment Companies in The Chemical and Processing Industry in Indonesia
    D. Purwanti, A.A. Widyanti
    Ethics and Tax Evasion: Is It Ethical not to Pay Taxes in a Corrupt Country?
    D. Purwanti, Nurhidayati
    Analysis of The Public Services Agency as An Alternative Form Other Than Village-owned Enterprises
    S. Wijaya, E.Y.P. Adi, W.N. Azizah
    Value Added Tax Analysis of Merchandise Sales in Political Activities (Case Study Society of Friends ABC)
    S. Wijaya, A.O.B. Deceng, A. Suardani, A.K. Sinaga
    Differences in Level of Compliance between Audited Tax Payers and Their Unaudited counterparts in the Real Estate Business Sector of Indonesia
    P. Nauli, Kodirin
    Fifteen Years of Public Service Agency in Indonesia: Developments and Problems
    P. Djunedi, J. Sumantri
    Fiscal Risk of Province, Municipal, and District in Indonesia
    Mas'udin, H. Sugiyanto
    Measuring Possibilities of Full Self-Assessment System Implementation in Land and Building Tax: Evidence from Indonesia
    A. Lukas, H.S. Muamarah
    Effects of ICT Adoption on Small and Medium Enterprise Establishments: Evidence from Indonesia’s Provincial Data
    A. Solikin, Subagio
    The Effect of Central Government Spending on Public Services, Defense, Health, Education, Economic, and Social Protection Functions on Economic Growth
    A. Dinarjito, A.W. Kusumaningtyas
    State Asset Managers' Understanding on Basic Principles of Accrual-Based Government Accounting on State Assets: Central Government of Indonesia Current Position
    I. Puspitarini, D. Handayani
    A Proposal to Amend ECI Taxation in Indonesia
    A.R. Kuncoro, N.S. Devie
    Wet place, play, and color: exploring metaphors in explaining corruption
    G.A.I. Ratnasari
    Using Commitment, Mapping, and Innovation as Drivers of Success in the Management of Village-Owned Enterprises (BUMDesa): A Case Study of BUMDesa Tirta Mandiri, Ponggok Village, Polanharjo District, Klaten Regency, Central Java Province
    A. Priharjanto, A.P. Hamzah, F. Usman, N. Andriana
    Analysis of how Local Leaders’ Characteristics Influence Local Government’s Performance in Indonesia
    A. Priharjanto, F.I.W. Niansyah, Y.H Wibowo, N. Andriana
    Strengthening Coordination among Government Agencies in a bid to Fight Against the Smuggling of Narcotics and Psycothropics at the Cross-Border Areas of Indonesia
    A. Firdiansyah, J. Sumantri
    What’s Wrong with Performance Based Budgeting Imple- mentation in Indonesia?
    S. Marsus
    The Impact of Changes in Accounting Standards on Financial Statement: A Case Study of a State-Owned Company
    Analysis of Financial Ratios for Businesses Owned by State Construction Sectors That Are Registered on Indonesian Stock Exchange from 2016-2018
    F.R. Mahendra, R. Kusumawati
    Theory of Constraints: Public Sector Services for Treasury Documents
    R. Gutomo, A.T. Biswan
    Analysis of the Effect of State Equity Participation and Divestment on Government’s Share of Income on Profits from State-Owned Enterprises: Evidence from Indonesia
    R.D. Handaka, I. Akbar
    Analysis of the Effects of Tax Aggressiveness on the Structure of Company’s Debt Maturity: Evidence from Indonesia
    R.D. Handaka, F.A. Darma
    Analysis of the Influence of Cash Liquidity on Corporate Tax Avoidance (Empirical Study on Non-Financial and Non- Insurance Companies Listed in Indonesia Stock Exchange)
    R.D. Handaka, Y. Medriansyah
    Improving E-commerce Tax Voluntary Compliance Behavior: An Integrated Behavioral Model Approach
    A.H. Saputra
    Effectiveness of UKI (Internal Compliance Unit)’s Monitoring Activities on the Preparation of LK-BUN (State’s General Treasurer Financial Reports) in the Ministry of Finance
    S. Prabowo
    Evaluating the Place of Women Empowerment in Eradicating Poverty in Indonesia: A Study of the World Bank Data Set (1990-2010)
    N.F. Liyana
    The Implementation of Single Identity Number in a bid to integrate the Existing Identity Numbers in Indonesia
    N.A. Nugraha
    The Effect of Audit Rate on Taxpayers Compliance in Indonesia
    S.P. Sari, A. Nugrahanto
    Tax Audit and Compliance Of Indonesian Individual Taxpayers
    A. Nugrahanto, D.A. Cahyono


    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.