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




ISBN 9780367422523
Published August 31, 2020 by Routledge
414 Pages

USD $160.00

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Book Description

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.

Table of Contents

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
Asqolani
The Roles of a Forensic Accountant to Assist Uncovering Corruption Case: Experiences from Indonesia
Sopian
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
Asqolani
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

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Editor(s)

Biography

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.