Berita Akuntansi

On the 16th September 2021, Assoc. Prof. Dr. Mohd Rizal Bin Palil from University Kebangsaan Malaysia and Prof. Nor Balkish Zakaria from Universiti Teknologi MARA Malaysia presented lectures regarding Research Trends in Taxation and Corporate Governance in the second webinar of the Webinar Series from the Accounting Department. Assoc. Prof. Dr. Mohd Rizal Bin Palil was the first to present and he explained how research in tax has become more interesting and important during the Covid-19 in particular. This is the best time to highlight that tax is an important instrument in developing an economy, and if anyone is doing research in relation to Covid-19, it can be counted as a contribution for the crisis, especially being in the Social Science discipline where we might not be able to contribute directly that much, so by doing research, we can illuminate the future generation about the current condition.

            Assoc. Prof. Dr. Mohd Rizal Bin Palil elaborated about the current economic situation from the macro and micro perspective, where he took on example of what is currently happening in Malaysia, such as decrease in tax revenue, which is because of less household consumptions. Many Malaysians are actually very prudent in terms of spending right now and they believe the money needs to be saved so that it can be sustained longer because they are not able to predict the end of Covid-19. So in line with that less household consumption, according to macroeconomic theory, it negatively affects tax revenue. For business enterprises, there is an increase in overhead, because from an accounting perspective, we have fixed and variable costs, so in relation to those, they still have to pay their bills yet there is no sales and revenue. Due to this unfortunate reason, many enterprises face their downfall and are closed. All of these then affect the poverty aspect of the country. These parameters in macro and micro economic perspective need to be researched further.

            He then proceeds to mention some of the recent research trends, such as corporate tax, where questions surrounding this topic are being asked, like “do we need to increase our corporate tax right now or do we need to decrease them instead? Malaysia currently has 24%, so should the government increase or decrease? And are they stimulating the economy by changing the tax rate? Or are they deterring the growth of the economy?” Secondly, there is individual tax. In line with his explanation before, he mentioned there are questions such as “would the people who pay individual tax decrease significantly because they are losing their income or facing salary cuts?” And so it raises another question, “is this individual tax system still effective during a pandemic?” Another interesting topic is about the zakat/islamic tax system because it is also questioned regarding the effectiveness of the system. Value added tax, tax relief and extension of the date of filling are also other topics that he mentioned. Other fundamental issues also include equity and fairness, efficiency, convenience and certainty. He also mentioned there are environment related issues, such as environmental taxes, green taxes, carbon taxes and petroleum taxes. These kinds of environmental taxes usually give more benefit, other than increasing tax collection, it also improves the environment condition.

            Among the popular research about tax, Assoc. Prof. Dr. Mohd Rizal Bin Palil also mentioned that researchers in tax issues have the chance to study the behavioral dimension, to maybe discover about why people are willing to pay tax or unwilling to pay tax, the issues include tax compliance (voluntary or forced), tax audit, tax investigation and tax morale. He also suggested for researchers to do statistical research, such as comparing data (for example tax collection) before and after Covid-19, intra-country, inter-country, inter-continental statistics. He explained that the theories that might be used in the research include theory of planned behavior, equity theory, equilibrium theory and optimal tax theory.

            Prof. Nor Balkish Zakaria proceeds the webinar with another interesting topic which is the effect of board monitoring operating cash flows manipulation among Malaysian firms, which is actually a research done by her. She firstly explained the board of directors play an essential internal control mechanism to monitor the management against manipulating financial figures. Appointing directors with the right credibility, independence and qualification is a precedent to maintain high financial reporting quality. The MCCG 2017 puts a great deal of emphasis on board gender composition and board tenure. The MCCG have recommended that at least half of the board must consist of independent directors and within the board. She quoted a research from Haldar & Raith (2017), which said that the internal governance mechanism can significantly improve financial disclosure. She mentioned that board independence, integrity, competency and meeting lead to better monitoring over earnings manipulation activities (Johari et al., 20019; Busirin et al., (2016). The MCGG 2017 also requires all public listed firms to employ and retain directors with the right skills, knowledge, and experience. Hence, the hypothesis proposed was “Firms with higher board monitoring have low earnings manipulation.”

She elaborated about the research methodology and mentioned that it was done in 2013. The research used a few sample selections with a final sample total 492. The time frame was from 2013 to 2017, it took a total of 5 years with 2, 460 firm year observations. In the data analysis, static panel analysis-fixed effects were used. The conclusion of the research was that there is a negative and significant relationship between the BOD index and the earnings management aligned with prior studies that found BOD can significantly improve the financial disclosure, reduce earnings manipulation, and limit real earnings management. Board size and board expertise have a positive and significant relationship on revenue manipulation-inverted U-Shape effect of board size and low number of board expertise among Malaysian firms. Board Independent has a negative and significant relationship on revenue manipulation. (BLQ)

Professor of Accounting in The University of Western Australia, David Gilchrist came back and delivered an amazing lecture as usual. This time, he was invited to the first series of the Public Lecture on 7th of September 2021, where he shared his knowledge and experiences regarding mixed method research in accounting. He started the lecture by explaining the context of the lecture and mentioned that there is a century of dispute and until recently, most researchers still choose to use quantitative methods. He reminded that everytime a researcher decides to use a method, it is important to seek who else is doing this work, where they are doing it and such. Another important contextual issue is the incompatibility thesis, which he explained most researchers see themselves only as qualitative or only as quantitative researchers and less likely to think to actually combine both because it might be incompatible. Two research cultures are also very significant and have differences.

Although having significant differences, David mentioned that both methods actually possess some similarities with each other. Both methods in general address research questions and use empirical evidence to illuminate their research questions. Quantitative and qualitative methods also have 3 exact similarities, both describe the data and understand what the data is saying, construct explanatory arguments, explain what the data is about and speculate on phenomena so that researchers are able to extend their research by speculations and thereby creating further research topics.

David also explains the key attributes that are mainly being used in the mixed method research, which includes observations, observer, enquiry, determinations, nature of evidence and representation. He also mentioned that these key attributes are very important because they really build on the powerful opportunity for combinations of different attributes that allow for a much broader and much deeper story to be told out of research. For observation, David explained that quantitative methods usually see the researcher as a separate individual from the research, while the qualitative methods see that the researcher is a part of the process. Enquiry is also an important issue because most researchers argue that in the quantitative method, enquiry is entirely objective and qualitative is more subjective. Determination also differs between qualitative and quantitative but in general, David reminded that both in accounting are sociological research and not a hard science so there will always be even in the process. The nature of evidence is of course empirical, and there can be multiple empirical outcomes, but in terms of that multiple empirical outcomes, David said that there is an opportunity in the process to widen our view of what the projection of that outcomes might mean for the answers to the research question and also for what further research questions might be asked. Lastly, the representation attribute is different for the quantitative where the researcher mostly has impersonal passive voice but when it comes to qualitative where the researcher is seen as a part of the research, they mostly have empathic voice/descriptive.

Moving to explain about the mixed research method, David described a few things regarding the mixed method research. First of all, of course both methods are important and useful even when they have some differences, and the goal of mixed methods is not to replace but to draw on the value of both methods, to use the strength from both elements. The second goal is that mixed methods are to bridge the schism between qualitative and quantitative methods. David also mentioned that mixed method research is a third research paradigm, it is not just simply taking the two existing paradigms and applying them but we must bring into that research process not just the methods themselves. We can also mix and match the attributes in order to answer the research questions. He quoted words from Johnson & Onwuegbuzie (2004), “...the class of research where the researcher mixes or combines quantitative and qualitative research techniques, methods, approaches, concepts or language into a single study.” to define mixed method research, so simply saying, it is a process of bringing and using everything into a single study by virtue of the value of the attributes that has been identified before in order to get a better outcome. He also elaborated the opportunities in mixed methods, which are first, it legitimises the use of multiple methods, it is expansive and creative, inclusive and pluralistic, complementary and results in complementary strengths and non overlapping weaknesses.

In accounting research, he explained how he mostly uses bookending where he combines qualitative and quantitative methods, there are qualitative research pieces then a survey piece and so on. He also explained how he uses mixed analysis to analyze the data, where it includes quantitative and qualitative analysis. He mentioned that we can either adopt an across stage research methodology or a within stage research methodology.  Across stage methodology is exemplified by the bookending technique so we can apply qualitative or quantitative depending on what’s going on. On the other hand, within stage methodology is within that specific component of data collection that we might combine the two methods. He also mentioned some research topics that are general and might spark interests for the accounting or finance researchers, such as Auditing Behaviour, User Decision Usefulness and User Education/Financial Literacy Growth. Before closing the lecture, he reminded that the researcher must understand the application of each method in order to apply the mixed method on their research. (BLQ)

Berita gembira datang dari Asian Journal of Accounting Research - AJAR, salah satu jurnal internasional Departemen Akuntansi, yang berhasil memperoleh indeksasi SCOPUS. Hal yang lain yang membanggakan adalah AJAR merupakan Jurnal Akuntansi pertama di Indonesia dan  Jurnal sosial pertama di Universitas Airlangga yang terindeks SCOPUS.

Departemen Akuntansi mengucapkan terima kasih kepada semua pihak yang telah menyukseskan proses indeksasi ini. Berikut ini adalah susunan tim pengelola Jurnal AJAR.

Editor-in-Chief
Dr. Iman Harymawan

Associate Editor
Dr. Nadia Anridho

Consulting Editor
Professor Basuki
Professor Dian Agustia
Professor I Made Narsa
Professor Mohammad Nasih
Dr. Damai Nasution
Professor Tjiptohadi Sawarjuwono
Professor Bambang Tjahjadi

Managing Editor
Yani Permatasari

Technical Support
Fajar Kristanto Gautama Putra

https://www.emeraldgrouppublishing.com/journal/ajar

Departemen Akuntansi menyelenggarakan Webinar dengan topik "Optimalisasi Pemahaman Perpajakan bagi Guru dalam Mendukung Peningkatan Kesadaran dan Kepatuhan Pajak" pada Sabtu 28 Agustus 2021. Acara webinar ini merupakan bagian dari rangkaian kegiatan Dies Natalis Fakultas Ekonomi dan Bisnis Universitas Airlangga yang ke-60 dan sekaligus mendukung implementasi kegiatan untuk capaian SDGs No.4 yaitu Quality Education melalui pengabdian masyarakat dengan memberikan pengetahuan perpajakan kepada para guru. 

Webinar ini ditujukan untuk para guru dengan alasan bahwa guru merupakan pihak yang dapat menjadi agen perubahan dalam hal mengubah mindset atau paradigma perpajakan di masyarakat dengan memberikan wawasan dan pengetahuan perpajakan kepada para siswanya secara benar. Harapannya  dengan pendidikan perpajakan secara dini akan  mengoptimalkan pemahaman perpajakan bagi para guru dan selanjutnya akan disampaikan ke para murid.

 Webinar ini menghadirkan tiga pembicara yang merupakan dosen perpajakan di Departemen Akuntansi yaitu: Dra. Mienati Somya Lasmana, MSi., Ak., BKP yang membawakan subtopik “UU PPN dan Perubahannya", lalu Dr. Heru Tjaraka, SE., MSi., Ak., BKP dengan subtopik "Aspek PPh dalam Peningkatan Kesadaran dan Kepatuhan Pajak" dan Dr. Santi Novita, SE., MM., Ak., CA., BKP. dengan subtopik "Menyongsong Pelaporan SPT PPh OP Karyawan". Setelah pemaparan materi dari para pembicara lalu dilanjutkan dengan sesi tanya jawab yang dimoderatori oleh Dr. Alfa Rahmiati yang juga merupakan dosen perpajakan Departemen Akuntansi.

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Pada hari Kamis 26 Agustus 2021 Departemen Akuntansi menyelenggarakan Webinar Series #1 dengan tema “Research Trends in Public Sector Accounting and Auditing” dengan pembicara Prof. Nafsiah Mohamed dan Dr. Noor Marini Hj Abdullah dari Universiti Teknologi MARA Malaysia yang dimoderatori oleh Dr. Devi S. Kalanjati, Dosen Akuntansi Universitas Airlangga. Webinar ini dihadiri sekitar 200 peserta yang berasal dari kalangan mahasiswa dan praktisi.

Prof. Nafsiah Mohamed membahas tentang tema-tema penelitian akuntansi sektor publik terkini dan tren tema di masa depan. Prof Nafsiah mengemukakan bahwa tema terkini lebih membahas pada bentuk-bentuk pengukuran akuntansi, moneter, dan lebih ke angka-angka. Sedangkan untuk tren ke depan, Prof. Nafsiah menyebutkan bahwa tema tentang digital world, financial criminology, dan pandemi Covid-19 akan banyak dibahas di masa mendatang. Contohnya untuk digital world, Prof. Nafsiah membahas bagaiman saat ini pemerintah sudah membelanjakan anggaran untuk teknologi, kita perlu mengetahui siapa yang mengawasi penggunaan anggaran tersebut dan mengetahui apakah masyarakat sudah mendapatkan manfaat sesuai dengan apa yang seharusnya mereka dapat. Beliau juga menekankan bahwa baik secara langsung maupun tidak langsung penelitian di sektor publik ini perlu mengarah ke aspek finasial dan non finansial, serta menjawab “mengapa” dan “bagaimana”; mengapa suatu kasus terjadi dan bagaimana hasil riset bisa memberi masukan untuk regulasi. Prof. Nafsiah juga menggarisbawahi bahwa tren ke depan kita tidak hanya fokus pada fakta dan figure angka, kite perlu membahas apakah sektor publik sudah melayani masyarakat dengan baik (citizen oriented).

Sementara itu Dr. Marini mempresentasikan hasil penelitiannya yang berjudul “Non-audit services, audit opinion, cultural, affiliated directors and fraudulent financial reporting: Evidence from Malaysia”. Studi ini meneliti empat faktor yang terkait dengan kecurangan pelaporan keuangan (Fraudulent Financial Reporting - FFR) di perusahaan publik Malaysia (PLC). Penelitian ini menduga bahwa jasa non-audit (NAS) yang disediakan auditor, opini audit, komposisi direktur bumiputra di dewan dan direktur terafiliasi terkait dengan FFR. Sampel yang diteliti terdiri dari 41 perusahaan yang terkena sanksi hukukman karena penipuan sekuritas dan 41 perusahaan yang tidak terkena kasus penipuan, semuanya terdaftar di Bursa Malaysia dan memiliki satu set lengkap data pelaporan keuangan dari 1999-2009. Hasil penelitian tersebut mengungkapkan bahwa jasa audit dan NAS yang diberikan bersamaan secara signifikan terkait positif dengan FFR. Berkenaan dengan opini audit, perusahaan yang menerima selain opini audit wajar tanpa pengecualian (WTP) sebelum tahun kecurangan memiliki hubungan positif dengan FFR. Penelitian ini juga mengungkapkan bahwa proporsi direksi terafiliasi dalam dewan memiliki hubungan negatif yang signifikan terhadap FFR. Namun, penelitian ini juga menunjukkan hubungan positif yang signifikan antara komposisi direksi bumiputra di dewan dan FFR.

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Department of Accounting Universitas Airlangga Proudly Presents Webinar and Public Lecture Series with grand theme "Research Trends and Methods in Accounting".

Webinar #1: Research Trends in Public Sector Accounting and Auditing

Thursday, 26 August 2021 | 10:00 a.m. - 12.00 a.m (GMT+7)  

Speaker 1: Prof. Nafsiah Mohamed (Universiti Teknologi MARA Malaysia)

Speaker 2: Noor Marini Hj Abdullah (Universiti Teknologi MARA Malaysia)

Moderator: Dr. Devi S. Kalanjati (Universitas Airlangga)

Webinar #2: Research Trends in Taxation and Corporate Governance

Thursday, 16 September 2021 | 10:00 a.m. - 12:00 a.m (GMT+7)        

Speaker 1: Mohd Rizal Palil (Universiti Kebangsaan Malaysia)

Speaker 2: Nor Balkish Zakaria (Universiti Teknologi MARA Malaysia)

Moderator: Dr. Santi Novita (Universitas Airlangga)

Public Lecture #1: Mixed Method Research in Accounting: Opportunities and Challenges

Tuesday, 7 September 2021 | 09:00 a.m – 10:30 a.m. (GMT+7)            

Speaker: David Gilchrist (Professor of Accounting, University of Western Australia) 

Moderator: Alfiyatul Qomariyah, Ph.D (Assistant Professor of Accounting, Universitas Airlangga)

Public Lecture #2: Qualitative Research Design and Method in Accounting

Monday, 18 October 2021 | 15:30 p.m – 17:00 p.m. (GMT+7)

Speaker: Philip Linsley (Professor of Accounting and Risk Management, University of York). 

Moderator: Basuki, Ph.D (Professor of Accounting, Universitas Airlangga)

Public Lecture #3: Experimental Research Design and Method in Accounting

Tuesday, 2 November 2021 | 15:30 p.m – 17:00 p.m. (GMT+7)

Speaker: Victor Mass (Professor of Accounting, University of Amsterdam) 

Moderator : Dr. Sc. (Acc.) Damai Nasution (Assistant Professor of Accounting, Universitas Airlangga)

Venue: Zoom and Youtube
Registration Link: http//bit.ly/accountingua2021b
CP: 085707559788 or 081335199218

*e-certificate will be given if participant attends for minimum 3 (three) events of the series

“Apa yang saya lakukan sebenarnya relatif sama dengan yang teman-teman lakukan. Yang membuat berbeda adalah bagaimana selama belajar ini saya mengenal arti kata painful. Saya orang yang mau bersusah payah dalam belajar. Sesulit apapun materinya, saya selalu berupaya untuk belajar semaksimal mungkin…”

Semangat belajar Gery Lusiano Firmansyah berhasil mengantarkan lelaki kelahiran Ngawi tersebut pada titik kesuksesan di akhir masa kuliahnya, yaitu dinobatkan sebagai Wisudawan Terbaik FEB periode Juni 2021.

Menurut Gery yang kini telah lulus dari jurusan Akuntansi, ia tidak memiliki kiat khusus dalam belajar, malah Gery mengaku bahwa apa yang dirinya lakukan sebenarnya relatif sama dengan yang teman-temannya lakukan. Hanya saja, Gery merasa bahwa yang membuatnya berbeda adalah bagaimana ia mengenal arti kata painful selama melaksanakan proses pembelajaran di kampus. “Saya orang yang mau bersusah payah dalam belajar. Sesulit apapun materinya, saya selalu berupaya untuk belajar semaksimal mungkin, bertanya kepada teman, meminta masukan dari kakak tingkat. Dan yang paling penting adalah mau membaca mau belajar sendiri,” ungkap Gery. Menurut wisudawan tersebut, kesulitan yang harus ia lalui yang kemudian akan membentuk mental dan karakter pejuang dalam dirinya.

Memiliki IPK 4.00/4.00, pria yang hobinya bermain sepak bola tersebut merasa bahwa IPK sempurna yang ia miliki lebih dari sekadar angka, Gery merasa di dalam angka tersebut terkandung perjuangan, rasa sakit, lelah, keringat, kekhawatiran, dan hal-hal lain yang tidak ternilai. Gery juga menjelaskan bahwa IPK sempurna tersebut merupakan tanggung jawab untuk memberikan arti atau value bagi masyarakat sekitar tentang bagaimana dirinya mampu menyampaikan ilmu yang diperoleh sehingga bermanfaat bagi orang lain dalam memberikan pencerahan.

Sebagai Wisudawan Terbaik periode Juni 2021, Gery tidak hanya cemerlang dalam akademik, namun juga aktif dalam organisasi, kerap menjadi delegasi, sering mengikuti lomba dan suka berpartisipasi dalam kegiatan pengabdian masyarakat. Gery merupakan Wakil Ketua Moslem Students Association of Faculty Economics and Business (MOSAIC) pada tahun 2018 dan pernah memegang posisi Sekretaris Jendral atau Presiden Kongres Nasional Mahasiswa Akuntansi Indonesia 2020. Gery juga pernah beberapa kali menjadi delegasi, salah satunya menjadi delegasi Indonesia pada event International Social Business Summer Program (ISBSP) Daffodil International University, Dhaka, Bangladesh. Selain itu, Gery juga membuktikan kemampuan bersaingnya dengan memenangkan total 14 perlombaan atau event baik skala lokal, nasional maupun internasional. Berpedoman pada tri dharma perguruan tinggi, Gery juga aktif mengikuti pengabdian masyarakat, salah satunya adalah program kerja Pengembangan Produk Desa (PRODES) HIMA Akuntansi UNAIR di desa Pujon Malang tahun 2018.

Berbicara tentang masa depan, Gery sudah mempersiapkan dirinya sebelum memasuki dunia kerja karena menurut Wisudawan Terbaik tersebut, diperlukan persiapan yang matang untuk masuk ke dunia kerja, dan dirinya sudah melakukan persiapan tersebut dengan mengambil program magang di PT Berkah Multi Cargo Logistics yang merupakan salah satu bagian dari PT PELINDO 3 Group selama 6 bulan. Selain ingin menjadi seorang professional accountant, Gery juga memiliki cita-cita untuk mengembangkan kompetensi dengan melanjutkan pendidikan ke jenjang S2 dan S3 serta kembali ke dunia kampus dan mengabdikan dirinya untuk menjadi dosen suatu hari nanti.

Setelah melewati perjalanan kuliah yang begitu mengesankan, Gery memberi pesan kepada mahasiswa lain bahwa memang IPK merupakan hal yang penting, namun IPK bukanlah segalanya. Gery menyarankan agar mahasiswa dapat menggunakan kesempatan di perkuliahan untuk mengembangkan diri semaksimal mungkin, sebaiknya ambil segala kesempatan dan jadilah mahasiswa yang mengambil peran. “IPK hanya konsekuensi dari sebuah totalitas perjuangan,” ungkap Wisudawan Terbaik tersebut. (BLQ)

Pada hari Senin 5 Juli 2021, BAKI (Berkala Akuntansi dan Keuangan Indonesia) Peer-Reviewed Journal yang berada di bawah Departemen Akuntansi mengadakan Webinar Edisi Spesial dengan Tema BIsnis di Tengah Pandemi. Webinar ini menghadirkan delapan penyaji yang artikelnya direkomendasikan untuk dipublikasi di Jurnal BAKI. Delapan artikel tersebut yaitu:

1. Pandemi COVID-19: Dampaknya Pada Eksistensi Pelaku Usaha Di Pasar Tradisional
2. Pengaruh Sektor Pariwisata terhadap Pertumbuhan Ekonomi dan Dampaknya kepada Usaha Mikro Kecil (UMK) di Yogyakarta
3. How is the Gamification Strategy in Facing the New Normal Era in the UMKM Business?
4. Usaha Herbal dan Jamu Dalam Badai Pandemi COVID-19 (Studi Kasus Pada Penjual Jamu SB di Kota Samarinda)
5. Makna Kualitas Pembelajaran Akuntansi Di Masa Pandemi Covid-19 (Studi Interpretif pada Kaprodi Akuntansi PTN di Indonesia)
6. Accounting Standards for Fixed Assets of U.S. GAAP and IFRS: COVID-19 Pandemic and Earnings Management Perspectives
7. Kinerja Bank Go Public Indonesia: Sebelum dan Selama Covid-19
8. Covid-19 dan Variabilitas Kinerja Keuangan

Masing-masing penyaji memaparkan hasil penelitiannya dan dikomentari oleh para reviewer. Harapannya dengan penyelenggaraan webinar ini para peserta saling berbagi ilmu terkait pandemic Covid-19 yang tidak hanya berdampak pada sektor keuangan dan bisnis namun juga ke ranah pendidikan dan UMKM.

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Newsletter May June 2021 edition is out!. Read the detail here

Pada tanggal 24 Juni 2021 Departemen telah mengadakan kegiatan Pembekalan Wisudawan Periode Juni 2021. Kegiatan ini dihadiri sekitar 119 Wisudawan tingkat Sarjana, Magister dan Doktor. Pembekalan wisuda ini ditujukan untuk memberi bekal bagi para wisudawan agar siap masuk ke dunia kerja. Untuk memenuhi tujuan acara ini, maka Departemen Akuntansi mengundang dua orang Alumni yang berbagi pengalaman mereka yaitu Nursakti Niko Rosandy, Finance Business Partner PT Telkomsel dan Gustav Fierdaus, Associate Manager – Procurement and Supply Chain Michael Page International Indonesia.

Departemen Akuntansi mengadakan Focus Group Discussion (FGD) guna membahas pengembangan kurikulum berbasis revolusi industri 4.0 pada Sabtu (19/6/2021). FGD ini dilaksanakan secara hybrid melalui platform Zoom dan luring di aula KRMT Fadjar Notonegoro. Tema Forum Industri Dunia Usaha – Dunia Kerja dan Pengembangan Kurikulum Berbasis Revolusi Industri 4.0, Outcome Based Education (OBE) dan Merdeka Belajar – Kampus Merdeka (MBKM) diusung dalam kegiatan itu.

FGD tersebut dihadiri para praktisi, akademisi, dan professional yang mewakili tiga program studi (Prodi) di bawah Departemen Akuntansi yaitu Prodi S1 Akuntansi, Prodi S2 Akuntansi, dan Prodi S3 Akuntansi. Diharapkan dari kegiatan FGD ini dapat memberikan masukan terkait dengan profil lulusan, capaian pembelajaran (CPL), dan kurikulum ke depan yang berbasis revolusi industri 4.0.

(DNH)

Professor of Accounting in The University of Western Australia, David Gilchrist, argued that Professional Skepticism is more than a state of mind and it is important to be done by people in organizations during the 5th Guest Lecture session with the theme: Professional Scepticism in Public Sector Finance Governance and Audit on 21st June 2021. The session was moderated by one of the lecturers of Accounting in Universitas Airlangga, Dina Heriyati.

Professional skepticism is crucial and professional ethics is the subset of professional skepticism. Fundamental principles of professional ethics. professional skepticism, such as maintaining integrity, objectivity, professional competence and due care, confidentiality and professional behavior.

He mentioned the difference between professional judgement and professional skepticism. Professional judgement involves the application of relevant training, knowledge and experience in making informed decisions about appropriate courses of action. On the other hand, professional skepticism is an attitude that includes a questioning mind, being alert to conditions indicating possible misstatement and critically assessing audit evidence.

“Professional skepticism is about maintaining a questioning mind. We try to get one evidence, but then we also compare it to other evidence to make sure that makes sense.” Said David. “It also means not taking things at face value, just because you say this to me, it doesn’t mean that I take everything you say as being absolutely correct, it also doesn’t mean you are trying to mislead me, but it means we as humans need to be aware that we all make mistakes and therefore I need to make sure that there is some efficacy in the information.” He added. He also said that employing your experience and knowledge effectively is important in professional skepticism, because we can see more of what is going on. The final point is making sure for yourself.

He emphasized that professional skepticism is not being antagonistic, it is not about disrespecting clients or colleagues, but it is about having a questioning mind. It is also not about being aloof or aggressive and it is not about disbelieving, it is about trying to make sure you feel comfortable with the evidence or information you have. It is important for employers to understand professional skepticism because it is part of being professional, part of acting ethically. “It is important for you and your colleagues to understand, and also crucial within the accounting teaching framework, because accounting lecturers always encounter student assessments in various forms, they need to make sure these students are doing the right thing.” He explained.

He stated that professional skepticism relies on the understanding of entity and environment, the assessment of business risk and inherent risk, materiality, experience gained from various situations, source and reliability of information available and persuasiveness of information. The reliability of information is influenced by nature and source: information from sources outside an entity is more reliable than evidence obtained solely from within the entity, informations generated internally is more reliable when the internal control structures are effective, informations obtained directly is more reliable than evidence obtained from client, information in the form of documents or written representations is more reliable than oral representations and informations provided by original documents is more reliable than evidence provided by photocopies or facsimiles.

He also explained that there are indicators and signs of information where we need to implement professional skepticism. The first one is in terms of integrity of management, we need to look at reputation, prior disputes, legal issues, limitation to access to records and pressure to reduce fees. In terms of management experience, knowledge and changes during this period, there are poor business decisions that have been made, inappropriate accounting policies, lack of proper review, lack of internal controls, slow identification of business risks/opportunities and impact on corporate governance. In terms of unusual pressure on management, there are remuneration linked to performance, meet or beat analysts forecasts, impact on share prices, procurement of additional capital, meet bank covenants and slowing industry/declining demand and others. There are also financial indicators such as heavy reliance on short term borrowings, denial of trade credit by suppliers and negative operating cash flows. There are also operational indicators that need to be checked.

This guest lecture is available on the Departemen Akuntansi's YouTube Channel

(BLQ/DNH)