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Proceedings of the Social and Humaniora Research Symposium (SoRes 2018)最新文献

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Fraud Detection (From the public accountant perspective) 舞弊侦查(从公共会计师的角度)
Pub Date : 2019-03-01 DOI: 10.2991/sores-18.2019.73
Devianti Yunita Harahap, Tiya Nurjanah, Pupung Purnamasari
Fraud cases and financial statements manipulation have been increasing in the past five years, and surprisingly, even well-known public accounting firms in the world had been involved in several cases. Public were starting to have doubt about the audit quality, whereas the auditor profession’s existence depended on public trust as a stakeholder of the profession. The purpose of this research was to examine the influence of audit experience, the ability to assess fraud risk, and professional skepticism on the success of external auditors in detecting fraud. The independent variables were audit experience, the ability to assess fraud risk, and professional skepticism, and the dependent variable in this research was the success of external auditor to detect fraud. The method used in this research was the analytical descriptive method using the survey approach. The survey has been applied to 92 auditors in Jakarta, Indonesia, as the respondents. Collecting data was conducted by questionnaire and the data was analyzed using path analysis. The results of the research show that audit experience, the ability to assess fraud risk, and professional skepticism significantly, both simultaneously and partially, influence on the success of external auditor to detect fraud. Keywords—fraud detection; audit experience; fraud risk; professional skepticism
在过去的五年中,欺诈案件和财务报表操纵案件不断增加,令人惊讶的是,就连世界知名的会计师事务所也卷入了几起案件。公众开始对审计质量产生怀疑,而作为审计职业的利益相关者,审计职业的存在依赖于公众的信任。本研究的目的是检验审计经验、评估舞弊风险的能力和专业怀疑对外部审计师成功发现舞弊的影响。自变量为审计经验、评估舞弊风险的能力和专业怀疑,因变量为外部审计师发现舞弊的成功程度。本研究采用的方法是采用调查法的分析描述性方法。调查对象是印度尼西亚雅加达的92名审计人员。采用问卷调查的方式收集数据,采用通径分析法对数据进行分析。研究结果表明,审计经验、评估舞弊风险的能力和职业怀疑态度显著地(同时或部分地)影响着外部审计师发现舞弊的成功。Keywords-fraud检测;审计经验;欺诈风险;专业的怀疑
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引用次数: 1
Obligations for Indonesian Banks to Report Its Customers Data to Tax Office Under Automatic Exchange of Information (AEOI) Stipulations 根据自动信息交换(AEOI)规定,印尼银行向税务局报告客户数据的义务
Pub Date : 2019-03-01 DOI: 10.2991/sores-18.2019.135
J. M. A. Krustiyati, Diana Hugeng
This study aims to determine the legal implications after Indonesia signed a Multilateral Agreement between authorized officials (Multilateral Competent Authority Agreement) on the Automatic Exchange of Financial Account Information (AEOI). The agreement requires the government to make regulations that authorize the tax authorities to access financial information where the obligations are contrary to the principles of banking law in Indonesia which are required to maintain the confidentiality of customer data. The method used is normative juridical approach to legislation and conceptual approach. The results of this study reveal that in the application of an exchange access policy for financial information that is contrary to the principles of banking law, the legal principle of lexspecialis derogate legigeneralis is used. The government collaboratively with Indonesian banks and financial institutions must promote these new requirements to the public, especially customers of banks and financial institutions. Keywords—tax amnesty; common reporting standart; automatic exchange of information
本研究旨在确定印度尼西亚签署关于金融账户信息自动交换(AEOI)的授权官员之间的多边协议(多边主管当局协议)后的法律影响。该协议要求政府制定法规,授权税务机关在与印尼银行法原则相抵触的情况下获取财务信息。印尼银行法原则要求保持客户数据的机密性。所采用的方法是规范性立法法和概念法。本研究的结果表明,在与银行法原则相违背的金融信息交换访问政策的应用中,使用了lexspecialis derogate leggeneralis的法律原则。政府必须与印尼的银行和金融机构合作,向公众,特别是银行和金融机构的客户推广这些新要求。Keywords-tax特赦;共同报告准则;自动交换信息
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引用次数: 2
Empowering Women in Politics through Women's Political Organization 通过妇女政治组织赋予妇女政治权力
Pub Date : 2019-03-01 DOI: 10.2991/SORES-18.2019.46
D. L. Chaerowati, Nova Yuliati, M. Rochim
This paper examines the role of women in the political sphere through The Indonesian Political Women's Caucus or KPPI as a woman's organization of political activists who want to ensure that the democratic process in Indonesia will fulfill, protect and guarantee women's rights, including in the political sphere. This study revealed existence of West Java KPPI and political struggle them. The data collection techniques were carried out with in-depth interview and literature study. The result show that the aim of KPPI is to create a democratic and just Indonesia, by strengthening women's political position and role, through the struggle for the fulfillment of women's rights, especially in the political field. KPPI was trying to fight for the rights and aspirations of women through called on the government to pay attention and facilitate the implementation of the policy of 30% representation of women in politics and also encourages political parties to build "political will" and alignments with the affirmative movement. The activities of KPPI’s programs are carried out through independent programs and collaborative programs with partners. Therefore, KPPI was carried out in providing awareness and preparing female human resources who until now were marginalized, especially in political
本文通过印尼政治妇女核心小组(Indonesian political women's Caucus,简称KPPI)检视妇女在政治领域的角色,该组织是一个由政治活动家组成的妇女组织,希望确保印尼的民主进程能够实现、保护和保障妇女的权利,包括在政治领域。本研究揭示了西爪哇KPPI的存在及其政治斗争。数据收集方法采用深度访谈法和文献研究法。结果表明,KPPI的目标是通过加强妇女的政治地位和作用,通过争取实现妇女权利,特别是在政治领域的权利,建立一个民主和公正的印度尼西亚。KPPI试图争取妇女的权利和愿望,呼吁政府关注和促进实施妇女在政治中占30%的政策,并鼓励政党建立“政治意愿”,并与平权运动结盟。KPPI项目的活动通过独立项目和与合作伙伴的合作项目进行。因此,KPPI是在提供认识和培养女性人力资源方面进行的,迄今为止,她们一直被边缘化,特别是在政治上
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引用次数: 0
Pesantren and Contemporary Multicultural Islamic Education: Empowering plurality toward realizing social harmony and peace in Indonesia Pesantren与当代多元文化伊斯兰教育:在印尼实现社会和谐与和平中赋予多元化
Pub Date : 2019-03-01 DOI: 10.2991/SORES-18.2019.127
M. Thoyib
After the falling of New Order regime, social conflicts, terrorisms and Islamic radicalism, like in the spring emerged in Indonesia until now. Why not, within a period of not more than a decade, successive bombing attacks rocked this pluralist republic. A course such as the I-II bombing of Bali, the bombing of Australian embassy, the I-II bombing of JW Marriot Hotel, the bombing of Hotel Ritz Carlton, "book bomb" was addressed to a number of figures, "a Friday bomb" in the mosque of Police Headquarters Cirebon, and suicide bombing at Gereja Bethel Injil Sepenuh (GBIS) Kepunton Solo and the last suicide bombing at Mapolres Solo, Central Java. Islamic radicalism is also spreaded everywhere such as attacking on Ahmadiyah congregation in in Pandeglang, Banten and Pesantren suspected as Shiite in Pasuruan and Sampang Madura, East Java. The one solution is through the development of multicultural Islamic educational pattern to produce tolerant, moderate and inclusive the next muslim generations. The research was conducted at Pesantren Ngalah, Pasuruan, East Java, known as multicultural-humanistic pesantren who has two interested sides; (a). Great contribution in multiculturalism issues and (b). National and international cooperation networks in empowering social life and peace where this research is focused on the development of multicultural Islamic education aspects based on five main focuses, namely: (a). The development policy, (b). The material development, (c). The approach of material development, (d). The stages of material development, (e). And the pattern of development model of multicultural Islamic education material for social harmony and peace. Keywords—pesantren; multicultural islamic education; social
新秩序政权垮台后,社会矛盾、恐怖主义和伊斯兰激进主义如春天般在印尼出现至今。为什么不在不到十年的时间里,连续的轰炸袭击动摇了这个多元化的共和国呢?巴厘岛的I-II爆炸案、澳大利亚大使馆爆炸案、JW万豪酒店爆炸案、丽思卡尔顿酒店爆炸案、针对一些人物的“书籍炸弹”、Cirebon警察总部清真寺的“星期五炸弹”、Gereja Bethel Injil Sepenuh (gis) Kepunton Solo的自杀式炸弹袭击以及中爪哇Mapolres Solo的最后一次自杀式炸弹袭击。伊斯兰激进主义也在各地蔓延,比如在班德格朗、万丹和在东爪哇的巴素鲁和萨姆邦马都拉,袭击被怀疑是什叶派的艾哈迈迪亚教派集会。一个解决办法是通过发展多元文化的伊斯兰教育模式,培养宽容、温和、包容的下一代穆斯林。该研究在东爪哇Pasuruan的Pesantren Ngalah进行,被称为多元文化人文主义Pesantren,有两个感兴趣的方面;(a)在多元文化问题方面的巨大贡献和(b).在增强社会生活与和平方面的国家和国际合作网络,本研究的重点是基于五个主要重点发展多元文化的伊斯兰教育方面,即:(a).发展政策;(b).物质发展;(c).物质发展途径;(d).物质发展阶段;(e).多元文化伊斯兰教育材料促进社会和谐与和平的发展模式。Keywords-pesantren;多元文化伊斯兰教育;社会
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引用次数: 3
Control of Foreign Labor in Indonesia 印尼对外籍劳工的控制
Pub Date : 2019-03-01 DOI: 10.2991/SORES-18.2019.40
Rini Irianti Sundary, D. Effendy, Ira Irawati
The presence of foreign investment income and capital investment in the country has allowed the inclusion or use of foreign citizen labor entrants. The influx of foreign labor beginning with Indonesia which became part of the community like the WTO (World Trade Organization), the AFTA (ASEAN Free Trade Area) and the APEC (Asia Pacific Economic Cooperation) which gives great opportunities for entry of foreign labor to Indonesia. The purpose of this research is to know the rules governing about controlling the influx of foreign labor in Indonesia and discover the extent to which the control is done by the Government in order to protect the workforce Indonesia itself. This Research used methods used the method of juridical normative approach which is equipped with search data through interviews with stakeholders or experts in the field of employment, officials at the Department of employment, and data have been analyzed with qualitatively analysis. As a summary of this research, Indonesian government has made various regulations in limiting the number of foreign labor and protect labor Indonesia, among others. Restrictions and controls carried out by the Government against foreign labor is an important element to use manpower, good labor foreign and local labor employment, such government control against foreign labor should be reinforced, including by closing certain offices for foreign worker and provide it staffs are specific to Indonesia. Keywords—foreign labour; man power; control
外国投资收入和资本投资在该国的存在允许包括或使用外国公民劳动力进入者。外国劳工的涌入始于印度尼西亚,它成为世界贸易组织(WTO)、东盟自由贸易区(AFTA)和亚太经济合作组织(APEC)等社区的一部分,这为外国劳工进入印度尼西亚提供了巨大的机会。这项研究的目的是了解有关控制印度尼西亚外国劳工流入的规则,并发现政府为保护印度尼西亚本身的劳动力而进行控制的程度。本研究使用的方法采用了司法规范方法,通过与就业领域的利益相关者或专家,就业部官员的访谈来搜索数据,并对数据进行定性分析。作为本研究的总结,印尼政府在限制外籍劳工数量和保护印尼劳工等方面制定了各种规定。政府对外国劳工的限制和控制是使用人力,良好的外国劳工和当地劳工就业的重要因素,这种政府对外国劳工的控制应该加强,包括关闭外国工人的某些办事处,并提供特定于印度尼西亚的工作人员。Keywords-foreign劳动力;男人的权力;控制
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引用次数: 0
Marketing Communication in Housewife Entrepreneurship 家庭主妇创业中的营销传播
Pub Date : 2019-03-01 DOI: 10.2991/sores-18.2019.2
Wulan Trigartanti, I. J. Triwardhani
Housewives are currently required to have an entrepreneurial spirit to help improve the household economy while increasing their development of thought and quality of life, not just for themselves but for their families too. Some housewives choose to do home business in the informal sector to have the flexibility of time. This way they can arrange and adjust the working time, in which they can work before or after the household affairs finished. Communication skills can support the success of housewives in running their businesses. This ability can help them establish relationships well so that they can expand product marketing. This paper is based on the research on housewife entrepreneurship and formulating the problem of how marketing communication is carried out in housewives entrepreneurship. The research method used is qualitative with the ethnographic approach of communication. The research subjects are housewives who run home businesses. The result of research explains that marketing communication done by a housewife who runs the home industry business covers 3 points: how to identify the consumer, how to build relationships with consumer, and how the marketing method is conducted. Keywords—marketing communication; entrepreneurship; housewife
目前,家庭主妇被要求具有企业家精神,帮助改善家庭经济,同时提高自己的思想发展和生活质量,不仅为自己,也为家人。一些家庭主妇选择在非正规部门做家庭生意,以获得时间上的灵活性。这样他们就可以安排和调整工作时间,可以在家务完成之前或之后工作。沟通技巧可以帮助家庭主妇在经营事业中取得成功。这种能力可以帮助他们建立良好的关系,从而扩大产品营销。本文在对家庭主妇创业研究的基础上,提出了家庭主妇创业中如何进行营销传播的问题。使用的研究方法是定性的,采用了交流的民族志方法。研究对象是经营家庭事业的家庭主妇。研究结果表明,经营家居行业的家庭主妇所做的营销传播包括3点:如何识别消费者,如何与消费者建立关系,以及如何进行营销方法。Keywords-marketing沟通;企业家精神;家庭主妇
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引用次数: 0
The Implementation of Sharia Principle in Bank Products as Corporate Identity of Sharia Bank 伊斯兰教原则在银行产品中的实施作为伊斯兰银行的企业形象
Pub Date : 2019-03-01 DOI: 10.2991/sores-18.2019.99
Neneng Nurhasanah, N. S. Imaniyati
This research aimed at describing the effect of implementing sharia principle in substance and structure of sharia banking legal system on sharia bank products in Indonesia and formulating the implementation model of sharia principles on sharia bank products associated with the corporate identity of sharia banks in Indonesia. This research used descriptive analytical with a normative juridical approach with documentation study, interviews, and FGD as data collection techniques, and normative qualitative methods as data analysis technique. The result showed that the influence of implementing sharia principle on legal system including sharia banks’ substance and structure towards sharia banks products in Indonesia was very large. Regarding substance, the implementation of sharia principle on products could result in invalid transactions. Regarding structure, the effect of implementing sharia principles on products could weaken the authority of DSN-MUI and DPS as a reference institution in the implementation of sharia principles in banking. The implementation model of sharia principles on sharia bank products currently maintains a good corporate identity of sharia banks, but in practice it still does not reflect the expected
本研究旨在描述伊斯兰教法银行法律体系在实质和结构上实施伊斯兰教法原则对印尼伊斯兰教法银行产品的影响,并结合印尼伊斯兰教法银行的企业认同,制定伊斯兰教法原则在印尼伊斯兰教法银行产品上的实施模式。本研究采用描述性分析和规范性的法律方法,以文献研究、访谈和FGD作为数据收集技术,以及规范性的定性方法作为数据分析技术。结果表明,在印尼实施伊斯兰教法原则对包括伊斯兰银行的实质和结构在内的法律制度对伊斯兰银行产品的影响是非常大的。就实质而言,在产品上实施伊斯兰教法原则可能导致无效交易。在结构上,对产品实施伊斯兰教法原则的影响可能会削弱DSN-MUI和DPS作为银行实施伊斯兰教法原则的参考机构的权威。sharia原则在sharia银行产品上的实施模式目前保持了sharia银行良好的企业形象,但在实践中仍未体现预期
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引用次数: 1
Information Resilience in Overcoming Vulnerability of Reproductive Health in Young Women 信息弹性在克服青年妇女生殖健康脆弱性中的作用
Pub Date : 2019-03-01 DOI: 10.2991/SORES-18.2019.45
Nova Yuliati
Reproductive function is constructed by the community as the responsibility of women, with their given sex. In fact, they must bear the consequence of violations of sexual behavior. This paper reveals the sexual and social risks faced by young women related to reproductive health in Bandung City. Using a qualitative descriptive paradigm with case study method, data were collected through in-depth interviews and documentation studies. The informants were drawn from Indonesian Family Planning Association (PKBI) in West Java, Indonesia. The results show the risk of sexual vulnerability such as unwanted pregnancy or abortion is clearly only experienced by young women. Shame, and socially negative stigma become a heavy burden that must be experienced by young women. Health communication intervention is carried out through multi-level communication where group and mass communication are used for socialization and education of reproductive health. Interpersonal communication is used in the context of prevention and assistance in cases of reproductive health. Keywords—communication; young women; reproductive health
生殖功能被社会建构为妇女的责任,以其特定的性别。事实上,他们必须承担侵犯性行为的后果。本文揭示了万隆市年轻妇女在生殖健康方面面临的性风险和社会风险。采用定性描述范式和案例研究法,通过深度访谈和文献研究收集数据。举报人来自印度尼西亚西爪哇的印度尼西亚计划生育协会。研究结果表明,性脆弱性的风险,如意外怀孕或堕胎,显然只有年轻女性才会经历。羞耻和社会负面的污名成为年轻女性必须承受的沉重负担。健康传播干预通过多层次传播进行,利用群体传播和大众传播进行生殖健康社会化和教育。人际交往用于生殖健康方面的预防和援助。Keywords-communication;年轻女性;生殖健康
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引用次数: 0
Business Presentation to Increase Product Sales of Farm Group Members 增加农场集团成员产品销售的业务演示
Pub Date : 2019-03-01 DOI: 10.2991/sores-18.2019.10
Y. Hamdan, A. Sofyan, A. Ratnasari, Yenni Yuniati
The government and other institutions are trying to improve the competitiveness of entrepreneurs engaged in the Micro, Small and Medium Enterprises (MSMEs) by making an effort to conduct training for entrepreneurs, so that they proactively develop their businesses by implementing good business practices. Farm groups that are members of the Sabilulungan Farmers Market Association, located in Soreang City, Bandung Regency, West Java. The business actor produces various types of plantation products, vegetables, and processed foods. The products they produce need to be marketed so that the sales process occurs. Efforts to make it happen include organizing business presentation training. Through business presentations can provide insight to members of the Sabilulungan Farmers Market Association to be able to inform, offer, and influence prospective consumers to buy products. This article is the result from a research to members of the Sabilulungan Farm Market Association as the training participants. The research objectives include analyzing farmer group members 'understanding of material Business Presentations including Planning and Business Models, Forms of Business Presentations, Arranging Business Presentations, Delivering Business Presentations and analyzing participants' ability to practice Business Presentation materials. The research method used is descriptive to measure the phenomenon of research carefully. Data collection is done by observation, distributing research questionnaires, and literature studies. The research respondents were Business Presentation trainees, 38 members of the Sabilulungan Farmers Market Association. The sampling withdrawal technique was carried out by census, therefore all the trainees were respondents to this study. The results of the study show the participants' knowledge about the material of Planning and Business Models, Forms of Business Presentations, Arranging Business Presentations, Delivering Business Presentations in low conditions. While, knowledge of the training material after had trainned has increased to a high level. When practicing a Business Presentation, participants can arrange and present a Business Presentation well. With the business presentation capabilities, participants can market the products they produce and will increase product sales. Keywords—training; business presentations; sabilulungan farm market association
政府和其他机构正在努力提高从事中小微企业(MSMEs)的企业家的竞争力,努力对企业家进行培训,使他们通过实施良好的商业惯例积极发展自己的企业。位于西爪哇万隆县索林市的萨比卢伦甘农贸市场协会成员的农场团体。商业参与者生产各种类型的种植产品、蔬菜和加工食品。他们生产的产品需要进行营销,这样销售过程才会发生。实现这一目标的努力包括组织商务演示培训。通过商业演示可以为sabulungan农贸市场协会的成员提供见解,从而能够告知、提供和影响潜在消费者购买产品。本文是对沙比卢伦干农贸市场协会成员作为培训参与者进行调研的结果。研究目标包括分析农民小组成员对商业演示材料的理解,包括计划和商业模式、商业演示形式、安排商业演示、交付商业演示,以及分析参与者实践商业演示材料的能力。所采用的研究方法是描述性的,仔细测量研究现象。数据收集是通过观察、分发调查问卷和文献研究来完成的。调查对象是商业演示学员,38名萨比卢伦甘农贸市场协会成员。抽样抽取技术采用人口普查的方式进行,因此所有的学员都是本次研究的受访者。研究结果显示了参与者对计划和商业模式,商业演示形式,安排商业演示,在低条件下交付商业演示的材料的知识。同时,培训后对培训材料的了解也提高到较高水平。在练习商务演示时,参与者可以很好地安排和展示商务演示。有了业务演示功能,参与者可以推销他们生产的产品,并将增加产品销售。Keywords-training;业务报告;萨比卢伦甘农贸市场协会
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引用次数: 0
Construcion of the Spatial Concept of Art and Culture in Keraton Kacirebonan, Indonesia 印尼Keraton Kacirebonan艺术文化空间概念的建构
Pub Date : 2019-03-01 DOI: 10.2991/SORES-18.2019.110
I. Agustina, A. M. Ekasari, I. Fardani, H. Hindersah
Art is an integral part in the spread of Islamic religion in the past. Keraton Kacirebonan as one of the three Keratons in Cirebon, was initially built with the purpose of spreading Islam in Java island. Until now, art and cultural activities remain intact in Keraton Kacirebonan. It has a studio specifically designed for this purpose namely Sanggar Tari Topeng Gaya Slangit as tari topeng or traditional mask dance itself conveys the meaning of life. The purpose of this paper is to construct the spatial concept of art and culture in Keraton Kacirebonan. The method applied in this paper is a theoretical dialogue between themes derived from inductive reasoning and viewed from the perspective of humanism and the Sundanese identity of Keraton Kacirebonan. The result of this paper deals with a local wisdom concerning values of life that need to be preserved, mainly those that are being eroded by modernity in conjunction with the globalization agenda. Keywords—art-cultural space; humanism; Keraton
在过去,艺术是伊斯兰教传播中不可或缺的一部分。喀里波南角塔是喀里波南三个角塔之一,最初是为了在爪哇岛传播伊斯兰教而建造的。时至今日,喀喇顿卡西里博南的艺术和文化活动依然完好无损。它有一个专门为此目的而设计的工作室,即Sanggar Tari Topeng Gaya Slangit,因为Tari Topeng或传统的面具舞蹈本身传达了生命的意义。本文的目的是构建喀拉顿喀拉波南艺术文化的空间概念。本文采用的方法是从人文主义视角出发的归纳推理主题与喀拉顿的巽他人身份之间的理论对话。本文的结果涉及到需要保存的生活价值观的当地智慧,主要是那些正在被现代性和全球化议程所侵蚀的价值观。Keywords-art-cultural空间;人文主义;Keraton
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引用次数: 0
期刊
Proceedings of the Social and Humaniora Research Symposium (SoRes 2018)
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