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The Role of Information Technology in Supporting Accountant Profession in the Era of Industrial Revolution 4.0 工业革命4.0时代信息技术对会计职业的支持作用
T. Wahyuni
The purpose of this study is to identify the role of information technology in supporting the accountant profession in the era of Industry 4.0. The method used in this study is a descriptive analysis. The results of this study indicate that information technology through the application of digital data technologies such as the Internet of Things, AI, Cyber-Physical Systems in the industry helps accountants in carrying out their work in the Industrial 4.0 era. The study provides an understanding, advice, and recommendations to the accountant profession about how information technology in Industry 4.0 works, helps the tasks undertaken by accountants, and directs the capabilities that accountants should have in facing the Industry 4.0 era. The research enhances the prior works in the area of accountant’s tasks, not a job by discussing ways of how information technology could support tasks of accountants in the era of industry 4.0. Since the world is moving towards the industry revolution 4.0 (IR 4.0), many technological infrastructures have been developed. Hence, a new study discussing these new states of the art is needed to ensure the competence of accountant’s to-do their jobs. This is important to satisfy the new needs of the industry due to the emerging IR 4.0. This study only discusses the role of information technology as a supporting tool for the accountant. Our next research will further discuss the role of the accountant in industry 4.0.
本研究的目的是确定信息技术在工业4.0时代支持会计职业的作用。本研究使用的方法是描述性分析。本研究结果表明,信息技术通过物联网、人工智能、信息物理系统等数字数据技术在行业中的应用,帮助会计师在工业4.0时代开展工作。该研究为会计行业提供了关于工业4.0中信息技术如何运作的理解、建议和建议,帮助会计师承担任务,并指导会计师在面对工业4.0时代时应具备的能力。本研究通过讨论信息技术如何在工业4.0时代支持会计师的任务,加强了以前在会计任务领域的工作,而不是一项工作。由于世界正在走向工业革命4.0 (IR 4.0),许多技术基础设施已经开发出来。因此,需要一项新的研究来讨论这些新的艺术状态,以确保会计师的工作能力。这对于满足新兴工业4.0带来的行业新需求非常重要。本研究仅讨论信息技术作为会计辅助工具的作用。我们的下一个研究将进一步讨论会计在工业4.0中的作用。
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引用次数: 7
Educating for Character in Work Readiness Through Vocational Higher Education in the Digital Era 数字时代职业高等教育对职业素质的培养
Kusnar Budi
. This paper discusses the implementation of a new curriculum in the Financial and Banking Administration Study Program at the Universitas Indonesia’s Vocational Education Program, and more specifically, aspects of educating students in the area of character for work readiness in this digital era. It is a strategy aimed at producing graduates who are ready to compete within a challenging labor market. This study aims to explain the process and content of educating for character in the learning activities in the study program. The data were derived from primary and secondary sources. Data and information from the primary sources were collected through interviews and observation. Interviews were conducted with lecturers of subjects in the study program, as well as with students who were involved in the learning activities. The collected data were analyzed using a content analysis method. Results of the study describe three stages in the implementation, including the preparation stage, implementation stage, and evaluation or reflection stage. The object of the core content of educating for character is to educate and train students regarding respect and responsibility values. This can be elaborated into four major skills that should be developed, namely, personal skills, interpersonal skills, group skills, and information technology skills. Development of the content of educating for character in work readiness was based on the curriculum of vocational education that relates to society and industry as well as to the digital era. It involves collaboratively integrating activities in the classroom with activities of serving the community, as well as the internship program. After completing the course in educating for character for work readiness, the graduates of the Vocational Education Program of Universitas Indonesia have a strong personal character, practical experience of work skills, and a positive attitude, as well as practical knowledge.
. 本文讨论了印度尼西亚大学职业教育项目金融和银行管理研究项目新课程的实施情况,更具体地说,讨论了在数字时代培养学生为工作做好准备的品格方面的问题。这是一项旨在培养能够在充满挑战的劳动力市场中竞争的毕业生的战略。本研究旨在说明学习计划中学习活动中品格教育的过程与内容。数据来源于一手资料和二手资料。通过访谈和观察收集了主要来源的数据和信息。我们采访了学习项目的科目讲师,以及参与学习活动的学生。采用内容分析法对收集到的数据进行分析。研究结果描述了实施的三个阶段,包括准备阶段、实施阶段和评估或反思阶段。品格教育核心内容的目标是教育和培养学生的尊重价值观和责任价值观。这可以细化为四种应该发展的技能,即个人技能、人际技能、团队技能和信息技术技能。职业素质教育内容的开发是基于与社会、行业和数字时代相关的职业教育课程。它包括将课堂活动与社区服务活动以及实习计划相结合。印度尼西亚大学职业教育项目的毕业生在完成职业素质教育课程后,具有较强的个人品格、工作技能的实际经验、积极的态度和实用的知识。
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引用次数: 3
Determinants of Profitability Level and Level of Corporate Social Information Disclosure: Preliminary Study 盈利水平与企业社会信息披露水平的决定因素:初步研究
Arief Widodo, T. A. Purwanto
. This study evaluates the disclosure of corporate social responsibility (CSR) information and its relation to profitability using a qualitative approach with a high level of content analysis. This study collects and analyzes data and information obtained from literature. The results indicate that there is a relationship between social information and profitability and that a company is expected to reasonably profit from the honest disclosure of CSR information.
。本研究评估企业社会责任(CSR)信息披露及其与盈利能力的关系,采用定性方法与高水平的内容分析。本研究收集并分析了文献中的数据和信息。结果表明,社会信息与盈利能力之间存在一定的关系,企业期望通过诚实披露社会责任信息获得合理的利润。
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引用次数: 0
Taxation Aspect of E-Commerce Transactions in an Online Marketplace in Indonesia 印度尼西亚在线市场中电子商务交易的税收方面
F. Arianty, H. Kusumastuti
. With its many advantages over conventional commerce, e-commerce as a new form of business is rapidly growing. This study discusses tax aspects of e-commerce transactions on an online marketplace in Indonesia, including corporate income taxation, withholding, and value- added taxation. After reviewing Indonesian tax regulations governing e-commerce, we employ descriptive analysis of data collected from documentation studies and prior literature. We show that Indonesia's tax treatment of e-commerce and conventional business recognizes no conceptual differences between e-commerce and brick-and-mortar commerce. In honoring five key principles governing taxation, Indonesia acknowledges that the only difference rests in use of the Internet as a transaction medium and commercial infrastructure. Therefore, all taxation rights and obligations relevant to conventional business are attached to e-commerce in Indonesia.
. 电子商务作为一种新的商业形式,由于它比传统商业有许多优点,正在迅速发展。本研究讨论印尼网上电子商务交易的税务问题,包括企业所得税、预扣税和增值税。在审查了印度尼西亚管理电子商务的税收法规之后,我们对从文献研究和先前文献中收集的数据进行了描述性分析。我们表明,印度尼西亚对电子商务和传统商业的税收待遇承认电子商务和实体商业之间没有概念上的差异。在遵守税收管理的五项关键原则时,印尼承认,唯一的区别在于使用互联网作为交易媒介和商业基础设施。因此,所有与传统业务相关的税收权利和义务都附属于印尼的电子商务。
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引用次数: 0
Contribution of Technology to Insurance in Indonesia 科技对印尼保险业的贡献
K. Safitri
. In recent years, Indonesia has begun to develop its information and communications technology. Along with the development and spread of the use of information and communications technology in everyday life, the need for information, business world, and community responsibility has also increased, including insurance companies. Insurance companies act as a form of risk control by transferring the risk from one party to another. The growth of the insurance industry reflects the expanding need for protection both for health and assets owned. The growing awareness of insurance is inseparable from the influence of people’s rising income and the development of digital technology. This paper investigates factors that affect the insurance variable related to the technology proxy in Indonesia from 2003 to 2015. Time-series data were analyzed using regression modeling with assumption-checking. Mobile user subscriptions, individual Internet users, Information and communications technology (ICT) goods, and ICT services are found to significantly and positively affect the insurance variable. The results indicate that insurance industry policy makers should start developing online premium policies and an online claim system.
. 近年来,印度尼西亚开始发展其信息和通信技术。随着信息和通信技术在日常生活中的发展和普及,对信息、商业世界和社区责任的需求也在增加,包括保险公司。保险公司通过将风险从一方转移到另一方而起到风险控制的作用。保险业的增长反映了对健康和所拥有资产的保护需求不断扩大。保险意识的提高与人们收入的提高和数字技术的发展密不可分。本文研究了2003 - 2015年印度尼西亚与技术代理相关的保险变量的影响因素。采用带假设检验的回归模型对时间序列数据进行分析。研究发现,手机用户订阅、个人互联网用户、信息通信技术(ICT)商品和ICT服务对保险变量具有显著的正向影响。结果表明,保险业决策者应着手制定网上保费政策和网上理赔系统。
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引用次数: 2
Analysis of Cyber Insurance Potential in Indonesia 印尼网络保险潜力分析
Y. Hikmah, F. F. Adam
. In the digital era, one cannot deny that the virtual world has been vital in all activities. This makes owners of companies vulnerable to cybercriminals in terms of the personal data security of both customers or consumers. This necessitates cyber insurance products designed to protect vulnerable parties. In 2017, some insurance companies in Japan and America had the most revenue for cyber insurance. However, in Indonesia, cyber insurance has not attracted much interest, and only a few studies have been conducted on the topic. Therefore, this paper intends to examine the potential and constraints of cyber insurance development in Indonesia. Based on the SWOT analysis results, the presence of cyber insurance in Indonesia is under Quadrant 4. One of the major strategies that can be used to further the importance of cyber insurance is literacy and education among IT-based companies.
. 在数字时代,人们不能否认虚拟世界在所有活动中都是至关重要的。这使得公司所有者在客户或消费者的个人数据安全方面容易受到网络罪犯的攻击。这就需要设计网络保险产品来保护弱势群体。2017年,日本和美国的一些保险公司在网络保险方面的收入最多。然而,在印度尼西亚,网络保险并没有引起太大的兴趣,关于这个话题的研究也很少。因此,本文旨在研究印尼网络保险发展的潜力和制约因素。根据SWOT分析结果,印尼网络保险的存在在象限4。可以用来进一步提高网络保险重要性的主要策略之一是在it公司中进行扫盲和教育。
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引用次数: 1
A Theoretical Framework to Support Internationalization of SMEs 支持中小企业国际化的理论框架
T. A. Purwanto
. Internationalization of small and medium-sized enterprises (SMEs) has garnered much academic attention in terms of reasons and methods. Most of the studies adopt one of the three commonly used approaches: economic, network, and organizational. Each approach illustrates one’s viewpoint but does not provide a comprehensive overview of SMEs’ internationalization. The present study combines these three approaches by creating a structured framework theory. A qualitative approach with extensive content analysis is adopted. For this purpose, data were gathered from journals and other sources of literature. The study results show that the rapidly evolving concept of digital technology now appears to be a unifying factor in the integration of these three approaches. This concept can provide explanations not only about the ―why,‖ but also about ―how‖ SMEs internationalize.
。中小企业国际化在原因和方法上受到了学术界的广泛关注。大多数研究采用三种常用方法中的一种:经济、网络和组织。每种方法都说明了自己的观点,但并没有提供中小企业国际化的全面概述。本研究通过创建结构化框架理论将这三种方法结合起来。本文采用了定性方法和广泛的内容分析。为此目的,从期刊和其他文献来源收集数据。研究结果表明,快速发展的数字技术概念现在似乎是这三种方法整合的统一因素。这个概念不仅可以解释“为什么”,而且可以解释“如何”中小企业国际化。
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引用次数: 0
Using Digital Devices in the Implementation of Flipped Learning Method in Indonesian Language Classroom in Tertiary Level in South Korea 数字设备在韩国高等教育印尼语课堂实施翻转学习方法中的应用
Koh Young Hun
Teachers are required to develop interesting methods for teaching their students, and most of them are young people. They are no longer interested in the traditional way of learning a foreign language, i.e., preparing themselves for learning, listening to their teacher in class, and doing their homework at home. Today, although it takes longer, they are more willing to take an enjoyable course than a class consisting of traditional learning elements. In the Flipped Learning (FL) method, teachers do not explain the material in detail in the classroom (offline). Instead, they perform other activities related to the content of the lesson. Students learn the content at home using electronic media such as app books before attending the class. To make this smart learning run smoothly, procuring the facility, and infrastructure is of utmost significance. This includes the content in the app books and other appropriate devices, without which the program would be impossible. The activities implemented in the classroom are considered substantial infrastructures. Students in the FL class perform better and have higher achievement in Indonesian language learning than those in traditional classes. In other words, the FL application can be said to be more effective at teaching the Indonesian language.
教师被要求开发有趣的方法来教他们的学生,而他们中的大多数是年轻人。他们不再对传统的学习外语的方式感兴趣,即为学习做准备,在课堂上听老师讲课,在家里做作业。如今,虽然花的时间更长,但他们更愿意选择一个愉快的课程,而不是一个由传统学习元素组成的课程。在翻转学习(FL)方法中,教师不会在课堂上(离线)详细解释材料。相反,他们会进行与课程内容相关的其他活动。学生们在上课前在家通过电子书等电子媒体学习课程内容。为了使这种智能学习顺利进行,采购设备和基础设施至关重要。这包括应用程序书和其他适当设备中的内容,没有这些内容,程序就不可能完成。在课堂上实施的活动被认为是实质性的基础设施。FL班的学生在印尼语学习上比传统班的学生表现更好,取得了更高的成绩。换句话说,FL应用程序可以说是更有效的教学印尼语。
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引用次数: 0
Service Quality Related to Customer Satisfaction with Umrah Worship Package Preparation at PT. Marco Tour and Travel Jakarta: Spearman’s Correlation Coefficient 服务品质与顾客满意与朝觐套餐准备之关系:Spearman相关系数
M. Ridha, R. Harris
. This study aims to determine the level of service quality (SERVQUAL) for umrah package preparation at PT. Marco Tour and Travel Jakarta. Umrah is a journey of worship for Muslims that requires careful preparation. Customers who engage the umrah service go through various procedures such as administrative registration, payment, and manasik (training). The study focuses on customer perceptions of the application of SERVQUAL at PT. Marco. The method used is to categorize the various facilities and services into the SERVQUAL Parahsuraman factors, consisting of Tangible, Reliability, Responsiveness, Assurance, and Empathy. Respondents for this research are customers who have arrived at the final step of the preparation process for umrah worship, that is, manasik. A random sample method was used to evaluate the respondents. Researchers surmise the presence of monolithic correlations between variables with highly variable correlations. Identification of correlations between variables is expected to show the variables that indicate the characteristics of the umrah service industry.
. 本研究的目的是确定服务质量水平(SERVQUAL)的朝觐包准备在PT. Marco旅游和旅游雅加达。朝觐是穆斯林的礼拜之旅,需要精心准备。参与朝觐服务的顾客要经过各种程序,如行政登记、付款和培训。研究的重点是客户对PT. Marco应用SERVQUAL的看法。使用的方法是将各种设施和服务分类为SERVQUAL Parahsuraman因素,包括有形,可靠性,响应性,保证和移情。本研究的受访者是已经到达朝觐准备过程的最后一步的顾客,即马纳西克。采用随机抽样的方法对受访者进行评估。研究人员推测,变量之间存在高度变量相关性的整体相关性。确定变量之间的相关性,预计将显示表明朝觐服务业特征的变量。
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引用次数: 1
Social Media Strategy for Mass Rapid Transit Jakarta as a New Public Transport Project 雅加达大众捷运作为一个新的公共交通项目的社会媒体策略
M. Maulidiyanti, P. Suciati
Mass Rapid Transit (MRT) Jakarta, a new mode of transportation in the city currently in its construction phase, will be operational by 2019. To open this new transportation mode for public use, its construction phase requires massive public communication to gain support and build public interest. One of PT MRT Jakarta’s communication strategies is through digital channels: websites and social media. This study focuses on how digital communication programs, especially official social media, are used in public communication. This study adopts a descriptive qualitative approach and aims to determine whether the social media strategy undertaken by the company’s corporate communications division follows social media optimization concepts. This research also uses interviews to collect data. From this study, we describe social media communication strategies especially through PT MRT Jakarta’s Facebook, Instagram, and Twitter accounts to communicate the project as a new public transportation in the city. This research found that PT MRT Jakarta has already optimized social media for persuasive communication as an effort to build public support for and interest in the project. Facebook is used for contextual topics and provides detailed information, Instagram is used for good visualizations to encourage public interest, and Twitter is limited to sharing some short fragments of information. However, one of this study’s limitations is that it has not seen the effectiveness of the content presented on public acceptance.
雅加达大众捷运(MRT)是该市目前处于建设阶段的一种新型交通方式,将于2019年投入运营。这种新的交通方式要开放给公众使用,在建设阶段需要大量的公众沟通,以获得支持和建立公众利益。PT MRT雅加达的沟通策略之一是通过数字渠道:网站和社交媒体。本研究的重点是数字传播程序,特别是官方社交媒体,如何在公共传播中使用。本研究采用描述性定性方法,旨在确定该公司企业传播部门所承担的社交媒体战略是否遵循社交媒体优化概念。本研究还采用访谈的方式收集数据。从这项研究中,我们描述了社交媒体传播策略,特别是通过雅加达PT MRT的Facebook, Instagram和Twitter账户来传播该项目作为城市的新公共交通。这项研究发现,PT MRT雅加达已经优化了社交媒体,以进行有说服力的沟通,以建立公众对该项目的支持和兴趣。Facebook用于上下文主题并提供详细信息,Instagram用于良好的可视化以鼓励公众兴趣,而Twitter仅限于分享一些简短的信息片段。然而,这项研究的局限性之一是它没有看到公众接受的内容的有效性。
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引用次数: 0
期刊
Proceedings of the 3rd International Conference on Vocational Higher Education (ICVHE 2018)
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