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"Penelitian ini bertujuan untuk mengidentifikasi masalah Pelaporan Keuangan Direktorat Jenderal Bea dan Cukai (DJBC) yang paling signifikan dan merumuskan rekomendasi untuk mengatasi masalah tersebut. Penelitian ini dilakukan dengan soft system methodology (SSM) dan pendekatan contingency theory. Penelitian ini menemukan empat masalah Pelaporan Keuangan DJBC yang signifikan yaitu perhatian dan komitmen DJBC yang kurang, pengembangan aplikasi DJBC yang belum jelas arahnya, minat pegawai DJBC yang kurang terhadap tugas dan fungsi pelaporan keuangan, dan pengendalian internal yang kurang optimal dalam pengelolaan penerimaan dan piutang. Rekomendasi yang dapat dilakukan oleh DJBC yaitu meningkatkan peran Laporan Keuangan DJBC, memprioritaskan pengembangan aplikasi pelayanan DJBC yang mendukung sistem akuntansi, manajemen pegawai yang terkait dengan pelaporan keuangan, dan mengoptimalkan peran unit kerja terkait.

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This research aims to identify the most significant problems of Directorate General of Customs and Excise (DJBC) Financial Reporting and formulate recommendations to resolve the issue. This research is conducted by the soft system methodology (SSM) and the contingency theory approach. This research finds four significant problems of DJBC Financial Reporting that lack of DJBC attention and commitment, unclear direction of DJBC application development, lack of interest of employees in the duties and functions of financial reporting, and lack of internal controls in the management of receipts and receivables. This research recommends DJBC to enhance the role of the DJBC Financial Statements, prioritize the development of applications that support the services DJBC accounting system, personnel management related to financial reporting, and optimize the role of the related units."

"ABSTRAKThis research aims to identify the most significant problems of Directorate General of Customs and Excise (DJBC) Financial Reporting and formulate recommendations to resolve the issue. This research is conducted by the soft system methodology (SSM) and the contingency theory approach. This research finds four significant problems of DJBC Financial Reporting that lack of DJBC attention and commitment, unclear direction of DJBC application development, lack of interest of employees in the duties and functions of financial reporting, and lack of internal controls in the management of receipts and receivables. This research recommends DJBC to enhance the role of the DJBC Financial Statements, prioritize the development of applications that support the services DJBC accounting system, personnel management related to financial reporting, and optimize the role of the related units."

"Penelitian ini bertujuan untuk menganalisis pengaruh derajat konvergensi IFRS dan kualitas audit terhadap kualitas laba perusahaan. Selain itu, penelitian ini juga meneliti peran moderasi derajat konvergensi IFRS terhadap pengaruh kualitas audit dengan kualitas laba perusahaan. Penelitian dilakukan dalam lingkup negara-negara di ASEAN yaitu Filipina, Indonesia, Malaysia, Singapura, Thailand danVietnam. Keenam negara tersebut dirasa telah mewakili beragam iklim usaha dan derajat konvergensi IFRS di ASEAN. Metodologi yang digunakan adalah regresi linier berganda dengan metode Least Square. Beberapa kontribusi dari penelitian ini antara lain meneliti pengaruh derajat konvergensi IFRS dan kualitas audit terhadap kualitas laba perusahaan, termasuk peran moderasi derajat konvergensi IFRS terhadap pengaruh kualitas audit dengan kualitas laba perusahaan dengan menggunakan analisis antar negara ASEAN yaitu Filipina, Indonesia, Malaysia, Singapura, Thailand dan Vietnam. Berdasarkan hasil pengujian, ditemukan bahwa semakin tinggi derajat konvergensi IFRS, semakin rendah kemungkinan adanya discretionary accruals yang artinya kualitas laba perusahaan akan semakin baik. Sementara itu, ukuran dan spesialisasi auditor tidak berpengaruh signifikan terhadap kualitas laba yang digambarkan dengan nilai discretionary accruals. Artinya, pada perusahaan yang diaudit oleh KAP Big-4 atau terspesialisasi, tidak menjamin semakin rendah kemungkinan adanya discretionary accruals yang artinya tidak menjamin kualitas laba perusahaan akan semakin tinggi. Di sisi lain, derajat konvergensi IFRS tidak memiliki peran moderasi terhadap pengaruh kualitas audit dengan kualitas laba perusahaan.

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The purpose of this research is to analyze the effect of the degree of convergence of IFRS and Audit Quality on company's earnings quality. In addition, this research also investigates the moderation role of the degree of convergence of IFRS and Audit Quality on company's earnings quality. This research covers several ASEAN countries, consists of Filipina, Indonesia, Malaysia, Singapura, Thailandand Vietnam. These countries have different characteristics, mainly concerning business atmosphere characteristics and accounting standards. The methodology used in this research is the multiple regressions by using Least Square method. Some of the contributions of this research are to analyze the effect of the degree of convergence of IFRS and audit quality on the quality of corporate profits, including the role of moderating the degree of convergence of IFRS to influence the quality of the audit to the quality of the company's profit by using analysis between ASEAN countries Philippines, Indonesia, Malaysia, Singapore, Thailand and Vietnam.

Based on the results, it was found that the higher the degree of convergence of IFRS, the lower the possibility of discretionary accruals, which means the quality of corporate profits, is the better. Meanwhile, the size and specifications of the auditor had no significant effect on earnings quality which is described by the value of discretionary accruals. That meant that being audited by Big 4 accounting firm or specialized, does not guarantee the lower the possibility of discretionary accruals, which means do not guarantee that the earnings quality will be better. On the other hand, the degree of convergence of IFRS did not havea moderating role degree that influence the effect of audit quality to the earnings quality."

"ABSTRAKPenelitian ini bertujuan untuk menilai kecukupan rancangan pengendalian dan memberikan usulan perbaikan ICFR yang dapat dimanfaatkan oleh Direktorat Jenderal Pajak selaku pengelola piutang pajak dalam mendukung transparansi dan akuntabilitas laporan keuangan pemerintah. Metode penelitian yang digunakan adalah metode penelitian kualitatif dengan pendekatan studi kasus dengan Direktorat Jenderal Pajak sebagai unit analysis. Hasil penelitian menunjukkan desain pengendalian dalam pencatatan piutang pajak belum sepenuhnya efektif. Terdapat risiko yang teridentifikasi dan masih terdapat kesenjangan dalam pengendaliannya sehingga berdampak pada potensi timbulnya salah saji, baik overstatement atau understatement piutang pajak. Kelemahan terdapat pada kebijakan akuntansi piutang pajak yang tidak sepenuhnya memenuhi prinsip akrual, penerbitan ketetapan pajak yang masih dilakukan secara manual, dan tidak adanya portal pertukaran data antara DJP dengan Pengadilan Pajak. Untuk memperbaiki kondisi tersebut, penelitian ini menyarankan kepada Direktorat Jenderal Pajak untuk melakukan revisi atas kebijakan akuntansi piutang pajak, menggunakan aplikasi dari penetapan hingga penyelesaian piutang, dan mengembangkan aplikasi bersama Pengadilan Pajak sebagai portal pertukaran data.

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ABSTRACTThe purposes of this research are to assess the adequacy of the control design and to propose improvements to Internal Control over Financial Reporting that can be utilized by the Directorate General of Taxes as a manager of tax receivable in support of transparency and accountability of the government financial statements. This research used a qualitative method with a case study approach to the Directorate General of Taxes as the unit analysis. The results show that the control design in the recording of tax receivable has not been fully effective. There are risks identified and gaps in the control which could lead to potential misstatements, whether overstatement or understatement of tax receivable. Weaknesses are also found in the tax receivable accounting policies that do not fully comply with the accrual principle, the issuance of tax provision that still could be done manually, and the absence of data exchange portal between the Directorate General of Taxes and the Tax Court. To improve the condition, this reaseach suggested the Directorate General of Taxes to revise the accounting policy of tax receivable, using the application from the determination to the settlement of receivable, and to develop the application with the Tax Court as the data exchange portal."

"Tesis ini membahas proses pelaporan keuangan dan kesesuaian pengungkapan Laporan Keuangan Unit Akuntansi Kuasa Pengguna Anggaran (UAKPA) dan Unit Akuntansi Pembantu Pengguna Anggaran Wilayah (UAPPA - W) Balai Besar Konservasi Sumber Daya Alam Jawa Barat Tahun 2008 dengan peraturan yang berlaku serta permasalahannya. Penelitian ini menggunakan metode deskriptif kualitatif. Hasil penelitian menyimpulkan bahwa proses pelaporan keuangan dan pengungkapannya sudah sesuai dengan peraturan yang berlaku. Sehubungan dengan permasalahan yang dihadapi maka disarankan agar meningkatkan pengendalian intern dengan reviu secara intensif terhadap Laporan Keuangan dan penugasan pegawai sesuai kompetensinya di Balai Besar KSDA Jawa Barat; Sekretariat Jenderal mengalokasikan SDM berlatar belakang akuntansi dan meningkatkan pelaksanaan diklat akuntansi; Inspektorat Jnederal mengintensifkan pendampingan teknis pelaporan keuangan sampai ke tingkat UAKPA, Universitas Indonesia meningkatkan perhatiannya pada akuntansi pemerintahan.

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The focus of this study is financial reporting, and disclosure of financial statement for 2008 its conformity with regulations, and the problems. This research is qualitative descriptive interpretive. The data were collected by means of deep interview and analyze of UAKPA and UAPPA-Ws- financial statement for 2008. The researcher suggests for improving internal control by means of financial statement reviu, and provision of appropriate task competence by Office of Conservation of Natural Resources - West Java; the allocation of staff with accounting education background and accounting training held by Generale Secretariat; conducting technical guidance for making financial report intensively by Generale Inspectorate; and concern in government acoounting by University of Indonesia."

"[ABSTRAKPenelitian ini membahas mengenai optimalisasi penyelenggaraan telaah atas LKPD padaInspektorat Provinsi Kepulauan Bangka Belitung. Penelitian ini adalah penelitiankualitatif dengan pendekatan Soft System Methodology. Permasalahan yang dihadapiInspektorat Provinsi Kepulauan Bangka Belitung dalam menyelenggarakan telaah LKPDadalah kompetensi aparat pengawasan terbatas, program diklat berkelanjutan belumdikelola dengan memadai, tidak adanya Standard Operational Procedure (SOP), danwaktu pelaksanaan telaah terbatas. Untuk mengoptimalkan penyelenggaraan telaah atasLKPD, Inspektorat Provinsi Kepulauan Bangka Belitung harus menggunakan SOPtelaah atas laporan keuangan yang saling terintegrasi dari tahap perencanaan,pelaksanaan dan pelaporan yang teruji dan terukur agar tercapainya keterpaduan danefektif dalam peningkatan kualitas hasil telaah.

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ABSTRACTThis research discusses the optimization of review on LKPD at Inspectorate ofKepulauan Bangka Belitung Province. This study is a qualitative research of SoftSystems Methodology approach. The problem faced by Inspectorate of KepulauanBangka Belitung Province in organizing review on LKPD is limited competence, ongoing training program has not been managed adequately, the absence of StandardOperational Procedure (SOP), and a limited implementation of review. Inspectorate ofKepulauan Bangka Belitung Province should use the SOP for the review of financialreports of an integrated planning, execution and reporting are tested and measured inorder to achieve cohesion and effective in improving the quality reviewed, This research discusses the optimization of review on LKPD at Inspectorate ofKepulauan Bangka Belitung Province. This study is a qualitative research of SoftSystems Methodology approach. The problem faced by Inspectorate of KepulauanBangka Belitung Province in organizing review on LKPD is limited competence, ongoing training program has not been managed adequately, the absence of StandardOperational Procedure (SOP), and a limited implementation of review. Inspectorate ofKepulauan Bangka Belitung Province should use the SOP for the review of financialreports of an integrated planning, execution and reporting are tested and measured inorder to achieve cohesion and effective in improving the quality reviewed]"

"Tujuan penelitian ini untuk menganalisis hubungan antara kualitas laporan keuangan dengan efisiensi investasi, menggunakan perusahaan publik pada pasar berkembang yaitu ASEAN. Penelitian ini menggunakan metode panel regression dengan 6.772 observasi sampel perusahaan yang berasal dari Indonesia, Malaysia, Filipina, Singapura, dan Thailand. Berdasarkan hasil penelitian, kualitas laporan keuangan yang tinggi cenderung dapat memitigasi terjadinya overinvestment dan underinvestment. Penelitian ini juga menggunakan pembiayaan eksternal sebagai variabel moderasi dan tidak ditemukan pengaruh pembiayaan eksternal terhadap hubungan kualitas laporan keuangan dengan efisiensi investasi.

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The main objective of this research is to analyze the relationship between financial report quality with investment effeciency using public listed companies in the emerging ASEAN market. This research uses regression panel regression model with non-financial companies in ASEAN countries which consist of 6.772 firm-years from Indonesia, Malaysia, Phillipines, Singapore, and Thailand. This study finds that high quality financial report is able to mitigate overinvestment and underinvestment. External financing as a moderating variable does not have any significant effect on the association of financial reporting quality and investment efficiency."