We sought to clarify the relationship between virtuality and social loafing by exploring two work–family moderators—family responsibility and dissimilarity in terms of family responsibility—and two mediators—cohesion and psychological obligation—in two studies. We expected that “busy teams” (i.e., comprising similar individuals with many family responsibilities) would exhibit the …
Textbook models assume that investors try to insure against bad states of the world associated with specific risk factors when investing. This is a testable assumption and we develop a survey framework for doing so. Our framework can be applied to any risk factor. We demonstrate the approach using consumption growth, which makes our results applicable to most modern asset-pricing models. Partic…
Laporan magang ini bertujuan untuk mengevaluasi perlakuan akuntansi pada simulasi restrukturisasi kredit yang diberikan oleh Tim ACP pada PT AHK Tbk. PT AHK Tbk merupakan salah satu bank milik negara yang memiliki bisnis utama yaitu menghimpun dana berupa tabungan dan deposito dan menyalurkan dana berupa pinjaman dan kredit. Pandemi Covid-19 memiliki dampak yang besar terhadap perekonomian masy…
We sought to clarify the relationship between virtuality and social loafing by exploring two work?family moderators?family responsibility and dissimilarity in terms of family responsibility?and two mediators?cohesion and psychological obligation?in two studies. We expected that ?busy teams? (i.e., comprising similar individuals with many family responsibilities) would exhibit the strongest posi…
The growth of technology has prompted changes in consumer shopping behavior to become more practical and e-commerce has become an option both globally and in Indonesia. This makes e-commerce, especially in Indonesia, compete to provide the best services and offers for consumers by continuing to innovate. One of the innovations made is to implement gamification. With gamification, the components…
The focus of this internship report is to evaluate the audit process on fraud risk due to management override of controls as part of general financial statement audit on PT SRM for period ended in 31 December 2020. The scope of the Company’s activity is to manufacture machinery for mining, quarrying and construction. The auditor has conducted the audit process based on Audit Standards set by …
Target swasembada jagung di tahun 2016 perlu untuk dikaji ulang ketercapaiannya, karena target tersebut diiringi dengan beberapa kebijakan lainnya, seperti : penahanan stok di pelabuhan, pencabutan lisensi impor jagung oleh swasta, pemusatan manajemen stok jagung kepada Bulog. Apabila kebijakan-kebijakan tersebut tetap diimplementasikan di tengah kondisi pasar domestik yang kekurangan suplai, m…
Tujuan dari penulisan laporan magang ini adalah untuk mengevaluasi masalah-masalah yang timbul dari peraturan terbaru PMK 218//2014. Laporan magang ini akan menjelaskan masalah yang timbul tentang PPN restitusi ketika penulis melakukan kegiatan magang. Revisi PMK 218/2014 diusulkan untuk memudahkan perusahaan melakukan kegiatan restitusi PPN.Ada tabel
Laporan magang ini membahas tentang evaluasi test of control yang dilakukan oleh KAP KTH. Fokus pembahasan terletak pada pengeluaran kas di PT MYG yaitu perusahaan ril estat dan properti. Evaluasi dilakukan dengan membandingkan prosedur test of control atas PT MYG berdasarkan program audit KAP KTH dengan Standar Audit (SA) yang dibuat oleh Institut Akuntan Publik Indonesia (IAPI) juga berdasark…