On Friday, March 26, 2021 at 13.30, the Accounting Department, Faculty of Economics and Business, Jenderal Soedirman University held an online seminar which was attended by more than 200 participants. This seminar was held online using the Zoom Meetings application and with the theme Digging Deeper into the Topics of Accounting Research. Apart from being open to all accounting students, this online seminar must also be attended by Undergraduate students of the Accounting Department, Batch 2018 who are currently taking Research Methodology courses.
The event was opened by the Head of the Accounting Department, Yudha Aryo Soedibyo, SE., M.Si., Ph.D., Ak., CA., ACPA. and moderated by the Coordinator of the Accounting Study Program, Dr. Laeli Budiarti, SE., M.Sc., Ak., CA. The speakers for this online seminar were lecturers of the research team of the Department of Accounting, Faculty of Economics and Business, Jenderal Soedirman University.
The first presentation session was opened by Christina Tri Setyorini, SE., M.Si., Ph. D., Ak., CA. which describes the Internal Audit Research Study in the Public Sector and the Future Research Agenda. On this occasion, various research studies in the field of internal audit in the public sector were explained. It also explains the direction and research opportunities in this field in the future.
The next presentation was explained by Dr. Donna Primasari SE., M.Sc., Ak., CA with the title Research Area of Accounting Information Systems in the Industrial Revolution 4.0 Era and the COVID-19 Pandemic Era. and during the COVID-19 pandemic. It also explained research opportunities in this field in the future, which include system changes, including the Internet of Things, Blockchain, Artificial Intelligence, Cloud Computing and XBRL (Extensible Business Reporting Language).
The third presentation was continued by Dr. Dewi Susilowati, SE., M.Sc., Ak., CA. with the title Sharia Accounting Paradigm. Explanations include the differences between conventional accounting and sharia accounting, developments in conventional accounting and sharia accounting, development schemes for sharia accounting, and the flow of sharia accounting research. He also explained about research studies in the field of Islamic accounting and research opportunities in the future, including the topic of Islamic boarding school accounting.
Followed by the explanation from Dr. Hijroh Rokhayati, SE., M.Sc., Ak., CA with the title Management Accounting Research Study. The exposure begins with an explanation of the function of management accounting in making managerial decisions by providing relevant data in order to produce better decisions. Then an explanation of management accounting research studies and future research opportunities in this field, among others, regarding the theme of budgeting.
Furthermore, the explanation from Dr. Icuk Rangga Bawono, SE., SH., M.H., M.Sc., Ak., CA., CTA., Asean CPA., CPAI. explains about the Direction of Taxation Research in Indonesia. The exposure starts from the background, research analysis, tax function, tax collection system and paradigm in taxation. Based on the analysis, the most popular tax research is the theme of tax avoidance, and the most widely used research methods include archival and surveys. The COVID-19 pandemic situation has colored many research topics in 2020, including the efforts taken by the government to provide positive stimulus for business actors and policies taken by management to maintain company conditions.
Followed by a presentation from Novita Puspasari, SE., M.Sc., Ak., CA. with the title CSME Research in The Aftershock Economy. Described about the phenomenon of gaps in research, including the digitization of MSMEs, access to UMKM financing, MSME financial reporting, HR at MSMEs, creative economy, taxation aspects of MSMEs, managerial aspects of MSMEs, and innovation at MSMEs. It also explains the approach and reference of journals in qualitative and quantitative research. Do not forget to explain the types and sources of data if secondary data can be taken from the Ministry of Cooperatives and SMEs, the Central Bureau of Statistics, and the Office of Cooperatives and SMEs in each region, and if primary can be obtained through questionnaires and direct interviews.
The last presentation was from Ratu Ayu Sri Wulandari, SE., M.Sc., Ak., CA. with the title Audit Quality Research in times of COVID – 19. It explains how this pandemic changes the way auditors and clients work, the risk of material misstatement in management assertions in financial statements increases and the new audit process will affect the quality of the resulting audit. A description of the auditor’s guidance regarding the impact of Covid-19 was also based on the 2020 Financial Reporting Council. It also explained future audit research opportunities, including audit fees, going concern assessments, human capital auditors, audit procedures and audit personnel salaries.