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Abstrak :
[ABSTRAK
Penelitian ini bertujuan untuk menemukan bukti empiris mengenai dampak konvergensi IFRS terhadap biaya yang harus dikeluarkan oleh perusahaan khususnya biaya dalam melakukan proses audit (biaya jasa audit) di perusahaanperusahaan yang terdaftar pada bursa efek di negara-negara di ASEAN yang sudah mengadopsi IFRS sebagai standar akuntansi keuangannya. Penelitian ini dilakukan dengan menggunakan analisis regresi dengan sampel negara-negara ASEAN yang telah mengadopsi IFRS yakni Indonesia, Malaysia, Singapura, Thailand dan Filipina. Hasil penelitian ini menunjukkan bahwa konvergensi IFRS memiliki pengaruh positif terhadap biaya jasa audit melalui penelitian terhadap perusahaan yang terdaftar di bursa di negara-negara ASEAN.

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ABSTRACT
The purpose of this research provides empirical evidence on the effect of IFRS convergence to the cost of IFRS adoption by examining the fee incurred for audit services by listed companies in ASEAN. This research was conducted by using regression analysis with a sample of ASEAN countries that have adopted IFRS, such as Indonesia, Malaysia, Singapore, Thailand and Philippines. The results of this study indicate that the convergence of IFRS has a positive and significant impact on the cost of audit services, this implies that the hypothesis have according to empirical testing.;The purpose of this research provides empirical evidence on the effect of IFRS convergence to the cost of IFRS adoption by examining the fee incurred for audit services by listed companies in ASEAN. This research was conducted by using regression analysis with a sample of ASEAN countries that have adopted IFRS, such as Indonesia, Malaysia, Singapore, Thailand and Philippines. The results of this study indicate that the convergence of IFRS has a positive and significant impact on the cost of audit services, this implies that the hypothesis have according to empirical testing., The purpose of this research provides empirical evidence on the effect of IFRS convergence to the cost of IFRS adoption by examining the fee incurred for audit services by listed companies in ASEAN. This research was conducted by using regression analysis with a sample of ASEAN countries that have adopted IFRS, such as Indonesia, Malaysia, Singapore, Thailand and Philippines. The results of this study indicate that the convergence of IFRS has a positive and significant impact on the cost of audit services, this implies that the hypothesis have according to empirical testing.]

Abstrak :
Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh konvergensi IFRS terhadap kepemilikan investor asing di Indonesia. Pengujian dilakukan dengan menggunakan model Hamberg et al. (2013). Penelitian ini memberikan bukti empiris bahwa konvergensi IFRS meningkatkan jumlah dan persentase kepemilikan investor asing dari negara pengadopsi IFRS pada perusahaan kecil di Indonesia. Hal ini membuktikan bahwa konvergensi IFRS dapat memberikan dampak positif pada dunia investasi di Indonesia meskipun pengaruhnya masih kecil dan terbatas pada investor yang berasal dari negara pengadopsi IFRS dan pada perusahaan publik berskala kecil saja ...... This research aims to provide empirical evidence about the effect of the convergence of IFRS on foreign ownership in Indonesia. Tests are carried out using models from Hamberg et al. (2013). This study provides empirical evidence that the convergence of IFRS increases the number and percentage of foreign ownership by the countries adopting IFRS in small enterprises in Indonesia. This proves that the convergence of IFRS may have a positive impact on the world of investing in Indonesia although the effect may still be small and limited to investors who come from countries adopting IFRS and the small-scale public companies only.

Abstrak :
Penelitian ini bertujuan untuk menguji secara empiris dampak konvergensi International Financial Reporting Standards (IFRS) terhadap relevansi nilai informasi akuntansi berupa nilai buku ekuitas dan laba, serta menilai peningkatan kemampuan variasi nilai buku ekuitas dan laba dalam menjelaskan variasi nilai harga saham sejak tahap awal konvergensi IFRS hingga tahap lanjut konvergensi IFRS. Dengan menggunakan model Ohlson (1995) sebagaimana Kargin (2013) dan menggunakan studi yang mencakup tahap sebelum konvergensi IFRS, tahap awal konvergensi IFRS dan tahap lanjut konvergensi IFRS selama 2006 hingga 2011, ditemukan bahwa relevansi nilai dari laba terus menguat pada tahap awal hingga tahap lanjut konvergensi IFRS sementara penguatan relevansi nilai dari nilai buku ekuitas hanya terjadi pada tahap lanjut konvergensi IFRS. Lebih dari itu, terungkap bahwa relevansi nilai dari informasi akuntansi berupa nilai buku ekuitas dan laba menguat pada tahap lanjut konfergensi IFRS pada perusahaan yang terdaftar di Bursa Efek Indonesia.

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This research is aimed to examines the impact of International Financial Reporting Standards (IFRS) convergence on value relevance of accounting information such as book value of equity and earnings and also estimates increased ability of book value equity and earnings to explain the stock price variation since early stage to further stage of IFRS convergence. Using Ohlson model (1995) as Kargin (2013) and using study that covers prior stage of IFRS convergence, early stage of IFRS convergence and further stage of IFRS convergence during 2006-2011 periods, it is found that earnings reinforce value relevance on early stage to further stage IFRS convergence whereas the reinforcement of value relevance from book value of equity only occurred on the further stage adoption. Moreover, it is found that value relevance of accounting information such as book value of equity and earnings reinforce on the further stage of IFRS convergence in firms listed on Indonesia Stock Exchange.

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For colleges and universities around the world, Financial Accounting IFRS, 2nd Edition by Jerry J. Weygandt, Paul D. Kimmel, and Donald E. Kieso, is designed to assist students learning accounting topics under the rules of IFRS. The book addresses every accounting topic from the perspective of IFRS and includes examples based on international companies. Following the reputation for accuracy, comprehensiveness, and currency, this highly anticipated new edition retains key features, such as the table of contents, comprehensive problem sets, and accuracy, on which users of Weygandt Financial Accounting IFRS have come to rely. The focus of this text in on international companies, discussing financial accounting principles and procedures within the context of IFRS, and providing end-of-chapter exercises and problems that present students with foreign currency examples such as the yen or euro.

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ABSTRAK
Laporan Magang ini membahas mengenai implementasi tahap pertama IFRS 15 5-step model pada PT. XYZ Tbk di divisi MIDI, yang dilakukan oleh KAP ABC. IFRS 15: Revenue from Contracts with Customers merupakan standar akuntasi baru yang akan secara resmi diimplementasikan pada Januari 2018. Tahap pertama dalam IFRS 15 adalah mengidentifikasi kontrak. Sehubungan dengan ketentuan IFRS 15 dalam mengidentifikasi kontrak untuk pengakuan pendapatan, KAP ABC menemukan beberapa permasalahan dalam kontrak dengan pelanggan di divisi MIDI di PT. XYZ Tbk.. Berdasarkan analisis, ditemukan bahwa angka pendapatan yang tidak dapat diakui berdasarkan kontrak dengan pelanggan signifikan pada tahun 2016

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ABSTRACT
This internship report discusses about the 1st step of IFRS 15 5 step model implementation in PT. XYZ Tbk in MIDI division, which was conducted by ABC Public Accounting Firm. IFRS 15 Revenue from Contracts with Customers is a new accounting standard that will be officially implemented in January 2018. The 1st step of IFRS 15 is contract identification. In regards to IFRS 15 in identifying contracts for revenue recognition, ABC found several issues in PT. XYZ Tbk. s MIDI division contracts with its customers. Based on the analysis, it was found that the amount of revenue that cannot be recognized based on the contracts with customers in 2016 are significant.

Abstrak :
This study examines the dynamics of the implementation of IFRS in Indonesia and challenges faced by its stakeholders by using interpretive-qualitative research paradigm. In-depth interviews, observations, and documentary analysis were used during data collection processes. The results were then cross-examined through triangulation. More specifically, this study attempts to identify problems arised during the implementation and the responses of the stakeholders. The authors hope that the findings can enrich the literatures about the interconnectedness among accounting, culture, language, and stakeholders? interests in the context of developing countries, especially Indonesia. Our results indicate that there is an interdependence among the stakeholders (regulator, auditor, user, preparer, and higher education institutions) in which there is no party that can individually ensure the successfulness of the IFRS implementation. Synergistic, long-term oriented collective efforts among those parties are required since they all have internal constraints that can inhibit the implementation. In addition, culture (including language) exacerbates the problems and, hence, require long-term, strategic responses in macro level. Finally, this study suggests seven propositions conditioning the effectiveness of IFRS implementation in a national context.

Abstrak Studi ini mengkaji dinamika implementasi IFRS di Indonesia beserta tantangan-tantangan yang dihadapi oleh para pihak yang berkepentingan (stakeholders) dengan menggunakan paradigma penelitian interpretif-kualitatif. Wawancara mendalam, observasi, dan analisis dokumen digunakan selama proses pengumpulan data untuk kemudian hasilnya ditinjau silang melalui proses triangulasi. Secara lebih khusus, studi ini berusaha mengidentifikasi problematika yang muncul dalam implementasi tersebut dan bagaimana respons para stakeholders selama ini. Penulis berharap temuan yang diperoleh dapat memperkaya literatur tentang keterkaitan antara akuntansi, budaya, bahasa, dan kepentingan pihak-pihak yang terlibat di dalamnya dalam konteks negara berkembang,

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Penelitian ini bertujuan untuk menguji pengaruh adopsi International Financial Reporting Standard (IFRS) terhadap audit reporting lag di perusahaan manufaktur di Indonesia tahun 2008-2012. Pengujian dalam penelitian ini mengunakan model data panel yang diregresikan dengan regresi linear berganda. Hasil penelitian menunjukkan terdapat pengaruh negatif antara adopsi IFRS terhadap audit reporting lag pada perusahaan manufaktur di Indonesia. ...... This study aimed to examine the effect of the adoption of International Financial Reporting Standards (IFRS) on manufacturing companies in Indonesia in 2008-2012. This research uses a panel data model that has regressed by multiple linear regression. The results showed that there is negative relation between IFRS adoption on audit reporting lag in manufacturing companies in Indonesia.

Abstrak :
Instalasi Farmasi Rumah Sakit adalah bagian yang tidak terpisahkan dari sistem pelayanan kesehatan rumah sakit yang utuh dan berorientasi kepada pelayanan pasien, penyediaan obat yang bermutu, termasuk pelayanan farmasi klinik yang terjangkau bagi semua lapisan masyarakat. IFRS RSUD Karawang kini sedang mengalami penurunan kinerja, ditandai dengan menurunnya cakupan pelayanan resep, oleh karena itu perlu dilakukan analisis kembali untuk merumuskan strategi yang harus diterapkan oleh IFRS RSUD Karawang agar bisa meningkatkan kinerjanya. Perumusan strategi dilakukan dengan melakukan penelitian deskriptif kualitatif dengan pendekatan studi kasus terhadap kebijakan, strategi, program serta kegiatan yang telah dilakukan oleh IFRS RSUD Karawang, melalui tiga tahap : Tahap I (Input Stage), Consensus Decision Making Group (CDMG) berjumlah 10 orang yang terdiri dari staf Direksi, Kepala Ruangan, Kepala Instalasi Penunjang Medik, Staf Medis Fungsional (SMF), Kepala IFRS, Komite Medik serta Ketua Komite Farmasi dan Terapi melakukan analisis lingkungan internal untuk mengidentifikasi kekuatan dan kelemahan yang dimiliki IFRS RSUD Karawang meliputi variabel organisasi, manajemen mutu, pemasaran, anggaran, sumber daya manusia, produk layanan, sarana dan prasarana yang terbagi menjadi fasilitas pendukung kegiatan berupa fisik bangunan, peralatan kantor, alat rumah tangga, alat listrik, peralatan farmasi, buku-buku perpustakaan dan barang farmasi yang pengadaannya melalui siklus logistik, serta variabel sistem/metoda/informasi. Analisis lingkungan eksternal untuk mengidentifikasi peluang dan ancaman bagi FRS RSUD Karawang yang terdiri dari lingkungan jauh meliputi variabel ekonomi, demografi, sosial, politik/hukum/kebijakan umum dan kebijakan khusus berupa swadana, teknologi dan epidemiologi. Lingkungan industri meliputi variabel pemasok, lingkungan operasional meliputi variabel pesaing, penyandang dana dan pelanggan. Faktor-faktor kekuatan dan kelemahan serta peluang dan ancaman yang telah diidentifikasi ditentukan bobot dan rate dari masing-masing faktor tersebut sehingga diperoleh nilai total IFE (Internal Factor Evaluation) dan nilai total EFE (External Factor Evaluation). Tahap II (Matching Stage), untuk menentukan posisi agar memperoleh strategi CDMG menggunakan matriks Internal-Eksternal (IE Matrix) dengan memperhatikan nilai total IFE dan EFE, guna mempertajam analisis dilakukan matching dengan memasukkan pangsa pasar relatif dan tingkat pertumbuhan pasar dari IFRS RSUD Karawang pada matriks Boston Consulting Group (BCG Matrix). Berdasarkan matriks IE posisi IFRS RSUD Karawang berada pada kuadran I atau pada posisi Growth and Build dengan strategi yang direkomendasikan adalah strategi intensif (market penetration, market development, product development) dan/atau strategi integratif (forward integration, backward integration, horizontal integration). Dari BCG matriks IFRS RSUD Karawang berada pada kuadran III yaitu Cash Cows dengan alternatif strategi yang direkomendasikan status quo, enchancement, penetration dan related diversification, Tahap III (Decision Stage) dengan kesepakatan CDMG menentukan alternatif strategi yang direkomendasikan oleh kedua matriks untuk dilaksanakan. Penelitian ini menyimpulkan bahwa IFRS RSUD Karawang masih memiliki potensi pasar yang besar dengan dukungan internal yang cukup kuat walaupun pesaing cukup kompetitif dan pemasok mengadakan sedikit penekanan dengan mengurangi pasokan, hal ini terlihat dengan lambatnya pertumbuhan pasar IFRS RSUD Karawang. Sebagai saran untuk tindak lanjut maka strategi yang terpilih dikembangkan menjadi operasional dengan menjabarkannya menjadi program dan kegiatan yang bisa diterapkan (aplicable) dengan mengacu kepada konsep Balanced Scorecard yang berbasis 4 perspektif, yaitu perspektif pembelajaran dan pertumbuhan sumber daya manusia, perpektif proses pelayanan, perpektif pengguna dan donor serta perspektif keuangan.

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Strategic Improvement to Increase the Performance of Pharmaceutical Department of Karawang Public HospitalPharmaceutical services are an integrative part of comprehensive health care in a hospital. As a patient oriented services the main goal of this department is providing high quality drugs for patient in every financial status. Pharmaceutical Department of Karawang Public Hospital (IFRS RSUD Karawang) shows a decrease performance at this time, by the evidence of low the rate of prescription services coverage?s. So a new strategy is needed to achieve the high performance of FRS RSUD Karawang. Strategic improvement study was done by descriptive and qualitative research which was approaching by case study method regarding the policy, strategic, program, and activities which had applied at IFRS RSUD Karawang through 3 (three) stages as mention below : First Stage (Input Stage) is developing a Consensus Decision Making Group (CDMG), with ten personnel consist of Managerial Staff, Chief of Ward, Heads of Department, Medical Staff; Chairman of Medical Staff Organization, Committee on Drugs & Therapy. They analyzed the internal factor of IFRS RSUD Karawang to identify strengths and weaknesses of this department using some variables namely: organizational, quality management, marketing, budgeting, human resources, services product, information system and supporting facilities including building, office appliances, home appliances, electrical appliances, pharmaceutical equipment, references book and pharmaceutical stuff. They also analyzed the external factor of this department to identify opportunities and threats to this department which consist of far environment, industrial environment, and operational environment. Far environment are economical, demographic, social, politic, law, general policies and specific policies as self manage financial system (swadana), and technological and epidemiological variables, the industrial environment about vendor and operational environment are competitor, investor, and customer variables. Then the CDMG scoring and weighting the identified strengths, weaknesses, opportunities and threats, to get total score of Internal Factor Evaluation (IFE) and External Factor Evaluation (EFE) The Second Stage (Matching Stage) is positioning the IFRS RSUD Karawang to find the most appropriate strategy should be taken, CDMG use Internal-External Matrix (IE Matrix) considering total score of IFE and EFE to determine the position of this department. To get more accurate analysis CDMG also use Matrix of Boston Consulting Group (BCG Matrix) considering the relative market share and market growth achievement by matching both matrix. Based on IE Matrix IFRS RSUD Karawang is in Growth and Build positions with the alternative strategies recommended are : intensive strategies (as market penetration, market development, product development), integrative strategies (forward integration backward integration, horizontal integration), based on BCG matrix 11-.RS RSUD Karawang is in Cash Cow position with the alternative strategies recommended are : status quo, enhancement, penetration and related diversification. The Third Stage (Decision Stage) on this stage CDMG decided to apply all alternative strategies are recommended by both matrixes. The research shows that IFRS RSUD Karawang still has a significant market potenticy and strong internal support in between a competitive atmosphere and pressure from vendor in late delivery order. As a result of all condition is slowly market growth of IFRS RSUD Karawang. The suggestion for the following step is developing the chosen strategy into specific applied program or activities by using the Balanced Scorecard method. The Balance Scorecard method is based on 4 (four) perspectives namely: learning and growth of human resources, internal business process, customer and investor and financial perspective.