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All Journal Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi Jurnal Riset Akuntansi dan Keuangan
Bonnie Soeherman
Universitas Surabaya
Economics, Econometrics & Finance

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Tinjauan Kontemplatif Peranan Akuntan di Era Konseptual: Perimbangan Kembali Kehakikian Otak Belahan Kiri dan Kanan Soeherman, Bonnie
Jurnal Akuntansi Multiparadigma Vol 2, No 2 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (171.03 KB)

Abstract

Contemplative Review of Accountant Role in Conceptual Era: Rebalancing Right dan Left Brain Essence. The world is facing a shifting of era, from information to the conceptual age. This Library dan Information Study (LIS) will see a shifting in the accounting profession dan illustrates the future of new accountants competencies  from the stdanpoint of social science philosophy. This study uses a multi-disciplinary dan multi-paradigm to provide a thorough dan complete picture of the profession dan science trip amid shifting times. Interestingly, this study reveals various facts about erosion of traditional competence of accountants that still adhered to today, the worsening stereotypical portrait, as well as the urgency in changing the pattern of grinding of competence. Tinjauan Kontemplatif Peranan Akuntan Di Era Konseptual: Perimbangan Kembali Kehakikian Otak Belahan Kiri Dan Kanan Manusia. Pada saat ini, dunia mengalami pergeseran era, dari era informasi menuju era konseptual. Library dan Information Study (LIS) ini bertujuan untuk melihat pergeseran di dalam profesi akuntansi dan memberikan ilustrasi tentang kompetensi yang diperlukan akuntan di masa depan dipdanang dari titik pdanang filosofi ilmu sosial. Studi ini menggunakan pendekatan multidisipliner dan multiparadigma guna memberikan gambaran yang lengkap dan terperinci tentang profesi dan keilmuannya di tengah pergeseran era ini. Hal yang menarik, studi ini mengungkapkan beragam fakta tentang adanya erosi kompetensi akuntan yang masih dianut hingga kini, potret stereotipe yang memburuk dan urgensi perubahan pola dalam pembauran kompetensi .
Penelitian Terapan Ekonometrika Dalam Sistem Informasi Akuntansi Permodelan Time Series Data Penjualan Jasa Salon Kendaraan Bermotor X Dengan Metode Arima Untuk Meningkatkan Kualitas Informasi Kinerja Divisi Penjualan Soeherman, Bonnie
AKRUAL: JURNAL AKUNTANSI Vol 4, No 2: AKRUAL: Jurnal Akuntansi (April 2013)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n2.p155-169

Abstract

AbstractInformation is an absolute fuel to trigger the decision making process. Information failure can be fatal and impact on the future. The concept of accounting information system offered an alternative of how to design systems to produce effective information in efficient way. Historical financial accounting information was not adequate as a basis for strategic decision making. Accounting information should been complemented with information that has future orientation or predictive value. Therefore, this study tried to give new thought to minimize the gap in accounting information and decision-making through econometric or statistical techniques with pilot projects sold data modeling time series with ARIMA method. This research was applied and more emphased on aspects of practical value to the world than to enrich the theory by simply disassembling the variables. I found that future oriented-information had better strategic value for decision making process.
Penelitian Terapan Ekonometrika Dalam Sistem Informasi Akuntansi Permodelan Time Series Data Penjualan Jasa Salon Kendaraan Bermotor X Dengan Metode Arima Untuk Meningkatkan Kualitas Informasi Kinerja Divisi Penjualan Soeherman, Bonnie
AKRUAL: JURNAL AKUNTANSI Vol 4, No 2: AKRUAL: Jurnal Akuntansi (April 2013)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n2.p155-169

Abstract

AbstractInformation is an absolute fuel to trigger the decision making process. Information failure can be fatal and impact on the future. The concept of accounting information system offered an alternative of how to design systems to produce effective information in efficient way. Historical financial accounting information was not adequate as a basis for strategic decision making. Accounting information should been complemented with information that has future orientation or predictive value. Therefore, this study tried to give new thought to minimize the gap in accounting information and decision-making through econometric or statistical techniques with pilot projects sold data modeling time series with ARIMA method. This research was applied and more emphased on aspects of practical value to the world than to enrich the theory by simply disassembling the variables. I found that future oriented-information had better strategic value for decision making process.
Impact of Habit on Online Fraud Mitigation Kurniawan, Kevin; Soeherman, Bonnie
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i3.32182

Abstract

User habits and their use of online mediums can make a bit difference, since the cyberspace is full of opportunities, as well as risks. Carelessness, especially in terms of data storage, information, and financial practices can lead to irreparable damages. The present paper provides a comprehensive overview of how the digital space has changed and how criminals take advantage of the vulnerabilities of internet users. The first section outlines the risk behavior and habits of users that invite cybercriminals and increase the threat of intrusion and data leak. The next section is dedicated to the detailed analysis of habits that can help users in prevent the crimes and mitigate their consequences. A set of recommendations is also presented towards the end of the paper, which is intended to assist users in identifying dubious online activities and prevent them before the crime happens. The paper makes use of scholarly and journal articles to establish its arguments
Co-Authors Kurniawan, Kevin