Delegates Handbook PIABC.Pdf
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Content Content ............................................................................................................................................ 1 Greetings from Dean of Faculty of Economics, Parahyangan Catholic University ........................ 2 Greetings from Head of Accounting Department, Faculty of Economics ...................................... 4 Greetings from Head of the Committee .......................................................................................... 7 Introduction ..................................................................................................................................... 9 Speakers List and Profile ............................................................................................................... 11 Reviewers List ............................................................................................................................... 16 Program Details ............................................................................................................................. 17 Paper Abstracts .............................................................................................................................. 18 Bandung: The Paris of Java ........................................................................................................... 61 List of Committee .......................................................................................................................... 66 Thanks to: ...................................................................................................................................... 69 http://piabc.fe.unpar.ac.id – [email protected] 1 Greetings from Dean of Faculty of Economics, Parahyangan Catholic University Glory and thanks be to Our Beloved God for His countless blessing so that The 3rd Parahyangan International Accounting and Business Conference 2017 can be held and well organized. On behalf of the Faculty of Economics of Parahyangan Catholic University, I would like to express my deepest gratitude to all those who made great contribution and support to The 3rd Parahyangan International Accounting and Business Conference 2017, especially to all of speakers who took their valuable time to support and share their knowledge. Particularly, I would like to thank to: 1. Mr. Ridwan Kamil, ST., M.U.D. as the Mayor of Bandung City for giving us the honor to be the Keynote Speaker in this conference. 2. Mr. Mangadar Situmorang Ph.D. as the Rector of Parahyangan Catholic University. 3. Mr. Leo Lee, FCCA as the ACCA Deputy President. 4. Mr. Vincent Lim, FCCA, FCA Singapore, MBA. as the CFO Datalogic - Asia Pacific. 5. Mr. Isnaeni Achdiat, CISA, CISM, CGEIT. as the President of ISACA Indonesia. 6. Mr. Sudimin Mina SE., Ak, MMSI, CA, CPMA. as the Director of Software Asset Management and Compliance of P.T. Microsoft Indonesia. 7. Mr. Susanto as the Partner of Audit Services of SiddhartaWidjaja & Rekan, KPMG Indonesia. 8. Mr. Abdiansyah Prahasto as the Risk Analytics Leader of Risk Advisory of Deloitte Indonesia. 9. Mr. Ahmadi Hadibroto, SE, Ak, M.Sc., CA, CPA. as the IFAC Board Member 10. Associate Prof. Mahfudzah Mohamed from the Faculty of Accountancy of Universiti Teknologi MARA (UiTM) To all of our reviewers, I would like to thank for your cooperation in reviewing incoming papers. I would also like to thank the Association of Chartered Certified Accountants (ACCA) as our co-host in organizing this event and the Gadjah Mada International Journal of Business as our official partner for journal publication opportunity for selected papers and also Institute of Indonesia Chartered Accountants (Ikatan Akuntan Indonesia) – West Java Region Office and Central Office as our official partner for CPD hours recognition for participant who is a member of IAI. Last but not least, I would also like to thank to all sponsors and all committee members who support this event that cannot be mentioned one by one. http://piabc.fe.unpar.ac.id – [email protected] 2 As we all know, nowadays the rapid development of Information Technology (IT) cannot be separated from the development of business. The development of IT does not only bring us many advantages but also challenges to the business world. To keep their existence, all of parties should adapt themselves to the changing situation or they will be left behind. Accounting is an important factor for every organization to remain competitive in this era. Information Technology also plays a major role in transforming the role of accounting in this era. This transforming role of accounting will certainly affect the business world. In response to this issue, the Accounting Department of the Faculty of Economics of Parahyangan Catholic University brought up the theme “The Future of Accounting and Business in Rapid Development of Information Technology”. Finally, as the Dean of Faculty of Economics of Parahyangan Catholic University, I would like to welcome all of the conference participants. I do hope this conference would bring many advantages to all participants, such as: enriching knowledge by learning from others’ research result, enlarging networks, and increasing cooperation with many parties. Warm Regards, Dr. Maria Merry Marianti Dean of Faculty of Economics of Parahyangan Catholic University http://piabc.fe.unpar.ac.id – [email protected] 3 Greetings from Head of Accounting Department, Faculty of Economics, Parahyangan Catholic University Thanks be to God for His blessings upon us, so that we finally managed to organize this 3rd Parahyangan International Accounting and Business Conference 2017 (3rd PIABC). We are very delighted and thankful that this event can be realized for the third time. This event would not be possible without the continuous support from our co-host, the Association of Chartered Certified Accountants (ACCA), especially to Mrs. Conny Siahaan and Mr. Andika Wardana from ACCA Indonesia, who have been very helpful and eager since the outset of the preparation process until the conference days. Accordingly, at this opportunity, let us convey our sincere gratitude to ACCA Indonesia, your help and contribution is greatly acknowledged. We look forward to having a long-lasting relationship and cooperation with ACCA in the future. We would like to extend our deepest gratitude to all of our speakers for their willingness to take part in this event: 1. Mr. Ridwan Kamil – Mayor of Bandung 2. Mr. Leo Lee, FCCA – Deputy President of ACCA 3. Mr. Vincent Lim, FCCA – CFO Datalogic Asia Pacific, Executive Committee and Council of the Institute of Singapore Chartered Accountant 4. Mrs. Mahfudzah Muhamed – Faculty of Accountancy, UiTM (University Teknologi MARA) 5. Mr. Isnaeni Achdiat – President of ISACA (Information Systems Audit and Control Association) Indonesia 6. Mr. Sudimin Mina – Director Software Asset Management and Compliance Microsoft Indonesia 7. Mr. Ahmadi Hadibroto – IFAC (International Federation of Accountant) Board Member 8. Mr. Susanto – Partner, Audit Services Siddharta Widjaja & Rekan (KPMG Indonesia) 9. Mr. Abdiansyah Prahasto – Risk Analytics Leader, Risk Advisory Deloitte Indonesia We believe that the insights you share in each respective session will be very beneficial to all participants. http://piabc.fe.unpar.ac.id – [email protected] 4 Also, we would like to express our thankfulness to all the sponsors and partners: 1. KAP Purwantono, Sungkoro & Surja (EY Indonesia) 2. KAP Siddharta Widjaja & Rekan (KPMG Indonesia) 3. Asuransi Central Asia (ACA) 4. Bank Kesejahteraan Ekonomi 5. Bank Woori Saudara 6. Bank Danamon 7. PT. Ultima Tekno Solusindo 8. 911’ Stationery 9. Joyful Production Your generous support and contribution is very much appreciated. To all of our reviewers, we cannot thank you enough for your willingness and cooperation in reviewing incoming papers. We are firmed that your valuable input does play a great role in improving the quality of all accepted papers. To all paper authors, we believe that your research result will bring contributions to each respective field of knowledge. To all participants, we thank you for taking part in this event. We do hope that you will get a lot of insight from this event. To all committee members, including our students, please receive my personal appreciation, especially to Mrs. Linda Damajanti Tanumihardja, as the head of committee. Your hard work and determination in making this event possible is of high value. We would like to also thank: 1. Mr. Mangadar Situmorang – Rector of Parahyangan Catholic University 2. Mrs. Maria Merry Marianti – Dean of Faculty of Economics, Parahyangan Catholic University 3. Mr. Hamfri Djajadikerta – one of our lecturers as well as Professor For your support and attention thus far. The theme of this conference is “The Future of Accounting and Business in Rapid Development of Information Technology”. Globalization has encouraged all parties to adapt to the changing situation in order to keep their existence. It brings major impact to many aspects, including information technology. Faster information processing, easier access to information and lower information processing costs have caused the mass increase in the availability of information. Consequently, the role of accounting has undergone some changes nowadays. This http://piabc.fe.unpar.ac.id – [email protected] 5 transforming role of accounting in the globalization era will certainly affect the business world. Thus, based on this premise, we are keen to explore how far the role of accounting