Professional skills required by accountants for applying international financial reporting standards: implications from Indonesia Agus Fredy Maradona, Parmod Chand, Sumit Lodhia Meditari Accountancy Research, 2024 Purpose The purpose of this study is to identify the professional skills and competencies of accountants that support a successful implementation of International Financial Reporting Standards (IFRS). The authors further investigate the extent to which professional accountants have developed these skills through professional training. Design/methodology/approach In the survey, Indonesian accountants were provided with a list of 47 skill items under nine categories of professional skills and were asked to rate the importance of each skill item and to indicate the level of priority given to the development of the skill items in the professional training they have undertaken. Their responses provide insights into the skills needed for applying IFRS and the adequacy of professional training in providing these skills. Findings The authors find that accounting judgement is considered to be the most necessary skill for applying IFRS. Likewise, the findings show that ethical skills and certain generic skills are also perceived to be necessary for adequate application of IFRS, while skills relating to cultural sensitivity are viewed as least important. The findings further demonstrate that professional training programmes need to emphasise the development of judgement and other relevant skills that are important skill categories for applying IFRS. Research limitations/implications This study extends the literature on IFRS implementation through a specific focus on the professional skills required by accountants. Practical implications These findings have important policy implications for the standard-setters, regulators, auditors and to professional training providers across the world, such as professional accounting associations, accounting firms and educational institutions, for evaluating the content of the training and education programmes being delivered to accountants to prepare them with the relevant skills for applying IFRS. Originality/value This study is one of the first to examine the importance of various types of skills necessary for accountants in applying IFRS and the extent to which these skills have been developed through the professional accounting training provided.
Navigating the Digital Frontier: Motivations and Perceived Behaviors on Digital Investment Platforms Ni Luh Laksmi Rahmantari, Luh Putu Mahyuni, Agus Fredy Maradona 2024 10th International Conference on Smart Computing and Communication Icscc 2024, 2024 This study aims to explore and identify perceived motivations and behaviors with reference to the theories of TPB, TAM, and DOI as the theoretical basis. A Systematic Literature Review approach was conducted on 62 articles. Internal motivations include investment, habits, financial literacy, income, and the use of digital investment tools such as roboadvisors. External motivations encompass recommendations from family, friends, celebrities, and influencers that trigger FOMO, as well as features such as cashback via referral codes, chat support, and integration with social media communities. Perceived behavior includes ease of use, benefits, risks, and trust in the platform, influenced by government regulations and data security through encryption technology. These findings provide practical contributions for investors to evaluate platforms, considering costs, customer support, and investor protection. Additionally, this study makes a scientific contribution by guiding future research.
Identification of Integrated Management System in Electricity Business Sector Irvan Khairil Solin, Gede Sri Darma, Luh Putu Mahyuni, Agus Fredy Maradona, Siti Aisyah Ratnawandari, RR Nindita Sri Kusumoretno Proceedings 2023 IEEE International Conference on Environment and Electrical Engineering and 2023 IEEE Industrial and Commercial Power Systems Europe Eeeic I and Cps Europe 2023, 2023 Numerous companies in the global electricity business sector have established integrated management systems with a specific focus and goal. The integrated management system model that is already in practice, however, does not accommodate all sectors of the electricity business. This study employs a single-case study strategy to propose an integrated management system implementation approach. A case was chosen from an electric power transmission company because it makes a significant contribution to the Java-Bali electricity interconnection system, which is vital for Indonesia. The study findings reveal that there are three elements to a successful integrated management system implementation: drivers, structures, and strategies. The electricity business, large enterprises, the needs and expectations of interested parties, and resources are the four main forces behind integrated management system implementation. A system for harmonizing asset, environmental, and occupational health and safety standards creates the structure for integrated management system implementation. This also identifies business process owners for integrated management system implementation and the related standards. In the meantime, setup steps and certification audit stages are part of integrated management system implementation strategies. Finally, the company has successfully completed an integrated management system certification audit for integrated management system (PAS 99), asset management system (ISO 55001), environmental management system (ISO 14001), and occupational health and safety management system (ISO 45001) standards across all of its business areas.
Australian, malaysian and indonesian accounting academics’ teaching experiences during the COVID-19 pandemic Hadrian Geri Djajadikerta, Terri Trireksani, Tricia Ong, Saiyidi Mat Roni, Soheil Kazemian, Junru Zhang, Abd Halim Mohd Noor, Shafinar Ismail, Mohamad Azmi Nias Ahmad, Zubir Azhar, Amirul Shah Md Shahbudin, Agus Fredy Maradona, Heri Yanto, Indah Fajarini Sri Wahyuningrum Australasian Accounting Business and Finance Journal, 2021 This study analyses and presents accounting academics' experiences in six universities in Australia, Malaysia, and Indonesia to adapt to the swift change to the remote virtual classroom delivery model forced by the COVID-19 pandemic, while also gaining valuable lessons from this unique situation. In this study, autoethnography's basic principles were used. The main results suggest that the universities' combined current information and communication technologies, learning management systems, blended learning experiences, training, and supports, although not without hitches, were able to accommodate the shift to a remote virtual classroom model quite effectively. However, the move to fully online assessment has been conceded to likely increase the embedded risk of student cheating. The availability of reliable internet connection for students is also crucial in ensuring access equality and effective remote virtual classroom delivery.
