STEI/ST/KPS/04.

02/ACC 2103

Sekolah Tinggi Ekonomi Islam Tazkia

Department : Islamic Accounting

Course Description
Course Name

Accounting Seminar

Course Code

ACC4109

Status

Department Required Course

Level

Year 4

Credit Hours

3 Credit Hours

Pre-requisite (if any)

95 credits

Grading Scheme

Presentation in pair
Summary
Participation

:
:
:

Lecturer(s)

Name

Room
Tel No
Mobile Phone
Email
Consultation Hours

:
:
:
:
:

Semester Offered

60%
25%
Max 15%
R Ayu Yunanda M.Sc (Acc)
S Khomsatun M.Ak
Sulhani M.Ak
S Fatma Laela M.Buss (Acc), CMA
Dewi Febrani M.Ak
Galih K Siddik M.Kom
Dr. Murniati Muhlisin

By arrangement

Semester VII /first Semester

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STEI/ST/KPS/04.02/ACC 2103

Objectives

Course Synopsis

After completing this course, students should be able to:

1. Understand the content academic research published in
academic journals
2. Identify issues in accounting research
3. Review the previous research in accounting
4. Criticize the previous research in accounting
(methodology, context, content)
The aim of this course is to provide current issues in Accounting.
In the first meeting provides explanation what the objective of
this course. It also describes what topics and themes will be
discussed during the semester.
The method used in this course is student presentation approach
(team presentation). The students will be given a specific topic
in all major accounting and they have to present and discuss
based on the previous researches. The topics will cover areas of
financial accounting, auditing, accounting information systems,
taxation, islamic accounting, zakah accounting, public sector
accounting and management accounting.
Every student has to submit a summary of presented paper and
contribute in class discussion

Teaching
Methodology

assigment, presentation,and discussion

Week
Course Outline
1
Syllabus
2
Audit:
a. Audit Committee Characteristics and Investment in
Internal Auditing
b. Characteristics and Relevant Skills of The Forensic
Accountant: An Empirical Study on Indonesia
3
Audit:
a. Audit pricing and product differentiation in small
private firms: evidence from Thailand
b. Exploring the perceptions of auditor independence in
Indonesia
4
Accounting Information Systems:
a. Enterprise Resource Planning Implementation and
Accounting Information Quality
b. The Use of Accounting Information in the Business
Decision Making Process on Small and Medium
Enterprises
5
Accounting Information Systems:
a. An IT2FS Model for Sharia Credit Scoring: Analysis
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References
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STEI/ST/KPS/04.02/ACC 2103

7
8
9

10

11

12

13

14

15

and Design
b. The Need for Accounting Information System to
Facilitate
Partnership
Contracts
in
Islamic
Microfinance Institutions: The Case of Baitul Maal wa
Tamwil (BMT) in Indonesia
Management Accounting:
a. Management accounting systems in Islamic and
conventional financial institutions in Malaysia
b. Islamic Perspective of Management Accounting
Decision Making Techniques.
Financial Accounting
a. Accrual -based and real earnings management
activities around seasoned equity offerings
b. Does accounting conservatism improve the corporate
information environment?.
MIDTERM
Tax Accounting
a. Empirical evidence on the impact of external
monitoring on booktax differences
b. The value relevance of deferred tax attributed to asset
revaluations
Public Sector Accounting
a. Transformation to More Accrual-Based Accounting
Practices in Indonesian Government
b. Public Sector Reforms and Financial Transparency:
Experiences from Indonesian Districts
Zakah Accounting
a. Accounting treatment for corporate zakat: a critical
review
b. A framework to analyse the efficiency and governance
of zakat institutions
Islamic Accounting
a. Defining Islamic accounting: current issues, past roots
b. Would the Objectives and Characteristics of IA for
Islamic Business Organizations Meet the Islamic
Socio-Economic Objective
Corporate Governance and Accounting:
a. Compensation Committee and Executive
Compensation in Asia
b. Type of earnings management and the effect of
ownership structure, firm size, and corporategovernance practices: Evidence from Indonesia
Accounting Standards : IFRS
a. Compliance with IFRS disclosure requirements and
individual analysts forecast errors
b. Unveiling IASB Standardization Projects and Its
Influence on the Position Takaful Industry In Indonesia
Islamic Accounting Standard: PSAK Syariah, AAOIFI
a. The need of accounting standards for Islamic financial
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STEI/ST/KPS/04.02/ACC 2103

institutions: evidence from AAOIFI

b. Shari'ah disclosures in Malaysian and Indonesian
Islamic banks: The Shari'ah governance
16

FINAL EXAM

References:
1. Barua A; D.V. Rama; V. Sharma. 2010. Audit Committee Characteristics and
Investment in Internal Auditing. Journal of Accounting Public Policy. 29 (2010):
503-513.
2. Astutie, Yanti Puji; Utami, Yuni. (2013). Characteristics and Relevant Skills of The
Forensic Accountant: An Empirical Study on Indonesia. International Conference
on Accounting and Finance (AT) . Proceedings: 122-129. Singapore: Global
Science and Technology Forum.
3. Zaman, Mahbub; Chayasombat, Jaravee. (2014). Audit pricing and product
differentiation in small private firms: evidence from Thailand. Journal of
Accounting in Emerging Economies. Vol 4 (2): 240-256.
4. Irmawan, Yudi; Hudaib, Mohammad; Haniffa, Roszaini. (2013). Exploring the
perceptions of auditor independence in Indonesia. Journal of Islamic Accounting
and Business Research . Vol 4 (2): 173-202.
5. Galih Kurniawan Sidik, Taufik Djatna, Agus Buono . (2013). An IT2FS Model for
Sharia Credit Scoring: Analysis and Design . JOURNAL OF INFORMATION
SYSTEMS Volume 9, Issue 2
6. Muhammad, Rifqi; Kusuma, Hadri. (Jul 2014). The Need for Accounting
Information System to Facilitate Partnership Contracts in Islamic Microfinance
Institutions: The Case of Baitul Maal wa Tamwil (BMT) in Indonesia.
International Journal of Academic Research in Business and Social Sciences 4.7
: 592-604.
7. Aryani, Y Anni; Krismiaji. (2013). Enterprise Resource Planning Implementation
and Accounting Information Quality. International Conference on Accounting
and Finance (AT). Proceedings: 66-75. Singapore: Global Science and
Technology Forum.
8. Purwati, Atiek Sri; Suparlinah, Irianing; Putri, Negina Kencono. (2014). The Use of
Accounting Information in the Business Decision Making Process on Small and
Medium Enterprises in Banyumas Region, Indonesia. Economy
Transdisciplinarity Cognition 17.2 (2014): 63-75.
9. Siti Zaleha Abdul Rasid; Abdul Rahim Abdul Rahman; Wan Khairuzzaman Wan
Ismail. (2011). Management accounting systems in Islamic and conventional
financial institutions in Malaysia. Journal of Islamic Accounting and Business
Research. 2.2 (2011): 153-176.
10. Abdul-Baki, Zayyad; Ahmad Bukola Uthman; Atanda Aliu Olanrewaju; Solihu
Aramide Ibrahim. (2013). Islamic Perspective of Managemenet Accounting
Decision Making Techniques. Journal of Islamic Accounting and Business
Research 4.2 203-219
11. Kin-Wai Lee.
2014.
Compensation Committee and Executive
Compensation in Asia. International Journal of Business. 19(3)
12. Sylvia Veronica Siregar, Sidharta Utama. (2008). Type of earnings management
and the effect of ownership structure, firm size, and corporate-governance
practices: Evidence from Indonesia. The International Journal of Accounting. 43
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STEI/ST/KPS/04.02/ACC 2103

(2008) 1 27.
13. Christopher Hodgdon, Rasoul H. Tondkar, David W. Harless, Ajay Adhikari.
(2008). Compliance with IFRS disclosure requirements and individual analysts
forecast errors. Journal of International Accounting, Auditing and Taxation. 17
(2008) 113
14. Adel Mohammed Sarea, Mustafa Mohd Hanefah (2013).The need of accounting
standards for Islamic financial institutions: evidence from AAOIFI. Journal of
Islamic Accounting andBusiness Research. Vol. 4 No. 1, 2013. pp. 64-76
15. Muhammad Akhyar Adnan; Nur Barizah Abu Bakar. (2009). Accounting treatment
for corporate zakat: a critical review. International Journal of Islamic and Middle
Eastern Finance and Management . 2.1 (2009): 32-45.
16. Norazlina Abd. Wahab; Abdul Rahim Abdul Rahman. (2011). A framework to
analyse the efficiency and governance of zakat institutions. Journal of Islamic
Accounting and Business Research. 2.1 (2011): 43-62.
17. Lewis. (2001). Islam and Accounting
18. Daniel A. Cohen and Paul Zarowin . (2010). Accrual -based and real earnings
management activities around seasoned equity offerings. Journal of Accounting
and Economics. 50 (2010) 219.
19. Marissa Munif Hassan, N. (2015). Transformation to More Accrual-Based
Accounting Practices in Indonesian Government. Journal of International Business
Research. Volume 14, Number 1: 139-165.
20. Kristiansen, Stein; Dwiyanto, Agus; Pramusinto, Agus; Putranto, Erwan Agus.
(2009). Public Sector Reforms and Financial Transparency: Experiences from
Indonesian Districts. Contemporary Southeast Asia.
31.1
(Apr 2009): 6487.
21. Jinshuai Hua, Annie Yuansha Li b, Feida (Frank) Zhang. (2014). Does accounting
conservatism improve the corporate information environment?. Journal of
International Accounting, Auditing and Taxation. 23 3243
22. Jared A. Moore. (2012). Empirical evidence on the impact of external monitoring
on booktax differences. Advances in Accounting, incorporating Advances in
International Accounting. 28 (2012) 254269
23. Dean Hanlon , Farshid Navissi , Gatot Soepriyanto. (2014). The value relevance of
deferred tax attributed to asset revaluations. Journal of Contemporary Accounting
& Economics 10 (2014) 8799
24. Rizal Yaya. (2004). Would the Objectives and Characteristics of IA for Islamic
Business Organizations Meet the Islamic Socio-Economic Objective?.
JAAI. Vol. 8 (2).
25. Lisa De Simone. Does a common set of accounting standards affect tax-motivated
income shifting for multinational firms?. Journal of Accounting and Economics
26. Napier, Christopher. (2009). Defining Islamic accounting: current issues, past
roots .Accounting History.
14.1/2
(Feb-May 2009): 121-144.
27. Wan Amalina Wan Abdullah; Percy, Majella; Stewart, Jenny . (2013). Shari'ah
disclosures in Malaysian and Indonesian Islamic banks: The Shari'ah governance
system. Journal of Islamic Accounting and Business Research.
4.2
:100131.
28. Murniati Muhlisin. 2015. Unveiling IASB Standardization Projects and Its
Influence on the Position Takaful Industry In Indonesia.

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