Dewi Kartika Sari, SE., M.S.Ak., CA.

Study Program: Accounting
Expertise: Accounting and Tax

Dewi Kartika Sari, SE, MSAk., or often called Ika, was born in Jakarta, September 26, 1981, studied undergraduate education at the Accounting Study Program, Faculty of Economics and Business, Universitas Indonesia and successfully graduated in 2004. She continued her studies after getting scholarship from the Tanoto Foundation in 2008 and successfully obtained her master’s degree in 2010 at the Accounting Science Study Program, Faculty of Economics and Business, Universitas Indonesia.

Ika started her career in education as a teaching assistant in the extension program, Faculty of Economics and Business, Universitas Indonesia while in college. She also served as a junior auditor at KAP Ernst & Young from 2004 to 2005. She also returned to her career in education as a permanent lecturer at the Accounting Study Program, Vocational Education Program, Universitas Indonesia in 2011.

She also has a competency certificate, namely a Chartered Accountant (CA) by the Ikatan Akuntan Indonesia and a Competency Assessor by the National Professional Certification Board (BNSP). In addition, Ika is also a member of the Ikatan Akuntan Indonesia as a major member. Her expertise, Accounting and Taxation, has written in several published studies and publications.

Ika received several awards for her paper at international conferences, namely Best Paper Award The 5th Gadjah Mada International Conference on Economics and Business in 2017 and Best Paper Award The 3rd International Conference of Vocational Higher Education in 2018.

Publication:

    • 2018, Audit Specialization and Audit Quality: The Role of Client’s Business Strategy, KnE Social Sciences, 5144–172, The 2nd International Conference on Vocational Higher Education Proceeding
    • 2018, Transfer Pricing Aggressiveness and Corporate Governance: Indonesia’s Evidence, Atlantis Press, The 3rd International Conference of Vocational Higher Education Proceeding
    • 2017, Tax Avoidance, Related Party Transactions, Corporate Governance, and The Corporate Cash Dividend Policy, Journal of Indonesian Economy and Business, Vol. 32 No. 3
    • 2017, Dampak Kecocokan Tugas dan Teknologi Terhadap Kinerja Mahasiswa dan Dosen Akuntansi (Studi Implementasi Jurnal Elektronik). Jurnal Keuangan dan Perbankan. 12, No. 2.
    • 2016, Analisis Relevansi Nilai PSAK No. 30 (Revisi 2007) tentang Sewa, Dinilai Berdasarkan Reaksi Pasar Modal. Jurnal Vokasi Indonesia, Vol. 1, No. 1.
    • 2015, Cost Recovery Rate Program Jaminan Kesehatan Nasional BPJS Kesehatan. Akuntabilitas, Vol. 8, No. 2.
    • 2014, Determinan Variasi Effective Tax Rates (ETRs) Perusahaan dan Reformasi Pajak: Studi terhadap Perusahaan yang Terdaftar di BEI Periode 2008-2009. Dipresentasikan pada Simposium Nasional Akuntansi XVI, Manado.
    • 2010, Ownership Characteristics, Corporate Governance and Tax Aggressiveness, The 3rd Accounting & The 2nd Doctoral Colloquium Bridging the Gap between Theory, Research and Practice: IFRS Convergence and Application
    • 2010, Karakteristik Kepemilikan Perusahaan, Corporate Governance, Tindakan Pajak Agresif, Simposium Nasional Akuntansi XIII, 2010