To run a multi-sport event, it is necessary to have a design of accounting information system for ticket sales that can run efficiently and can reduce opportunities of fraudulent acts. A case study during the 18 th Asian Games 2018 shows that there were problems of inadequate ticket sales facilities for prospective spectators due to vendor diversion to the frictional problems such as venues located in various regions and protection of spectator rights in accordance with the purchased tickets. Some cases found in the multi-sport event were false seats and fictitious spectators allowed entrance to some arenas they did not have the right to enter, although they have gone through verification measures using line-of-sight barcoding technology. Some cases were also found during the 18 th Asian Games 2018, in which there was a problem of inadequate ticket sales facilities for prospective spectators due to a change of vendor. There were also frictional problems on venues which are spread in various regions and regarding protection of spectators' rights per their purchased tickets. Moreover, it is fundamental that we take concern in the current pandemic situation, all event organizers are obliged to consider implementing health protocols issued by the World Health Organization (WHO) for safety to break the chain of COVID-19 infection. This study is conducted to identify the core of those problems and offer a solution by implementing radio-frequency identification (RFID) and blockchain technology to optimize the services applied in the multi-sport event, especially during and post-pandemic. Ticketing effectiveness for spectators are also challenged by budgetary and eco-friendliness issues.

This study examined the influence of CEO narcissism on the corporate social responsibility disclosure. The research sample used in the study is mining companies listed on the Indonesia Stock Exchange for the 2015-2018 periods, with a total of 30 companies. Quantitative methods with multiple linear regression data analysis techniques were used in this study. The results of this study supported the research hypothesis that CEO narcissism has positive effects on the corporate social responsibility disclosure. CEO's tenure at the company, CEO ownership of company shares, debt to asset ratio and company size also affect the corporate social responsibility disclosure. The results of the study are consistent with the upper echelon theory that the organization is a reflection of its top management and the characteristics of top management influence the results of the organization. The results of this study contribute to the upper echelon research and corporate social responsibility disclosure.

This study is objected to discussing a literature review that challenges and trends of CEO narcissism measurement study in the field of business, management and accounting.The literatures were obtained from search results in the scopus and google scholar database. This research successfully identified and analyzing by using netha analysys of 212 articles during the period 2009-2019 and found 33 articles that discussed CEO’s narcissism in business, management and accounting study. This study found six narcissism measurements used in the fields of business, management and accounting study. Six narcissism measurements are narcissistic personality inventor (NPI), gough adjective check list (ACL), five indicators of narcissism Chatterjee & Hambrick (2007), fifteen indicators of narcissism Rijsenbilt (2011), LinkedIn Aabo & Eriksen (2018) measurement and CEO’s signature size.

AbstrakPenerimaan perpajakan Direktorat Jenderal Bea dan Cukai (DJBC) menjadi temuan Badan Pemeriksa Keuangan setiap tahun. Oleh karena itu, setiap transaksi penerimaan perlu dijaga validitasnya. Tujuan penelitian ini adalah memperbaiki kelemahan sistem informasi akuntansi agar menghasilkan nilai penerimaan yang valid dan selaras dengan proses bisnis di DJBC. Metode penelitian menggunakan metode kualitatif dengan pendekatan eksploratif. Teknik analisis menggunakan pendekatan wawancara, observasi, dokumen, rekaman arsip dengan melihat dari aspek pengendalian input, proses, dan output. Hasil penelitian menunjukkan adanya ketidakselarasan antara sistem informasi akuntansi penerimaan dengan proses bisnis kepabeanan. Keduanya berjalan terpisah dimana sistem yang dibangun untuk keperluan akuntansi dan proses bisnis berbeda. CEISA sebagai sistem komputerisasi pelayanan, tidak terhubung dengan sistem penerimaan, sehingga diperlukan suatu proses lebih lanjut untuk menghasilkan laporan akuntansi. Selain itu, lamanya proses validasi penerimaan Sistem Akuntansi Umum mempersulit DJBC dalam meyakini validitas penerimaan yang tercatat dalam Sistem Akuntansi Instansi.Kata Kunci: Billing, CEISA, DJBC, Kepabeanan, Proses Bisnis ACCOUNTING INFORMATION SYSTEM EVALUATION OF TAX ACCEPTANCE OF DIRECTORATE GENERAL OF CUSTOMS AND EXCISESAbstract Tax revenues of the Directorate General of Customs and Excise (DJBC) become the findings of the Supreme Audit Board annually. Therefore, each revenue transaction needs to be maintained for its validity. The purpose of this study is to improve the weaknesses of accounting information systems to generate valid acceptance value and aligned with business processes at DJBC. The research method used qualitative method with explorative approach. Analytical techniques used interview approach, observation, document, recording archive by looking from the aspect of control input, process, and output. The result of the research shows that there is not aligned between accounting information system of revenue with customs business process. Both run separately where systems built for different accounting and business processes are different. CEISA as a computerized service system, is not connected to the revenue system, so it needs a further process to produce accounting reports. In addition, the length of the validation process of validation of the General Accounting System makes it difficult for DJBC to believe in the validity of revenue recorded in the Institution Accounting System.

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