Accounting Commons^™

Mandatory Disclosures And Investment Efficiency: Evidence From The Conflict Minerals Disclosure Requirement, Ge Dong

Dissertations, Theses, and Capstone Projects

I examine the effects of mandatory disclosures on firms’ investment efficiency using the conflict minerals disclosure requirement of the Dodd–Frank Act of 2010. I find that firms’ investment efficiency improves following the adoption of the regulation. I then examine whether this improvement in investment efficiency is due to the regulation forcing managers to acquire new information and I document two important findings. First, I find that firms with a better internal information environment are more likely to experience improved investment efficiency. Second, I find that firms manage raw materials more efficiently and make changes to their supply chains after disclosing …

Uncovering The Value Of Blockchain Applications In The World Of Finance, Qiang Cheng

Research Collection School Of Accountancy

This article discusses the benefits of using blockchain in the context of asset-backed security (ABS) issuance: reducing information asymmetry between issuers and investors, reducing yield spread of ABS, disciplining credit rating agencies, increasing the quality of underlying assets, and reducing issuers’ risk exposure. Such benefits should apply to other blockchain applications in the world of finance.

Insider Trading Restrictions And Real Activities Earnings Management: International Evidence, Yuanto Kusnadi, Yuanto Kusnadi, Jiwei Wang, Yujie Wang

Research Collection School Of Accountancy

We examine the implications of insider trading restrictions on firms’ real activities earnings management in an international setting. Using a sample of 28 countries over the period from 1992 to 2007, we find evidence that is supportive of the substitution hypothesis, in that managers have incentives to substitute accruals earnings management for real activities earnings management. This effect is found to be more pronounced for firms in countries with more restrictive insider trading regulation. Our result is robust to alternative measures of real activities earnings management and insider trading restrictions, alternative sub-samples, alternative regression specifications, and controlling for endogeneity. In …

Telemedicine App: What’S Next After Pandemi?, Ari Nurfikri, Triana Karnadipa, Elsa Roselina

Jurnal Administrasi Bisnis Terapan

The positive trend of using telemedicine applications in Indonesia was significant in the earl of the COVID-19 pandemic, then gradually decreased. This study aims to determine the preferences of users of telemedicine applications and the desired features to be further developed satisfaction of users of telemedicine applications. This study uses quantitative methods by distributing questionnaires about user preferences, including security, trust, convenience, and usefulness, through the google form application to 523 respondents, data analysis using descriptive approach. Guaran- teed medical confidentiality is the most preferred by users of telemedicine applications by 72.70%. Telemedicine application providers can focus on developing features …

Kajian Importance Performance Analysis Sebagai Matriks Evaluasi Kinerja: Studi Kasus Workshop Pengembangan E-Learning Sman 39 Jakarta, Heri Yuliyanto, Basuki Muhammad Mukhlish, Dyah Safitri, Nailul Mona

Jurnal Administrasi Bisnis Terapan

Along with the industrial revolution 4.0, the rapid development of information and communication technology (ICT) has changed organizations and individuals in carrying out daily activities. In the world of education, the increasingly sophisticated capabilities of mobile phones and portable computers are one of the factors that influence the development of online learning (e-learning). However, digital literacy is still needed to improve understanding and skills in the development of online learning (e-learning). This study propose a digital literacy workshop design to improve the quality of human resources; and evaluate the performance of the digital literacy workshop using the Importance Performance Analysis …

Perencanaan Pemesanan Obat Dengan Perhitungan Eoq Dan Rop Pada Instalasi Farmasi Rs Hermina Grand Wisata, Nur Fadilah Dewi, Vinca Alba Elsyifa Qolbiyah

Jurnal Administrasi Bisnis Terapan

Hospital Pharmacy Installation, a unit in a hospital where all pharmaceutical work activities are carried out starting from manufacturing, quality control of pharmaceutical preparations, control of supplies, prescription services, drug information services, counseling, clinical pharmacy in the room to anticipate shortages and stockouts of drugs. using the EOQ (Economic Order Quantity) and ROP (Reorder Point) methods. This study aims to describe the planning for ordering drugs at the Hermina Grand Wisata Hospital pharmacy in 2020. (1) Find out the number of drugs to be ordered using the EOQ calculation. (2) Knowing the time of reordering with the calculation of ROP. …

Implementasi Polis Asuransi Syariah Perjalanan Umrah (Aspu) Yang Diterbitkan Oleh Asosiasi Asuransi Syariah Indonesia (Aasi) Bagi Jemaah Umrah Di Masa Pandemi Covid-19, Erina Octaviani, Fia Fridayanti Adam

Jurnal Administrasi Bisnis Terapan

Umrah travel insurance was created to provide guarantees for compensation and benefits for Umrah pilgrims who travel for Umrah to the holy land. In this case, the Umrah Travel Sharia Insurance policy does not include a guarantee of protection for Umrah pilgrims affected by Covid-19. This paper discusses the implementation of the ASPU policy during the Covid-19 pandemic which was strengthened through a SWOT analysis. This research was conducted at the Indonesian Sharia Insurance Association using a qualitative descriptive method. Data collection was carried out from January to May 2022, using primary data originating from the return of COVID- 19 …

Analisis Pengaruh Laverage Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Mediasi, Rizki Mardiyah Harahap, Edyanus Herman Halim, Novita Indrawati

Jurnal Administrasi Bisnis Terapan

There are several factors that become the goal of the establishment of a company. The first goal is to achieve maximum profit, and the second is to prosper the owner of the company or shareholders, and the next goal is to maximize the value of the company reflected in the company's shares. Companies that have gone public, maximize the value of the company seen from a high share price, because the value of the company can be reflected in the company's share price. This study chose the manufacturing industry because there are sub-sectors that will be selected in this study. …

Analisis Strategi Marketing Public Relations Untuk Meningkatkat Citra Pt Barakah Medika Nusantara, Selvi Yuliana, Margareta Manalu

Jurnal Administrasi Bisnis Terapan

Public Relations activities are needed by companies in improving the company's image. One of the important strategies that can be used in a business company in order to achieve the main goal of increasing sales is to use the Marketing Public Relations strategy. With the Marketing Public Relations strategy, the company gets the desired image. In this study, we will look at the Marketing Public Relations strategy carried out by PT Barakah Medika Nusantara to improve the company's image. The purpose of this research is to get an overview in the implementation of the Marketing Public Relations strategy to improve …

Analisis Perubahan Tarif Progresif Pajak Penghasilan Orang Pribadi Dalam Undang-Undang Harmonisasi Peraturan Perpajakan Ditinjau Dari Azas Keadilan, Fitria Arianty

Jurnal Administrasi Bisnis Terapan

The Progressive Tax Rates that apply to Individual Taxpayers in Indonesia have undergone several changes, the most recent being the enactment of the Tax Regulations Harmonization Law (UU HPP) which will take effect from the 2022 Fiscal Year. can better realize the principle of justice and improve taxpayer compliance. The purpose of this study is to describe the impact of progressive rate changes in the calculation of Income Tax Article 21 and to analyze how the principle of justice is applied in the progressive tax rate changes. The research methodology used in this research is descriptive analysis, collecting data obtained …

Aplikasi Sentuh Tanahku Sebagai Inovasi Pelayanan Publik Di Kantor Wilayah Badan Pertanahan Nasional Provinsi D.K.I. Jakarta, Ulvi Ratnaningsih Sa’Adah, Murwaniyah Murwaniyah, Dimas Indra Pradana, Masutiah Masutiah, Nurwinten Panggabean, Hamka Hamka

Jurnal Administrasi Bisnis Terapan

Information technology in government institutions can be called e-Gov, where e-Gov means electronic- government, where is a system that has implemented a digitalization system in activities. All processes that will be carried out from upstream to downstream can be done digitally. Indonesia continues to reform by issuing a policy to implement an electronic digital system in the central government, regional governments, and even all ministries/agencies. Therefore, the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency created a Mobile-based Sentuh Tanahku Application. The results are expected to provide an assessment of the data and information that will be processed in …

First Born Ceos And Credit Ratings, June Woo Park, Giseok Nam, Albert Tsang, Yung-Jae Lee

Barowsky School of Business | Faculty Scholarship

Our study examines whether CEOs’ birth order can predict firms’ credit ratings. Consistent with studies that document a positive relationship in the general population between being firstborn and being conservative, our study finds that firms managed by firstborn CEOs tend to have higher credit ratings than those managed by later-born CEOs. Our results are robust to controlling for additional personal CEO traits, such as political identity, and to using a propensity score matching sample. A change analysis supports the causality of the firstborn effect. We suggest that return on assets and free cash flow are possible channels through which firstborn …

How Technology Has Changed The Field Of Accounting, Emmanuel J. Quinto Ii

Honors Program Theses and Projects

The thesis aims to discuss how technology has changed the field of accounting. The research focuses on information from journal articles and research reports to discover the changes that technological advancements have brought to the accounting industry and profession. The customer Satisfaction Model is one of the researcher's theories in this thesis. The theoretical framework also consists of the Technology Acceptance Model as the other theory. The discussion emphasizes the technological advances in accounting and the shortcomings of technological advancements in accounting. Each type of business is affected differently by technology. Accounting, for example, must keep up with the rapid …

Aicpa Service Center Training Guide, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Open Meeting Agenda, August 3, 2022, Virtual, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Open Meeting Minutes — August 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

New Technology And Desired Skills Of Early Career Accountants, Denise Jackson, Grant Michelson, Rahat Munir

Research outputs 2022 to 2026

Purpose: Technological advances have led to accounting roles shifting from transaction focussed tasks to using data generated by technology to inform stakeholder strategies, resulting in changing skill requirements. This study aims to investigate how early career accountants (ECAs) and organisations value different skills among ECAs, how technology is impacting on these skills and the preparedness of ECAs for future technological work in different organisational settings.

Design/methodology/approach: The research adopted a multi-stakeholder, mixed-method approach, surveying 315 ECAs and 175 managers/recruiters and interviewing 10 from each group. The sample drew from different industry sectors and organisation types in Australia, with all states …

Yung Kee: A Roast Goose Chase, Singapore Management University

Perspectives@SMU

How a Hong Kong culinary landmark emerged stronger following a bitter family feud over succession disputes

Earnings Management Strategy Of Pension Plan Changing Firms, Wei Chen

Accounting Dissertations - Archive

This study investigates the earnings management strategy of defined benefit pension plan changing firms. I provide the evidence that managers engage in cash conservation activities and real earnings management in response to the changes in funding status and pension income through the manipulation of pension assumptions before and after pension freezing. These results suggest that earnings management through pension assumptions affects the normal operations of the firm through real activities during the defined benefit plan pension freezing. I also provide evidence that pension termination firms exhibit a lower level of discretionary accruals after the termination, suggesting the downsizing of a …

Amendment To Au-C Section 935 (Amends Statement On Auditing Standards [Sas] No. 117, Compliance Audits, As Amended [Aicpa, Professional Standards, Au-C Sec. 935]); Statement On Auditing Standards, 148 (August 2022), American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.