Editor's Note,
2022
De La Salle University, Manila, Philippines
Investment Companies, July 1, 2022; Audit And Accounting Guide,
2022
University of Mississippi
Investment Companies, July 1, 2022; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
On Precaution Versus Covid-19: Are People Really Complacent?,
2022
De La Salle University, Manila Philippines
On Precaution Versus Covid-19: Are People Really Complacent?, Renz Adrian T. Calub
DLSU Business & Economics Review
As of this writing, the Philippines is experiencing a surge in COVID-19, a year after implementing nationwide lockdowns and curfews. Although vaccines are being shipped and rolled out, the country appears to be regressing, with hospitals being filled to the brim. Complacency has been the usual suspect, with the government blaming individuals and business establishments for not staying at home and for not observing the minimal health protocols. But are people really complacent? This paper develops a simple game to address such a question.
Impact Of Covid-19 On The 2020 Financial Results Of Selected Philippine Publicly-Listed Companies,
2022
De La Salle University, Manila, Philippines
Impact Of Covid-19 On The 2020 Financial Results Of Selected Philippine Publicly-Listed Companies, Cynthia P. Cudia, Ezra L. Panopio
DLSU Business & Economics Review
This paper evaluates the impact of the COVID-19 pandemic on the 2020 financial results of selected Philippine Publicly- Listed Companies (PLCs) in the Philippine Stock Exchange.. Using ratio analysis to determine the consequences of this infectious disease affecting PLCs, results show a decline in the percent-change in revenue, expenses, and net income from the average figures for 2017 to 2019 to corresponding figures for 2020. Content analysis revealed that most Philippine PLCs disclosed high and medium details as to the impact of COVID-19. Furthermore, the study’s results demonstrated that most PLCs provided qualitative or quantitative details about the respective measures …
Happiness At Work: Seafarers’ Experience In A Maritime Company,
2022
De La Salle University, Manila, Philippines
Happiness At Work: Seafarers’ Experience In A Maritime Company, Ana Liza Asis-Castro, Divina M. Edralin
DLSU Business & Economics Review
We investigated the person-level factors that influenced the degree of happiness at work of Filipino seafarers in a maritime company. We used the model of Fisher (2010) as the basis for the person-level dimensions, namely: (1) job satisfaction; (2) vigorous work engagement; (3) dispositional affect; and (4) flourishing at work. We investigated if job satisfaction would most significantly explain happiness in the workplace of the seafarers among all person-level dimensions. We also hypothesized that the bundle of person-level dimensions significantly influences happiness at work. We used descriptive and causal research designs and surveyed 229 randomly selected Filipino seafarers from one …
Monitoring Child Poverty And Exclusion Through The Community-Based Monitoring System (Cbms),
2022
CBMS Network Office, DLSU-AKI, De La Salle University, Manila, Philippines
Monitoring Child Poverty And Exclusion Through The Community-Based Monitoring System (Cbms), Celia M. Reyes, Anne Bernadette E. Mandap
DLSU Business & Economics Review
This paper aims to apply the Community-Based Monitoring System (CBMS) methodology for analyzing multidimensional poverty among children. The child multidimensional poverty measured using CBMS data examines the nature and extent of deprivations of children in terms of nine (9) dimensions covering non-income and income measures of poverty. Aside from generating a child MPI using CBMS indicators at the local level, geospatial data is generated to show how the CBMS-MPI methodology can facilitate analysis of situation of children across sub-locations and how it can be used for more informed planning of appropriate interventions, and better targeted program implementation. Using CBMS data …
Investors’ Response To Political Connections: A Systematic Review,
2022
TUniversiti Utara Malaysia, Kedah, Malaysia
Investors’ Response To Political Connections: A Systematic Review, Arina Rus Zahira Rusli, Rohami Shafie, Mazrah Malek
DLSU Business & Economics Review
This study aimed to deliver a concise overview of the market reaction towards a political connection (PCON) through the identification and analyses of the event announcements and outcomes of the events related to PCON firms and stock market reactions. The Scopus and Jstor databases via the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA), which are used to analyse previous studies, were utilised. The initial systematic search resulted in 8,518 records, which was narrowed to 16 articles through a process of elimination. It was found that PCON firms reacted positively, negatively, or a combination of the two to the …
Detecting And Resolving ‘Dirty’ Data: Ten Steps To Better Business Insights,
2022
Kennesaw State University
Detecting And Resolving ‘Dirty’ Data: Ten Steps To Better Business Insights, Dana R. Hermanson, James G. Lawson Iii, Daniel Street
Faculty Journal Articles
Although business’s increasing utilization of technology to drive operational decisions has meant a greater reliance on data, it is exceedingly rare that an entity possesses a perfectly clean set of data. Some of it is inevitably invalid, incomplete, or inaccurate—in other words, “dirty.” In order to address the issues caused by dirty data, the authors provide a 10-step program CPAs in any setting can use to help businesses make better decisions.
Red Flags And Risks: Unpleasant Surprises When An Office Manager Suddenly Leaves,
2022
Prosperident
Red Flags And Risks: Unpleasant Surprises When An Office Manager Suddenly Leaves, David Harris Cpa
The Journal of the Michigan Dental Association
Losing an office manager can pose significant challenges for dental practices. This article delves into the red flags and potential risks that may accompany an office manager's sudden departure, shedding light on the importance of understanding the circumstances surrounding their exit. The article highlights how embezzlement can be a reason behind unexplained departures and emphasizes the need to assess the situation more deeply. It explores account ownership issues that can hinder practice owners from accessing crucial business information, particularly in embezzlement investigations. The article recommends proactive measures for practice owners to secure access to vital accounts to prevent potential issues …
A Better Model? Testing Of Fama And French Six-Factor Model In Pakistan,
2022
Shaheed Zulfikar Ali Bhutto Institute of Science and Technology
A Better Model? Testing Of Fama And French Six-Factor Model In Pakistan, Mehak Younus
Business Review
This study examines the performance of the Fama and French six factor model and the alternative six-factor model in explaining anomalous return patterns using a broad sample of the Pakistani stock market from 2000 to 2017. This study is the first to test the applicability of these models in Pakistan and their performance in explaining anomalous returns. There are 11 anomalies taken, which proved to be significant in the Pakistani market. The GRS test is used with other time-series measures to check the power of the given models in explaining one-way sorted quintile portfolios. The results reveal that both models …
Peranan Divisi Human Capital Dalam Menerapkanprogram Medical Plan Pada Exxonmobil Indonesia,
2022
Program Studi Administrasi Perkantoran, Program Pendidikan Vokasi Universitas Indonesia
Peranan Divisi Human Capital Dalam Menerapkanprogram Medical Plan Pada Exxonmobil Indonesia, Mohammad Ridha, Fedora Lola
Jurnal Administrasi Bisnis Terapan
The background of this research is about how crucial is the role of Human Capital division of employee health in increasing work productivity to reach the company goals. This aim to explain the role of Human Capital division in implementing the Medical Plan Program in ExxonMobil Indonesia, explaining the administrative process of the Medical Plan Program, and explaining the visualization of Reimbursement Procedure information, research results, analysis of the process of implementing the Medical Plan Program, and obstacles. The research method uses data collection methods by taking data in ExxonMobil Indonesia and doing literature studies that support the theory of …
Evaluasi Pengkreditan Pajak Masukanbagi Pengusaha Kena Pajak Belum Berproduksipasca Omnibus Law Studi Kasus Pt Z,
2022
Administrasi Perpajakan Program Vokasi Universitas Indonesia
Evaluasi Pengkreditan Pajak Masukanbagi Pengusaha Kena Pajak Belum Berproduksipasca Omnibus Law Studi Kasus Pt Z, Elsie Sylviana Kasim, Qanitha Mayra Salsabila
Jurnal Administrasi Bisnis Terapan
Crediting input tax prior to the Omnibus Law is only for the acquisition and/or import of capital goods. After the Omnibus Law, input tax credits are not only limited to the acquisition and/or import of capital goods. This study discusses input tax crediting for Taxable Entrepreneurs who have not produced after the Omnibus Law at PT Z. The data collection techniques used in this research are library research and field research. The results of the research and analysis can be concluded as follows: the input tax of Rp.391,869,212 is the acquisition of Taxable Goods or Taxable Services which are not …
Pengaruh Budaya Organisasi Dan Komitmen Organisasi Terhadapkepuasan Kerja Dan Turnover Intention Pada Perawat Rumahsakit Ibu Dan Anak Eria Bunda Pekanbaru,
2022
Fakultas Ekonomi dan Bisnis, Universitas Riau
Pengaruh Budaya Organisasi Dan Komitmen Organisasi Terhadapkepuasan Kerja Dan Turnover Intention Pada Perawat Rumahsakit Ibu Dan Anak Eria Bunda Pekanbaru, Umi Kalsum, Harlen Harlen
Jurnal Administrasi Bisnis Terapan
This research was conducted based on the phenomenon that occurred about organizational culture and organizational commitment to job satisfaction and turnover intention at RSIA Eria Bunda Pekanbaru. The population in this study were all nurses at RSIA Eria Bunda Pekanbaru, amounting to 83 people, because the population was limited, the population was used as a sample. The data analysis technique used is Sem Smart-PLS 3.0. The results of this study that organizational culture and commitment have a significant effect on job satisfaction, organizational commitment has an effect on turnover intention, organizational culture and job satisfaction have no effect on turnover …
Analisis Program Pengembangan Usaha Mikro, Kecil, Danmenengah (Umkm) Oleh Pt Lima Pondasi Bersama,
2022
Program Pendidikan Vokasi, Universitas Indonesia
Analisis Program Pengembangan Usaha Mikro, Kecil, Danmenengah (Umkm) Oleh Pt Lima Pondasi Bersama, Risca Fleureta Hudiyono, Dinda Safitri
Jurnal Administrasi Bisnis Terapan
The development of Micro, Small, and Medium Enterprises (MSMEs) requires a joint role from the surrounding environment, both from regulators and other companies. PT Lima Pondasi Bersama was established to help MSMEs around East Jakarta to be more resilient in the face of the COVID-19 pandemic. This paper examines the programs organized by PT Lima Pondasi Bersama in developing MSMEs. Through interviews and cyber searches on the programs of this company, the researchers compared them with government program policies to analyze the accuracy of the programs being implemented. The results of the study show that the PT Lima Pondasi Bersama …
Pengembalian Berkas Rekam Medis Pasien Rawat Inap: Capaianstandar Mutu Dan Faktor Penyebab Keterlambatan,
2022
Program Pendidikan Vokasi, Universitas Indonesia
Pengembalian Berkas Rekam Medis Pasien Rawat Inap: Capaianstandar Mutu Dan Faktor Penyebab Keterlambatan, Mutiara Elda Septiani, Elsa Roselina
Jurnal Administrasi Bisnis Terapan
Returning medical records is the beginning of processing patient medical records. The return of the patient's medical record is one of the quality standards of the medical record unit, which must be done a maximum of 1x24 hours after the patient going home. This study aims to determine the achievement of quality standards of medical record files for inpatients at Z Hospital, time of return, time of delay and factors causing delays in medical records. The research was conducted at the Medical Record Unit of Z Hospital with a mixed methods approach. Data collection was carried out from March to …
Cadangan Imbalan Pasca-Kerja Undang-Undang Nomor 13/2003tentang Ketenagakerjaan Dengan Metodeprojected Unit Credit,
2022
Program Pendidikan Vokasi, Universitas Indonesia
Cadangan Imbalan Pasca-Kerja Undang-Undang Nomor 13/2003tentang Ketenagakerjaan Dengan Metodeprojected Unit Credit, Kuncoro Haryo Pribadi, Engel Lubis
Jurnal Administrasi Bisnis Terapan
Reserve for post-employment benefits is the amount of money set aside by the Employer to be paid when an employee stops working. The purpose of the research, methods and result is not written in policy impact or practice impact. The purpose of this research is to get input from practitioners to revise if there is a shortage, so it can match the feedback and there is no rejection from the worker. The purpose of interview and documentation method, qualitative descriptive, primary and secondary data sources, result are to find out the number of company liability towards fulfillment of responsibility for …
Analisis Pengaruh Total Assets Turnover, Working Capitalturnover, Debt To Equity Ratio, Dan Current Ratio Terhadapkinerja Keuangan Perusahaan,
2022
Fakultas Ekonomi dan Bisnis, Akuntansi, Universitas Lampung, Bandar Lampung
Analisis Pengaruh Total Assets Turnover, Working Capitalturnover, Debt To Equity Ratio, Dan Current Ratio Terhadapkinerja Keuangan Perusahaan, Hanifah Aidha Zakaria Putri, Kiagus Andi, Ahmad Zubaidi Indra
Jurnal Administrasi Bisnis Terapan
This study aims to determine how the influence of Total Assets Turnover, Working Capital Turnover, Debt to Equity Ratio, and Current Ratio on the Company's Financial Performance. The company's financial performance can be described one of them through the company's financial ratios which can be seen and known through the company's financial statements. There are 3 financial ratios with 4 measurement methods used in this study: Activity Ratio (Total Assets Turnover and Working Capital Turnover), Leverage Ratio (Debt to Equity Ratio), and Liquidity Ratio (Current Ratio). This study uses a quantitative method using the Slovin technique and stratified random sampling …
مكونات التصنيع الفعال ودورها في تعزيز سلاسل التجهيز المتسارعة/ دراسة استطلاعية لآراء عينة من القيادات الادارية في الشركة العامة لصناعة الالبسة الجاهزة في الموصل,
2022
جامعة الحمدانية/ كلية الادارة والاقتصاد
مكونات التصنيع الفعال ودورها في تعزيز سلاسل التجهيز المتسارعة/ دراسة استطلاعية لآراء عينة من القيادات الادارية في الشركة العامة لصناعة الالبسة الجاهزة في الموصل, ابتسام اسماعيل حنا بيداويد
Muthanna Journal of Administrative and Economics Sciences
يتطلع البحث الى اختبار علاقة الارتباط والتأثير بين مكونات التصنيع الفعال ودورها في تعزيز سلاسل التجهيز المتسارعة في الشركة العامة لصناعة الالبسة الجاهزة في الموصل، ولتوضيح العلاقات بين المتغيرين فقد تم تصميم مخطط للبحث يوضح مكونات التصنيع الفعال باعتبارها المتغير المستقل ومدى ارتباطها وتأثيرها بسلاسل التجهيز المتسارعة باعتبارها المتغير المعتمد وهذا فقد اوضحته فرضيات البحث، وتم اعتماد استمارة الاستبانة كأداة رئيسة لجمع البيانات المتعلقة بمتغيرات البحث وتم توزيع (50) استمارة على مدراء المعامل ومدراء القسام والشعب ومعاونيهم واسترجعت (44) استمارة اي كانت نسبة الاستجابة (88%) ، كما استخدمت العديد من الاساليب الاحصائية وكذلك البرنامج الاحصائي (spss) لتحليل البيانات حيث توصل …
اثر الودائع لدى مصرف بغداد التجاري في تعزيز دور القروض المدفوعة للمدة من 2005-2019,
2022
جامعة المثنى/ كلية الادارة والاقتصاد
اثر الودائع لدى مصرف بغداد التجاري في تعزيز دور القروض المدفوعة للمدة من 2005-2019, ساجدين فرج شوكة, حيدر حسين عذافة
Muthanna Journal of Administrative and Economics Sciences
تعد الودائع المصرفية من ابرز مصادر التمويل الخارجية للمصرف, والتي تشكل المصدر الرئيس لأموال المصرف ثم دفع هذه الاموال المتجمعة لديها الى مجالات الاستثمار المختلفة, بشكل قروض للمنظمين ولمختلف المشاريع التي تحتاج الى تمويل وهنا يهدف البحث الى بيان تأثير الودائع على القروض, وكذلك ضرورة اتباع المصرف اساليب حديثة واكثر تطورا لغرض التشجيع على الابداع والعمل بجدية على مواكبة العصر شأنه شأن الدول المتقدمة من خلال مثلا تبسيط اجراءات السحب والايداع وتقليص مراحل الانجاز فيها وتقليل الروتين.
اثر جودة التدقيق على الأداء المالي: ادلة من العراق، السعودية وايران,
2022
جامعة المثنى/ كلية الادارة والاقتصاد
اثر جودة التدقيق على الأداء المالي: ادلة من العراق، السعودية وايران, سعد رعد فيصل, علي سعد محمد, اسعد منصور عبد
Muthanna Journal of Administrative and Economics Sciences
الغرض الاساسي من هذه الدراسة هو فحص اثر جودة التدقيق على الاداء المالي لثلاث دول متجاورة هي العراق, السعودية وايران, يمكن ان تكون مرجعا مهما لدراسات اخرى مماثلة لهذه المنطقة, تمثلت عينة الدراسة من 210 مشاهدة (شركة – سنة) للعراق و732 مشاهدة (شركة – سنة) للسعودية و 846 مشاهدة (شركة – سنة) لايران، ولست سنوات متتالية من 2014-2019. تم استخدام تحليل الانحدار الخطي المتعدد لهذا النوع من البيانات, تشيرنا نتائجنا الى الدور الايجابي الذي تلعبه جودة التدقيق على الاداء المالي, يبدو ان جودة التدقيق تحضى باهتمام بالغ للدول الثلاثة, حيث يمكن للثقافة العامة التي تتمتع بها هذه الدول ان تفرض …
