The Use And Analysis Of Accounting And Non-Accounting Information In Equity-Based Crowdfunding,
2020
Faculty of Commerce and Accountancy
The Use And Analysis Of Accounting And Non-Accounting Information In Equity-Based Crowdfunding, Aranya Narklor
Chulalongkorn University Theses and Dissertations (Chula ETD)
Equity-based crowdfunding (ECF) is a new funding source for Thai startups and small and medium enterprises (SMEs). However, there has been only one ECF fundraising success story in Thailand during the past three years. A mixed-method research approach is employed to investigate the use of accounting and non-accounting information in the Thai ECF setting. The findings show that the most important information is the business model. The majority of participants focus on estimated revenue & cost and estimated cash flow. They pay a great deal of attention to non-accounting information, which is product/service characteristics and market potential. These results can …
The Relevance Of Non-Financial Key Performance Indicators,
2020
Singapore Management University
The Relevance Of Non-Financial Key Performance Indicators, Bingxu Fang, Partha Mohanram, Dushyant Vyas
Research Collection School Of Accountancy
The limitations of financials statements in assessing firm performance have long been known to the academic and practitioner accounting communities. Recent years have witnessed a sharp increase in the frequency and scope of non-financial Key Performance Indicators (KPIs) disclosed by companies and used by market participants. In this study, we investigate the relevance of various voluntarily reported non-financial KPIs. We find that KPIs are positively associated with future profitability, sales growth, and current stock returns; however, the stock market underreacts to the information embedded in KPIs for firms operating in opaque information environments.
The Effect Of Audit Materiality Disclosures On Investors’ Decision Making*,
2020
Brigham Young University - Provo
The Effect Of Audit Materiality Disclosures On Investors’ Decision Making*, Brant E. Christensen, Aasmund Eilifsen, Steven M. Glover, William F. Messier Jr.
Faculty Publications
Recent reviews of the academic literature indicate that little is known regarding how users evaluate the materiality levels auditors use or respond to quantitative materiality disclosure. Regulators around the world have taken different stances on whether materiality should, or should not, be disclosed in the auditor’s report. In response to the dearth of research on these policy decisions, we examine the effect of audit materiality disclosures, or lack thereof, on professional investors’ decision making across different investment contexts (debt vs. equity, public vs. private). Our study is designed to test global audit public policy and as such our hypotheses are …
Reflections On Post-Bailout Policy Analysis In Ireland,
2020
National University of Ireland, Maynooth
Reflections On Post-Bailout Policy Analysis In Ireland, Mary Murphy, John Hogan
Articles
This short article reflects on observations from the forthcoming volume Policy Analysis in Ireland, edited by Hogan & Murphy. The volume forms part of the International Library of Policy Analysis series, which covers more than twenty countries, published by Policy Press and edited by Michael Howlett and Iris Geva-May. While various themes emerge from the Irish volume, this article focuses on only one core question: whether and how the 2008 economic crisis contracted and expanded the capacity for policy analysis in Ireland. The troika of the International Monetary Fund, European Central Bank and the European Commission are associated with policy …
Intervening Effects Of The Personality Dimension Agreeableness On Negotiation Strategy Selection In Budget Negotiations,
2019
Eastern Kentucky University
Intervening Effects Of The Personality Dimension Agreeableness On Negotiation Strategy Selection In Budget Negotiations, Justin Stearns
The North American Accounting Studies
This paper presents results of an experiment testing how the personality dimension agreeableness interacts with different organizational factors to affect the strategy chosen when entering a budget negotiation. Prior budget research suggests firms invite subordinates into budget negotiations primarily to elicit private information from subordinate managers. However, criticism of traditional budgeting processes suggests subordinates will act strategically in such negotiations, limiting the effectiveness of inviting managers into budget negotiations. This study hypothesizes the factors most criticized, including budget targets in performance evaluation, will interact with certain organizational factors, connectedness of organizational units, and an individual personality dimension to significantly affect …
Aspek Pajak Pertambahan Nilai Pada Biro Perjalanan Wisata (Studi Kasus Pt V),
2019
Program Studi Administrasi Perpajakan Program Pendidikan Vokasi, Universitas Indonesia
Aspek Pajak Pertambahan Nilai Pada Biro Perjalanan Wisata (Studi Kasus Pt V), Elsie Sylviana Kasim, Fildza Virginia
Jurnal Administrasi Bisnis Terapan
This study discusses the aspects of Value Added Tax on travel bureau (case study of PT V). Data collection techniques used in this study is literature studies (Library Research) and field studies (Field Research). The results of research and analysis can be concluded as follows The amount of tax base for submission which includes brokerage and/or agency services is replacement, amounting to 100% of the total cost. The amount of tax base of services that do not include brokerage services and/or agency using other values as the basis for the tax is 10%. Obstacles is the limitation of insight and …
Kualitas Pelayanan Dalam Pengelolaan Surat Pd Pasar Jaya,
2019
Program Studi Administrasi Perkantoran Pendidikan Vokasi Universitas Indonesia Program Pendidikan Vokasi, Universitas Indonesia
Kualitas Pelayanan Dalam Pengelolaan Surat Pd Pasar Jaya, Mohammad Ridha1, Desideria Eka Istiqomah
Jurnal Administrasi Bisnis Terapan
The Government of the Republic of Indonesia has established several business units in the form of State-Owned Enterprises (BUMN) and Regional-Owned Enterprises (BUMD). The management of BUMN and BUMD is the government's effort to directly control the business sectors which are very influential on the economy. To develop BUMN and BUMD, the government continuously conducts revitalization of business entity management, including in the administration sector. Good administration management is the key to success of BUMN and BUMD in order to become an institution that is able to develop. PD Pasar Jaya is one of the DKI Jakarta Province Regional-Owned Enterprises …
Analisis Pemangku Kepentingan (Stakeholder) Pada Unit Hubungan Masyarakat (Humas) Dan Kesekretariatan Pt Semen Padang,
2019
Program Studi Administrasi Perkantoran Program Pendidikan Vokasi UI Program Pendidikan Vokasi, Universitas Indonesia
Analisis Pemangku Kepentingan (Stakeholder) Pada Unit Hubungan Masyarakat (Humas) Dan Kesekretariatan Pt Semen Padang, Sherly Dwi Fedora, Risca Fleureta Hudiyono
Jurnal Administrasi Bisnis Terapan
This research aims to analyze stakeholders mapping of PT Semen Padang, related to financial assistance (sponsorship) event. Stakeholders data obtained from interviewing staff of Public Relation and Secretary Unit. Data then classified into stakeholder matrix based on their power and interest to the company. Interview result shows that PT Semen Padang has provided lots of financial assistance to its stakeholders who submit the proposal through Public Relation and Secretary Unit. Unfortunately, the company still doesn’t have stakeholder map as a basis for consideration of granting this financial assistance. However, based on the mapping/grouping result of company’s stakeholders, we find that …
Diffusing New Media As Know-How Digital Communication In Troubleshoot Maintenance Of Pico Hydro Technology In Bengkulu, Indonesia,
2019
Communication Study Program, Vocational Education Program, Universitas Indonesia
Diffusing New Media As Know-How Digital Communication In Troubleshoot Maintenance Of Pico Hydro Technology In Bengkulu, Indonesia, Naldo Naldo, Hardika Widi Satria, Dendy Adanta Departement Of Mechanical Engineering, Faculty Of Engineering, Universitas Indonesia, Warjito Warjito
Jurnal Administrasi Bisnis Terapan
Communication has an important role for spreading messages and ideas through various mediums. This research explains the important role of new media in community engagement activities and the dissemination of new information, innovations and technologies that have been done in 2017, especially for the graphic design via the internet on Pico Hydro's information technology in Batu Roto village, Bengkulu province, Indonesia. Community involvement itself is based on a special multidisciplinary perspective of communication and engineering. Pico Hydro is commonly used worldwide to generate electricity in rural areas, making it very useful for rural electrification. We conduct research to meet the …
Program Arsip Vital Sebagai Langkah Antisipasi Bencana Bagi Organisasi,
2019
Program Studi Manajemen Informasi dan Dokumen Program Pendidikan Vokasi Universitas Indonesia Program Pendidikan Vokasi, Universitas Indonesia
Program Arsip Vital Sebagai Langkah Antisipasi Bencana Bagi Organisasi, Dyah Safitri
Jurnal Administrasi Bisnis Terapan
The purpose of this article is to review the implementation of ANRI Regulation No. 49 of 2015 concerning the Vital Archive Program Guidelines. Use qualitative models and case studies by comparing the application of vital archive programs with state and other regulatory bodies such as the United Nations. It was found that there was no significant difference in the rules of the vital archive program only for access to vital archives. It was categorized that people were entitled to access vital archives, especially after a disaster. The practical purpose of this article is to show that a vital archive program …
Tinjauan Waktu Penyediaan Berkas Rekam Medik Rawat Jalan Rumah Sakit X Di Tangerang Selatan,
2019
Program Studi Administrasi Rumah Sakit Program Pendidikan Vokasi Universitas Indonesia
Tinjauan Waktu Penyediaan Berkas Rekam Medik Rawat Jalan Rumah Sakit X Di Tangerang Selatan, Supriadi Supriadi, Dian Putri Damayanti
Jurnal Administrasi Bisnis Terapan
This study looked at the description of the time of the provision of medical records and the factors that cause delays in provision at X Hospital South Tangerang.This research is descriptive with a qualitative approach. The data used were 242 outpatient medical records which were measured at the time they were provided. The file was obtained for 6 days, starting Monday-Saturday from 09.30-12.00. Data is grouped into provision time groups ≤ 10 minutes and provision time groups >10 minutes. Then an in-depth interview with the head of the Medical Record Installation to get an overview of the causes of the …
Cohesiveness Dan Peran Literasi Keuangan Dalam Meningkatkan Competitive Advantages Bumdes Merealisasikan Produk Unggulan Wisata Situ Cisanti,
2019
Program Studi Administrasi Keuangan dan Bank Program Pendidikan Vokasi UI Program Pendidikan Vokasi, Universitas Indonesia
Cohesiveness Dan Peran Literasi Keuangan Dalam Meningkatkan Competitive Advantages Bumdes Merealisasikan Produk Unggulan Wisata Situ Cisanti, Deni Danial Kesa
Jurnal Administrasi Bisnis Terapan
This paper discusses the ability of Village-Owned Enterprises (Bumdes) to use financial literacy instruments operating in Situ Cisanti. According to research findings Bumdes financial literacy increases with financial training, where the training trains management in making strategic decisions. The level of financial literacy or financial literacy of the stakeholders participating in this study is higher, and the tendency of participation rates is quite high when it is associated with investment and a sense of concern in actively advancing Village Owned Enterprises (cohesiveness). Communication and information barriers between organisations and the production department support the formation of superior products derived from …
Who Decides What Is Publishable? Empirical Study On The Influence Of A Journal’S Editorial Board On The Observed Paradigm Shift In Us Academic Accounting Research,
2019
King Saud University
Who Decides What Is Publishable? Empirical Study On The Influence Of A Journal’S Editorial Board On The Observed Paradigm Shift In Us Academic Accounting Research, Khalid R. Al-Adeem
The North American Accounting Studies
As the accounting publishing market is considered inefficient, changes in accounting research agendas may be associated with factors other than randomness. As such, editorial board members publishing in accounting journals may contribute to the enquiry revolution in accounting. As a result, the line of research before the changes may no longer be perceived as popular once the accounting academic community adopts a new paradigm. A researcher aiming to publish in leading accounting journals controlled by the promoters of this new dogma should be aware what ideas are deemed “interesting” under the predominant paradigm. In this vein, this study finds that …
Editor's Forward - Volume 2, Issue 1 - 2019,
2019
University of Illinois - Springfield
Editor's Forward - Volume 2, Issue 1 - 2019, Carol Jessup
The North American Accounting Studies
No abstract provided.
Analisis Beban Kerja Dengan Metode Time And Emotion Study Di Unit Sekretariat Rumah Sakit X,
2019
Program Pendidikan Vokasi Universitas Indonesia
Analisis Beban Kerja Dengan Metode Time And Emotion Study Di Unit Sekretariat Rumah Sakit X, Nur Fadilah Dewi, Dwi Yulisty Cahya Hidayat
Jurnal Administrasi Bisnis Terapan
The mismatch between workload and number of secretarial staff is a problem that needs to be examined. This research aims to determine the workforce needs of the workload of employees in the X Hospital secretariat unit with the time and motion study method. Methodology: the study was conducted by cross sectional observational activity of the activities and workload of the secretariat personnel (three people) using the time and motion study method, observations were made on three activities namely productive, unproductive and personal activities. Form / check list and stopwatch are used to calculate the time needed for each activity, and …
راس المال الروحي: منظور معاصر لاستنهاض سلوك المواطنة التنظيمية: من خلال الدور الوسيط للملكية النفسية,
2019
جامعة المثنى/ كلية الادارة والاقتصاد
راس المال الروحي: منظور معاصر لاستنهاض سلوك المواطنة التنظيمية: من خلال الدور الوسيط للملكية النفسية, كمال كاظم الحسيني
Muthanna Journal of Administrative and Economics Sciences
No abstract provided.
تحالف العلامة التجارية وعلاقته بأدراك الزبائن العراقيين لمنتجات شركات السيارات دراسة تحليلية لعينة من زبائن شركتي هيونداي وكيا من العراقيين,
2019
جامعة المثنى/ كلية الادارة والاقتصاد
تحالف العلامة التجارية وعلاقته بأدراك الزبائن العراقيين لمنتجات شركات السيارات دراسة تحليلية لعينة من زبائن شركتي هيونداي وكيا من العراقيين, احمد منخي كشيش
Muthanna Journal of Administrative and Economics Sciences
No abstract provided.
القطاع الزراعي ودوره في معالجة البطالة في محافظة المثنى للمدة من 2003-2017,
2019
جامعة المثنى/ كلية الادارة والاقتصاد
القطاع الزراعي ودوره في معالجة البطالة في محافظة المثنى للمدة من 2003-2017, مقداد جاسم عبد, وضاح رحيم راهي, حيدر طالب موسى
Muthanna Journal of Administrative and Economics Sciences
No abstract provided.
استعمال بطاقة العلامات المتوازنة في تقويم الأداء بحث تطبيقي في محطة انتاج الكهرباء في السماوة,
2019
وزارة الداخلية/ حسابات الوزارة ،
استعمال بطاقة العلامات المتوازنة في تقويم الأداء بحث تطبيقي في محطة انتاج الكهرباء في السماوة, عصام حميد الشايع, ستار جبار مبيدر
Muthanna Journal of Administrative and Economics Sciences
No abstract provided.
دور التكامل بين تقنيتي بطاقة العلامات المتوازنة وإعادة هندسة العمليات في تقويم وتحسين الأداء الاستراتيجي دراسة تطبيقية في مصنع إطارات الديوانية للمدة (2016-2017),
2019
جامعة كربلاء/ كلية الادارة والاقتصاد
دور التكامل بين تقنيتي بطاقة العلامات المتوازنة وإعادة هندسة العمليات في تقويم وتحسين الأداء الاستراتيجي دراسة تطبيقية في مصنع إطارات الديوانية للمدة (2016-2017), علي تحسين كاظم الخفاجي
Muthanna Journal of Administrative and Economics Sciences
No abstract provided.
