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Management Accounting Systems For Small Business's Competitive Advantage, Renato (Denver) Alcazar 2020 Walden University

Management Accounting Systems For Small Business's Competitive Advantage, Renato (Denver) Alcazar

Walden Dissertations and Doctoral Studies

AbstractSmall businesses providing ancillary services to the motion picture industry fail at alarming rates due to leadership's lack of strategies for service diversification and business expansion. Grounded in the contingency theory of management accounting, the purpose of this qualitative multiple case study was to explore management accounting systems (MAS) strategies leaders of ancillary service providers use for business diversification. The data collection included face-to-face semistructured interviews with 10 small business owners who successfully used MAS strategies for business diversification in California. The data analysis entailed using keyword frequency comparisons and coding techniques that facilitated the verification and triangulation of key …


Intervening Effects Of The Personality Dimension Agreeableness On Negotiation Strategy Selection In Budget Negotiations, Justin Stearns 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), Elsie Sylviana Kasim, Fildza Virginia 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, Mohammad Ridha1, Desideria Eka Istiqomah 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, Sherly Dwi Fedora, Risca Fleureta Hudiyono 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, Naldo Naldo, Hardika Widi Satria, Dendy Adanta Departement of Mechanical Engineering, Faculty of Engineering, Universitas Indonesia, Warjito Warjito 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, Dyah Safitri 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, Supriadi Supriadi, Dian Putri Damayanti 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, Deni Danial Kesa 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, Khalid R. Al-Adeem 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, Carol Jessup 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, Nur Fadilah Dewi, Dwi Yulisty Cahya Hidayat 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 …


دور الحوكمة الالكترونية في تحقيق التقدير الذاتي للتحاسب الضريبي في الشركات العراقية دراسة تطبيقية لعينة من الشركات الصناعية المدرجة في سوق العراق للأوراق المالية, ليلى بدوي مطوطك 2019 الجامعة التقنية الوسطى/ معهد الادارة التقني/الزعفرانية

دور الحوكمة الالكترونية في تحقيق التقدير الذاتي للتحاسب الضريبي في الشركات العراقية دراسة تطبيقية لعينة من الشركات الصناعية المدرجة في سوق العراق للأوراق المالية, ليلى بدوي مطوطك

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.


القطاع الزراعي ودوره في معالجة البطالة في محافظة المثنى للمدة من 2003-2017, مقداد جاسم عبد, وضاح رحيم راهي, حيدر طالب موسى 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.


راس المال الروحي: منظور معاصر لاستنهاض سلوك المواطنة التنظيمية: من خلال الدور الوسيط للملكية النفسية, كمال كاظم الحسيني 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.


مدى مساهمة معوضات القيادة في التأثير بجاذبية الايدلوجية التنظيمية لكليات الأهلية بحث تحليلي لآراء عينة من التدريسين في الكليات الاهلية في محافظة كربلاء, ضياح فالح بناي 2019 جامعة وارث الانبياء/ كلية الادارة والاقتصاد

مدى مساهمة معوضات القيادة في التأثير بجاذبية الايدلوجية التنظيمية لكليات الأهلية بحث تحليلي لآراء عينة من التدريسين في الكليات الاهلية في محافظة كربلاء, ضياح فالح بناي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.


تحليل وقياس أثر العوامل التي تحدد سعر الصرف في العراق, عاطف لافي مرزوك, اكرم نعمة علي 2019 جامعة الكوفة/ كلية الادارة والاقتصاد ،

تحليل وقياس أثر العوامل التي تحدد سعر الصرف في العراق, عاطف لافي مرزوك, اكرم نعمة علي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.


Deciding When And How To Impair Goodwill: The Case Of Enervate Inc., Jason Porter, Jane M. Weiss, Philip Church 2019 Washington State University

Deciding When And How To Impair Goodwill: The Case Of Enervate Inc., Jason Porter, Jane M. Weiss, Philip Church

The North American Accounting Studies

Constituents to the accounting profession recommend that educators teach critical thinking skills, thus improving accounting graduates’ abilities to achieve long-term career success. Students in upper division accounting courses possess the basic understanding of accounting principles and are provided new content requiring analysis and evaluation, which makes these courses a good setting for motivating students to develop critical thinking skills. This paper discusses an exercise for upper division accounting courses that provide students the opportunity to examine the challenging concept of goodwill impairment for a parent company with three separate subsidiaries. The suggested exercise requires students to research, properly cite, and …


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 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.


الفساد الاداري والمالي في القطاع الصحي واثره على تحقيق التنمية المستدامة بحث تطبيقي في احدى دوائر الصحة, حنان عبد الامير كاظم 2019 مركز وزارة التعليم العالي والبحث العلمي

الفساد الاداري والمالي في القطاع الصحي واثره على تحقيق التنمية المستدامة بحث تطبيقي في احدى دوائر الصحة, حنان عبد الامير كاظم

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.


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