Business Commons^™

Accounting For The Vernacular, Anita Hunter

Woman C.P.A.

No abstract provided.

Management Services, Vol. 4, No. 6, November-December 1967 [Whole Issue], American Institute Of Certified Public Accountants

Management Services: A Magazine of Planning, Systems, and Controls

No abstract provided.

Can Corporate Sustainability Performance (Csp) Overcome Indonesia's Corporate Debt Problems?, Johnson Ferry Febrian, Nora Sri Hendriyeni

Jurnal Akuntansi dan Keuangan Indonesia

Based on IMF publications (2022), Indonesian companies have a risky debt level that may cause bankruptcy, so companies are required to make leverage adjustments to return the debt to its optimal level. In recent years, corporate sustainability performance (CSP) practices have been proven to improve performance and overcome financial problems such as debt by integrating sustainability aspects into business processes. Based on stakeholder theory and trade-off theory, this study aims to examine the effect of CSP on leverage adjustment and the role of competitive advantage, equity mispricing, profitability, and firm size in moderating this relationship. This study used a sample …

Beyond The Number: Tone Analysis In Annual Reports, Ani Wilujeng Suryani, Dinda Tustika Apta Fauz

Jurnal Akuntansi dan Keuangan Indonesia

In making decisions, stakeholders utilize not only quantitative information but also qualitative information, such as annual reports. However, annual reports in narrative form are often used to exaggerate company performance data. One aspect that influences stakeholders’ decision is tone. This study aims to examine the impact of positive tone disclosure in management analysis reports and discussions on company value. This study was conducted on 166 financial and property companies listed on the IDX. Management analysis and discussion reports were categorized according to their tone. Using linguistic inquiry and word count software (LIWC-22), the procedure yielded more precise and consistent analysis. …

Do Fundamental Financial Ratios Affect The Company's Stock Price? Indonesia Evidence, Arumega Zarefar, Armadani Armadani

Jurnal Akuntansi dan Keuangan Indonesia

The objectives of this research aims to examine the effect of corporate fundamental financial ratios on stock prices and to examine whether firm age determine stock prices in the perspective of signaling theory. Here Generalized Least Squares (GLS) approach was used as the main analysis technique, and Ordinary Least Squares (OLS) was incorporated for the robustness test. The research was conducted on companies listed on the Indonesia Stock Exchange during the 2014-2020 period. This study finds that return on assets, solvency ratio, and Tobin's Q positively affect stock prices, that cash ratio has a negative effect on stock prices, and …

The Relevance Of Ifrs Accounting Information: Evidence From A Pure Ifrs Environment, Muiz Abu Alia, Khairieh Amarneh, Islam Abdeljawad

An-Najah University Journal for Research - B (Humanities)

The International Financial Reporting Standards (IFRS) are supposed to raise the value relevance of accounting information and thus ensure its usefulness for users. Most of the studies on the relevance of IFRS-based accounting information were conducted in countries that had previous accounting standards before the adoption of IFRS. However, the relevance of accounting information is influenced by the accounting traditions inherited from previous practices. This study provides distinctive evidence on the relevance of IFRS accounting information by examining the association between accounting information prepared by Palestinian companies and share prices. Palestine represents a pure IFRS environment since IFRS is its …

Exploring Entrepreneurial Intention And Subjective Beliefs: A Comparative Analysis Of General Education Schools And Commercial Schools, Julia Riess, Bettina Fuhrmann, Gerhard Geissler

International Journal for Business Education

This study examines the entrepreneurial intentions of Austrian secondary school students, specifically comparing students from commercial schools with those from general education schools. We analyzed 2,329 data sets and found that subjective beliefs, primarily behavioral and control beliefs, significantly influence entrepreneurial intentions. In addition, demographic factors such as gender, language, acquaintance with entrepreneurs, and school type play a significant role in explaining the variance in entrepreneurial intentions.

Our detailed analysis shows that students from commercial schools have stronger entrepreneurial intentions and subjective beliefs. Particularly notable are the differences in behavioral beliefs, where students from commercial schools find all aspects of …

Leading Horses To Water During A Pandemic: Assuring Communication Learning For "Quants", Thomas Hall

International Journal for Business Education

Students who are attracted to quantitative disciplines of study can be reluctant to devote much attention to the important task of communicating, and previous research (Hostager, 2018) has identified statistically significant differences in learning approaches by major among undergraduate business students. This paper presents results of learning assurance for writing skills (direct measures) even when the content of the course relates to the highly quantitative topics of data analytics and finance. The approach combines various pedagogical methods in an undergraduate, writing-intensive setting: traditional testing but in an iterative framework, “flipped classroom” intensive work using spreadsheet software, repeated submission of brief …

Effects Of The Tax Cuts And Jobs Act Of 2017 On Nonprofits’ Charitable Contributions, Megan J. Drenth

ELAIA

Background The Tax Cuts and Jobs Act (TCJA), passed in 2017, significantly altered individuals’ taxes for all filing statuses, notably increasing the standard deduction. By nearly doubling the standard deduction, it considerably decreased those individuals choosing the itemized deduction. Due to this, it may impact charitable contributions, a major source of nonprofits’ revenues. Prior studies projected a variety of stances regarding changes in giving levels due to the TCJA. This study attempted to determine the overall effect of the TCJA on nonprofits, as well as within the National Taxonomy of Exempt Entities (NTEE) major groups Education, Health, Human Services, Public …

Covid-19 And Its Impact On Multinational Enterprises: A Modified Value At Risk Approach, Kashi Khazeh, Leonard Arvi, Robert C. Winder

Journal of Global Business Insights

Multinational enterprises (MNEs) operating across different currencies are exposed to exchange rate risk. They may utilize a variety of tools to mitigate that risk. While there are different types of exchange rate risk, this study focuses specifically on the ongoing exposure of cash flow transactions denominated in the currencies of seven different developed countries. Since other types of risk (i.e., economic and translation) are evaluated based on yearly results, they are not considered in this study. The modified value-at-risk (MVaR) model is employed to estimate the maximum one-period losses during the eighteen months before the onset of the COVID-19 pandemic …

Pengaruh Talent Management Dan Servant Leadership Terhadap Kinerja Asn Kantor Pusat Bpk Ri, Nurwinten Panggabean

Jurnal Administrasi Bisnis Terapan (JABT)

This study aims to determine and analyze the influence of talent management and servant leadership on ASN performance both partially and collectively. The research method used is descriptive and verification. The research was conducted at 95 ASNs at the BPK RI Head Office. Sampling was carried out using simple random sampling technique. The data analysis technique used is multiple regression analysis. The findings of this study are that partially or jointly talent management and servant leadership affect ASN performance. Furthermore, a determinant value is obtained worth 0.956, this gives the meaning that talent management and servant leadership are able to …

Initial Financial Assessment Of The Fraport Greece Cluster A Concession, Dimitrios V. Siskos, Alexander Maravas, Ronald Mau

International Journal of Aviation, Aeronautics, and Aerospace

There is a worldwide trend in the privatization of transport infrastructure and airports. Likewise, the Greek government launched an extensive privatization program that granted Fraport AG the right to operate 14 airports for the next forty years. The two separate concessions for clusters of seven airports each are named "Cluster A" and "Cluster B." The financial assessment of privatization contracts is crucial so decision-makers can accurately assess the value of aviation enterprises. This paper applies the Economic Value Added (EVA) methodology and enterprise valuation on Cluster A by assessing the concession company's balance sheets and income statements. We concluded that …

An Examination Of The Relationship Between Cheating In Online Classes And Technostress: Perceptions Of Business Faculty, Stacy Boyer-Davis, Kevin Berry, Amy Cooper

International Journal for Business Education

This research study investigated the relationship between technostress creators (techno-complexity, techno-insecurity, techno-invasion, techno-overload, and techno-uncertainty) and faculty perceptions of student cheating in online classes. Data were collected from faculty members of the Management and Organizational Behavior Teaching Society (MOBTS), a member of the AACSB Business Education Alliance, the American Society of Business and Behavioral Sciences (ASBBS), an interdisciplinary professional organization comprised of faculty teaching in accounting, finance, management, marketing, organizational behavior, and computer information systems, and other research panels during 2021 (N = 94). Findings from regression analysis indicated that the techno-complexity subconstruct is positively related to a faculty’s perception …

Sustainable Reporting For Agricultural Cooperatives Key Insights And Framework Development, Lia Dahlia Iryani

Journal of Environmental Science and Sustainable Development

A study on the viability of implementing sustainable reporting in Indonesian agricultural cooperatives is exceptionally uncommon, given the underlying concerns raised by the Financial Services Authority (OJK) Regulation No. 51/2017. In order to help achieve the Sustainable Development Goals, this project intends to investigate the potential of indicators of economic, ecological, and social sustainability. Employing the Analysis of Variance (ANOVA) method, this study analyzes the content of 85 sustainability reports using the Global Reporting Initiative (GRI) G4 reporting framework to determine the correlations between different sustainability categories and how they affect agribusiness and evaluate the impact on the business. The …

Implementasi Social Entrepreneur Dalam Umkm: Studi Kasus Program Csr “Umkm Kopi Tarzzan” Pt Geo Dipa Energi (Persero), Denindra Dwiputra Margono, Feriska Ajeng Anantri

Jurnal Administrasi Bisnis Terapan (JABT)

Permasalahan sosial mengarah pada situasi atau kondisi yang mengganggu kesejahteraan dan keharmonisan masyarakat, permasalahan sosial memiliki perbedaan antara harapan dan kenyataan atau sebagai kesenjangan antara situasi yang ada dengan situasi yang seharusnya. Permasalahan sosial yang terjadi di Indonesia salah satunya adalah kemiskinan. Kemiskinan adalah keadaan yang serba kekurangan seperti makanan & minuman, rumah, dan pakaian. Kemiskinan berkaitan dengan rendahnya tingkat pendidikan, kesehatan, dan pekerjaan. Salah satu solusi dalam permasalahan kemiskinan yaitu dengan melakukan program CSR yang dilakukan oleh Perusahaan. Salah satu perusahaan yang melaksanakan program tersebut adalah PT Geo Dipa Energi (Persero). PT Geo Dipa Energi (Persero) bermitra dengan UMKM …

Analisis Pengaruh Kebijakan Fiskal Dan Moneter Terhadap Tingkat Pengembalian Saham Indonesia Tahun 2015-2019, Annisa Ramadhanti, Muthia Pramesti

Jurnal Administrasi Bisnis Terapan (JABT)

This study aims to analyze the effect of fiscal and monetary policies projected by variables of state revenue income, government spending, inflation rates, and interest rates on the projected rate of return on stocks in Indonesia through returns or returns on the JCI. The data used is secondary data taken from various source in the form of monthly data from 2015 to 2019. The analytical method used in this study is multiple regression analysis to see the effect of all the independent variables on the dependent variable. The results of the study show that the variables of fiscal policy in …

The Relationship Between Bureaucracy And Developments In Management Accounting, 1700-2023: An Overview, Helena Costa Oliveira, Russell Craig, Lúcia Lima Rodrigues

Jurnal Akuntansi dan Keuangan Indonesia

Bureaucracy has co-existed with forms of management accounting [MA] from the time of ancient civilizations. In this paper, we review literature in a wide variety of scholarly journals and books to provide an overview of this co-existence. We trace the historical evolution of MA and how it was influenced by bureaucracy from 1700 to the present. We do so through four time periods, designated classical, modern, post-modern and contemporary. For each of these periods, evolving understandings of bureaucracy were linked to changes in the practice and conceptualization of MA. In the classical period (1700 – 1950), developments in MA corresponded …

Do Characteristics Of Board Affect Sustainable Finance Disclosure? Evidence: Asean Banking Industry, Reysvana Rukmana Cakti, Y Anni Aryani

Jurnal Akuntansi dan Keuangan Indonesia

Sustainability is an essential aspect of previous investigations on the relationship between business practices and sustainability commitments. These investigations showed how positive changes in this context have guided the banking system toward embracing sustainable finance. Therefore, the current study aimed to investigate the effect of board characteristics on sustainable finance disclosure within ASEAN banking industry, using a panel data regression model. The results showed that only board size had a positive and significant effect on sustainable finance disclosure. Meanwhile, variables such as board gender, board education, and foreign board was reported to be insignificant. This study provided valuable insight into …

The Clarity Of Business Models In Integrated Accounting Reports, Gabriel Donleavy

Jurnal Akuntansi dan Keuangan Indonesia

In this study, 664 students enrolled in accounting theory courses at both the undergraduate and postgraduate levels at the University of New England were tasked with the assignment of critically assessing the decision usefulness and understandability of 2 to 4 integrated accounting reports. A key aspect of their analysis involved a critical examination of how the accounting reports conveyed the business models employed by the respective companies. In the case of consolidated reports, students were expected to observe distinct business models for each segment of the group or identify a robust rationale if only one model was presented. A team …

Unraveling The Effects Of Transfer Pricing Documentation Regulation: Indonesia’ Evidence, Anggari Dwi Saputra

Jurnal Akuntansi dan Keuangan Indonesia

To counter tax avoidance using transfer mispricing practices, Indonesia introduced a transfer pricing documentation policy. This policy requires taxpayers to be transparent with their transfer pricing decisions. Treating the implementation of this policy as a shock to the taxpayers, this paper examines how the transfer pricing documentation policy affects a firm's tax avoidance behaviour by employing regression discontinuity design and difference-in-difference. Immediately after introducing the policy, a regression discontinuity analysis results indicate a 0.9 percentage point increase in tax/sales among taxpayers obligated to prepare transfer pricing documentation. A 0.3 to 0.7 percentage point increase in the tax/sales of the treatment …

The Effect Of Innovation On Company Performance With Ownership Concentration As A Moderating Variable, Dedy Faturachman

Jurnal Akuntansi dan Keuangan Indonesia

An open economy and a supportive environment encourage researchers to research this phenomenon. This study aims to provide empirical evidence regarding the effect of innovation on firm performance and the moderating role of ownership concentration. This research is quantitative research with an associative explanatory approach. The sample used is 821 observational data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The analysis technique used is multiple regression analysis and moderate regression analysis. The study results show that innovation positively affects company performance; the concentration of ownership in the concentrated ownership strengthens the effect of …

The Effect Of Board Size, Board Independence, And The Composition Of Board Independence On Accrual And Real Earnings Management, Rizkia Fitrasari

Jurnal Akuntansi dan Keuangan Indonesia

This paper examines the effect of board size, board independence, and the composition of board independence on mitigating accrual and real earnings management by using a sample from companies listed in the S&P 500 index from 2010 to 2019. The study uses random-effect regression analysis and finds evidence that large board size is an ineffective tool for reducing earnings management. In contrast, larger board independence proves to mitigate earnings manipulation. However, when board size interacts with board independence, the result becomes more positive indicating that board independence strengthens the positive effect of board size on earnings management. It can be …

Reducing Food Scarcity: The Benefits Of Urban Farming, S.A. Claudell, Emilio Mejia

Journal of Nonprofit Innovation

Urban farming can enhance the lives of communities and help reduce food scarcity. This paper presents a conceptual prototype of an efficient urban farming community that can be scaled for a single apartment building or an entire community across all global geoeconomics regions, including densely populated cities and rural, developing towns and communities. When deployed in coordination with smart crop choices, local farm support, and efficient transportation then the result isn’t just sustainability, but also increasing fresh produce accessibility, optimizing nutritional value, eliminating the use of ‘forever chemicals’, reducing transportation costs, and fostering global environmental benefits.

Imagine Doris, who is …

The Evaluation Of Successful Implementation Of Human Resource Information In Private Organization, Sancoko Sancoko, Armeyta Widya Oryza, Niko Grataradirga

Jurnal Administrasi Bisnis Terapan (JABT)

This study intend to evaluate the use of the Human Resources Information System (HRIS) in private organization. User satisfaction is one of the conditions for the successful implementation of information systems. To evaluate this system information, the author uses the conceptual Delone and Mclean information system success model(ISSM). This study employs a quantitative methodology and a survey method. The research sample consists of employees in private organizations engaged in software engineering. To analyze, SPSS is employed by the author in two stages: first validity-reliability examination, second multiple regression tests. The result demonstrated that quality system has a significant affect on …

Pull Strategy Marketing Public Relations Pt Gramedia Asri Media Dalam Menarik Perhatian Publik Terhadap Produk, Safrina Nur Samsiah, Meutia Nada Zahrany, Fathiya Amajida, Susie Perbawasari, Renata Anisa

Jurnal Administrasi Bisnis Terapan (JABT)

A company or organization requires the use of Marketing Public Relations to stimulate sales. Marketing Public Relations is designed to stimulate purchases and provide satisfaction to consumers through the communication of reliable product or service information and through impressions that relate the company and its products according to consumers' needs, wants, concerns, and interests. The purpose of this study is to obtain an overview of the implementation of the Marketing Public Relations strategy to attract public attention to product excellence. This research methodology uses a qualitative descriptiveresearch method. The data collection method used was interviews with the company's Sales Superintendent, …

The Effect Of Intangible Resources On Selling, General, And Administrative Cost Behavior Of Young And Established Firms, Menghistu M. Sallehu, Ingyu Chiou, Yifan Liu

The North American Accounting Studies

In this paper we investigate the effect of intangible resources on the relationship between activities and SG&A costs, and examine this effect on young and established firms. Prior research shows that costs are sticky in that costs decrease to a lesser extent following decrease in activities than they do increase following increase in activities of the same magnitude. We hypothesize that firms relying on intangible resources will exhibit stronger sticky cost behavior because (i) intangible resources are strategic resources and (ii) they possess unique properties that constrain managers’ ability to selectively cut resources. Using a large sample of US firms, …

Increasing Efficiency Through Accounting: Examining Factors Influencing Uses Of The Internal Service Fund Among County Governments, Steve Modlin

The North American Accounting Studies

ABSTRACT. Previous studies involving internal service fund (ISF) use over the past thirty years point to a decline due to limited usefulness and the ability for local governments to reallocate costs to various departments. In order to determine if this trend is continuing, a thorough analysis was conducted of North Carolina County Comprehensive Annual Financial Reports (CAFRs). Initial findings indicate that there has been a slight increase in ISF use with the province still among larger governments, but the number of services utilized through an ISF continues to decline. Additional survey data suggest less experienced finance officers, a lower number …

Data Analytics And Compliance With Aacsb Accounting Technology Standards: A Critically Appraised Topic, Gregory J. Tanzola

Engaged Management ReView

As technology accelerates and gains importance in the accounting industry, the inclusion of technology in accounting curricula also becomes more important. Indeed, this inclusion is a requirement of the academic accounting accrediting body, The American Association to Advance Collegiate Schools of Business (AACSB). However, neither minimal guidance nor standards for meeting the technology requirements currently exist. This topic paper examines how academic accounting departments may address data analytics as a component of the AACSB’s technology requirement. The analysis synthesizes peer-reviewed articles exploring how data analytics are being integrated into accounting curricula and identifies three main concerns: (1) the need for …

Sustainability Disclosure In The Malaysian Construction Sector: The Effect Of Community And Media Legitimacies, Suria Majdi, Norman Mohd Saleh, Maizatulakma Abdullah, Norazlan Alias

The South East Asian Journal of Management

Research Aims: The objective of the study is to examines the effects of stakeholder pressure on sustainability disclosure (SD). The study includes the effect of community on SD when company consider the media as one of the legitimate stakeholders.

Design/Methodology/Approach: Stakeholder legitimacy is evaluated using SD via content analysis based on panel data sample from construction and property sector.

Research Findings: It was found that legitimacy is an antecedent and has positive relationship with SD. Furthermore, this relationship between community legitimacy and SD is stronger when mediated by media legitimacy.

Theoretical Contribution/Originality: This study shows the effects of legitimacy attribute …

Linking Green Innovation, Corporate Environmental Performance With Financing Constraints: A Sustainable Transition Towards Environmental Protection, Syeda Fizza Abbas, Iqra Tariq, Fareeha Waseem

Business Review

Purpose: Accessing different sources of finance becomes difficult when companies fail to take action towards environmental protection. Motivated by the theoretical propositions of stakeholder theory, this research investigates the impact of green innovation (GI) and corporate environmental performance (CEP) on financing constraints (FC) in the context of the most polluting industries of an emerging economy.

Methodology: The sample is based on 33 companies from the cement, chemical and fertilizer sectors of Pakistan for the period of 2017 to 2020. For data analysis, random effects and VCE Robust regressions models have been employed to explore the link between GI, CEP and …