Business Commons^™

Editor’S Forward, Carol Jessup

The North American Accounting Studies

No abstract provided.

Village Fund Accountability And Gendering In Masculine Hegemonic Institution: A Study During Covid-19, Desti Fitriani, Elvia R. Shauki, Siti Czafrani Pratiwi

ASEAN Journal of Community Engagement

The study is aimed to evaluate accountability and gender roles in enhancing the accountability of village fund and other government-related assistance during COVID-19 pandemic. This study employed an integrated framework of accountability, gender socialization theory and gender subtext theory. This study applies a case study with 2 (two) types of instruments, i.e., observations and semi-structured interviews. The villages observed have provided limited information regarding the BLT DD assistance and other COVID-19 related assistance. Consequently, the villagers did not have sufficient information to participate in the village decision-making process and to criticize BLT DD assistance and other COVID-19 related assistance distribution …

Evaluasi Pelayanan Posbindu Penyakit Tidak Menular Di Wilayah Kerja Puskesmas Jagasatru Kota Cirebon Pada Era Pandemi Covid-19, Ari Nurfikri, Supriadi Supriadi, Badra Al Aufa

Jurnal Administrasi Bisnis Terapan (JABT)

This study evaluates the Non-Communicable Disease Posbindu services in the Jagasatru Public Health Center in Cirebon City during the Covid-19 pandemic era seen from the aspects of communication, resources, disposition, and bureaucratic structure. The method used is a qualitative analysis method, with a case study design. The research subjects were eight cadres of Posbindu Non-Communicable Diseases using random sampling technique; data collection was done by in-depth interview technique. This study's results indicate that the evaluation of services from the aspect of communication to the target of the analysis is correct, but has not yet reached the mark of productive age. …

Manajemen Risiko: Tinjauan Regulasi Kearsipan, Ratih Surtikanti

Jurnal Administrasi Bisnis Terapan (JABT)

This study aims to examine the application of risk management in the archive sector. This article provides an overview of the application of risk management listed in the four regulations governing archives management, especially those issued by the National Archives of the Republic of Indonesia. Based on the results of the analysis of the four regulations, the following results were obtained as follows: Regulation of the head of the National Archives of the Republic of Indonesia number 31 of 2015 concerning the establishment of an archive depot, Regulation of the Head of the National Archives of the Republic of Indonesia …

Feedback’S Effect On Budgetary Slack And Self-Efficacy As Moderation Variable, Aryani Intan Endah Rahmawati, Supriyadi ,

Jurnal Akuntansi dan Keuangan Indonesia

This study aimed to examine the effect of positive and negative feedback on budgetary slack and the interaction between feedback and self-efficacy on budgetary slack under a condition of information asymmetry. Preliminary researches have tested various ways of mitigating budgetary slack practices, which did not separate the effects of positive and negative feedback. This study hypothesized that positive feedback minimizes the potential for budgetary slack under conditions of information asymmetry—and vice versa. Additionally, high self-efficacy reinforces positive feedback in reducing budgetary slack under conditions of information asymmetry—and vice versa. By employing experimental data, this study documented the results that positive …

Foreign Institutional Shareholders And Corporate Payout Policy, Rahmat Setiawan, Nova Christiana, Sanju Kumar Singh

Jurnal Akuntansi dan Keuangan Indonesia

This study examines the effect of foreign institutional shareholders (FIS) on corporate payout policy. The study employs 97 Indonesian manufacturing firms listed on the Indonesia Stock Exchange period 2011-2015. Multivariate Tobit and Logit are employed to estimate the model. The result confirms the bird in the hand theory that FISs need assurance of their investments in the emerging market. FIS has a monitoring role over the firms since they have the ability to detect the firm’s quality and the agency problem within. The result confirms that the presence of the FIS in the firm has a positive and significant effect …

Relationship Between Foreign Direct Investment And Stock Market Development In A Small Southern Africa Economy, Duduzile Ngobe, Kalu O. Emenike

Jurnal Akuntansi dan Keuangan Indonesia

This paper investigates the relationship between foreign direct investment and stock market development in a small southern African economy. Specifically, the paper analyses long-run, short-run and causal relationships between foreign direct investment and stock market development in Eswatini for the 1990 to 2018 periods. Results of preliminary analyses of the variable show existence of positive skewness, fat-tailed, non-normal distribution, and I(1) order of integration for the foreign direct investment and stock market return series. Estimates from the ARDL model indicate evidence of a positive and statistically insignificant long-run relationship between foreign direct investment and stock market development in the kingdom …

Accounting Information In The Fama And French Three-Factors Model, Rianty Nikita Lotazia Pondaag, Erni Ekawati

Jurnal Akuntansi dan Keuangan Indonesia

The purpose of this study is to reexamine the ability of the Fama-French Three Risk Factor Model to explain stock portfolio returns in countries with different economic levels, as well as examine the effect of accounting information derived from book-to-market on stock portfolio returns. The sample used was a manufacturing company on the Indonesia Stock Exchange and the Tokyo Stock Exchange from 2013-2018. The results show that the three risk factors of the Fama-French model apply consistently to explain the variation in stock portfolio returns in developed markets. For the portfolio of shares in the emerging market, model Fama-French does …

Modal Kerja Dan Profitabilitas Perusahaan Kelapa Sawit Di Indonesia: Studi Kasus Pt Sinar Mas Agro Resources And Technology Tbk, Risca Fleureta Hudiyono, Naomi Florensia Sinaga

Jurnal Administrasi Bisnis Terapan (JABT)

As one of the leading industries in the Indonesian economy and having differenct characteristics from other industries, palm oil industry is interesting to study, especially in terms of working capital management. This study aims to analyze working capital performance of PT Sinar Mas Agro Resources and Technology Tbk. (PT SMART Tbk.) which has the highest revenue among other palm oil companies. This analysis is then related to the profitability level obtained. Using data from company annual reports, we find that PT SMART Tbk. always maintain positive working capital level during 2015-2019 and able to generate high revenue. However, this company …

Tantangan Penerapan Rekod Dan Arsip Elektronik Bagi Organisasi, Dyah Safitri

Jurnal Administrasi Bisnis Terapan (JABT)

The purpose of this article is to find out how the challenges of applying electronic records and archives are in accordance with existing rules and requirements. Using a qualitative model with literature studies about the applications and challenges for an organization in managing electronic records and records in other countries. In the Indonesian context, the application of electronic records and archives, especially in the archive creation stage, is highly dependent on the readiness of the organization itself, both in policies, budgets, and the readiness of human resources. The practical objective of this article is to provide a comprehensive understanding of …

Women Tax Care: Kebijakan, Penerapan, Potensi, Dan Hambatan, Arie Widodo, Dimas Nur Agni Priadana, Prima Sari Ardana, Andi Dhiya Narda Fabillah

Jurnal Administrasi Bisnis Terapan (JABT)

Women are the major factor of a country's economic growth in the fight against the COVID-19 crisis. Despite concern about the spread of the virus, not a few women with a different status (single/married/single parent) become career women while performing most of the role of parenting during the pandemic. Tax policy plays an important role in supporting individuals and businesses when we navigate this crisis. The impact of gender in taxation has not been the primary focus of the government at this moment and it has become a serious problem for gender equality in Indonesia. The purpose of the study …

The Obstacle Factors Of Musharakah And Mudharabah Application In Pakistan, Muhammad Arsalan Khan, Dodik Siswantoro, Abid Ur Rahman

Jurnal Akuntansi dan Keuangan Indonesia

Islamic Banking is based on the Islamic financial system. It is a banking system whose fundamental rules and regulations are established on Shariah laws i.e., Islamic jurisprudence originated from the Quran and Sunnah of the Prophet Muhammad peace be upon him. Its functions must comply with Shariah rules and must not violate any Shariah principle. The Islamic finance system is based on Profit-loss sharing financing namely, Musharakah and Mudharabah but there are numerous issues and challenges faced by Islamic bank during the implementation of Musharakah and Mudharabah financing contracts. The various paper has been revealed some of the internal and …

Audits For The Minimization Of Eco-Anxiety In The World Economy, Karina Nazarova, Volodymyr Hordopolov, Mariia Nezhyva, Viktoriia Mysiuk, Tetiana Kopotiienko

Journal of Environmental Science and Sustainable Development

The global pandemic of 2019–2020 is changing not only the lives of citizens, but also approaches to business management. The activities of audit companies have not escaped. Problematic and debatable issues need to be addressed to formulate a comprehensive approach to audits in a transformative economic environment and minimize the global economy's eco-anxiety. The purpose of the article is to determine the role of the audit in minimizing the eco-anxiety of the world economy. The study's materials were indicators of the spread of the COVID-19 pandemic in the world, public writings of scientists, official reports of international organizations, regulations, and …

Tingkat Penerimaan Pengguna Dengan Model Utaut : Studi Kasus Emas.Ui.Ac.Id Program Pendidikan Vokasi Universitas Indonesia Wahyu Nofiantoro1 Nisa Ismundari Wildan, Wahyu Nofiantoro, Nisa Ismundari Wildan

Jurnal Administrasi Bisnis Terapan (JABT)

Emas.ui.ac.id is an Open Source-based Distance Learning (PJJ) platform using a Content Management System - Moodle which is implemented in the University of Indonesia environment. The Vocational Education Program as part of UI implements this application for teaching and learning activities, especially during a pandemic. This study aims to analyze the factors that influence the acceptance of the use of e-learning by UI Vocational Education students using the UTAUT (Unified Theory of Acceptance and Use of Technology) model. This research was conducted using a questionnaire distributed to 243 active student respondents of Vocational Education from all Study Programs. To test …

Upaya Kebijakan Dan Strategi Penyelenggaraan Kearsipan Mahkamah Konstitusi Dalam Rangka Meningkatkan Hasil Pengawasan Kearsipan, Prihatni Wuryatmini

Jurnal Administrasi Bisnis Terapan (JABT)

This research describes the policy and strategy efforts of the Constitutional Court of the Republic of Indonesia (MKRI) to improve the quality of archival administration based on the results of archival supervision, because in 2019 it received a score of 89.34% which was categorized as Good. This study uses a qualitative method because it is able to examine more deeply the subject matter and related information. The data sources used are primary data and secondary data. Primary data obtained based on in-depth interviews and direct observations in the field. Secondary data is obtained through reference journals, books and regulations. The …

Ethical Judgment And Decision-Making Among Tax Volunteers: A Case Study Of The University Indonesia Tax Administration’S Vocational Education Program, Elsie Sylviana Kasim, Yulial Hikmah

Jurnal Administrasi Bisnis Terapan (JABT)

No abstract provided.

Predictive Value Of Other Comprehensive Income: Evidence From Asean, Puji Rahayu, Indra Wijaya Kusuma

Jurnal Akuntansi dan Keuangan Indonesia

This paper examines the predictive value of other comprehensive income and its disclosure in ASEAN. Unlike value relevance, the predictive value of other comprehensive income has not been extensively addressed in the literature. We conduct the first study examining the predictive value of other comprehensive income and its disclosure to prove that not only fair value as relevant information, but also other comprehensive income reflecting the changes of fair value. We use hand-collected data taken from the financial reports. This study employs a panel regression model to test the ability of other comprehensive income and its disclosure to predict firms’ …

Competency-Based Education In Business And Accounting, Jill Halverson

The North American Accounting Studies

Competency-based education programs in the United States have grown over the past decade in response to the need to address adult learners who have earned some college credits but have not earned a degree. Hundreds of colleges have either developed or are developing competency-based education (CBE) programs, which separate learning from credit hours. Students complete assignments and/or projects to achieve mastery of competencies. This paper describes the state of CBE programs, focusing on business programs, which represent about one third of programs reported through a national survey. Discussion of University of Wisconsin System’s programs follows, including a specific business program …

Auditing Accounts Receivable And Allowance For Doubtful Accounts At Cardinal Corporation, Sarah S. Lureau

The North American Accounting Studies

The audit of accounts receivable can be complex with numerous issues for an audit engagement team. In this simulation/case, students are exposed to various issues as they audit Cardinal Corporation. Students assume the role of an experienced associate auditor heading into her second busy season as she leads the fieldwork for accounts receivable and allowance for doubtful accounts. The case provides the accounts receivable audit program; students complete each step and select samples with a focus around the aging of accounts receivable analysis test for allowance for doubtful accounts. Work papers such as confirmations, invoices and bills of lading have …

Cpa Exam: Correlative Study Of Preparation Activities And Exam Results, Nancy L. Johnson

The North American Accounting Studies

CPA exam candidate pass rates remain at 50-60% (AICPA 2019b). The purpose of this study was to determine whether there was an association between candidate preparation and exam results. This study investigated inspiration for becoming a CPA, work experience, education, study preparation and earning 150 credit-hours in relation to exam results. The scope was the State of Minnesota. The findings validated the flexibility in work experience and educational requirement guidelines from the AICPA and the State of Minnesota (AICPA 2020; MNBOA 2020). The findings showed 57% indicated CPA inspiration occurred during undergraduate studies while only 20.7% attributed it to faculty. …

Analisis Sengketa Koreksi Fiskal Pada Biayaresearch And Development (Studi Kasuspemeriksaan Pajak Pt.X Tahun 2014), Hadining Kusumastuti, Ari Warli Ruchiyat

Jurnal Vokasi Indonesia

This paper discusses the Fiscal Correction Dispute Analysis on Research & Development Costs at the 2014 Tax Audit Year PT. X. In this case study discusses the different interpretations between taxpayers and Fiscus on the provisions governing the costs that can be charged to companies, causing tax disputes. The purpose of writing is to determine the background of the recognition of research and development costs at PT X. and its compliance with the provisions of tax regulations. The research method used is descriptive qualitative. The result of this case study is the assumption from the Fiscus regarding the recognition of …

Cpa Vision: 2011 And Beyond,; Focus On The Horizon [Brochure], American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

A Bibliometric Analysis Of Islamic Accounting Research Indexed By Dimensions.Ai, Aam Rusydiana, Muhamad Taqi, Irman Firmansyah, Aisyah Assalafiyah, Nanik Kustiningsih

Library Philosophy and Practice (e-journal)

This bibliometric study investigated the current state of documents on Islamic accounting published by digital object identifier equipped journals from 1990 to 2020 listed in Dimension. The analysis focused on the trends of the keywords, authors and journals. The data analyzed were 556 publications of research publications in Dimension (https://dimension.ai). Search terms were 'Islamic accounting'. The searches used to establish the study dataset were last updated on November 13, 2020. Descriptive statistical methods were used, and a bibliometric analysis was conducted using the R Biblioshiny to find out the bibliometric map. The number of articles discussing the theme of Islamic …

Accounting Resource Center Manual, American Institute Of Certified Public Accountants.Small Business Development Committee

Guides, Handbooks and Manuals

No abstract provided.

The Effect Of Board Links, Audit Partner Tenure, And Related Party Transactions On Misstatements: Evidence From Chile, Sakthi Mahenthiran, Berta Silva Palavecinos, Hanns De La Fuente-Mella

Scholarship and Professional Work - Business

Companies restate when material misstatements are identified in previously issued financial statements. Misstatement research in Latin America is sparse, even though they are an important context to study this phenomenon. Chile’s corporate governance regulations are considered exemplars for Latin American countries but its auditing profession is not well developed. Thus, Chile provides an interesting context to study the complementary roles of audit and board governance affecting misstatements. Using a sample of 104 Chilean listed firms over seven years, our study finds that the board links and audit partner tenure negatively affect misstatements. Specifically, given the prevalence of related party transactions …

Otter Tail Corporation, Heather Strese

Dissertations, Theses, and Projects

In my valuation model I gathered Otter Tail Corporation’s financial statements, historical and industry data, public information and ratio analysis from Mergent Online, Yahoo Finance and Otter Tail Corporation’s 2018 annual report. I discount the expected free cash flows at the WACC and estimate that Otter Tail Corporation’s stock is price is at USD 56.36 per share as of November 1^st, 2019, given the small difference between my estimated price per share and the current price per share in the market, and consistent with the EV/EBITDA multiple, I recommend a HOLD on the stock of the company.

Trader Joe’S: A Case Analysis Of Trader Joe's Competitive Strategy, Holden G. Adams

Honors Theses

Trader Joe’s has been wildly successful since the store was first founded largely due to their ability to distinguish themselves from their competitors. Found across the United States, Trader Joe’s offers its consumers a unique range of private-label products to their target audience. This case analysis delves into Trader Joe’s competitive strategy and how they plan to sustain their competitive edge in the years to come.

Many factors play a role in the success of Trader Joe’s over the past years. Internally, they carry highly sought after products and have a loyal consumer base. They have found a foothold in …

Auditing Standards Board (Asb), December 2, 2020, Meeting Agenda Teleconference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb) Meeting Highlights December 2, 2020 Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Institutional Factors Affecting Candidate Performance On The Cpa Exam, Jovondra A. Coffey

Honors College Theses

This study examines whether the existence and type of an academic institution’s accreditation and Beta Alpha Psi honor society chapter affect the performance of candidates from those institutions on the Uniform CPA exam. There are three accreditations this study will examine: Association to Advance Collegiate Schools of Business (AACSB), Accreditation Council for Business Schools and Programs (ACBSP), and International Assembly for Collegiate Business Education (IACBE). This paper reviews the processes to obtain these accreditations and whether certain accreditations are associated with candidate success on the CPA exam. It also studies whether Beta Alpha Psi chapters have had an impact on …