Business Commons^™

Efektivitas Implementasi Restrukturisasi Pembiayaan Akibatpandemi Covid-19 Terhadap Penurunan Npf Pada Pt Bank Dki Unitusaha Syariah, Wahyu Nofiantoro, Nabiila Washfaa Alfathiin Purnawan Putri

Jurnal Administrasi Bisnis Terapan

The COVID-19 pandemic has had an impact on almost all fields in the world, one of the sectors that has a significant impact is the economic sector. The COVID-19 pandemic has caused the number of people's income to decrease. The government, especially the Financial Services Authority, enforces regulations that have been issued in accordance with POJK Number 11/POJK.03/2020 concerning National Economic Stimulus as a Countercyclical Policy for the Impact of the Spread of the 2019 Coronavirus Disease, which is updated through POJK Number 48/POJK.03/2020. The implementation of the POJK is due to avoid the problem of losses that are much …

Klaim Dispute Berkas Pasien Rawat Inap Covid-19 Dirumah Sakit Hermina Depok, Nur Fadilah Dewi, Ayu Puspita Nurdaliani

Jurnal Administrasi Bisnis Terapan

The process of submitting a claim for a COVID-19 patient file that has been sent is verified by BPJS Kesehatan to ensure the suitability of the diagnosis and procedure on the bill with the ICD-10 and ICD-9 CM codes. Lack of files or data on claim submissions found after the verification process may occur. This is due to differences in diagnosis or dispute. This study aims to determine the proportion of suitability of COVID-19 inpatient claim files. The quantitative descriptive research methodology uses secondary data from reports on the results of the verification of claim files for COVID-19 inpatients for …

The Impact Of Key Audit Matters Disclosure On Communicative Value Of The Auditor’S Report: A Systematic Literature Review, Budhi Setiya Yoga, Agung Dinarjito

Jurnal Akuntansi dan Keuangan Indonesia

This research aims to discuss whether the disclosure of key audit matters (KAM) increases the communicative value of the auditor’s report. It also examines factors that need to be considered related to KAM disclosure. It is carried out in connection with the issuance of the Exposure Draft of Indonesia Audit Standard (AS) 701 on ”Pengomunikasian Hal Audit Utama dalam Laporan Auditor Independen” which was adopted from the International Standard on Auditing 701. In Indonesia, no research was found yet related to this topic. By conducting a systematic literature review of the latest articles from 2012 to 2021, this study found …

The Influence Of The Ceo Popularity On Performance Of Banking Companies At The Earlier Stages Of Covid-19, Dian Kusuma Wardhani, Wiwik Supratiwi

Jurnal Akuntansi dan Keuangan Indonesia

This study aims to obtain empirical evidence about the influence of CEO popularity on banking performance at the earlier stages of the COVID-19 pandemic in Indonesia. The CEO popularity significantly improve based on their achievements in the public mass media. The study sample consisted of 108 banking companies listed on the Indonesia Stock Exchange in Q1 - Q3 2020. Panel data regression with a common influence model approach was used for analysis, while the company performance was measured using Tobin's Q. The result showed that CEO popularity in the banking sector positively affects company performance. Therefore, hiring popular CEO helps …

The Impact Of Land Capital As A Source In Achieving Competitive Advantage: A Case Study On Small And Medium Business Organizations In Jordan, Mohammed Al-Zoubi

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The primary aim of this study is to explore the impact of human capital variables

(knowledge, efficiency, skills, experience) as a source in achieving competitive advantage

in small and medium Jordanian organizations.

Population of (74) small and medium Jordanian organizations register in Amman

Financial Market, from which a sample of (38) respondent drawn randomly to represented

managers working at these organizations. A questionnaire developed by

the researcher was administrated to subject (n=76) returned usable versions were

(51) with return percentage (75 %).

The most salient findings of the study are:

1. Human capital as a source in achieving competitive advantage …

Determinants Of The Size Of Financing In Islamic Banks Operating In Jordan, Nadia Youssef, Emad Barakat

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The study aims to test the main determinants of the size of Islamic banking finance in Jordan and its impact on it using data from a sample of Islamic banks operating in Jordan for the period from 2006 to 2015. The relationship between the size of Islamic banking finance and some main determinants such as (pricing of finance, size of deposits, bank size, liquidity, cash required reserve, economic growth rate, financing risks) has been tested. The results of the study indicate that there is a statistically significant effect for each of the deposits size, economic growth and required reserve, while …

The Determinants Of The Private Saving In The Islamic Economy: A Comparative Study, Abdullah Al Badaren

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

This study aimed to determine the factors affecting the private saving in the Islamic

economy, compared with the traditional economy, in order to investigate the

differences between the two systems in terms of boosters savings, the study found

that the saving in the Islamic economy is affected by a lot of determinants affecting

the savings in the traditional economy; such as income, wealth, consumption,

prices, and income distribution, etc., but it differs in terms of the exclusion of the

interest rate, adjust the structure of the market, the nature of consumption, and the

presence of the provisions of the many …

Effect Of Investment Deposits On The Efficiency Of Jordanian Islamic Banks (2010-2015), Nabela Abdoo, Amer Al Otom

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The study aimed at showing the effect of investment deposits on the efficiency

of Jordanian Islamic banks for the period (2010-2015), such that the efficiency in

Islamic banks was measured by the rate of investment banking and credit facilities.

In order to achieve this goal, the unrestricted investment accounts and restricted

investment accounts were selected as an independent variable and testing their

effect on the dependent variable (the efficiency of Islamic banks), taking into consideration

bank size as control variable measured by total assets, the researchers

achieved simple and multiple regression analysis to test the hypothesis of the study,

the …

Malaysian Smes Experience Toward Effective Corporate Governance Adaptability And Challenges, Lahcenc Makgloufi, Bader Al-Qaied

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

Currently, SMEs are recognized as a crucial impact on economic growth in both developed and the developing economies. SMEs are the backbone contributor to the GDP and employment in everywhere the world. Today, the corporate governance practices it is critical for the company and it is essential to be implemented in order to monitor and control firms. The ownership focusing in Malaysian SMEs has resulted in less protection of the minority shareholders. This is because; most of the companies are family based, where the family members hold the top management positions. Thus, the majority shareholders are involved in the act …

The Impact Of The Board Characteristics As One Of The Corporate Governance Attributes On Dividends Policy: Evidence From Jordanian Commercial Banks, Amneh Alkurdi

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

Using a Jordanian Commercial Banks for the period of 2007-2013, the current paper examines the impact of board characteristics, including the (Board size, independency, separation and managerial ownership) on banks' dividends policy; an OLS regression analysis is used to analyze this relationship. Two major finding have emerged from the current investigation. First, the board size and separation have a statistically significant impact on banks dividends policy. Second, managerial ownership and the independency of the board had no significant impact on dividends policy. The current paper provides some insights for the extant literature in this field and conveys some policy implication …

The Impact Of Foreign Ownership In Jordanian Companies On Performance: An Empirical Study, Years 2011-2014, Ata Taani

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

Foreign investment is very important for all nations, an urgent requirement for the rich and poor countries, but that the need for this funding in poor countries more urgent Because it has a big gap in the financing requirements of the development processes, and that the severe shortage of domestic savings and its inability to meet the requirements of development, because most studies have focused on the study of the impact of foreign investment on the overall local economy (macroeconomic level), due to the lack of studies that focused on the microeconomic level this study focused on the effect of …

Directing Business Organizations Towards Social Responsibility Practices Towards Human Resources (An Applied Study On Algerian Business Organizations), Nawal Dyafi

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

In the era of modernization most business organizations started to look for new and affective policies, especially the influence of the economic development on the social status. Organizations are working almost the whole day to realize a mass-production with the life style and work style within the company. The main principle or the doctrine witch structures and realizes the computability between the economic thought and the ethics for the gain of a high social responsibility level still ignored and marinated by decision makers within a variant world developed techniques. The current challenges pushed many organizations to proofread its policy and …

Containment Strategies For Parallel Economy: Algeria As A Case Study, Wolhi Boualem

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The parallel economy of is the most serious obstacles that still hinder the positive impact of the policies of the developmental state this what distinguishes the developing countries from the developed countries in particular, including those that rely on the export of hydrocarbons similar to Algeria and other Arab countries. That the parallel economy in them which accounts for nearly 40% of the volume of productive activities tax making it outside the scope of the actual acquisition of its revenues except. that in the aftermath of the current crisis of low petroleum revenue collection public authorities in Algeria rushed to …

The Extent To Which Yarmouk University Students Are Aware Of The Concept Of Knowledge Economy And The Challenges And Difficulties Of Obtaining Knowledge For Them, Maryam Abdel Aal

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The level of awareness of Yarmouk University students to the concept of the knowledge economy, and the challenges and difficulties in obtaining the knowledge they have. This study aimed to know the extent of awareness of Yarmouk University students to the concept of knowledge-based economy, and the challenges and difficulties they face to get the knowledge they have, this study will try to answer the following questions: The first question: What is the extent of awareness of Yarmouk University students to the concept of knowledge-based economy? And the second question: In your opinion what are the difficulties and challenges faced …

The Role Of Corporate Social Responsibility As A Tool To Activate Sustainable Development In The Kurdistan Region - Iraq - A Field Study On The Housing Company For Investment And Real Estate Development, Vian Suleiman, Musallam Hassan

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The study aims to identify the role of social responsibility on the activation of the application of sustainable development in the company of housing investment and real estate development in Iraqi Kurdistan region Erbil city. To achieve the aim of this study was a questionnaire has been designed to collecting data. A questionnaire includes (24) items, (13) items to the social dimension and (11) items to the economic dimension. (50) Questionnaire distributed form a sample in the staff’s company of housing (40) questionnaire returned that represented (86%). A number of hypotheses placed as there is statistically significant relationship between social …

Information Search In Times Of Market Uncertainty: An Examination Of Aggregate And Disaggregate Uncertainty, Marshall A. Geiger, Rajib Hasan, Abdullah Kumas, Joyce Van Der Van Der Laan Smith

Accounting Faculty Publications

Purpose – This study explores the association between individual investor information demand and two measures of market uncertainty – aggregate market uncertainty and disaggregate industry-specific market uncertainty. It extends the literature by being the first to empirically examine investor information demand and disaggregate market uncertainty.

Design/methodology/approach – This paper constructs a measure of information search by using the Google Search Volume Index and computes measures of aggregate and disaggregate market uncertainty using institutional investors’ trading data from Ancerno Ltd. The relation between market uncertainty, as measured by trading disagreements among institutional investors, and information search is analyzed using an OLS …

The Effect Of Audit Quality On Reducing Earnings Management Practices: An Applied Study To Palestinian Banks - Public Shareholding, Dr. Majdi Wael Alkababji

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

This study aimed to investigate the existence of the earnings management practices of the public shareholding Palestinian banks listed in Palestine Exchange (PEX), and tests the impact of auditing quality factors represented by the audit fees, audit size (Big 4), size of bank and leverage ratio of bank on reducing the earnings management practices. To achieve the objectives of the study, the researcher used Modified Jones Model, which focuses on measuring the total accruals of the measurement of earnings management practices. The sample of the study consisted of the six public shareholding banks in Palestine during 2014-2016.The results of the …

Impact Of Financial Distress, Firm Size, Fixed Asset Intensity, And Inventory Intensity On Tax Aggressiveness, Amalia Ahdiyah, Dedik Nur Triyanto

Journal of Accounting Auditing and Business

This study analyses the impact of financial distress, firm size, fixed asset intensity, and inventory intensity on tax aggressiveness in consumer products companies listed in the Indonesia Stock Exchange (IDX) from 2015-2019. The total population of listed consumer products companies was forty-one. The technique of sampling used is purposive sampling. In total, twenty-seven companies were obtained with 135 data set for five years. This study used quantitative methods, and the data analysis technique in this study was panel data regression analysis. This study indicates that financial distress, firm size, fixed asset intensity, and inventory intensity simultaneously affect tax aggressiveness. Meanwhile, …

Opening Accounting: A Manifesto, Chandana Alawattage, Diane-Laure Arjalies, Mereana Barrett, Julie Bernard, Silvia Pereira De Castro Casa Nova, Charles H. Cho, Christine Cooper, Mercy Denedo, Caecilia Drujon D’Astros, Russell Evans, Amanze Ejiogu, Lex Frieden, Alessandro Ghio, Nicholas Mcguigan, Yi Luo, Erica Pimentel, Lisa Powell, Paula Andrea Navarro Pérez, Paolo Quattrone, Andrea M. Romi, Stewart Smyth, Joanne Sopt, Matthew Sorola

Business Publications

Because accounting needs serious #change (it must go way beyond the narrow focus on capital markets but also let go of 'old school' traditions and gatekeeping, and embrace progressive mindsets)... watch and read our #Manifesto to #Open #Accounting below. #Decolonize #IndigenousPerspectives #Africa #LatinAmerica #Asia #DefenseIndustry #Feminism #Queering #Disability #Labour #PrefigurativePoliics #Engagement #Impact #EarlyCareerResearcher #PhDStudent #Journey #MakeChange Many thanks to all contributors listed here: www.openaccountingmanifesto.com

The Impact Of Tax Incentives On Foreign Direct Investment: The Case Of Tax Holiday And Corporate Income Tax Rates In Indonesia, Muhammad Ikhsan Bella, Ivan Yudianto

Journal of Accounting Auditing and Business

This study aims to analyse the impact of tax incentives, namely tax holidays and corporate income tax rates, on Foreign Direct Investment (FDI) in Indonesia from 1981 to 2020. The sampling technique used in this study was purposive sampling so that 40 samples were obtained from 1981 until 2020 of each variable, namely FDI inflows as the dependent variable, tax holiday and corporate income tax rates as independent variables, and gross domestic product growth, inflation, and trade openness as control variables. Analysis of the data used in this study is the method of multiple regression analysis. This study consisted of …

Language In Economics And Accounting Research: The Role Of Linguistic History, Giorgio Gotti, Seán G. Roberts, Marco Fasan, Cole B. J. Robertson

School of Accountancy Faculty Publications

This paper investigates whether a consideration of linguistic history is important when studying the relationship between economic and linguistic behaviors. Several recent economic studies have suggested that differences between languages can affect the way people think and behave (linguistic relativity or Sapir–Whorf hypothesis). For example, the way a language obliges one to talk about the future might influence intertemporal decisions, such as a company’s earnings management. However, languages have historical relations that lead to shared features—they do not constitute independent observations. This can inflate correlations between variables if not dealt with appropriately (Galton’s problem). We discuss this problem …

Regulations For The Circulating Library, American Institute Of Certified Public Accountants. Library

Guides, Handbooks and Manuals

No abstract provided.

Auditing Standards Board (Asb), Meeting Agenda, July 20-22, 2021 Videoconference (Zoom) (Times Are Est), American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb), Meeting Highlights July 20-22, 2021 Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Analysis Of Factors Affecting Employee Engagement In Manufacturing Companies In Batam, Muhammad Donal Mon, Robin Robin, Ferdinand Nainggolan, Nova Sinambela

Journal of Accounting Auditing and Business

This study aims to determine whether the variables of distributive justice, transformational leadership, training & development, and perceived organisational support affect employee engagement. This research was conducted using a survey method by distributing questionnaires to 500 respondents. The distribution of the questionnaires was carried out in two ways, namely, online via WhatsApp and manually, namely by visiting respondents. The sample of this research is employees who work in manufacturing companies in several industrial areas in Batam city. The industrial areas in question are the Batamindo industrial area, the Executive Batam Center industrial area, the Taiwan Kabil industrial area, and the …

Optimization Of Management Of Bumdes: The Case In East Java Province, Muhammad Ridwan Basalamah, M. Cholid Mawardi

Journal of Accounting Auditing and Business

This study aimed to describe the use of village assets in increasing the village's original income through BUMDes in  Ketapanrame Village, Trawas District, Mojokerto Regency, East Java Province. This research type is qualitative research using a three-stage approach, namely the first stage with a community-based research approach. Second Stage In-depth Interview. The third stage of the Focus Group Discussion approach. The study results indicate that the management of  Village-Owned Enterprises located in Ketapanrame Village, Mojokerto Regency, East Java Province, follows existing village regulations starting from the underlying legal basis, the articles of association and bylaws compiled, as well as the …

Ceo Power And R&D Investment, Christine Naaman, Li Sun

Faculty & Staff Research and Creative Activity

Purpose

This study aims to examine whether and how the power of a chief executive officer (CEO) relates to firm-level research and development (R&D) investment.

Design/methodology/approach

The authors use clustered standard errors ordinary least squares regression using a large sample of US firms from 1994 to 2017.

Findings

The authors find a significant negative relation between CEO power and R&D investment, suggesting that firms with more powerful CEOs are less likely to invest in R&D activities. Besides, the study finds that this significant negative relation is largely driven by firms with weaker corporate governance.

Originality/value

This study contributes to the …

Budget Gaming: Politics, Ethics, And Compensation, Gretchen Decker

Dissertations

Practitioners are frustrated with the budgeting process, frequently complaining that budgets cause undesirable and political behaviors in the organization (Jensen, 2001). One of the most frequent problems is budget gaming, which critics consider non-value added and frustrating. In a 2010 survey, over 95% of respondents acknowledged that budget gaming exists at least “occasionally” (Libby & Lindsay, 2010). Previous studies indicate budget gaming is frustrating, prevalent, and wasteful (Hansen et al., 2003; Libby & Lindsay, 2007; Neely et al., 2003).

I conducted an experiment to investigate organizational influences (organizational politics, compensation condition, ethics attestation) and their impact on budget gaming. The …

Slack Resources And Corporate Social Responsibility Link: Evidence From Manufacturing Firms In Nigeria, Nnachi Egwu Onuoha, Nelson N. Nkwor

Journal of Accounting Auditing and Business

Extant empirical literature indicates little or no study on the extent of corporate social responsibility (CSR), using evidence from Nigerian context, and mixed study findings regarding slack resources and CSR relationship. Accordingly, this paper explores the extent of CSR activities by manufacturing firms in Nigeria and the effects of absorbed and unabsorbed slack resources on CSR. Using data set collected through content analysis of the 2017 and 2018 annual reports of 12 manufacturing firms in Nigeria and analyzing same by conducting one sample Wilcoxon signed rank test and regression analysis, we find that whereas the extent of CSR activities by …

The Impact Of Electronic Control On The Level Of Employees Performance In Jordanian Government Financing Institutions, Yaser Adwan, أحمد السرحان

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The study aimed at identifying the impact of electronic control on the level of employees’ performance in Jordanian government financing institutions. the researchers surveyed all 7 government financing institutions. A questionnaire which includes (34) paragraphs to collect data was desgined the sample consisted of 113 employees. Analysis of the effect of control dimensions (Inputs, operations, employee’s behavior) on employees’ performance were analyzed using the statistical package of social sciences (SPSS).

The study found astatistically significant effect .05 of all electronic control dimensions were found which leads to improving performance of employees in government financing institutions. There is asigificant impact.05 of …