Business Commons^™

Menulis Untuk Publikasi: “Punya Ide, Tapi Sulit Menuliskannya”, Wahyu Kartika Wienanda, Yohana Ika Harnita Sari, Triana April Liani, Azalea Puteri Utami

Jurnal Vokasi Indonesia

Writing for publication is the scholars’ needs. Unfortunately, the number of student publications, especially in the Applied English Study Program, Sekolah Vokasi UGM, has not shown a good trend. Thus, the study program provides a subject namely Academic Writing to help the students practice and improve their research writing skills. However, specifically-tailored course materials for the subject have not been provided. This study aims to find out the students’ needs for writing a research publication. Interviews to 20 students of Transfer Program in Applied English and 3 journal reviewers were conducted. The interview results were then analyzed based on parts …

Pemanfaatan Strategi Omnichannel Marketing Di Perguruan Tinggi, Peny Meliaty Hutabarat, Melisa Bunga Altamira, Erni Adelina

Jurnal Vokasi Indonesia

Technological developments encourage changes in consumer behavior, including corporate interactions. This also affects many educational institutions, especially in higher education levels. The use of multiple channels has been increasing, and it is quite a complex challenge for higher education to provide seamless and optimal journey experiences as needed by their audiences. These developments in technology and consumer behavior drive all higher education institutions to increase their competitive advantages. The omnichannel strategy is an effective way for them to increase the competitive advantage and to reach prospective students through various platforms, with specific and personified messages. In its application, omnichannel marketing …

Efektivitas Active Cycle Of Breathing Technique (Acbt)Terhadap Peningkatan Kapasitas Fungsional Pada Pasien Bronkiektasis Post Tuberkulosis Paru, Aditya Denny Pratama

Jurnal Vokasi Indonesia

Bronchiectasis is a chronic disorder characterized by irreversible bronchial dilatation accompanied by an inflammatory process in the walls of the bronchi and the surrounding lung parenchyma. Bronchiectasis can be caused by infection with the bacterium Mycobacterium Tuberculosis which is the bacteria that causes pulmonary tuberculosis (pulmonary TB). The main characteristic of bronchiectasis is the accumulation of mucus, chronic bacterial infections, and persistent bronchial inflammation. The purpose of this case study was to determine the effectiveness of the Active Cycle Of Breathing Technique (ACBT) on increasing functional capacity in bronchiectasis patients with pulmonary tuberculosis. The research method used is in the …

Faktor Informasi Online Dalam Pengambilankeputusan Investor Pada Platform Crowdfunding Berbasis Donasi, Rendy Adhi Pratama, Liyu Adhi Kasari Sulung, Sri Rahayu

Jurnal Vokasi Indonesia

This study aims to analyze the role of online information in the decision-making process of investors in the form of donation-based crowdfunding. We use Kitabisa.com as a donation-based crowdfunding platform and collect 74 data on donation projects. This study uses the combination of a regression model with cross section data and an Elaboration likelihood model. The results of this study found that several very important online information variables, such as updates and shares on Facebook, proved significant to influence investors' decisions on crowdfunding platforms in Indonesia. The results of this study prove that the central routes obtained from project updates …

Do Sharia And Non-Sharia Listing Securities Investors Respond Differently To Tax Avoidance?, Puspita Ghaniy Anggraini, Putri Werdina Ciptaning Ayu, Arfah Habib Saragih, Muhammad Try Dharsana

Jurnal Akuntansi dan Keuangan Indonesia

This study empirically tests the behavior of Sharia and non-Sharia securities investors towards corporate tax avoidance. If Sharia securities investors make investment decisions considering Sharia principles, corporate tax avoidance should be viewed as a bad practice which is contradictory to Sharia principles and it is intolerable for this type of investors. Using companies from the financial industry for the period of 2007-2018, the final sample comprises 378 observations for Sharia securities and 167 observations for non-Sharia securities. This secondary data research is conducted by applying moderated regression analysis to test the hypothesis. This study finds that the market responses regarding …

Ten Years Of Jurnal Akuntansi Dan Keuangan Indonesia: A Bibliometric Study, Irman Firmansyah

Jurnal Akuntansi dan Keuangan Indonesia

This study aims to map articles in the Jurnal Akuntansi dan Keuangan Indonesia (JAKI) published by the Faculty of Economics and Business, Universitas Indonesia, for ten years (2011 to 2020). This study deployed a bibliometric analysis as an investigative method. The data were analyzed with R biblioshiny analytical framework. The findings revealed that JAKI was considerably consistent in publishing articles every period. JAKI publishes six articles each number and two publication numbers annually. In particular, there were 120 articles gained from 2011 to 2020. Based on the analysed articles, the most frequently emerging word from unigrams was …

The Impact Of Management Control On Public Sector Organizations In Indonesia, Reny Maharani

Jurnal Akuntansi dan Keuangan Indonesia

Using motivation crowding and self-determination theories, this study examines the relationship between elements of management control, intrinsic and extrinsic motivation, and the performance of public sector organizations in Indonesia. We used the Structural Equation Model (SEM) with a survey method on 187 employees of district/city governments in Indonesia to see if results, action, personnel, and cultural controls have an effect on employee motivation. Our study provides empirical evidence that motivation is influenced not only by results control, but also by other control elements such as action control and personnel control. This study also provides empirical evidence that intrinsic and extrinsic …

The Digital Banking Profitability Challenges: Are They Different Between Conventional And Islamic Banks?, Patria Yunita

Jurnal Akuntansi dan Keuangan Indonesia

This study aims to analyze the digital banking industry in uncertain global financial conditions. This analysis used binary logistic regression models, to predict the Indonesia commercial digital banking profitability performances in new normal life based on the analysis of digital banking performances in the second wave of global financial crisis 2017. The probability of bank profitability improvement as dependent variable. The Liquidity Risk, Bank Size, Bank Portfolio Risk, and E-Money transactions as independent variables. Fintech and Bank Type are used as control variables. The analysis period is 2015-2019, based on the time when the rapid progress of digital banking technology …

The Effects Of Critical Audit Matter Recurrence And Reporting Treatment On Investors’ Information Processing, Judgments, And Decisions, Hilda E. Carrillo

USF Tampa Graduate Theses and Dissertations

A new auditor reporting standard requires auditors to disclose critical audit matters (CAMs) in the auditor’s report. CAMs highlight accounts or disclosures that involved especially challenging, subjective, or complex auditor judgment. As one of few audit-related disclosures, CAMs act as an important signal of qualitative aspects of recognized (i.e., items shown on the face of the financial statements) or disclosed (i.e., items shown in the footnotes of the financial statements) financial statement items. While certain accounts or disclosures will consistently rise to the level of a CAM, other accounts or disclosures may only rise to the level of a CAM …

Auditing Standards Board (Asb), June 9, 2021 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 June 9, 2021 Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

دور الأنشطة التسويقية عبر الفيس بوك في تعزيز الولاء للعلامة التجارية جوال لدى عملاء الشركة في قطاع غزة, عبد المعز الشيخ خليل استاذ مساعد

Journal of Al-Azhar University – Gaza (Humanities)

الملخص:

هدفت الدراسة إلى معرفة دور الأنشطة التسويقية عبر الفيس بوك، وتعزيز الولاء للعلامة التجارية لشركة جوال، وبيان العلاقة والأثر لتلك الأنشطة على تعزيز الولاء للعلامة التجارية لشركة جوال.

استخدم الباحث المنهج الوصفي التحليلي، ويتكوّن مجتمع الدراسة من عملاء شركة جوال في قطاع غزة البالغ عددهم (1250000) تقريبًا، واستخدمت الاستبانة كأداة الدراسة، وتم توزيع (384) استبانة على أفراد العينة، كما تمّ استرداد (365) استبانة. ثم قام الباحث بتحليل البيانات باستخدام البرنامج الإحصائي spss، وأظهرت نتائج الدراسة أن هناك علاقة إيجابية بين الأنشطة التسويقية عبر الفيس بوك وتعزيز الولاء للعلامة التجارية، إلى جانب وجود أثر للأنشطة التسويقية للفيس بوك في تعزيز …

Amendments To Au-C Sections 501, 540, And 620 Related To The Use Of Specialists And The Use Of Pricing Information Obtained From External Information Sources; Statement On Auditing Standards, 144 (June 2021), American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

Corporate Governance And Disclosure: Purpose, Scope, And Limitations, Wm Dennis Huber, James A. Digabriele

Department of Accounting and Finance Faculty Scholarship and Creative Works

Corporate governance has been the subject of dozens, if not hundreds, of books and articles in legal, accounting, finance, and economic literature since at least 1932. Disclosure has also been the subject of dozens, if not hundreds, of books and articles in legal, accounting, finance, and economic literature, but interest in the subject is a more recent phenomenon. It is important therefore to understand the purpose, scope, limitations, and meaning of corporate governance. It is equally important to understand the purpose, scope, and limitations of the effective transparency of information, i.e., disclosure, for publicly listed companies, including what information is …

Contracting In Direct Asset Sales, Xin Yuan

Dissertations, Theses, and Capstone Projects

Using a unique, hand-collected dataset of direct asset sales agreements in the SEC filings, I provide the first large-sample evidence on how contracting mechanisms are used to mitigate information frictions in these important transactions. The conflict of interests is unique because the scarcity of asset-specific financial information makes target assets difficult to value and monitor, especially when such transactions are usually consummated in a short period. I first show an extensive use of representations and warranties, covenants, and special payment arrangements in these contracts when severe information asymmetry exists between buyers and sellers. Importantly, further results suggest that these contracting …

Generalist Versus Specialist Ceos And Acquisitions: Two-Sided Matching And The Impact Of Ceo Characteristics On Firm Outcomes, Guoli Chen, Sterling Huang, Philipp Meyer-Doyle

Research Collection School Of Accountancy

Research Summary: To address endogeneity concerns stemming from firm-CEO matching, we deploy a two-sided matching model that identifies the complementarities arising from the CEO-firm match and subsequently account for these complementarities in empirical tests. Applying this approach, we examine how the nature of CEOs' human capital affects the acquisition behavior and performance of firms. We find that generalist CEOs (CEOs with a broader set of knowledge and skills) are more likely to engage in unrelated acquisitions than specialist CEOs (CEOs with a narrower but deeper set of knowledge and skills). We also find that the fit between the nature of …

Analyst Teams, Bingxu Fang, Ole-Kristian Hope

Research Collection School Of Accountancy

This paper examines the impact of teamwork on sell-side analysts’ performance. Using a hand-collected sample of over 50,000 analyst research reports, we find that analyst teams issue more than 70% of annual earnings forecasts. In contrast, most prior research implicitly assumes that forecasts are issued by individual analysts. We document that analyst teams generate more accurate earnings forecasts than individual analysts and that the stock market reacts more strongly to forecast revisions issued by teams. Analyst teams also cover more firms, issue earnings forecasts more frequently, and issue less stale forecasts. Analysts working in teams are more likely to be …

Labor Market Mobility And Expectation Management: Evidence From Enforceability Of Noncompete Provisions, Michael Tang, Rencheng Wang, Yi Zhou

Research Collection School Of Accountancy

This study examines how managers' use of expectation management is affected by their labor market mobility, which we measure by the enforceability of noncompete provisions in their employment contracts. Exploiting quasinatural experiments, our difference-in-differences analyses provide new causal insights to the growing literature on how managers' career concerns affect their disclosure choices. Consistent with a less mobile labor market imposing more pressure on managers to achieve earnings expectations, we predict and find that managers in US states that tightened enforcement of noncompete provisions are more likely to manage analyst expectations downward. We also find that downward expectation management is used …

Aicpa Professional Standards As Of June 1, 2021, Volume 2: Pre-Sas No.134 U.S. Auditing Standards — Aicpa (Clarified), American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Aicpa Professional Standards As Of June 1, 2021, Volume 3: Statements Of Position — Auditing And Attestation, Statement Of Position — Accounting, Accounting And Review Services, Accounting And Review Services (Clarified), Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Credit Losses, June 1, 2021; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Aicpa Professional Standards As Of June 1, 2021, Volume 1: U.S. Auditing Standards-Aicpa (Clarified), U.S. Attestation Standards -- Aicpa (Clarified), American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Detecting Dirty Data Using Sql: Rigorous House Insurance Case, Daniel Street, James G. Lawson

Faculty Journal Articles

Proficiency with data analytics is an increasingly important skill within in the accounting profession. However, successful data analysis requires clean source data (i.e., source data without errors) in order to draw reliable conclusions. Although users often assume clean source data, this assumption is frequently incorrect. Therefore, identifying and remediating “dirty data” is a prerequisite to effective data analysis. You, an accountant working at a firm that specializes in data analytics, have been hired by Rigorous House Insurance to analyze the company’s claim insurance data. In addition to investigating specific issues mentioned by the company’s controller, you are tasked with identifying …

Correlational Study Of Embezzlement And Economic Conditions In New England, Patricia Conn Ryan

Doctoral Dissertations and Projects

This research study was conducted to contribute to the body of knowledge related to embezzlement, a classification of occupational fraud. According to the Association of Certified Fraud Examiners (ACFE, 2020), it is estimated that losses from occupational fraud represent 5% of revenue each year and that 86% of occupational fraud included asset misappropriation or embezzlement. The purpose of this quantitative research study was to investigate the relationship between economic indicators and incidents of embezzlement. The study population included all incidents of embezzlement reported in New England between 2004 and 2018. Archival data were collected from various governmental sources for both …

Statement Of Position 21-1, Performing Agreed-Upon Procedures Related To Rated Exchange Act Asset-Backed Securities Third-Party Due Diligence Services As Defined By Sec Release No. 34-72936, June 2021, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Quid Pro Quo? The Sec Oversight Enforcement And Corporate Lobbying, Daeun Lee

Dissertations, Theses, and Capstone Projects

Due to the private nature of its internal investigations, research on the SEC oversight enforcement is limited. By distinguishing between enforcement staff’ decision to open an investigation (investigation decision) and commissioners’ authorization of an enforcement action (enforcement decision), this study is the first to examine how these two decisions interplay to overcome the political capture while fulfilling the SEC’s mission to protect investors. First, I do not find evidence that investigation decision is influenced by firms’ political connections, whereas enforcement decision is affected by firms’ lobbying efforts. Collectively, my results imply that there exists a misalignment …

Using Excel To Teach Simulation For Management Accounting, Clarence Goh, Poh Sun Seow, Gary Pan

Research Collection School Of Accountancy

In this article, we introduce an Excel exercise on simulation that can be implemented in a management accounting class. Specifically, we introduce a three phase implementation process where instructors (i) give the class an introduction to simulation, (ii) introduce students to a four-step process used in conducting analysis using simulation in Excel, and (iii) introduce a simulation problem focused on a specific area of management accounting (revenue projection) and guide students in completing the simulation analysis in Excel. By highlighting how simulation models can be built using Excel and used to solve a management accounting problem, our article identifies an …

Factors Influencing Outsourcing Of Accounting Functions In Lebanese Small Medium-Sized Enterprises, Rasha Mohamad Mahboub Mrs.

BAU Journal - Creative Sustainable Development

Accounting functions (AF) play a significant role in aiding firms to sustain competitive advantage (CA). However, small and medium-sized enterprises (SMEs) face troubles handling basic AF. This is primarily due to their dearth of proficiency and infrastructure. Consequently, outsourcing has come to be a substantial aspect of the thorough strategy of any SME to leverage its CA. In spite of the fact that outsourcing became very popular topic, this area has not been studied fully in emerging countries like Lebanon specifically in the industrial sector. Thus, this research aimed at examining the main factors affecting AF outsourcing in the Lebanese …

Virtual Spring Meeting Of Council, May 25 - May 26, 2021, Volume 2, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.

Virtual Spring Meeting Of Council, May 25 - May 26, 2021, Volume 2 (Four Pages To The Sheet), American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.