Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Accounting (15634)
- Social and Behavioral Sciences (9642)
- Taxation (4979)
- Arts and Humanities (4302)
- Education (3712)
-
- Economics (3518)
- Business Administration, Management, and Operations (3401)
- Marketing (2803)
- Public Affairs, Public Policy and Public Administration (2682)
- Law (2607)
- Feminist, Gender, and Sexuality Studies (2516)
- Women's Studies (2475)
- Finance and Financial Management (1906)
- Management Information Systems (1716)
- Tourism and Travel (1582)
- Medicine and Health Sciences (1580)
- Human Resources Management (1520)
- Communication (1413)
- Organizational Behavior and Theory (1393)
- Entrepreneurial and Small Business Operations (1360)
- Public Administration (1331)
- Technology and Innovation (1261)
- Hospitality Administration and Management (1230)
- Nonprofit Administration and Management (1191)
- Life Sciences (1159)
- Operations and Supply Chain Management (1157)
- Sociology (1146)
- Higher Education (1142)
- Engineering (1065)
- Institution
-
- University of Mississippi (13608)
- Universitas Indonesia (1189)
- California State University, San Bernardino (925)
- Grand Valley State University (854)
- Technological University Dublin (743)
-
- Kennesaw State University (740)
- Brigham Young University (698)
- Asia Marketing Journal (AMJ) (674)
- Valparaiso University (662)
- Georgia Southern University (643)
- University of South Florida (643)
- Central Bank of Nigeria (619)
- American Dental Association (597)
- Al-Muthanna University (576)
- Seton Hall University (542)
- Eastern Illinois University (536)
- Indian Institute of Management Bangalore (504)
- Association of Arab Universities (494)
- Yale University (373)
- Sacred Heart University (351)
- De La Salle University (346)
- University of Nevada, Las Vegas (338)
- Bowling Green State University (328)
- Vocational Training Council (319)
- Jaipuria Institute of Management (312)
- Institute of Business Administration (284)
- Beirut Arab University (265)
- University of Tennessee, Knoxville (254)
- DePaul University (253)
- Fort Hays State University (234)
- Keyword
-
- Taxation -- Law and legislation -- United States (722)
- Questions (685)
- Accounting -- Examinations (675)
- Etc (664)
- Books -- Reviews (606)
-
- Georgia Southern University (491)
- Southern Business Review (487)
- Information (325)
- Accounting -- Bibliographies (308)
- Accounting -- Bibliography (296)
- Management (262)
- Leadership (256)
- Computer (233)
- Entrepreneurship (230)
- Marketing (229)
- Evolution (222)
- Information management (222)
- Technology (218)
- Accounting firms -- Management (214)
- Income tax -- United States (213)
- Georgia Southern College (211)
- Nigeria (204)
- Pilgrimage (198)
- COVID-19 (186)
- Tourism (184)
- Business (175)
- Sustainability (175)
- Higher education (168)
- Accounting -- Study and teaching (167)
- Collective bargaining (163)
- Publication Year
- Publication
-
- Journal of Accountancy (6696)
- Woman C.P.A. (2397)
- Tax Adviser (2054)
- Accounting Historians Notebook (950)
- Accounting Historians Journal (892)
-
- The Foundation Review (786)
- Asia Marketing Journal (674)
- International Journal of Religious Tourism and Pilgrimage (643)
- Muthanna Journal of Administrative and Economics Sciences (576)
- Organization Management Journal (542)
- The Journal of Values-Based Leadership (527)
- The Journal of the Michigan Dental Association (520)
- Journal of Collective Bargaining in the Academy (511)
- Southern Business Review (Archived) (509)
- IIMB Management Review (504)
- Journal of International Technology and Information Management (454)
- Management Services: A Magazine of Planning, Systems, and Controls (413)
- Journal of Financial Crises (368)
- New England Journal of Entrepreneurship (336)
- UNLV Gaming Research & Review Journal (326)
- DLSU Business & Economics Review (318)
- Management Dynamics (312)
- AMBROSIA 客道 : The Magazine of The International Culinary Institute (285)
- Business Review (284)
- Atlantic Marketing Journal (271)
- Journal of International Information Management (243)
- University of South Florida (USF) M3 Publishing (240)
- Journal of Transportation Management (230)
- Communications of the IIMA (222)
- Economic and Financial Review (215)
- File Type
Articles 8941 - 8970 of 36337
Full-Text Articles in Business
Total Factor Productivity In Dairy Buffalo Milk Production In Nueva Ecija, Philippines, Zadieshar G. Sanchez, Antonio Jesus A. Quilloy, Nora Dm. Carambas, Mark Dondi M. Arboleda
Total Factor Productivity In Dairy Buffalo Milk Production In Nueva Ecija, Philippines, Zadieshar G. Sanchez, Antonio Jesus A. Quilloy, Nora Dm. Carambas, Mark Dondi M. Arboleda
Journal of Economics, Management and Agricultural Development
This study analyzed the total factor productivity in dairy buffalo milk production in Nueva Ecija, Philippines. Specifically, it aimed to identify the factors that affect dairy buffalo milk production and analyze technical efficiency, scale efficiency, and technological change as sources of TFP growth. Panel data was established by gathering data from randomly selected dairy buffalo milk producers in Nueva Ecija for the years 2017 and 2020. The stochastic frontier analysis was applied to a Cobb-Douglas production function with an inefficiency effects model. It was found that the statistically significant factors of milk production were cows, forage areas, and dairy feeds. …
Do Philippine Stocks Catch Coronavirus? Some Econometric Check-Up On Pandemic Data, 2021-2022, Mark Reniel M. Amarila, Luisito C. Abueg
Do Philippine Stocks Catch Coronavirus? Some Econometric Check-Up On Pandemic Data, 2021-2022, Mark Reniel M. Amarila, Luisito C. Abueg
Journal of Economics, Management and Agricultural Development
Using daily data from March 1, 2021 to March 31, 2022, the USD-PHP exchange rate and pandemic-related variables such as the number of cases, vaccinations, and stringency index in relation to the movements of Philippine Stock Exchange index (PSEi) were investigated. The paper views vaccination as an instrument for reducing economic uncertainty, subsequently providing a positive sentiment for investors and stock market. Ordinary least squares, autoregressive distributed lags, and vector autoregression was used to show some dynamics based on time series data. Particularly, there are indications of reported cases being negatively correlated and statistically significant for PSEi. Further, impulse response …
Member Engagement And Level Of Satisfaction In A Revitalized Co-Operative Enterprise In Iloilo Province, Philippines, Ma. Rhona P. Beriales
Member Engagement And Level Of Satisfaction In A Revitalized Co-Operative Enterprise In Iloilo Province, Philippines, Ma. Rhona P. Beriales
Journal of Economics, Management and Agricultural Development
A co-operative is a member-centered association of individuals with the goal of advancing their economic and social interests. This paper examined member engagement dynamics in a revitalized community-based co-operative in terms of members’ perceived value, member patronage and participation. The study also explored the effect of member engagement to the revitalized co- operative operations and member satisfaction. Using a mixed-methods approach, the study involved a survey of 175 respondents chosen purposively from the co-operative members of good standing. Results showed that members joined the co-operative for economic and personal growth, except for the older members’ goal which was for socialization. …
Farmer-Led Small-Scale Irrigation Systems Management In Highland Vegetable Farming In The Cordillera Region, Philippines, Cheryll C. Launio, Marivic O. Abyado
Farmer-Led Small-Scale Irrigation Systems Management In Highland Vegetable Farming In The Cordillera Region, Philippines, Cheryll C. Launio, Marivic O. Abyado
Journal of Economics, Management and Agricultural Development
Much has been said about large-scale and pump irrigation systems but not much published research is available on small-scale farmer-led irrigation systems supporting highland farming. This study described the management of irrigation sources and farmer-led irrigation systems, and conveyance and distribution technologies supporting highland farming. Data were based on FGDs in 30 barangays and a survey of 279 farmers in three highland provinces. Findings show that 91% of farmers use irrigation from springs, rivers, and creeks; 70% of the conveyance and distribution facilities are farmer-initiated and managed, and micro-irrigation technologies such as sprinklers and drip irrigation are accessible. National irrigation …
Impact Of Capital Structure On Performance Of Microfinance Institutions, Rukhsana Bibi, Naveed Raza, Attiya Yasmin Javid
Impact Of Capital Structure On Performance Of Microfinance Institutions, Rukhsana Bibi, Naveed Raza, Attiya Yasmin Javid
Business Review
Microfinance institutions play a crucial role in poverty alleviation and provide financial services to low-income households. Microfinance growth rate is quite high in Asia but an undesirable development is achieved due to high borrowing cost and inadequate reserves. For microfinance institutions, there is a need to determine a suitable mix of financing to stay sustainable. This study examines the impact of capital structure on the performance of microfinance institutions in Asia. Using a unique unbalanced panel data set of 253 microfinance institutions from 2000 to 2015, performance is measured in terms of sustainability, financial performance, social performance and efficiency. It …
دور التقنيات الحديثة لسلسلة التوريد في تحقيق التميز اللوجستي/ دراسة استطلاعية, جهان سلمان علاوي
دور التقنيات الحديثة لسلسلة التوريد في تحقيق التميز اللوجستي/ دراسة استطلاعية, جهان سلمان علاوي
Muthanna Journal of Administrative and Economics Sciences
تهدف الدراسة الى معرفة دور إستخدام التقنيات الحديثة لسلسلة التوريد ( تقنيات الشراء، تقنيات الانتاج، تقنيات التخزين، تقنيات التسويق) في تحقيق التميز اللوجستي في الشركة العامة للمنتوجات الغذائية. استخدمت الباحثة المنهج الوصفي واعتمد على استمارة الاستبيان بعدها الاداة الرئيسة في جمع البيانات، التي وزعت على عينة من رؤساء الاقسام ومسؤولي الشعب البالغ عددهم (52) مستجيب. تم استخدام برنامج spss v23 في تحليل البيانات واستخراج النتائج. ومن نتائج الدراسة وجود علاقة واثر لاستعمال التقنيات الحديثة لسلسلة التوريد على تحقيق التميز اللوجستي. اما ابز التوصيات ضرورة اعتماد التقنيات الحديثة لسلسلة التوريد ( الشراء، الانتاج، التخزين، التسويق) والذي بدوره يحقق التميز اللوجستي للشركة …
Peranan Divisi Human Capital Dalam Menerapkanprogram Medical Plan Pada Exxonmobil Indonesia, Mohammad Ridha, Fedora Lola
Peranan Divisi Human Capital Dalam Menerapkanprogram Medical Plan Pada Exxonmobil Indonesia, Mohammad Ridha, Fedora Lola
Jurnal Administrasi Bisnis Terapan
The background of this research is about how crucial is the role of Human Capital division of employee health in increasing work productivity to reach the company goals. This aim to explain the role of Human Capital division in implementing the Medical Plan Program in ExxonMobil Indonesia, explaining the administrative process of the Medical Plan Program, and explaining the visualization of Reimbursement Procedure information, research results, analysis of the process of implementing the Medical Plan Program, and obstacles. The research method uses data collection methods by taking data in ExxonMobil Indonesia and doing literature studies that support the theory of …
Evaluasi Pengkreditan Pajak Masukanbagi Pengusaha Kena Pajak Belum Berproduksipasca Omnibus Law Studi Kasus Pt Z, Elsie Sylviana Kasim, Qanitha Mayra Salsabila
Evaluasi Pengkreditan Pajak Masukanbagi Pengusaha Kena Pajak Belum Berproduksipasca Omnibus Law Studi Kasus Pt Z, Elsie Sylviana Kasim, Qanitha Mayra Salsabila
Jurnal Administrasi Bisnis Terapan
Crediting input tax prior to the Omnibus Law is only for the acquisition and/or import of capital goods. After the Omnibus Law, input tax credits are not only limited to the acquisition and/or import of capital goods. This study discusses input tax crediting for Taxable Entrepreneurs who have not produced after the Omnibus Law at PT Z. The data collection techniques used in this research are library research and field research. The results of the research and analysis can be concluded as follows: the input tax of Rp.391,869,212 is the acquisition of Taxable Goods or Taxable Services which are not …
Pengaruh Budaya Organisasi Dan Komitmen Organisasi Terhadapkepuasan Kerja Dan Turnover Intention Pada Perawat Rumahsakit Ibu Dan Anak Eria Bunda Pekanbaru, Umi Kalsum, Harlen Harlen
Pengaruh Budaya Organisasi Dan Komitmen Organisasi Terhadapkepuasan Kerja Dan Turnover Intention Pada Perawat Rumahsakit Ibu Dan Anak Eria Bunda Pekanbaru, Umi Kalsum, Harlen Harlen
Jurnal Administrasi Bisnis Terapan
This research was conducted based on the phenomenon that occurred about organizational culture and organizational commitment to job satisfaction and turnover intention at RSIA Eria Bunda Pekanbaru. The population in this study were all nurses at RSIA Eria Bunda Pekanbaru, amounting to 83 people, because the population was limited, the population was used as a sample. The data analysis technique used is Sem Smart-PLS 3.0. The results of this study that organizational culture and commitment have a significant effect on job satisfaction, organizational commitment has an effect on turnover intention, organizational culture and job satisfaction have no effect on turnover …
Analisis Program Pengembangan Usaha Mikro, Kecil, Danmenengah (Umkm) Oleh Pt Lima Pondasi Bersama, Risca Fleureta Hudiyono, Dinda Safitri
Analisis Program Pengembangan Usaha Mikro, Kecil, Danmenengah (Umkm) Oleh Pt Lima Pondasi Bersama, Risca Fleureta Hudiyono, Dinda Safitri
Jurnal Administrasi Bisnis Terapan
The development of Micro, Small, and Medium Enterprises (MSMEs) requires a joint role from the surrounding environment, both from regulators and other companies. PT Lima Pondasi Bersama was established to help MSMEs around East Jakarta to be more resilient in the face of the COVID-19 pandemic. This paper examines the programs organized by PT Lima Pondasi Bersama in developing MSMEs. Through interviews and cyber searches on the programs of this company, the researchers compared them with government program policies to analyze the accuracy of the programs being implemented. The results of the study show that the PT Lima Pondasi Bersama …
Pengembalian Berkas Rekam Medis Pasien Rawat Inap: Capaianstandar Mutu Dan Faktor Penyebab Keterlambatan, Mutiara Elda Septiani, Elsa Roselina
Pengembalian Berkas Rekam Medis Pasien Rawat Inap: Capaianstandar Mutu Dan Faktor Penyebab Keterlambatan, Mutiara Elda Septiani, Elsa Roselina
Jurnal Administrasi Bisnis Terapan
Returning medical records is the beginning of processing patient medical records. The return of the patient's medical record is one of the quality standards of the medical record unit, which must be done a maximum of 1x24 hours after the patient going home. This study aims to determine the achievement of quality standards of medical record files for inpatients at Z Hospital, time of return, time of delay and factors causing delays in medical records. The research was conducted at the Medical Record Unit of Z Hospital with a mixed methods approach. Data collection was carried out from March to …
Cadangan Imbalan Pasca-Kerja Undang-Undang Nomor 13/2003tentang Ketenagakerjaan Dengan Metodeprojected Unit Credit, Kuncoro Haryo Pribadi, Engel Lubis
Cadangan Imbalan Pasca-Kerja Undang-Undang Nomor 13/2003tentang Ketenagakerjaan Dengan Metodeprojected Unit Credit, Kuncoro Haryo Pribadi, Engel Lubis
Jurnal Administrasi Bisnis Terapan
Reserve for post-employment benefits is the amount of money set aside by the Employer to be paid when an employee stops working. The purpose of the research, methods and result is not written in policy impact or practice impact. The purpose of this research is to get input from practitioners to revise if there is a shortage, so it can match the feedback and there is no rejection from the worker. The purpose of interview and documentation method, qualitative descriptive, primary and secondary data sources, result are to find out the number of company liability towards fulfillment of responsibility for …
Analisis Pengaruh Total Assets Turnover, Working Capitalturnover, Debt To Equity Ratio, Dan Current Ratio Terhadapkinerja Keuangan Perusahaan, Hanifah Aidha Zakaria Putri, Kiagus Andi, Ahmad Zubaidi Indra
Analisis Pengaruh Total Assets Turnover, Working Capitalturnover, Debt To Equity Ratio, Dan Current Ratio Terhadapkinerja Keuangan Perusahaan, Hanifah Aidha Zakaria Putri, Kiagus Andi, Ahmad Zubaidi Indra
Jurnal Administrasi Bisnis Terapan
This study aims to determine how the influence of Total Assets Turnover, Working Capital Turnover, Debt to Equity Ratio, and Current Ratio on the Company's Financial Performance. The company's financial performance can be described one of them through the company's financial ratios which can be seen and known through the company's financial statements. There are 3 financial ratios with 4 measurement methods used in this study: Activity Ratio (Total Assets Turnover and Working Capital Turnover), Leverage Ratio (Debt to Equity Ratio), and Liquidity Ratio (Current Ratio). This study uses a quantitative method using the Slovin technique and stratified random sampling …
مكونات التصنيع الفعال ودورها في تعزيز سلاسل التجهيز المتسارعة/ دراسة استطلاعية لآراء عينة من القيادات الادارية في الشركة العامة لصناعة الالبسة الجاهزة في الموصل, ابتسام اسماعيل حنا بيداويد
مكونات التصنيع الفعال ودورها في تعزيز سلاسل التجهيز المتسارعة/ دراسة استطلاعية لآراء عينة من القيادات الادارية في الشركة العامة لصناعة الالبسة الجاهزة في الموصل, ابتسام اسماعيل حنا بيداويد
Muthanna Journal of Administrative and Economics Sciences
يتطلع البحث الى اختبار علاقة الارتباط والتأثير بين مكونات التصنيع الفعال ودورها في تعزيز سلاسل التجهيز المتسارعة في الشركة العامة لصناعة الالبسة الجاهزة في الموصل، ولتوضيح العلاقات بين المتغيرين فقد تم تصميم مخطط للبحث يوضح مكونات التصنيع الفعال باعتبارها المتغير المستقل ومدى ارتباطها وتأثيرها بسلاسل التجهيز المتسارعة باعتبارها المتغير المعتمد وهذا فقد اوضحته فرضيات البحث، وتم اعتماد استمارة الاستبانة كأداة رئيسة لجمع البيانات المتعلقة بمتغيرات البحث وتم توزيع (50) استمارة على مدراء المعامل ومدراء القسام والشعب ومعاونيهم واسترجعت (44) استمارة اي كانت نسبة الاستجابة (88%) ، كما استخدمت العديد من الاساليب الاحصائية وكذلك البرنامج الاحصائي (spss) لتحليل البيانات حيث توصل …
Strategi Komunikasi Pemasaran Kedai Kopi Dalammeningkatkan Kesadaran Merek Melalui Instagram(Studi Kasus Salah Satu Kedai Kopi Di Depok Jawa Barat), Ngurah Rangga Wiwesa, Danurifqi Pramulia, Rahmi Setiawati
Strategi Komunikasi Pemasaran Kedai Kopi Dalammeningkatkan Kesadaran Merek Melalui Instagram(Studi Kasus Salah Satu Kedai Kopi Di Depok Jawa Barat), Ngurah Rangga Wiwesa, Danurifqi Pramulia, Rahmi Setiawati
Jurnal Administrasi Bisnis Terapan
The technology that is currently developing brings several creative industries in Indonesia, including the coffee shop and cafe business. In increasing brand awareness in order to compete, it is necessary to use marketing communication strategies, including through the use of direct and digital marketing trends, especially the use of social media channels. Among the many choices of social media channels, Instagram is the choice for one of the cafes in the city of Depok, West Java, to use marketing communication strategies to increase brand awareness, which is currently at the brand recognition stage. This study aims to determine the coffee …
Analisis Pengaruh Corporate Governance Dan Risk Management Committee Terhadap Financial Performance Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020, Dhea Saummi Tasya, Imo Gandakusuma
Analisis Pengaruh Corporate Governance Dan Risk Management Committee Terhadap Financial Performance Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020, Dhea Saummi Tasya, Imo Gandakusuma
Jurnal Manajemen dan Usahawan Indonesia
The aim of this study is to analyze the effect of corporate governance and risk management committee of manufacturing firms at the Indonesia Stock Exchange in 2016 – 2020. In 2016-2020, manufacturing companies were the highest contributors to national income, and financial performance fluctuated. Manufacturing companies do not yet have specific regulations governing corporate governance mechanisms, so this research is needed. The results of this study find that the existence of a risk management committee has insignificant on financial performance. The auditor reputation and the independence of the audit committee has insignificant on financial performance through the existence of a …
قياس وتحليل العلاقة السببية بين معدلات التبادل التجاري الزراعي وبعض المؤشرات الزراعية في العراق للمدة 1990- 2019, هالة عبد الغني العتابي, باسم حازم البدري
قياس وتحليل العلاقة السببية بين معدلات التبادل التجاري الزراعي وبعض المؤشرات الزراعية في العراق للمدة 1990- 2019, هالة عبد الغني العتابي, باسم حازم البدري
Muthanna Journal of Administrative and Economics Sciences
يهدف البحث الى التقصي عن وجود علاقة سببية مباشرة بين متغيرات زراعية مختارة هي: الناتج الزراعي (كممثل للنمو في القطاع الزراعي)، معدلات التبادل التجاري الزراعي الإجمالي كمتغير جديد كلياً في البحوث الزراعية في السنوات الأخيرة، القوى العاملة الزراعية وهي شريحة مهمة في القوى العاملة الاجمالية للبلد، وأخيرا الاستثمار الزراعي لما له من دور مهم وحيوي في العملية الإنتاجية وخلق فرص العمل ومن ثم رفع مستوى التشغيل وبالتالي تحقيق نمو وتنمية زراعية. استخدم الباحثان لهذا الغرض منهجية Toda – Yamamoto في السببية لسلسلة زمنية تمتد من 1990 لغاية 2019. وتوصل البحث الى وجود علاقة سببية من كل من معدلات التبادل التجاري …
محددات الادخار المحلي في العراق للمدة (2003-2019), مسجت حسن مسجت, بان ياسين مكي
محددات الادخار المحلي في العراق للمدة (2003-2019), مسجت حسن مسجت, بان ياسين مكي
Muthanna Journal of Administrative and Economics Sciences
يعد الادخار من اهم المواضيع الاقتصادية التي اخذت حيزا كبيرا في الدراسات الاقتصادية لما له من اثر كبير في جميع أنشطة الاقتصاد فضلا عن انه يعد الركيزة الأساسية التي ينطلق منها الاستثمار في جميع المجالات، لقد هدف البحث الى بيان اهم العوامل المحددة للادخار المحلي في العراق للمدة (2003-2009) من خلال قياس اثر هذه العوامل والتي تمثلت بالناتج المحلي الإجمالي، معدل التضخم، الاستهلاك بالإضافة الى سعر الفائدة. وقد توصل البحث الى وجود علاقة واثر معنوي لهذه المتغيرات على حجم المدخرات المحلية في العراق كما أوصى البحث بضرورة اتباع كافة السبل التي من شانها تشجيع الافراد على ترشسد الاستهلاك فضلا عن …
اثر السياسة النقدية في حجم القروض المصرفية (دراسة تحليلية لعينة من المصارف الاهلية في العراق للمدة 2006-2019), حيدر ثجيل جواد
اثر السياسة النقدية في حجم القروض المصرفية (دراسة تحليلية لعينة من المصارف الاهلية في العراق للمدة 2006-2019), حيدر ثجيل جواد
Muthanna Journal of Administrative and Economics Sciences
تعد السياسة النقدية جزءا مهما من السياسة الاقتصادية الكلية للدولة لما لها دور مهم في معرفة منح الائتمان المصرفي وتؤدي دورا مهما وفاعلا في تنظيم عرض النقود والتحكم بالسيولة النقدية والائتمان، ومن خلال هذا الدور المهم تستطيع السلطات النقدية والمتمثلة بالبنك المركزي كأعلى سلطة نقدية اذ تحقق اهداف حيوية محددة وفق أولويات تقررها المشكلة الاقتصادية التي يعاني منها الاقتصاد, يهدف البحث الى دراسة طبيعة السياسة النقدية وادواتها المستخدمة من قبل البنك المركزي ومدى تأثير السلطة النقدية في حجم القروض المصرفية المقدمة من قبل المصارف الاهلية وادواره الوظيفية، تناول البحث مشكلة رئيسة مفادها: هل ان للسياسة النقدية تأثير في حجم القروض …
Indonesian Accounting Students’ Self-Confidence To Adopt Artificial Intelligence (Ai), Gina Andani, Lindrianasari Lindrianasari, Reni Oktavia, Ratna Septiyanti
Indonesian Accounting Students’ Self-Confidence To Adopt Artificial Intelligence (Ai), Gina Andani, Lindrianasari Lindrianasari, Reni Oktavia, Ratna Septiyanti
Jurnal Akuntansi dan Keuangan Indonesia
The development of artificial intelligence (AI) in accounting as the impact of industrial revolution 4.0 has raised various concerns regarding the future of accountants and the possibility that accountants will be replaced by AI. Businesses are continuously adopting AI globally and particularly in Indonesia, AI adoption raises concerns that accountants will be replaced with AI due to the lack of competence to work with AI. A descriptive study with a quantitative approach was conducted in January 2021 by distributing questionnaires that collected a convenience sample of 476 respondents from universities across Indonesia. The required criteria of respondents are the active …
Evaluating The Effectiveness Of Tax Objection Review In Indonesia’S Tax Authority, Yuli Trisnawati, Siti Nuryanah
Evaluating The Effectiveness Of Tax Objection Review In Indonesia’S Tax Authority, Yuli Trisnawati, Siti Nuryanah
Jurnal Akuntansi dan Keuangan Indonesia
An evaluation of the effectiveness of tax objection review by the Directorate General of Taxes (DGT) is required due to the increasing number of tax disputes that continue to litigation and a low winning rate for DGT in tax court (approximately 40%). This study aims to analyze the effectiveness of reviewing tax objections at DGT using Campbell's Effectiveness Theory (1989) with criteria of programs and goals success, program satisfaction, inputs and outputs conformity, and overall goal achievement. This is case study research with a qualitative method presented in a descriptive analysis. Data was collected through documentation, interviews, and satisfaction surveys. …
Sustainability Reporting And Tax Aggressiveness Before And During Covid-19: Gcg Moderating Variable, Wijaya Triwacananingrum, Gabriella Michelle Wijaya
Sustainability Reporting And Tax Aggressiveness Before And During Covid-19: Gcg Moderating Variable, Wijaya Triwacananingrum, Gabriella Michelle Wijaya
Jurnal Akuntansi dan Keuangan Indonesia
This research aimed to examine the incremental effect of COVID-19 on sustainability reports disclosures towards tax aggressiveness by moderating Good Corporate Governance (GCG) in a balanced period before and during COVID-19. Disclosure of sustainability reports and tax aggressiveness are measured using the GRI Standards index and the Effective Tax Rate (ETR), respectively. Meanwhile, GCG is measured based on 15 indices (ICGI) developed by Tanjung (2020). An analytical method in the form of multiple linear regression was used on 100 companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2020 as the research object. The results did not show …
The Influence Of Financial Distress, Cash Holdings, And Profitability Toward Earnings Management With Internal Control As A Moderating Variable: The Case Of Listed Companies In Asean Countries, Maya Putri, Eduard Ary Binsar Naibaho
The Influence Of Financial Distress, Cash Holdings, And Profitability Toward Earnings Management With Internal Control As A Moderating Variable: The Case Of Listed Companies In Asean Countries, Maya Putri, Eduard Ary Binsar Naibaho
Jurnal Akuntansi dan Keuangan Indonesia
This study aims to define and analyze the relationship between financial distress, cash holding, and profitability and earnings management with internal control as a moderating variable in relation to six major countries in Southeast Asia (Indonesia, Malaysia, Singapore, Thailand, Philippines, and Vietnam). Earnings management is measured by the Jones model of discretionary accruals. Secondary data sources are used, namely companies listed on the S&P Capital IQ, with 480 observations that fit the criteria. Purposive sampling techniques are employed, with a new sample of observational data from the consumer staples sectors in the six countries covering the period 2016-2020. ASEAN was …
Ipo Waiting Period In Pakistan, Tayyeba Zanib, Muhammad Zubair Mumtaz
Ipo Waiting Period In Pakistan, Tayyeba Zanib, Muhammad Zubair Mumtaz
Business Review
This study examined the IPO waiting period from offering to the first trading day listed on the Pakistan Stock Exchange from 1995 to 2018. We find that firms that float shares to the general public have passed through multiple layers of inspection by underwriters, auditors, institutional investors, and regulatory bodies. The waiting period of the unseasoned issue is an essential predictor of uncertainty associated with a firm. To test this proposition, we first determine the endogenous and exogenous factors that influence IPO waiting period. The results confirm that the firms offer price, percentage of shares after issuance of IPO, book …
Engaging The Customers Through Social Mobile Application Experience, Nida Zaheer, Muhammad Rizwan
Engaging The Customers Through Social Mobile Application Experience, Nida Zaheer, Muhammad Rizwan
Business Review
This paper aims to investigate the customer experience and post purchase behavior in the mobile application environment. This study is experimental with a quantitative approach. Two hypothetical mobile apps were developed; social-focused and information-focused. Data was collected by surveying 400 online shoppers and, analyzed by employing SEM and multi-group analysis techniques using Amos. Results suggest that a mobile app that is socially focused enhances the customer experience and customer engagement behavior respectively. Next, the need for touch provides boundary conditions between customer experience and customer engagement behavior. Behavioral experience can be enhanced by improving online customer experience with the help …
A Better Model? Testing Of Fama And French Six-Factor Model In Pakistan, Mehak Younus
A Better Model? Testing Of Fama And French Six-Factor Model In Pakistan, Mehak Younus
Business Review
This study examines the performance of the Fama and French six factor model and the alternative six-factor model in explaining anomalous return patterns using a broad sample of the Pakistani stock market from 2000 to 2017. This study is the first to test the applicability of these models in Pakistan and their performance in explaining anomalous returns. There are 11 anomalies taken, which proved to be significant in the Pakistani market. The GRS test is used with other time-series measures to check the power of the given models in explaining one-way sorted quintile portfolios. The results reveal that both models …
Food Price Volatility And Household Welfare: A Case Study Of Major Cities Of Pakistan, Nigar Zehra, Ambreen Fatima
Food Price Volatility And Household Welfare: A Case Study Of Major Cities Of Pakistan, Nigar Zehra, Ambreen Fatima
Business Review
The purpose of this paper is to find the impact of food price volatility on the welfare of urban households of Pakistan. Food price volatility in monthly prices of major food commodities for main cities of Pakistan is calculated through standard deviation method. Moreover, the study adopts the methodology provided by Alkire and Foster 2007, and Alkire and Santos 2010 to develop Household Deprived Welfare Index (DWI) for major cities of Pakistan. Following Deaton 1985, the study uses pseudo panel approach. Fixed Effect technique is applied to estimate the impact of volatility on household welfare. The results generated from pseudo …
Biodiversity Disclosure Of Indonesian Companies And The Role Of The Board Of Commissioners, Ahmad Hambali, Desi Adhariani
Biodiversity Disclosure Of Indonesian Companies And The Role Of The Board Of Commissioners, Ahmad Hambali, Desi Adhariani
Jurnal Akuntansi dan Keuangan Indonesia
The environmental damage that occurs on a large scale has an impact on reducing biodiversity. Biodiversity has an important role that is useful for human life and plays a central role in economic development. This condition makes various parties aware of their role in preventing further damage. Companies, whether directly or indirectly, owe a great deal to the environment. This study seeks to examine the role of the Board of Commissioners as proxied by the size of the Board of Commissioners, the proportion of Independent Boards, and the proportion of women on the Board of Commissioners as a corporate governance …
Hexagon Fraud In Fraudulent Financial Statements: The Moderating Role Of Audit Committee, Dwiyanjana Santyo Nugroho, Vera Diyanty
Hexagon Fraud In Fraudulent Financial Statements: The Moderating Role Of Audit Committee, Dwiyanjana Santyo Nugroho, Vera Diyanty
Jurnal Akuntansi dan Keuangan Indonesia
This paper aims to examine the effect of the fraud hexagon on fraudulent financial statements (FFS), and the audit committee (AC)'s role in moderating this relation. The research model uses logit regression with data on all non-financial companies in Indonesia ranging from 2016 to 2020, which were obtained from annual reports and Thomson Reuters. The sensitivity test uses a coefficient difference test based on the Overall Manipulation Index. This study shows that the probability of FFS is higher when the manager has the stimulus, opportunity, and capability. On the other hand, rationalization and collusion do not affect the probability of …
السياسة المالية في العراق ودورها في نمو عرض النقد للمده(1990-2003), علي جابر عبد الحسين, ماجدة باشي بديوي
السياسة المالية في العراق ودورها في نمو عرض النقد للمده(1990-2003), علي جابر عبد الحسين, ماجدة باشي بديوي
Muthanna Journal of Administrative and Economics Sciences
أن السياسة المالية تتميز بأنها ذات تأثير كبير في النشاط الاقتصادي , أذ تستطيع الحكومة ان تحقق من خلال أدواتها الاستقرار في اقتصادها , أذ احتلت السياسة المالية مكانة مهمة باعتبارها اسلوبا لإدارة الاقتصاد الوطني , اما الاقتصاد العراقي فأنه قد حظي باهتمام الكثير من الاقتصاديين والباحثين على المستوى المحلي , وذلك بسبب الظروف المختلفة التي مر بها البلد , أذ عانى اقتصاد العراق من اختلالات كثيرة , أدت الى تراجع الاداء الاقتصادي بشكل عام , كذلك تزايد عجز الموازنة العامة , وارتفاع معدلات التضخم والبطالة , أدى ذلك الى التوجه نحـو سياسة اكثر فعالية , تستطيع التأثير في المتغيرات …