Accounting Commons^™

Going Concern Bisnis Event Organizer Di Masa Pademic Covid_19 (Studi Kasus Entitas Event Organizer Abc), Marsdenia Marsdenia, Dian Purnama Putri Utami, Elsie Sylviana Kasim, Fitria Arianty, Titin Fachriah Nur

Jurnal Administrasi Bisnis Terapan

This study discusses the going concern strategy of how EO business can survive in the middle of covid_19 pandemic. In the situation of covid-19 pandemic, there are so many restrictions on society daily activities as well as business activities. EO as one of the business activities affected by this situation, make EO business should do a breakthrough in order to survive and maintain its going concern. This study is qualitative method research uses literature review regarding the topics and obtained the related data and analyzed the data. This is the case study research in the entity of ABC. Financial data …

The Impact Of Firm Size, Job Embeddedness, And Job Engagement On Turnover In Public Accounting Firms, Amy Cooper

Dissertations

Retention in public accounting firms has been and continues to be a top concern in the accounting profession. The direct and indirect cost of turnover; the decrease in accounting enrollment and graduation; the Great Resignation; and changes to work environments due to the pandemic elevate what was already a serious problem into a critical problem for the accounting profession. The size of public accounting firms is a well-used descriptor when employees talk about where they work. The purpose of this study was to examine the role of the size of firm in predicting an employee’s level of job embeddedness and …

Practice Management: Cpa Vs. Dental Cpa: What’S The Difference?, John Looby Cpa

The Journal of the Michigan Dental Association

This article underscores the advantages of working with a specialized dental Certified Public Accountant (CPA) over generalist CPAs or accountants for dental practitioners. A dental CPA offers deeper insights into practice management, tax planning, and financial strategies tailored to the dental industry. Dental CPAs provide valuable guidance on production, insurance, and cost management, helping dentists make informed decisions. They also prove invaluable during critical times, such as during the COVID-19 pandemic, and offer expertise in tax, retirement, and practice transition planning, ensuring optimal financial outcomes for dentists.

J Mich Dent Assoc March 2023

The Journal of the Michigan Dental Association

Every month, The Journal of the Michigan Dental Association brings news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200+ members across the state. No publication reaches more Michigan dentists!

In this issue, the reader will find the following original content:

• A cover story on canceling provider agreements with dental plans.
• A clinical update on when and how to use Silver Diamine Fluoride to manage carious lesions
• News from Delta Dental on efforts to address access to care for disabled individuals through enhanced commercial dental benefits.
• The value of focused counsel from a …

Telemedicine App: What’S Next After Pandemi?, Ari Nurfikri, Triana Karnadipa, Elsa Roselina

Jurnal Administrasi Bisnis Terapan

The positive trend of using telemedicine applications in Indonesia was significant in the earl of the COVID-19 pandemic, then gradually decreased. This study aims to determine the preferences of users of telemedicine applications and the desired features to be further developed satisfaction of users of telemedicine applications. This study uses quantitative methods by distributing questionnaires about user preferences, including security, trust, convenience, and usefulness, through the google form application to 523 respondents, data analysis using descriptive approach. Guaran- teed medical confidentiality is the most preferred by users of telemedicine applications by 72.70%. Telemedicine application providers can focus on developing features …

Kajian Importance Performance Analysis Sebagai Matriks Evaluasi Kinerja: Studi Kasus Workshop Pengembangan E-Learning Sman 39 Jakarta, Heri Yuliyanto, Basuki Muhammad Mukhlish, Dyah Safitri, Nailul Mona

Jurnal Administrasi Bisnis Terapan

Along with the industrial revolution 4.0, the rapid development of information and communication technology (ICT) has changed organizations and individuals in carrying out daily activities. In the world of education, the increasingly sophisticated capabilities of mobile phones and portable computers are one of the factors that influence the development of online learning (e-learning). However, digital literacy is still needed to improve understanding and skills in the development of online learning (e-learning). This study propose a digital literacy workshop design to improve the quality of human resources; and evaluate the performance of the digital literacy workshop using the Importance Performance Analysis …

Perencanaan Pemesanan Obat Dengan Perhitungan Eoq Dan Rop Pada Instalasi Farmasi Rs Hermina Grand Wisata, Nur Fadilah Dewi, Vinca Alba Elsyifa Qolbiyah

Jurnal Administrasi Bisnis Terapan

Hospital Pharmacy Installation, a unit in a hospital where all pharmaceutical work activities are carried out starting from manufacturing, quality control of pharmaceutical preparations, control of supplies, prescription services, drug information services, counseling, clinical pharmacy in the room to anticipate shortages and stockouts of drugs. using the EOQ (Economic Order Quantity) and ROP (Reorder Point) methods. This study aims to describe the planning for ordering drugs at the Hermina Grand Wisata Hospital pharmacy in 2020. (1) Find out the number of drugs to be ordered using the EOQ calculation. (2) Knowing the time of reordering with the calculation of ROP. …

Implementasi Polis Asuransi Syariah Perjalanan Umrah (Aspu) Yang Diterbitkan Oleh Asosiasi Asuransi Syariah Indonesia (Aasi) Bagi Jemaah Umrah Di Masa Pandemi Covid-19, Erina Octaviani, Fia Fridayanti Adam

Jurnal Administrasi Bisnis Terapan

Umrah travel insurance was created to provide guarantees for compensation and benefits for Umrah pilgrims who travel for Umrah to the holy land. In this case, the Umrah Travel Sharia Insurance policy does not include a guarantee of protection for Umrah pilgrims affected by Covid-19. This paper discusses the implementation of the ASPU policy during the Covid-19 pandemic which was strengthened through a SWOT analysis. This research was conducted at the Indonesian Sharia Insurance Association using a qualitative descriptive method. Data collection was carried out from January to May 2022, using primary data originating from the return of COVID- 19 …

Analisis Pengaruh Laverage Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Mediasi, Rizki Mardiyah Harahap, Edyanus Herman Halim, Novita Indrawati

Jurnal Administrasi Bisnis Terapan

There are several factors that become the goal of the establishment of a company. The first goal is to achieve maximum profit, and the second is to prosper the owner of the company or shareholders, and the next goal is to maximize the value of the company reflected in the company's shares. Companies that have gone public, maximize the value of the company seen from a high share price, because the value of the company can be reflected in the company's share price. This study chose the manufacturing industry because there are sub-sectors that will be selected in this study. …

Analisis Strategi Marketing Public Relations Untuk Meningkatkat Citra Pt Barakah Medika Nusantara, Selvi Yuliana, Margareta Manalu

Jurnal Administrasi Bisnis Terapan

Public Relations activities are needed by companies in improving the company's image. One of the important strategies that can be used in a business company in order to achieve the main goal of increasing sales is to use the Marketing Public Relations strategy. With the Marketing Public Relations strategy, the company gets the desired image. In this study, we will look at the Marketing Public Relations strategy carried out by PT Barakah Medika Nusantara to improve the company's image. The purpose of this research is to get an overview in the implementation of the Marketing Public Relations strategy to improve …

Analisis Perubahan Tarif Progresif Pajak Penghasilan Orang Pribadi Dalam Undang-Undang Harmonisasi Peraturan Perpajakan Ditinjau Dari Azas Keadilan, Fitria Arianty

Jurnal Administrasi Bisnis Terapan

The Progressive Tax Rates that apply to Individual Taxpayers in Indonesia have undergone several changes, the most recent being the enactment of the Tax Regulations Harmonization Law (UU HPP) which will take effect from the 2022 Fiscal Year. can better realize the principle of justice and improve taxpayer compliance. The purpose of this study is to describe the impact of progressive rate changes in the calculation of Income Tax Article 21 and to analyze how the principle of justice is applied in the progressive tax rate changes. The research methodology used in this research is descriptive analysis, collecting data obtained …

Aplikasi Sentuh Tanahku Sebagai Inovasi Pelayanan Publik Di Kantor Wilayah Badan Pertanahan Nasional Provinsi D.K.I. Jakarta, Ulvi Ratnaningsih Sa’Adah, Murwaniyah Murwaniyah, Dimas Indra Pradana, Masutiah Masutiah, Nurwinten Panggabean, Hamka Hamka

Jurnal Administrasi Bisnis Terapan

Information technology in government institutions can be called e-Gov, where e-Gov means electronic- government, where is a system that has implemented a digitalization system in activities. All processes that will be carried out from upstream to downstream can be done digitally. Indonesia continues to reform by issuing a policy to implement an electronic digital system in the central government, regional governments, and even all ministries/agencies. Therefore, the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency created a Mobile-based Sentuh Tanahku Application. The results are expected to provide an assessment of the data and information that will be processed in …

Sustainability: Jobs And Skills For The Accountancy Profession, Jiwei Wang, Holly I. Yang, Liandong Zhang

Research Collection School Of Accountancy

Sustainability is a megatrend that is changing the way we think about business and offering new opportunities and jobs for the accountancy sector. At the 26th Conference of the Parties (COP26), also known as the United Nations Climate Change Conference, the international business community was galvanised into action. Singapore, too, has intensified its sustainability plans with the Singapore Green Plan 2030

Relationship Of Leader-Member Exchange On Role Stress And Burnout: A Public Accounting Perspective, Sammie Parsley

Dissertations

An issue that concerns public accounting firms, both large and small, is that of employee burnout within the workplace. As a service-oriented industry, accommodating client needs is pivotal to long-term success. With that in mind, meeting client demands often means accountants must work long and strenuous hours, an attribute inherent to the industry. Consequently, public accounting firms often find themselves struggling with voluntary turnover as a result of burnout and opportunity for increased financial incentives elsewhere. The busy season in public accounting can be especially difficult, as accountants can find themselves working very long hours for weeks on end. This …

Red Flags And Risks: Unpleasant Surprises When An Office Manager Suddenly Leaves, David Harris Cpa

The Journal of the Michigan Dental Association

Losing an office manager can pose significant challenges for dental practices. This article delves into the red flags and potential risks that may accompany an office manager's sudden departure, shedding light on the importance of understanding the circumstances surrounding their exit. The article highlights how embezzlement can be a reason behind unexplained departures and emphasizes the need to assess the situation more deeply. It explores account ownership issues that can hinder practice owners from accessing crucial business information, particularly in embezzlement investigations. The article recommends proactive measures for practice owners to secure access to vital accounts to prevent potential issues …

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

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

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

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

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

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

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 …

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 …

Theranos: Case Study And Examination Of The Fraud Triangle, Abbey Jennings

Finance Undergraduate Honors Theses

Fraud is a serious issue which carries significant implications. Fraud committed by top level managers is particularly grievous, as it ripples through a firm, harming the company’s shareholders, employees, and credibility, while posing a threat to individuals and society (Zahra, et al.). A common framework in auditing, the fraud triangle, outlines three factors that if present, increase the risk or enable fraud to occur. The three factors are incentive, opportunity, and rationalization to commit fraud (Barlow).

In 2018, the Securities and Exchange Commission (SEC) charged Elizabeth Holmes, founder and CEO of a supposedly groundbreaking health tech company, Theranos, with what …

Project Foresight Annual Report, 2020-2021, Paul J. Speaker

Faculty & Staff Scholarship

Project FORESIGHT is a business-guided self-evaluation of forensic science laboratories across the globe. The participating laboratories represent local, regional, state, and national agencies. Economics, accounting, finance, and forensic faculty provide assistance, guidance, and analysis. Laboratories participating in Project FORESIGHT have developed standardized definitions for metrics to evaluate work processes, linking financial information to work tasks, and functions. Laboratory managers can then assess resource allocations, efficiencies, and value of services—the mission of Project FORESIGHT is to measure, preserve what works, and change what does not.

The benchmark data for the 2020-2021 performance period includes laboratory submissions for a variety of fiscal …

The Online Ordering Behaviors Among Participants In The Oklahoma Women, Infants, And Children Program: A Cross-Sectional Analysis, Qi Zhang, Kayoung Park, Junzhou Zhang, Chuanyi Tang

Department of Marketing Faculty Scholarship and Creative Works

The Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) is a nutrition assistance program in the United States (U.S.). Participants in the program redeem their prescribed food benefits in WIC-authorized grocery stores. Online ordering is an innovative method being pilot-tested in some stores to facilitate WIC participants’ food benefit redemption, which has become especially important in the COVID-19 pandemic. The present research aimed to examine the online ordering (OO) behaviors among 726 WIC households who adopted WIC OO in a grocery chain, XYZ (anonymous) store, in Oklahoma (OK). These households represented approximately 5% of WIC households who redeemed …

Developing Talent Through Work-Integrated Learning, Poh Sun Seow, Gary Pan

Research Collection School Of Accountancy

No abstract provided.

Fall/Winter 2021

Business Exchange

Flexibility Is Our New Norm; $8 Million Bequest Supports Student Scholarships; Women in Entrepreneurship Institute Partnership Supports Business Founders of Color; College Named a Bloomberg Experiential Learning Partner; MacArthur Foundation Grant Supports Housing Research; Navigating the New Workplace Norms; Professor Introduces Students to Fintech Innovations; Accounting Graduate Brews Coffee Business with Soul

B Corps’ Social Media Communications During The Covid-19 Pandemic: Through The Lens Of The Triple Bottom Line, Manveer Mann, Sang-Eun Byun, Whitney Ginder

Department of Marketing Faculty Scholarship and Creative Works

The COVID-19 pandemic and rising demand for transparency has heightened the importance of sustainability communications on social media to generate deeper stakeholder engagement. Although B Corporations (B Corps), businesses committed to the triple bottom line (TBL), could serve as a catalyst for sustainable development, little is known about how they communicate on social media during a crisis. Therefore, we examined social media communications of B Corps to (1) identify salient topics and themes, (2) analyze how these themes align with the TBL, and (3) evaluate social media performance against industry benchmarks. We focused on the apparel, footwear, and accessories (AFA) …

Proceedings Of The Global Conference On Services Management: Volume 2, Cihan Cobanoglu, Valentina Della Corte

University of South Florida (USF) M3 Publishing

This is the second volume of the Global Conference on Services Management Proceedings Series.

ISSN: 2641-5062