Accounting Commons^™

Key Factors In Implementing Knowledge Management System Based On Project Management (Case Study Pusilkom Ui), Fikri Akbarsyah Anza

Jurnal Administrasi Bisnis Terapan

Digital transformation in every public sector (E-government) already happened this past year. Though, from many IT Projects that previously ran, in average only 15% projects that can be said succeed. Many projects that failed caused by bad strategic and planning, bad management of human resources, lack of technological preparation, lousy implementation without proper preparation and proper acceptance testing. IT Projects are very costly, so we need to handle those problems with appropriate project management. One of the best ways to realize appropriate project management is using a project management system that can utilize proper knowledge management as well. Using post-positivism …

Perhitungan Biaya Satuan Metode Tradisional, Metode Activity Based Costin Studi Kasus : Klinik Hemodialisa Depok, Supriadi Supriadi

Jurnal Administrasi Bisnis Terapan

The purpose of the study is to compare the unit cost calculation method between the Activity Based Costing (ABC) method and the Traditional method. The object used is Hemodialysis (HD) service in a Hemodialysis Clinic in Depok, West Java. This research is a descriptive study, where the data used is secondary data from financial and non-financial records during January 2018 to December 2018 from the HD Clinic. This data is processed to determine the HD service unit costs using 2 methods namely the ABC and Traditional methods. The results of unit cost calculations using 2 methods do not make a …

Analisis Kesiapan Pengimplementasian Ifrs 17 Pada Perusahaan Perasuransian Di Indonesia, Calista Riva Muskitta, Karin Amelia Safitri

Jurnal Administrasi Bisnis Terapan

After a few years, precisely in 2017 the IASB issued IFRS 17 which was the new standard for insurance contracts. This standard improves the shortcomings contained in IFRS 4. The IASB sets limits on the application of IFRS 17 in 2021 with early adoption allowed. This study discusses the readiness analysis of insurance companies in Indonesia applying and adopting IFRS 17 and reviewing the comparison of financial statement calculations using IFRS 4 and IFRS 17. The methodology used in this study, namely the Research Methodology Library Study. Based on the results of the study it can be concluded that if …

Mekanisme Pengkreditan Pajak Pertambahan Nilai Atas Faktur Pajak Masukan Manual, Hadining Kusumastuti, Era Novia Putri

Jurnal Administrasi Bisnis Terapan

This research aims to discusses the mechanism of crediting of Input Tax on Manual Tax Invoice by Taxable Enterprise who have used e-Faktur according to Fiskus and response from PT XYZ on SP2DK issued by Fiskus and Crediting Input Tax system according to the prevailing taxation regulation. The results of the analysis can be concluded that according to Fiskus on Manual Tax Invoice cannot be Tax Credit on e-Faktur, while PT XYZ has responded that the transaction opponents has not yet required to issued Electronic Tax Invoice and according to the prevailing taxation regulation, as long as the Tax Invoice …

Analisis Tingkat Kesadaran Mahasiswa Terhadap Pentingnya Sertifikasi Profesi, Mila Viendyasari, Wahyu Nofiantoro

Jurnal Administrasi Bisnis Terapan

The long-term goal of this research is to be useful for stakeholders at the University of Indonesia and assist The University of Indonesia Professional Certification Intitute. The first target is specifically for the research to be an input for Certification Bofies and University of Indonesian lecturers to always improve socialization regarding the importance of Professional Certification. Secondly, so that students are more aware of the importance of professional certification. This study used descriptive analysis method which aims to provide an overview of an object of research under study through collected samples or data and make generally accepted conclution. The sample …

ادارة الأرباح في المصارف الخاصة واثرها على القيمة السوقية بحث تطبيقي على المصارف الخاصة المدرجة في سوق العراق للأوراق المالية, عباس فاضل علي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

التجديد الاستراتيجي مدخلا لتعزيز المناعة التنظيمية دراسة تحليلية لأراء عينة من القيادات الادارية في الجامعة التقنية الشمالية وجامعة الموصل, صفاء ادريس عبودي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

تقييم جاهزية المنظمة الصناعية لتطبيق الصيانة الانتاجية الشاملة (Tpm) دراسة حالة في شركة اور العامة – ذي قار, صالح مهدي العامري, انتصار عباس جبر العوادي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

دور تقنية التكلفة على اساس المواصفات في تحقيق الميزة التنافسية لمواجهة اثار العولمة التطبيق في شركة الاصباغ الحديثة, منال جبار سرور, ميعاد حميد علي, مهند عبد الرحمن سلمان

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

في ظل حجم الاستثمار الاجنبي المباشر في العراق والجزائر للمدة (2005-2012) الاصلاحات التشريعية والاحصائيات الواقعية, محمد حسن رشم, فضيله بوطره, نوفل سمايلي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

العلاقة بين المعرفة التسويقية وتكنولوجيا المعلومات واثرها في تطوير الهيكل الاداري للشركة دراسة تحليلية في عينة من الشركات الصناعية العراقية المدرجة في سوق العراق للأوراق المالية, غيث عبد الرضا الكنزاوي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

Perhitungan Cadangan Premi Asuransi Jiwa Dengan Metode Gross Premium Valuation (Gpv), Yulial Hikmah, Halimah Hakeem Khuzaimah

Jurnal Administrasi Bisnis Terapan

Life and general insurance companies must meet the financial health level requirements contained in the Financial Services Authority Regulation Number 71 of 2016, namely sovability, technical reserves, investment adequacy, equity, guarantee funds, and other provisions relating to financial health. The Gross Premium Evaluation (GPV) method is one way to calculate premium reserves. The purpose of this study is to provide information on the mechanism of calculating life insurance premiums using the Gross Premium Valuation (GPV) method using the Indonesian Mortality Table and Corporate Modified Mortality Table. From these results, it is found that the more ideal premium reserves are premium …

اختبار انموذج قياس لجودة تصميم نظام المعلومات الادارية بأستخدام التحليل العاملي التوكيدي الخطوات التفصيلية في اطار دراسة تطبيقية, احمد يونس السبعاوي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

دور تدقيق الاداء في تطبيق مؤشرات الامن الغذائي بحث تطبيقي على بعض مؤسسات القطاع العام في العراق, وعد هادي عبد الحساني

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

قياس مخاطر الائتمان المصرفي ودورها في التنبؤ بالتعثر المالي للمصارف العراقية دراسة تطبيقية لعينة من المصارف العراقية, عقيل دخيل كريم

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

استخدام استراتيجية انتروبيا المعلومات للتنبؤ بأسعار الصرف دراسة تحليلية في القطاع المصرفي العراقي, هاشم فوزي العبادي, علي رزاق العبادي, عباس عبد الخضر عبد الله

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

امكانية تحقيق التكامل بين المحاسبة القضائية وحوكمة الشركات للمساهمة في الحد من اساليب المحاسبة الابداعية – دراسة تحليلية, بشائر عزيز سلمان, حيدر حسين عذافة

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

تحليل العلاقة بين التخطيط المالي والموازنة المالية العامة واثرها على الناتج المحلي الزراعي للفترة من 2010-2011 – بحث تطبيقي في شركة التجهيزات الزراعية, جاسم محمد كريم, احمد منخي كشيش, عقيل جابر كاظم

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

دور التكلفة المستهدفة والتحليل المفكك في تنفيذ الاستراتيجيات التنافسية دراسة تطبيقية في الشركة العامة للصناعات الكهربائية, علي عبد الحسين هاني الزاملي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

دور المعايير المحاسبية الدولية في تحقيق تماثل المعلومات المحاسبية دراسة مقارنة بين شركات الاستثمار العراقية والشركات الاخرى المدرجة في سوق العراق للأوراق المالية, عبد الامير جبار عبد الله

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

مدى امكانية قياس الاداء المستدام للشركات الصناعية بواسطة بطاقة الاداء المتوازن دراسة تطبيقية في معمل اسمنت الكوفة, افتخار جبار عبد

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

Customer Satisfaction In Commercial Bank Of Sindh Province A Case Study Of Bank Al Falah, Liaquat Ali Rahoo Mr, Maryam Kalhoro, Qurat-Ul-Ain Abro

Library Philosophy and Practice (e-journal)

The main concern of a bank is customer satisfaction. Every bank strives to achieve customer satisfaction. A satisfied customer becomes the positive word of mouth for the bank. The purpose of this research is to find out customer satisfaction in commercial banks, particularly in Bank AL Falah. Data was collected through a questionnaire from 150 customers of Bank AL Falah in Hyderabad. Microsoft Excel was used for data analysis. The result concludes that customers perceive higher satisfaction, and the environment and commitment and behavior of staff with customers have a major impact on customer satisfaction.

The Quality Of Xbrl Structured Financial Statements: An Empirical Examination Of Custom Tags, Aidana Razhap Kyzy

Theses and Dissertations

In 2009 the US Securities and Exchange Commission (SEC) adopted the eXtensible Business Reporting Language (XBRL) system to improve the process by which financial statements can be used. Interactive financial data filed with the SEC using XBRL provides easily readable and comparable financial data, thereby improving transparency and efficiency in the corporate market. SEC rules permit companies to use custom tags in their financial reports in cases when an appropriate element cannot be found in the Financial Accounting Standards Board (FASB) standard XBRL taxonomy. The inordinate use of custom tags may result in a reduction of financial report quality by …

Essays On Networks And Corporate Finance, Tatiana Salikhova

Graduate Theses and Dissertations

In my dissertation I explore how personal networks affect firms’ financial decisions. In the first essay, I study how social connections among divisional managers affect the capital allocation to divisions in diversified conglomerates. In contrast to the previous studies, I focus on the horizontal connections or connections formed among managers of the same level of corporate hierarchy. I show that connections among divisional managers lead to higher sensitivity of segment capital spending to segment’s growth opportunities, higher firm-level allocation efficiency and higher firm value. Additionally, firms tend to strategically assign better-connected managers to these segments, and connections help to reduce …

Ann Hopkins Papers., Beth S. Harris

Finding Aids: Guides to the Collections

This is a collection of personal and professional papers related to the Hopkins v. Price Waterhouse (Wash., D.C. Federal District Court) and Price Waterhouse v. Hopkins (U. S. Supreme Court) cases. The final decision capped a seven-year battle against Hopkins’ employer for gender discrimination and her final victory in 1990 helped to expand workplace discrimination laws to include gender stereotyping.

The collection date ranges from 1967-2001 and includes correspondence, court documents, materials related to the book So Ordered: Making Partner the Hard Way (University of Massachusetts Press, c1996), newspaper and periodical publications, photographs, and a scrapbook.

Additional personal correspondence (1965-1989) …

Book Review: Seeds Of Greatness By Denis Waitley, Jennifer Maynard

Marriott Student Review

Book review of Seeds of Greatness by Denis Waitley, personal anecdotes and summaries of research on the secrets to success in life and in the business world.

Estimating The Effect Of Government Programs On Youth Entrepreneurship In The Philippines, John Paolo R. Rivera, Brian C. Gozun

DLSU Business & Economics Review

For decades, the majority of the Philippines’ jobless sector is comprised of the youth. This creates the need to craft programs and policies that would enable entrepreneurship among Filipino youths. Using the Community Based Monitor System survey on Accelerated Poverty Profiling among member schools of De La Salle Philippines, we estimate the marginal effects of a multinomial logistic regression that underscore how participation in government-sponsored programs impacts a youth’s likelihood to be entrepreneurial. Results suggest a framework for improving program design and policy implementation to support youth entrepreneurial undertakings.

Editor's Note, Marites Tiongco

DLSU Business & Economics Review

No abstract provided.

The Curious Case Of Filipino Micro-Entrepreneurs’ Financial Sophistication And The Triple Bottom Line, Sheevun Di O. Guliman, Arnel Onesimo O. Uy

DLSU Business & Economics Review

This study examines the effects of the three proposed financial sophistication dimensions, that is, (1) knowledge; (2) behavior, and (3) decision-making style, on the triple bottom line (TBL) framework. Based on a sample of 384 micro-entrepreneurs across the National Capital Region (NCR) in the Philippines, results of PLS-SEM showed that the financial decision-making style had a positive effect on all areas of the TBL. Financial behavior showed to have positive effects on the economic and environmental aspects while financial knowledge only had a positive effect on the economic bottom line. Lastly, the relationship between female micro-entrepreneurs’ financial decision-making style and …

Diaspora International Family Entrepreneurs: No Place Like Home, Maria Andrea L. Santiago

DLSU Business & Economics Review

Myanmar is one of the last frontiers in Asia and it provides an enormous investment opportunity, especially for diaspora Burmese who desire to re-establish their roots in their home country. This paper posits that returning diasporans who establish capital-intensive entrepreneur-led family firms in frontier economies would have a competitive advantage over non-family business owners, homegrown entrepreneurs, and foreign investors because they are endowed with a unique combination of social, human, financial, cultural, and informational capital. Even though the risks of investing in a frontier economy are high, the motivations to invest in the homeland go beyond the financial returns. This …