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Articles 3691 - 3720 of 39882
Full-Text Articles in Accounting
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 …
اثر الودائع لدى مصرف بغداد التجاري في تعزيز دور القروض المدفوعة للمدة من 2005-2019, ساجدين فرج شوكة, حيدر حسين عذافة
اثر الودائع لدى مصرف بغداد التجاري في تعزيز دور القروض المدفوعة للمدة من 2005-2019, ساجدين فرج شوكة, حيدر حسين عذافة
Muthanna Journal of Administrative and Economics Sciences
تعد الودائع المصرفية من ابرز مصادر التمويل الخارجية للمصرف, والتي تشكل المصدر الرئيس لأموال المصرف ثم دفع هذه الاموال المتجمعة لديها الى مجالات الاستثمار المختلفة, بشكل قروض للمنظمين ولمختلف المشاريع التي تحتاج الى تمويل وهنا يهدف البحث الى بيان تأثير الودائع على القروض, وكذلك ضرورة اتباع المصرف اساليب حديثة واكثر تطورا لغرض التشجيع على الابداع والعمل بجدية على مواكبة العصر شأنه شأن الدول المتقدمة من خلال مثلا تبسيط اجراءات السحب والايداع وتقليص مراحل الانجاز فيها وتقليل الروتين.
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 …
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 …
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 …
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 …
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 …
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 …
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 …
اثر جودة التدقيق على الأداء المالي: ادلة من العراق، السعودية وايران, سعد رعد فيصل, علي سعد محمد, اسعد منصور عبد
اثر جودة التدقيق على الأداء المالي: ادلة من العراق، السعودية وايران, سعد رعد فيصل, علي سعد محمد, اسعد منصور عبد
Muthanna Journal of Administrative and Economics Sciences
الغرض الاساسي من هذه الدراسة هو فحص اثر جودة التدقيق على الاداء المالي لثلاث دول متجاورة هي العراق, السعودية وايران, يمكن ان تكون مرجعا مهما لدراسات اخرى مماثلة لهذه المنطقة, تمثلت عينة الدراسة من 210 مشاهدة (شركة – سنة) للعراق و732 مشاهدة (شركة – سنة) للسعودية و 846 مشاهدة (شركة – سنة) لايران، ولست سنوات متتالية من 2014-2019. تم استخدام تحليل الانحدار الخطي المتعدد لهذا النوع من البيانات, تشيرنا نتائجنا الى الدور الايجابي الذي تلعبه جودة التدقيق على الاداء المالي, يبدو ان جودة التدقيق تحضى باهتمام بالغ للدول الثلاثة, حيث يمكن للثقافة العامة التي تتمتع بها هذه الدول ان تفرض …
العلاقة بين جودة علاقات العلامة التجارية وسلوك مواطنة الزبون دراسة استطلاعية لاراء عينة من العاملين في شركات التحويل المالي, ياسمين ياسين حسن
العلاقة بين جودة علاقات العلامة التجارية وسلوك مواطنة الزبون دراسة استطلاعية لاراء عينة من العاملين في شركات التحويل المالي, ياسمين ياسين حسن
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 …
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 …
University Social Responsibility From The Transformative Ecofeminism Perspective, Luky Patricia Widianingsih, Iwan Triyuwono, Ali Djamhuri, Rosidi Rosidi
University Social Responsibility From The Transformative Ecofeminism Perspective, Luky Patricia Widianingsih, Iwan Triyuwono, Ali Djamhuri, Rosidi Rosidi
The Qualitative Report
This study aims to find conceptual innovations, with a focus on the scope of University Social Responsibility in the perspective of transformative ecofeminism. The basic belief that guides action in this research is the transformative worldview. The research approach is based on feminism with the data collection process carried out by observation, in-depth interviews, documentation, and FGDs. The two data research rigour strategies chosen were to maintain the credibility (internal validity) and reliability of the research data through triangulation of techniques and sources and to carefully review the documentation of research procedures/protocols and databases. The presentation of data and the …
Impairment Recognition And Revaluation– China Publicly Listed Companies, Ying Wang
Impairment Recognition And Revaluation– China Publicly Listed Companies, Ying Wang
Southern University College of Business E-Journal
The advent of SFAS 142 and IAS 36 regarding handling of asset impairment has spawned research into how these standards influence whether an impairment loss is recorded. Deferred tax items in China have three major components: temporary tax and financial reporting differences in depreciation; impairment losses; and previous losses, which can be carried forward for five years for tax purposes. While the temporary differences in depreciation typically defer taxes and create deferred tax liabilities, impairment losses and previous losses create deferred tax assets because they are not deductible in the current period for tax purposes. A deferred tax asset is …
Will More Technology In Accounting Become Another Barrier To Attracting And Retaining Black Students To The Profession?, Darlene Booth-Bell, Kristen E. Broady, Axsel Brown
Will More Technology In Accounting Become Another Barrier To Attracting And Retaining Black Students To The Profession?, Darlene Booth-Bell, Kristen E. Broady, Axsel Brown
Southern University College of Business E-Journal
Automation in the form of drones, machine learning, computer vision, robotic process automation, artificial intelligence, and robotic software applications will continue to increase productivity and reduce the need for some workers. While there may not be an immediate reduction in accounting professionals, data analytics has begun to shift the primary skill sets needed for accountants in the United States and abroad. In this paper, we identify and discuss the main challenges the profession faces in attracting black students to the profession. Additionally, we present a theoretical discussion of the challenge of ensuring that as more accounting work moves from traditional …
Analysis Of The Comovement Of Unemployment In Midwestern States, Tammy Rapp Parker
Analysis Of The Comovement Of Unemployment In Midwestern States, Tammy Rapp Parker
Southern University College of Business E-Journal
The current paper investigates the interrelatedness of twelve Midwestern states through the comovement of unemployment rates. Due to their geographic location, we would anticipate similarities and comovement among macroeconomic variables. The results show that although most of the bivariate pairings do show a relationship. Five of the sixty-five pairings show no indication of cointegration among their unemployment rates. Each of these five pairings includes North Dakota. The paper investigates geographic and socioeconomic similarities between these states to try to explain these results.
Baumol And Bowen Cost Effects In Research Universities, Robert E. Martin
Baumol And Bowen Cost Effects In Research Universities, Robert E. Martin
Southern University College of Business E-Journal
We estimate cost models for both public and private research universities and use partial differentials from these models to estimate different cost effects. The results suggest both Baumol’s cost disease and Bowen’s revenue theory drive cost higher and that Bowen effects are larger than Baumol effects. Tight revenue since 2008 reversed some declines in productivity and accelerated the trend in economizing on the use of tenure track faculty. This behavior under loose and tight revenue constraints is consistent with Bowen’s revenue theory.
Tax Management, Ownership Structure And Corporate Governance, Ying Wang, Scott Butterfield
Tax Management, Ownership Structure And Corporate Governance, Ying Wang, Scott Butterfield
Southern University College of Business E-Journal
We use 2010-2018 publicly listed Chinese company data to analyze how ownership structure and corporate governance affects tax management. Our results indicate that diverse ownership structure might lower a company’s tax rates, whereas traditional corporate governance measures, such as board size, independent board member percentage and duality of CEO serving as chair do not affect tax.
2017 Tax Cuts And Corporate Investment And Financing Decisions: An Empirical Investigation, Rakesh Duggal
2017 Tax Cuts And Corporate Investment And Financing Decisions: An Empirical Investigation, Rakesh Duggal
Southern University College of Business E-Journal
The Tax Cuts and Jobs Act of 1917 (TCJA) amended the Internal Revenue Code of 1986 and significantly lowered the corporate tax rate, in addition to providing other tax incentives to spur corporate investments. The TCJA has the potential to impact corporate cash flows and corporate investment and financing decisions. In response to the TCJA, firms could enhance their capital expenditure budgets, return excess capital to shareholders, and/or hold excess capital for better opportunities in the future. Using S&P 500 firms as a sample, this study finds no statistical difference in the actual corporate taxes paid in the post-and pre-TCJA …