Saudi Journal of Economics and Finance最新文献_第5页

The Influence of Accounting Information System Quality, Accounting Information Quality and Accounting Information System Security on End User Satisfaction of S4/Hana System Application Product (SAP) with Perceived Usefulness as a Moderating Variable at PT Hakaaston 会计信息系统质量、会计信息质量和会计信息系统安全对S4/Hana系统应用产品(SAP)最终用户满意度的影响，感知有用性是一个调节变量

Saudi Journal of Economics and Finance Pub Date : 2023-01-07 DOI: 10.36348/sjef.2023.v07i01.003

S. Gunawan, Nengzih Nengzih

{"title":"The Influence of Accounting Information System Quality, Accounting Information Quality and Accounting Information System Security on End User Satisfaction of S4/Hana System Application Product (SAP) with Perceived Usefulness as a Moderating Variable at PT Hakaaston","authors":"S. Gunawan, Nengzih Nengzih","doi":"10.36348/sjef.2023.v07i01.003","DOIUrl":"https://doi.org/10.36348/sjef.2023.v07i01.003","url":null,"abstract":"This study aims to determine the effect of the quality of accounting information systems, the quality of accounting information, the security of accounting information systems on end user satisfaction of the S4/HANA System Application Product (SAP) with perceived usefulness as a moderating variable at PT Hakaaston. This study took a population and samples from internal users (users) System Application Product (SAP) S4/HANA on PT Hakaaston. The results of this study indicate that quality of accounting information system and quality of accounting information take effect positive significant on end user satisfaction of S4/HANA System Application Product (SAP) , meanwhile accounting information system security is not take effect positive significant on S4/HANA System Application Product (SAP) end user satisfaction . Then, the quality of accounting information systems, the quality of accounting information and the security of accounting information systems have an effect positive significant on perceived usefulness. Next, perceived usefulness no take effect positive significant on S4/HANA System Application Product (SAP) end user satisfaction. Perceived Usefulness no take effect positive significant in moderate connection Among quality system information accounting, quality of accounting information and security of accounting information systems with satisfaction user end System Application Product (SAP) S4/HANA at PT Hakaaston.","PeriodicalId":153790,"journal":{"name":"Saudi Journal of Economics and Finance","volume":"553 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132193536","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Implementation of Accounting Information Systems, Management Information Systems and Performance Measurement Systems on Managerial Performance at Pt. Indonesia Nippon Steel Pipe 会计信息系统、管理信息系统及绩效评估系统在印尼新日铁管理绩效中的应用

Saudi Journal of Economics and Finance Pub Date : 2023-01-05 DOI: 10.36348/sjef.2023.v07i01.001

Amalia Hafsari, Adli Adli

引用次数: 0

The Effect of Financial Performance, Company Characteristics and Corporate Governance on the Quality of Sustainability Report Disclosure (In Manufacturing Companies Listed on the Indonesia Stock Exchange 2017-2020) 财务绩效、公司特征和公司治理对可持续发展报告披露质量的影响(以2017-2020年印尼证券交易所制造业上市公司为例)

Saudi Journal of Economics and Finance Pub Date : 2023-01-05 DOI: 10.36348/sjef.2023.v07i01.002

Ilham Teruna Bakti, Nengzih Nengzih

{"title":"The Effect of Financial Performance, Company Characteristics and Corporate Governance on the Quality of Sustainability Report Disclosure (In Manufacturing Companies Listed on the Indonesia Stock Exchange 2017-2020)","authors":"Ilham Teruna Bakti, Nengzih Nengzih","doi":"10.36348/sjef.2023.v07i01.002","DOIUrl":"https://doi.org/10.36348/sjef.2023.v07i01.002","url":null,"abstract":"This study tries to ascertain how company characteristics, financial success, and excellent corporate governance affect the quality of report disclosures (In Manufacturing Companies Listed on the Indonesia Stock Exchange 2017-2020). Purposive sampling was used to determine the sample in this study, which used data from the annual reports of the Indonesia Stock Exchange and riot reports from 2017 to 2020 as the population and sample. The analytical approach of this study uses statistical techniques and the application of Eviews 12. The findings of this study indicate that although company size has no significant effect on the quality of sustainability report disclosure, other factors such as return on assets (ROA), independent commissioners, and audit committees have an effect. Based on the studies that have been conducted, it is evident that many businesses are starting to disclose their launch reports to provide more significant data because the volume of disclosures and the quality of reports are improved and validated.","PeriodicalId":153790,"journal":{"name":"Saudi Journal of Economics and Finance","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134574294","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Distribution of Zakat, Infaq, Shadaqah Funds and the Human Development Index to Economic Growth 天课、Infaq、Shadaqah基金的分配和经济增长的人类发展指数

Saudi Journal of Economics and Finance Pub Date : 2022-12-28 DOI: 10.36348/sjef.2022.v06i12.005

D. Hidayati, A. Oktaviani, Fakhri Bayu Aji, Mujib Farhan, Agus Eko Sujianto

引用次数: 0

Foreign Direct Investments and Tax Policy Current Evaluations for OECD Countries 外国直接投资和税收政策对经合组织国家的当前评价

Saudi Journal of Economics and Finance Pub Date : 2022-12-14 DOI: 10.36348/sjef.2022.v06i12.004

Dr. Betul Inam

引用次数: 0

The Role of LNG Terminals in the Development of Economic Security - Examples of Some European Countries LNG终端在经济安全发展中的作用——以一些欧洲国家为例

Saudi Journal of Economics and Finance Pub Date : 2022-12-08 DOI: 10.36348/sjef.2022.v06i12.002

Nika Chitishvili

引用次数: 0

A Nimble Review of the Development Path of Sierra Leone Stock Market 对塞拉利昂股票市场发展路径的敏捷回顾

Saudi Journal of Economics and Finance Pub Date : 2022-12-08 DOI: 10.36348/sjef.2022.v06i12.003

W. G. Bonga

{"title":"A Nimble Review of the Development Path of Sierra Leone Stock Market","authors":"W. G. Bonga","doi":"10.36348/sjef.2022.v06i12.003","DOIUrl":"https://doi.org/10.36348/sjef.2022.v06i12.003","url":null,"abstract":"Economies with more active stock markets develop faster over successive decades. Such development remains attainable even after adjusting for various other factors underlying economic growth. Sierra Leone is one country whose stock market is now more than a decade old but remains poorly active. The number of listings as well as participation in the stock market remains low and insignificant. The study made a light review of the development path of the stock market in an effort to identify the derailing issues and suggesting ways to resolve. Through the review, it was obtained that there exist combinations of factors hindering the growth of the stock market. Inadequate support from the government has been identified, the privatisation concept was never implemented to the expected level, nature of business in the economy being mainly family-oriented and single proprietors, low levels of awareness of the general populace to issues of stock exchanges, limited participation by foreign investors, and high levels of corruption all are impacting factors. Significant reforms have to be made in the regulatory environment. Privatisation journey should be pursued effectively to improve listing by large firms. Foreign participation in the stock market elevated to some significant levels. The economy should continue to address issues of corruption so as to minimise its impact to institutional development. Public awareness should be enhanced to improve stock market participation by natives. Policies that promote foreign direct investment should be implemented. Management of political climate remains crucial for investors to have confidence and trust in their investments thereby attracting more for further development. Policy makers should walk the talk and demonstrate highest levels of commitment.","PeriodicalId":153790,"journal":{"name":"Saudi Journal of Economics and Finance","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130681030","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

An Analysis of Fertiliser Subsidies in India 印度肥料补贴分析

Saudi Journal of Economics and Finance Pub Date : 2022-12-05 DOI: 10.36348/sjef.2022.v06i12.001

Arbiya Naseem Ansari, P. Sheereen

引用次数: 0

The Impact of Balanced Scorecard on Firm Value Evidence from the Saudi Listed Companies 平衡计分卡对沙特上市公司价值证据的影响

Saudi Journal of Economics and Finance Pub Date : 2022-11-29 DOI: 10.36348/sjef.2022.v06i11.004

Hailah Helel ALenazy, Ibrahim M. Sweiti

{"title":"The Impact of Balanced Scorecard on Firm Value Evidence from the Saudi Listed Companies","authors":"Hailah Helel ALenazy, Ibrahim M. Sweiti","doi":"10.36348/sjef.2022.v06i11.004","DOIUrl":"https://doi.org/10.36348/sjef.2022.v06i11.004","url":null,"abstract":"The study aimed to identify the effect of the balanced scorecard on the company's value in the listed companies in the Saudi market. To achieve this goal, this study relied on the survey method. Were received (72) questionnaires; the data were analyzed using descriptive-analytical methods by subjecting the data obtained from the questionnaire to statistical analysis using the Statistical Package for Social Sciences program to test the research hypotheses to reach the results. This study showed that there study's most important results showed a positive and statistically significant impact of the balanced scorecard with its four dimensions on the company's value. Saudi joint stock companies have a clear strategic plan for all parties involved in implementing the program, in addition to a performance evaluation mechanism for the companies under study, and this is done by linking the vision to the goals, as well as a high degree of availability. Effective management systems help achieve the company's vision and strategy, contributing to adding value. In light of the results, the researcher recommended the importance of constantly developing the balanced scorecard model to accommodate the successive developments in the competitive business environment.","PeriodicalId":153790,"journal":{"name":"Saudi Journal of Economics and Finance","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130962631","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Consequences of Money Laundering and Persisting Losses of the Country: A Reference of Bangladesh 洗钱的后果和国家的持续损失:孟加拉国的参考资料

Saudi Journal of Economics and Finance Pub Date : 2022-11-26 DOI: 10.36348/sjef.2022.v06i11.003

Laila Ferdousy

{"title":"Consequences of Money Laundering and Persisting Losses of the Country: A Reference of Bangladesh","authors":"Laila Ferdousy","doi":"10.36348/sjef.2022.v06i11.003","DOIUrl":"https://doi.org/10.36348/sjef.2022.v06i11.003","url":null,"abstract":"Money laundering is a multidisciplinary issue that has gained prominence since the late 1980s. The word \"laundering\" literally means \"to wash\" or \"to remove dirt.\" It's been characterized as the transformation of illegal proceeds into assets that can't be linked to the original crime. Money is frequently transferred from one sector to another, and the same money is frequently transferred to another sector in such a way that it is challenging to identify the source. As a result, law enforcement is unable to identify the illicit source. This means through the transaction cycle; money laundering is the process of legalizing black money or transferring the amounts as lawful revenue while hiding the source of the money received. The objective of the study is to have a thorough understanding of the money laundering scenario and how it affects the domestic and global economy, assess the money laundering challenges facing financial institutions, and offer strategic methods for financial institutions to mitigate the risks. Bangladesh is a victim of money laundering and other forms of financial crime. In many ways, the competent authority provides additional opportunities to whiten money. This study first identifies the necessity of anti-money laundering for public and private banks and non-bank financial institutions operating in Bangladesh. The major finding is recurrent amnesties harm corruption and money laundering in Bangladesh. Corruption and money laundering in Bangladesh are projected to decrease if this report adopts recommendations. This will ensure fairness in society in many ways, such as prohibiting criminal activity and will help to prepare sustainable development programs and their achievement and allow honest taxpayers to purchase properties on an equal footing. Bangladesh's government should cooperate with other nations to combat money laundering and constantly upgrade its methods for enforcing laws and regulations.","PeriodicalId":153790,"journal":{"name":"Saudi Journal of Economics and Finance","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125966419","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0