JFBA: Journal of Financial and Behavioural Accounting最新文献

筛选
英文 中文
Analysis of Cost Budget and Cost Budget Realization Before and During the Covid-19 Pandemic at Hotel XYZ XYZ酒店在Covid-19大流行之前和期间的成本预算和成本预算实现分析
JFBA: Journal of Financial and Behavioural Accounting Pub Date : 2022-01-07 DOI: 10.33830/jfba.v1i2.1748.2021
Rani Nursyifa, Dianila Oktyawati
{"title":"Analysis of Cost Budget and Cost Budget Realization Before and During the Covid-19 Pandemic at Hotel XYZ","authors":"Rani Nursyifa, Dianila Oktyawati","doi":"10.33830/jfba.v1i2.1748.2021","DOIUrl":"https://doi.org/10.33830/jfba.v1i2.1748.2021","url":null,"abstract":"This study was conducted at Hotel XYZ, which is a tourism-related services company. This study aims to determine whether the realization of Hotel XYZ's cost budget before and during the Covid-19 pandemic was effective and efficient. The data used is operational data from Hotel XYZ in 2019 and 2020, supported by information derived from interviews with Hotel XYZ's chief accounting officer.  The method is the qualitative descriptive analysis. The technique used for data analysis is the analysis of variance. The results showed that the realization of Hotel XYZ's cost budget before and during the Covid-19 pandemic was effective and efficient.","PeriodicalId":211170,"journal":{"name":"JFBA: Journal of Financial and Behavioural Accounting","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124505238","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
Factors Affecting the Level of Disclosure of Islamic Social Reporting (ISR) at Sharia Commercial Banks in Indonesia 影响印尼伊斯兰教商业银行伊斯兰社会报告披露水平的因素
JFBA: Journal of Financial and Behavioural Accounting Pub Date : 2022-01-07 DOI: 10.33830/jfba.v1i2.2424.2021
R. Mais, Fajriana Ramadhanty
{"title":"Factors Affecting the Level of Disclosure of Islamic Social Reporting (ISR) at Sharia Commercial Banks in Indonesia","authors":"R. Mais, Fajriana Ramadhanty","doi":"10.33830/jfba.v1i2.2424.2021","DOIUrl":"https://doi.org/10.33830/jfba.v1i2.2424.2021","url":null,"abstract":"This is the study conducted to determine the factors influence the Islamic Social Reporting (ISR) level disclosure at the bank of Islamic Commercial in Indonesia in period of 2016-2020 where the variables are company size (SIZE), profitability (ROA), and company age (AGE). The quantitative method used in this study is a causal research strategy (cause and effect) with panel data regression based on the help of Eviews' 10. All Islamic Commercial Banks who registered in Financial Services Authority (OJK) in 2016 – 2020 is population of this study. The researcher used the method of purposive sampling to choose the sample. The secondary data of this research gained from the reports of financial banking which is downloaded from its website. The researcher analyzed data by using multiple regression test and hypothesis testing. The results of this study indicate that there is a significant positive effect between company size, age and profitability on the level of disclosure in Islamic Social Reporting.","PeriodicalId":211170,"journal":{"name":"JFBA: Journal of Financial and Behavioural Accounting","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121361752","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
Issuance Value, Issuance Rating and Life of Sharia Bond on Sharia Capital Market Reaction 伊斯兰教债券的发行价值、发行评级和寿命对伊斯兰教资本市场的反应
JFBA: Journal of Financial and Behavioural Accounting Pub Date : 2021-04-05 DOI: 10.33830/jfba.v1i1.2241.2021
R. Mais, D. Maharani, Agus Prasetyo
{"title":"Issuance Value, Issuance Rating and Life of Sharia Bond on Sharia Capital Market Reaction","authors":"R. Mais, D. Maharani, Agus Prasetyo","doi":"10.33830/jfba.v1i1.2241.2021","DOIUrl":"https://doi.org/10.33830/jfba.v1i1.2241.2021","url":null,"abstract":"This study aims to examine whether the value of islamic bonds issuance, rating of islamic bonds issuance, and age of islamic bonds issuance to the capital market reaction. The value of islamic bonds issuance is proxied by sukuk equity ratio, rating of islamic bonds issuance, and age of islamic bonds are used as independent variables. The capital market reaction is proxied by abnormal return as the dependent variable on Companies Issuing Bonds on the Indonesia Stock Exchange. This study uses a descriptive quantitative approach, which is measured using a multiple regression analysis method with Eviews 10. The population of this study is Companies Issuing Bonds on the Indonesia Stock Exchange (IDX) from 2017 to 2019. With a total sample size of 16 companies with the amount of islamic bonds as much as 135. The results of this study prove that (1) The value of islamic bonds issuance has an effect on the capital market reaction, (2) The rating of islamic bonds issuance has an effect on the capital market reaction, and (3) The age of islamic bonds has no effect on the capital market reaction on Companies Issuing Bonds on the Indonesia Stock Exchange 2017-2019.","PeriodicalId":211170,"journal":{"name":"JFBA: Journal of Financial and Behavioural Accounting","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131496995","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
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信