Technium Business and Management最新文献

Banking Service Quality and Its Impact on Commercial Banks' Reputation: An Applied Study at the University of Kerbala 银行服务质量及其对商业银行声誉的影响：卡尔巴拉大学的应用研究

Technium Business and Management Pub Date : 2024-07-16 DOI: 10.47577/business.v8i.11439

Rassol Abd, Aljalil Mahdi, Hayder Ali Abdullah, Mohammed Hussein Ali

引用次数: 0

Business Feasibility Analysis for Investors in Telecommunications Companies for 2017-2022 Period Using the Financial Distress Model 利用财务困境模型对 2017-2022 年期间电信公司投资者的商业可行性分析

Technium Business and Management Pub Date : 2024-07-10 DOI: 10.47577/business.v8i.11397

John Henry Wijaya, D. Saputera, Wahyu Panji Nugraha

{"title":"Business Feasibility Analysis for Investors in Telecommunications Companies for 2017-2022 Period Using the Financial Distress Model","authors":"John Henry Wijaya, D. Saputera, Wahyu Panji Nugraha","doi":"10.47577/business.v8i.11397","DOIUrl":"https://doi.org/10.47577/business.v8i.11397","url":null,"abstract":"This study analyzes the financial viability of Indonesian telecommunications companies from 2017 to 2022 using financial distress models. The research focuses on comparing the Altman Z-Score and Grover models to predict financial distress, evaluating their effectiveness in providing insights for investors. The telecommunications sector in Indonesia has seen rapid growth, driven by increased smartphone penetration, internet access, and the adoption of 5G technology. However, this growth is accompanied by challenges such as intense competition, economic instability, and regulatory changes, which pose risks of financial distress.Financial distress in telecommunications companies is assessed through key financial ratios, examining liquidity, leverage, and profitability. The study utilizes historical financial data from leading telecommunications companies, applying the Zmijewski and Grover models to predict bankruptcy and assess financial health. Results indicate significant variations in financial performance across companies, with some showing stability and others fluctuating between healthy and distressed states.The research identifies critical financial ratios used in performance evaluation and highlights the relevance of each method. Findings suggest that while both models are valuable, the Zmijewski model demonstrates higher accuracy (93%) compared to the Grover model (77%), making it more reliable for predicting financial distress. This study contributes to better financial management practices in the telecommunications sector, offering investors a comprehensive tool for making informed decisions and mitigating risks.","PeriodicalId":341074,"journal":{"name":"Technium Business and Management","volume":"22 22","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141661234","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

The Effect of Legal - Ethical And Psychological Factors In Reducing Accounting Manipulations: A Field Study 法律、道德和心理因素对减少会计操纵的影响：实地研究

Technium Business and Management Pub Date : 2024-07-09 DOI: 10.47577/business.v8i.11398

Muhammad Ali Jaafar, Alaa Mohsin, Muttlaq Al-Daamy

{"title":"The Effect of Legal - Ethical And Psychological Factors In Reducing Accounting Manipulations: A Field Study","authors":"Muhammad Ali Jaafar, Alaa Mohsin, Muttlaq Al-Daamy","doi":"10.47577/business.v8i.11398","DOIUrl":"https://doi.org/10.47577/business.v8i.11398","url":null,"abstract":"The study aimed to elucidate the extent of accountants' adherence to legal and ethical factors, understand the psychological state of the auditor, explore the impact of regulations governing the auditing profession, and delineate the effect of psychological and ethical factors on the auditor's behavior. The study also sought to gather opinions from auditors, academics, and educators at the University of Baghdad regarding legal, ethical, and psychological factors within the profession. The study found significant correlations between legal, ethical, and psychological factors, and accounting manipulations. There was a statistically significant relationship between legal factors and accounting manipulations, with a correlation coefficient of (0.383) at a significance level of less than (0.01). Similarly, a significant relationship was found between ethical factors and accounting manipulations, with a correlation coefficient of (0.416) at a significance level of less than (0.01). Moreover, a significant relationship was established between psychological factors and accounting manipulations, with a correlation coefficient of (0.659) at a significance level of less than (0.01). The study recommends providing objective solutions to contribute to identifying the reasons for committing manipulation within organizations. It emphasizes the need to implement financial statement analysis techniques as a means of detecting manipulation and underscores the importance of legal actions (civil and criminal) related to filing claims in court, and preserving and protecting evidence. Additionally, auditors should act impartially, separating personal interests from their supervisory role.","PeriodicalId":341074,"journal":{"name":"Technium Business and Management","volume":"2 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141665525","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

Are Human Rights Universal? 人权是普遍的吗？

Technium Business and Management Pub Date : 2024-07-04 DOI: 10.47577/business.v8i.11377

Fahad A. S Al-Fahad

引用次数: 0

Application of Kweau Accounting in Weddings of the Lani Tribe of Wamena Papua 在巴布亚瓦梅纳拉尼部落婚礼中应用奎乌会计法

Technium Business and Management Pub Date : 2024-05-23 DOI: 10.47577/business.v7i.11024

Yoni Degei, Sari Rusmita, Khristina Yunita

引用次数: 0

Exports, Imports, Inflation, BI Rates and Their Implications for Indonesia Composite Index (ICI) in Indonesia 2018-2022 2018-2022年印尼出口、进口、通胀、BI利率及其对印尼综合指数（ICI）的影响

Technium Business and Management Pub Date : 2024-04-16 DOI: 10.47577/business.v7i.10868

Muhammad Ali, Syafrizal Ikram, Suryana Suryana, Sendi Gusnandar Arnan

引用次数: 0

Analyzing the influence of moral culture and job satisfaction on organizational commitment in enhancing employee performance: an empirical study at PT. Antam TBK Gold Mining Business Unit Pongkor 分析道德文化和工作满意度对组织承诺在提高员工绩效方面的影响：在 PT.Antam TBK 黄金矿业业务部 Pongkor 的实证研究

Technium Business and Management Pub Date : 2024-04-08 DOI: 10.47577/business.v2i.10889

Indupurnahayu, Muhamad Azis Firdaus, Maryani, Sapie Bin Sabilan

引用次数: 0

The relationship between strategic consensus and entrepreneurial orientation by mediating strategic leadership: An Analytical study in the Directorate for the Protection of Embassies and Diplomatic Missions 以战略领导力为中介的战略共识与创业导向之间的关系：使馆和外交使团保护局的分析研究

Technium Business and Management Pub Date : 2024-03-29 DOI: 10.47577/business.v7i.10843

Saba Noori Alhamdany, Sofya Imad, Yousif

引用次数: 0

The Impact of Disclosure of Related Parties in the Auditor’s Report and its Reflection on Enhancing Investment Decisions 审计报告中披露关联方的影响及其对加强投资决策的思考

Technium Business and Management Pub Date : 2024-03-13 DOI: 10.47577/business.v7i.10786

Muna Jabbar Mohammed

{"title":"The Impact of Disclosure of Related Parties in the Auditor’s Report and its Reflection on Enhancing Investment Decisions","authors":"Muna Jabbar Mohammed","doi":"10.47577/business.v7i.10786","DOIUrl":"https://doi.org/10.47577/business.v7i.10786","url":null,"abstract":" The research aims to investigate the importance of disclosing related party transactions in the auditor’s report, and to explain the nature of the misstatements involved in related party transactions according to professional publications. In addition to showing the impact of disclosure of related parties in the auditor’s report to enhance the investment decisions of users of those statements, and to achieve the research aims , the inductive method was relied upon as well as the deductive analytical method was used to reach the research objectives. The study tool was used, which was represented in a questionnaire for all Data from the research sample, as the questionnaire was distributed to a number of sample members, and the number was appropriate for conducting statistical analysis as it reached 50 questionnaires, of which 48 questionnaires were suitable for analysis through the Statistical Package for the Social Sciences (SPSS) program. After analyzing the study variables and testing the hypothesis. The research reached the most important conclusions that disclosing the transactions of related parties, especially the essential transactions of members of the Board of Directors, executive administrators, and major shareholders in the auditor’s report, helps to enhance confidence in investment in the economic entity. The most important recommendations were the necessity of developing the content of the audit report in disclosing related parties, because of its impact on increasing the percentage of responsibilities incurred by the auditor, as well as its impact on rationalizing investment decisions and on decision makers in the economic entity.","PeriodicalId":341074,"journal":{"name":"Technium Business and Management","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140244950","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

The Auditor’s Responsibility is to Apply the Concept of Materiality in Accordance with the Standard (ISA.320) in Determining Analytical Audit Procedures to Reduce Audit Risks 审计师的责任是根据准则（ISA.320）运用重要性概念确定分析性审计程序，以降低审计风险

Technium Business and Management Pub Date : 2024-03-13 DOI: 10.47577/business.v7i.10787

Jaafar Abdulhussein, Hilo Aljabi

{"title":"The Auditor’s Responsibility is to Apply the Concept of Materiality in Accordance with the Standard (ISA.320) in Determining Analytical Audit Procedures to Reduce Audit Risks","authors":"Jaafar Abdulhussein, Hilo Aljabi","doi":"10.47577/business.v7i.10787","DOIUrl":"https://doi.org/10.47577/business.v7i.10787","url":null,"abstract":"The research aims to clarify the auditor’s responsibility for applying the concept of materiality in accordance with the (ISA.320) standard in determining the analytical audit procedures represented by the process of assessing audit risks. To achieve the research aims, the descriptive analytical approach was used to deal with data collection and classification. The main study tool, represented by the questionnaire form, was used to collect data from the study sample, which was analyzed through the SPSS program. The questionnaire was distributed to a number of sample members, and the number was suitable for conducting statistical analysis, as it reached 45 questionnaires, of which 40 questionnaires were suitable for analysis. The most important conclusions were that there is a statistically significant effect of the auditor’s analytical procedures when applying the International Auditing Standard Materiality (ISA.320) in assessing audit risks. The study recommended the need for the Accounting and Auditing Council to take measures to verify the compliance of Iraqi audit offices with audit risk assessment procedures through the use of analytical procedures by the auditor in accordance with International Auditing Standard 320 Materiality","PeriodicalId":341074,"journal":{"name":"Technium Business and Management","volume":"28 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140247411","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