Universal Journal of Accounting and Finance最新文献_第3页

ANALISIS ECONOMIC VALUE ADDED (EVA) PT. UNILEVER ,Tbk 经济增加值(EVA)分析，联合利华，Tbk

Universal Journal of Accounting and Finance Pub Date : 2023-08-29 DOI: 10.31942/jafin.v2i2.9432

Aldha Wulan Nandari, Endang Purwanti, Pandi Afandi

引用次数: 0

ANALISIS ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PADA PT KERETA API INDONESIA (Persero) 现金流分析，以评估印尼铁路(Persero)的财务表现

Universal Journal of Accounting and Finance Pub Date : 2023-08-29 DOI: 10.31942/jafin.v2i2.9431

Heni Risnawati, Hasna Mudiarti, Tuti Nadhifah

{"title":"ANALISIS ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PADA PT KERETA API INDONESIA (Persero)","authors":"Heni Risnawati, Hasna Mudiarti, Tuti Nadhifah","doi":"10.31942/jafin.v2i2.9431","DOIUrl":"https://doi.org/10.31942/jafin.v2i2.9431","url":null,"abstract":"The purpose of this studi to analyze the financial performance of PT Kereta Api Indonesia (Persero) in 2019- 2021 using a cash flow measurement tool. The ratios used in this study are five ratios including the ratio of operating cash flows to current liabilities, the ratio of operating cash flows to interest, the ratio of operating cash flows to capital expenditures, the ratio of operating cash flows to total debt and the ratio of operating cash flows to net income. The research method uses secondary data, namely the financial statements of PT KAI (Persero) for 2019-2021. The sampling technique uses a purposive sampling method where samples are taken with a specific purpose. The sample in this study is the financial statements that have been audited for three years. The results show that the ratio of operating cash flow to interest, the ratio of operating cash flow to capital expenditure has a fairly good performance. As for the ratio of operating cash flow to current liabilities, operating cash flow to total debt and the ratio of operating cash flow to net income, the performance was not good.Keywords : cash and cash equivalents, cash flows, financial reports, financial performance","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136349823","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

Payout Flexibility and Firm Innovation 支付灵活性和企业创新

Universal Journal of Accounting and Finance Pub Date : 2023-08-25 DOI: 10.33423/jaf.v23i3.6352

Sharier Azim Khan

引用次数: 0

Analyzing and Understanding Social Marketing Activities of Turkish Banking Corporations: Comparisons and Association Rule Learning 分析与理解土耳其银行企业的社会营销活动:比较与关联规则学习

Universal Journal of Accounting and Finance Pub Date : 2023-08-25 DOI: 10.33423/jaf.v23i3.6354

Recep Pekdemir, Ayça Zeynep Süer, Melis Ercan, Emrah Önder

{"title":"Analyzing and Understanding Social Marketing Activities of Turkish Banking Corporations: Comparisons and Association Rule Learning","authors":"Recep Pekdemir, Ayça Zeynep Süer, Melis Ercan, Emrah Önder","doi":"10.33423/jaf.v23i3.6354","DOIUrl":"https://doi.org/10.33423/jaf.v23i3.6354","url":null,"abstract":"This study addresses the question, “What is the extent of disclosures related to marketing social change as changing behavior to promote social good and well-being, any evidence from the Turkish banking industry?” To address this question, the study analyzes the social marketing activities of 12 banking corporations listed on the Borsa Istanbul in Turkey. For this, annual reports, sustainability reports, or integrated reports of those are examined from 2017 to 2021. It is aimed to compare the social marketing activities of banks in Turkey and trends that have been observed for years and banks. It is also aimed at determining the most frequent social marketing activities. The banks are involved mostly in the themes of environmental behaviors and community involvement behaviors. To observe the relationships between social marketing activities, “Association Rule Analysis with Apriori Algorithm” is applied. The management of the banks can use the findings of Apriori Algorithm in the strategic decision-making process if they are aware of the social marketing activities that rival banks are emphasizing and the relationships between these activities.","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83274171","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 Impact of Information Uncertainty on Stock Performance During the 2008-2009 Financial Crisis 2008-2009年金融危机期间信息不确定性对股票表现的影响

Universal Journal of Accounting and Finance Pub Date : 2023-08-25 DOI: 10.33423/jaf.v23i3.6353

Arthur C. Allen, Wei Zhang

引用次数: 0

An Empirical Investigation on the Understandability of Accounting Income 会计收益可理解性的实证研究

Universal Journal of Accounting and Finance Pub Date : 2023-08-02 DOI: 10.33423/jaf.v23i3.6281

引用次数: 0

Master of Science in Forensic Auditing Analytics: One University’s Response to Skills Gap 法证审计分析理学硕士:一所大学对技能差距的回应

Universal Journal of Accounting and Finance Pub Date : 2023-08-02 DOI: 10.33423/jaf.v23i3.6309

Vicki M. Stewart

{"title":"Master of Science in Forensic Auditing Analytics: One University’s Response to Skills Gap","authors":"Vicki M. Stewart","doi":"10.33423/jaf.v23i3.6309","DOIUrl":"https://doi.org/10.33423/jaf.v23i3.6309","url":null,"abstract":"Worldwide, corporations and other institutions face substantial losses from fraud. In its 2022 Report to the Nations, the Association of Certified Fraud Examiners (ACFE) stated that based on its survey responses, organizations reported losing approximately five percent of their revenue annually to fraud. Extrapolating the reported fraud percentage, the amount lost globally to fraud exceeds $4.7 trillion annually (ACFE, 2022). As commerce moves to a digital economy, the opportunities for electronic fraud will increase, and so will the need for analytical skills for fraud examiners (Kramer et al., 2017). The American Institute of Certified Public Accountants (AICPA), as well as accounting educators, cites the need for more training in forensic auditing skills to detect financial statement fraud (DiGabriele, 2011). Also, the CPA Evolution initiative addresses the need for technical skills for accountants. This paper discusses the merits of a Master of Science in Forensic Auditing Analytics degree at Texas A&M University-Commerce (TAMUC) offered through a blend of existing graduate courses in accounting and business analytics in meeting industry expectations.","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77965569","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

Pretax Payroll Deduction for Parking? An Illustrating Example 停车税前工资扣除?举例说明

Universal Journal of Accounting and Finance Pub Date : 2023-08-02 DOI: 10.33423/jaf.v23i3.6279

引用次数: 0

Exam Time Usage in Accounting Courses and Student Exam Performance 会计课程考试时间使用与学生考试成绩

Universal Journal of Accounting and Finance Pub Date : 2023-08-02 DOI: 10.33423/jaf.v23i3.6280

引用次数: 0

Mean Reversion of Low and High Stock Returns 股票收益高低的均值回归

Universal Journal of Accounting and Finance Pub Date : 2023-08-02 DOI: 10.33423/jaf.v23i3.6278

引用次数: 0