Balance (Alexandria, Va.)最新文献

TREN DOMINAN DALAM PENELITIAN ACCOUNTING CONSERVATISM: ANALISIS BIBLIOMETRIK 会计保护研究的主导趋势:参考文献分析

Balance (Alexandria, Va.) Pub Date : 2023-11-11 DOI: 10.32502/jab.v8i2.6772

Rahmawati Kaco, Syarifuddin Rasyid, Darmawati Darmawati

{"title":"TREN DOMINAN DALAM PENELITIAN ACCOUNTING CONSERVATISM: ANALISIS BIBLIOMETRIK","authors":"Rahmawati Kaco, Syarifuddin Rasyid, Darmawati Darmawati","doi":"10.32502/jab.v8i2.6772","DOIUrl":"https://doi.org/10.32502/jab.v8i2.6772","url":null,"abstract":"Penelitian ini bertujuan mengkaji perkembangan accounting conservatism selama 10 tahun terakhir. Sumber data yang digunakan adalah metadata artikel yang terpublikasi pada science direct antara tahun 2013 hingga 2023. Studi ini menggunakan metode penelusuran literature review dengan menggabungkan aplikasi Open Knowledge Map (OKM) dan Vos Viewer (VV). Data yang diperoleh diolah sesuai dengan prosedur aplikasi yang digunakan, kemudian dianalisis. Hasil dari studi ini mempresentasikan pemetaan dan analisis mengenai peluang riset masa depan yang terkait dengan accounting conservatism. OKM digunakan untuk memetakan cluster-cluster dalam accounting conservatism, sedangkan VV digunakan untuk menganalisis cluster accounting conservatism dengan pendekatan dan sumber data yang berbeda. Berdasarkan hasil analisis, tren yang ditunjukkan melalui VV yaitu Stock Price Crash Risk dan Corporate Governance merupakan topik yang memiliki jumlah literatur terbanyak. Berdasarkan kedua hasil analisis topik Earnings Management, Cash Holdings, Accounting Conservatism, Corporate Governance, Audit Committee dan Executive Compensation. Oleh karena itu, topik Corporate Governance memiliki peluang penelitian pada yang masih sangat luas dan perlu terus dikembangkan.","PeriodicalId":79798,"journal":{"name":"Balance (Alexandria, Va.)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135043270","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

ANALISIS PENERAPAN ISAK NOMER 35 PADA YAYASAN JEMBER BERBAGI BERKAH BERSAMA 对JEMBER基金会的啜泣编号35的应用分析分享了祝福

Balance (Alexandria, Va.) Pub Date : 2023-11-01 DOI: 10.32502/jab.v8i2.6547

Ganes Arighi Wisnu, Rendy Mirwan Aspirandi, Ibna Kamelia Fiel Afroh

引用次数: 0

DETEKSI KESEHATAN KEUANGAN PERUSAHAAN DENGAN MENGGUNAKAN MODEL TAFFLER PADA SUB SEKTOR TEKSTIL DAN GARMEN 通过在纺织和服装分工区使用塔夫勒模型检测公司的财务健康

Balance (Alexandria, Va.) Pub Date : 2023-11-01 DOI: 10.32502/jab.v8i2.6282

Chitra Mukti, Andreanov Ridhovan, Alia Sri Damayanti, Wan Variani Permatasari, Rosdiana Rosdiana, Yanuar Ramadhan

引用次数: 0

ANALISIS PELAKSANAAN PENYUSUNAN LAPORAN KEUANGAN BADAN USAHA MILIK DESA PADA KABUPATEN BELITUNG TIMUR 东比利东县村办企业财务报表编制实施情况分析

Balance (Alexandria, Va.) Pub Date : 2023-11-01 DOI: 10.32502/jab.v8i2.7116

Siswanto Siswanto, Iskandar Iskandar, Kodirin Kodirin

{"title":"ANALISIS PELAKSANAAN PENYUSUNAN LAPORAN KEUANGAN BADAN USAHA MILIK DESA PADA KABUPATEN BELITUNG TIMUR","authors":"Siswanto Siswanto, Iskandar Iskandar, Kodirin Kodirin","doi":"10.32502/jab.v8i2.7116","DOIUrl":"https://doi.org/10.32502/jab.v8i2.7116","url":null,"abstract":"This research aims to determine the process of preparing financial reports for Village-Owned Enterprises in Belitung Timur Regency. This research was conducted on 5 village-owned enterprises in Belitung Timur Regency. The research method is qualitative with a case study approach related to the process of preparing financial reports carried out by village-owned enterprises in 2022 and 2023 as well as looking at sample data from other village-owned enterprises financial reports. The research results show that village-owned enterprises financial reports in Belitung Timur Regency have generally not been prepared in accordance with applicable standards. In 2023, Belitung Timur Regency village-owned enterprises will have prepared financial reports using an application, but there are still several errors that occur, this is because the education process for village-owned enterprises managers is still ongoing. This research offers several solutions that can be implemented, including the regional government issuing regulations requiring village-owned enterprisesto prepare financial reports according to standards, and holding training for village-owned enterprises managers.","PeriodicalId":79798,"journal":{"name":"Balance (Alexandria, Va.)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135325734","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 CASH RATIO AND RETURN ON ASSET ON FIRM VALUE OF CONSTRUCTION COMPANIES SUB SECTOR LISTED ON THE IDX FOR THE 2019-2022 PERIOD 现金比率和资产收益率对2019-2022年期间在idx上市的建筑公司子行业公司价值的影响

Balance (Alexandria, Va.) Pub Date : 2023-08-19 DOI: 10.21274/balance.v4i1.8151

Haikal Farrel Al-Kautsar, Alif Mulya Ardhani, Kholda Atiyatul Maula, Heikal Muhammad Zakaria Hakim

引用次数: 0

HEALTH SERVICE EFFICIENCY: COST ANALYSIS OF TIME DRIVEN ACTIVITY BASED COSTING METHODS IN CAESAR SURGERY SERVICES IN PKU MUHAMMADIYAH HOSPITAL, YOGYAKARTA 保健服务效率:日惹大学穆罕默迪亚医院凯撒外科服务中基于时间驱动的活动成本法的成本分析

Balance (Alexandria, Va.) Pub Date : 2023-08-07 DOI: 10.21274/balance.v4i1.8092

Faizal Satria Desitama, Muhammad Alhada Fuadilah Habib

{"title":"HEALTH SERVICE EFFICIENCY: COST ANALYSIS OF TIME DRIVEN ACTIVITY BASED COSTING METHODS IN CAESAR SURGERY SERVICES IN PKU MUHAMMADIYAH HOSPITAL, YOGYAKARTA","authors":"Faizal Satria Desitama, Muhammad Alhada Fuadilah Habib","doi":"10.21274/balance.v4i1.8092","DOIUrl":"https://doi.org/10.21274/balance.v4i1.8092","url":null,"abstract":"Negative difference between the fee for cesarean surgery services provided by the hospital and the tariff claimed by BPJS resulted in the hospital bearing the cost difference. This study aims to determine the level of inefficiency in cesarean surgery healthcare services through cost calculation using the Time Driven Activity Based Costing (TDABC) method at PKU Muhammadiyah Yogyakarta Hospital. This study uses a qualitative approach with a case study strategy. The subjects of this research were determined using purposive sampling approach, involving 5 informants as personnel in each cost pool. In-depth interviews and documentation of internal financial data were used as data collection techniques. The results of this study show the presence of inefficiency in the Accommodation cost pool and the Cleaning service cost pool. Inefficiency in cesarean surgery services can be determined after analyzing the utilization of capacity, which is the end result of cost calculation using the TDABC method. The stages of cost analysis using the TDABC method in this study include: 1) Identification of Cost Pools, 2) Identification of total costs for each cost pool, 3) Determination of practical capacity and capacity cost rate for each cost pool, 4) Determination of time estimates for each cost pool, 5) Cost calculation, and 6) Analysis of capacity utilization to determine the level of inefficiency by calculating the percentage of available capacity compared to idle capacity. The results of this study are expected to provide input regarding the optimization of idle capacity, cost efficiency, and improvement of healthcare service processes in the hospital.","PeriodicalId":79798,"journal":{"name":"Balance (Alexandria, Va.)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135999891","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

CHALLENGES IN APPLICATION BASED ACCOUNTING AND FINANCIAL MANAGEMENT PRACTICES FOR MICRO SMALL AND MEDIUM ENTERPRISES 中小微企业应用会计和财务管理实践的挑战

Balance (Alexandria, Va.) Pub Date : 2023-08-01 DOI: 10.21274/balance.v4i1.7975

LANTIP SUSILOWATI BINTI SUWADJI

{"title":"CHALLENGES IN APPLICATION BASED ACCOUNTING AND FINANCIAL MANAGEMENT PRACTICES FOR MICRO SMALL AND MEDIUM ENTERPRISES","authors":"LANTIP SUSILOWATI BINTI SUWADJI","doi":"10.21274/balance.v4i1.7975","DOIUrl":"https://doi.org/10.21274/balance.v4i1.7975","url":null,"abstract":"Abstract: Many micro, small and medium enterprises (UMKM) have not recorded their business finances so they cannot monitor their business development. For this reason, the purpose of this study is to carry out mentoring activities for micro, small and medium enterprises entrepeneurs in the practice of recording their business finances by using digital applications so that it is simpler and easier to present their financial reports according to SAK EMKM standards. Research that uses a qualitative approach with this type of descriptive research chooses the digital applications chosen to be used are SI APIK and Teman Bisnis because these two applications are easy to access with Android and are quite simple in their practical stages to be practiced with the UMKM community of the Cemoro Barong association, located in Tapan Village, Kedungwaru District, Tulungagung Regency, East Java Province which consists of 18 UMKM with various types of service, trading and manufacturing businesses. As a result, entrepreneurs in the community are enthusiastic about implementing this accounting application. The entrepreneurs can use this application to assist them in controlling merchandise stocks to compiling financial reports according to SAK EMKM standards. This application is suitable for use in recording business finances both services, trade and manufacturing. ","PeriodicalId":79798,"journal":{"name":"Balance (Alexandria, Va.)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134997023","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 INFLUENCE OF INTELLECTUAL CAPITAL ON THE FINANCIAL PERFORMANCE OF SHARIA PUBLIC BANK INDONESIA IN 2019-2021 智力资本对印尼伊斯兰公立银行2019-2021年财务绩效的影响

Balance (Alexandria, Va.) Pub Date : 2023-08-01 DOI: 10.21274/balance.v4i1.7426

Andriani Andriani, Della Rohmatul Fauziah

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REPUTATIONAL RISK MANAGEMENT STRATEGY AT INDONESIAN SHARIA BANK AND MUAMALAT INDONESIAN BANK 印尼伊斯兰银行和muamalat印尼银行的声誉风险管理策略

Balance (Alexandria, Va.) Pub Date : 2023-08-01 DOI: 10.21274/balance.v4i1.7726

Neni Utami, Rokhmat Subagiyo, Binti Nur Asiyah

引用次数: 0

Einleitung

Balance (Alexandria, Va.) Pub Date : 2020-02-10 DOI: 10.1515/9783110605280-001

E. Goebel, C. Zumbusch

引用次数: 0