A Study on the Improvement of the Disclosure on Long-term and Short-term Investment Securities in Government Financial Statements

2021 ◽  
Vol 19 (3) ◽  
pp. 65-102
Author(s):  
Hye-Jeong Nam ◽  
◽  
A Young Lee ◽  
Dong-Su Kim ◽  
Hong-Seok Kang
Keyword(s):  
Financial Statements ◽  
Short Term ◽  
Short Term Investment

KEY ASPECTS OF THE CREDIT AND LOAN ACCOUNTING PROCESS

2021 ◽  
Vol 4 (4) ◽  
pp. 175-181
Author(s):  
S. N. KOVALENKO ◽  
◽  
Yu. N. KOVALENKO ◽  
Keyword(s):  
Financial Statements ◽  
Short Term ◽  
Economic Entity ◽  
Analytical Review ◽  
Key Aspects

The article presents the procedure for accounting for borrowed funds, short-term and long-term, provides an analytical review of the accounting financial statements, regarding loans and borrowings of an economic entity.

scholarly journals Lalabet Financial Analysis: Study of Islamic Economics at Micro Level

2021 ◽  
Vol 4 (1) ◽  
pp. 233-244
Author(s):  
Ainorrofiqie Ainorrofiqie ◽  
Umrotul Khasanah ◽  
Akhmad Djalaluddin
Keyword(s):  
Financial Management ◽  
Financial Analysis ◽  
Financial Statements ◽  
The Body ◽  
Short Term ◽  
The Family ◽  
Micro Level ◽  
The Impact ◽  
The Village

This research aims to explore the model of financial management tradition Lalabet in the village of Babbalan District Batuan Sumenep. This study is based on the fact that occurred in the community about the implementation of traditions carried out by the heirs to family members who died. Interpretative qualitative research is used and an in-depth understanding of a problem that occurs is emphasized more. Based on the results of this study, the financial management tradition Lalabet can be done based on accounting equations. The accounts contained in the accounting equation is not used in its entirety and are reported as are generally financial statements. In this case, the source of funds in carrying out Lalabet tradition is sourced from personal money, money and donations from the family, money from Muslimat, debt, and money or goods from Lalabet's proceeds. The impact is the onset of debt both short-term and long-term. While the expenditure is in the form of costs in taking care of the body, costs for tahlilan (petto'arean), pa'polo, nyatos, nyataon, nyaebu, mangaji, ngin-tangin, nyalenin mayyid, and ajege makam (kep-sekep).

scholarly journals Analisis Peluang Penyertaan Modal Pemerintah Daerah Kota XYZ pada PT Bank Jawa Barat dan Banten (Bank BJB)

2016 ◽  
Vol 2 (1) ◽  
pp. 54
Author(s):  
Dian Yudo Palupi ◽  
Farida Ratna Dewi ◽  
R. Dikky Indrawan
Keyword(s):  
Swot Analysis ◽  
Financial Analysis ◽  
Risk Exposure ◽  
Regional Government ◽  
Government Bond ◽  
Short Term ◽  
Small Risk ◽  
Short Term Investment ◽  
Stock Share

Economic growth and public welfare are the reason of regional autonomy regulation policy (UU No 22 year 1999). The policy allows regional economic resources managed by regional government to achieve its goal. One of the regional government strategies is investment strategy, which in this case investing in banking industry. The purposes of the study are 1) to identify the investment regulation on regional government 2) to identify the Bank BJB business and investment environment 3) to identify the comparison of investment feasibility on Bank BJB versus other banks 4) to identify the position of Stock Share A series owned by XYZ at Bank BJB. The data collection methods are using structured interview, in depth interview, field survey and literature study. The analysis tools are using institutional analysis, SWOT analysis and financial analysis. Institutional analysis showed XYZ regional government investment management is limited to regulation as follow 1) long term capital (stock share) investment limited only at BUMD (e.g. Bank BJB) 2) short term investment e.g. saving and deposit is limited only at healthy and feasible bank, and government bond which has small risk exposure. The financial analysis also showed the increasing performance of BJB Earning per Share (EPS) and Return on Equity (ROE) from 2006 until 2010. The SWOT analysis support other analysis that BJB Bank position in financial industry is suitable for long term and short term investment for XYZ regional government. Base on explanation above, the conclusions are the autonomy regulation limited XYZ regional government to invest as shareholders in A series (stock share) or B series (stock share) at BJB Bank only, and for short term investment is limited only at healthy and feasible bank, and government bond which has small risk exposure.

scholarly journals ANALISIS HARGA SAHAM INDEX KOMPAS 100 DENGAN PENDEKATAN ERROR CORRECTION MODEL

2021 ◽  
Vol 4 (1) ◽  
pp. 406-414
Author(s):  
Amir Hamzah
Keyword(s):  
Error Correction ◽  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Financial Statements ◽  
Error Correction Model ◽  
Short Term ◽  
Correction Model ◽  
Positive Effect

The purpose of this research is to analyze the short term and long term relationship between ROI, EPS, PER ,inflation, SBI, exchange rate,and GDP on Stock Price. The data in this research is company financial statements which included Compas 100 Index on the Indonesia Stock Exchange. statistical analysis in this research used stasionarity test, The Classical Assumptions Test, Cointegration Test, Error Correction Model Test. This research found that partially ROI, EPS, PER variables a positive effect on stock prices in the short term and long term, KURS and SBI a positive effect on stock prices in the short term, but there is no effect in the long term, inflation and GDP do not affect the stock price both in the short term and long term. Simultaneously affected the stock prices significantly affect on stock price both in the short term and long term.

scholarly journals Analisis Penerapan Pengakuan Pendapatan Kontrak Konstruksi Berdasarkan PSAK 34

2019 ◽  
Vol 7 (3) ◽  
pp. 391-396
Author(s):  
Riki Subagja ◽  
Didit Pradipto
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Revenue Recognition ◽  
Short Term ◽  
Construction Contracts ◽  
Term Contract ◽  
Short Term Contract ◽  
The One ◽  
Construction Services

This study aims to analyze the implementation of contract revenue recognition based on PSAK 34. The problem that is often faced by companies that are particularly engaged in the field of construction services in the recognition of income is the method of revenue recognition what should be used or applied, because there are differences in recognition between the one method with others. Especially if a project is done is more than a year or the so-called Long-term project. In addition, the presentation of financial statements of income recognition in each accounting period must be reported in accordance with generally accepted Accounting Standards (PSAK No. 34 concerning Construction Contracts). There is only one method used or applied that is the percentage completion method. The percentage method recognizes income with two approaches, based on physical progress and cost-to-cost. PT X as a construction service company uses the percentage of completion method with a physical progress approach (Physical progress) in the recognition of his opinion for both long-term contract and short-term contract. The results of this study conclude that the accounting treatment of the application of revenue recognition of construction services by using the percentage of completion method with physical progress approach on PT X is in conformity with the accounting standards set in PSAK No. 34. However, when compared to revenue recognition using the percentage of completion method with a cost-to-cost approach the firm can recognize the revenue and expenses more to illustrate or show a more proportional calculation because it corresponds to the costs incurred or poured out.   Keywords: revenue recognition, expense recognition, PSAK no. 34

scholarly journals Financial stability of enterprises in Serbian agriculture, fishing and forestry sector

2021 ◽  
Vol 68 (3) ◽  
pp. 745-758
Author(s):  
Denis Kušter
Keyword(s):  
Financial Stability ◽  
Financial Analysis ◽  
Poor Performance ◽  
Financial Statements ◽  
The Other ◽  
Short Term ◽  
Consolidated Financial Statements ◽  
Forestry Sector ◽  
Significant Disturbance

The main aim of this research paper is to examine financial stability, including indebtedness, interest coverage, and profitability of enterprises in Serbian Agriculture, fishing, and forestry sector. The research was performed using the tools of accounting and financial analysis. Period from 2015 to 2019 was observed. Analysis was based on consolidated financial statements for all enterprises that belonged to the sector in mentioned period. Research results show that the enterprises managed to maintain acceptable level of long-term financial stability, while on the other hand, there was a more significant disturbance on the side of short-term financial stability. Solid performances were recorded in the field of interest coverage, but also indebtedness where those indicators met referent values in almost every observed year. In the field of profitability that was examined via ROA and ROE indicators, poor performance was recorded.

scholarly journals Role of Framing towards Islamic Business Engagement in Asia: A Case of Pakistan

2020 ◽  
Vol V (III) ◽  
pp. 23-31
Author(s):  
Muhammad Awais ◽  
Waqar Haider Hashmi ◽  
Adeel Mustafa
Keyword(s):  
Stock Market ◽  
Primary Data ◽  
Research Paradigm ◽  
Short Term ◽  
Word Cloud ◽  
Short Term Investment ◽  
The Way

The aim of this study is to examine the phenomenon of framing as a cause of making wrong decisions while investing in Islamic stocks. Framing refers to the bias of people that describes the way they respond to a specific option as per its offer. After collecting primary data through interviews, including open-ended questions from the Pakistani stock market under the subjective or constructivist research paradigm, NVivo it is applied to get word cloud for appropriate analysis. The study finds that there are so many complexities and impurities that blindfold brokers and investors to differentiate between Shariah-compliant versus conventional stocks. This research can be further extended by differentiating between long-term and short-term investment horizons.

EXPRESS: Early Cost Realization and College Choice

2021 ◽  
pp. 002224372110263
Author(s):  
Haewon Yoon ◽  
Yang Yang ◽  
Carey K. Morewedge
Keyword(s):  
Student Loans ◽  
Low Cost ◽  
Investment Decision ◽  
Cash Flows ◽  
Short Term ◽  
Non Profit ◽  
Financial Costs ◽  
Financial Decision ◽  
Short Term Investment

We propose a formal tuition myopia model of the decision-making process by which students evaluate the financial costs and returns of college. In simulations, surveys, and experiments, we find that even when student loans defer payment of attendance costs until after graduation—the same moment when students can begin earning a salary that reflects their degree—students psychologically realize the financial costs of college much earlier. This early cost realization frames a majority of choices between any pair of colleges as an intertemporal tradeoff between a smaller short-term investment with smaller long-term returns (a low cost-low return college; LC-LR) and a larger short-term investment with larger long-term returns (a high cost-high return college; HC-HR). While a rational model based on projected future cash flows most often favors the HC-HR college, our model predicts a preference for the LC-LR college among students who are financially impatient and in choice pairs where the equilibrium between LC-LR and HC-HR options is at a low discount rate threshold. Our model of a life-altering financial decision that affects millions of students each year offers valuable insights for universities, policymakers, and non-profit organizations advocating for students to treat higher education as an investment decision.

scholarly journals THE EFFECT OF MUDHARABAH, MUSHARAKA, AND IJARAH FINANCING TO RETURN ON EQUITY IN BANK BRI SHARIA PERIOD 2016-2020

2021 ◽  
Vol 1 (2) ◽  
pp. 268-285
Author(s):  
Filia Fransiska ◽  
Asmak Ab Rahman ◽  
Shinta Maharani
Keyword(s):  
Error Correction ◽  
Quantitative Methods ◽  
Secondary Data ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Short Term ◽  
Correction Model ◽  
Return On Equity ◽  
Positive Effect

Aim of this research is the phenomenon on the 2016-2020 financial statements of BRI Syariah Bank. It shows that the increase in  income is not always followed by an increase in Return On Equity (ROE) at BRI Syariah Bank, vice versa. The purpose of this study was to determine the effect of mudharabah, musyaraka, and ijarah  both in the long and short term on Return On Equity (ROE). The method of this study used quantitative methods, and used secondary data. The population and sample used in this study are BRI Syariah Bank monthly reports, including mudharabah, musyaraka, and ijarah  in the 2016-2020 period. The analytical method used is the Error Correction Model (ECM) with the Eviews program. The results in this study indicate that in the short term and long term, mudharabah  has a significant positive effect on return on equity (ROE), the short term results show that the t-statistic (t-count) is greater than the t-critical (2.833045>2.002247). . Meanwhile, the results of the long-term test show that the t-statistic (t-count) is more significant than t-critical (2.467613>2.002247). Musharaka  in the short term and long term affects the return on equity (ROE). The short-term results show that the t-statistic (t-count) is greater than the t-critical (2.909601>2.002247). Meanwhile, the results of the long-term test show that the t-statistic (t-count) is more significant than t-critical (2.733504>2.002247). While ijarah  in the short term and the long term does not affect the return on equity (ROE), the short term results show that the t-statistic (t-count) is greater than the t-critical (1.330407<2.002247). Meanwhile, the results of the long-term test show that the t-statistic (t-count) is more significant than t-critical (1.256261<2.002247). Simultaneously, in the short term, mudharabah, Musharaka, and ijarah  have a significant and positive effect on the return on equity (ROE) of 23.8249%. While in the long term, it has a significant effect of 28.3164%.

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