scholarly journals Determinants Information Disclosure And Responsibility of Financial Statements to Consistency Muzakki

2021 ◽  
Vol 9 (1) ◽  
pp. 25
Author(s):  
Agus Arwani ◽  
Muhammad Azizul Islam
Keyword(s):  
Information Disclosure ◽  
Research Finding ◽  
Practical Implication ◽  
Financial Statements ◽  
Quantitative Approach ◽  
Simultaneous Effect ◽  
Simultaneous Testing ◽  
Disclosure Of Information ◽  
The Impact ◽  
To Receive

<em>The purpose of the research was to decide the impact of data revelation and money-related articulation responsibility on the consistency of paying zakat, infaq, and sadaqah on LAZ in Pekalongan city. This study uses a quantitative approach that utilizes a questionnaire distributed to s 117respondent. The comes about of the think about appearing that data divergence had a critical impact on the consistency of paying zakat, infaq and sadaqah in Pekalongan city as prove by the calculated t esteem more noteworthy than the t table esteem and the noteworthiness esteem underneath 0.05 so that the first hypothesis Ha1 was accepted. Likewise, the accountability variable financial statements also affect the consistency of paying zakat partially tested to receive Ha2. The simultaneous testing that the effect of information disclosure and financial accountability on the consistency of muzakki also influences simultaneously, which is indicated by the F value greater than the F table. The research finding is that information disclosure, and accountability of financial statements have a partial and simultaneous effect on the consistency of paying for ZIS in the usual city of Pekalongan. The originality of research can be seen from the disclosure of information and the responsibility of financial statements to create consistent muzakki paying zakat, which is different from previous research. The practical implication of this research is that amil zakat institutions can use the importance of disclosing information and accountability of financial statements to be more consistent in entrusting their zakat.</em>

scholarly journals The Effect of Independence and Integrity on Audit Quality: Is There A Moderating Role for E-Audit?

2021 ◽  
Vol 23 (3) ◽  
Author(s):  
Diza Dianeke Budi Prabowo ◽  
Dwi Suhartini
Keyword(s):  
Industrial Revolution ◽  
Audit Quality ◽  
Practical Implication ◽  
Financial Statements ◽  
Auditor Independence ◽  
Audit Process ◽  
Accounting Firms ◽  
Audit Reports ◽  
The Impact

The financial statements must be reliable and become a benchmark in considering an audit decision on the financial statements. In order for this to be achieved, independence and integrity is required in carrying out the audit process. E-Audit helps overcome challenges in the industrial revolution 4.0 and prevent fraud. This research aims of testing and analyzing the role of e-audit in moderating the impact of auditor independence and integrity on audit quality. The data was collected through a questionnaire distributed to auditors at Public Accounting Firms in Surabaya. There are 36 respondents involved. The data were analyzed using SmartPLS. The results showed that auditor independence positively effect audit quality, auditor integrity positively effect audit quality; e-audit does non moderate the effect of auditor independence on audit quality; ande-Audit negatively moderates the effect of auditor integrity on audit quality. The practical implication of this research is that when determining high audit quality, independent auditors should at least increase their independence and integrity so that the resulting audit reports are of high quality and can be a reference for decision makers.

The Influence of CSRSCPAs and the Quality of Financial Statements

2018 ◽  
Vol 10 (1) ◽  
pp. 16
Author(s):  
Li-Lun Liu ◽  
Yu-Ting Huang
Keyword(s):  
Supply Chain ◽  
Financial Statements ◽  
Certified Public Accountants ◽  
Market Participants ◽  
Negative Effect ◽  
Corporate Social ◽  
The Impact ◽  
To Receive ◽  
Specific Expertise

This study examines the corporate social responsibility (CSR) performance of listed companies in Taiwan by looking at how companies meet their CSR obligations and by exploring how employing supply-chain certified public accountants (CSRSCPAs) affects the quality of their earnings. However, despite the benefits stemming from enhanced information corroboration and expertise spillover, CSRSCPAs face the challenge of potential information collusion. Hence, this study looks at supply-chain CPAs in the context of the company’s CSR performance to find out the impact of the company’s financial statements. It finds that the CSRSCPA has a negative effect on discretionary accruals.The inclusion of different supply chain streams reveal that upstream CSRSCPA are more likely than mid-stream and downstream CSRSCPAs to receive favorable reactions from market participants. This response is an indication that market participants are impressed by the specific expertise and knowledge of these professionals.

Disclosure of information in accounting (financial) statements taking into account risk factors

2021 ◽  
pp. 14-24
Author(s):  
E.N. Dombrovskaya
Keyword(s):  
Information Disclosure ◽  
Financial Statements ◽  
Annual Reports ◽  
Professional Judgment ◽  
Amount Of Information ◽  
Disclosure Of Information ◽  
The Russian Federation ◽  
Ministry Of Finance ◽  
Economic Nature ◽  
Material Information

The article discusses the specifics of information disclosure in the accounting (financial) statements of organizations, taking into account the changes in a number of PBUS introduced by Order of the Ministry of Finance of the Russian Federation No. 287n of 27.11.2020. The problems of the article are relevant in the context of the preparation of annual reports and the need to form explanations to it, taking into account the requirements of regulatory documents. The amendments significantly limited the disclosure requirements in the financial statements. The amount of information disclosed depends on the economic risks that accompany the information openness of economic entities. Opportunities for limited disclosure of information are associated with possible losses of an economic nature or damage to the business reputation of the organization. In this regard, when preparing the notes to the accounting (financial) statements, the management of the organization should make a decision on the amount of information that will not only allow the disclosure of material information, but also ensure the observance of prudence and caution. The article presents an algorithm for forming a professional judgment about the limitation of the amount of reporting information. The material of the article is presented taking into account the current regulatory framework, orders of the Ministry of Finance and explanations of specialists.

ANALISIS RASIO UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN (STUDI KASUS PADA PT MEKAR KARYA PRATAMA)

2019 ◽  
Vol 9 (1B) ◽  
pp. 15
Author(s):  
Rizki Ahmad Fauzi
Keyword(s):  
Financial Performance ◽  
Financial Statements ◽  
Corporate Activity ◽  
Significant Change ◽  
Overall Ratio ◽  
The Impact ◽  
Solvency Ratio

Based on the results of the analysis of the ratio of the financial statements can be seen from liquidity ratio in 2010 can already be said to be liquid and in 2011 occurred very significant increase in this ratio that makes the company's liquidity to be too high. Judging from the solvency ratio, in 2010 the company could not be said solvable because the value of this ratio is still quite high. However, in 2011 this ratio decreased significantly which shows that the company can already be said to be solvable. From the ratio of the activity, in 2010 and 2011 the ratio of corporate activity can already be said to be good. Despite the decrease from 2010 to 2011 on some of these ratios, but the overall ratio of activity of the company is good enough. Judging from the ratio of profitability, in 2010 and 2011 the profitability of the company can not be said to be good because it is still very low and no significant change from the year 2010 to the year 2011 for this ratio.The overall financial performance of PT Mekar Karya Pratama from year 2010 to year 2011 can be said to be good, although there are some things that must be considered and they should be repaired as liquidity is too high which causes the idle funds and the impact on the profitability is low. Keyword:Rasio Analysis

THE IMPACT OF ZONATION SYSTEM POLICY IN THE PPDB ON STUDENTS' OBTAINING AT SMA NEGERI 8 SURABAYA

2020 ◽  
Vol 4 (3) ◽  
pp. 525
Author(s):  
Idawati Idawati
Keyword(s):  
Junior High School ◽  
Low Income ◽  
Educational Background ◽  
Quantitative Approach ◽  
National Examination ◽  
New Students ◽  
The Impact ◽  
New Student ◽  
Academic Year ◽  
Descriptive Method

This research was conducted by using a descriptive method with a quantitative approach. The quantitative approach was chosen to be tested theories by examining and measuring variables in the form of relationships, differences, influences, contributions, and the others. The research was carried out by describing the students acquisition data on the new student admission (PPDB) using zoning system based on the academic year 2019-2020 and the student acquisition data on the academic year PPDB 2018-2019 as a comparison. Based on the results of the study, the new students of PPDB using zoning system was considered lower in terms of economic and educational background of parents. There were more parents with less education (elementary & junior high school) in the zoning system than in the rayon system, whereas parents with higher education in the zoning system were fewer than the rayon system.  Likewise, in terms of income, there were more people with the low income in the zoning system than in the rayon system, and those having high income were fewer than in the rayon system. The study showed that the intelligence and the result of National Examination Score (NUN) in the zoning system is lower than in the rayon system. The intelligent level of the students in the zoning system is mostly dominated by the scores under 90-109, while in the rayon system were dominated by the scores above 90-109.  The National Examination Scores (NUN) in the zoning system were evenly distributed from a range of scores 0 to 30, while in the rayon system the scores were dominated by a range of scores 28-30, with the lowest score 24.

PERSPEKTIF HALAL DAN SOSIAL MEDIA PADA PEMBELIAN KOSMETIK

2020 ◽  
Vol 3 (1) ◽  
pp. 45-55
Author(s):  
Larassanti Eka Putri ◽  
K. Bagus Wardianto ◽  
Ghia Subagia
Keyword(s):  
Social Media ◽  
Sampling Technique ◽  
Likert Scale ◽  
Quantitative Approach ◽  
Purchasing Decisions ◽  
Purposive Sampling ◽  
Female Consumers ◽  
Simultaneous Testing

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran logo halal dan iklan media sosial Instagram terhadap keputusan pembelian produk kosmetik.  Jenis penelitian yang digunakan adalah explanatory research dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah konsumen wanita yang menggunakan kosmetik Wardah di Bandar Lampung, dengan sampel sebanyak 100 responden. Teknik pengambilan sampel menggunakan purposive sampling. Data dikumpulkan menggunakan kuisioner, dan dianalisis menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa kesadaran logo halal, dan iklan media sosial Instagram berpengaruh signifikan secara parsial maupun silmultan terhadap keputusan pembelian kosmetik. Kehalalan dapat menjadi branding yang semakin kuat, jika didukung dengan promosi melalui media sosial, yang mampu menjangkau segmentasi pasar yang lebih luas terhadap produk lokal.   ABSTRACT This study aims to determine the effect of Awareness of the Halal Logo and Instagram Social Media Ads on Wardah Cosmetics Purchasing Decisions. This type of research used in this research is explanatory research with a quantitative approach. The population in this study is female consumers who use Wardah cosmetics in Bandar Lampung. The sampling technique uses purposive sampling with a sample of 100 respondents. The data was obtained from a questionnaire using a Likert scale. The results of this study explain that Awareness of the Halal Logo, and Instagram Social Media Ads significantly influence Wardah Cosmetics Purchasing Decisions. Simultaneous testing results showed that Halal Logo Awareness and Instagram Social Media Ads had a significant effect on Wardah Cosmetics Purchasing Decisions.

Particularities of the independent auditor's report on reliability of accounting (financial) statements for 2019: COVID-19 as qualitatively essential information (Part 2)

2020 ◽  
Vol 23 (7) ◽  
pp. 777-799
Author(s):  
O.I. Shvyreva ◽  
Z.I. Kruglyak ◽  
A.V. Petukh
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Economic Situation ◽  
Risk Disclosure ◽  
Essential Information ◽  
Logical Method ◽  
Annual Reporting ◽  
The Face ◽  
Key Aspects ◽  
The Impact

Subject. This article discusses the issues related to the practice of financial reporting in the face of uncertainties caused by the coronavirus contagion, as well as the specifics of the audit strategy and formation of an audit opinion on this reporting. Objectives. The article aims to identify the quality characteristics of financial reporting prepared in the context of the COVID-19 pandemic and justify the key aspects of assurance engagement completion in an extremely uncertain epidemiological and economic situation. Methods. For the study, we used an abstract-logical method, content analysis techniques, systematization, and classification. Results. Analyzing the impact of the extremely uncertain epidemiological and economic situation on financial statements, the article clarifies aspects of disclosure of events after the reporting date and threats to business continuity in the annual reporting of economic entities. The article identifies possible alternative procedures and algorithms to obtain proper evidence when it is insufficient in the face of the inability to meet certain audit standards requirements in a remote audit environment. The article defines the impact of COVID-19 risk disclosure on the structure of the audit report and opinion. Relevance. The results of the study can be used in the practical activities of economic entities that prepare financial statements in the face of significant uncertainty, as well as auditors and audit organizations.

IFRS IMPLEMENTATION AS ONE OF THE FACTORS FOR IMPROVING THE INVESTMENT CLIMATE IN UKRAINE

2017 ◽  
Author(s):  
Kateryna Sova ◽  
◽  
Natalia Yatsenko ◽  
Denys Zagirniak ◽  
◽  
...  
Keyword(s):  
Financial Reporting ◽  
Direct Investment ◽  
Financial Statements ◽  
International Standards ◽  
Investment Climate ◽  
The European Union ◽  
Economic Activities ◽  
Financial Reporting Standards ◽  
Almost All ◽  
The Impact

The article is devoted to the study of the impact of the introduction of International Financial Reporting Standards (IFRS) on changes in the investment climate in Ukraine. The relevance of the topic is that improving the practice of applying IFRS as a tool for exchanging financial information is one of the key conditions for improving the investment climate in Ukraine. The authors have created the generalized scheme that illustrates the chronological list of enterprises that are required by law to prepare financial statements in accordance with IFRS. It was noted that in 2018, in accordance with Part 2 of Article 12 of the law on accounting and financial reporting in Ukraine and resolution of the Cabinet of Ministers of Ukraine No. 547 from 11.07.2018, the criteria of enterprises that are required to prepare financial statements in accordance with IFRS were updated. This step significantly increased the level of application of international standards due to the adoption of such a decision at the legislative level. The dynamics of the number of IFRS enterprises in Ukraine was analyzed. The analysis showed that over the past three years, the number of almost all enterprises that must apply international standards has been growing. The advantages of using IFRS for different users of financial statements were determined. It was determined that the priority users of IFRS financial statements are investors. At the same time, it was noted that the main advantage for other users of financial statements prepared in accordance with international standards is the improvement of the investment climate. The dynamics of the Investment Attractiveness Index of Ukraine based on the Likert scale in the period from 2016 to 2020 was analyzed. The direct investment receipts to Ukraine from the European Union countries were studied. The dynamics of direct investment in the Ukrainian economy was analyzed for two types of economic activities that should form financial statements in accordance with IFRS, namely, the extractive industry and quarrying, as well as financial and insurance activities.

Pengaruh Konversi Lahan terhadap Strategi Pemanfaatan Modal Nafkah Rumah Tangga Buruh Tani

2020 ◽  
Vol 4 (3) ◽  
pp. 407
Author(s):  
Hesti Prastiwi ◽  
Martua Sihaloho
Keyword(s):  
Qualitative Data ◽  
Rice Fields ◽  
Livelihood Strategies ◽  
Quantitative Approach ◽  
Survey Method ◽  
Land Conversion ◽  
Literature Study ◽  
Irrigated Rice ◽  
Sustainable Food ◽  
The Impact

Lahan merupakan salah satu sumber daya agraria yang sangat penting bagi petani dikarenakan lahan merupakan salah satu sumber untuk bertahan hidup. Sesuai dengan Undang-Undang Dasar Nomor 41 Tahun 2009 tentang Perlindungan Lahan Pertanian Pangan Berkelanjutan. Pembangunan yang terjadi di Indonesia semakin masif, menimbulkan konversi lahan bersifat permanen ketika lahan sawah beririgasi berubah menjadi kawasan pemukiman atau industri. Konversi lahan yang terjadi menyebabkan hilangnya beberapa atau seluruh modal nafkah yang ada. Perubahan modal nafkah ini akan mengakibatkan perubahan strategi nafkah petani. Penelitian ini bertujuan untuk menganalisis dampak konversi lahan terhadap strategi nafkah dan pengaruh pemanfaatan  modal nafkah  terhadap strategi nafkah rumah tangga. Lokasi penelitian ini yaitu Desa Pasirgaok, Kecamatan Rancabungur, Kabupaten Bogor. Metode yang digunakan untuk menggali fakta, data, dan informasi dalam penelitian adalah pendekatan kuantitatif melalui metode survei dengan kuesioner yang didukung oleh data kualitatif melalui wawancara dan studi literatur hingga diperoleh hasil bahwa dampak konversi lahan mempengaruhi modal dan strategi nafkah.Kata Kunci: buruh tani, konversi lahan, modal nafkah, strategi nafkah=====ABSTRACTLand is one of the most important agrarian resources for farmers because land is one source of livelihood survival. According to Constitution Number 41 Year 2009 on concerning The Protection of Sustainable Food Agriculture. The development that is taking place in Indonesia is increasingly massive leading to permanent land conversion when technical irrigated rice fields change into residential or industrial areas. The land conversion that occurs causes a loss of some or all existing livelihood asset. This change in livelihood asset will result in a change in farmers livelihood strategies. This study aims to analyze the influence of the impact of land conversion towards livelihood strategies and the influence of the utilization of livelihood asset towards the livelihood strategies households. The location of this research is Pasirgaok Village, Rancabungur District, Bogor Regency. The method used to extract facts, data, and information in the research is the quantitative approach through survey method with questionnaires supported by qualitative data through interview and literature study until it is obtained that the impact of land conversion towards landless farmer household’s assets and livelihood strategies.Keywords: land conversion, landless farmer, livelihood asset, livelihood strategies

Federal public finance accounting standard “Employee Payments”

2020 ◽  
pp. 5-10
Author(s):  
Olga Shinkareva
Keyword(s):  
Public Finance ◽  
Public Sector ◽  
Financial Reporting ◽  
Financial Statements ◽  
Employee Benefits ◽  
Reporting Standard ◽  
Accounting Standard ◽  
Disclosure Of Information

The article is devoted to the analysis of the Federal Accounting Standard of Public Finance “Payments to Personnel”, which will be applied in the conduct of accounting and reporting from January 1, 2021, including medical state and municipal institutions. The article considers the main provisions of this standard — peculiarities of recognition and evaluation of objects of personnel benefits accounting, termination of their recognition, as well as disclosure of information on objects of personnel benefits accounting in accounting financial statements. This standard is compared with the International Public Sector Financial Reporting Standard 39 “Employee Benefits”

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