scholarly journals Accountability Accounting as Achievement Measurement Tool for Profit Center Manager at UD. Meubel Mulya Jati Widang Tuban

Academia Open ◽  
2019 ◽  
Vol 1 (2) ◽  
Author(s):  
Novi Vizarifah ◽  
Louse Happy Amira Salatnaya ◽  
Syarifah Syarifah
Keyword(s):  
Work Performance ◽  
Descriptive Analysis ◽  
Financial Statements ◽  
Measurement Tool ◽  
Accounting System ◽  
Application System ◽  
Profit Center ◽  
For Profit ◽  
Calculation Process ◽  
Achievement Measurement

Accountability accounting is an accounting system that recognizes the various centers of responsibility in the whole company, which reflects the plans and actions of each responsibility center by determining certain revenues and costs. The purpose of this research is to explain the implementation and application of the profit center accountability accounting system as well as explaining the accountability accounting application system to assess the work performance of the profit center at UD. Mulya Jati Widang Tuban furniture. This type of research conducted by the author is descriptive analysis, namely a study to make a systematic, active and accurate description of a picture or painting regarding the factors, properties and relationships between the phenomena under study then compared with existing practices and conclusions drawn. Implementation and application of accounting system for profit center accountability accounting at UD. Meubel Mulya Jati, said to be good where there is an audit every year-end on the financial statements by each division where the calculation process is based on analysis of expenses / operational costs and sales results. Next, the performance of the profit center manager has increased every year.

scholarly journals Extent Of Measurement And Disclosure Of Environmental Information In Financial Reports Under (IFRS & IAS) For Yemeni

2021 ◽  
Vol 319 ◽  
pp. 01079
Author(s):  
ali abdo Dhaif Allah ◽  
Salmane Bourekkadi ◽  
Aziz Babounia ◽  
Saliha Elhakmi
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Environmental Information ◽  
Environmental Accounting ◽  
Annual Reports ◽  
Measurement Tool ◽  
International Accounting ◽  
Accounting System ◽  
International Accounting Standards ◽  
Environmental Disclosure

The study aims to determine the requirements for the disclosure of environmental information in the financial statements in light of international accounting standards and to study and determine the degree and nature of disclosure of environmental information in the financial statements of the sample companies, and the importance of environmental information in making decisions about setting plans and objectives and drawing policies that aim to protect and sustain the environment as It represents the comprehensive container of the elements of natural wealth, based on the information announced in the annual reports of the sample companies, which include an industrial and forestry company, and it was selected from the most environmentally sensitive sectors and the most impacting on the environment. Using the content analysis method, which will be the main measurement tool for the research, where the disclosure scale will be prepared using this method and in a similar way to the scale (1982, Wiseman), which includes 18 axes of environmental disclosure within 6 main axes covering all aspects of the environmental performance of the company. The results of the study showed that disclosure in the sample companies is restricted by what is imposed by the standard accounting system with regard to the disclosure of fuel or production waste, as the environmental accounting applications in industrial and strategic companies in Yemen did not take sufficient attention, and this comes as a result of the lack of awareness of industrial companies and their weak contribution to the responsibilities that should be borne in the field of environmental protection and society. This study represents the theoretical framework for understanding the nature of environmental accounting and reporting by providing a detailed review of environmental accounting, in addition to understanding the nature of environmental disclosures for industrial and extractive companies in Yemen and the extent of their application to international accounting standards. The research recommends the necessity of obligating industrial and extractive companies to environmental disclosure due to its low levels in the annual reports they issue, which reflect a state of lack of interest and awareness by the majority of Yemeni companies of their environmental role and responsibilities towards society.

Why Do Firms Write Off Their Goodwill? A Comparison of Different Accounting Systems

2015 ◽  
pp. 23-40 ◽  
Author(s):  
Francesco Avallone ◽  
Claudia Gabbioneta ◽  
Paola Ramassa ◽  
Marco Sorrentino
Keyword(s):  
Good Deal ◽  
Financial Statements ◽  
Cash Flows ◽  
Accounting System ◽  
Anglo Saxon ◽  
Accounting Systems ◽  
Ifrs Adoption ◽  
The Future

Increased comparability of financial statements across adopting countries is one of the main objectives of IFRS adoption. The level of achievement of this objective, however, is still debatable. While some studies have documented that crosscountry comparability of financial statements has increased after IFRS adoption, other studies have found that comparability has actually decreased since 2005. We contribute to this debate by studying whether the motivations for goodwill writeoff are the same or vary across countries with different accounting systems. Although a good deal of research has investigated the motivations for goodwill writeoff, our study is the first to analyze whether these motivations vary across countries with different accounting systems. We find that firms that expect low cash flows in the future are more likely to report goodwill write-offs if they are located in countries with an Anglo-Saxon accounting system than if they are located in countries with a Continental accounting system. These results suggest that IFRS are "interpreted" differently in different countries and that harmonization of financial statements has not been fully achieved yet.

Comparison of the perception of overt and covert options in IPSAS financial statements by intergovernmental organizations

Tékhne ◽  
2018 ◽  
Vol 16 (1) ◽  
pp. 28-39
Author(s):  
Berit Adam
Keyword(s):  
Public Sector ◽  
European Commission ◽  
Accounting Standards ◽  
Financial Statements ◽  
Criminal Court ◽  
Intergovernmental Organizations ◽  
Accounting System ◽  
Accrual Accounting ◽  
Public Sector Accounting ◽  
Primary Reference

AbstractSince 2012, the European Commission has embarked on the ambitious project to harmonize public sector accounting rules on all levels of government within Europe, mainly to improve the quality as well as the comparability of financial data. Although International Public Sector Accounting Standards were deemed not to be suitable for a simple take-over because of various reasons, they nevertheless shall function as a primary reference point for developing European Public Sector Accounting Standards. A total of 21 out of 28 central governments have already reformed their accounting standards to accrual accounting, and some of them have also relied on IPSAS in this exercise. Apart from governments, various international and supranational governmental organizations have also since the end of the 2000’s been reforming their accounting system to accrual accounting, and have in the same way relied on existing IPSAS. This paper explores accounting practices found in ten intergovernmental organizations (Commonwealth Secretariat, Council of Europe, European Commission, IAEA, INTERPOL, ITER, NAPMA, OECD, International Criminal Court, WFP) whose statements are prepared in compliance with IPSAS. It analyzes how overt and covert options contained in IPSAS with relevance to the activities of intergovernmental organizations are exercised and evaluates in which areas of accounting material differences in accounting practices can be found, which may hinder the comparability of financial statements prepared on the basis of IPSAS.

PENGARUH PELATIHAN DAN KOMPETENSI TERHADAP KINERJA KARYAWAN MELALUI MOTIVASI PADA PT. CIPTA KRIDA BAHARI JAKARTA DAN SUMATERA AREA

2016 ◽  
Vol 4 (3) ◽  
Author(s):  
Freddrick Tiagita Putra Baeha Waruwu, SE., MM.
Keyword(s):  
Empirical Evidence ◽  
Indirect Effects ◽  
Work Performance ◽  
Training Programs ◽  
Employee Performance ◽  
Descriptive Analysis ◽  
Employee Motivation ◽  
Direct And Indirect Effects ◽  
Dependent Variables ◽  
Positive Effect

The purpose of this study was to test and obtain empirical evidence about the direct and indirect effects of training and competence together to employees performance in PT. Cipta Krida Bahari. This study uses an explanatory approach Analysis and Descriptive Analysis, which aims to determine the effect of independent and dependent variables. Furthermore, the present invention will be described, by observation and research and describe the nature or the events ongoing at the time of the study and examine the causes of the symptoms. In this study examines the influence of variables of training, competence and motivation, simultaneously or partially on employee performance. The benefits of this research is that companies in improving the performance of employees through training programs, attention to improving the competence of employees, increase employee motivation, and in turn can help in improving the work (performance) of each individual employee. The results showed simultaneously and partially variable training and competency positive effect on employee motivation and improve employee performance

Special Items: A Descriptive Analysis

2011 ◽  
Vol 25 (3) ◽  
pp. 511-536 ◽  
Author(s):  
Peter M. Johnson ◽  
Thomas J. Lopez ◽  
Juan Manuel Sanchez
Keyword(s):  
Firm Value ◽  
Temporal Frequency ◽  
Descriptive Analysis ◽  
Financial Statements ◽  
Comprehensive Analysis ◽  
The Other ◽  
Future Earnings ◽  
Special Items ◽  
Increasing Function ◽  
Frequency Magnitude

SYNOPSIS We provide a comprehensive analysis of special items and the characteristics of the firms that recognize them. Our analysis reveals that the temporal frequency, magnitude, and persistence of special items has increased significantly in the last 30 years, and that such increases are primarily driven by negative special items. More recently, however, our evidence is consistent with both a decline in frequency and magnitude of negative special items. On the other hand, we find that the frequency of reporting of positive special items, which remained relatively constant through 2002, has increased in more recent years. We also find strong evidence that subsequent special item reporting is an increasing function of the frequency of “prior” special item reporting. Using a random subsample of firms reporting special items, we document that 22 percent of the amounts reported in Compustat do not reconcile with the amounts reported on the firms' actual financial statements. Our comprehensive analysis should be of interest to regulators, academics, and managers interested in the implications of special items on firm-related consequences such as future earnings and firm value. Our examination can also serve as a catalyst for researchers interested in extending this important area of inquiry.

Earnings management in non-public companies: the case of for-profit hospice organizations

2017 ◽  
Vol 29 (1) ◽  
pp. 1-19
Author(s):  
Kelly Noe ◽  
Dana A. Forgione ◽  
Pamela C. Smith ◽  
Hanni Liu
Keyword(s):  
Earnings Management ◽  
Financial Statements ◽  
Accounting Earnings ◽  
Public Companies ◽  
For Profit ◽  
Management Literature ◽  
Political Cost ◽  
Accounting Earnings Management ◽  
Public Scrutiny ◽  
Cost Factors

We examine earnings management in non-publicly listed companies, with a focus on for-profit (FP) hospice organizations, and extend the accounting earnings management literature to the hospice industry. FP hospice organizations file Medicare cost reports that include complete financial statements not otherwise publicly available. Managers of FP hospice organizations have incentives to manage earnings to increase performancebased bonuses, meet or beat bond covenant requirements, or avoid public scrutiny. We find total accruals are significantly positively associated with profitability, debt, and size factors. However, discretionary accruals are significantly negatively associated with debt and size, but not profitability. Thus, monitoring and political cost factors appear to effectively mitigate earnings management in this industry sector.

scholarly journals Analisis Kinerja Keuangan Bank Umum Syariah di Indonesia berdasarkan Islamicity Performance Index Periode 2015-2019

2021 ◽  
Vol 3 (2) ◽  
pp. 230-253
Author(s):  
Fakhry Hafiyyan Kurniawan ◽  
A. Jajang W. Mahri ◽  
Rumaisah Azizah Al Adawiyah
Keyword(s):  
Performance Measurement ◽  
Performance Index ◽  
Descriptive Analysis ◽  
Profit Sharing ◽  
Commercial Banking ◽  
Performance Ratio ◽  
Measurement Tool ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Average Value

Islamic Commercial Banking in Indonesia generally has not fully carry out business activities in accordance with sharia provisions. Therefore, there is a need for a performance measurement tool that is able to express spiritual and social values embodied in Islamic banks. The purpose of this study is to describe the performance of Islamic banking based on Islamicity Performance Index. This research is a quantitative research using descriptive analysis. The data used in this research is secondary data. The study population was Islamic banks in Indonesia during the period 2015-2019, with a sample of twelve banks. Sampling was done by using purposive sampling method. The results showed Panin Dubai Sharia Bank was the best bank in the Profit Sharing Ratio (PSR) indicator. The value of Zakat Performance Ratio (ZPR) in Islamic banking in Indonesia is still low. BNI Sharia is the bank with the highest average value for the ZPR indicator. Equitable Distribution Ratio (EDR) indicates that Mandiri Sharia Bank has the highest average value. Directors-Employees Welfare Ratio (DEWR) shows that BTPN Sharia have fairly high levels of disparity between directors and employees. IIR and IsIR shows  that in general Islamic commercial banks in Indonesia have carried out businesss performance in the halal sector. Meanwhile, overall, it received a satisfactory predicate. This research is expected to be taken into consideration for the related institutions to apply the performance measurement of Islamic Commercial Banking in accordance with the concept of Islamicity Performance Index, and be taken into consideration in taking policy measures in accordance with the concept of sharia that will be used in the future.  

scholarly journals Accountability Management Effectiveness at PT. Dumas Tanjung Perak Shipyards in Surabaya

2019 ◽  
Vol 1 (1) ◽  
pp. 64-67
Author(s):  
Dhiya Hanis Durrani
Keyword(s):  
Analytical Method ◽  
Descriptive Analysis ◽  
Good Control ◽  
Financial Statements ◽  
Management Effectiveness ◽  
Quantitative Descriptive Analysis ◽  
Accounts Receivable ◽  
Quantitative Descriptive ◽  
Accountability Management

In shipyard companies, receivables are the main source of company revenue. Good control is needed so that it can run effectively and efficiently to avoid the risk of accounts that cannot be billed. But if the company cannot control it properly, the company will experience losses J12and even bankruptcy. This study aims to evaluate accounts receivable turnover so that it can be used as a tool to assess the effectiveness of company management. The analytical method used is quantitative descriptive analysis. The results of research obtained from the 2013-2017 financial statements, showed the average billing period (ACP) in 2014 = 43 days, 2015 = 42 days, 2016 = 58, and 2017 = 39 days. If it is associated with standard criteria, payment of receivables goes into in smooth criteria. This reflects that the management of the company's receivables is very good and optimal.

scholarly journals PENGARUH SISTEM PENGENDALIAN INTERN DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Novtania Mokoginta ◽  
Linda Lambey ◽  
Winston Pontoh
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting System ◽  
System Quality ◽  
Internal Control System

Application of Internal Control System and Regional Financial Accounting System in management of local government financial statements is a very important thing. This financial statements of local governments must meet the following characteristics : relevant, reliable, comparable, and understandable.  The purpose this study to examine the influence of the Internal Control System,Regional Financial Accounting System on the quality of goverment financial statements. The population in this study are all working in BPKAD Bolaang Mongondow Utara.  The sample in this study is the staff / employees of the financial part of the respondents were 30 respondents. The samples were selected by using a purposive samplingmethod. Data was collected by distributing questionnaires to the respondents directly concerned. Technical analysis of the data used is multiple regression with SPSS 22. The result showed that : the Internal Control System has a significant effect on the quality of government financial statements and the Regional Financial Accounting System has a positive significant effect on the quality of goverment financial statements.Keywords : Internal Control system, Regional finsncisl accaounting system, quality of goverment financial statements.

Sign in / Sign up

Export Citation Format

Share Document