scholarly journals THE EMPLOYEES' PERCEPTIONS OF LEARNING ENGLISH IN A BUSINESS CONTEXT

2021 ◽  
Vol 4 (1) ◽  
pp. 6-13
Author(s):  
Sri Suningsih
Keyword(s):  
Stock Price ◽  
Qualitative Method ◽  
English Language ◽  
Price Index ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Reports ◽  
Business Context ◽  
Learning English

This study aims to investigate how the English is used in the business workplace.. The researcher used a quantitative and descriptive qualitative method. The data used in this study are from open-ended questionnaire to the employees working in economics and business. The result reflects the workers’ learning experiences while learning English in the colleges show the several topic discussion they learnt such as Introduction, and general English, the topics about finance/ accounting material and financial reports, venture capital, stocks and bonds, which are usually useful when meetings with foreign principals or other employees and their supervisor, Writing, reading, discussion, communication, Vocabularies, Determination of the stock price index, Management, recruitment, accounting, financial statement, Learnt accounting using English books and also learnt about English conversation its very useful for my work, Vocabularies about accounts related to financial statements.  In addition, another participant responded that English that is learned on campus and at work is very different. Not all English skills are applied in the respondent's workplace, only reading is used most often.  In term of English needs in the workplace, the professionals need Speaking skills and English language terms according to work fields.

scholarly journals DESAIN APLIKASI LAPORAN KEUANGAN USAHA KOS-KOSAN BERDASARKAN SAK EMKM MENGGUNAKAN MICROSOFT ACCESS

2021 ◽  
Vol 5 (1) ◽  
pp. 35-46
Author(s):  
Joseph Tangon ◽  
Merry Ligia Sael ◽  
Ririn Fadilah Baso
Keyword(s):  
Qualitative Method ◽  
Financial Statements ◽  
Business Owners ◽  
Financial Statement ◽  
Financial Reports ◽  
Financial Report ◽  
Financial Position ◽  
Microsoft Access ◽  
Income Statement ◽  
Descriptive Approach

Abstract The purpose of this study was to design existing financial reports using applications that are easier, faster, more complete, accurate, and timely in presenting financial statement information. This research was conducted at the Kost Katto 2 Kec. Mapanget, Manado. The data obtained from the author's interviews with business owners and employees. The research method used was a qualitative method with a descriptive approach. Data collection was carried out by means of observation, interviews, and literature study.The results showed that in preparing financial reports based on SAK EMKM using Microsoft Access, all difficulties and problems faced in preparing financial reports could be resolved. This arrangement was based on the accounting cycle by preparing the required forecast tables, after which it can input transactions and can see the results of the financial statement design in the form of an income statement, a statement of financial position, and notes to financial statements. The recommendation from the results of this study is that Kost Katto 2 should make bookkeeping reports in accordance with existing standards and make financial reports using the Microsoft Access application program designed based on SAK EMKM  Keywords: Application design, financial report, SAK EMKM

scholarly journals The Influence of Decision-Making Quality on Perceptions of Foreign Grant Accountability

2021 ◽  
Vol 2 (9) ◽  
Author(s):  
Nisfatul Izzah
Keyword(s):  
Qualitative Method ◽  
Global Fund ◽  
Financial Statements ◽  
Financial Statement ◽  
Intangible Asset ◽  
Financial Reports ◽  
Non Profit ◽  
Financial Report ◽  
Financial Benefits

The Indonesian government and several other non-profit organizations have received many foreign grants, one of which is the Global Fund AIDS Tuberculosis and Malaria (GFATM) grant. As an institution that receives a Sub Recipient TB Care of ‘Aisyiyah East Java grant, it has an absolute obligation to account for the funds received, one of which is an accountable financial report. However, achieving accountability is not easy, you have to go through a long process with strict terms and conditions from donors. Because this sometimes makes institutions and even providers of financial reports such as accountants feel bored and accountability is increasingly difficult to realize. Factors of human resources, tasks and the environment are the benchmarks for an accountant of foreign grants to have a strong view of the perception of accountability. The purpose of this study is to determine the perception of accountants in assessing financial statement accountability as an expense or an asset. This study uses a qualitative method with an emphasis on interviews. The results of the study show that the accountability of financial statements is considered an intangible asset because apart from the benefits of funds for the beneficiaries of the grant, there are also non-financial benefits for the implementers of the grant, including the financial staff. The finance staff not only benefited from intangible wealth in improving the quality of the accounting field, but also gained a general understanding of TB health and extensive networking with various sectors.

scholarly journals Analysis of Financial Statements

2019 ◽  
Vol 2 (2) ◽  
pp. p17
Author(s):  
Petrit Hasanaj ◽  
Beke Kuqi
Keyword(s):  
Assessment Tool ◽  
Analytical Techniques ◽  
Financial Statements ◽  
Financial Statement ◽  
Actual State ◽  
Financial Reports ◽  
Business Decisions ◽  
Business Analysis ◽  
Operational Activities ◽  
Made In

The main purpose of this study is to determine, forecast and evaluate the best of economic conditions and company’s performance in the future. The other purpose of this study is to analyze the financial statement and than give information for financial managers to make through decisions about their business. The financial statement applies tools, analytical techniques and required methods for business analysis. It is a diagnostic tool for evaluating financing activities, investment activities and operational activities as well as an assessment tool for management decisions and other business decisions. The analysis of financial statements, respectively the analysis of the financial reports are used by managers, shareholders, investors and all other interested parties regarding the company's state. Managers use financial reports to see the situation in which the company stands and then provide information to shareholders, to see how reasonable are the investments made in the company. To potential investors, the analysis of the financial statements of the company is very important, because, first they want to know the actual state of the company and then decide whether to invest or not.

The Influence of Independent Commissioners, Audit Committee and Company Size on the Integrity of Financial Statements

2021 ◽  
Vol 39 (10) ◽  
Author(s):  
Dirvi Surya Abbas ◽  
Tubagus Ismail ◽  
Muhamad Taqi ◽  
Helmi Yazid
Keyword(s):  
Data Analysis ◽  
Audit Committee ◽  
Positive Impact ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Reports ◽  
Large Corporation ◽  
Internal Auditors ◽  
Chemical Products

The aim of this study would be to see how independence commissioners, internal auditors, and size of the company affect the financial statement reputation of companies listed on the Indonesia Stock Exchange that produce basic industrial and chemical products (IDX). The findings revealed that having an impartial board of commissioners had a substantial positive impact on financial statement transparency, while having an audit committee and a large corporation had no significant impact. Based on the findings of data analysis research, the audit committee cannot boost the accuracy of the company's financial statements, according to this report. Meanwhile, one of the audit committee's responsibilities is to enhance the accuracy of the company's financial reports such that the details in the financial statements remains current and trustworthy. The internal auditors cannot improve the integrity of the company's financial statements based on the results of data analysis testing. In the meantime, one of the internal auditors tasks is to improve the accuracy of the company's financial reports so that the financial statements' details remain current and reliable. The audit committee cannot enhance the credibility of the company's financial statements based on the findings of data analysis research.  

Financial Statement Analysis Under IFRS

2018 ◽  
pp. 696-712
Author(s):  
Yasemin Zengin Karaibrahimoglu ◽  
Gökçe Tunç
Keyword(s):  
New York ◽  
Financial Reporting ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Statement Analysis ◽  
Financial Reports ◽  
York Stock Exchange ◽  
Key Points ◽  
Recent Developments

This chapter provides a clear conceptual discussion on the recent developments in the Financial Statement Analysis (FSA). It presents how IFRSs changed the outlook of the financial reporting and the analysis and explains the key points that should be considered in FSA. Using a case study on the financial reports of Turkcell, a communication and technology company listed both on the New York Stock Exchange (NYSE) and the Borsa Istanbul (BIST), the differences between IFRSs and U.S. GAAP accounting standards in the measurement of overall financial performance and position are documented. Overall findings show that IFRSs change the appearance of financial statements significantly. While IFRS reporting extenuates “the bottom line” it accentuates total assets with higher shareholder equity compared to U.S. GAAP. This chapter might be a practical guide for users, preparers, and regulators to understand the cosmetic impact of IFRSs on financial statements.

Auditors’ response to readability of financial statement notes

2020 ◽  
Vol 28 (3) ◽  
pp. 463-480
Author(s):  
Mahdi Salehi ◽  
Mahmoud Lari Dasht Bayaz ◽  
Shaban Mohammadi ◽  
Mohammad Seddigh Adibian ◽  
Seyed Hamed Fahimifard
Keyword(s):  
Stock Exchange ◽  
Financial Statements ◽  
Audit Fees ◽  
Financial Statement ◽  
Audit Report ◽  
Financial Reports ◽  
Statistical Population ◽  
Content Type ◽  
Listed Firms ◽  
Going Concern Opinion

PurposeThe main objective of the present study is to assess the potential impact of readability of financial statement notes on the auditor's report lag, audit fees and going concern opinion (GCO).Design/methodology/approachThe statistical population of this study includes all listed firms on the Tehran Stock Exchange (TSE) for the period of 2012–2017. The systematic elimination method is used for sampling and multiple regression and EViews software are used for testing the hypothesis models.FindingsThe obtained results show that there is a significant and positive relationship between audit report lags and readability of financial statements. Moreover, it is also revealed that readability of financial statements is positively associated with audit fees. Furthermore, the findings suggest a negative correlation between readability indexes and issuing GCOs, denoting hard-to-read statements is considered as a risk factor by auditors. Finally, the observations of our robustness tests suggest that the association between audit report lag and readability of financial statements is robust.Originality/valueThis is the first conducted investigation concerning auditor's response to the readability of financial statement notes in TSE. The outcome of current paper may pave the way for revising and developing Iranian accounting standards in order to give a fairer and clearer picture of financial reports.

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA

2012 ◽  
Vol 1 (2) ◽  
Author(s):  
Yufenti Oktafia
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Business Performance ◽  
Conflicts Of Interest ◽  
Financial Statements ◽  
Financial Statement ◽  
Corporate Management ◽  
Financial Reports ◽  
Discretionary Accrual ◽  
Good Corporate Governance

Earning managements is a management action in the process of preparing financial statements to influence the level of earnings that is displayed. Earnings management is one factor that can reduce the credibility of financial statements. Add to bias earnings management in the financial statements and can interfere with the use of a trusted financial reports profit figures as a result of these engineering profit numbers without engineering. Corporate governance is a concept proposed to improve business performance through supervision or monitoring management performance and ensuring accountability of management to the stakeholders with a framework based on rules. The concept of corporate governance as proposed for the achievement of corporate management more transparent to all users of financial statements. If this concept is applied properly it is expected that economic growth will continue to rise in line with the transparency of corporate management a better and will benefit many parties. Detection possibility of earnings management in the financial statements, examined through the use of estimates of total accruals. Total accruals consist of nondiscretionary accrual and discretionary accruals. Earnings management occurs because of opposition from various interested parties on the financial statement information, which interested parties on financial statements information that is internal and external parties. Conflicts of interest that occurs is minimized by a mechanism that is capable of aligning the interests of external and internal parties. Agency theory suggests that earnings management issues can be eliminated with the supervision of their own through good corporate governance.<br /><br />Keywords: corporate governance, discretionary accrual<br /><br />

scholarly journals ANALISIS PENGARUH KURS, BI RATE DAN INFLASI TERHADAP IHSG DI BEI PERIODE 2014-2017

KEUNIS ◽  
2019 ◽  
Vol 7 (1) ◽  
pp. 64
Author(s):  
Esty Nidianti ◽  
Edi Wijayanto
Keyword(s):  
Exchange Rate ◽  
Stock Price ◽  
Price Index ◽  
Time Series Data ◽  
Series Data ◽  
Simultaneous Test ◽  
Stock Price Index ◽  
The Exchange Rate ◽  
Analyze Data

<p><em>The aim of this study was to determine the effect of macro economic conditions which including the exchange rate, BI rate and inflation of the composite stock price index. The study had used quantitative approach. Determination of the sample was based on time series data periode January 2014 – December 2017 by using saturation sampling method, which resulted 48 as number of samples. This study also had chosen multiple linier regression as attempts to analyze data. The simultaneous test (F test) resulted that the exchange rate, BI rate, and inflation had given significant effect on the stock price index. Meanwhile, the partial test (t test) had indicated that the exchange rate variable and BI rate significantly influenced the stock price index. In contrast, rate of inflation had not showed significant effect on the stock price index. </em><strong><em></em></strong></p>

scholarly journals Development Based on Cloud Accounting as Accountant Reconciliation Media on Collage

2020 ◽  
Vol 1 (2) ◽  
pp. 185-196
Author(s):  
Alexander Williams ◽  
Ellen Dolan
Keyword(s):  
Financial Statements ◽  
Financial Statement ◽  
Accounting System ◽  
Financial Reports ◽  
Financial Report ◽  
Data Matching ◽  
Academic Activities ◽  
Excellent Service ◽  
Long Time ◽  
Reconciliation Process

 In the process of academic activities, has staff that are structured in an organizational structure to provide excellent service. With the aim of succeeding all activities that are running, and having their respective functional duties, one of them is the head of finance. The head of finance is obliged to report all income and expenses that are needed by collages. Where the financial statements are reported monthly to top management such as the Director of Perguruan Tinggi Raharja The financial report can be said to be accurate if it has passed the final process of reconciliation. Reconciliation is an adjustment of the balance between bank balances and transaction data that we have. There are 8 (eight) financial statement processes until finally Reconciliation is carried out. However, the flow of the reconciliation process can be said to be still semi-conventional and lack the use of existing technology. In this study, 3 (three) problems were identified regarding the reconciliation process which had an impact on the accuracy of financial statements. Where in the reconciliation process accountants enter payment data input and data matching manually so that it requires a long time in the balance balance amount. With financial reports that are faster and more accurate, of course the work can be assessed as effective and efficient according to the time specified. The use of cloud accounting in the reconciliation process is expected to better assist accountants in real terms. So that in the process of reconciliation the accountant gets a financial report that is accurate and effective and efficient in time. This research is of course motivated by accountants in reconciliation activities that are still manually at College. Problems like this, with the use of cloud accounting in financial reports, are a new breakthrough for Perguruan Tinggi Raharja. By conducting 5 (five) literature reviews on reconciliation and cloud accounting to help the performance of accountants in obtaining financial reports. The final result of this study is the implementation of a cloud accounting system at collages in reconciliation activities by accountants.

scholarly journals IMPLEMENTASI SAK SYARIAH DALAM LAPORAN KEUANGAN KOPERASI PENGKREDITAN RAKYAT SYARIAH (KPRS)

2020 ◽  
Vol 11 (2) ◽  
pp. 123-132
Author(s):  
Nimatul Ula ◽  
Nawirah Nawirah
Keyword(s):  
Qualitative Research ◽  
Balance Sheet ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Online Data ◽  
Financial Reports ◽  
Financial Report ◽  
Financial Position

The purpose of this study is to determine the suitability of the presentation of the An-Nahl Pandaan KPRS financial statements to Syaria FAS. This research uses descriptive qualitative research in which the purpose is to describe and illustrate the application of Sharia Financial Accounting Standards in terms of the financial statements prepared by KPRS An-Nahl Pandaan. The techniques used in data collection are through observation, interviews, documentation, and online data search techniques. The results of the analysis and discussion of this study indicate that most of the financial statement presentations in KPRS An-Nahl are in accordance with Sharia FAS even though only the entity only reports the financial position (Balance Sheet). From the An-Nahl KPRS financial report that looks very prominent the discrepancy is that An-Nahl KPRS does not make the six other financial report components listed in the Sharia FAS because the KPRS An-Nahl management itself does not yet understand how to prepare financial reports in accordance with applicable standards.

Sign in / Sign up

Export Citation Format

Share Document