scholarly journals Innovation Policy and the Role of Accounting in the Strategic Management of Technology Transfer: A Study in the Scientific, Technological and Innovation Institutions of Northeast Brazil

2021 ◽  
Vol 9 (3) ◽  
pp. 77-99
Author(s):  
Rosana de Jesus Santana Nascimento ◽  
André Luis Rocha de Souza ◽  
Marcelo Santana Silva ◽  
Jerisnaldo Matos Lopes ◽  
Maria Valesca Damásio de Carvalho Silva
Keyword(s):  
Technology Transfer ◽  
Innovation Policy ◽  
Accounting Standards ◽  
Secondary Data ◽  
Financial Statements ◽  
Northeast Brazil ◽  
Descriptive Research ◽  
Management Of Technology ◽  
Innovation Policies

This research aims to analyze whether Intellectual Property assets of Federal Institutes (FIs) in Northeast Brazil are being measured, accounted for and evidenced in Financial Statements (FSs) of these Scientific, Technological and Innovation Institutions (STIIs).Therefore, in order to achieve the proposed objective, a bibliographic, exploratory, and descriptive research was carried out. This survey was achieved through a qualitative approach from document analysis and collection of secondary data related to innovation policies of FIs, and valuation and accounting of IP assets. The results showed that patent registrations granted and Technology Transfer (TT) are still incipient, although the majority of the Technological Innovation Nuclei (NITs) of Northeast FIs have innovation policies that support intellectual protection of inventions. Even though there are Brazilian Accounting Standards (NBCs) that uphold the process of measuring, recording and disclosing of IP assets, such as NBC TG 04 (R4, 2017a) and NBC TSP 08 (CFC, 2017b), this result can also be due to an absence of structured and guiding procedures within the scope of NITs’ innovation policies.

Avondale Estates: A Case Study in Governmental Accounting and Auditing—A Historical Approach

2012 ◽  
Vol 27 (2) ◽  
pp. 419-440 ◽  
Author(s):  
Donald L. Ariail ◽  
Joe Durden ◽  
Marilynn Leathart ◽  
Lynette Chapman-Vasill
Keyword(s):  
Public Service ◽  
Historical Perspective ◽  
Accounting Standards ◽  
Financial Statements ◽  
Governmental Accounting ◽  
Accounting History ◽  
Service Role ◽  
Audit Reports

ABSTRACT The 82 years of accounting evolution that separate the audits of 1928 and 2009 under different accounting and auditing standards are examined through a cross-disciplined case study that compares the historical 1928 and the contemporary 2009 financial statements and the accompanying audit reports of Avondale Estates, Georgia. The 1928 and 2009 reports and financial statements of this municipality, along with the municipality's current budget information accessible over the Internet, can be used in a number of ways to enhance the instruction of governmental accounting at the undergraduate, graduate, and doctoral levels. In addition to aiding in the teaching of current governmental accounting standards, the case also can be used to give the student a historical perspective on governmental accounting and the accounting profession. By comparing the accounting and reporting standards used in 1928 and 2009, the student will gain an understanding of the evolution of accounting thought. Moreover, the auditors' reports for the two periods illustrate the historical and continuing public service role of the CPA profession as detailed in ET Section 53 of the AICPA Professional Standards (AICPA 2010). Thus, this case study gives the accounting instructor a useful vehicle for teaching accounting history and thought.

scholarly journals Analysis Of Presentation Of Sharia Financial Statements According To Psak 101 At Pt. Mandiri Sharia Bank

2021 ◽  
Vol 2 (4) ◽  
pp. 1175-1183
Author(s):  
Fera Riske Anggita ◽  
Tommy Kuncara
Keyword(s):  
Accounting Standards ◽  
Secondary Data ◽  
Financial Statements ◽  
Relevant Information ◽  
Financial Accounting ◽  
Financial Statement ◽  
Islamic State ◽  
Literature Study ◽  
Financial Position ◽  
Other Information

The presentation of Islamic Financial Statements has been regulated in PSAK 101 and every bank needs to refer to it. As we know, PT Bank Syariah Mandiri is the number 1 largest Islamic bank in Indonesia and other information obtained by researchers, PT Bank Syariah Mandiri will merge with 2 other Islamic state-owned banks, namely PT Bank BNI Syariah and PT Bank BRI Syariah. Therefore, researchers are interested in examining whether the financial statements of PT Bank Syariah Mandiri are appropriate in applying the application of Financial Accounting Standards 101. The types of data used are qualitative and quantitative data, the data used are general company information and company financial statement information in 2019. Sources the data used is secondary data. The data collection method is literature study. In the financial statements of PT Bank Syariah Mandiri, the bank has reported all components of the financial statements in PSAK 101. In the Statement of Financial Position PT Bank Syariah Mandiri does not include the Istishna Assets in Settlement and Salam Receivable accounts in the Statement of Financial Position, but in PSAK 101 Paragraph 61 explains Statement of Financial Accounting Standards 101 does not regulate the composition or format of presentation of statement of financial position items. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position. However, in PSAK 101 Paragraph 61 explaining the Statement of Financial Accounting Standards 101 does not regulate the composition or format of the presentation of the statement of financial position. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position. However, in PSAK 101 Paragraph 61 explaining the Statement of Financial Accounting Standards 101 does not regulate the composition or format of the presentation of the statement of financial position. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position.

scholarly journals IMPACT OF DIVIDEND PAYOUT ON FIRM’S PERFORMANCE UNDER LOW GROWTH OPPORTUNITIES

2021 ◽  
Vol 9 (3) ◽  
pp. 1156-1165
Author(s):  
Taymoor Ali ◽  
Muhammad Kashif Khurshid ◽  
Adnan Ali Chaudhary
Keyword(s):  
Stock Exchange ◽  
Manufacturing Sector ◽  
Secondary Data ◽  
Financial Statements ◽  
Manufacturing Firms ◽  
Growth Opportunities ◽  
Dividend Payout ◽  
Relationship Of ◽  
The Relationship

Purpose of the study: The objective of the study was to investigate the relationship of the dividend payout on a firm's performance under low growth opportunities from the manufacturing sector of Pakistan. Methodology: A sample of 251 firms out of 378 manufacturing firms listed at the Pakistan Stock Exchange (PSX), have been carefully chosen for the era of ten years from 2006 to 2015. The secondary data was obtained from the firm’s web financials and analysis of financial statements, published by the statistics department of the State Bank of Pakistan. For the persistence of investigation panel data (fixed effect) analyses were employed in this study. Main Findings: The fallouts of the analysis revealed that the dividend payout ratio has an insignificant relationship with the firm's performance in the low growth perspectives of the study. Applications of this study: The findings of the study are helpful for the financial managers of the firms facing low growth opportunities. Furthermore, the investors in capital markets can use the findings of this while investing. The originality of this study: The study focussed on the role of low growth opportunities while studying the nexus of dividend pay-out and the firm’s financial performance which inherits the novelty and originality of the study.

scholarly journals Analyzing the Effect of Board of Commissioners’ Characteristics, Managerial Ownership, and Financial Performance on Financial Risk Disclosure

2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Muhammad Syafwan Hady
Keyword(s):  
Financial Performance ◽  
Financial Risk ◽  
Control Variable ◽  
Secondary Data ◽  
Target Population ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Risk Disclosure ◽  
Independent Variables

<p>This study aims to examine the role of the board of commissioners’ characteristics, managerial ownership, and financial performance on financial risk disclosure. The target population of this study was sharia banks registered in the Indonesian banking directory in 2012-2016. This study used secondary data in the form of annual financial statements obtained from the source sites of each bank. Using purposive sampling, 11 sharia banks in Indonesia were selected as the appropriate sample. This study employed a scoring technique to measure the level of financial risk disclosure. The results show that the independent variables including the board of commissioners size, independent board of commissioners proportion, profitability, and size as the control variable significantly influenced the variable of FRD. However, the variable of CAR, FDR, and managerial ownership had no effect on financial risk disclosure. The result of F test showed that independent variables included in the regression model simultaneously affected the dependent variable.</p>

scholarly journals Analysis of the implementation of Indonesia Financial Accounting Standards number 109 at the National Management Agency of West Kalimantan Province

2021 ◽  
Vol 3 (1) ◽  
pp. 91-112
Author(s):  
Baidhillah Riyadhi ◽  
Henri Prasetyo ◽  
Fiorintari Fiorintari
Keyword(s):  
Research Method ◽  
Accounting Standards ◽  
Financial Statements ◽  
Public Trust ◽  
Research Field ◽  
Financial Accounting ◽  
West Kalimantan ◽  
Management Agency ◽  
Descriptive Research ◽  
Qualitative Descriptive

Purpose - This research aims to determine the implementation of Indonesia Financial Accounting Standards (PSAK) 109 at the National Zakat Management Agency (Baznas) of West Kalimantan Province.Method - The research was conducted using a qualitative descriptive research method to describe events in the research field, in the form of reports and distribution of Zakat, Infaq and Shadaqah (ZIS) in 2017 and 2018, then compared with PSAK 109.   Result - The results showed that the implementation of PSAK 109 in the recognition and measurement section of Baznas in West Kalimantan Province can be stated in accordance with PSAK 109. Meanwhile, the implementation of PSAK 109 in the presentation, disclosure and component of financial statements in Baznas of West Kalimantan Province has not fully implemented PSAK 109 as a whole.Implication - The implication of this research is expected to help Baznas of West Kalimantan Province in implementing PSAK 109 so that public trust can increase in the management of ZIS funds.Originality - The uniqueness of this research compared to several previous researches can be seen from the object of research that was first conducted at Baznas of West Kalimantan Province and the research used the data in the last 2 years.

scholarly journals The Role of Ethnicity, Gender and Diversity of Director's Experience on Company Performance

2021 ◽  
Vol 6 (1) ◽  
pp. 25-31
Author(s):  
Anita Ade Rahma ◽  
Titah Fadhilah Harahap ◽  
Desi Ilona ◽  
Febri Aldi
Keyword(s):  
Board Of Directors ◽  
Audit Quality ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Company Performance ◽  
Insignificant Effect ◽  
The Board Of Directors

This study aimed to analyze the influence of ethnicity, gender and board of director’s experience diversity on the company performance. The data used are secondary data from the financial statements and annual report from 2011 to 2017. Samples were taken  randomly on all companies listed in Indonesia Stock Exchange as many as 266 companies. The results of this study prove that ethnicity and experience of the board of directors not significantly effect on company performance (ROS). However, the results of gender on board of directors showed negative and significant impact on company performance (ROS). Company age and audit quality have insignificant effect on company performance (ROS).

scholarly journals Implementation of Accounting Standard on Small and Medium-Sized Entities (SMEs)

2016 ◽  
Vol 4 (4) ◽  
pp. 68-78
Author(s):  
Hendrian Hendrian ◽  
Rini Dwiyani Hadiwidjaja
Keyword(s):  
Economic Growth ◽  
Accounting Standards ◽  
Financial Statements ◽  
Cash Flows ◽  
Accounting Standard ◽  
Financial Report ◽  
Business Units ◽  
The Subject ◽  
Private Entity

Objective - Small- and medium-sized entities (SMEs) have an important role in economic growth. SMEs are a key source of employment and economic growth in Indonesia. Unfortunately, the growth of SMEs is not accompanied by the implementation of accounting and reporting, in accordance with applicable of Indonesian Accounting Standards for Non-Publicly-Accountable Entities (SAK-ETAP). SAK-ETAP is a self-contained of accounting standard for many transactions and events that a small or medium-sized entity or a private entity that is not publicly accountable may face. This research aims to analyse the implementation of Indonesian Accounting Standard for Non-Publicly-Accountable Entities on SMEs. Methodology/Technique - This research was conducted with the approach of surveys and field observations. The collection of data through surveys using questionnaires, direct observation and interviews according to respondents' experiences. Unit of analysis in this study is organizational or business unit. Its mean, that this study uses the organization as the subject to conclude the process of identification, implementation and evaluation Indonesian Accounting Standards for Non-Publicly-Accountable Entities or SMEs. Findings The results of this study showed that only a small percentage of SMEs that have used SAK-ETAP as a guide in the preparation of the accounting and financial statements. This contrasts with the important role of SMEs in GDP of almost 58%. For that is very necessary the role of related institutions in supporting the development of SMEs in Indonesia, particularly in the financial statements standard. The majority of SMEs just recording to identify the transaction and recording the amount of revenue. Primary problem faced was the lack of their knowledge of SAK-ETAP and the competence of accounting staff were less. Novelty This financial report is a major concern, as the financial statements providing financial information, financial performance, and cash flows of business units. If there are weaknesses in recording in the financial statements of SMEs it becomes a challenge for an institution that is competent to fix it. Socialization and guidance of SAK-ETAP are needed and more intensive to SMEs in Indonesia. Type of Paper Empirical Keywords Accounting Standard, small- and medium-entities (SMEs), SAK-ETAP, Indonesia.

scholarly journals PENGARUH PEMAHAMAN MANAJER TENTANG STANDAR AKUNTANSI KEUANGAN SYARIAH DAN PERAN DEWAN PENGAWAS SYARIAH TERHADAP KUALITAS LAPORAN KEUANGAN BPRS DI ACEH

2017 ◽  
Vol 1 (1) ◽  
pp. 1-8
Author(s):  
Suazhari Suazhari
Keyword(s):  
Social Science ◽  
Human Resources ◽  
Financial Reporting ◽  
Supervisory Board ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Purposive Sampling

This study aimed to determine the effect of managers understanding of sharia financial accounting standards, and the influence of Islamic Sharia Supervisory Board on the quality of the financial statements of BPRS in Aceh. The qualified financial statements has principal characteristics: understandable, relevant, reliable and comparable. The manager understanding of Sharia Financial Accounting Standards and the role of Islamic Sharia Supervisory Board should play a role in achieving quality financial statements. Factor of limited human resources can be a factor that will not achieve the quality of financial reporting. Managers and Sharia Supervisory Board on the BPRS are two of the human resources role in BPRS operations. The sample in this study is the BPRS in Aceh. Survey respondents totaled 35 people who have positions in the BPRS as a director, managers and the Sharia Supervisory Board. Sampling was purposive sampling. The analysis method used is multiple linear regression using the computer software Statistical Package for Social Science (SPSS). The results of this study showed a significant effect between managers understanding of Sharia Financial Accounting Standards on the quality of financial reporting and the existence of a significant effect between the role of the Sharia Supervisory Board on the quality of financial statements.Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman manajer tentang Standar Akuntansi Keuangan Syariah dan pengaruh Dewan Pengawas Syariah terhadap kualitas laporan keuangan BPRS di Aceh. Laporan keuangan berkualitas memiliki karakteristik kualitatif pokok yaitu: dapat dipahami, relevan, handal dan dapat dibandingkan. Pemahaman manajer tentang Standar Akuntansi Keuangan Syariah dan Peran Dewan Pengawas Syariah semestinya berperan dalam mewujudkan laporan keuangan yang berkualitas.Faktor keterbatasan sumber daya manusia dapat menjadi faktor yang menghalangi tidak tercapainya laporan keuangan yang berkualitas.Manajer dan Dewan Pengawas Syariah pada BPRS merupakan dua diantara sumber daya manusia yang berperan dalam operasional BPRS.Sampel pada penelitian ini adalah BPRS yang ada di Aceh.Responden penelitian berjumlah 35 orang yang memiliki jabatan di BPRS sebagai direktur, kepala bagian dan Dewan Pengawas Syariah.Pengambilan sampel secara purposive sampling. Metode analisis yang dipergunakan adalah regresi linear berganda dengan menggunakan software komputer Statistical Package for Social Science (SPSS).Hasil penelitian ini menunjukkan adanya pengaruh yang signifikan antara pemahaman manajer tentang Standar Akuntansi Keuangan Syariah terhadap kualitas laporan keuangan dan juga adanya pengaruh yang signifikan antara peran Dewan Pengawas Syariah terhadap kualitas laporan keuangan.

scholarly journals THE ROLE OF INVESTMENT OPPORTUNITIES, MANAGERIAL OWNERSHIP, CAPITAL STRUCTURE ON CORPORATE VALUE

2020 ◽  
Vol 3 (2) ◽  
pp. 138
Author(s):  
Darlene Dacia Septiana ◽  
Ernie Riswandari
Keyword(s):  
Capital Structure ◽  
Consumer Goods ◽  
Firm Value ◽  
Secondary Data ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Corporate Value ◽  
Investment Opportunities ◽  
Regression Tests

There are still companies that pay less attention and maintain value of ownership even though this is a concern in making investment decisions. In this study will examine investment opportunities, capital structure, and managerial ownership of firm value. The sample used is the financial statements of 27 companies manufacturing consumer goods sub sector in 2015-2017. This research is an associative research using secondary data which is quantitative data. Data is processed using Stata 12 by using multiple linear regression tests. The results showed that investment opportunities, capital structure, and managerial ownership had a significant effect on the firm's value partially on companies manufacturing the consumer goods sub sector.

scholarly journals Regional Innovation Policy in Encouraging Regional Competitiveness in South Tangerang City

2021 ◽  
Vol 13 (2) ◽  
pp. 269-279
Author(s):  
Marlon Naibaho
Keyword(s):  
Innovation Policy ◽  
Smart Cities ◽  
City Government ◽  
Regional Innovation ◽  
Regional Competitiveness ◽  
Government Organizations ◽  
Descriptive Research ◽  
Qualitative Descriptive ◽  
Data Collection Technique ◽  
Innovation Policies

Public service is an important issue for the sustainability of a city. To create excellent service, supporting cities such as South Tangerang and other cities are required to develop smart cities as a new way to serve the community. This study aims to further examine regional innovation policies in encouraging regional competitiveness in South Tangerang City. This research used qualitative descriptive research methods. The descriptive research method is used to describe regional innovation policies in South Tangerang City as a unit of analysis based on the facts as they are. The data collection technique in this study uses interview techniques by collecting information from various stakeholders such as government officials, executive and legislative ranks, Businesses/MSME actors, and communities involved in implementing innovation to improve regional heads and regional competitiveness in South Tangerang City. This study concludes that the implementation of regional innovation policies in South Tangerang has not been maximized. In addition to the quality of human resources, several agencies have not been creative in creating innovations. It can be seen from the control of innovation held by the mayor as the regional head. Furthermore, the role of the Regional Head in implementing innovation to improve regional performance and competitiveness is very important, considering that leaders must be able to leverage the knowledge management movement in government organizations so that organizational knowledge development can be executed into much-needed innovation. Recently, the South Tangerang City Government needed to implement the RAJADO model (Replication, Authority, Innovation Network, Budget, and Digitalization/Online).

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