scholarly journals PEMBERDAYAAN MASYARAKAT MELALUI PENDIDIKAN PERENCANAAN DAN PENGELOLAAN KEUANGAN DAN INVESTASI BAGI UMKM DALAM RANGKA PENGEMBANGAN USAHA DAN PENINGKATAN KUALITAS HIDUP KELUARGA

2016 ◽  
Vol 3 (1) ◽  
Author(s):  
Dede Suryanto ◽  
Fibria Indriati ◽  
Ixora Lundia ◽  
Pantius D. Soeling
Keyword(s):  
Financial Planning ◽  
Business Plan ◽  
Creative Industries ◽  
Positive Behavior ◽  
Financial Statement ◽  
Before And After ◽  
Success Indicators ◽  
Financial Decision ◽  
Financing Education ◽  
Program Point

Abstract. Community Engamenet Program gives the skill of planning and financing education forSmall Medium Entreprises (SME), how they make business plan begin budgeting, raising the fund,create financial statement, buseiness development and investing to enhance their wealth of family.This program delivered to 30 SME of Assosiation of Depok Creative Industries (AIKD). Someactivities delivered are training and business assistance. The aims of program point out somechanges before and after program impelementation. The SME have positive behavior in financing.The success indicators are the SME have financial statement of entrepreises and their family. Inotherwise they they can make financial decision wisdom to depelove their entreprises. Hopelly, thisprogram be allowed to to their business needs and can continue and consisten.Key words : SME, financial planning, training and assistance.

scholarly journals Impact of financial statements for financial decision-making

2020 ◽  
Vol 5 (2) ◽  
Author(s):  
Saddeq Abdulshakour
Keyword(s):  
Decision Making ◽  
Relative Weight ◽  
Financial Statements ◽  
Decision Makers ◽  
Financial Statement ◽  
Financial Decisions ◽  
Financial Decision Making ◽  
Vision 2030 ◽  
Study Population ◽  
Financial Decision

The study aimed to know the effects of analysis of financial statements on financial decisions, and the degree of benefit from them, and to identify what financial statements, what is its importance for the institutions within the framework of the Kingdom's Vision 2030 of ideas and trends, and to identify the contribution of financial statement analysis to financial decision-making. The study was based on the descriptive and analytical approach, and the study population consisted of all financial decision makers. The study was based on a simple random method (70) of financial decision makers. The study was based on the questionnaire and consisted of the following axes (financial statements in companies, financial decision-making, the effects of analysis of financial statements on financial decision-making). The study came out with a number of results, the most important of which are: There is approval by the respondents to all paragraphs of the first axis "financial statements in companies", with a relative weight of 82.8%. There is an agreement by the respondents on all paragraphs of the second axis "making financial decisions in companies", with a relative weight of 81.3%. There is strong approval by the respondents on all paragraphs of the third axis "the effects of analysis of financial statements on financial decision-making", with a relative weight of 86.4%. The financial statements are a key tool to know the financial position of the company, so they must be accurate and reliable before being published by management. The lack of credibility in the financial statements leads to mistrust in the company by investors, and does not give them the possibility to diagnose and make sound decisions. In light of the previous results, the study recommended the following: • Organizing several forums, conferences and forums to clarify the mechanism of preparing the financial statements and how to analyze them, and the need to raise awareness of financial decision makers about the importance of financial statements in the financial decision-making process.

scholarly journals Business Plan Vs Business Model Canvas in Entrepreneurship Trainings: A Comparison of Students’ Perceptions

2016 ◽  
Vol 12 (10) ◽  
pp. 55 ◽  
Author(s):  
Esra Sena Türko
Keyword(s):  
Business Model ◽  
Financial Planning ◽  
Business School ◽  
Business Plan ◽  
Male Students ◽  
School Students ◽  
Business Model Canvas ◽  
Marketing Planning ◽  
Start Up ◽  
Significant Difference

<p>Business model canvas and business plan are prevalent and widespread tools used in entrepreneurship trainings. This study aims to compare the business model canvas and the business plan as tools used in entrepreneurship trainings through the perceptions of business school students, with a user approach. Students were given applied entrepreneurship courses, and have been taught to prepare a business plan and a business model canvas. Then students were asked questions comparing business plan and business model canvas from various aspects. 62% of the students have stated that they find it more difficult to prepare a business plan. On the other hand despite its hardship to prepare, students have stated business model's superiority to BMC on several issues. According to students' statements, compared to BMC, business plan is more clear (64.6%), more useful (60.8%), more realistic in revealing the phases of start-up (77.2%), superior in financial planning (74,7%), superior in marketing planning (67.1%), superior in costs (70.9%), superior in describing customer needs and value propositon (60.7%), superior in production planning and supply chain (68.3%). After providing these statements students were asked which system they liked preparing the most. Answers to this question could not be decisively evaluated. Percentage of positive, negative and neutral statements are very similar. Independent samples t-test was conducted to compare business plan and BMC use perceptions scoring for gender. There was not a significant difference in the scores for female and male students.</p>

Market Reactions to XBRL-Formatted Financial Information: Empirical Evidence from China

2014 ◽  
Vol 10 (3) ◽  
pp. 1-17 ◽  
Author(s):  
Emma Y. Peng ◽  
John Shon ◽  
Christine Tan
Keyword(s):  
Financial Statements ◽  
Financial Information ◽  
Financial Statement ◽  
Decision Making Process ◽  
Average Volume ◽  
Market Reactions ◽  
Event Window ◽  
Business Reporting ◽  
Before And After ◽  
Efficient Processing

XBRL (eXtensible Business Reporting Language) facilitates the efficient processing/interpreting of corporate financial information by investors. This paper examines market reactions to financial statement filings in China in the period before and after the XBRL mandate in China to assess the extent to which XBRL may impact the processing of financial information. It finds that absolute price reactions of financial statement filings are larger (smaller) in the post-XBRL (pre-XBRL) period. This result holds for the cumulative 3-day window surrounding filings, as well as for each individual day during the event window. This paper also finds similar results for the average volume of trading around these event windows. Consistent with its expectations, its findings suggest XBRL financial statements play a significant role in investors' decision making process.

Amtek Auto debacle: financial statement analysis

2020 ◽  
Vol 10 (2) ◽  
pp. 1-24
Author(s):  
Asheesh Pandey
Keyword(s):  
Learning Outcomes ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Statement Analysis ◽  
Content Type ◽  
Academic Level ◽  
Reserve Bank ◽  
Financial Decision ◽  
The Relationship ◽  
A Company

Learning outcomes The learning outcomes are as follows: developing an understanding of financial statement analysis among students; students would be able to calculate various ratios, understand their meaning and interpret them to take a financial decision; and exploring the relationship between financial leverage and risk. Case overview/synopsis Amtek Auto is a leading auto-components manufacturer established in 1988 which entered into bankruptcy in through the order of Reserve Bank of India in 2017. The company started with a humble beginning and later on the promoter decided to expand exponentially both through organic as well as inorganic growth in past 15 years. To grow a company kept on taking debt which made it riskier and deteriorated its financial position over a period. The case covers a 10-year timeline from 2008 to 2017. It gives an opportunity to analyze its financial statements to understand how its decisions shaped its performance Complexity academic level The case aims for students to take a comprehensive view of the financial statement analysis of Amtek Auto including the following: vertical and horizontal analysis; comprehensive ratio analysis including liquidity, profitability, leverage and turnover ratios with special emphasis on debt as a double-edged sword; analysis of Armtek Auto’s financial performance over a period of 10 years. Supplementary materials Teaching Notes are available for educators only. Subject code CSS 1: Accounting and Finance.

The Use Of Accounting Information Before And After The Award Of The MFOAs Certificate Of Conformance

2011 ◽  
Vol 9 (4) ◽  
pp. 120
Author(s):  
Arthur Allen ◽  
George D. Sanders ◽  
Jang Y. Cho
Keyword(s):  
Financial Reporting ◽  
Reporting Quality ◽  
Financial Statement ◽  
Municipal Finance ◽  
Bond Ratings ◽  
Accounting Data ◽  
Before And After ◽  
The Difference ◽  
Effective Signal ◽  
Finance Officers

This study examines whether the Municipal Finance Officers Associations Certificate of Conformance (CC) provides an effective signal to financial statement users of cities financial reporting quality. Bond ratings were modeled prior to and subsequent to the award of the CC. The model using accounting data subsequent to the ward of the CC had a higher rate of classificatory accuracy (55.6%) than the model using accounting data prior to the award of the CC (50.6%). However, the difference in classificatory accuracy between the two models was not statistically significant.

scholarly journals Demonstrasi Latihan Pernapasan Diafragma Sebagai Pencegahan Penularan Covid-19 di Wilayah Kecamatan Kota Barat Kota Gorontalo

2021 ◽  
Vol 4 (6) ◽  
pp. 1358-1368
Author(s):  
Suwarly Mobiliu ◽  
Ratnawati Ratnawati ◽  
Mega Lestari Khoirunnisa ◽  
Mansyur B. Tomayahu
Keyword(s):  
Health Problems ◽  
The Body ◽  
Diaphragmatic Breathing ◽  
The West ◽  
Breathing Exercises ◽  
Before And After ◽  
Success Indicators ◽  
City District ◽  
Regional Partnership ◽  
Keywords Prevention

ABSTRAK Program Kemitraan Wilayah (PKW) merupakan program pengabdian masyarakat yang dilatarbelakangi oleh adanya permasalahan kesehatan dalam suatu wilayah tertentu. Kecamatan Kota Barat memiliki beberapa permasalahan kesehatan yang didapatkan dari Wilayah Kecamatan Kota Barat yaitu distribusi penyakit Asma yang fluktuatif pada Tahun 2017-2019 sebanyak 1477 kasus. Latihan pernapasan merupakan alternatif untuk memperoleh kesehatan yang diharapkan bisa mengefektifkan semua organ dalam tubuh secara optimal dengan olah napas dan olah fisik secara teratur. Hal ini bertujuan untuk mencegah terjadinya penularan COVID-19 pada keluarga dengan riwayat asma di Wilayah Kecamatan Kota Barat Kota Gorontalo. Kegiatan dilaksanakan pada bulan April – Oktober 2020. Kegiatan dimulai dengan melakukan penyuluhan dan demonstrasi latihan pernapasan diafragma, kemudian dilakukan pengukuran nilai Arus Puncak Ekspirasi (APE) pada setiap peserta sebelum dan sesudah latihan. Hasil menunjukkan bahwa kegiatan ini berhasil sesuai dengan indikator keberhasilan yang ditetapkan yaitu sebanyak 50 peserta dari masyarakat Kecamatan Kota Barat yang mengikuti dengan antusias, peningkatan pengetahuan serta peningkatan nilai APE. Kata Kunci: pencegahan Covid-19, napas diafragma, asma, arus puncak respirasi  ABSTRACT The Regional Partnership Program is a community service program that is motivated by the existence of health problems in a certain area. Kota Barat Subdistrict has several health problems obtained from the West City District Area, namely the fluctuating distribution of asthma in 2017-2019 as many as 1477 cases. Breathing exercises are an alternative to obtain health which is expected to make all organs in the body optimally effective with regular breathing and physical exercise. This program aims to prevent transmission of COVID-19 in families with a history of asthma in the Kota Barat District of Gorontalo City. This activity was carried out from April - October 2020. The activity began with conducting counseling and demonstration of diaphragmatic breathing exercises, then measuring the value of Peak Expiratory Flow for each participant before and after the exercise. The results showed that this activity was successful in accordance with the established success indicators, 50 participants from the West Kota Subdistrict community who followed enthusiastically, increased knowledge and increased the value of APE. Keywords: prevention of Covid-19, diaphragmatic breathing, asthma, peak flow of respiration

scholarly journals Perencanaan Bisnis Fashion Hijab

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Anita Anita
Keyword(s):  
Net Present Value ◽  
Business Plan ◽  
Creative Industries ◽  
Market Potential ◽  
Fashion Industry ◽  
A Value ◽  
Investment Opportunities ◽  
New Business ◽  
Muslim Communities ◽  
Return Value

”Perencanaan Bisnis Fashion Hijab” is a business plan in the field of creative industries. With many of Muslim communities, it is an opportunity for startup to plan the business, especially in the Hijab fashion industry. This business plan aims to create a new business plan for the creative industry engaged in fahion hijab and creating investment opportunities for investors. Based on the results of the analysis and discussion, it can be concluded that this business is feasible to be realized on the basis of consideration, among others, because the market potential of the hijab fashion business is increasing. Financial planning that shows this business will provide profit for investors and is worthy of being realized. Analysis of financial instruments consisting of a payback period which shows the number 4 equal to the maximum time set, the Net Present Value value with a value of Rp. 522,051,842, - or greater than zero indicates this investment can produce an income level that exceeds the requested level and an Internal Rate of Return value of 35% higher than the deposit interest rate.

scholarly journals Preliminary Evidence Of SFAS No. 130's Effect On Gains Trading In The Insurance Industry

2011 ◽  
Vol 19 (4) ◽  
Author(s):  
Charles E. Jordan ◽  
Stanley J. Clark ◽  
Mary H. Anderson
Keyword(s):  
Earnings Management ◽  
Insurance Industry ◽  
Preliminary Evidence ◽  
Financial Statement ◽  
Comprehensive Income ◽  
Before And After ◽  
Flow Through ◽  
Gains And Losses

Gains trading represents a form of earnings management whereby appreciated marketable securities are sold at a gain while those with a loss are retained. By not requiring unrealized gains and losses on available-for-sale securities to flow through income, SFAS No. 115 failed to close the door on this type of earnings management. With SFAS No. 130, however, these unrealized gains and losses must now be reported prominently in a financial statement as a component of comprehensive income. By examining the level of gains trading for a sample of companies in the insurance industry both before and after the implementation of SFAS No. 130, the current study provides evidence suggesting that this form of earnings management subsided subsequent to the adoption of SFAS No. 130.

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