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Journal articles on the topic 'Analysis and control of financial results'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Rekunenko, Ihor, Artem Koldovskyi, Kristina Babenko, and Rasa Subačienė. "The impact of financial regulation on financial control efficiency: A comparative analysis of economies." Accounting and Financial Control 6, no. 1 (2025): 13–24. https://doi.org/10.21511/afc.06(1).2025.02.

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A significant aspect of financial regulation provides for risk mitigation, transparency improvement, and maintaining economic stability, making financial control systems more efficient. This article analyzes the interaction of financial regulation strength with financial control efficiency in five economies, such as the USA, the UK, Germany, Poland, and China, from 2020 to 2023. An econometric model is utilized and the World Bank Financial Regulatory Index is incorporated as the core independent variable, along with financial infrastructure, efficiency of risk modeling, GDP growth, inflation,

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2

Fazrin, Rahmawati, and Fathihani Fathihani. "Analysis of Financial Literacy, Financial Attitude, and Locus of Control on Financial Management Behavior." Journal of Economics, Management, Accounting and Computer Applications 1, no. 2 (2024): 14–26. https://doi.org/10.69693/jemaca.v1i2.11.

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This study was conducted with the aim of determining the effect of Financial Literacy, Financial Attitudes and Locus of Control on Financial Management Behavior. The sampling technique used was purposive sampling, which is a technique for taking data sources by determining samples with certain considerations. The data used is primary data using a questionnaire distributed to 100 respondents, namely the millennial generation in the Jakarta area. The analysis method uses the Statistical Product and Services Solution (SPSS) application. The results of this study are that Financial Literacy has a

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3

Junianto, Yopy, and Wirawan Endro Dwi Radianto. "Self-Control Factor Analysis, Financial Anxiety, and Financial Stress on Financial Satisfaction as an Indication Financial Sustainability." Journal of Accounting, Business and Management (JABM) 31, no. 1 (2024): 93. http://dx.doi.org/10.31966/jabminternational.v31i1.964.

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Abstract: The focus of this research is to find out the factors that can increase financial satisfaction.Financial literacy is very important for economic growth. One aspect of financial literacy that can increase economic growth is financial satisfaction . Low levels of financial satisfaction negatively impact a person's current and future financial adequacy. This research was conducted during the COVID-19 pandemic where people experienced financial anxiety, financial stress, financial self-control. This study used these factors as predictors and the test results in this study explain that th

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Alborov, G. R., E. L. Mosunova, I. E. Trishkanova, and K. A. Dzhikiya. "Control and analysis of income, expenses and financial results from biotransformation of biological assets." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 6 (June 17, 2024): 390–98. http://dx.doi.org/10.33920/sel-11-2406-02.

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The main substance of agricultural production are biological assets that bring economic benefits to an agricultural organization in the form of products received, as well as income from their sale. Therefore, there is an objective need for monitoring and analysis at the end of the reporting period. In this regard, the article proposes a method for multi-stage control and analysis of income, expenses and financial results from biotransformation of biological assets. This technique allows you to assess the financial condition of both crop and livestock production separately, and the overall fina

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Igor, Mykytyuk. "TREASURY CONTROL AS A COMPONENT OF STATE FINANCIAL CONTROL." University Economic Bulletin 37/1 (April 19, 2018): 245–51. https://doi.org/10.5281/zenodo.1220699.

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The subject of the study is treasury control as a component of state financial control. The purpose of the article is to define the essence, features and elements of the mechanism of treasury control, justifying its role and place in the system of state financial control bodies. Material and methods. The methodological basis of the article was a system of general scientific and special methods: dialectical, system analysis, synthesis. Results of the study. The methodological approaches to understanding the essence of the treasury control, the features of its implementation, systematization of

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Hermanson, Heather M. "An Analysis of the Demand for Reporting on Internal Control." Accounting Horizons 14, no. 3 (2000): 325–41. http://dx.doi.org/10.2308/acch.2000.14.3.325.

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The purpose of this study is to analyze the demand for reporting on internal control. Nine financial statement user groups were identified and surveyed to determine whether they agree that: (1) management reports on internal control (MRIC) are useful, (2) MRICs influence decisions, and (3) financial reporting is improved by adding MRICs. In addition, the paper examined whether responses varied based on: (1) the definition of internal control used (manipulated as broad, operational definition vs. narrow, financial-reporting definition) and (2) user group. The results indicate that financial sta

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Novianti, Riri, and Nora Ria Retnasih. "Financial Literacy, Financial Technology (FinTech), and Locus of Control on Financial Management Behavior." Ekonomis: Journal of Economics and Business 7, no. 1 (2023): 422. http://dx.doi.org/10.33087/ekonomis.v7i1.824.

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This study aims to analyze how financial literacy, FinTech, and also locus of control influence the financial management behavior of Faculty of Economics (FE) at UIN Malang students. This study uses descriptive quantitative methods with primary data questionnaires. The population of this study was 1,520 students of FE UIN Malang. The sample used was 317 students calculated using the slovin formula. The data analysis used was multiple linear regression with SPSS 25. The results showed that financial literacy and locus of control significantly affected financial management behavior. While FinTec

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Pamungkas, Mayhendra Satria, and Tri Utomo Prasetyo. "Financial Management Behavior: Pengaruh Financial Technology, Locus of Control, dan Financial Literacy Mahasiswa." Cakrawangsa Bisnis: Jurnal Ilmiah Mahasiswa 6, no. 1 (2025): 76. https://doi.org/10.35917/cb.v6i1.573.

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Financial management behavior refers to how a person organizes and manages their financial resources. This study aims to analyze the influence of financial technology, locus of control, and financial literacy on the financial management behavior of Management students in the Special Region of Yogyakarta. Students face many challenges in managing their own finances, such as allocating pocket money for daily needs, tuition fees, and spending on social and entertainment activities. This study attempts to confirm the results of previous studies by using different scopes and data analysis methods.

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Alborov, R. A., P. E. Gasiev, S. V. Bodrikova, E. L. Mosunova, and M. K. Dzhikiya. "Improving the analysis of financial results from biotransformation of plant biological assets." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 6 (June 16, 2022): 433–42. http://dx.doi.org/10.33920/sel-11-2206-04.

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The article deals with the management of financial results from the biotransformation of biological assets and the sale of crop products on the basis of the formation of control and analytical information in organizations. A method of factorial economic analysis of profit from the biotransformation of biological assets and the sale of crop products is proposed, which makes it possible to determine the quantitative parameters of the factors affecting the amount of profit with the highest degree of reliability. This methodology provides a system for managing relevant information for making and e

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Yunarsi, Yunarsi. "Financial Literacy, Financial Attitude, and Internal Locus of Control towards Personal Financial Management." International Journal of Multi Discipline Science (IJ-MDS) 5, no. 2 (2022): 75. http://dx.doi.org/10.26737/ij-mds.v5i2.3577.

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<em>The purpose of this study was to determine the effect given by financial literacy, financial attitude, and internal locus of control on personal financial management. This study used a mixed method. The population in this study were small business actors in Anggilowu Village, Mandonga District, Kendari City which consisted of 131 people as research samples. The research sample was selected using a probability sampling technique, namely cluster sampling. Data collection techniques used primary data by disseminating questionnaires, then the data were analyzed using multiple regression

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Ayu, Rahmawati, and Witono Banu. "The Effect of the Presentation of Financial Statements, Financial Accounting Systems, and Internal Control on Regional Financial Management Accountability." International Journal of Business Management and Technology 6, no. 5 (2023): 165–73. https://doi.org/10.5281/zenodo.7680842.

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The purpose of this study is to analyze and find empirical evidence regarding the presentation of financial statements, financial accounting systems, and internal control of regional financial management accountability. The population in this study were employees of the Regional Financial Management Agency for the Residency of Surakarta, where the sample was taken using convenience sampling, which was obtained by 105 respondents. The data analysis method uses SPSS 26 software. The results of this study answer each of the hypotheses proposed, namely the presentation of financial statements, fin

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Gultom, Elida, and Jeli Nata Liyas. "The Influence of Locus of Control and Financial Literacy on Student Financial Behavior." Asean International Journal of Business 3, no. 1 (2024): 28–35. http://dx.doi.org/10.54099/aijb.v3i1.825.

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This research aims to determine the influence of locus of control and financial literacy on the financial behavior of STIE Riau students. This analysis uses independent variables, namely locus of control and financial literacy, where the dependent variable is financial behavior. The sample for this research is students from the Riau College of Economics using an accidental sampling technique. Data collection was carried out by means of a questionnaire distributed via Google Form to 100 students. The statistical method uses Multiple Linear Regression analysis with hypothesis testing, statistica

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Wahyudi, Wahyudi, Brigitta Azalea Pulo Tukan, and Dahlia Pinem. "ANALYSIS OF THE EFFECT OF FINANCIAL LITERATION, FINANCIAL TECHNOLOGY, INCOME, AND LOCUS OF CONTROL ON LECTURER FINANCIAL BEHAVIOR." AFEBI Management and Business Review 5, no. 1 (2020): 37. http://dx.doi.org/10.47312/ambr.v5i1.293.

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<p>This research is a quantitative study that aims to determine the effect of financial literacy, financial technology, income, and locus of control on financial behavior. The population in this study were Lecturers at the Universitas Pembangunan Nasional Veteran Jakarta. The sample size was taken as many as 80 respondents, with methods through nonprobability sampling, purposive sampling. Data collection was carried out through questionnaires. The analysis technique used is the PLS (Partial Least Square) analysis method with SmartPLS 3.0 software. The results of this study indicate that

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Wahyudi, Wahyudi, Brigitta Azalea Pulo Tukan, and Dahlia Pinem. "ANALYSIS OF THE EFFECT OF FINANCIAL LITERATION, FINANCIAL TECHNOLOGY, INCOME, AND LOCUS OF CONTROL ON LECTURER FINANCIAL BEHAVIOR." AFEBI Management and Business Review 5, no. 01 (2020): 37. http://dx.doi.org/10.47312/ambr.v5i01.293.

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<p>This research is a quantitative study that aims to determine the effect of financial literacy, financial technology, income, and locus of control on financial behavior. The population in this study were Lecturers at the Universitas Pembangunan Nasional Veteran Jakarta. The sample size was taken as many as 80 respondents, with methods through nonprobability sampling, purposive sampling. Data collection was carried out through questionnaires. The analysis technique used is the PLS (Partial Least Square) analysis method with SmartPLS 3.0 software. The results of this study indicate that

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ALESKEROVA, Yuliia, and Lidiіa FEDORYSHYNA. "FINANCIAL CONTROL AS A COMPONENT OF FINANCIAL MANAGEMENT AT THE ENTERPRISE." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 4 (70) (December 24, 2024): 64–76. https://doi.org/10.37128/2411-4413-2024-4-5.

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The article emphasizes the importance of creating an effective enterprise management system in the conditions of a modern financial economy. One of the main tools that helps to increase the efficiency of the enterprise is financial controlling – a key element of financial management. The relevance of this issue is associated with the need to optimize financial processes in business and ensure the stable development of the enterprise. The analysis of financial controlling for enterprise management, in particular in terms of the implementation of strategic and tactical tasks is made. It is estab

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Yarushkina, Nadezhda, Aleksey Filippov, and Anton Romanov. "Contextual Analysis of Financial Time Series." Mathematics 13, no. 1 (2024): 57. https://doi.org/10.3390/math13010057.

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The evaluation of the financial state of small and medium-sized companies is a pressing issue today. This article introduces a novel method to evaluate a company’s financial state, implemented as a module within a decision support system. This component uses fuzzy logic and knowledge engineering methods. The article describes an ontological model that provides the framework for data analysis and financial time-series modeling. The ontological framework simplifies the representation of the trends in the financial indicators under analysis. Integrating an ontology and a set of fuzzy rules makes

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Lukesi, Ervina, Erna Retna Rahadjeng, and Novita Ratna Satiti. "Effect of Financial Attitudes, Financial Knowledge, Locus of Control, and Financial Self-Efficacy to Financial Management Behavior in Millennial Generation." Jamanika (Jurnal Manajemen Bisnis dan Kewirausahaan) 1, no. 1 (2021): 56–63. http://dx.doi.org/10.22219/jamanika.v1i1.16027.

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This research aims to review the influence of financial attitude, financial knowledge, mission control, and financial self-efficacy in the millennial generations in Mojolangu. Included in this study as many as 100 respondents purposive sampling method. Sampling technical data to the analysis in this study using multiple linear regression. Based on test results obtained, financial knowledge of financial attitude, locus of control, and financial self-efficacy in partially significant and positive behavior on financial management. The Independent variable most dominant in contributing to the beha

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CHEBERYAKO, Oksana, and Maryna KULISH. "NECESSITY AND RESULTS OF FINANCIAL DECENTRALIZATION." WORLD OF FINANCE, no. 1(54) (2018): 35–44. http://dx.doi.org/10.35774/sf2018.01.035.

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Introduction. Local budgets are the most numerous link of the budget system, the financial base of local authorities, which plays a decisive role in implementing regional policy through financing public expenditures and are the key to the emergence of a capable and efficient local government. However, the unsatisfactory results of the local authorities functioning in previous periods have led to the objective need to reform existing structure of local finances through fiscal decentralization. Purpose.To characterize the essence of financial decentralization from the point of view of its necess

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Muntafiah, Muntafiah, and Muhammad Rexsa Assyarofi. "Locus of Control Mediation: Effect of financial Knowledge and financial Attitude on Financial Management Behavior." EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi 4, no. 1 (2024): 22–34. http://dx.doi.org/10.56799/ekoma.v4i1.5424.

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The purpose of this study is to determine whether there is an influence of financial knowledge and financial attitude on financial management behavior through locus of control. The population in this study consists of students in the Solo Raya area, with a sample size of 250 respondents. This research employs a quantitative approach using SEM-SmartPLS as the analysis tool. The results of this study indicate that (1) there is an influence of financial knowledge on financial management behavior, (2) there is an influence of financial attitude on financial management behavior, (3) there is an inf

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Kisdayanti, Lelli, and Tri Kartika Pertiwi. "Behavioral Financial Analysis in Internal Locus of Control Mediation on Private Employees Surabaya." IJEBD (International Journal of Entrepreneurship and Business Development) 4, no. 4 (2021): 532–42. http://dx.doi.org/10.29138/ijebd.v4i4.1470.

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THIS RESEARCH aims to analyze the effect of financial knowledge, financial experience, and income on financial behavior through the internal locus of control of employees in Surabaya. The method used to determine the sample was purposive sampling and accidental sampling—the model used in this research area 100 respondents of employees in Surabaya. The data analysis technique used is the SmartPLS 3.0 software analysis. The research results that financial knowledge has a significant positive effect on the financial behavior of employees in Surabaya. Financial experience and income do not have a

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ENDOVITSKII, Dmitrii A., and Yuliya I. BAKHTURINA. "Revisiting the organization of internal financial control and audit at universities." International Accounting 22, no. 6 (2021): 608–23. http://dx.doi.org/10.24891/ia.24.6.608.

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Subject. This article explores the organizational aspects of control activities of universities. Objectives. The article aims to clarify some individual organizational provisions of internal financial control and audit of universities on the basis of a critical assessment of the positions of domestic and foreign researchers, analysis of the current practices of federal institutions of higher education, and the results of the control activities of their founders. Methods. For the study, we used the methods of analysis, grouping, comparison, and generalization. Results. The article clarifies the

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Rohim, Ahmad Miftahur, Agung Haryono, and Cipto Wardoyo. "The Effect of Financial Education in The Family, Financial Literature, and Self-Control on Financial Management through Consumption Rationality." Journal of Economics Education and Entrepreneurship 3, no. 1 (2022): 1. http://dx.doi.org/10.20527/jee.v3i1.5131.

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The purpose of this research is to analyze the influence of family financial socialization, financial literacy, self-control, and rationality of consumption on money management of Bachelor students of faculty Economics Universitas Negeri Malang Class of 2017. This research conducts in quantitative which has an explanation method. The data collection uses a questionnaire for 291 students as the samples. The data analysis uses Path analysis of SPSS program version 26. The results of the analysis test in this study indicate that family financial socialization, financial literacy, self-control, an

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Khakimah, Okky Aliyatul, and Anita Handayani. "The Pengaruh Financial Knowledge, Locus Of Control, Dan Financial Literacy Terhadap Financial Management Behavior." Jurnal Mahasiswa Manajemen 4, no. 01 (2024): 66. https://doi.org/10.30587/mahasiswamanajemen.v4i01.8575.

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Background – Indonesia is a developing country that has high economic potential. This very rapid economic development has a strong connection with the industrial world. The current economic development has an impact on society, especially micro, small and medium enterprises. Therefore, the rapid emergence of MSMEs must be balanced with good financial knowledge and financial literacy so that they can make decisions based on the financial behavior of each MSME actor. The current conditions that occur in Indonesian society tend to have consumerist financial behavior, meaning that Indonesian peopl

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Fauziah, Firda, Maheni Ika Sari, and Wahyu Eko Setianingsih. "The Influence Of Financial Knowledge, Financial Planning, Self-Control On The Financial Management Behavior Of Housewives." PROCEEDING INTERNATIONAL CONFERENCE ON ECONOMICS, BUSINESS AND INFORMATION TECHNOLOGY (ICEBIT) 4 (July 14, 2023): 478–86. http://dx.doi.org/10.31967/prmandala.v4i0.785.

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Indonesia is an archipelago with a diverse community background. So are the customs and culture in each region. This is related to the mindset of the people in each region. Old-fashioned habits and culture affect the mindset and interest in science which is decreasing. The lack of knowledge also affects the economic level of the community. The problem that currently still often occurs in the midst of society is the lack of knowledge about financial planning and management patterns. Thus, at the end of each month spending cannot be controlled properly. Without financial planning, the financial

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Indriastuti, Maya, Indri Kartika, and Sri Sulistyowati. "Reducing Non Performing Financing Through Financial Ratios." JURNAL STUDI MANAJEMEN ORGANISASI 17, no. 1 (2022): 71–78. http://dx.doi.org/10.14710/jsmo.v17i1.40175.

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The aim of this study is to investigate financial ratios in minimizing non performing financing (NPF) at Sharia Banks. The samples of this study were 11 Sharia Banks listed in Bank Indonesia in 2008-2018. The data were analyzed by using multiple linier regression analysis. The result of this study showed that CAR, QPA, and OEOI have a significant positive effect on NPF. Meanwhile, FDR variable has no significant negative effect on NPF. The results of this study are expected to provide information on the factors that can affect the NPF and how to control the NPF so that Sharia Banks can keep th

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Bardash, Sergey, and Tatiana Osadcha. "CURRENT STATUS OF STATE FINANCIAL CONTROL OF UKRAINE AND WAYS OF ITS IMPROVEMENT." Baltic Journal of Economic Studies 6, no. 2 (2020): 17–24. http://dx.doi.org/10.30525/2256-0742/2020-6-2-17-24.

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The urgency of the research is conditioned by the crisis of state financial control in Ukraine, in particular by the artificial lowering of the role of the state financial control for public administration in terms of determining the problems and prospects of the socio-economic development of the country. The study is evaluating the results of control measures conducted by the State Audit Service of Ukraine and the Accounting Chamber of Ukraine, development of recommendations for their improvement and phrasing. The methodological framework of the research is a comparative analysis of the serie

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Eton, Marus, Fabian Mwosi, and Bernard Patrick Ogwel. "Are internal controls important in financial accountability? (Evidence from Lira District Local Government, Uganda)." International Journal of Financial, Accounting, and Management 3, no. 4 (2022): 359–72. http://dx.doi.org/10.35912/ijfam.v3i4.810.

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Abstract: Purpose: The study examined the importance of internal control systems in financial accountability in Lira District Local Government, Uganda. Specifically, the study determined the importance of control activities, control environment, and monitoring of controls on financial accountability. Research methodology: A correlational design to establish the relationships between internal control systems and financial accountability, and regression analysis to explain the importance of internal controls on financial accountability were adopted. Results: Internal control systems account for

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Rante, Yohanis. "Analysis of the Financial Report of Pegunungan Bintang, Papua Province." Asian Journal of Economics, Business and Accounting 23, no. 17 (2023): 136–46. http://dx.doi.org/10.9734/ajeba/2023/v23i171049.

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Aims: This study aims to examine Financial Audit Agency's (BPK) opinion in the Audit Results Report on the accountability of Local Government Financial Reports (LKPD) in Pegunungan Bintang for solutions to regional governments to develop regional Vision & Mission. Study Design: This study uses quantitative data. Quantitative data, namely data that can be measured in the form of numbers. This study analyzes and make observation in the field about findings violations against the Pegunungan Bintang District Governments. Place and Duration of Study: This research was conducted in Pegunungan Bi

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Боженок, Сергей, and Syergyey Bozhyenok. "Optimization of Financial Control Tools: Information Systems." Journal of Russian Law 4, no. 2 (2016): 0. http://dx.doi.org/10.12737/17647.

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The article is devoted to the legal bases of formation and use of information systems for financial control. The urgency and the need to implement the automation of administrative processes, enabling significantly improves rapid response to changes in a large array of control objects is pointed out. As the advantages of this method of financial control facilitation of collection and compilation of information, reducing the time required for the analysis of information, increasing the efficiency of control over elimination of violations of financial discipline, transparency of information on th

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Romanova, Olga A. "TO THE QUESTION OF THE PROBLEMS OF THE COMPANY'S FINANCIAL RESULTS ANALYSIS." Oeconomia et Jus, no. 3 (September 30, 2021): 43–51. http://dx.doi.org/10.47026/2499-9636-2021-3-43-51.

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According to the civil legislation of the Russian Federation, the main goal of any commercial organization is to obtain stable profit and prevent negative financial results throughout the entire activity period. This is possible through operational (at best, daily) control over the ratio of income and expenses by management personnel, conducting an in-depth retrospective and prospective analysis of revenue, the total cost of the produced and sold product, and other income and expenses. Analytical studies are needed in terms of the influence of individual factors on the amount of income and exp

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Safrizal, Safrizal, and Sumiyati Sumiyati. "Analysis of Internal Control of Bad Receivables." Talent: Journal of Economics and Business 2, no. 01 (2024): 17–26. https://doi.org/10.59422/jeb.v2i01.293.

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The purpose of this research is to find out whether the internal control of bad debts at the company PT. X is running well. Because basically selling on credit also carries the risk of uncollectible portions of the receivables or even all of the receivables. Companies often face challenges in recovering debts from customers, especially in cases of credit sales, which gives rise to the phenomenon of bad debts. This phenomenon results in significant financial risk, with the possibility of partial or even complete loss of receivables. In this research, the analytical approach used is a qualitativ

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Syaliha, Amila, Entar Sutieman, Muhamad Ridwan Pasolo, and Victor Pattiasina. "The Effect of Financial Literacy, Life Style, Financial Attitude and Locus of Control to Financial Management Behavior." PUBLIC POLICY (Jurnal Aplikasi Kebijakan Publik & Bisnis) 3, no. 1 (2022): 52–71. http://dx.doi.org/10.51135/publicpolicy.v3.i1.p52-71.

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This study was conducted to examine whether Financial Literacy, Lifestyle, Financial Attitude and Locus of Control have an effect on Financial Management Behavior in Accounting Students at Yapis University, Papua. The population in this study were all active and registered accounting students at Yapis University Papua. Samples were taken using purposive sampling method with a sample size of 50 respondents. The data used in this study were obtained using a questionnaire. Data analysis was performed using multiple linear regression analysis.  Based on the results of the study, it shows tha

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GAVRILENKO, Oleksiy. "MONITORING AND CONTROL OF FINANCIAL STABILITY AND ECONOMIC SECURITY OF AGRICULTURAL ENTERPRISES." Ukrainian Journal of Applied Economics, no. 2 (2019): 24–31. http://dx.doi.org/10.36887/2415-8453-2019-2-3.

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Abstract Introduction. Food businesses are constantly experiencing financial difficulties due to untimely activity results analysis. The financial stability support program is a key objective of the agricultural enterprise. It is possible to ensure its effective functioning through the introduction of an appropriate internal control system. In today's volatile economic environment, only businesses with the proper level of competitiveness and financial sustainability can function productively. The purpose of the article is to substantiate the need and to find ways to implement monitoring and co

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Suyono, Yohana Fadilah, and Poppy Dian Indira Kusuma. "Pengaruh Financial Attitude, Financial Experience dan Financial Knowledge Terhadap Financial Management Behavior Pengguna Paylater dengan Self Control sebagai Faktor Pemoderasi." Ratio : Reviu Akuntansi Kontemporer Indonesia 5, no. 1 (2024): 68. https://doi.org/10.30595/ratio.v5i1.19933.

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Technological developments have led to innovations in the financial sector, one of which is financial technology (fintech). The existence of fintech in people's lives makes it fast and practical, so that it can move the economy towards a more effective, modern and efficient direction. This study aims to analyze the effect of financial attitude, financial experience and financial knowledge on the financial management behavior of paylater users with self-control as a moderating factor. With a total sample of 82 respondents. Data analysis using multiple linear regression using SPSS. The results o

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Purwidianti, Wida, and Naelati Tubastuvi. "The Effect of Financial Literacy and Financial Experience on SME Financial Behavior in Indonesia." Jurnal Dinamika Manajemen 10, no. 1 (2019): 40–45. http://dx.doi.org/10.15294/jdm.v10i1.16937.

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The aim of this study is to examine the effect of financial literacy and financial experience on SMEs financial behavior in Indonesia.The dependent variable is financial behavior while independent variables are financial literacy and financial experience. There are four control variables used, namely company size, business length, age and education level of SME owner. The respondent sample is 42 owners of SMEs in Purwokerto Selatan. This study used multiple regression analysis. The results showed that financial literacy has no effect on financial behavior. Financial experience has a positive e

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Arraniri, Iqbal, and Vivi Siti Lutpiyah. "Assessing the mediating role of locus of control on financial literacy, financial attitude, and financial management behavior in Generation Z." Kompartemen : Jurnal Ilmiah Akuntansi 22, no. 2 (2024): 226. https://doi.org/10.30595/kompartemen.v22i2.23627.

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The purpose of this study was to determine how financial literacy and financial attitudes affect financial management behavior through locus of control in generation Z in Kuningan Regency. Primary data was collected through questionnaires distributed using Google forms.. The secondary data obtained is adjusted to the literature related to the research. The sample in this study is 322 respondents taken using non-probability sampling techniques. The analysis method used in this study is by using Structural Equation Modeling (SEM) Analysis with the help of the SEM AMOS Version 23 program. The res

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Zhao, Qiang. "Quality Analysis and Key Factor Research in Japan’s Economic Growth Based on Factor Analysis." Journal of Sensors 2022 (August 21, 2022): 1–10. http://dx.doi.org/10.1155/2022/9976494.

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Factor analysis is suitable for the conditions of complex correlation, large sample size, many influencing factors, and many selected indicators; able to conduct research on a variety of subjects; and can better apply multivariate statistical methods to the evaluation of financial performance. Among other common methods of evaluating financial performance, factor analysis methods can reduce dimensionality and simplify data basically design weights. Factor analysis can reduce the dimensionality of data even with large sample sizes. It avoids a lot of complicated calculations, reduces the diffic

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ZVYAGIN, Sergei A., Natal'ya Sh PONOMARENKO, and Inna E. STRYGINA. "Economic entity as an object of financial control." International Accounting 27, no. 1 (2024): 85–99. http://dx.doi.org/10.24891/ia.27.1.85.

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Subject. This article examines the theoretical and practical issues related to the understanding of the object of financial control, such as Economic Entity, Business Entity, Enterprise, Firm, Organization, etc. Objectives. The article aims to carry out a terminological analysis in relation to the categories similar to the concept of Economic Entity within the framework of financial control; make proposals for the unification of the categories of Economic Entity, Business Entity, Enterprise, Firm, Organization in the formation of the results of financial and control activities for the purposes

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Chen, Liping, Yi Chai, and Ranchao Wu. "Control and Synchronization of Fractional-Order Financial System Based on Linear Control." Discrete Dynamics in Nature and Society 2011 (2011): 1–21. http://dx.doi.org/10.1155/2011/958393.

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Control and synchronization of the financial systems with fractional-order are discussed in this paper. Based on the stability theory of fractional-order differential equations, Routh-Hurwitz stability condition, and by using linear control, simpler controllers are designed to achieve control and synchronization of the fractional-order financial systems. The proposed controllers are linear and easy to implement, which have improved the existing results. Theoretical analysis and numerical simulations are shown to demonstrate the validity and feasibility of the proposed method.

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Vyborova, E. "The features of analysis and diagnostics in the process of control of financial result of activity of organization." Auditor 6, no. 2 (2020): 18–29. http://dx.doi.org/10.12737/1998-0701-2020-18-29.

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The purpose of the article is to determine the specifics of the use of indicators used in the analysis and diagnostics in the system of controlling the financial results of the organization. The features of analysis of financial results in the controlling with the lookup of chain is presented in the article.

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Alifa Salsabila Hidayat and R.A Sista Paramita. "The Analysis of Financial Literacy, Financial Attitude and Locus of Control Toward Financial Behavior on UNESA's Economic and Business Students." Accounting and Finance Studies 2, no. 3 (2022): 157–76. http://dx.doi.org/10.47153/afs23.4392022.

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Financial behaviour is a concept related to a person's ability to manage (plan, budget, audit, manage, control, seek, and store) daily financial funds. Behavioural finance is a combination of financial theory and the laws of economics and psychology. The emergence of financial behaviour is the impact of the desire to meet the needs of life according to income. As an advantage, a person will tend to spend his personal finances wisely. This type of research uses quantitative methods. The population in this study were 97 respondents, using a non-probability sampling method, namely purposive sampl

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Zhou gong, Shu－Chen, Xiao－Qian Li та Yu－Xian Shi. "정보화 수준과 내부통제의 기업 금융사기 억제 효과에 관한 실증연구". Korean Accounting Information Association 22, № 3 (2022): 69–88. http://dx.doi.org/10.29189/kaiajfai.22.3.4.

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[Purpose]More and more financial fraud incidents, the enterprise internal control has a great impact. This study explores the relationship between the degree of informatization, enterprise internal control and financial fraud. [Methodology]This study uses the method of theoretical induction and empirical analysis to empirically test the impact of information degree, enterprise internal control on financial fraud and the inhibitory effect of information degree on financial fraud. [Findings]The results show that the degree of informatization has a positively related to corporate internal control

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Ningsih, Tri Nova, and Abel Tasman. "Pengaruh financial literacy dan financial inclusion terhadap kinerja UMKM." Jurnal Kajian Manajemen dan Wirausaha 2, no. 4 (2020): 151. http://dx.doi.org/10.24036/jkmw02100330.

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This study aims to test and empirically prove the effect of financial literacy, financial inclusion, and internal locus of control on the performance of MSMEs (micro, small, and medium enterprise) in Padang City. The object of this study is the MSMEs in the city of Padang. The number of samples is 399 respondents of MSME business operators, the sample selection uses random sampling, hypothesis testing is done by using multiple regression analysis and tested using the SPSS version 20.0 application. The results of the study indicate that financial literacy, financial inclusion, and internal locu

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Rahmawati, Umi, and Eka Marcella. "Locus of Control, Financial Knowledge, Financial Attitude, Financial Self-Efficacy, and Social Economic Status as Antecedents of Financial Management Behavior." Journal of Management and Business Insight 1, no. 1 (2023): 66–76. http://dx.doi.org/10.12928/jombi.v1i1.561.

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Purpose-This study aims to investigate past trends in financial management practices. Factors such as locus of control, financial literacy, financial mindset, financial self-efficacy, and socioeconomic standing are thought to influence financial management practices. Design/Methodology/Approach-In this study, a sample of 92 students from the Faculty of Economics and Business in the Special Region of Yogyakarta who responded to questionnaires as part of a quantitative approach to data collection. Purposive sampling is the sampling method employed, and the Likert scale is the scale measurement i

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Ouyang, Congrong, Thomas Crandall, and Swarn Chatterjee. "The Impact of the COVID-19 Income Shock on Debt Management: A Mediation Analysis." Financial Services Review 33, no. 1 (2025): 1–27. https://doi.org/10.61190/fsr.v33i1.3615.

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This study uses the 2021 wave of the FINRA National Financial Capability Study dataset to examine the association between large and unexpected income drops experienced by individuals during the COVID-19 pandemic and an individual’s use of stimulus checks to settle debt obligations. This study also examines the mediating role of individuals’ perceived lack of financial control in the association between the large drop in income and the use of stimulus checks for debt payments. The results reveal that over one-third of households allocated their stimulus checks towards debt payments. Notably, in

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Saepuloh, Asep, and Sukaris Sukaris. "Peran Mediasi Locus of Control pada Perilaku Keuangan." MANAJERIAL 6, no. 2 (2019): 64. http://dx.doi.org/10.30587/jurnalmanajerial.v6i2.1045.

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Financial problems for the next five to ten years are spending greater than income, increasing loans, and not being able to have a place to live because income and housing installment costs are not balanced, on the other hand Indonesian people's awareness of the importance of financial literacy is currently low. The purpose of this study was to determine the mediating role of the locus of control between financial knowledge, financial attitudes towards financial management behavior. The sample used was 100 respondents, the analysis technique used was structural equation modeling with WarpPLS.

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Saepuloh, Asep, and Sukaris Sukaris. "Peran Mediasi Locus of Control pada Perilaku Keuangan." MANAJERIAL 6, no. 2 (2019): 64. http://dx.doi.org/10.30587/manajerial.v6i2.1045.

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Financial problems for the next five to ten years are spending greater than income, increasing loans, and not being able to have a place to live because income and housing installment costs are not balanced, on the other hand Indonesian people's awareness of the importance of financial literacy is currently low. The purpose of this study was to determine the mediating role of the locus of control between financial knowledge, financial attitudes towards financial management behavior. The sample used was 100 respondents, the analysis technique used was structural equation modeling with WarpPLS.

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Prasetyo, Arief, Tona Aurora Lubis, and Agus Solikhin. "Pengaruh Literasi Keuangan dan Sikap Keuangan terhadap Perilaku Pengelolaan Keuangan UMKM Kuliner dan Locus of control Sebagai Variabel Mediasi di Kecamatan Pasar Kota Jambi." J-MAS (Jurnal Manajemen dan Sains) 8, no. 2 (2023): 1451. http://dx.doi.org/10.33087/jmas.v8i2.1354.

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The purpose of this study was to determine the effect of Financial Literacy and Financial Attitudes on Financial Management Behavior mediated by Locus of control in Culinary MSMEs in Pasar District, Jambi City. The analysis tool used is PLS analysis. The results showed that Financial Literacy has a positive and significant effect on Financial Management Behavior, Financial Attitude has no significant effect on Financial Management Behavior, Locus of Control has a positive and significant effect on Financial Management Behavior, Financial Literacy has no significant effect on Locus of Control,

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Shanty Damayanti Hutajulu. "Pengaruh Financial Literacy dan Self Control terhadap Financial Behavior Pengguna Aplikasi E-Wallet." Jurnal Manajemen Bisnis Era Digital 1, no. 3 (2024): 225–54. http://dx.doi.org/10.61132/jumabedi.v1i3.287.

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The existence of e-wallet applications as a new means for conducting various financial transactions has become a common phenomenon among the public, especially students. These digital wallet applications are gradually replacing cash as the primary medium of exchange and offering quicker financial products/services at users' fingertips. Therefore, as agents of change, Generation Z needs to be equipped with financial literacy and self-control to ensure the use of e-wallets does not deviate and remains aligned with their original purpose, which is to facilitate economic activities. This study exa

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Fahmi, Poernamawatie, Hastut Sri, Fitria Nur, and Ma'roep Maxi. "Analysis of Financial Management in MSEs: Planning, Controlling, Recording (Study at Selorejo Tourism Area, Malang Regency, Indonesia)." Journal of Economics, Finance And Management Studies 06, no. 02 (2023): 646–54. https://doi.org/10.5281/zenodo.7608746.

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This study aims to analyze financial planning, control, and recording carried out by Micro Small Enterprises (MSEs) in the culinary field in Selorejo Tourism Area, Malang Regency, Indonesia. The research approach used is descriptive quantitative with the aim of describing the implementation of financial planning and control carried out by business actors. To clarify and explore the application of financial planning and control carried out by business actors, the researchers complemented it with a qualitative approach. The analysis was conducted on business owners who are also business managers

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