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Journal articles on the topic 'Financial result from operating activities'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Ekwunife, Ebele N. "Effects of Cash Flow on Corporate Sustainability in Nigeria and Ghana." West African Journal of Interdisciplinary Research 2, no. 2 (2024): 98–107. https://doi.org/10.5281/zenodo.11655328.

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<em>This study evaluates the effect of cash flow on corporate survival of manufacturing firms in Nigeria and Ghana for the period of five years (2016 – 2020). The study was based on Ex-Post Facto research design and used panel data collected from the financial report of the firms used in the study. The data collected was analyzed using the panel regression analysis, however, some preliminary analysis like descriptive statistics and correlation analysis was carried out on the data. The result reveals that about 65.7% of corporate survival in manufacturing companies in Nigeria and Ghana ca

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S., Kozub. "PECULIARITIES OF FORMATION OF A TRADE ENTERPRISE'S FINANCIAL RESULTS." ECONOMIC STRATEGY AND PROSPECTS OF TRADE AND SRVICES SECTOR DEVELOPMENT 1 (27) (July 2, 2018): 82–92. https://doi.org/10.5281/zenodo.1303817.

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<em>The purpose of the research paper is representation of the research results concerning formation of financial results in network trade enterprises</em><em>.</em> <em>The research results of financial results dynamics of retail trade enterprises for 2010</em><em>–</em><em>2017, which allow determining their unstable character, are presented. The general tendencies of formation of financial results are defined of the according to the selective aggregate of enterprises from seven network enterprises of retail trade</em><em>. The features of financial results formation for the formed gro

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3

Park, Sungmin, and Pansoo Kim. "Operational Performance Evaluation of Korean Ship Parts Manufacturing Industry Using Dynamic Network SBM Model." Sustainability 13, no. 23 (2021): 13127. http://dx.doi.org/10.3390/su132313127.

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The purpose of this study is to analyze the efficiency and productivity of the Korean ship parts manufacturing industry. To this end, the manufacturing process was divided into two stages (operating activities, financial activities), and the Dynamic Network SBM model and Malmquist Productivity Index were used. We collected analysis data from KIS-VALUE, and analyzed 40 companies from 2014 to 2020. As a result of the analysis, from 2014 to 2017, the average operating efficiency was 0.7825, the average financial efficiency was 0.5208, and the average total efficiency was 0.4537. It was found that

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Rydzewska, Alina. "Influence of financialization on the business activity of non-financial enterprises in Poland." Ekonomia i Prawo 22, no. 4 (2023): 777–807. http://dx.doi.org/10.12775/eip.2023.041.

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Motivation: Financialization is connected with the phenomenon of dominance of the financial sphere in relation to the real sphere. Financialization, when applied to non-financial entities, means the increase of importance of financial motives in the decision-making processes of enterprises. Changes result from transformations of the system of economic incentives and development patterns, both in the economy and among economic entities, which are focused on fast earning. Enterprises for that purpose, they use leverage and financial instruments to generate profit, limiting the operational and in

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Sierpińska-Sawicz, Agata, and Maria Sierpińska. "Depreciation Capital as a Source of Financing of Mining Companies Activities." Contemporary Economics 15, no. 4 (2021): 429–41. http://dx.doi.org/10.5709/ce.1897-9254.458.

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The issue discussed in the paper is highly relevant and topical in economic practice because of changes in the recognition of certain assets and their depreciation. The author’s research established that depreciation write-off in financial terms constitute capital comprising two components: depreciation and the tax shield effect. The non-tax shield is more important relative to other tax shields because the vast majority of entities in the raw materials industry own assets which are depreciated for the purposes of balance sheet accounting and tax accounting. As a cost depreciation, on the one

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Dr., Hanh Hong HA. "An Empirical Analysis on Determinants of Accounting Internal Control Effectiveness: Evidence from Emerging Market." INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND ANALYSIS 04, no. 05 (2021): 580–86. https://doi.org/10.47191/ijmra/v4-i5-12.

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Prior research mentioned internal control as a useful management alternative to improve enterprises’ operation performance and information quality. According to Trenery (2013) internal control can be fundamentally divided into two functions of operating and accounting internal control. The paper aims to identify the determinants of accounting internal control effectiveness that are addressed in existing literature review. Primary data was collected from samples of 109 members of board of directors and chief accountants in Vietnam by direct interview and email survey. The data was analyze

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Baltes, Nicolae, and Georgiana Daniela Minculete (Piko). "Study on the financial performance of companies operating in the pharmaceutical industry in romania." Studia Universitatis „Vasile Goldis” Arad – Economics Series 26, no. 1 (2016): 58–68. http://dx.doi.org/10.1515/sues-2016-0005.

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Abstract The study aims at determining the financial performance of companies in the pharmaceutical industry between 2009 and 2014 by means of the indicator of the financial return rate, using multiple linear regressions as research method. By analysing the evolution of the share of companies in the pharmaceutical industry based on the trend of the financial rate of return, we can estimate that the number of entities that resort to supporting the financial activities from loans and liabilities is growing in the period under analysis. This is due mainly to the liquidity crisis faced by entities

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Nurmanov, Karjaubay. "ISSUES OF FORECASTING FINANCIAL RESULTS IN STRATEGIC MANAGEMENT ANALYSIS." Economics and education 24, no. 4 (2023): 411–22. http://dx.doi.org/10.55439/eced/vol24_iss4/a66.

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The article explores the issues of forecasting financial results in strategic management analysis. Using econometric models, it predicts net sales, gross (marginal) profit, profit from core (operating) activities, equity and liabilities as factors affecting financial results in specialized rice-growing clusters and farms. Based on the results obtained, scientific proposals and practical recommendations for promising development goals have been developed.

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9

Nurnberg, Hugo. "Accounting for Company-Owned Life Insurance." Accounting Horizons 18, no. 2 (2004): 109–26. http://dx.doi.org/10.2308/acch.2004.18.2.109.

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This paper examines the alternative methods of accounting for investments in company-owned life insurance (COLI) and the resulting effects on reported net cash flow from operating activities (NCFO). Examples from annual financial reports suggest that these alternative methods potentially result in substantial differences in reported NCFO. Additionally, financial report disclosures do not make transparent the efects of these alternative methods on reported NCFO. This lack of transparency potentially impairs the reliability of investment decisions and the findings of empirical studies that take

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10

KUDRYAVTSEVA, Tat'yana Yu, and Anastasiya A. GRACHEVA. "Substantiating the normative values of company's liquidity ratios: Evidence from the engineering, transport and logistics industries." Financial Analytics: Science and Experience 16, no. 3 (2023): 250–65. http://dx.doi.org/10.24891/fa.16.3.250.

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Subject. The article addresses the normative values of financial indicators of the liquidity group that are formed as a result of financial and economic relations of the enterprise. Objectives. The aim is to calculate the normative values of financial indicators of the liquidity group for engineering, transport and logistics companies, using the hierarchical cluster analysis tool. Methods. The study draws on general scientific research methods. Results. We offered an algorithm to calculate the normative values of financial indicators, using the hierarchical cluster analysis; calculated the nor

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11

AL–GAZU, ALI. "The use of «hard standards» for measuring and control operating costs." Market Relations Development in Ukraine №10 (209) 2018 136 (November 29, 2018): 87–95. https://doi.org/10.5281/zenodo.1689961.

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The subject of the study. Primarily, when considering the use of «strict» standards for measuring and controlling operating costs, it is advisable to analyze certain aspects of the interaction between the commodity and financial flows of an aviation company. However, the issue of mutual movement of goods and financial flows, in particular, determines the mobility of material resources or, in General, the constancy of the formation of operating costs, may be the subject of consideration from the point of view of other management subsystems of the aviation company. The purpose of art

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Ankudo-Jankowska, Anna, and Jakub Glura. "Assessing the usefulness of accounting measures for examining profitability of the State Forests’ National Forest Holding." Forest Research Papers 77, no. 2 (2016): 158–65. http://dx.doi.org/10.1515/frp-2016-0018.

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Abstract The purpose of this study was to analyse the profitability of the State Forests by using accounting measures and to determine their practical applicability for evaluating the State Forests’ activities covering the years 2008-2012. In our assessment, we used the ratios: return on assets, return on equity and return on sales, which were calculated for the four following levels of financial result: operating result and economic activity result, gross profit and net profit. The degree of variability of the analysed ratios was determined for the years 2008-2012. On the basis of our survey,

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Anna, Ankudo-Jankowska, and Glura Jakub. "Assessing the usefulness of accounting measures for examining profitability of the State Forests' National Forest Holding." Lesne Prace Badawcze / Forest Research Papers 77, no. 2 (2016): 158–65. https://doi.org/10.1515/frp-2016-0018.

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The purpose of this study was to analyse the profitability of the State Forests by using accounting measures and to determine their practical applicability for evaluating the State Forests’ activities covering the years 2008–2012. In our assessment, we used the ratios: return on assets, return on equity and return on sales, which were calculated for the four following levels of financial result: operating result and economic activity result, gross profit and net profit. The degree of variability of the analysed ratios was determined for the years 2008–2012. On the basis of ou

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John Erhan Prasetyo Hermawan and Riko Riandoko. "DO FIRMS FACING INCREASES IN FINANCIAL CONSTRAINTS TEND TO GENERATE CASH THROUGH TAX AVOIDANCE? EMPIRICAL EVIDENCE FROM INDONESIA PUBLICLY LISTED FIRMS." Scientax 2, no. 2 (2021): 232–47. http://dx.doi.org/10.52869/st.v2i2.62.

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This study examines the effect of increases in financial constraints measured at both firm-specific and macroeconomic level on corporate tax avoidance behaviour. Based on a hand-collected sample of 60 publicly listed firms on Indonesia Stock Exchange (IDX) from the year 2009 to 2016, our regression result shows that firms facing increased firm-specific constraints exhibit lower cash effective tax rates ranging from 0.55 to 9.57 percent which equate to between 0.60 and 10.29 percent of operating cash flows, whereas at macroeconomic constraints do not. The firm-specific constraints result is con

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Berezka, K. M., O. V. Kneysler, N. Ya Spasiv, and H. M. Kulyna. "Information technology for forecasting the financial results of insurance companies." Ukrainian Journal of Information Technology 3, no. 2 (2021): 87–93. http://dx.doi.org/10.23939/ujit2021.02.087.

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The purpose of time series modelling is to predict future indicators based on the study and analysis of past and present data. Various time series methods are used for forecasting. The article uses econometric extrapolation research methods. Analyzed scientific works are related to extrapolation methods for forecasting time series. The dynamics of the financial formation related to results of Ukrainian insurance companies by the types of their activities have been analyzed. The main factors that determine the effectiveness are determined. It was found that the most rational approach to short-t

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Utami, Elok Sri, Mega Rizky Aprilia, and Ihrom Caesar Ananta Putra. "FINANCIAL LITERACY OF MICRO, SMALL, AND MEDIUM ENTERPRISES OF CONSUMPTION SECTOR IN PROBOLINGGO CITY." Jurnal Manajemen dan Kewirausahaan 23, no. 1 (2021): 10–17. http://dx.doi.org/10.9744/jmk.23.1.10-17.

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This study aims to describe financial literacy, use of technology and financial behavior with the performance of MSMEs Consumption Sector in Probolinggo City, with 51 MSMEs that have been operating 3 years to become a research sample. Data obtained from questionnaire were used combination of dichotomus and Likert scale to know level of financial literacy among SMEs owner in Probolinggo City, use of technology and financial behavior. The result of this study indicate that a medium level of financial literacy among SMEs owner in Probolinggo City. The MSME owners have not used technology maximall

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Ivanova, М., V. Smiesova, A. Tkachenko, M. Boichenko, and T. Arkhypenko. "EFFICIENCY OF THE LOGISTICS CHAIN AS A FACTOR OF ECONOMIC SECURITY OF ENTERPRISES." Financial and credit activity: problems of theory and practice 2, no. 37 (2021): 151–60. http://dx.doi.org/10.18371/fcaptp.v2i37.229950.

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Abstract. The basis of economic and financial security of the enterprise is effective financial and economic activity, stable financial condition, rational use of financial resources, the ability to counter threats to the internal and external environment. One of the factors of effective financial and economic activity and economic security of enterprises is the formation of effective logistics chains that provide its participants with opportunities to counter threats to the internal and external environment. Formation of effective logistics chains on the basis of taking into account the econo

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18

Yuniar, Eka, Isni Andriana, and Taufik. "Pengaruh Arus Kas Terhadap Financial Distress pada Sektor Infrastruktur yang Terdaftar di BEI." Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 6, no. 4 (2024): 4013–32. http://dx.doi.org/10.47467/alkharaj.v6i4.854.

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This study aims to determine the effect of financial distress of cash flow. The type of data used is secondary data. Data collection techniques in this research used documentation studies and literature studies. The data is obtained from Bursa Efek Indonesia. All financial data used in this research is expressed in Rupiah units. The population in this study is a company sector of infrastructure which are listed in Indonesia Stock Exchange for the period 2018-2022, with a total sample of 110(22x5) companies selected using the method purposive sampling and the grouped into two categories, namely

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19

Pylypenko, Kateryna, Svetlana Koval, and Mykola Kucherenko. "Accounting and analysis of operating expenditure of agricultural enterprises." University Economic Bulletin, no. 51 (December 21, 2021): 32–39. http://dx.doi.org/10.31470/2306-546x-2021-51-32-39.

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The subject of research is the theoretical and practical aspects of accounting and analysis of operating costs of agricultural enterprises, their impact on financial results, as well as proposals for optimization. The purpose of the article is to identify and summarize the features of accounting and analysis of operating costs of agricultural enterprises, establishing their impact on financial performance and development of optimization proposals. The methodological basis of the article is a monograph, system-structural analysis and synthesis, accounting, economic and statistical methods. The

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Sumadi, Sumadi. "Menakar Transaksi Leasing dalam Tinjauan Hukum Ekonomi Syariah." Jurnal Ilmiah Ekonomi Islam 4, no. 02 (2018): 126. http://dx.doi.org/10.29040/jiei.v4i2.262.

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This study aims to measure the lease transaction in the review of sharia economic law. The phenomenon of the practice of leasing transactions in economic activities that develop today is a complicated and complicated issue. Because of its emergence as one of muamalah practices involving a number of parties initially known in advance by the Western world and not found the discussion specifically in the classic books and fatwa ulama. This type of research is a qualitative research using literature study method as the methodology of completion. With the object of research Leasing case seen from t

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Lugachev, M. I., N. V. Ulianova, and K. G. Skripkin. "New Approaches to the Interpretation of Balance in the Digital Economy." Statistics and Economics 17, no. 3 (2020): 25–36. http://dx.doi.org/10.21686/2500-3925-2020-3-25-36.

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The purpose of the article is to theoretically prove the possibility of generating forecast information in the balance-sheet regarding profit indicators, net inflow of operating money and financial capital. According to the authors, the system of these indicators is revealed in dynamics, thus reflecting the impact of profit on the financial condition of the organization. A logical and accounting balance-sheet relationship is established between actual and forecast indicators that characterize the financial condition in the past and future. By analyzing the processes in the operating cycle, the

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KONONENKO, A.I., and T.M. NEFEDOVA. "The mechanism of financial diagnostics: financial analysis and its place in the system of financial and economic security of enterprises." Market Relations Development in Ukraine №10(245)2021 108 (December 28, 2021): 52–59. https://doi.org/10.5281/zenodo.5807290.

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The subject of the research is the theoretical and practical aspects of defining a modern mechanism for conducting financial diagnostics and financial analysis as a key element in ensuring the financial and economic security of enterprises. The aim of the research is: to study the essence and place of financial diagnostics and financial analysis in the system of ensuring the financial and economic security of enterprises in modern conditions. Research methods. In the process of writing the article, general scientific and special methods of researching economic phenomena and processes were used

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Belykh, Vasiliy. "Stochastic Analysis of the Break-Even of the Enterprise." Journal of Corporate Finance Research / Корпоративные Финансы | ISSN: 2073-0438 12, no. 2 (2018): 142–52. http://dx.doi.org/10.17323/j.jcfr.2073-0438.12.2.2018.142-152.

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The break-even equation describes the relationship between the financial indicators of a company at various levels of production and sales. The processes that lead to their change are considered deterministic. In this paper, we present a mathematical model that complements the break-even analysis by including the uncertainty related to the operating activity of the company. The method is based on the description of the revenue generation process using the geometric stochastic motion model. In addition to that, to more accurately describe the impact of time we used the concept of the operationa

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Hoque, Ariful. "Impact of Cash Management on Bank Financial Performance: A Study on some selected Commercial Banks in Bangladesh." Indiana Journal of Economics and Business Management 3, no. 4 (2023): 10–15. https://doi.org/10.5281/zenodo.8306728.

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<strong>Abstract:</strong> <em>Commercial banks ensure their short-term solvency through handling cash management issue precisely. Financial performance of commercial banks may be manipulated through check and balance in cash management. The prime aim of this research is to check out the effect of cash management on financial performance of commercial banks in Bangladesh. Tobin’s Q is the proxy of financial performance of commercial banks in Bangladesh that also explained variable in current study. Cash flows from operating activities to total assets , cash flows from investing activitie

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Ilchuk, Pavlo, and Liubov Korchahina. "MANAGEMENT OF ESG ACTIVITIES OF COMPANIES BASED ON THE FINANCIAL RESULTS OF THEIR OPERATIONS." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 34(62) (2024): 48–55. https://doi.org/10.25264/2311-5149-2024-34(62)-48-55.

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The scientific article examines the fundamental reasons for ensuring ESG activities of enterprises from the standpoint of their financial performance. It highlights that expenses for ensuring ESG activities may conflict with companies’ goals to maximize profits, which is in line with the Shareholder Theory. This tension is partially exacerbated by the lack of clear regulatory requirements for organizing and reporting ESG activities, as well as by companies’ limited experience and the absence of established practices and methodologies. The authors demonstrate that the motivation for enterprises

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Anoraga, Pandji. "ANALISIS PENYERTAAN MODAL PT. PDAM DI KOTA X." ECONBANK: Journal of Economics and Banking 2, no. 2 (2020): 148–56. http://dx.doi.org/10.35829/econbank.v2i2.105.

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The purpose of this report includes the first to determine the feasibility of regional capital participation both economically and legally. The second is as a basis for formulating policies on the implementation of PDAM X Equity Participation.The methodology used in PDAM X's equity analysis is SWOT analysis, portfolio management, risk management and feasibility studies (organizational & human resources aspects, market and marketing aspects, production and operation aspects, audited data-based financial aspects). Financial aspects as a result of improved service and production are increased

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Choi, I. G., P. Sohn, and J.-Y. Seo. "The relationship between labour unions’ bargaining power and firms’ operating flexibility: New evidence from emerging markets." South African Journal of Business Management 46, no. 4 (2015): 65–76. http://dx.doi.org/10.4102/sajbm.v46i4.110.

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This study analyses the relevance between the bargaining power of labour unions and the operating flexibility on firms’ capital costs by using non-financial firms listed on the Korean stock exchange from 1999 to 2013. Under the assumption that constraints in business activities attributed to the collective bargaining power of labour unions lead to reduced operating flexibility and increased capital costs, we test this notion empirically; the main test results are as follows: First, we find from portfolio analysis that the cost of capital is higher for firms in more unionized industries. Second

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Wijaya, Riani Sukma, Ratnawati Raflis, Murniati Murniati, Eka Mariyanti, and Enny Arita. "Pelatihan Perancangan Sop Pengelolaan Dana Dan Penyajian Laporan Keuangan Berbasis Sak Etap Pada UPTD Balai Pendidikan Dan Pelatihan Provinsi Sumatera Barat." Jurnal Pengabdian Masyarakat Dharma Andalas 2, no. 1 (2023): 30–33. https://doi.org/10.47233/jpmda.v2i1.1015.

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This community service activity is aimed at cooperative managers who still lack an understanding of creating cooperative financial reports in accordance with the PSAK ETAP (Indonesian Financial Accounting Standards for Small and Medium Enterprises). The activity is conducted at the Cooperative Technical Implementation Unit (UPTD) and involves the participation of 40 cooperative managers from various regions in West Sumatra.In this regard, their knowledge and ability to prepare cooperative financial reports are limited. There is a lack of an effective accounting information system as a basis fo

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Hodder, Leslie, Patrick E. Hopkins, and David A. Wood. "The Effects of Financial Statement and Informational Complexity on Analysts’ Cash Flow Forecasts." Accounting Review 83, no. 4 (2008): 915–56. http://dx.doi.org/10.2308/accr.2008.83.4.915.

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ABSTRACT: We characterize the operating-activities section of the indirect-approach statement of cash flows as backward because it presents reconciling adjustments in a way that is opposite from the intuitively appealing, future-oriented, Conceptual Framework definitions of assets, liabilities, and the accruals process. We propose that the reversed-accruals orientation required in the currently mandated indirect-approach statement of cash flows is unnecessarily complex, causing information-processing problems that result in increased cash flow forecast error and dispersion. We also predict tha

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Kamal, Aqila Gabrita. "The Impact of Financial Ratios on Bank Performance Before and During COVID-19: Evidence from Bank Business Activities Category 3 and 4 in Indonesia." European Journal of Business and Management Research 8, no. 3 (2023): 305–15. http://dx.doi.org/10.24018/ejbmr.2023.8.3.1995.

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Keeping in mind the year 2020 until the end of 2022, the COVID-19 pandemic and its economic turmoil shocked banking sectors. The COVID-19 pandemic has caused significant disruptions to economies across the globe, and Indonesia is no exception. As a result, the banking sector in Indonesia has been particularly affected. This research aims to investigate the banking situation in Indonesia during COVID-19 and how it has affected bank profitability (ROA). Profitability is a ratio that measures the company's ability to generate profits. Return on Assets (ROA) is one of the profitability ratios. Ret

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Daryanto, Wiwiek Mardawiyah. "Audit, Accounting, and Finance Training for Management Trainees of PT HSBC Jakarta." Journal of Innovation and Community Engagement 2, no. 2 (2021): 89–100. http://dx.doi.org/10.28932/jice.v2i2.3584.

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Accounting is an information service related to all of the activities in the organization, such as operating activities, financing activities, and investing activities. And in all of the activities the emphasis is on using accounting information in the process of making decisions based on financial reports. The financial reports are the result of the accounting process. One related discipline is auditing, which can be defined as the process of examining and evaluating a company's financial statements through an independent auditor. In addition, accounting is used to support the management for

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Mahmood, Nazir Ahmed, Moses Gorie, and Adam Sheka Kanu. "Cost Benefit Analysis Of Rice Production Systems In The Varying Ecologies Of Sierra Leone." IOSR Journal of Economics and Finance 15, no. 6 (2024): 54–62. https://doi.org/10.9790/5933-1506045462.

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Global demand for rice has increased significantly and its production requires careful consideration to ensure farmers benefit from their production activities. In Sierra Leone, rice is cultivated in five growing ecologies. The understanding on the cost-Benefit for cultivating rice in these different ecologies is still relatively poor. As a result there is the need to investigate and provide information on the cost and returns of rice production in the different rice ecologies. The study was done in four districts each representing a rice ecological zone. Data on farmers’ practices were collec

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Kamiński, Ryszard. "European Union Regulations of Corporate Reporting As a Response to the Evolution of Business Activity Conditions." Applied Finance and Accounting 2, no. 1 (2015): 40. http://dx.doi.org/10.11114/afa.v2i1.1185.

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The characteristic feature of today’s business communication is an interaction between enterprises and their external economic and social environment, which in turn demands from enterprises to develop a new approach to the scope and form of business reporting system. Activities in this area are taken in the European Union. They were intensified after the emergence of the economic crisis in 2007. In the European Union adopted new regulations on corporate reporting. Their goal was to increase business transparency and as a result - increase the efficiency of the economy. This article aims to pre

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Usamah, Usamah. "THE MODERATION ROLE OF GENDER ON THE FINANCIAL PERFORMANCE OF BAITUT TAMWIL MUHAMMADIYAH IN INDONESIA." Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) 8, no. 1 (2022): 18–31. http://dx.doi.org/10.20473/jebis.v8i1.28935.

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Analyzing the profitability performance of Baitut Tamwil Muhammadiyah (BTM) in Central Java, Indonesia, is the purpose of this study to obtain certainty about the effect of the independent variable on the dependent variable from the data coverage period 2015-2019 using multiple regression analysis. The result indicated that two independentvariables, capital adequacy ratio (CAR) and operating expenses and operating income (BOPO), have relationships with profitability performance except for financial to deposit ratio (FDR) and non-performing finance (NPF). As for moderation variable genders, onl

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Pranata, Gusnario, and Fury Khristianty Fitriyah. "The Effect of Financial Reporting Quality and Capital Structure on Investment Efficiency in Listed Manufacturing Companies." Journal of Accounting Auditing and Business 3, no. 1 (2020): 161. http://dx.doi.org/10.24198/jaab.v3i1.26298.

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Investment is one of the activities of the company in order to achieve the objectives of the company, which is generally to make a profit. Companies are required to properly plan and use resources to achieve optimum investment and avoid inefficient conditions for investment (overinvestment and underinvestment). This research aims to determine the effect of financial reporting quality and capital structure on investment efficiency in manufacturing companies listed on the Indonesia Stock Exchange. The control variables used in this research are company age, operating cash flow ratio, company siz

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Каспаринский, Феликс Освальдович. "Principles of Multitrading." Russian Digital Libraries Journal 24, no. 5 (2021): 808–69. http://dx.doi.org/10.26907/1562-5419-2021-24-5-808-869.

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Modern software and hardware tools provide unprecedented freedom for a variety of activities in the forex markets, from trading to analyzing the feasibility of models of nonlinear processes in self-organizing systems. To reduce risks and increase the efficiency of interaction with stock market instruments, it is proposed to provide variable adaptability of trading by combining trading strategies using several trading accounts of different brokers, multiple financial instruments, and Complex Indicators Tendencies of price changes. As a result of three years of experimental work, the basic princ

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Pereira, Rodrigo Caillaux, Carlos José de Paula Silva, Janice Simpson de Paula, et al. "Maxillofacial injuries resulting from the practice of sports activities: a cross-sectional study." Research, Society and Development 10, no. 12 (2021): e421101220589. http://dx.doi.org/10.33448/rsd-v10i12.20589.

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The occurrence of maxillofacial injury increases as a result of a great demand for the practice of sports activities worldwide. Maxillofacial injuries can cause a series of losses for individuals who practice physical activities, resulting in emotional and functional consequences, decreased athletic performance, and financial losses. This study aimed to carry out an analysis of the data obtained from medical records of patients with maxillofacial injury due to sports practices. Medical records of patients seen at the Hospital between January 2008 and May 2019 were evaluated, whose attendance o

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Pandowo, Hedi, and Ahmad Kudhori. "ANALISIS LAPORAN ARUS KAS PEMERINTAH DAERAH (STUDI EMPIRIS DI PEMERINTAH KOTA MADIUN)." Adbis: Jurnal Administrasi dan Bisnis 11, no. 1 (2017): 85. http://dx.doi.org/10.33795/j-adbis.v11i1.18.

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This research was conducted with the aim to know the growth of cash flow that existed in the Cash Flow Statement in Madiun city government during 2012-2106. By creating a Cash Flow Statement, it will know the real cash movement from the beginning of the year to the end of the year, otherwise it can be known how much cash is used, for what cash is used for one operational year. This research is quantitative descriptive by using municipal government of Madiun as its object, especially in Badan Pengelola Keuangan dan Aset Daerah (BPKAD) as the agency that manage the assets of local government and

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Hariyani, Reni, Eny Retnoningrum, and Tio Prasetio. "Training For The Preparation of Financial Statements By Using Microsoft Excel For Students of SMK Muhammadiyah 9 Jakarta." Jurnal Abdimas Ekonomi dan Bisnis 1, no. 1 (2022): 19–25. http://dx.doi.org/10.31294/abdiekbis.v1i1.249.

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The preparation of financial reports follows the development of Information and Communication Technology (ICT) in today's digital era. The availability of various features and formula formulas that are presented in spreadsheet form in Microsoft Excel can help in completing the accounting cycle process. This training was given before the Covid-19 pandemic hit Indonesia. The training participants were students of the XI class of Accounting Department Muhammadiyah 9 Vocational High School (SMK) Jakarta. The problem that exists in the partner's place is that the development of ICT has not been opt

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Zadorozhnyi, Zenovii-Mykhailo, and Iryna Ometsinska. "Problematic aspects in accounting for financial performance in construction." Herald of Ternopil National Economic University, no. 3(97) (October 1, 2020): 225–37. http://dx.doi.org/10.35774/visnyk2020.03.225.

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Introduction. The modern development of the world globalization economy is accompanied by natural disasters, and instability of the political system and financial systems. In 2020, this development was significantly affected by the global pandemic COVID-19. These reasons significantly affected the financial results of enterprises. The effects of the economic crisis, especially the pandemic, have been felt by such a fund- building sector of the economy as construction. The development of this field provides additional jobs to companies in other industries. First of all, they include the buildin

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Zieliński, Mariusz, and Izabela Jonek-Kowalska. "Does CSR Affect the Profitability and Valuation of Energy Companies? An Example from Poland." Energies 14, no. 12 (2021): 3668. http://dx.doi.org/10.3390/en14123668.

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The article refers to the issues of financial profitability of undertaking CSR activities, which is widely reported in literature. The four largest electricity producing companies in Poland were selected for the analysis. The research period covers the years 2009–2019, when the index of socially responsible companies was operating on the Warsaw Stock Exchange. The main purpose of the article is to compare the profitability ratios and quotations of energy companies in Poland declaring themselves socially responsible with companies of the same sector that have not expressed such a declaration. T

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Khairisma, Mutia Dara Fonna, and Yoesrizal Muhammad Yoesoef. "ROLE OF WADIAH DEMAND DEPOSITS AND OPERATING INCOME ON THE NET INCOME PERFORMANCE OF SHARIA CENTRAL ASIA BANK (BCA)." Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) 7, no. 1 (2023): 35–48. http://dx.doi.org/10.52490/jeskape.v7i1.1637.

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This study looks at how operational revenue and wadiah demand deposits affect Bank Central Asia's (BCA) Syariah's net profit between 2016 and 2021. A total of 72 data points from monthly financial data reports from this time period make up the sample. The analysis uses the data analysis method known as Structural Equation Modeling-Partial Least Squares (SEM-PLS). Examining the connections between wadiah demand deposits, operating income, and net profit at BCA Syariah was the goal of this study. Customers who use wadiah demand deposits entrust their money to the bank for safekeeping as a partic

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Abdulsalam, Saka Tunde. "ENVIRONMENTAL AND SOCIAL INFORMATION DISCLOSURE QUALITY AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING COMPANIES IN NIGERIA." Gusau Journal of Accounting and Finance 5, no. 2 (2024): 88–108. https://doi.org/10.57233/gujaf.v5i2.06.

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The General perception of investors and other stakeholders is that self-developed environmental and social information disclosure (ESID) of companies lack quality required to make informed business decision which may impact company operating cash flow (OCF). Although, poor quality ESID often damaged company reputation and cause competitive setback that usually bring down OCF. Based on this backdrop, this study explores ESID quality of Listed Manufacturing Companies in Nigeria (LMCN) based on Global Reporting Initiative (GRI) and evaluate the impact on their OCF. The study employs Ex-Post Facto

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Ho, Tin H. "Financial Performance and Income Diversity: Does Ownership Matter? Evidence from Vietnamese Commercial Banks." International Journal of Economics and Finance 12, no. 8 (2020): 77. http://dx.doi.org/10.5539/ijef.v12n8p77.

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In the context of the sharp development of the Vietnamese stock market in recent years, financial performance of listed firms is drawing the attention of investors, particularly in banking industry. Moreover, the harmony of income diversity or reducing the relying on traditional activities of commercial banks is thriving in the world and strongly influence on Vietnam&rsquo;s banking, especially when the outbreak of COVID-19 worldwide may result in the freeze of real estate market, which leads to devaluate collaterals as well as the risk of non-performing loans, so-called &ldquo;credit

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Markowski, Jaroslaw, Krzysztof Jesionek, Iliya Iliev, Grzegorz Wieczorkiewicz, Magdalena Dudek, and Pawel Imilkowski. "Evaluation of the operating parameters of a kinetic energy storage for the support of a generating set operating in island mode." E3S Web of Conferences 638 (2025): 01003. https://doi.org/10.1051/e3sconf/202563801003.

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The development of electric power systems is oriented toward increasing the share of electricity generated from renewable energy sources. These actions lead to the destabilization of the power grid, necessitating the implementation of stabilizing measures such as the temporary disconnection of renewable energy installations, the construction of energy storage systems, and the modernization of thermal energy sources. Modernization changes in electric power systems require significant financial investments and long implementation timelines. As a result, energy distributors are forced to make cap

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Sholikhin, Mohammad Yusron, Indri Supriani, and Rachmania Nurul Fitri Amijaya. "EXAMINING THE CORRELATION BETWEEN ISLAMIC BANKS PROFITABILITY AND THE BUSINESS CYCLE IN INDONESIA." International Journal of Islamic Business Ethics 6, no. 1 (2021): 37. http://dx.doi.org/10.30659/ijibe.6.1.37-53.

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This study aims to examine the correlation between Islamic banks' profitability in Indonesia and the business cycle, which measured by composite leading Indicator (CLI).�This study used several annual data covering the period from 2004-2018. This study utilizes Islamic banks profitability represent by Return on Asset (ROA) data as the dependent variable, CLI data as the dependent variable, and six control variables including Gross Domestic Product, Inflation, Financial to Deposit Ratio, Capital Adequacy Ratio, Non-Performing Finance, and Operating Costs Operating Income. This study adopted mul

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Ibragimov, R. G. "Excess Value Created as a Performance Metric and its Determination Utilizing the <i>TEVA</i> Measure." Finance: Theory and Practice 26, no. 2 (2022): 48–61. http://dx.doi.org/10.26794/2587-5671-2022-26-2-48-61.

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The paper explores the excess value created (EVC) metric, which is an aggregated measure of the financial performance of a company over a multi-period measurement interval. The relevance of the study is due to the demand for practical solutions in the field of financial performance monitoring and incentive compensation, which makes it possible to achieve congruence between the interests of shareholders and the decisions of managers. The aim of the study is to build and justify a periodic financial measure that takes into account not only the current result but also the long-term consequences o

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Makhazhanova, Ulzhan, Seyit Kerimkhulle, Ayagoz Mukhanova, et al. "The Evaluation of Creditworthiness of Trade and Enterprises of Service Using the Method Based on Fuzzy Logic." Applied Sciences 12, no. 22 (2022): 11515. http://dx.doi.org/10.3390/app122211515.

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This article considered the problem of determining the creditworthiness of an enterprise operating in the field of trade and services. The assessment of the creditworthiness of borrowers, particularly small businesses, needs to be more careful: the level of development of small enterprises and their specific activities must be considered, as well as the uncertainty in obtaining any financial result. A method for assessing the creditworthiness of enterprises (trade and services) is proposed, based on the use of the mathematical apparatus of the theory of fuzzy sets. This article analyzes the in

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de Miranda-Magalhães, Antônio J., Gustavo M. Jantorno, Adauto Z. Pralon, Márcio B. de Castro, and Cristiano Barros de Melo. "Explosive Detection Dogs: A Perspective from the Personality Profile, Selection, Training Methods, Employment, and Performance to Mitigate a Real Threat." Animals 13, no. 24 (2023): 3773. http://dx.doi.org/10.3390/ani13243773.

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Terrorist organizations have compelled security authorities of every nation to make an increasingly significant commitment toward mitigating the risk of mass casualties and severe financial and property damages. As a result, various security measures have been implemented, including the use of advanced equipment and an uptick in intelligence activities. One of the most effective tools that has yielded outstanding results is the use of explosive detection dogs (EDDs). The nature of EDDs demands a high level of sensitivity given the inherent danger and severity of real threat situations that may

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Nur, Hartatianti, and Taufiq Abadi Muhammad. "OPERATIONAL ACTIVITIES PERFORMANCE OF UIN KH ABDURRAHMAN WAHID PEKALONGAN POST DETERMINED AS A PUBLIC SERVICE AGENCY." Ases Uluslararası Ekonomi Dergisi 2, no. 1 (2024): 37–41. https://doi.org/10.5281/zenodo.12543499.

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The aim of this study For analyze performance cash flow of KH Abdurrahman Wahid State Islamic University (UIN) Pekalongan after designated as a Public Service Agency (BLU). This study uses approach quantitative with analysis of secondary data obtained from the financial report of UIN KH Abdurrahman Wahid Pekalongan during period before after BLU determination . Research result show that there is change significant in the structure and cash flow , especially in operational revenue and expenditure items as well investment . This finding was expected can give input for financial management colleg

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