Log in

Relevant bibliographies by topics / Form adaptation of financial report / Journal articles

To see the other types of publications on this topic, follow the link: Form adaptation of financial report.

Journal articles on the topic 'Form adaptation of financial report'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Form adaptation of financial report.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Sowa, William Mlegwa, Irene Njeri, and Zackayo Omolo. "Strategic Entrepreneurship Practices and Financial Performance of Large Manufacturing Firms in Mombasa County, Kenya." International Journal of Social Science and Humanities Research (IJSSHR) ISSN 2959-7056 (o); 2959-7048 (p) 3, no. 1 (2025): 157–78. https://doi.org/10.61108/ijsshr.v3i1.162.

Full text

Abstract:

The contemporary business landscape poses significant challenges to manufacturing firms, driven by factors such as the COVID-19 pandemic, geopolitical conflicts, and market changes. To address these challenges, firms must adopt strategic entrepreneurship practices, including innovation management, strategic adaptation, resource optimization, and entrepreneurial leadership. This study aimed to fill a research gap by exploring the impact of these practices on the financial performance of large manufacturing firms in Mombasa County, Kenya. The objectives included determining the effect of innovat

APA, Harvard, Vancouver, ISO, and other styles

2

Oladayo, Nathaniel Awojobi. "What do we know about adaptation to climate change in Africa? A review of grey literature." International Journal of Environmental & Agriculture Research 4, no. 2 (2018): 14–18. https://doi.org/10.5281/zenodo.1188080.

Full text

Abstract:

<strong><em>Background:</em></strong><em> Africa is one of the regions that the impacts of climate change will be felt so much due to poor adaptive capacity and the reliance on agricultural production for human sustainability. While climate change is real in Africa, the continent has been building resilience through adaptation strategies. </em> <strong><em>Objective: </em></strong><em>To understand what adaptation strategies African countries have developed in response to and in anticipation of climate change. </em> <strong><em>Methods: </em></strong><em>The study reviews documents, reports an

APA, Harvard, Vancouver, ISO, and other styles

3

SOKOLOV, Vyacheslav Ya, and Nadezhda V. KOTEL'NIKOVA. "Financial statements formation under the Russian Accounting Standards and International Financial Reporting Standards: Application of adjusting entries." International Accounting 28, no. 7 (2025): 33–49. https://doi.org/10.24891/wylhzd.

Full text

Abstract:

Subject. This article analyzes the mechanism of applying adjusting entries within the framework of a unified information accounting system when preparing various types of reporting. Objectives. The article aims to substantiate the use of adjusting entries as a tool for transforming universal accounting data in the preparation of official and management reporting based on the requirements of the Russian (Federal) Accounting Standards (FSBU) and IFRS. Methods. For the study, we used the methods of analysis, functional grouping, and regulatory framework comparison. Results. The article highlights

APA, Harvard, Vancouver, ISO, and other styles

4

Chauhan, Saraswati, and N. P. Singh. "Covid era and online payment systems in India." Industrija 52, no. 2 (2024): 41–76. https://doi.org/10.5937/industrija52-50991.

Full text

Abstract:

Research article presents the online payment systems in India and the impact of Covid on Indian economy, role of financial technologies in facilitating financial transaction for citizens and institutions, and initiatives taken by Reserve Bank of India in the form of creating new digitally embedded organization so that reliance on banking systems is eased and industries (e.g., MSME), entrepreneurs, and citizens can get credit without much of manual paper work. In addition, the research article analyzed changes in consumer behavior as a result of the pandemic and digital technology in daily life

APA, Harvard, Vancouver, ISO, and other styles

5

Pestovska, Zoia S., Кateryna S. Romanova, and Olesya S. Rosenberg. "APPLIED ASPECTS OF MODERN ANTI-CRISIS FINANCIAL MANAGEMENT." Європейський вектор економічного розвитку 1, no. 32 (2022): 91–107. http://dx.doi.org/10.32342/2074-5362-2022-1-32-9.

Full text

Abstract:

The essence and impact of crises on the activities and future of enterprises are studied, a critical analysis of scientific and applied sources on anti-crisis financial management is conducted, it is found that crises can occur at all stages of the enterprise life cycle. For early recognition of the signs and causes of the crisis in the enterprise, its prevention and elimination, it is necessary to use special methods of comprehensive diagnosis of the state of the enterprise. It is revealed that in the process of anti-crisis financial management a number of tasks are solved: adaptation to the

APA, Harvard, Vancouver, ISO, and other styles

6

Hafis Hajiyev, Hafis Hajiyev, and Samir Azizli Samir Azizli. "PRİNCİPLES OF ACCOUNTİNG ORGANİZATİON AND REPORT FORMATİON İN SMALL AND MEDİUM-SİZED BUSİNESS ENTİTİES İN MODERN CONDİTİONS." PAHTEI-Procedings of Azerbaijan High Technical Educational Institutions 28, no. 05 (2023): 465–75. http://dx.doi.org/10.36962/pahtei28052023-465.

Full text

Abstract:

According to international accounting theory, intangible assets represent various rights to intellectual property objects and the use of natural resources. In accounting terminology, the phenomenon of intangible assets is characterized as long-term assets that do not have a physical form, but have value and bring profit to small and medium-sized enterprises. The concept of intangible assets such as “business image of the enterprise”, “company value” or “goodwill”, which shows the difference between the book value of the property of small and medium enterprises purchased and its market (sale) p

APA, Harvard, Vancouver, ISO, and other styles

7

Hazmi, Faiqul, Cahyaning Budi Utami, Munasir, and Houda Chouarfa. "Islamic Microfinance Institutions Performance Evaluation Model Based on Mobadala Conception, Gender Equity, and Social Inclusion." IQTISHODUNA: Jurnal Ekonomi Islam 14, no. 1 (2025): 197–216. https://doi.org/10.54471/iqtishoduna.v14i1.2916.

Full text

Abstract:

This research aims to evaluate the performance of Islamic Microfinance Institutions (IMFIs) based on gender justice and social inclusion. This research focuses on IMFIs in 3 cities: Jepara, Kudus and Demak. Data collection techniques were carried out through observation, interviews, primary data documentation and secondary data collection in the form of financial reports. This research uses a decision support system tool, the Simple Additive Weighting (SAW) method, to measure the financial performance of Islamic banks from a gender perspective. The research results show (1) Apart from quantita

APA, Harvard, Vancouver, ISO, and other styles

8

Iovu-Caraus, Marina, and Victoria Lisnic. "Current trends in bank lending in the Republic of Moldova." Studia Universitatis Moldaviae. Științe Economice și ale Comunicării, no. 2(11) (April 2024): 75–81. http://dx.doi.org/10.59295/sum2(11)2023_10.

Full text

Abstract:

Bank lending represents the basic form of lending activity in the Republic of Moldova, as well as the core of the national lending system. It has the important function of contributing to the normal functioning of the financial system and contributing to the economic development of the country. The basic purpose of the conducted research was to determine the basic trends of the evolution of bank lending in the Republic of Moldova, as well as to highlight its qualitative transformation. For this, the official financial reports in the addressed field were examined, as well as the related informa

APA, Harvard, Vancouver, ISO, and other styles

9

Zadorozhnyi, Zenovii-Mykhailo, Valentyna Panasyuk, and Iryna Ometsinska. "Innovative approaches to structuring costs for effective business management." Herald of Economics, no. 4 (January 24, 2025): 164–78. https://doi.org/10.35774/visnyk2024.04.164.

Full text

Abstract:

Introduction.The modern national economic model is oriented toward globalization, European integration, enhancing business competitiveness, and resource conservation. However, the challenges faced by the Ukrainian economy have significantly impacted its stability and growth dynamics. In these conditions, the need to improve business management systems is becoming increasingly urgent, particularly through optimizing enterprise costs and revenues to ensure timely adaptation to the rapidly changing external business environment. Accounting and reporting play a pivotal role in this process by prov

APA, Harvard, Vancouver, ISO, and other styles

10

Nuzhna, Oksana. "Modeling of value added by production costs at enterprises in Ukraine using time trends." Galician economic journal 94, no. 3 (2025): 35–41. https://doi.org/10.33108/galicianvisnyk_tntu2025.03.035.

Full text

Abstract:

The article examines current issues related to the dynamics of value added by production losses at enterprises in Ukraine. The role and significance of value added are determined at the level of individual business entities and the level of the economy as a whole. The purpose of the study is to study the dynamics of value added by production costs at enterprises in Ukraine and a time trend analysis of the specified indicator in general for enterprises of all types of economic activity. The content of the indicator «value added by production losses» and its reflection in the reports of the Stat

APA, Harvard, Vancouver, ISO, and other styles

11

Evtushenko, A., H. Tymohova, and O. Kurilenko. "Analysis of forms of implementation of the concept of social responsibility of business in the conditions of combat actions in Ukraine." Bulletin of V. N. Karazin Kharkiv National University Economic Series, no. 103 (December 30, 2022): 91–96. http://dx.doi.org/10.26565/2311-2379-2022-103-11.

Full text

Abstract:

By improving relations with the public, stakeholders, investors and authorities, corporate social responsibility has a significant impact on the ability of domestic and foreign companies to successfully develop and achieve economic competitiveness, as well as increase market share and create a positive image of the organization. By implementing various forms of social responsibility, the company realizes its contribution to the world of the future, solving local and global problems of humanity. Transparent two-way communication between enterprises becomes an effective tool that can significant

APA, Harvard, Vancouver, ISO, and other styles

12

Burceva, Kseniya. "DEVELOPMENT OF ACCOUNTING, ANALYTICAL AND CONTROL TOOLS BASED ON XBRL TECHNOLOGIES." Vestnik of Kazan State Agrarian University 15, no. 3 (2020): 93–98. http://dx.doi.org/10.12737/2073-0462-2020-93-98.

Full text

Abstract:

Global automation of activity of business entities and wide application of accounting information systems allows to consider them as an analytical platform for compilation of reports and quality control of forming data. The article devoted to consideration of the problematic issue of development of accounting, analytical and control tools using XBRL (eXtensible Business Reporting Language) technologies. The study of the possibilities of implementing XBRL to increase transparency of reporting and optimize procedures for monitoring the activities of economic entities of the Russian Federation wa

APA, Harvard, Vancouver, ISO, and other styles

13

Krmela, Aleš, Iveta Šimberová, and Viktorija Babiča. "Dynamics of Business Models in Industry-Wide Collaborative Networks for Circularity." Journal of Open Innovation: Technology, Market, and Complexity 8, no. 1 (2022): 3. http://dx.doi.org/10.3390/joitmc8010003.

Full text

Abstract:

Incumbent B2B manufacturing companies join forces and form collaborative networks, called consortia, aiming to increase the circularity of their products. Our research interest lies in the understanding of how the business models (BM) of the companies and the industry are affected by such collaborations in the collaborative networks of the circular economy (CE). Given the exploratory nature of our empirical research, we applied a mixed research strategy of an inductively deductive nature. We carried out case studies in a manufacturing industry field and combined them with quantitative content

APA, Harvard, Vancouver, ISO, and other styles

14

Febrianty, Febrianty, Ahmad Muhammad Thantawi, Sularso Budilaksono, Nizirwan Anwar, and Siti Komsiah. "Utilization and development of Smart Mosque Applications." Sinkron 8, no. 1 (2023): 119–29. http://dx.doi.org/10.33395/sinkron.v8i1.11911.

Full text

Abstract:

Mosque is pointing to a place (building) whose main function is as a place of prostration and worship of Allah SWT. Mosque digitization is one form of mosque adaptation to technological developments towards digital. This of course will be able to improve the service of the mosque to the congregation. However, many mosques have not moved towards digitization. A system for managing data and information, such as: mosque activities, congregational data, financial reports, and so on. Currently, there are quite a lot of user acceptance model theories for an application. One of them is the model of u

APA, Harvard, Vancouver, ISO, and other styles

15

Khayrullina, Marina Valentinovna. "CSR in Sustainable Development: Comparative Analysis." Quality Innovation Prosperity 21, no. 3 (2017): 36. http://dx.doi.org/10.12776/qip.v21i3.943.

Full text

Abstract:

<p><strong>Purpose:</strong> To identify global and national trends in the development of CR reporting, the main difficulties in the CSR extension in Russia and suggest ways to improve a policy framework in the sphere of GRI based on the analysis of non-financial reporting by countries and regions of the world.</p><p><strong>Methodology/Approach:</strong> Researching and writing the article one uses a combination of systemic and structural-functional approaches approach. The argumentation of the main provisions and conclusions is based on the applicati

APA, Harvard, Vancouver, ISO, and other styles

16

Izmailova, M. A. "The Evolution of Institutional Environment of Corporate Social Responsibility in Russia." Humanities and Social Sciences. Bulletin of the Financial University 9, no. 3 (2019): 82–88. http://dx.doi.org/10.26794/2226-7867-2019-9-3-82-88.

Full text

Abstract:

The article is devoted to the understanding of the main stages and prerequisites of the evolutionary development of socially responsible behaviour of subjects. The stages and factors of the development of socially responsible behaviour of subjects are presented in chronological order. The author emphasised that the rich experience and traditions of charity, philanthropy, philanthropy in the Russian state were destroyed by the revolution of 1917. A retrospective analysis of the evolution of social responsibility revealed a steady trend towards institutionalisation of assistance to those in need

APA, Harvard, Vancouver, ISO, and other styles

17

Ekaningtias, Dyah, Supriyati Supriyati, and Nurhadi Nurhadi. "PENDAMPINGAN E-FINANCE BUSINESS PADA PRODUSEN KAMPUNG KUE RUNGKUT SURABAYA." Jurnal Ipteks Akuntansi Bagi Masyarakat 5, no. 2 (2021): 35. http://dx.doi.org/10.32400/jiam.5.2.2021.36261.

Full text

Abstract:

Kampung Kue Rungkut Surabaya is one of the icons of the city of Surabaya and as a culinary center that has been developed after the monetary crisis in 1998. Business management is not good, financial management and human resources are poorly planned, and bookkeeping administration support is also not available so they are not able to assess their business performance. In real terms and unable to predict future business conditions. Community service activities are carried out using two methods, namely training and business assistance. The e-business-based business management training was aimed

APA, Harvard, Vancouver, ISO, and other styles

18

Mathur, Sonali, and Sohit Agarwal. "COVID-19: Confronts Covers Detection on Face through Python with Computer Vision, Tensor Flow and Keras." Asian Journal of Electrical Sciences 10, no. 1 (2021): 48–50. http://dx.doi.org/10.51983/ajes-2021.10.1.2866.

Full text

Abstract:

The corona virus COVID-19 widespread is causing an around the world wellness calamity so the effective safety techniques are wearing confronts covers in open locales agreeing to the field Wellbeing Organization The COVID-19 widespread constrained governments globally to force lockdowns to anticipate infection transmissions. Reports show that carrying a confront veil while at work essentially diminishes the danger of transmission. A proficient and financial method of utilizing AI to create a secure encompassing within the course of a production setup. Utilizing this recently discharged procedur

APA, Harvard, Vancouver, ISO, and other styles

19

Hiljannah, Zalfa Zahirah, Fadlan Desfiansyah, Anggi Tryfinza Putra, and Oka Raditya Sarjono. "The Role of Green Sukuk for Sustainable National Development: Peran Green Sukuk terhadap Pembangunan Nasional yang Berkelanjutan." JURNAL EKONOMI SYARIAH 8, no. 2 (2023): 149–57. http://dx.doi.org/10.37058/jes.v8i2.7577.

Full text

Abstract:

In this increasingly advanced era, sukuk has experienced more innovative developments with the emergence of interesting ideas in the form of green sukuk or green bonds. The issue of sustainability is being discussed more frequently due to its positive impact on the environment and future livelihoods. However, there are still individuals who are not fully aware of the importance of this concept, which can pose a serious threat to future survival. Therefore, the momentum of the sustainability movement should receive attention from the entire society, gradually understanding and implementing the

APA, Harvard, Vancouver, ISO, and other styles

20

Paunic, Milica, Dana Morgan Inglis, Salah Alhajsaleh, et al. "Implementation of a clinical trial navigation program for cancer patients: Barriers and facilitators identified through stakeholder perspectives." Journal of Clinical Oncology 43, no. 16_suppl (2025): 1608. https://doi.org/10.1200/jco.2025.43.16_suppl.1608.

Full text

Abstract:

1608 Background: Patient navigation has been highlighted as a solution to improve clinical trial access. The Clinical Trial Navigator (CTN) Program is a Canadian cancer clinical trial navigation program that can be accessed online by patients or healthcare professionals (HCP). Trained individuals search and provide patients and/or oncologists a report of potentially eligible trials for free. Over 550 patients have used the Program since its launch in 2019, but systemic implementation within cancer centers has yet to occur. We aimed to identify facilitators and barriers to implementing the CTN

APA, Harvard, Vancouver, ISO, and other styles

21

Rublev, M. A. "The use of digital technologies for crisis management." Economics and Management 30, no. 5 (2024): 633–41. http://dx.doi.org/10.35854/1998-1627-2024-5-633-641.

Full text

Abstract:

Aim. To identify the role of digital technologies in the context of crisis management and the opportunities that digital tools provide for the development and growth of companies, even in the face of economic turmoil. To pay special attention to the study of effective practices of optimization and modernization of business processes using the latest digital tools, which con[1]tribute not only to increasing productivity and efficiency of business, but also its adaptation to rapidly changing market conditions.Objectives. To analyze the role of digital technologies in the context of crisis manage

APA, Harvard, Vancouver, ISO, and other styles

22

Manachynska, Yulia. "ACTUARY REPORT ABOUT FINANCIAL RESULTS: TRANSFORMATION IN THE ACTUARY ACCOUNTING SYSTEM." Economic Analysis, no. 32(2) (2022): 133–39. http://dx.doi.org/10.35774/econa2022.02.133.

Full text

Abstract:

Introduction. The article examines the features of the second form of actuarial financial reporting. The effectiveness of cost-oriented management comes to the fore in the face of aspects of instability of the national economy. Under martial law, businesses need comprehensive support and additional funding. Actuarial financial reporting is able to increase the image of investment attractiveness, which in its content is able to regulate the agency relationship between business owners and senior managers. Due to such trends, traditional financial reporting needs to be urgently transformed into a

APA, Harvard, Vancouver, ISO, and other styles

23

Li, Ni. "Research on Form Material Interface Based on MATLAB Visualization System." Applied Mechanics and Materials 608-609 (October 2014): 636–40. http://dx.doi.org/10.4028/www.scientific.net/amm.608-609.636.

Full text

Abstract:

In this paper, we optimize the design of accounting mathematical model of financial control by using double layers model, and introduce the M calling function of MATLAB into the design of GUI interface, which realizes visual operation of financial data processing. We use the computer hardware equipment to design the user group of school financial management, and use MATLAB visualization tool to design administrator login visualization interface and curve report of financial processing. Through the calculation we obtain the visualization display window of school financial statements, and the wi

APA, Harvard, Vancouver, ISO, and other styles

24

CAROCCI, EDUARDO SASSI, GUSTAVO VIOTTO GONÇALVES, JÉSSYCA PASSOS, AUDRIN SAID VOJCIECHOWSKI, OSIRIS NASCIMENTO DE CARVALHO NETO, and ANNA RAQUEL SILVEIRA GOMES. "TRANSLATION AND TRANSCULTURAL ADAPTATION OF THE INJURY REPORT FORM FOR RUGBY UNION." Acta Ortopédica Brasileira 29, no. 3 (2021): 159–66. http://dx.doi.org/10.1590/1413-785220212903234674.

Full text

Abstract:

ABSTRACT Objective: To translate into Brazilian Portuguese and conduct the cross-cultural adaptation of the “Injury Report Form for Rugby Union” questionnaire. Methods: This is a cross-sectional study, level of evidence II, with following the steps: translation; synthesis; back-translation; review by a committee of experts and pre-final version; pre-test to verify comprehension; elaboration of the final version of the instrument and clinical application. Results: The two versions resulting from the translation and adaptation process did not show great differences. The pre-final version was fil

APA, Harvard, Vancouver, ISO, and other styles

25

Alun Yuliana and Harto Wicaksono. "Stereotypes And Adaptation Strategies of Papuan Students at Semarang State University." Buana Pendidikan Jurnal Fakultas Keguruan dan Ilmu Pendidikan 21, no. 1 (2025): 21–35. https://doi.org/10.36456/bp.vol21.no1.a10094.

Full text

Abstract:

This study aims to find out the stereotypes and adaptation strategies of Papuan students at Semarang State University (UNNES). The research method used is qualitative with a case study approach. Data were collected through observations, interviews, and literature studies. Kim's (1998) intercultural adaptation theory was used to analyze the influence of stereotypes on individual adaptability. The results of the study show that Papuan students face negative stereotypes related to academics, adaptability, and financial management. To overcome this, they form internal communities as social support

APA, Harvard, Vancouver, ISO, and other styles

26

Umerova, H. V. "Agricultural enterprise management report." Bioeconomics and Agrarian Business 11, no. 3 (2021): 106–17. http://dx.doi.org/10.31548/bioeconomy2020.03.106.

Full text

Abstract:

The article is devoted to the organizational and basic procedures of the Management Report’s structural synthesis and informational content. This reporting form introduction is due to the implementation of the Directive 2013/34 / EU provisions “On annual financial statements, consolidated financial statements” in the legislation of Ukraine. Accordingly, the requirement has been established for large enterprises, including public interest entities, to prepare a Management Report concerning the financial and non-financial information disclosing. Medium-sized enterprises are entitled to submit th

APA, Harvard, Vancouver, ISO, and other styles

27

Klius, Yuliia, Kseniia Sieriebriak, and Denys Fomenko. "APPLICATION OF A SYSTEM-SYNERGISTIC APPROACH TO MANAGING THE SUSTAINABLE DEVELOPMENT OF REGIONAL ENTERPRISES WHILE ENSURING THEIR ECONOMIC SECURITY." Baltic Journal of Economic Studies 9, no. 5 (2023): 100–110. http://dx.doi.org/10.30525/2256-0742/2023-9-5-100-110.

Full text

Abstract:

The formation of an effective economic system on an innovative basis is one of the most important tasks of the current stage of socio-economic development, since the systemic interaction of all elements of the economic system, forming a single economic space, allows for the most effective realisation of the benefits of the division of labour and specialisation in innovative forms. At the same time, the ability of production and economic entities to maintain the ability to expand the reproduction of innovations (while maintaining the scale and pace of innovation reproduction) in the event of di

APA, Harvard, Vancouver, ISO, and other styles

28

Yanto, Roni, Rifa Herfiah, and Khoirun Nisa’. "Implementasi ISAK 35 Sebagai Standar Penyusunan Laporan Keuangan pada Madrasah Diniyah Ula dan Wustho Baiturrahman Kumbang Jangkar Situbondo." Jurnal Ilmiah Raflesia Akuntansi 10, no. 1 (2024): 132–42. https://doi.org/10.53494/jira.v10i1.364.

Full text

Abstract:

The aim of this research was to identify the results of implementing financial reports based on ISAK 35 in non-formal religious education public organizations, namely Madrasah Diniyah Ula and Wustho Baiturrahman Kumbang Anchor Situbondo. This research used a descriptive qualitative method with data collection techniques through observation, interviews and documentation at Madrasah Diniyah Ula and Wustho Baiturrahman Kumbang Anchor Situbondo. The conclusion of this research was that the financial report form of Madrasah Diniyah Ula and Wustho Baiturrahman Kumbangsari still uses a simple method,

APA, Harvard, Vancouver, ISO, and other styles

29

Khyrina Airin Fariza Abu Samah, Nurul Azifah Mohd Khalid, Jamaluddin Jasmis, Noor Afni Deraman, Lala Septem Riza, and Zainab Othman. "Autoregressive Integrated Moving Average (ARIMA) Algorithm Adaptation for Business Financial Forecasting." Journal of Advanced Research in Applied Sciences and Engineering Technology 38, no. 1 (2024): 37–47. http://dx.doi.org/10.37934/araset.38.1.3747.

Full text

Abstract:

Financial management is the key to running a successful business, and financial forecasting is crucial to every business. Companies face difficulties making the right decision regarding their goals as they experience uncertainties in ensuring business growth. This study uses Dutch Lady company as a case study to help identify the company’s performance based on eight financial ratios and visualize the results using the visualization technique. Hence, the autoregressive integrated moving average (ARIMA) algorithm and visualization techniques were applied to overcome the problems. The data is obt

APA, Harvard, Vancouver, ISO, and other styles

30

Gani, Nurhaya Abdul, and Muhammad Iqbal. "Implementation of ISAK 35 at the Daarul Fathonah Islamic Boarding School Foundation in Tegalgubug Lor District, Arjawinangun District, Cirebon." Cirebon International Journal of Economics and Business 1, no. 2 (2023): 133–44. http://dx.doi.org/10.24235/cijeb.v1i2.20.

Full text

Abstract:

The financial aspect and recording financial reporting is an important aspect of an entity, whether for profit or non-profit. PSAK 45 has regulated the financial reporting rules of non-profit entities since 1997. Then, on April 11 2019, DSAK IAI issued PPSAK 13 which contained the revocation of PSAK 45 and the issuance of ISAK 35. On January 1 2020, the ISAK 35 guidelines came into effect. This research aims to determine financial management at the Daarul Fathonah Islamic Boarding School Foundation and determine its adaptation to ISAK 35. The findings of this research are that the financial ma

APA, Harvard, Vancouver, ISO, and other styles

31

Krisna Monica, Ni Kadek Dela, I. Gusti Ayu Purnamawati, and Desak Nyoman Sri Werastuti. "The Effect of Financial Targets and Financial Stability on Fraudulent Financial Reporting With The Audit Committee As a Moderation." Dinasti International Journal of Economics, Finance & Accounting 6, no. 3 (2025): 2400–2411. https://doi.org/10.38035/dijefa.v6i3.4736.

Full text

Abstract:

This study aims to determine several influencing variables, namely: (1) Financial Targets, (2) Financial Stability, Against Financial Report Fraud moderated by the Audit Committee variable. The population used in this study is the infrastructure sector companies listed on the Indonesia Stock Exchange in 2021-2023. Sampling using purposive sampling technique. The data collection method used is documentation, namely data obtained in the form of annual reports of each issuer of infrastructure sector companies listed on the Indonesia Stock Exchange in 2021-2023 and the literature study method is a

APA, Harvard, Vancouver, ISO, and other styles

32

Annastasya Annastasya, Faturahman Faturahman, and Puteri Anggi Lubis. "PENYAJIAN LAPORAN KEUANGAN PANTI ASUHAN UMMI IKHLAS KOTA JAMBI BERDASARKAN INTERPRETASI STANDAR AKUNTANSI KEUANGAN (ISAK) NO.35." Jurnal Kajian dan Penalaran Ilmu Manajemen 1, no. 4 (2023): 243–54. http://dx.doi.org/10.59031/jkpim.v1i4.245.

Full text

Abstract:

This research aims to present financial reports at the Ummi Ikhlas Orphanage in Jambi City based on ISAK No.35. The type of research used in this research is descriptive qualitative research. The data collection technique used was by conducting observations at the Ummi Ikhlas Orphanage, as well as conducting interviews with Mr. Ibnu Hazar Lubis, Secretary and Treasurer of the Ummi Ikhlas Orphanage. also from various written sources or existing documents provided to informants in the form of photo files of researchers at the Ummi Ikhlas Orphanage. interviews, this research uses documents relate

APA, Harvard, Vancouver, ISO, and other styles

33

Birundha Varadarajan, Dhulasi, and M. Chitra. "Global Climate Financing of Multilateral Development Banks - An Analysis." Shanlax International Journal of Economics 10, no. 2 (2022): 64–77. http://dx.doi.org/10.34293/economics.v10i2.4747.

Full text

Abstract:

The human Community in earth understood theemergency need to integrate forces to avert dangerous climate change. This requires mobilising financial resources from a wide range of sources, public and private, bilateral and multilateral, including alternative sources. This makes it increasingly important to track and report financial flows that support climate change mitigation and adaptation to create trust and accountability with regard to climate related investment. Climate Financing by Multilateral Development Banks (MDBs) comprising the African Development Bank (AFDB) the Asian Development

APA, Harvard, Vancouver, ISO, and other styles

34

Yuniar, Tiara, and Yus Epi. "Implementasi SAK ETAP Dalam Penyusunan Laporan Keuangan Pada Usaha Kecil Menengah (UKM)." TIN: Terapan Informatika Nusantara 4, no. 7 (2023): 446–53. http://dx.doi.org/10.47065/tin.v4i7.4678.

Full text

Abstract:

Financial reports are needed by companies to evaluate business activities and performance, provide financial information, determine the value of a company and make decisions by stakeholders. The main source in preparing financial reports is Financial Accounting Standards (SAK) which are prepared by a competent and independent body. SAK is a procedure or rule that must be adhered to in preparing financial reports, so that financial reports occur. Apart from SAK, there are other financial reporting standards. One of them is the Financial Accounting Standards for Entities Without Public Accountab

APA, Harvard, Vancouver, ISO, and other styles

35

Ardiansyah R, Danka Winata,. "PENGARUH PROPORSI KEPEMILIKAN PUBLIK DAN TRANSPARANSI KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN." Jurnal Paradigma Akuntansi 2, no. 4 (2020): 1614. http://dx.doi.org/10.24912/jpa.v2i4.9356.

Full text

Abstract:

The purpose of this research is to gain empiricist validation in regards to the effect of public ownership proportion and financial transparency to the quality of financial report. Samples in this report include 328 general public who are aware of Public Listed Kimia Farma LTD and provided with information about the display form of the company’s financial report which listed in the Indonesia Stock Exchange or Bursa Efek Indonesia (BEI). Data in this report is treated with the SPSS 25. The result of this report shows that the public ownership proportion and financial transparency have a signifi

APA, Harvard, Vancouver, ISO, and other styles

36

Shafqat, Faseeha. "SCREEN ADDICTION AMONG YOUNG PAKISTANI CHILDREN: HANDICAPPING THE TYPICALLY DEVELOPED." Rehabilitation Journal 02, no. 01 (2018): 38–39. http://dx.doi.org/10.52567/trj.v2i01.33.

Full text

Abstract:

Neurological predisposition of a child depends on their own knowledge and experiences. Extent of screen involvement can produce changes at genetic level with consequent enduring impact on neural development. Evidence on pragmatics concludes that prolonged exposure to screens during childhood can lead to neuro- adaptation with subsequent anatomical changes in brain similar to the cases of addiction.1 Screen viewing now begins in infancy that gradually heaves across age groups but its predominance is high for children aged less than 24 months.2 Prolonged exposure to screens is a growing hazard t

APA, Harvard, Vancouver, ISO, and other styles

37

Warokka, Ari, Aina Zatil Aqmar, and Vetaroy Warokka. "Demographics, Digitalization, and Disclosure: Key Drivers of Financial Report Quality in Papua’s Local Government." JIAPI: Jurnal Ilmu Administrasi Dan Pemerintahan Indonesia 6, no. 1 (2025): 28–47. https://doi.org/10.33830/jiapi.v6i1.12062.

Full text

Abstract:

Under regional autonomy, transparent and high-quality financial reporting, including robust disclosure, is essential for Indonesian local governments. Despite improved audit ratings, Papua Province still struggles with financial report quality and full disclosure, as indicated by recurring audit findings. This study investigates the influence of human resource (HR) competence, internal control systems, government accounting standards, and information technology on the quality of financial reports within the Papua Provincial Government. In addition, it explores the moderating role of demographi

APA, Harvard, Vancouver, ISO, and other styles

38

Романова, С. В., С. А. Марьянова, and В. И. Красюков. "Financial result: methodological aspect of the formation of accounting (financial) statements." Экономика и предпринимательство, no. 1(138) (April 15, 2022): 1153–57. http://dx.doi.org/10.34925/eip.2022.138.1.228.

Full text

Abstract:

В статье рассмотрены методологические вопросы формирования отчета о финансовых результатах. Обоснованы роль и значение отчета о финансовых результатах в экономике организации. Указано влияние международных стандартов финансовой отчетности на реформирование российской системы бухгалтерского учета и отчетности. Выявлены сходства и различия между отчетами о финансовых результатах, составленных в соответствии с российскими и международными стандартами. Установлена система принципов, подходов и форм составления формы отчета о финансовых результатах в соответствии с международными стандартами финанс

APA, Harvard, Vancouver, ISO, and other styles

39

Raspa, Melissa, Donald B. Bailey, Carla Bann, and Ellen Bishop. "Modeling Family Adaptation to Fragile X Syndrome." American Journal on Intellectual and Developmental Disabilities 119, no. 1 (2014): 33–48. http://dx.doi.org/10.1352/1944-7558-119.1.33.

Full text

Abstract:

Abstract Using data from a survey of 1,099 families who have a child with Fragile X syndrome, we examined adaptation across 7 dimensions of family life: parenting knowledge, social support, social life, financial impact, well-being, quality of life, and overall impact. Results illustrate that although families report a high quality of life, they struggle with areas such as social support, social life, and parenting knowledge. Path analysis revealed that child and family factors play a role in adaptation, but family resources and social supports moderated their effect on quality of life, well-b

APA, Harvard, Vancouver, ISO, and other styles

40

Saragih, Marintan, Djahotman Purba, and Reynaldi Nainggolan. "Preparation Of Financial Reports of Non - Profit Organizations Based on ISAK NO 35 (Case Study of the Catholic Church in Sidamanik)." Jurnal Ilmiah Accusi 6, no. 2 (2024): 276–89. https://doi.org/10.36985/xcqj3a04.

Full text

Abstract:

This research is motivated by the situation of the Catholic Church in Sidamanik which presents financial reports in the form of cash in and cash out manually. The aim of this research is to prepare financial reports for the Catholic Church in Sidamanik based on ISAK number 35 concerning the presentation of financial reports for non-profit oriented organizations. This type of research is descriptive qualitative with data collection techniques in the form of documentation and interviews. The data analysis technique in this research goes through the stages of data reduction, data presentation and

APA, Harvard, Vancouver, ISO, and other styles

41

Virta Dwi Tri Agustina, Nur Ainiyah, and Nurdiana Fitri Isnaini. "Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntanbilitas Publik (Sak Etap) pada Laporan Keuangan di Koperasi Karyawan Universitas Hang Tuah Surabaya Periode 2020-2023." Akuntansi dan Ekonomi Pajak: Perspektif Global 1, no. 3 (2024): 334–47. http://dx.doi.org/10.61132/aeppg.v1i3.434.

Full text

Abstract:

Financial reports are an important tool for measuring the performance and financial health of cooperatives. Good financial reports are influenced by the level of knowledge and understanding of human resources in presenting financial reports. This research aims to find out how the financial reports in Kopkar UHT are and their application to SAK ETAP. The research was carried out using direct observation of research objects, interviews with specified informants, as well as documentation in the form of photos of activities and financial report documents. The findings show that Kopkar UHT's financ

APA, Harvard, Vancouver, ISO, and other styles

42

Lestari, Fransiska Wahyu. "Srirejeki II Farmers Group Financial Report Based on Isak 35." GEMA : Jurnal Gentiaras Manajemen dan Akuntansi 14, no. 3 (2012): 223–32. http://dx.doi.org/10.47768/gema.v14i3.202206.

Full text

Abstract:

Financial statements for non-profit entities are prepared based on accounting standards that contain non-profit entities. The preparation of non-profit-oriented entity reports is regulated in the Interpretation of Financial Accounting Standards (ISAK) No. 35. This study aims to analyze and present the financial statements of the Sri Rejeki II farmer group based on ISAK 35. The method used in this research is descriptive qualitative method. The results in this study are to reconstruct the financial statements owned by the Sri Rejeki Farmers Group in Gunung Pasir Jaya Village using ISAK 35 finan

APA, Harvard, Vancouver, ISO, and other styles

43

Shafa Nadhira, Indah Hasna, and Hasnawati Hasnawati. "Impact of Cloud ERP on Quality of Financial Reports in Indonesia." Syntax Literate ; Jurnal Ilmiah Indonesia 9, no. 12 (2024): 7768–79. https://doi.org/10.36418/syntax-literate.v9i12.17412.

Full text

Abstract:

Penelitian ini menguji pengaruh faktor Cloud ERP terhadap quality of financial reports. Cloud ERP diukur menggunakan karakteristik cloud computing dengan 5 (lima) variabel yaitu on demand self-service, broad network access, resource pooling, rapid elasticity, dan measured serviced. Untuk quality of financial report dengan karakteristik understandbility, comparability, relevance, dan realibility menggunakan metode kuantitatif dan menerapkan teknik purposive sampling. Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik Cloud ERP terhadap kualitas laporan keuangan di perusahaan-per

APA, Harvard, Vancouver, ISO, and other styles

44

VALKOVA, NATALIIA. "MANAGEMENT REPORT: INFORMATION AND REGULATORY PROVISIONS BY THE SUBJECTS OF FORMATION." HERALD OF KHMELNYTSKYI NATIONAL UNIVERSITY 300, no. 6 (2021): 184–89. http://dx.doi.org/10.31891/2307-5740-2021-300-6-29.

Full text

Abstract:

In terms of harmonization of domestic legislation with the EU legal field, an important area of regulation is accounting, as an information base for the economic development of individual enterprises and economies, and the European region and the world economy as a whole, especially given the informatization and globalization of socio-economic processes. However, the lack of experience in generating non-financial reports, especially in medium-sized enterprises and financial institutions belonging to micro and small enterprises, and the non-regulated form of the report somewhat complicate the p

APA, Harvard, Vancouver, ISO, and other styles

45

Roskha, Riza Meilani, Ferdawati Ferdawati, Afridian Wirahadi Ahmad, and Reni Endang Sulastri. "Penyusunan Laporan Keuangan pada Yayasan Bundo Saiyo." Accounting Information System, Taxes and Auditing Journal (AISTA Journal) 2, no. 1 (2023): 24–31. http://dx.doi.org/10.30630/aista.v2i1.27.

Full text

Abstract:

The final report is to comprise the financial report of the Bundo Saiyo Foundation according to the general standard of financial accounting. The creation of financial statements is set by Statement of Financial Accounting no. 1 (PSAK 1) and for non-profit entities set in the Standard Interpretation of Financial Accounting no. 35 (ISAK 35). The foundation is one form of a nonprofit entity that is primarily moving toward humanity with the primary goal of not making profit. The final research object for this project is the Bundo Saiyo Foundation, which is located at the Balai Gadang, Koto Tangah

APA, Harvard, Vancouver, ISO, and other styles

46

Purnama, Hari Purnama, and Putri Alfina. "Which ones are more important: characteristics or complexities? A study of the disclosure in local government financial reports." Journal of Business and Information Systems (e-ISSN: 2685-2543) 1, no. 2 (2019): 77–88. http://dx.doi.org/10.36067/jbis.v1i2.24.

Full text

Abstract:

Local Government Financial Report (LGFR) is one form of local government transparency in financial reporting for a period. The study aims to determine the effect of characteristics as proxied by the assets and size of local government, and complexity as proxied by the number of LGFRs and size of Legislature on the extent of financial report disclosure of local government. The data employed in this study are Local Government Financial Reports from 9 Municipal Governments and 18 Regencial Governments in West Java for the period 2014-2017. The results of this study suggest that the asset and size

APA, Harvard, Vancouver, ISO, and other styles

47

Umi Kulsum, Wijoseno Lelono, Titin Ruliana,. "ANALISIS KESESUAIAN ANTARA LAPORAN KEUANGAN PEMERINTAH DESA DENGAN PEDOMAN PENGELOLAAN KEUANGAN DESA PERMENDAGRI NOMOR 113 TAHUN 2014 (STUDI KASUS PADA LAPORAN KEUANGAN TA 2016 PEMERINTAH DESA REMPANGA)." Research Journal of Accounting and Business Management 2, no. 2 (2018): 233. http://dx.doi.org/10.31293/rjabm.v2i2.3711.

Full text

Abstract:

This study aims to analyze the differences between the Rempanga Village Government Financial Statements of TA 2016 and Permendagri Number 113 of 2014, and to know and analyze the process of preparing the Rempanga Village Government Financial Statements for Fiscal Year 2016 through the accounting cycle.The hypothesis of this study is that there is a difference between the Rempanga Village Government Financial Report 2016 and Permendagri Number 113 of 2014, and the accounting cycle is not carried out in the process of compiling the Rempanga Village Government Financial Report for Fiscal Year 201

APA, Harvard, Vancouver, ISO, and other styles

48

Zverkova, T. N. "FinTech and DeFi: Directions for Digital Adaptation of Banks." Accounting. Analysis. Auditing 12, no. 3 (2025): 48–61. https://doi.org/10.26794/2408-9303-2025-12-3-48-61.

Full text

Abstract:

The article is devoted to the study of decentralised finance (DeFi) as a new stage of digitalisation of the financial sector, characterized by the rejection of centralised intermediation in favor of protocol-controlled mechanisms. Unlike previous FinTech trends, such as P2P lending, crowdfunding and neobanks, DeFi involves the elimination of organisational structures as bearers of trust and their replacement with self-executing smart contracts. The purpose of the study is to consider DeFi not as another technological solution, but as an institutional form that changes ideas about the structure

APA, Harvard, Vancouver, ISO, and other styles

49

Rodionov, A., and S. Kostenko. "Formation of an anti-crisis management mechanism at small businesses in the new economic conditions." Siberian Financial School, no. 4 (December 10, 2021): 54–57. http://dx.doi.org/10.34020/1993-4386-2021-4-54-57.

Full text

Abstract:

The article considers the content of the mechanism of crisis management at small businesses in the context of globalization, external economic and other sanctions, instability of the external and internal environment of enterprises, high competition and marketing technologies focused primarily on the consumer of products and services. In order to maintain stability and financial stability, small businesses should form and implement an effective anti-crisis management mechanism aimed at: preventing the occurrence of crisis situations; full recovery of financial resources in case of financial di

APA, Harvard, Vancouver, ISO, and other styles

50

Quraini, Fidyah, and Yuni Rimawati. "Determinan Fraudulent Financial Reporting Using Fraud Pentagon Analysis." JOURNAL OF AUDITING, FINANCE, AND FORENSIC ACCOUNTING 6, no. 2 (2019): 105–14. http://dx.doi.org/10.21107/jaffa.v6i2.4938.

Full text

Abstract:

This research aimed at knowing factors of fraudulent financial reporting using pentagon fraud analysis. This research analyzed the influence of financial target, financial stability, external pressure, institutional ownership, ineffective monitoring, quality of external auditors, change of auditors, change of directors, and number of CEO’s picture in fraudulent financial report. Sample in this research were 14 go public government companies from 2013 to 2017. Source of data in this research were secondary data in form of annual report in official website of Indonesia Stock Exchange. The examin

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!