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1
Boussard, Daniel, and Bernard Colasse. "Funds-flow statements and cash-flow accounting in France." European Accounting Review 1, no. 2 (December 1992): 229–54. http://dx.doi.org/10.1080/09638189200000022.
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Hasibuan, Henny Triyana. "Statement of Financial Accounting Standard (PSAK) No. 109 and Its Implementation in Several Zakat Management Organizations in Malang, East Java." Shirkah: Journal of Economics and Business 1, no. 3 (December 30, 2016): 339. http://dx.doi.org/10.22515/shirkah.v1i3.89.
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Abstract Indonesian Accountant Association (IAI) has issued the statement of financial accounting standards No. 109 (PSAK No. 109) regarding zakat, infaq, sadaqah (ZIS). This research was conducted on several Zakat Management Organization (OPZ) in Malang, East Java. This research aims to analyze the consistency of the PSAK application in some OPZ in Malang in accordance with Statement of Financial Accounting Standards (PSAK) No. 109. As a result, this research finds that some OPZ in Malang do not prepare financial statements in accordance with PSAK 109. The financial statements of the OPZ is reported only in the form of income statements and distribution funds, while excluding such statements as financial position, changes in funds, changes in assets, cash flow and remarks to the financial statements. This research give a salient contribution of analyzing the implementation of zakat, infaq and sadaqah in Indonesia. KeywordsPSAK No.109, Indonesian Accountant Association (IAI), zakat, infaq, sadaqah
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Baihaqi, Jadzil. "Diskursus Akuntansi Zakat: Evaluasi Praktis Laporan Keuangan Lazisnu Kabupaten Kudus." AKTSAR: Jurnal Akuntansi Syariah 1, no. 1 (November 27, 2018): 1. http://dx.doi.org/10.21043/aktsar.v1i1.3721.
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<p class="bdabstract">This research aims to identify and explain application about the implementation of PSAK 109 Zakat Accounting to financial reports of Zakat Management. The method used is a case study of LAZISNU Kudus by analyzing the 2017 financial statements and by interviewing the manager. This study finds that, in general, financial reports of LAZISNU Kudus are not in accordance with PSAK 109 because there are two incompatibilities. F<span lang="EN">irst, there are only two elements of the five elements in the financial statements, that are the Statement of Changes in Fund and the Statement of Cash Flow. Secondly, Amil funds are not properly recognized and presented, because they were not separated from zakat funds and infaq/shadaqah funds.</span></p>
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Sinaga, Liskauli, Zainal Abidin, and Rosmaini Rosmaini. "Peranan Audit Operasional dalam Pemeriksaan Sumber dan Penggunaan Dana pada PT. BPR Eka Prasetya Medan." Economics, Business and Management Science Journal 3, no. 1 (February 28, 2023): 13–19. http://dx.doi.org/10.34007/ebmsj.v3i1.339.
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xThe purpose of this study was to determine the role of operational audit in examining sources and uses of funds at BPR Eka Prasetya Medan. The formulation of the problem in this study is "What is the role of the operational audit in examining the sources and use of funds at BPR Eka Prasetya"?. Auditing is "An examination that is carried out critically and systematically by an independent party, on the financial statements that have been prepared by management along with the accounting records and supporting evidence, with the aim of being able to provide an opinion regarding the fairness of the financial statements". BPR Eka Prasetya Medan, prepares a cash flow statement using the indirect method, in which this method reports cash flows prepared based on cash/bank. The method of preparing the statement of cash flows is indirectly prepared based on the income statement and balance sheet. changes in cash inflows (inflows) and cash outflows (outflows) as presented in cash flows in operating activities are as follows, in 2011 the value of Rp. 894,055,200, - while in 2012 it was Rp. 610,441,800,-. Changes in operating cash flow can be seen from 2011 to 2012 of (Rp. 283,610,400) the company's operating cash flow experienced a decrease or was negative. After doing a comparison between theory and practice regarding the role of operational audit in the source and use of funds on cash flow as a tool in increasing the effectiveness and efficiency of the company. This can also be seen from the procedures carried out by BPR Eka Prasetya in avoiding misappropriation of incoming and outgoing cash.
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KOZMENKOVA, Svetlana V., and Guzaliya S. KLYCHOVA. "An economic expert analysis of funds in the context of digitalization: Some considerations." Digest Finance 28, no. 3 (September 28, 2023): 255–70. http://dx.doi.org/10.24891/df.28.3.255.
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Subject. This article discusses the issues of organization and methodology of forensic economic examination of cash transactions on bank accounts of an economic entity in the context of digitalization. Objectives. The article aims to investigate the organization and methodology of the availability and flow of funds in the context of digitalization of the economy, taking into account the presence of three symbolic types of money: paper, credit, and the digital ruble. Methods. For the study, we used analysis and synthesis, systematization, and generalization. Results. The article defines the tasks, objects and subject of economic expert analysis of funds in the context of digitalization, and it also presents a procedure for conducting economic expert analysis of funds. It also identifies the need to use due diligence and a comprehensive examination, including economic and computer-technical expertise, in most studies of the availability and flow of funds. Conclusions and Relevance. Forensic economic examination of funds has some specifics and features of the organization and methodology, concerning source documents, registers and financial statements, as well as a balance sheet, cash flow statements, and explanations to the financial statements. The results of the study can be applied in the theory and practice of financial accounting and reporting.
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Nazhifah, Naurah, Iwan Wisandani, and Lina Marlina. "ANALISIS IMPLEMENTASI PSAK 101 PADA LAPORAN KEUANGAN DI KSPPS BMT AL-BINA TASIKMALAYA." JURNAL EKONOMI SYARIAH 5, no. 1 (July 1, 2020): 42–58. http://dx.doi.org/10.37058/jes.v5i1.1577.
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This research, to study the implementation of PSAK 101 on the presentation and preparation of financial statements in KSPPS BMT Al-Bina Tasikmalaya. That is because at the BMT Al-Bina's financial statements found a non-conformity with PSAK 101 on the presentation of sharia financial statements. PSAK 101 is a statement of financial accounting standards that regulates the basic presentation of financial statement for sharia entities. This statement regulates the requirements for the presentation, structure and minimum requirements of the contents of financial statements. The method that used in this study is a qualitative descriptive method. Data collection technique in this research uses interviews, observation, and documentation to analyze data from the practice that carried out directly at the research site. The results of the study show that BMT Al-Bina in presenting they financial statements has not fully applied PSAK No.101, because (1) does not present a statement of cash flow, (2) does not present statement of sources and distribution of zakat (3) does not present statement of source and the use of virtue funds (4) does not present notes to financial statements (5) does not provide financial reporting and financial reporting information as required by PSAK No.101.
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Siregar, Abdul Hakim, Ikhwanuddin Harahap, and Delima Sari Lubis. "Analisis Implementasi Pernyataan Standar Akuntansi Keuangan 109." Journal of Islamic Social Finance Management 1, no. 1 (May 7, 2021): 1–16. http://dx.doi.org/10.24952/jisfim.v1i1.3529.
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AbstractCash receipts from zakat and infaq funds will increase zakat and infaq / alms funds, and the distribution of zakat funds will reduce the cash of zakat and infaq funds, which is called the double entry recording system, while the recording carried out by BAZNAS Tapanuli Selatan only applies the method single entry, the recording system is indeed simple and easy to understand, but it cannot produce complete financial reports, it is difficult to find errors that occur and difficult to control. BAZNAS Tapanuli Selatan has not fully implemented PSAK 109 in South Tapanuli BAZNAS. BAZNAS Tapanuli Selatan has implemented part of PSAK 109 in the financial statements and the information required in PSAK 109 in BAZNAS's financial statements can be found but there are still a series of BAZNAS financial reports that have not been owned based on the PSAK reference, namely Cash Flow Statements and Notes to Financial Statements. Keyword : Zakah, PSAK 109, BAZNAS
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Harianto, Syawal, Nurul Mawaddah, Anhar Firdaus, Abdul Halim, and Silvia Lestari. "Implementasi Akuntansi Zakat Infak/Sedekah Berdasarkan PSAK No. 109 pada Baitul Mal Kabupaten Bener Meriah." AKTSAR: Jurnal Akuntansi Syariah 5, no. 1 (June 28, 2022): 15. http://dx.doi.org/10.21043/aktsar.v5i1.13032.
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<span lang="EN-US">This study aims to determine whether the financial statements presented by Baitul Mal Bener Meriah Regency are under PSAK No. 109, as well as dig up information on the implementation constraints of PSAK No. 109. This study uses a qualitative approach with a descriptive method. The data of this research are primary and secondary data. Primary data results from interviewing personnel from the finance department and treasurer. At the same time, secondary data is in the form of documentation of financial statements of Baitul Mal, Bener Meriah Regency in 2020. The results show that Baitul Mal Bener Meriah Regency in presenting financial reports is not entirely under PSAK No. 109. Baitul Mal Bener Meriah Regency only offers a statement of financial position, a report on changes in funds, and a cash flow report. In addition, Amil funds are not presented separately from zakat and donation funds. This limitation is because Baitul Mal Bener Meriah Regency Human Resources do not become skillful in PSAK No. 109.</span>
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Arbatskaya, Tatyana G. "Accounting and Analysis of Cash Flows of Penal Entities." Financial Journal 13, no. 1 (February 2021): 107–24. http://dx.doi.org/10.31107/2075-1990-2021-1-107-124.
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The global economic crisis, exacerbated by the pandemic of the new coronavirus infection, has led to a significant deterioration in the financial state of most economic entities. This problem has also affected public sector entities receiving budget financing. Even if a given public sector entity is engaged in entrepreneurial activity, with a decrease in sales cash flow decreases, whereas accounts receivable and payable increase. To carry out their statutory activities, state entities of the penitentiary system in the Russian Federation use not only budgetary funds, but also funds received from the sale of products manufactured by convicts. Therefore, the interest of users in the cash flows of penitentiary institutions is steadily increasing. The above strengthens the information and analytical functions of cash flow statements. Unlike other forms of reporting, the cash flow statement should report cash flows during the period classified by operating and investing activities (financing activity is not typical for penitentiary entities). In addition, the statement of cash flows provides useful information not only for controlling the use of budget funds, but also for current and forecast analysis. The article investigates the theoretical principles of accounting of cash flows of public sector entities of the penitentiary system of the Russian Federation. Results of the study include a proposal to improve the form of the cash flow statement by including an analytical feature — the source of financing activities. The study also presents and tests a methodology for analyzing cash flows in the context of funding sources.
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Dwikasmanto, Yunus. "ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN SAK-ETAP PADA KPN SERUMPUN DINAS PENDIDIKAN DAN KEBUDAYAAN KABUPATEN REJANG LEBONG." Jurnal Ilmiah Raflesia Akuntansi 7, no. 2 (October 30, 2021): 54–62. http://dx.doi.org/10.53494/jira.v7i2.98.
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Financial statements are a means of communicating financial information from the results of the accounting activity process that can assist users of financial statements in making decisions. Generally accepted Financial Accounting Standards are considered complicated to apply to business entities that do not have public accountability. Based on this, IAI issued Financial Accounting Standards for Entities Without Public Accountability (SAK-ETAP) which can accommodate accounting needs for entities that do not have public accountability. This study aims to analyze the application of SAK-ETAP in the presentation of the financial statements of the Cognate KPN of the Education and Culture Office of Rejang Lebong Regency. KPN Cognate of the Education and Culture Office of Rejang Lebong Regency is a business entity that manages members' funds in the form of savings and loans. The method used in this research is comparative descriptive analysis. The results of the study based on the presentation of the balance sheet, income statement, statement of changes in equity, and cash flow statements for 2019, show that the KPN Cognate of the Education and Culture Office of Rejang Lebong Regency has not presented notes on financial statements (CALK), there is an error in the classification of account posts, and there are inconsistencies in updating the statement of cash flows. This study suggests that cooperatives disclose cooperative accounting policies in CALK, update each component of financial statements, and hire employees who are skilled in accounting.
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Intan Oktaviani and Cepi Saepuloh. "Analisis Penerapan PSAK 101 pada Penyajian Laporan Keuangan Koperasi Syariah BMT Itqan." MES Management Journal 3, no. 1 (February 15, 2024): 43–52. http://dx.doi.org/10.56709/mesman.v3i1.141.
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Baitul Maal Wa Tamwil (BMT) is a sharia-based cooperative, so sharia accounting principles must be applied in presenting its financial reports. This principle is based on the Statement of Sharia Financial Accounting Standards (PSAK) No. 101 concerning the Presentation of Sharia Financial Reports. The presentation of financial reports in accordance with PSAK 101 consists of 7 complete financial reporting components, including: balance sheet, profit and loss report, cash flow report, change report equity, reports on sources and utilization of zakat funds, reports on sources of use of charity funds, and notes to financial reports. This research aims to analyze and determine the application of financial report presentation in one of the 1,351 cooperatives in the city of Bandung, namely the BMT itQan Sharia Cooperative. The research method used to research this research is a descriptive research method with a qualitative approach. The techniques used in this research are observation, interviews and documentation using data analysis methods, data reduction, data presentation, as well as conclusions and verification. The results of this research conclude that there are several mandatory financial reports such as the financial position report, profit and loss report and change in equity report that are not in accordance with PSAK 101. For reports on the source and distribution of zakat funds, reports on the source and use of benevolent funds are made separately. in the Baitul Maal division so that it does not become a perfect series of financial report presentations. The cash flow statement is appropriate, and notes to the financial statements have not been made.
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Wahyudini Syafitri, Rahmat Daim Harahap, Nadila Mifta Mayrani, Silva Zahra Azizah, Mardiah Hasibuan, and Pamatua Raja H. "PENERAPAN AKUNTANSI ZAKAT, INFAQ DAN SHADAQOH PADA LEMBAGA AMIL ZAKAT, INFAQ DAN SHADAQOH DOMPET DHUAFA REPUBLIKA BERDASARKAN PSAK 109." JURNAL EKONOMI BISNIS DAN MANAJEMEN 1, no. 4 (September 25, 2023): 6–22. http://dx.doi.org/10.59024/jise.v1i4.300.
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This study aims to reconstruct the financial statements of zakat, infaq and shadaqoh in Dompet Dhuafa Republika, so that it can be seen how the financial statements of Dompet Dhuafa are recorded and reveal the financial statements of zakat, infaq and shadaqoh. This research uses qualitative descriptive method using secondary data in the form of financial statements from Dompet Dhuafa Republika and related journals. Transparency and accountability in zakat, infaq and shadaqoh financial statements are analyzed based on PSAK 109 which consists of five components of financial statements, namely statements of financial position, changes in funds, assets under management, cash flow statements, and notes to financial statements. It was concluded that the form of Zakat, Infaq and Shadaqoh financial statements on Dompet Dhuafa Republika was not in accordance with the applicable standards, namely PSAK 109, where the financial statements of Dompet Dhuafa Republika did not have records of financial statements.
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Abbas, Ahmad, and Hannani Hannani. "An Analysis of Accounting Practices for Zakat, Infaq, and Sadaqah in Lembaga Amil Zakat, Infaq and Sadaqah Nahdatul Ulama (LAZISNU) Parepare, Indonesia: Standardization and Proposed Solutions." Islamic Banking and Finance Review 8, no. 2 (February 24, 2022): 36–54. http://dx.doi.org/10.32350/ibfr.82.02.
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The standardization of accounting reporting is important for the purpose of documentation. Such standardization is important, especially when it is related to Islamic instruments, such as zakat, infaq and sadaqah. While certain institutions have already standardized their accounting reporting for zakat, infaq and sadaqah, it is not so apparent when it comes to Lembaga Amil Zakat, Infaq, and Sadaqah Nahdatul Ulama (LAZISNU) Parepare in Indonesia. It seems that LAZISNU is depending on simple bookkeeping based on incomes and expenses made as balance. This research identifies the practice of bookkeeping as carried out by LAZISNU, with the aim to upgrade the practice of their financial statements according to the accounting standard of PSAK 109. A qualitative case study approach was used in this research. The findings showed that the practice of accounting in LAZISNU depends on simple bookkeeping that only shows cash receipts and their disbursements. A recommendation was prepared for financial statements that can be applied by LAZISNU Parepare by preparing a financial position statement (balance sheet), changes in funds, changes in assets under management, cash flow statement, and summary of accounting policies. By improving such financial statements, LAZISNU may disclose proper, accountable and transparent reports to the stakeholders, particularly the muzakki and the government.
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Ivanchuk, Nataliia. "FINANCIAL STATEMENTS AS AN INFORMATION SOURCE FOR THE FINANCIAL CONDITION ANALYSIS AT THE ENTERPRISE." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 18(46) (September 24, 2020): 57–61. http://dx.doi.org/10.25264/2311-5149-2020-18(46)-57-61.
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Financial statements contain a wide range of indicators that are required for the correct assessment of the financial resources, directions of investment and efficiency of financial resources usage at the enterprise. This enables to ensure the adoption of the necessary management decisions, to raise funds to finance the activities of the entity from potential investors. In the research, the author has considered the essence, the purpose of drawing up and interested users of the financial statements, its shortcomings in the analysis of a financial condition. The article has proved that the financial statements of the company need improvement to ensure fuller satisfaction of the information needs of interested users, as the existing system of indicators of this report does not fully solve all the problems of financial condition analysis of the company. The author has suggested the following ways to improve the structure of financial statements of the enterprise: 1) in the Income Statement: – adding lines that will show fixed and variable costs of the enterprise; – showing in a separate line the financial costs related to the accrual of interest for the use of borrowed funds; 2) in the Cash Flow Statement (created by the direct method): – adding an additional section, which reflects the monthly receipt and expenditure of cash (during the reporting and previous period); 3) in the Financial Statement Notes: – providing a detailed interpretation of the articles from the previous forms so that users do not have questions about the content of articles that contain the word «others»; – providing the necessary information about the renewal of fixed assets; the usage of equipment; rationing of current assets; changes in overdue receivables; structure of receivables and payables in terms of such types as debts under the terms of contracts and overdue debts; – publishing the index of prices for products of the enterprise and the index of change in the cost of production compared to the previous year; buyers and suppliers the company interacts with; prices and profitability of securities owned by the company; investments in inventory incurred during the year; 4) approving a single form of the Financial Statement Notes that will ensure uniformity of information presentation by all domestic enterprises.
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Lou, Hongqian. "Analysis of cash flow statement with Drägerwerk AG as an example." BCP Business & Management 19 (May 31, 2022): 336–42. http://dx.doi.org/10.54691/bcpbm.v19i.824.
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Usually, the normal development of the enterprise because of the daily business transactions constantly, need to estimate the cash flow of the enterprise, so that the enterprise decision-makers grasp the current development of the enterprise, real-time evaluation of the enterprise, so as to make decisions for the enterprise. According to International Accounting Standard (IAS) 7, the cash flow statement reflects the addition and subtraction of cash flow. The main purpose of cash flow statement is to provide information about the financial situation of an enterprise, including the source and use of funds, for decision makers and investors of an enterprise. Cash flow statement is an important index to measure the sustainable development of enterprises and the main factor to measure the financial strength of enterprises. As an integral part of financial statements, cash flow statement can reflect the net assets of enterprises with fair value, and show the operating results and financial status of enterprises through flow changes. It provides a reference for enterprises to test whether they can fulfill their payment obligations, pay dividends and pay dividends to investors. In this context, cash flow statement plays an increasingly important role in the development of enterprises. In order to make a better economic decision, we must study the cash flow statement in an all-round way. Firstly, it studies what information can be disclosed in the cash flow statement. The second research problem discusses the direct method and indirect method for calculating cash flow. Considering that cash flow statement is an important financial statement of an enterprise, any enterprise needs cash flow statement to help enterprise management and investors make decisions. Therefore, the third problem is the specific calculation of cash flow statement and the matters needing attention in the application process.
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Sakti Hamidah, Aqnes Dwi. "Analisis Informasi Laporan Arus Kas Untuk Mengukur Kinerja Keuangan Pada Pt Semen Indonesia (Persero) Tbk Periode 2014-2016 Yang Terdaftar Di Bursa Efek Indonesia." Jurnal Studi Manajemen dan Bisnis 5, no. 1 (January 31, 2020): 19–22. http://dx.doi.org/10.21107/jsmb.v5i1.6499.
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PT. Semen Indonesia (Persero) Tbk reports cash flow reports annually to make use of cash flow report information as an important company performance analysis tool. One analysis of financial performance using cash flow statements is the ratio of cash flow statements. The purpose of this study is to find out how to analyze cash flow statements to measure financial performance at PT. Semen Indonesia (Persero) Tbk from 2014 to 2016. This study uses data analysis techniques with qualitative descriptive methods, namely by calculating the ratio of operating cash flows, the ratio of cash coverage to current debt, the ratio of capital expenditure, the ratio of total debt, the ratio of cash to interest coverage , and the ratio of the flow of funds. The results of this study indicate that financial performance at PT. Semen Indonesia (Persero) Tbk in 2014 to 2016 is where from six ratios are calculated into two ratios that meet the standards of more than one, namely the CKB and CAD ratios and the other four ratios are below one. Means that all cash flows owned by the company only have more potential to pay short- term liabilities.
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Mlyti, Nur Aisiyah. "Analisis Penerapan Akuntansi Dana Sosial Pada Musyawarah Desa Pertanggungjawaban (MDPT) di BUMDESa Lancang Kuning Desa Rumbai Jaya." Transformasi Manageria: Journal of Islamic Education Management 3, no. 1 (November 15, 2022): 257–62. http://dx.doi.org/10.47467/manageria.v3i2.2328.
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The purpose of this study was to analyze the application of social fund accounting at the accountability village meeting (MDPT) in the BUMDes of Lancang Kuning, Rumbai Jaya Village. The technique is carried out using descriptive qualitative data obtained by case studies obtained by researchers. In general, the accounting applied by BUMDes is very good, for statements of financial position, activity reports, cash flow reports, and notes on financial statements in PSAK 45, there is already a separator in BUMDes.
Keywords: PSAK 45, Social Funds, BUMDes.
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Nur Fitriyah, Herlina Pusparini, and Nurabiah Nurabiah. "AKUNTABILITAS KEUANGAN LEMBAGA FILANTROPI ISLAM DI INDONESIA." Jurnal Riset Akuntansi Aksioma 20, no. 1 (June 16, 2021): 33–45. http://dx.doi.org/10.29303/aksioma.v20i1.123.
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Islamic Philanthropic Institutions must report the results of managing zakat, infaq, and alms to gain the trust of the community so that the potential for zakat, infaq, and alms collected is much greater because of the community's trust in these institutions. Therefore this study aims to determine the extent of the level of accountability in the financial transparency of the Islamic Philanthropic Institution in Indonesia as seen based on website data. This type of research is a descriptive study with a quantitative approach. The population in this study were 24 National Islamic Philanthropic Institutions that already have a Registered Certificate (SKT). Determination of the number of samples using the census method. The results of this study state that in terms of accessibility, the national Islamic philanthropy website is very accountable, meaning that the majority of Islamic Philanthropy has a website so that people can access information on Islamic Philanthropy financial statements and in terms of availability of financial reports, there are national Islamic philanthropic websites that are sufficiently accountable, are the statement of financial position and statement of changes in funds and some are less accountable, are statement of changes in managed assets and cash flow statement and there are those that are very less accountable, is notes to financial statements.
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Praquin, Nicolas. "THE CRÉDIT LYONNAIS IN FRANCE (c. 1871–1918): USING CASH FLOW ANALYSIS TO ASSESS RISK IN BANKING." Accounting Historians Journal 37, no. 1 (June 1, 2010): 1–28. http://dx.doi.org/10.2308/0148-4184.37.1.1.
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In the absence of accounting rules, financial reports and disclosures were of little use to shareholders and stakeholders before World War I. To offset the unreliability of financial information, several banks, including the Crédit Lyonnais, implemented a system of accounting analysis that, in essence, anticipated modern financial-analysis tools based on funds statements and cash-flow statements. This paper, based on the Crédit Lyonnais archives, sets out to explain the purpose of this method, to present the different concepts employed, and to show how they interact. The relevance of this model is assessed through two case studies.
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Shi, Linna, and Huai Zhang. "On Alternative Measures of Accruals." Accounting Horizons 25, no. 4 (December 1, 2011): 811–36. http://dx.doi.org/10.2308/acch-50050.
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SYNOPSIS This paper investigates the difference between two widely used measures of accruals and their differential impact on accrual strategy returns. The two measures are accruals computed using consecutive changes in the balance sheet items and accruals computed as earnings minus cash flows from operating activities, both from the cash flow statement. Our investigations reveal that the difference between the two measures is caused by four items and non-articulations in changes in working capital accounts and depreciation expenses, in addition to non-articulation events as identified by Hribar and Collins (2002). We find that the non-articulation in working capital accounts and depreciation expenses between the cash flow statement and other financial statements is surprisingly prevalent and economically significant, and it can be attributed to special events, errors made by Compustat, firms' inconsistent definitions, and non-standard classifications of assets/liabilities. We show that, after excluding non-articulation events, the accrual strategy returns are higher for accruals computed using balance sheet items than accruals computed using cash flow statement items. Further investigations suggest that the return differentials are mainly due to other funds from operations and the non-articulation in changes in accounts receivable. JEL Classifications: G12; G14; M41. Data Availability: Data used are available from the sources identified in the study.
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Taufik H, Agus. "ANALISIS EFEKTIFITAS PROGRAM PINJAMAN DANA BERGULIR PADA UNIT PENGELOLA KEGIATAN (UPK) PNPM MANDIRI DI KECAMATAN MOJOWARNO KABUPATEN JOMBANG TAHUN 2014." BISNIS : Jurnal Bisnis dan Manajemen Islam 3, no. 1 (August 16, 2016): 192. http://dx.doi.org/10.21043/bisnis.v3i1.1484.
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This study aims to analyze the effectiveness of activities revolving Unit Pengelola Kegiatan (UPK) Mojowarno subdistrict PNPM Mandiri in 2014. Indicators used to measure effectiveness is in the form of performance instrument measuring the ratio CCR, ROI, PAR, LAR.This type of research is qualitative descriptive. This study uses secondary data derived from the financial statements in the form of funds flow statement, balance sheet and income statement in 2014. The data was analyzed using a model of Miles and Huberman. Results of analysis of the effectiveness of the CGU districts Mojowarno 2014 indicate that the value CCR> 125% is equal to 219%, which means an effective, ROI figures show 26% are categorized as effective as> 10%, PAR is considered effective because the value obtained <10% is equal to 6 %, and LAR in the category are not effective because of ≥20%, ie by 21%.
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Athief, Fauzul Hanif Noor, Anissa Hakim Purwantini, and Hafizah Abdul Rahim. "Cash Flow Analysis of Mosques in Surakarta Residence, Indonesia." IQTISHODUNA: Jurnal Ekonomi Islam 11, no. 1 (February 11, 2022): 43. http://dx.doi.org/10.54471/iqtishoduna.v11i1.1140.
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Mosques have the potential to become the center of Muslim activities. This potential can be realized if the administrator can make attractive activities with the right allocation of funds. However, the absence of income and expenditure mapping based on cash flow statements affects the budgeting of planning activities. The research aims to map the cash flow to discover the budgeting possibility of the mosque. The research will be done by initially revealing the source of income and expenditure of the mosque as well as its general cash flow. By using the sample of mosque reports from each sub-district in Surakarta, this study would review the monthly financial statements of the mosques from 2016 to 2019 using content analysis. The research concluded that making budgeting out of the cash flow mapping is possible but vague since there is no clear pattern of both revenue and expenditure. Each type of mosque had a different composition of income, with Friday Shadaqah as the most significant domination for 57%. On the expense side, the Regular Expenses, Other Expenses, and Development Expenses, each contributed 1/3 of the total outcome for all types of a mosque.
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Putri, Meita, and Imam Subaweh. "IMPLEMENTATION OF IJARAH ACCOUNTING IN PT. BANK SYARIAH MANDIRI." Journal of Business Economics 23, no. 1 (2018): 86–101. http://dx.doi.org/10.35760/eb.2018.v23i1.1814.
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The development of Islamic banking is fast and increased in the ability to survive in the economic crisis compared to conventional banks create public confidence. In addition, to avoid interest, Islamic banking offers a wide range of financial products as well that can be enjoyed by customers. This study focuses on one of the Islamic banks' product namely ijarah. PT. Bank Syariah Mandiri is chosen to be the object of the study. The study investigated three aspects namely procedures, recording and reporting of ijarah transactions in PT. Bank Syariah Mandiri. Ijarah financing procedures in PT. Bank Syariah Mandiri had been properly operated by some prior analysis to the disbursement of funds from the bank. For the Ijarah transaction report, PT. Bank Syariah Mandiri has been noted several reports, for instance, the balance sheet, income statement, cash flow statement and reconciliation report income and profit-sharing statement. While for Ijarah transaction recorded in the financial statements are in line with SFAS Number107. Keywords: Islamic Banking, Ijarah, SFAS Number 107
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Windihastuty, Wiwin, Sri Rahayu, Krisna Adiyarta, and Swasti Broto. "Pelatihan penyusunan laporan keuangan berdasarkan SAK ETAP dengan komputer pada koperasi Serba Usaha Mandiri, Desa Manisrenggo, Klaten." Unri Conference Series: Community Engagement 2 (November 19, 2020): 153–58. http://dx.doi.org/10.31258/unricsce.2.153-158.
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Koperasi Usaha Mandiri in Manisrenggo, Klaten, Java has carried out intermediation activities by collecting funds from all cooperative members in form of savings to be distributed again to members who need funds in the form of loans. Koperasi has significant public accountability, but because it has not registered as a public company, Koperasi Usaha Mandiri is only responsible for the funds of its members. The purpose of this Community Service activity is to improve the management's ability to prepare financial reports based on SAK ETAP either manually or using a computer system. This activity begins with an introduction and submission of material on financial reports or financial reports based on SAK ETAP and is followed by training on recording using Excel. The material prepared in this training includes the process of preparing financial reports, namely making journals, ledgers, balance reports, reports on business results and cash flow reports. After attending the training, the management of the Koperasi has increased their understanding of the importance of implementing SAK ETAP to present cooperative financial reports. Increased understanding of cooperative management regarding the concepts and basic principles of cooperative accounting, elements of recognition, measurement and presentation of financial statements in accordance with SAK ETAP, can assist them in the process of preparing and presenting financial statements in future periods.
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Pham, Xuan Quynh, and Long Hau Le. "Investment in the context of financial constraints: A case of Vietnamese listed firms." Ministry of Science and Technology, Vietnam 65, no. 10 (October 25, 2023): 8–15. http://dx.doi.org/10.31276/vjst.65(10).08-15.
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To consider investment in the context of financial constraints, this study focuses on analysing the sensitivity of investment to internal funds (cash flow) to examine the impact of financial constraints on investment by Vietnamese enterprises as well as supporting evidence that the financial market is imperfect. Using data from financial statements and market data of 306 enterprises listed on the Ho Chi Minh City Stock Exchange, the authors find that Vietnamese listed firms have to face with many financial constraints due to investment dependence on the availability of internal finance. In particular, the firms with low dividend payout and high KZ (Kaplan & Zingales) index do exhibit higher sensitivity coefficients of investment to internal funds than those with high dividend payout firms and low KZ index. The findings imply that the sensitivity of investment to internal funds varies across the degree of financial constraints of firms, and financial constraints are considered a barrier to investment of the Vietnamese enterprises.
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Комогорова, I. Komogorova, Аверина, Tatyana Averina, Михайлова, and E. Mikhaylova. "Using Cash Flow Statement for Evaluating Financial Position and Creditworthiness of an Organization." Economics 3, no. 5 (October 19, 2015): 58–63. http://dx.doi.org/10.12737/13596.
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The paper discusses the use of absolute and relative indicators characterizing
cash flows, as part of a technique to evaluate creditworthiness of companies.
The authors present the calculations, made on the basis of 2014 financial
statements of Novomoskovsk chemical industry enterprise «NAK “Azote”». The
results of calculations illustrate the variability of findings concerning dynamics
of the financial position of the organization, depending on whether the use of
revenues or the amount of positive cash flow from current operations are taken
as the basis for evaluating the rates of floating funds turnover.
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Fikri, M. Ali, Biana Adha Inapty, and Baiq Rosyida Dwi Astuti. "Direct Current (DC) vs Alternating Current (AC) Financial Transaction Flow in Holding and Non-Holding Companies." Prisma Sains : Jurnal Pengkajian Ilmu dan Pembelajaran Matematika dan IPA IKIP Mataram 10, no. 2 (April 22, 2022): 352. http://dx.doi.org/10.33394/j-ps.v10i2.5090.
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A study on the flow of financial transactions needs to be carried out considering that activities in the financial sector require quick and relevant decisions. The flow of financial transactions in the business world is almost similar to direct current (DC) and alternating current (AC). The phenomenon is that many business people want their funds to be spread outside the company, and some want their funds to only revolve around the company. This study tries to analyze the results of investment flows of funds outside the company and within the company in the scope of the Indonesian capital market. This research is a research using a descriptive approach. The descriptive approach is intended to describe phenomena that occur in the field. The number of sample companies is 175 companies (holding and non-holding). Each company is given a code (code 1 for holding, and code 0 for non-holding), and company data is screened according to research needs on aspects; profit return, stock return, stock price, and profit and loss. Data mining in the field is carried out by researchers by means of secondary data analysis techniques for the capital market through analysis of financial statements from the side of the transaction flow. Then the results of the analysis of the company's flow of funds are processed, compared, and used as the basis for drawing conclusions. The results provide evidence that holding financial flows are more profitable than non-holding according to AC/DC transaction flows. This is in accordance with the risk reduction theory that many developed countries do by controlling the circulation of money only around their country. Theoretically, the results of this study contribute that holding companies have advantages over non-holdings, and practically this research provides a discourse for business people that it is better to run the business alone and not depend on outside parties.
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Lakshmi, M. Vijaya, and R. V. Rajasekhar. "A Study on Funds Flow Statement." International Journal of Research Publication and Reviews 5, no. 5 (May 26, 2024): 11030–33. http://dx.doi.org/10.55248/gengpi.5.0524.1407.
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Adam, Dayun Mahesa Dewi, and Prayogo P. Harto. "Analisis Pengaruh Informasi Laporan Keuangan terhadap Keberlanjutan Laba (Earnings Sustainability) pada Lembaga Keuangan Syariah." JURNAL AKUNTANSI DAN KEUANGAN ISLAM 3, no. 1 (March 6, 2019): 21–37. http://dx.doi.org/10.35836/jakis.v3i1.39.
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The issue will be discussed is the effect of financial information to earningssustainability that focuses on case studies of BSM. Operating profitof BSM wasfluctuated from year to year, so it is necessary to know the extent of effect fromfinancial information to reflects the rate of profit. Financial information that is usedare the components of financial statements, that: Operating Cash Flow (AKO),Temporary Syirkah Funds (DST), and Zakat of BSM (ZAKAT) as the independentvariable and Operating Income (LO) as the dependent variable. The method ofanalysis used in this research is the multiple linear regression analysis and through thetesting phase of classical assumption that the testing conducted on the annual financialstatements of BSM that the years start from 1999 to 2013. Multiple regression resultsshow that all the independent variables as the information of financial statement inthis study had a positive and significant influence to the dependent variable,sustainability earnings. So it can be concluded that information of financial statementshave an important role in assessing the sustainability earnings of BSM.
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Helsinawati, Helsinawati. "Training of Implementation of Simple Financial Statements on Waste Bank Group in West Jakarta." AJARCDE | Asian Journal of Applied Research for Community Development and Empowerment 1, no. 1 (December 4, 2017): 1–8. http://dx.doi.org/10.29165/ajarcde.v1i1.1.
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Regulation of the Minister of Environment No 13 of 2012 on the implementation of Reduce, Reuse, and Recycle (Ministry of Environment, 2012) is to manage waste through 3R principles (Reduce, Reuse, and Recycle). This regulation drives the community to establish a waste bank. Community Service on Training on Implementation Simple financial report on waste bank group aims to; provide theory, demonstration and practice about account code creation, document formats, and financial transaction processing on Member Savings Books / Waste customers. A waste bank is a concept of collecting and sorting dry waste, and has management like a bank but a savings is not of money but rubbish. Waste bank report, Purchase Report, Debt Report, Sales Report, Receivable Report and Cash and Cash Equivalent Report, Inventory Report, Journal, General Ledger, Trial Balance and Financial Statement (Balance Sheet, Income Statement and Cash Flow) Waste bank can monitor and control the source and the use of funds . The efficiency and accountability of revenue and expenditure of funds can be better so that profitability of business can increase. Training methods used (1) Lecture and Discussion, (2) Demonstration, and (3) Direct Practical Simple Finanvial Statement . Outcomes of this activity are the Improvement of knowledge, better understanding, skills of application of financial report recording from Waste Bank management.
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Alayemi, Sunday, and Hussain Adebayo Salaudeen. "Strategic Role of Efficiency to Cash Management." Finance & Economics Review 2, no. 1 (May 17, 2020): 30–44. http://dx.doi.org/10.38157/finance-economics-review.v2i1.63.
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Purpose: The study aims to examine the strategic role of efficiency to cash management, more specifically as it relates to cash generated from operations of manufacturing companies in Nigeria.
Method: Annual cash flow statements of selected manufacturing companies in Nigeria for ten years (2009 -2018) were used to conduct the Pooled Test, Random Test, Fixed Effect, and Hausman Test.
Results: The results showed that efficiency has a significant effect on the cash management of manufacturing companies in Nigeria generally coupled with that of the proxies employed (CULC, LTDC, INTC, and EARQ) to measure cash management.
Implications: In view of the empirical evidence, the study proffered that cash generated from the operation is very crucial and the most reliable means of generating funds for operation because it is internal; unlike funds generated from investing and financing activities.
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Wahyuni, Putri Dwi. "Free Cash Flow, Debt Policy and Profitability: Analysis the Investment Opportunity Set." European Journal of Business and Management Research 6, no. 4 (July 24, 2021): 157–62. http://dx.doi.org/10.24018/ejbmr.2021.6.4.968.
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The main purpose of investors investing in the capital market is to earn profits in the future. Investment is an alternative investment. If investors have excess funds, they will not let their funds idle. Funds can be invested in various forms, such as buying certain assets that tend to increase in price such as equipment, land, or gold or in the form of time deposits in banks, buying stocks and bonds in the financial market. The research objective to be achieved is to provide understanding and knowledge to the public, especially investors and creditors regarding free cash flow, debt policy, profitability and investment opportunity sets that can be used as a reference for further researchers as well as a reference for stakeholders (investors, creditors, and the government) in making decisions. relevant and reliable. The method used is quantitative research with secondary data taken from financial statements at idx with data collection techniques using purposive sampling method. Analysis of the data used is multiple linear regression with panel data. The population in this study is the property and real estate sub-sector listed on the Indonesia Stock Exchange, which was carried out for 3 years of observation, namely 2017-2019 totaling 120 data with 40 companies per year. The results showed that only the debt policy variable proxied by the debt equity ratio had a significant effect on the investment opportunity set, while the free cash flow and profitability variables proxied by the return on assets had an insignificant effect on the investment opportunity set.
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Silalahi, Flora, Asri Sanusi, and Juli Meliza. "Peningkatan Kualitas Prinsip Manajemen Perusahaan Perkebunan Yang Terdaftar Di Bursa Efek Indonesia Melalui Laporan Arus Kas Terhadap Return Saham." Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) 4, no. 2 (December 4, 2022): 498–504. http://dx.doi.org/10.47065/ekuitas.v4i2.2591.
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One of the economic indicators in a country is the capital market. Indonesia is one of the countries where the capital market is developing, this is proven by the number of companies listing in the capital market. One of the advantages of capital market activities is stock returns. Stock Return is the income earned by investors for investing funds in the form of shares. This study aims to determine how the effect of cash flow statements on stock returns. As for the object of scrutiny is PT. Astra Agro Lestari Tbk, PT. London Sumatra Indonesia Tbk, PT. Jaya Agra Wattie Tbk. In this study, the indicators used by the authors are cash flow statements from operational activities, investment activities and financing activities. The results showed that partially and simultaneously there is an influence between cash flow on stock returns. Based on the results of research conducted with the t-test, the results obtained that the value of tcount > ttable so that it shows there is an influence between the independent variables on the dependent variable, for the r-test shows that the operational cash flow variable has a moderate effect, the investment cash flow variable has a moderate influence. very low and the funding cash flow variable has a low influence on stock returns. Meanwhile, for the f test, the results obtained that the value of Fcount > Ftable so that it shows that there is an influence between the independent variables on the dependent variable. And for the R2 test, the results obtained are 44% (0.444 x 100%).
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Ohoirenan, Moh Husain, and Annisa Fithria. "Analisis Penerapan PSAK 109 Pada Badan Amil Zakat Nasional Kota Tual." AKTSAR: Jurnal Akuntansi Syariah 3, no. 2 (December 23, 2020): 135. http://dx.doi.org/10.21043/aktsar.v3i2.8123.
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This study aims to analyze the procedures of preparing financial statements at BAZNAS Kota Tual and the implementation of PSAK 109 on the financial statements of BAZNAS Kota Tual. This study uses a qualitative method by collecting the data through financial reports, literature, interview, and documentation. The results show that the financial reporting of zakat, infaq/sadaqah at BAZNAS Kota Tual has not fully implemented PSAK 109. Based on PSAK 109, the financial reporting of zakat, infaq/sadaqah uses five elements, i.e. initial recognition, measurement, distribution, presentation, and disclosure. However, practically, BAZNAS Kota Tual only implements a few elements, namely initial recognition and distribution. BAZNAS Kota Tual has not implemented measurement, presentation, and disclosure. Moreover, BAZNAS Kota Tual does not make complete financial reports, such as the balance sheets, reports on changes in funds, reports on changes in assets under management, cash flow reports, and notes on financial reports, but only make a simple report, namely the report on the collection and distribution of zakat, infaq/sadaqah.
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Ohoirenan, Moh Husain, and Annisa Fithria. "Analisis Penerapan PSAK 109 Pada Badan Amil Zakat Nasional Kota Tual." AKTSAR: Jurnal Akuntansi Syariah 3, no. 2 (December 23, 2020): 135. http://dx.doi.org/10.21043/aktsar.v3i2.8123.
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This study aims to analyze the procedures of preparing financial statements at BAZNAS Kota Tual and the implementation of PSAK 109 on the financial statements of BAZNAS Kota Tual. This study uses a qualitative method by collecting the data through financial reports, literature, interview, and documentation. The results show that the financial reporting of zakat, infaq/sadaqah at BAZNAS Kota Tual has not fully implemented PSAK 109. Based on PSAK 109, the financial reporting of zakat, infaq/sadaqah uses five elements, i.e. initial recognition, measurement, distribution, presentation, and disclosure. However, practically, BAZNAS Kota Tual only implements a few elements, namely initial recognition and distribution. BAZNAS Kota Tual has not implemented measurement, presentation, and disclosure. Moreover, BAZNAS Kota Tual does not make complete financial reports, such as the balance sheets, reports on changes in funds, reports on changes in assets under management, cash flow reports, and notes on financial reports, but only make a simple report, namely the report on the collection and distribution of zakat, infaq/sadaqah.
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Krueger, Thomas, and Mark Wrolstad. "Portfolio Construction Using Key Fundamental Ratios and the DJIA Stocks." Journal of Finance Issues 10, no. 2 (December 31, 2012): 71–81. http://dx.doi.org/10.58886/jfi.v10i2.2306.
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Index funds have attracted investors over the years by promising to lower fees, turnover, taxes, and other expenses while outperforming the average actively-managed fund. Portfolio indexation has historically focused on three main methods of portfolio weighting: price-weighting, market capitalization-weighting, and occasionally equal-weighting. More recently, attention has been focused on “fundamental weighting” using financial statement items like sales, total assets, EBIT, and dividends to weight stock portfolios. This research focuses on portfolios of the 30 Dow Jones Industrial Average (DJIA) stocks that areconstructed using 15 different metrics. Two of the methods of indexation are the traditional approaches of price and market capitalization and the other 13 methods of indexation are ratios based upon the DuPont equation, price relatives, and operating cash flows. After the decade studied, the portfolio with the highest terminal value for the $1000 originally invested was the $1198 of the Operating Cash Flow (OCF) / Current Liabilities indexed portfolio and the lowestterminal value was the $670 for the Price/Sales indexed portfolio. The OCF / Current Liabilities, OCF / Total Debt, and OCF / Net Income-based portfolios all show significantly better performance at the 2% to 5% level when compared to the market value-weighted portfolio. None of these ratios had an abnormal level of skewness or kurtosis, which would have minimized the implications of these findings. Across the financial statements, the cash flow statement appears to provide the most fertile ground for above average rates of return to the passive, long-term investor.
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Christian, Natalis, Pina Pina, Christian Christian, and Versia Silvana. "Detection of Cash Flow Shenanigans in The Financial Reports of PT Waskita Karya Tbk." International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) 2, no. 2 (June 27, 2023): 267–76. http://dx.doi.org/10.54443/sj.v2i2.135.
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To better understand if fraud occurs in the financial reports generated by PT Waskita Karya Tbk in 2020–2022, the research problem is linked to the Cash Flow Shenanigans hypothesis. Positive and negative aspects of the contemporary, still-evolving age exist, such as an increase in dishonesty or fraud. Intentional deception has the dual goals of deceiving others and enhancing one's personal benefit. Financial statements that are false, especially those that mention cash flow, are one of the most typical forms of fraud. The information reviewed in this article suggests that PT Waskita Karya Tbk may be using the company's cash flow to conduct fraud or perpetrate it again. Using the company's cash flow ratio and keywords from the available references, this research approach combines qualitative and quantitative analysis. According to reports, the company transferred monies intended for financing activities to operational funds in the first cash flow scam. Reviewing the study's findings revealed that the company had stolen money. The fourth Cash Flow Shenanigan is an increase in operational cash flow caused by unsustainable operations. Finding out if PT Waskita Karya Tbk has ever engaged in fraud is vital since fraud may hurt all parties, especially investors.
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Mestry, Raj. "The role of governing bodies in the management of financial resources in South African no-fee public schools." Educational Management Administration & Leadership 46, no. 3 (November 30, 2016): 385–400. http://dx.doi.org/10.1177/1741143216665838.
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The National Norms and Standards for School Funding policy was adopted by the government to address equity in South African public schools. This pro-poor funding policy compels the state to progressively fund schools based on a quintile ranking system. Schools lacking in infrastructure, physical and financial resources and usually located within poor socio-economic environments are ranked quintiles 1 and 2. These schools are referred to as no-fee schools and are provided with far more state funding than well-resourced schools, ranked quintiles 4 and 5. More recently, quintile 3 schools, serving middle-of-the-range communities, have also been declared no-fee schools. Most of the school governing bodies and principals serving no-fee schools experience numerous challenges in effectively managing their schools’ funds. Using a quantitative research approach, the study aimed to determine the views of teachers and school management team members of how no-fee schools manage the funds received from the state and other fundraising initiatives. The findings revealed that governing bodies of no-fee schools lacked the necessary financial and entrepreneurial skills and, therefore, experienced great difficulty in preparing budgets and cash flow projection statements that could enable them to effectively manage the schools’ funds.
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Zhaltyrova, O. I., T. B. Kuvaldina, and G. O. G.O. Abisheva. "Improvement of information support at an industrial enterprise for the purposes of accounting and auditing of funds." Bulletin of the Innovative University of Eurasia 83, no. 1 (September 23, 2021): 52–62. http://dx.doi.org/10.37788/2021-3/52-62.
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The main problem is that money plays a huge role in a market economy. The market is impossible without the movement of money that carries out the turnover of goods and services. The movement of money serves the sale of goods, as well as the movement of the financial market. The cash resources of an industrial enterprise are an integral part of current assets. The money is needed for settlements with suppliers and contractors, for making payments to the budget, for issuing salaries, bonuses to employees, and for making other types of payments. The meaning of the organization of funds is to effectively manage the cash flows of an economic entity on the basis of data obtained from the results of the analysis of cash flows for a certain period of time and accounting data. Information support is a system of information and methods of its processing that allow us to assess the real state of an industrial enterprise and identify factors that contribute to improving the effectiveness of management decisions. In these conditions, it becomes inevitable to improve the information support for accounting and auditing of funds. The purpose of this study is to identify the problems of accounting and auditing of funds at industrial enterprises by improving information support. The implementation of the research goal is facilitated by the use of methods of comparative analysis, synthesis, graphical method for visualizing the results obtained. For any enterprise, it is necessary that there is enough money at the beginning of the production cycle, and at the end their growth is ensured. With such business management, a constant turnover of funds will be ensured, which will provide the enterprise with an influx of funds, and will make it possible to carry out activities in other areas (investment or financial) at the expense of the money generated by the main activity. In a market economy, it is necessary to proceed from the principle that the skillful use of funds brings additional income to the enterprise, and, therefore, the enterprise should constantly think about the rational investment of temporarily free funds to make a profit. The authors analyzed the cash flow by type of activity on the basis of financial statements, and developed recommendations for solving the problems of accounting and auditing of funds, which are aimed at improving cash flow management, which will allow an industrial enterprise to achieve its goals and plans as much as possible.
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Junaeni, Irawati. "The Effect Of Fund Cash Flow, Fund Size, Expense Ratio And Turnover Ratio On Mutual Fund Performance." International Journal of Science, Technology & Management 3, no. 3 (May 19, 2022): 660–72. http://dx.doi.org/10.46729/ijstm.v3i3.529.
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The purpose of this study was to analyze the effect of fund cash flow, fund size, expense ratio and turnover ratio on mutual fund performance. The sample used is thirty stock mutual fund companies. The data used in this study were obtained from the 2015-2017 annual financial statements of equity funds. The sample selection method used in this study was purposive sampling method, the analytical technique used in this study was panel data regression and processed using the Eviews version 9. After several tests were carried out, namely the Chow, Hausman and Lagrange multiplier tests, the best regression model was obtained, namely the random effect model. The results showed that only fund cash flow had a significant positive effect on mutual fund performance, while The other three variables, namely fund size, expense ratio and turnover ratio, showed contradictory results, namely that they had no effect on mutual fund performance.
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Mareta, Fitri, Heliani Heliani, Siti Elisah, Andini Ulhaq, and Indri Febriani. "Analysis of Islamic Banks’ Merger in Indonesia." Jurnal Riset Ekonomi Manajemen (REKOMEN) 4, no. 2 (April 30, 2021): 112–20. http://dx.doi.org/10.31002/rn.v4i2.3672.
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Islamic bank is a bank that collects funds from the public by using system profit sharing for every profit it gets and in carrying out its activities in accordance with Islamic law. Remembering that in Indonesia most of the population is Muslim, therefore they need a bank that works in accordance with Islamic law. Considering the number of percentages of Islamic banks in Indonesia are still small and cannot yet dominate the market share, therefore this research is expected to find out whether the merging of 3 Islamic banks (BRIS, BSM and BNIS) able to control market share or not. To see the synergy resulting from this merger is used methods Discounted Cash Flow - Free Cash Flow to Equity and Relative Valuation - Price to Book Ratio. The data used are the financial statements of each bank from 2014 to 2019 which are available on the Indonesia Stock Exchange (IDX) or the websites of each bank.
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Wiriasto, Giri Wahyu, Misbahuddin Misbahuddin, Muhamad Syamsu Iqbal, A. Sjamsjiar Rachman, and L. Syamsul Irfan Akbar. "Simulasi Pemanfaatan Sistem Informasi Akuntansi Aksyaa.Com Berbasis Web dan Mobile Bagi UMKM." ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat 4, no. 1 (July 17, 2023): 203–12. http://dx.doi.org/10.30812/adma.v4i1.2993.
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Financial management has an important role in the success of micro, small and medium enterprises (MSMEs). MSME owners face challenges when improving their business performance due to difficulties in managing their financial resources effectively. One of the factors contributing to this challenge is the mix of their business and personal operating funds. Because of this, a free licensed financial management system start-up called aksyaa.com was developed. Aksyaa.com has features for recording general journals, reporting sales and purchases, and ledgers. Output documents include sales reports, purchases, cash flow statements, balance sheets, and income statements. Aksyaa.com on a web and android basis has been selectively implemented and simulated for several MSMEs as part of community service activities from the Faculty of Engineering, University of Mataram. One of the user partners, MSMEs engaged in selling furniture products in the city of Mataram, managed to use the system by inputting transaction data, so that there were 798 transactions recorded within one month. Output documents are consistently aligned with the list of accounts provided in the system, categorized by transaction type, and when testing the system no bugs were detected.
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Nurbaiti, Aida, Cecep Cecep, Intania Ihsani, and Soni Akhmad Nulqakim. "SISTEM BUDGETING PADA BAGIAN ANGGARAN DI BALAI PEMASYARAKATAN (BAPAS) KELAS I BANDUNG." Prosiding Penelitian dan Pengabdian kepada Masyarakat 6, no. 2 (October 13, 2019): 155. http://dx.doi.org/10.24198/jppm.v6i2.22537.
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ABSTRAKDalam memberikan pelayanan kepada masyarakat, Balai Pemasyarakatan (BAPAS) Kelas I Bandung melaksanakan fungsi budgeting (penganggaran) dalam implementasi programnya. Penelitian ini bertujuan untuk mengetahui alur penganggaran, pengalokasian dana, laporan keuangan, serta aplikasi yang digunakan oleh Balai Pemasyarakatan (BAPAS) Kelas I Bandung. Riset ini menggunakan jenis penelitian deskriptif, pendekatan kualitatif serta teknik pengumpulan data : wawancara, observasi dan dokumentasi. Temuan penelitian ini yaitu alur penganggaran Bapas diajukan secara bertingkat mulai dari Bapas, Kantor Wilayah Kementerian Hukum dan Ham Bandung, Kantor Wilayah Jawa Barat, dan Kantor Wilayah Pusat di Jakarta, dan Bappenas, serta Kementerian Keuangan. Pengalokasian dana digunakan untuk Program Pembinaan dan Penyelenggaraan Pemasyarakatan, untuk menghasilkan layanan yang baik. Laporan keuangan Bapas menjelaskan tentang jumlah total dana yang diterima dan dilengkapi dengan sejumlah Kegiatan beserta jumah biayanya sesuai dengan tahun anggaran. Apikasi yang digunakan meliputi aplikasi RKA-KL, SAIBA, GPP dan SAS.ABSTRACT In providing services to the community, Balai Pemasyarakatan (BAPAS) Kelas I Bandung carries out the budgeting function in its program implementation. This study aims to determine the flow of budgeting, allocation of funds, financial statements, and applications by Balai Pemasyarakatan Kelas I Bandung (BAPAS). This research uses descriptive research, qualitative approaches and data collection techniques: interviews, observation and documentation. The findings of this study are the Bapas budgeting flow proposed in stages starting from Bapas, Bandung Regional Office of the Ministry of Law and Ham, West Java Regional Office, Central Regional Office in Jakarta, Bappenas, and the Finance Ministry. The allocation of funds is used for the Guidance and Implementation of Correctional Programs, to produce good services. The Bapas financial report explains the total amount of funds received and completed with a number of activities along with the amount of the costs according to the fiscal year. The applications used include the application of RKA-KL, SAIBA, GPP and SAS.
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Park, Jin, Hyunseok Kim, and Jungwon Suh. "Korean Firms’ Share Repurchase Activities: Firm Characteristics, Financing and Investment." Korean Journal of Financial Studies 49, no. 5 (October 31, 2020): 643–79. http://dx.doi.org/10.26845/kjfs.2020.10.49.5.643.
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This study examines Korean listed firms’ share repurchasing activities over the period 2006~2016 using the amount of net share repurchases from annual statements of cash flow. Korean firms use dividends rather than share repurchases as their primary payout method. Each year, the proportion of share repurchasing firms is lower than 20%, whereas the proportion of dividend-paying firms is around 70% or higher. Univariate analysis and Tobit regressions reveal that the incidence and amount of share repurchases increase with firm value, size, and cash flow. Our findings do not suggest that low valuations (or poor stock performance) or low debt ratios motivate share repurchases. Korean firms use primarily internal funds to finance share repurchases, as share repurchasing firms experience substantial increases in retained earnings. Share repurchasing firms do not invest less than other firms do, suggesting that share repurchases do not result in underinvestment. Compared to dividends, share repurchases are more positively associated with firm value. Compared to share repurchase, dividends are more positively associated with cash flow and financial maturity, but more negatively associated with stock return volatility. Finally, firms with high controlling shareholders’ ownership tend to choose dividends over share repurchases in their payout policy.
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Nantyah, Idzal Dwi. "Leverage and Real Earning Management." Ekspektra : Jurnal Bisnis dan Manajemen 3, no. 2 (December 27, 2019): 149. http://dx.doi.org/10.25139/ekt.v3i2.2042.
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Every firms needs capital in carrying out its business activities, this is very related to the firm's funding decisions. This funding decision raises leverage if the firms in its operations uses a source of funds that creates a fixed burden, namely debt, with the expectation of additional benefits in the form of tax savings greater than the fixed costs that must be incurred, thereby increasing firm profits. Profit becomes very important for creditors and shareholders, because profits are used as a reference used to evaluate the condition of the company. But in practice, managers take certain actions by manipulating financial statements to mislead those who have an interest in the firm, especially the firm's performance. The purpose of this study is whether leverage affects the real earnings management by using three measurements, namely Abnormal Cash Flow, Abnormal Production Cost, Abnormal Discretionary Expenses using Multiple Linear Regression. Regression results show that leverage has a significant positive effect on abnormal cash flow, leverage has a significant negative effect on abnormal discretionary expenses, leverage has a significant negative effect on abnormal production costs.
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Elena A., Anishchenko. "Organization of public catering at events on the occasion of the celebration of the coming of age of heir Nikolai Alexandrovich on May 6, 1884 in the Nalchik district." Kavkazologiya 2024, no. 1 (March 30, 2024): 52–70. http://dx.doi.org/10.31143/2542-212x-2024-1-52-70.
Full textAbstract:
The article examines the features of the activities of the authorities and self-government institu-tions in organizing catering at the celebrations on May 6, 1884, the coming of age of the heir to the Russian throne, Nikolai Alexandrovich, in the villages of the Nalchik district of the Terek re-gion. The article analyzes the office documentation of the Nalchik district administration: orders, reports, invoices, information, and statements. On its basis, the issues of interaction between gov-ernment structures at the regional, district and precinct levels and local governments on the organ-ization of celebrations and public catering at the expense of public funds were studied. The main directions of document flow of government and self-government institutions within their compe-tence in organizing catering at public events are analyzed. A conclusion is drawn about the pro-cess of organizing and budgeting ceremonial events to celebrate the coming of age of the Heir to the Throne in the villages of the Nalchik District. A review of event and financial reporting on celebrations was conducted. Treasurers and village gatherings play an important role in handling public monies for festive activities. At the same time, the role of village authorities was high-lighted, whose responsibilities included resolving organizational concerns related to the celebra-tion. The conclusion is made about the full control of local government institutions and govern-ment structures over the issues of spending funds from village public funds offices for organizing mass events and public catering, as well as about changes in local gastronomic practices in the process of integrating the indigenous population of the region into the socio-economic space of the Russian Empire.
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Renukadevi, S., P. Roshini, and K. Latha. "A study of working capital management at power related industry in field of manufacturing and EPC projects." i-manager's Journal on Economics & Commerce 3, no. 3 (2023): 8. http://dx.doi.org/10.26634/jecom.3.3.19899.
Full textAbstract:
Working capital means the funds available and used for the day-to-day operations of a business. Efficient management of working capital is essential for the successful operation of a business enterprise and improving its rate of return on the capital invested in assets. Working capital management involves balancing movements related to five main items, such as cash management, accounts receivable, accounts payable, short-term debt management, and inventory, to ensure a business can operate efficiently with adequate resources. It is also essential to maintain the liquidity portion to ensure that the day-to-day operations of the business continue. The study is based on secondary data from records and reports. The study aims to compare the present financial performance with that of the past five years and examine the company's current financial position. The data used in this study was derived from the balance sheet, profit and loss statements, and cash flow statements. The types of analysis used in this study to reveal the financial position of the company were ratio analysis and comparative balance sheet analysis. Additionally, the study incorporates trend analysis to provide a comprehensive understanding of the company's financial trajectory. By examining both historical data and current financial indicators, this research seeks to offer valuable insights into the company's performance and potential areas for improvement.
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Dianova, Agustina, and Joicenda Nahumury. "Investigating the Effect of Liquidity, Leverage, Sales Growth and Good Corporate Governance on Financial Distress." Journal of Accounting and Strategic Finance 2, no. 2 (November 30, 2019): 143–56. http://dx.doi.org/10.33005/jasf.v2i2.49.
Full textAbstract:
Large companies may experience financial distress because of their inability to compete. Therefore, investors should be more vigilant in investing their funds. Some ways that can be done is through cash flow analysis, analysis of corporate strategy, and analysis of financial statements. This study aims to determine the effect of liquidity, leverage, sales growth, and good corporate governance on financial distress. The study used 55 samples of telecommunication and non-construction companies listed in Indonesia Stock Exchange period 2013-2017. The technique sampling in this study is the purposive sampling method. The data analysis method is PLS (Partial Least Square). The results of this study indicate that liquidity, leverage, sales growth, and good corporate governance do not affect financial distress. These unexpected results may due to the limitation of this study. Therefore, for future research in financial distress, it is suggested to take into account the sample size and other variables that expected to affect financial distress.
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Novyarni, Nelli, Dwi Christiantoro, and Reni Harni. "Effect of Working Capital, Debt Maturity, Sales, and Tangibility on Investment Efficiency." Jurnal EMT KITA 7, no. 4 (October 1, 2023): 856–63. http://dx.doi.org/10.35870/emt.v7i4.1325.
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The research objective is to analyze variables such as working capital, debt maturity, sales and tangibility that affect investment efficiency. Investment is the activity of placing funds in one or more types of assets for a certain period to earn income. Factors that reflect company performance are the financial statements presented in the annual report. Underinvestment occurs when an investment company requires the use of large amounts of debt. Companies with overinvestment are companies that are in the mature stage with slow growth rates, and high cash flow. In this study the approach used is using quantitative methods. Then analyzed partial and multiple regression. The data used is secondary data. The independent variables used are working capital, debt maturity, sales, and tangibility. The dependent variable used is investment efficiency. The targeted output is to analyze whether the variables of working capital, debt maturity, sales and tangibility affect investment efficiency, so that with this research it is hoped that investment can be efficient.
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Perez, Katarzyna, and Łukasz Szymczyk. "Actual rate of the management fee in mutual funds of different styles." Equilibrium 17, no. 4 (December 30, 2022): 969–1014. http://dx.doi.org/10.24136/eq.2022.033.
Full textAbstract:
Research background: Exponential growth of passive mutual funds after 2007?2008 global financial crisis put pressure on active fund managers to lower the management fees. The real costs of active fund management are, however, very often higher than the values of management fees reported publicly. Thus it is not easy to decide on the quality of the fund management and estimate the level of management charges optimal for the future fund performance. Purpose of the article: In this study, we propose to utilize an actual rate of the management fee (ARMF) disclosed in the management company financial statements as a measure of the real value of the management costs and investigate its determinants in mutual funds of different styles. Methods: Using a dataset of 21,618 monthly observations for 500 mutual funds from a market of diversified structure and high management fees charged we test the operating model of a mutual fund performance, and derive the formula of a before-fee return with the ARMF as its component. The fund performance is measured by a raw before-fee return and two types of risk-adjusted alphas based on the multifactor model of Carhart (1997) and the fund attributes. Later, using panel data we explain ARMF by mutual fund performance and attributes. We also compare the results to the ones obtained for the total operational cost (TOC) ? a value similar to ARMF that is disclosed in mutual fund financial reports. Findings & value added: We find that the proposed ARMF is related more to the size and not to the performance, age or a cash flow of mutual funds. We observe it among all studied fund styles. The largest deviations of the average ARMF are seen in the management companies that belong to the banks? capital groups. The proposed measure of the management fee included in the operating model of a mutual fund performance can be used for any local mutual fund worldwide, and compared with other fund markets of more or less diversified style structures.