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Journal articles on the topic 'Misuse of assets of a company'

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Published: 24 April 2022

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1

Dimitrovska, Ivana, and Toni Malinovski. "Creating a Business Value while Transforming Data Assets using Machine Learning." Computer Engineering and Applications Journal 6, no. 2 (2017): 59–70. http://dx.doi.org/10.18495/comengapp.v6i2.205.

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Machine learning enables computers to learn from large amounts of data without specific programming. Besides its commercial application, companies are starting to recognize machine learning importance and possibilities in order to transform their data assets into business value. This study explores integration of machine learning into business core processes, while enabling predictive analytics that can increase business values and provide competitive advantage. It proposes machine learning algorithm based on regression analysis for a business solution in large enterprise company in Macedonia,

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2

Cindori, Sonja, and Jelena Slović. "Identifying Money Laundering in Business Operations as a Factor for Estimating Risk." INTERNATIONAL JOURNAL OF INNOVATION AND ECONOMIC DEVELOPMENT 3, no. 3 (2017): 7–16. http://dx.doi.org/10.18775/ijied.1849-7551-7020.2015.33.2001.

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Money laundering and terrorist financing can be performed in many ways, regular business operations being among them. Business activities go through a large number of business changes, which offers numerous options for money or assets to enter the company via seemingly legal business transactions, enabling money or assets to remain in regular business flows once money laundering is completed. On the other hand, the opposite scenario, in which there is interest in money to be transferred from regular flows to alternative flows, including terrorism financing, is also common. This paper will disc

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Novita, Ira, and Lilis Ardin. "PENGARUH KINERJA KEUANGAN, GOOD CORPORATE GOVERNANCE DAN STRUKTUR ASET TERHADAP KEBIJAKAN HUTANG (STUDI PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS LQ-45 DI BURSA EFEK INDONESIA)." Jurnal Akuntansi Trisakti 7, no. 2 (2020): 207. http://dx.doi.org/10.25105/jat.v7i2.6846.

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<p><em>This research aimed to examine the effect of financial performance, good corporate governance and asset structure on debt policy of LQ-45 companies which were listed on Indonesia Stock Exchange 2014-2018. The research was quantitave. While, the population was all LQ-45 companies which were listed on Indonesia Stock Exchange 2014-2018. Moreover, the data collection technique used purposive sampling, in which the sample was based on criteria given. In line with, there were 14 companies as sample. Furthermore, the data analysis technique used multiple regression with Statistica

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4

Yanuarsi, Susi. "KEPAILITAN PERSEROAN TERBATAS SUDUT PANDANG TANGGUNG JAWAB DIREKSI." Solusi 18, no. 2 (2020): 283–97. http://dx.doi.org/10.36546/solusi.v18i2.289.

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Each member of the Board of Directors must also be of good faith and full responsibility in carrying out his duties for the benefit of the company. If in carrying out their duties there is an indication that a director misused the power given to him for personal gain and caused financial losses that led to the bankruptcy of the company, then a director can be held personally accountable or his personal assets can be used as collateral for repayment of the company's debts that are in the company bankruptcy.

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Weirich, Thomas R., and Natalie Tatiana Churyk. "AIM Corporation: A Business Fraud Case Study." Journal of Forensic Accounting Research 3, no. 1 (2018): A37—A51. http://dx.doi.org/10.2308/jfar-52124.

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ABSTRACT The Association of Certified Fraud Examiners (2016) indicates that asset misappropriation is the most common form of occupational fraud. Based upon a real company, this case contains six frauds: collusions, commissions, fictitious sales, rebates, refunds, and write-offs. It also includes several asset misappropriation (e.g., theft of cash, misuse of inventory, and fraudulent reimbursement) schemes. Furthermore, four of the six frauds are not found in other published case studies. The case seeks to enhance learning by having students (1) examine multiple fraudulent schemes within a sin

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Nana Nabella, Annisa. "Efek Mediasi Affective Commitment antara Pengaruh Job Embeddedness terhadap Turnover Intention." Jurnal Ilmu Manajemen 9, no. 3 (2021): 1060–75. http://dx.doi.org/10.26740/jim.v9n3.p1060-1075.

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The high turnover intention is a serious problem in various companies. It leads to an extraordinary misuse of assets and increases management costs. The turnover intention in employees could be explained from the micro (psychological) and macro (organizational and economic) sides. This research aimed to investigate and analyze job embeddedness and affective commitment on employees' turnover intention. This research uses a quantitative methodology to conduct a causality investigation. The survey of 85 employees was conducted in Mega Elektronik Nganjuk. The data were analyzed by PLS-SEM with Sma

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Rito, Rito, Mulyaning Wulan, and Adityo Ari Wibowo. "Peran Satuan Kerja Audit Internal Dalam Mendeteksi Fraud Pada Perbankan Syariah Di Indonesia." Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam 3, no. 2 (2019): 180–89. http://dx.doi.org/10.22236/alurban_vol3/is2pp180-189.

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Sharia Banking in Indonesia continues to strive to be able to maintain transparency and prevent fraud. The audit committee is a tool for the board of commissioners to help maintain the professionalism of the bank. Also Internal Audit or Unit of Work of Internal Audit (SKAI) in Sharia banking is needed to ensure that the company is operating in accordance with the Bank's Regulations and operational standards owned by each bank. Based on the International Standards for the Professional Practice of Internal Auditing, internal audit has a consulting and assurance role. Therefore, internal audit mu

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BULKOT, Hanna, and Sofiia KOVALENKO. "Features of internal audit of cash flow efficiency at enterprises, institutions, organizations of Ukraine." Economics. Finances. Law, no. 6 (June 26, 2020): 6–10. http://dx.doi.org/10.37634/efp.2020.6.1.

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Introduction. Cash has great importance in the organization and operation of any entity. However, as the practice of tax audits shows, a large number of abuses and violations occurs quite often. The main reason for that is an ineffective conduction of internal audit and ineffective implementation of controls in cash flow accounting. Cash flows are more or less free to circulate, so there is a high possibility of funds misuse by management. Therefore, performing an internal audit of cash flow efficiency is the opportunity to increase the efficiency of accounting and cash flow management in ente

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9

Fourie, L. C. H. "The management of information security: A South African case study." South African Journal of Business Management 34, no. 2 (2003): 19–29. http://dx.doi.org/10.4102/sajbm.v34i2.679.

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The growing misuse of information technology and the increased dependence on computer technology and systems heightened the requirements for information security. Unfortunately there often is a feeling of apathy towards information security by management, which leads to an ad hoc approach to information security and resultant information and financial losses.The main objective of the research thus was to determine the current state of information security at a large manufacturing company in South Africa. The methodology entailed a field study of which three sets of structured questionnaires on

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martial, KASSI Koffi Fernand Jean, KOUAME Koffi Gaston, KOUAME Konan Didier, et al. "Management of Banana Black Sigatoka in Industrial Dessert Banana Cultivation through the Reasoned Use of Synthetic Fungicide VONDOZEB 62 OD." Scholars Academic Journal of Biosciences 9, no. 11 (2021): 346–53. http://dx.doi.org/10.36347/sajb.2021.v09i11.004.

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Black Sigatoka, caused by the fungus Mycosphaerella fijiensis, is the main devastating banana (Musa sp.) leaf disease. The environmental and health constraints linked to the misuse of chemicals against this disease imply efficient methods aimed at reducing these products. This study, conducted on the Akressi site of Société Agricole Kablan Joublin (SAKJ), an industrial company of dessert banana, assessed the reduction in the dose of contact fungicide associated with adjuvants on black Sigatoka prevalence in Ivorian industrial banana tree plantations. This study made it possible to assess certa

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Samad, Sarminah, and Hazaz Abdullah Alsolami. "Analysing the effects of strategic assets on company success : an evidence in manufacturing company." International Journal of Engineering & Technology 7, no. 2.10 (2018): 102. http://dx.doi.org/10.14419/ijet.v7i2.10.10965.

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Manufacturing industry plays a significant role in the development of a nation. Thus, analyzing the factors influencing its success is profoundly needed. Scholars have identified strategic assets as a key factors that influence the success of manufacturing companies. This study examined the relationship between strategic assets on company success. 400 manufacturing companies in Malaysia have participated in the survey. A total of 299 usable questionnaires were analyzed using Smart Partial Least Squares (PLS). The results revealed that manufacturing companies should consider increasing their st

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Gowar, M. C. "Private company shares as trust assets." Trusts & Trustees 12, no. 7 (2006): 8–14. http://dx.doi.org/10.1093/tandt/12.7.8.

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13

Supami, Supami. "PENGARUH LIKUIDITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MELALUI ROA." El Muhasaba: Jurnal Akuntansi 9, no. 2 (2018): 10. http://dx.doi.org/10.18860/em.v11i2.5282.

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<pre>The purpose of this study was to determine the effect of liquidity and firm growth on firm value with ROA as intervening variable. The method in this research is a kind of causal comparative research with quantitative approach. Analytical technique of this research using path analysis technique. The result of research that liquidity influence to company value, company growth influence to company value, liquidity influence to Return On Assets, company growth influence to Return On Assets, Return On Assets influence to company value. The conclusions of liquidity affect the value of th

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Taufik, Ruhiyat, Hani Hasanah, Sri Lestari, Nela Dharmayanti, and Resty Sriharyanti. "Company performance analysis and tax aggressiveness." International research journal of management, IT and social sciences 9, no. 2 (2022): 244–53. http://dx.doi.org/10.21744/irjmis.v9n2.2053.

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This study aims to determine the effect of return on assets, firm size, leverage and intensity of fixed assets, both partially and simultaneously on tax aggressiveness in LQ 45 companies listed on the Indonesia Stock Exchange in 2015-2018. The analytical method used is panel data regression analysis. The sample selection technique used was purposive sampling and obtained 35 LQ 45 companies with a research period of four years, 2015-2018, so that 140 units of observation were obtained. The results showed that the variable return on assets and the variable intensity of fixed assets partially had

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Prakash, Tej, and Vito Tanzi. "The Cost of Government and the Misuse of Public Assets." IMF Working Papers 00, no. 180 (2000): 1. http://dx.doi.org/10.5089/9781451859102.001.

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Sadondang, Paulina Amanda, Jullie J. Sondakh, and Novi Swandari Budiarso. "ANALISIS PERLAKUAN AKUNTANSI ASET TETAP MENURUT PSAK NO.16 (REVISI 2011) DI RSU PANCARAN KASIH MANADO." ACCOUNTABILITY 4, no. 1 (2015): 12. http://dx.doi.org/10.32400/ja.8408.4.1.2015.12-25.

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Fixed assets has an important role to prop up the course of company operational activities, therefore the right policy of the fixed assets management is needed to maximize the role of the fixed assets. On this situation, accounting policy of the fixed assets as an information tools about fixed assets is really needed by the decision maker.RSU Pancaran Kasih Manado is an institution of Medika GMIM foundation that provided service like a public health facilities. Land, building, vehicle, medical and non medical tools are the fixed assets that owned by company and very important to propped the co

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17

Shahfira, Dwi, and Nanu Hasanuh. "The Influence of Company Size and Debt to Asset Ratio on Return On Assets." Moneter - Jurnal Akuntansi dan Keuangan 8, no. 1 (2021): 9–13. http://dx.doi.org/10.31294/moneter.v8i1.8807.

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This research purposed to identify the effect of Company Size (SIZE) and Debt to Asset Ratio (DAR) on Return On Asset (ROA). The dependent variable was Return On Assets (ROA) and the independent variable was Company Size (SIZE) and Debt to Asset Ratio (DAR). Data were obtained from the financial statement of 12 manufacturing companies in sub-sector of automotive registered on Indonesia Stock Exchange in the period 2014-2018. The study used Multiple Linear Regression Test as the data analysis method. The results show that Company Size partially had a significant positive effect on Return On Ass

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18

Staszkiewicz, Piotr. "Clients Assets Protection at Investment Company Failure." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 82 (2016): 625–38. http://dx.doi.org/10.18276/frfu.2016.4.82/2-55.

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19

Dickinson, Victoria, Paul Kimmel, and Terry Warfield. "Bioscience Company: Accounting for Idle Plant Assets." Issues in Accounting Education 26, no. 1 (2011): 155–62. http://dx.doi.org/10.2308/iace.2011.26.1.155.

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ABSTRACT: Bioscience Company and its auditors have been in discussions with the SEC concerning the accounting for its long-lived assets. Among the issues being discussed is the company’s discontinuation of depreciation on productive assets that it had used previously, but it was not currently using. The case permits a technical examination of depreciation and impairment accounting issues with consideration of the FASB’s asset/liability measurement approach, fair value accounting, use of the FASB Codification, and comparisons to International Financial Reporting Standards. The case requirements

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Каманина, Raisa Kamanina, Чигирева, and S. Chigireva. "Improving the efficiency of fixed assets of the company." Economics of the Firm 2, no. 2 (2013): 3–7. http://dx.doi.org/10.12737/807.

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During the era of production’s global automation the fixed assets as a part of all enterprise’s assets are the most important ones. They pay off at length that’s why to get profit constantly, it is necessary to increase fixed assets’ utilization efficiency. Having analyzed movement, makeup and structure of fixed assets, the enterprise management is getting an opportunity to reveal ways and reserves of fixed assets’ utilization efficiency increase, to find and correct in time the negative deviations which can entail further serious consequences for enterprise’s successful activity. Any complex

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Anhar, Adetya, Ade Kania Ningsih, and Puspita Nurul S. "Pembangunan Sistem Informasi Manajemen Aset pada PT. Bahtera Metalindo." Prosiding Seminar Nasional Riset Information Science (SENARIS) 1 (September 30, 2019): 62. http://dx.doi.org/10.30645/senaris.v1i0.8.

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PT. Bahtera Metalindo is a company engaged in general trading and services except legal and tax services. In improving company performance, activities carried out in PT. Bahtera Metalindo Management of assets at PT. Ark MetalIndo is not going well, PT. Bahtera MetalIndo does not have a database that makes it easy for companies to store asset data and trace assets. Use of assets at PT. Bahtera Metalindo is still using office applications such as word processing and step processing. This problem often causes asset management at PT. Metal Ark It is difficult to know the condition of good assets,

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Prasetya, Tegar, and Setyo Riyanto. "Analysis Of The Influence Of Corporate Size, Leverage , Price Earning Ratio (PER) And Return On Equity (ROE) On Company Value." Journal of Sosial Science 1, no. 5 (2020): 241–52. http://dx.doi.org/10.46799/jsss.v1i5.28.

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This study aimed to n use values the company can be determined by many factors, among which the size of the company, leverage, the price earnings ratio (PER) and Return On Equity (ROE) Firm size is considered able to influence the value of the company . the large size of the company shows that the company is developing so that investors will respond positively and the value of the company will increase. The relative market share shows the company's competitiveness is higher than its main competitors. Investors will respond positively so that the value of the company will increase. Compan

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Fitriani, Aini, Ade Fauji, and Aria Cendana Kusuma. "PENGARUH RETURN ON ASSETS (ROA) DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN." National Conference on Applied Business, Education, & Technology (NCABET) 1, no. 1 (2021): 349–59. http://dx.doi.org/10.46306/ncabet.v1i1.29.

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This study aims to examine the effect of Return On Assets (ROA) and Dividend Policy on Company Value in financial companies in the banking sub-sector listed on the Indonesia Stock Exchange for the 2016-2020 period. This study used a sample of 11 companies. The sampling technique used is purposive sampling. The results showed that, partially, Return On Assets (ROA) had an effect on company value, and Dividend Policy had no effect on Company Value. However, simultaneously, Return On Assets (ROA) and Dividend Policy have an effect on Company Value

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Trisanti, Theresia. "Determination Causes of Tax Avoidance on Indonesian Manufacturing Firms with Capital Intensity as Intervening Variables." Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi 24, no. 1 (2021): 100–115. http://dx.doi.org/10.35591/wahana.v24i1.300.

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The aim of this study is to examine and analyze the effect of the independent variables, namely return on assets (ROA), debt to assets ratio (DAR), company size, and capital intensity on the dependent variable in the form of tax avoidance. The population in this study was manufacturing companies listed on the Indonesia Stock Exchange for the period 2016 - 2019. By using purposive sampling technique, data analytical technique used is descriptive statistic, classic assumption test and hypothesis testing in the form of SmartPLS analysis. The test results show that the variables return on assets (

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Alhadab, Mohammad, Modar Abdullatif, and Israa Mansour. "Related party transactions and earnings management in Jordan: the role of ownership structure." Journal of Financial Reporting and Accounting 18, no. 3 (2020): 505–31. http://dx.doi.org/10.1108/jfra-01-2019-0014.

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Purpose The purpose of this study is to examine the relation between related party transactions and both accrual and real earnings management practices in Jordanian industrial public-listed companies, taking into account the uniqueness of the Jordanian company ownership structure. Design/methodology/approach Data were collected from Jordanian industrial public-listed companies for the period 2011–2017. Accrual earnings management is measured by using the modified Jones model, whereas real earnings management and related party transactions are measured by using relevant proxies. A regression mo

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Prasetya, Syarief Gerald. "PENGARUH MANAJEMEN ASET DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Kasus pada PT. Tambang Batubara Bukit Asam Tbk. dan PT. United Tractors Tbk.)." Jurnal Ilmiah Binaniaga 7, no. 02 (2019): 79. http://dx.doi.org/10.33062/jib.v7i02.312.

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Company's goal is to maximize the value of the company. Value of the company is very important for the company because the company maximize the value it will maximize the welfare of shareholders. Efforts that can be done to maximize the value of the company in one of the company through asset management. Asset management companies is an activity which is very important because the management is based on the size of the success of the company during a certain period can be known. Asset management is a potential that is owned by organizations or individuals to achieve the vision, mission and goa

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Citraresmi, Ardaneswari Dyah Pitaloka, Andan Linggar Rucitra, Novi Haryati, and Faizatul Amalia. "Resource-based view model implementation toward business competitiveness (Case study in mushroom SMEs in Malang, Indonesia)." Advances in Food Science, Sustainable Agriculture and Agroindustrial Engineering 4, no. 1 (2021): 18–24. http://dx.doi.org/10.21776/ub.afssaae.2021.004.01.3.

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Mushroom is one of the main commodities of agroindustry which experienced an increase in production due to the existence of consumer awareness to consume healthy products. The popularity causes the development of the mushroom processing industries in Malang. To improve the quality of products, mushroom SMEs need to further develop the company performance. Company performance can be achieved with an effective competitive advantage. Competitive advantage is a factor that a company should have in order to succeed in business. The fundamental source of competitive advantage is assets. This researc

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Okubo, Takao, Kenji Taguchi, Haruhiko Kaiya, and Nobukazu Yoshioka. "MASG: Advanced Misuse Case Analysis Model with Assets and Security Goals." Journal of Information Processing 22, no. 3 (2014): 536–46. http://dx.doi.org/10.2197/ipsjjip.22.536.

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Makaluas, Jesella Lourina, and Winston Pontoh. "ANALYSIS OF INTERNAL CONTROL OF FIXED ASSETS IN PT. LUMBUNG BERKAT INDONESIA." ACCOUNTABILITY 7, no. 01 (2018): 1. http://dx.doi.org/10.32400/ja.19071.7.01.2018.1-10.

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The presence of an internal control system of fixed assets that will assist management in supervising, monitors costs incurred when fixed assets are acquired until property, plant, and equipment are released. Adding or extending the useful life of fixed assets and assisting in increasing the operational contribution and productive capacity of the company's fixed assets maintain security, check the accuracy and correctness of data from the company's fixed assets. This study aims to determine the implementation of the structure of Internal Controls of Fixed Assets conducted in PT Lumbung Berkat

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Karo-Karo, Surbakti, and Jihen Ginting. "The Effect of Human Capital, Total Assets, Total Liabilities on the Net Income of a Company." Randwick International of Social Science Journal 1, no. 3 (2020): 619–28. http://dx.doi.org/10.47175/rissj.v1i3.229.

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The problem in this study is that every company wants low costs and high profits for the company, every employee wants a high salary/wages for payment of performance, also how much influence the assets and debts of the company in providing net profit for the company. This study aims to determine the effect of Human Capital, Total Assets and Total Liabilities on the company's Net Profit in companies listed on the Indonesia Stock Exchange LQ-45 index. The sampling method used was purposive sampling, with a total sample of 27 companies, for 2017-2018 there were 54 samples. The results show that H

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Felisia, Agustina, and Dian Purnama Sari. "Kinerja Keuangan Dan Penghematan Pajak Sebelum Dan Sesudah Revaluasi Aset." Akutansi Bisnis & Manajemen ( ABM ) 26, no. 02 (2019): 172. http://dx.doi.org/10.35606/jabm.v26i02.457.

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Revaluation of assets is considered capable of fulfilling relevant information to investors and can improve the company's financial performance. In addition to improving financial performance, there are other studies that mention the revaluation of fixed assets may cause tax savings. Researches mostly discusse the impact of revaluation of fixed assets related to financial performance using quantitative methods, while researches looking at taxation aspects are discussed with qualitative methods. Therefore the researcher will try to connect financial performance using variables in the form of de

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Mayangsari, Anisa Putri, and Yayuk Nurjanah. "Analisis Penerapan PSAK No.16 Dalam Perlakuan Akuntansi Aset Tetap Perusahaan." Jurnal Ilmiah Akuntansi Kesatuan 6, no. 3 (2018): 195–204. http://dx.doi.org/10.37641/jiakes.v6i3.299.

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Increased growth and development are the company's top priorities. However, maintaining and developing the company is not easy. Many important factors must be considered to run the company well, including organizational factors, personnel, and others. The survival and success of the company will be determined by the speed of reaction and the accuracy of the strategies taken by the company leaders as well as the support of all members of the organization. In a company, there are always fixed assets to carry out its operations. Assets still have an important position in the company because they

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Suratno, Suratno, Roza Fitriawati, and Syahril Djadang. "Determinants Analysis of Turnaround: Empirical Study on Manufacturing Company Registered in Indonesia Stock Exchange." ETIKONOMI 16, no. 1 (2017): 103–14. http://dx.doi.org/10.15408/etk.v16i1.4796.

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This study examines the corporate turnaround which occurred in the company experiencing financial distress listing on the stock exchanges of Indonesia from 2010 to 2015. The purpose of this study is to prove the influence of company size, free assets, expenses retrenchment to corporarte turnaround. Company size, free assets, and expenses retrenchment moderated by CEO turnover. While Company Size, free assets and expenses retrenchment moderated by independent audit committee. The sample used in this study is 21 companies after going through the sampling process purposive sampling. The research

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Gomes Ferreira, Henrique, Marden Eufrasio dos Santos, Jean Mark Lobo de Oliveira, and David Barbosa de Alencar. "Inventory Automation Using RFID Technology in Romaster Engenharia." International Journal for Innovation Education and Research 8, no. 4 (2020): 180–86. http://dx.doi.org/10.31686/ijier.vol8.iss4.2279.

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The inventory of assets is something common and very common in companies annually or even every semester, it is an essential factor for a large and medium-sized company. The large number and degree of complexity of the assets that a company has directly affects the difficulty of managing these assets and, of course, the definition of an accurate inventory. We are talking about a large amount of assets, not just to be on paper and registering one at a time takes a long time, so the idea of our article was to automate all the company's assets (Romaster) by tags, and install antennas at points st

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Aliffatun, Annisa, and Lailatus Saadah. "Pengaruh Intensitas asset Biologis, Ukuran Perusahaan dan Konsentrasi Kepemilikan Manajerial Terhadap Pengungkapan Asset." JIATAX (Journal of Islamic Accounting and Tax) 3, no. 1 (2020): 1. http://dx.doi.org/10.30587/jiatax.v3i1.1525.

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This study aims to test and analyze the factors that influence the disclosure of biological assets. The factor studied include biological asset intensity, company size, and managerial ownership concentration. Analyzes the practice of disclosure of accounting in agriculture to biological assets based on PSAK 69: Agriculture. The study was conducted on 19 mining companies for 3 years (2016-2018) and the number of data as much as 57 samples were obtained using a purposive sampling technique. The collected data is analyzed using classical assumptions and multiple regression. Based on this study, i

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Wardayati, Siti Maria, Agung Budi Sulistiyo, Rahman El Junusi, Alamsyah Alamsyah, and Labitsta Untsa Afnany. "Impact of Companies' Financial Condition and Growth toward Acceptance of Going Concern Audit Opinion: Empirical Study at Company Listed in the Jakarta Islamic Index (JII)." GATR Accounting and Finance Review 2, no. 3 (2017): 01–10. http://dx.doi.org/10.35609/afr.2017.2.3(1).

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Objective - This study aims to explain the companies' financial condition and growth which is affecting going concern audit opinion of the companies listed in the Jakarta Islamic Index (JII). Financial condition is examined through the information changes in working capital to total assets, retained earnings to total assets, earnings before interest and taxes to total assets, book value of equity to book value of total liabilities, sales to total assets. Methodology/Technique - This study applies qualitative research with a description method and the populations used are all companies listed i

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Das, Pradip Kumar. "Financing Pattern and Utilization of Fixed Assets - A Study." Asian Journal of Social Science Studies 2, no. 2 (2017): 20. http://dx.doi.org/10.20849/ajsss.v2i2.159.

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Fixed assets are the assets of permanent nature used in the operation of a business. These assets are earning assets and provide the basis for the firm's earning power and value. Due attention must be given to the management of fixed assets as they represent sizable outlay and involve the long-term financial commitment. A systematic blending of current and fixed assets into a profitable combination is a challenging task to the financial management. An analysis on the financing pattern and utilization of fixed assets is, therefore, vital for the management of a business enterprise.The financing

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Supriati, Ruli, Diah Aryani, and Siti Maesaroh. "Asset Management Using a Web-Based Accounting Online System To Maintain Value of Company Assets." Aptisi Transactions on Management (ATM) 1, no. 1 (2017): 31–37. http://dx.doi.org/10.33050/atm.v1i1.683.

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Assets are entities that are tangible or intangible and have economic value. In a company, assets are important, because assets are assets that must be managed properly to provide good benefits also to the company. Companies must be able to keep the value of each company's assets to always be at a high level, avoiding damage so that the value of the asset does not fall in the selling price. With asset management, companies are increasingly eager in planning outgoing expenses to maintain the value of existing assets, monitoring assets that are bought, sold, or otherwise depreciated. Asset manag

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Khusnul Armyta, Zulfa, Suhendro, and Yuli Chomsatu Samrotun. "Faktor-Faktor yang Mempengaruhi Return On Assets." JRB-Jurnal Riset Bisnis 3, no. 2 (2020): 124–30. http://dx.doi.org/10.35592/jrb.v3i2.1220.

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The main purpose of the establishment of a company is to obtain profit. In an effort to achieve these objectives, it is necessary to have a good management of financial performance so that it can achieve optimal profits. A company can be said to be able to manage financial performance well if the company is able to maintain economic conditions in any situation from its ability to meet financial obligations, is able to use its assets to make a profit, and can develop its business. In this study to measure the level of development of companies in the consumer goods industry sector using profitab

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Bolek, Monika, and Katerina Lyroudi. "Is There Any Relation between Intellectual Capital and the Capital Structure of a Company? The Case of Polish Listed Companies." e-Finanse 11, no. 4 (2015): 23–33. http://dx.doi.org/10.1515/fiqf-2016-0126.

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Abstract This study investigates the relationship of the intellectual capital of a company (proxied by its intangible assets), with leverage and equity and capital structure. Our empirical results indicate that there is a negative relation between the intellectual capital (intangible assets) of a company and its leverage based on the Warsaw Stock Exchange main market and NewConnect alternative market. Moreover, the equity capital is found positively related to the level of intangibles in each of the two markets. These results support the thesis that intellectual capital (intangible assets) inf

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Asmara, Fany, and Yumniati Agustina. "EVALUASI PERLAKUAN AKUNTANSI ASET TETAP PADA CV SARANA ADI PUTRA PERIODE 2017 s/d 2018." Jurnal Riset Akuntansi 12, no. 1 (2020): 95–104. http://dx.doi.org/10.34010/jra.v12i1.2796.

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The purpose of this study is to evaluate the accounting treatment of fixed assets in CV Sarana Adi Putra by using descriptive qualitative methods. This study refers to SAK ETAP Chapter 15 concerning fixed assets that apply in Indonesia. With the evaluation results of this study it can be concluded in terms of recognition of fixed assets are recognized if the fixed assets have been used as operational which is in accordance with SAK ETAP, and the acquisition of fixed assets is not in accordance with SAK ETAP because the company only records the purchase price, and costs incurred are directly ch

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DURST, SUSANNE, and HANS RDIGER KAUFMANN. "INTANGIBLES ASSETS IN COMPANY SUCCESSION IN GERMAN SMES." International Journal of Management Cases 9, no. 3 (2007): 201–11. http://dx.doi.org/10.5848/apbj.2007.00022.

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Gogan, Luminita Maria, and Anca Draghici. "Intangible Assets Identification and Valuation in a Company." Applied Mechanics and Materials 371 (August 2013): 842–46. http://dx.doi.org/10.4028/www.scientific.net/amm.371.842.

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Intangibles have emerged in the last decade as an important issue among companies accounting theories. Accounting, as it is currently practiced, has lost much of its ability to inform as businesses have become more and more knowledge intensive. Intangible assets are now variously estimated to currently constitute 60-75 percent of corporate value, on average. In this context, the purpose of this paper is to present an analysis of the most known intellectual capital evaluation model, according the following criteria: concepts, functional characteristics, operational performances, limitations. Th

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Hasprová, Olga, Zdeněk Brabec, and Jiří Rozkovec. "THE INFLUENCE OF INTANGIBLE ASSETS ON COMPANY PERFORMANCE." Acta academica karviniensia 19, no. 1 (2019): 34–46. http://dx.doi.org/10.25142/aak.2019.003.

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Pranoto, Heri Toni Hendro, and Abdurrahman Saleh Bin Agil. "PERLAKUAN AKUNTANSI ATAS PENYUSUTAN ASET TETAP DALAM PENYAJIANNYA PADA LAPORAN KEUANGAN (Studi Kasus pada PT. Karya Lestari di Sidoarjo)." EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan 7, no. 2 (2020): 76–89. http://dx.doi.org/10.30640/ekonomika45.v8i1.183.

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Fixed assets are long-term assets or assets that are relatively permanent. They are tangible assets because they are physically visible. The purpose of this study is to determine which method of depreciation of fixed assets is more appropriate for PT. Karya Jaya Lestari Sidoarjo. The method used in this research is descriptive qualitative method. The results of this study indicate that the companies concerned have not implemented a depreciation method in accordance with the type of business of the company concerned. Therefore, this study provides suggestions and reconstructs the depreciation o

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Karanović, Goran, Ana Štambuk, and Davor Jagodić. "Profitability performance under capital structure and other company characteristics." Zbornik Veleučilišta u Rijeci 8, no. 1 (2020): 227–42. http://dx.doi.org/10.31784/zvr.8.1.21.

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The main objective of this paper is to explore how capital structure and other financial characteristics of companies influence Croatian hotel industry performance. This study’s key goal is to analyze the debt-equity structure of hotel industry and to demonstrate its correlation with financial performance. The high significance and impact of hotel industry on the economy in Croatia was main reason why authors opted to investigate it. This study was carried out using panel data methodology on a sample of 19 Croatian hotel companies listed on the Zagreb Stock Exchange during the period of 2003-2

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Prelič, Saša. "Transfer of Company’s Assets to a Local Self-Governing Authority (or the Republic of Slovenia) as a Form of Corporate Restructuring." Lex localis - Journal of Local Self-Government 11, no. 3 (2013): 729–43. http://dx.doi.org/10.4335/11.3.729-742(2013).

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In this article, the author considers transfer of assets as one of legally regulated forms of corporate restructuring that enables local self-governing authority (or the Republic of Slovenia) to acquire a company with its assets and liabilities by way of universal legal succession, and therefore bring about corporate status restructuring. Transfer of assets is discussed with regard to Slovenia’s corporate regulation, both in terms of procedural rules, as well as in terms of protection of interests of the shareholders and creditors of the company, which transfers the assets.

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Minh Quoc Binh, Quan, Nguyen Minh Ha, and Ngo Thi Huyen Trang. "Application of an intangible asset valuation model using panel data for listed enterprises in Vietnam." Investment Management and Financial Innovations 17, no. 1 (2020): 304–16. http://dx.doi.org/10.21511/imfi.17(1).2020.26.

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Intangible assets play an important role in increasing the value of companies. The performance of companies increasingly depends on ideas, information, and professional services rather than tangible assets. The question of how to accurately measure intangible assets remains a challenge for many scientists. This study aims to measure intangible assets of 396 companies listed on Vietnam’s stock market between 2010 and 2014 using the panel data technique by Yamayuchi (2014). The estimation shows that intangible assets make up a large share of total assets of companies. In addition, construction,

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Matthews, Gilbert E. "Misuse of Control Premiums in Delaware Appraisals." Business Valuation Review 27, no. 2 (2008): 107–18. http://dx.doi.org/10.5791/0882-2875-27.2.107.

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Abstract In statutory appraisal cases, Delaware Courts sometimes apply premiums that are based on questionable reasoning. They commonly adjust guideline company valuations for an “implicit minority discount”, they apply acquisition premiums to subsidiaries, and they often rely upon average premiums in acquisitions as a basis for calculating control premiums. This article discusses the flaws in the reasoning underlying these adjustments.

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Rahkutin, Rahkutin, and Alwi Alwi. "Pengaruh Return On Assets dan Ukuran Perusahaan Terhadap Struktur Modal PT.Mayora Indah Tbk." Capital: Jurnal Ekonomi dan Manajemen 4, no. 1 (2020): 80. http://dx.doi.org/10.25273/capital.v4i1.7360.

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This study aims to (1) study and analyze the effect of Return On Assets on capital structure at PT.Mayora Indah Tbk, (2) study and analyze the influence of company size on capital structure at PT.Mayoran Indah Tbk, (3) find and analyze the influence Return On Assets and Company Size on the capital structure at PT.Mayora Indah Tbk. The population used in this study is PT.Mayora Indah Tbk's financial statements published on the Stock Exchange. The sampling technique used is the purposive sampling method. Data analysis techniques used are (1) classic assumption test (2) multiple linear regression

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