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Готові списки джерел за темами / Accounting methods of financing / Статті в журналах

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Статті в журналах з теми "Accounting methods of financing"

Автор: Grafiati

Опубліковано: 3 червня 2025

Оновлено: 31 липня 2025

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1

Sviridova, L. A., E. V. Satalkina, and T. A. Terentyeva. "IDENTIFICATION OF SOURCES OF ACTIVITY FINANCING: PROFESSIONAL JUDGMENT OF AN ACCOUNTANT." Intelligence. Innovations. Investment, no. 3 (2021): 48–60. http://dx.doi.org/10.25198/2077-7175-2021-3-48.

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Relevance of the topic. Modern problems of identification of objects of accounting supervision as sources of financial support of activity are insufficiently investigated. In domestic and foreign practice, there is no definition of the source of financial support for the activities of economic entities. At the same time, the study revealed differences in the terminology used in the capital accounting system, which is an objective basis for the formation of professional judgment when accepting financing objects for accounting. The analysis has shown that the reliability of the reflection of the

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2

KOZMENKOVA, Svetlana V., and Rolan A. ALBOROV. "Historical aspects and the current problems of accounting for fixed assets depreciation." International Accounting 26, no. 9 (2023): 975–94. http://dx.doi.org/10.24891/ia.26.9.975.

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Subject. This article conducts historical research to substantiate the organizational and methodological aspects of accounting for the creation and use of depreciation funds in the form of a depreciation reserve. Objectives. The article aims to analyze the procedure for the formation of the depreciation fund as the main source of financing the receipt and creation of fixed assets, as well as the depreciation of fixed assets in the Soviet period, and identify the problems of financing investments in non-current assets in the modern accounting system. Methods. For the study, we used analysis, sy

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3

Widyartati, Penta, Sri Wiranti Setiyanti, and Susanti Cahyaning Dwi Utami. "ANALISIS PENERAPAN (SAK) 102 TENTANG PEMBIAYAAN MURABAHAH PADA KOPERASI JASA KEUANGAN SYARIAH (KJKS) IBU MANDIRI UNGARAN." JURNAL STIE SEMARANG (EDISI ELEKTRONIK) 15, no. 2 (2023): 148–61. http://dx.doi.org/10.33747/stiesmg.v15i2.637.

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At this time the development of Islamic financial institutions is growing so rapidly. This can be seen from the many Islamic banks and other Islamic financial institutions such as Islamic Financial Services Cooperatives (KJKS). For the sake of transparency, accountability and comparability of sharia financial reports, it is necessary to have SAK syariah which regulates it, especially SAK 102, but there are still many KJKS that have not implemented it. The purpose of this study was to determine the suitability between the application of murabahah financing accounting with SAK 102 at KJKS Ibu Ma

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4

Sysiuk, Svitlana, and Nadiya Khorunzhak. "ARCHITECTONICS OF THE MECHANISM OF EDUCATIONAL FINANCING IN MODERN CONDITIONS AND WAYS OF SOLVING THE PROBLEM OF ITS ALTERNATIVE IN ACCOUNTING." Economic Analysis, no. 31(1) (2021): 186–95. http://dx.doi.org/10.35774/econa2021.01.186.

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Introduction. The new financial support mechanism defined by the relevant laws of Ukraine, the introduction of national accounting standards and a chart of accounts for the public sector, decentralization and other transformation processes have significantly influenced both the education financing system and the organization and methodology of accounting. But the desire to improve these systems currently does not fully correspond to the existing realities and requirements, including modern management. The purpose of the article is to study the mechanism for the formation and use of financial s

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5

Jung, Hyun-Uk, Tae-Hyoung Mun, and Taewoo Roh. "Does Debt Financing Affect the Sustainability of Transparent Accounting Information?" Sustainability 13, no. 7 (2021): 4052. http://dx.doi.org/10.3390/su13074052.

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With the classification of debt financing into private debt (borrowing) and public debt (bond), this study aims to figure out the relationship between corporate debt financing and transparent accounting information sustainability. Debt financing of a firm was measured as a ratio of private debt to sum of private and public debt while sustainability of transparent accounting information was measured as a matching level. The sample is selected from corporations listed on the stock market in the Republic of Korea, except for the financial industry, from 2011 to 2018. As a result, the ratio of pri

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6

Fatkhiyah, Fibaroina Nida, Rahman El Junusi, Nurudin Nurudin, and Faris Shalahuddin Zakiy. "Analisis Penerapan Akuntansi dan Penggunaan Informasi Akuntansi Pada UMKM." AKTSAR: Jurnal Akuntansi Syariah 4, no. 1 (2021): 1. http://dx.doi.org/10.21043/aktsar.v4i1.8463.

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The purpose of this study is to determine the extent to which accounting records are applied and the use of accounting information for MSMEs. The research method used is a qualitative descriptive case study approach. The object of this study took 10 MSMEs registered in the financing of Bank BRI Syariah KCP Semarang. Collecting data from this study using interview methods, questionnaires, and documentation. The data obtained were triangulated and analyzed. The results of this study, that the application of accounting records and the use of accounting information on MSMEs registered in the finan

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7

Yang, Chengzong, and Liu Yang. "Case Study of Financial Situation Based on Harvard Analysis Framework." Frontiers in Business, Economics and Management 14, no. 1 (2024): 11–18. http://dx.doi.org/10.54097/g7ncwa32.

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The pharmaceutical industry, as an industry closely related to public health, also plays a huge role in promoting the development of China's economy and is a major part of China's economy. This paper adopts the Harvard analysis framework, comprehensively uses the strategic analysis, accounting analysis, financial analysis and other relevant theories, and analyzes the current situation of Huadong Medicine Co., Ltd., and puts forward a series of suggestions and measures. This paper elaborated the company profile, strategy analysis, accounting analysis, financial analysis and prospect analysis of

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8

Andriyono, Andriyono, and Dhafir Miftah. "Analisis Perlakuan Akuntansi Syariah Pada Pembiayaan Murabahah Berdasarkan PSAK 102 Di Bmt Nu Cabang Banyuputih Kabupaten Situbondo." Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis 2, no. 1 (2024): 16–25. https://doi.org/10.35316/mazinda.v1i2.4477.

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The accounting treatment for murabahah financing in practice in BMT NU Banyuputih Branch, Situbondo Regency needs to be considered, as the accounting treatment must be in accordance with the accounting standards in PSAK 102 which includes a process to identify, measure, and report economic information that may have an assessment in making decisions that precise, clear and believable to its users and readers. Until now, many murabahah accounting treatments have not complied with the rules stipulated in PSAK no. 102. This study aims to determine the implementation of murabahah financing at BMT N

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9

Yazid, Muhammad Yazid Abdus Sukur, and Agus Arwani. "Implementasi Akuntansi Ijarah (Ijarah Accounting) Dalam Pembiayaan Multijasa pada KSPPS BMT An – Najah Kantor Cabang Kajen Pekalongan." Jurnal Akuntansi dan Audit Syariah (JAAiS) 4, no. 2 (2023): 152–74. http://dx.doi.org/10.28918/jaais.v4i2.1949.

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Multisevice financing is financing provided by sharia financial institutions to customers to obtain benefits from a service. This research aims to analyze whether KSPSS BMT An – Najah Kajen Pekalongan Branch Office is obedient or not yet obedient implementing MUI Fatwa Number 09 of 2000 concerning Ijarah Financing and PSAK 107 concerning Ijarah Accounting in multiservice financing.This research is classified as field research, using descriptive - qualitative methods (description of field observation results). The data sources used in this research are primary data in the form of interviews and

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10

Chen, Ke, Hanlie Cheng, and Qiang Qin. "Assessing the Impact of Environmental Accounting Message Disclosure Quality on Financing Costs in High-Pollution Industries." Journal of Cases on Information Technology 26, no. 1 (2024): 1–18. http://dx.doi.org/10.4018/jcit.356663.

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This article explores the relationship between environmental accounting message disclosure quality and financing costs in environmentally impactful industries. Utilizing a mixed-methods approach, it combines quantitative analysis of financial indicators with qualitative insights from industry experts. The findings indicate a significant correlation between high-quality environmental message disclosure and lower equity financing costs, suggesting that investors prioritize sustainability in their decisions. Companies that demonstrate greater environmental accountability enjoy improved access to

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11

Rossi, Matteo, Elisa Giacosa, and Alberto Mazzoleni. "The financing methods for small and medium companies: comparison between Italy and Germany." Corporate Ownership and Control 13, no. 3 (2016): 366–77. http://dx.doi.org/10.22495/cocv13i3c2p9.

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The aim of this paperis to identify the appropriate financing methods for Small and Medium-sized Enterprises (SMEs) - with particular reference to alternative instruments to the banking ones- by comparing Italian and German companies. Based on a sample of Italian and German SMEs and thanks to a quantitative method, the research methodology was developed by the following logical steps: i) illustration of the informative matrix used, thanks to which it’s possible to identify different types of financing instruments (also those alternative to the banking ones) the most suitable for the analyzed c

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12

Mustetsa, Iryna. "INCOME ACCOUNTING OF THE NON-PROFIT COMMUNAL HEALTH CARE INSTITUTIONS AND WAYS OF ITS IMPROVEMENT." BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS IV, no. 84 (2021): 96–106. http://dx.doi.org/10.34025/2310-8185-2021-4.84.07.

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The implementation of an effective healthcare system is the main task of state administration because it is through the healthcare system that the state fulfils the basic constitutional law and respects human rights. A legal and democratic state with a socially-oriented market economy actively ensures the quality of medical services to the population, therefore, the financial resources that are allocated from the state budget for medicine and health care require constant study and improvement. Particularly acute is the issue of financial support for non-profit communal medical institutions, th

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13

Gundogdu, Ahmet Suayb. "Exploring novel Islamic finance methods in support of OIC exports." Journal of Islamic Accounting and Business Research 7, no. 2 (2016): 78–92. http://dx.doi.org/10.1108/jiabr-04-2014-0015.

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Purpose This paper aims to propose a new Islamic trade finance framework for Islamic financial institution (FIs) to support exports in Organisation of Islamic Co-operation (OIC) countries. Design Methodology Approach: This paper introduces and proposes the recently developed Islamic finance methods of the supplier financing Wakala agreement, restricted Mudaraba and award-winning Export Credit Agency (ECA) export finance structures from the aspects of Shari’ah compliance, efficiency, simplicity for traders and risk management. This paper uses the approach of critical realism. The three-stratum

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14

Wahedi, Su'ud, and Hanizar Hanizar. "Analisis Sistem Informasi Akuntansi Pembiayaan Murabahah Berdasarkan PSAK No. 102 di PT. BPR Syariam Dinar Ashri Kantor Cabang Aikmel Desa Bagik Nyaka Kecamatan Aikmel Kabupaten Lombok Timur." Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis 2, no. 1 (2024): 71–85. https://doi.org/10.35316/mazinda.v1i2.4480.

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An accounting information system is a collection of resources, such as people and equipment that are arranged to organize data into information. This information is communicated to various decision makers. Accounting information systems realize these changes whether manually or computerized. With the existence of an accounting information system, financing activities within a company can be carried out as well as possible. Apart from that, having a good accounting information system will also be able to provide useful information for management, so that management can make the right decisions

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15

ULLAH, Raheem. "Targeted financing of land reclamation works at agricultural enterprises: Accounting and reporting." International Accounting 27, no. 1 (2024): 22–38. http://dx.doi.org/10.24891/ia.27.1.22.

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Subject. This article discusses the issues of ensuring food security in Russia through improving the quality of agricultural land, which can be achieved through the implementation of reclamation measures on agricultural lands, the financing of which is performed through the provision of State aid. Objectives. The article aims to study the methodology of accounting for State aid to land reclamation works in agriculture, identify problems, and propose ways to solve them. Methods. For the study, I used a dialectical approach, observation, analysis and synthesis, comparison, as well as elements of

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16

Drábková, Zita. "Analysis of Possibilities of Detectnig the Manipulation of Financial Statements in Terms of the IFRS and Czech Accounting Standards." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 63, no. 6 (2015): 1859–66. http://dx.doi.org/10.11118/actaun201563061859.

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The main objective of financial statements is to give information. The diversity of interests and objectives of individual groups of users and creators of financial statements presents the risk of manipulation of financial statements in the context of true and fair view as defined in the national accounting legislation. The paper is concerned with the different possibilities of detecting the manipulation of financial statements in terms of the Czech Accounting Standards and IFRS. The paper analyzes the selected risk detection models of the manipulation of financial statements using creative ac

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17

Rahman, Lina Aulia, and Noven Suprayogi. "Analisis Kesesuaian Akuntansi Transaksi Gadai Emas Syariah Dengan PSAK dan Fatwa DSN MUI (Studi Kasus Praktik Gadai Emas di Pegadaian Syariah Surabaya)." Jurnal Ekonomi Syariah Teori dan Terapan 2, no. 11 (2015): 943. http://dx.doi.org/10.20473/vol2iss201511pp943-953.

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One easy and practical financing is a pawn. Pawning gold is very attractive financing for fast processing and high estimates. Basic mortgage financing in Indonesia sharia is Fatwa 25 / DSN-MUI / III / 2002 on Rahn and 26 / DSN-MUI / III / 2002 on the Gold Rahn, PSAK 59 (qardh), PSAK 107 (Ijarah), and PAPSI in 2013.This study aims to determine the accounting treatment products on the gold pawn Sharia Islamic Pawnshop Surabaya with gold pawn practice case studies on Islamic Pawnshop Blauran Surabaya Branch. This research is qualitative. The data collection methods used were interviews and take t

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18

DHALIWAL, DAN S., KAYE J. NEWBERRY, and CONNIE D. WEAVER. "Corporate Taxes and Financing Methods for Taxable Acquisitions*." Contemporary Accounting Research 22, no. 1 (2005): 1–30. http://dx.doi.org/10.1506/n4cq-jr8f-xluc-m50w.

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19

Hemmati, Hoda, Kimia Eslami, and Najmeh Kargar Kmavar. "The effect of financial crisis and sanctions on methods of financing of firms which listed in Tehran Stock Exchange." Journal of Management and Accounting Studies 4, no. 01 (2019): 103–10. http://dx.doi.org/10.24200/jmas.vol4iss01pp103-110.

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Financial crisis and sanctions because of economics problem, can do effect to companies capital structure and financing policies that in this article we are study this subject. In this article for determine financial crisis years we have used from development indicator of GDP growth and methods presentation from latridis and dimitras. Methodology: In order to test the hypothesis, we collecting data of 63 companies which listed in Tehran stock Exchange in time 2006-2014. Results: The results of this researches show us that first hypothesis said financial crisis and sanctions have no effect to s

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20

Hemmati, Hoda, Kimia Eslami, and Najmeh Kargar Kmavar. "The effect of financial crisis and sanctions on methods of financing of firms which listed in Tehran Stock Exchange." Journal of Management and Accounting Studies 4, no. 02 (2019): 47–54. http://dx.doi.org/10.24200/jmas.vol4iss02pp47-54.

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Анотація:

Financial crisis and sanctions because of economics problem, can do effect to companies capital structure and financing policies that in this article we are study this subject. Methodology: In this article for determine financial crisis years we have used from development indicator of GDP growth and methods presentation from Iatridis & Dimitras (2013). In order to test the hypothesis, we collecting data of 63 companies which listed in Tehran stock Exchange in time 2006-2014. Results: The results of this researches show us that first hypothesis said financial crisis and sanctions have no ef

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21

Nur, Imada, and Dwi Ermayanti Susilo. "Perlakuan Akuntansi Pembiayaan Ijarah berdasarkan PSAK no.107 (Studi Kasus BMT Rizqona Ikabu Tambakberas Jombang)." JIMAD : Jurnal Ilmiah Multidisiplin 1, no. 1 (2023): 18–29. http://dx.doi.org/10.59585/jimad.v1i1.93.

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BMT Rizqona Ikabu Tambakberas Jombang is a sharia people's bank that has a variety of financing products, one of which is ijarah financing. The purpose of this financing is to meet customer needs on a consumptive basis.This study aims to analyze the accounting treatment of ijarah financing based on PSAK No. 107 (a case study of BMT Rizqona Ikabu Tambakberas Jombang). To reveal the problem as a whole, researchers used descriptive qualitative methods with data collection techniques in the form of observation, interviews and documentation. From the results of research that has been done that the

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22

Pham, Hanh Song Thi, and Duy Thanh Nguyen. "Debt financing and firm performance: The moderating role of board independence." Journal of General Management 45, no. 3 (2020): 141–51. http://dx.doi.org/10.1177/0306307019886829.

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This article investigates the moderating role of board independence in the relationship between debt financing and performance of emerging market firms. We have used an empirical model in which the firm’s accounting profitability is a dependent variable and the independent variables are debt financing, board independence, the interaction variable made of debt financing and board independence as well as various control variables. Our analysis is based on a panel data set of 300 listed firms in Vietnam between 2013 and 2017. Our study finds that debt financing has a significantly negative effect

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23

Bína, Dana, Michaela Zelenková, and Tomáš Rain. "Detection of Creative Accounting in Agricultural Enterprises." Agris on-line Papers in Economics and Informatics 15, no. 3 (2023): 25–34. http://dx.doi.org/10.7160/aol.2023.150303.

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The paper deals with the detection of creative accounting of enterprises in the agricultural sector to verify whether creative accounting is used to an increased extent by those farming enterprises that have been granted a bank loan; and then whether there is an effort to manipulate financial statements mainly in micro-small or medium and large enterprises. Four mathematical-financial models were applied to 150 accounting units with primarily agricultural activity to verify the hypotheses. Beneish M-score, Jones model, Altman Z-score and IN05 model were used. An increased risk of using creativ

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24

KULIKOVA, Lidiya I., and Rinaz Z. MUKHAMETZYANOV. "Sharia-compliant financial statements: Specifics of information disclosure." International Accounting 27, no. 7 (2024): 747–70. http://dx.doi.org/10.24891/ia.27.7.747.

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Анотація:

Subject. This article deals with the issues related to the disclosure of information in the financial statements by organizations providing partnership financing services. Objectives. The article aims to study the features of the Islamic model of accounting, its regulatory framework and the requirements for disclosure of information in financial statements in accordance with AAOIFI standards. Methods. The scientific works by contemporary foreign and domestic scientists engaged in the study of the Islamic model of accounting and the problems of disclosure of information in financial statements

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25

Ульянова, Н. В., Е. Ю. Гаранина, and Д. В. Лысенко. "Theoretical approaches to accounting for non-current assets: Soviet experience in accounting for amortization fund." Audit and Financial Analysis, no. 1 (March 30, 2021): 12–18. http://dx.doi.org/10.38097/afa.2021.70.76.002.

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Анотація:

В публикации поднимается проблема финансирования инвестиционной деятельности. В этой связи рассматриваются учетные особенности амортизации как источника самофинансирования и проводится ретроспективный анализ амортизационной политики и методов учета формирования и расходования средств амортизационного фонда, применяемых в СССР. Оценка советского опыта с точки зрения современной трактовки баланса позволяет сделать вывод о необходимости признания в отчетности денежных потоков в виде амортизационных отчислений. The publication looks into financing problems of investment activities. In this regard,

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Oktafiya, Zezi Nanda, and Chaidir Iswanaji. "Menyibak Penerapan PSAK 102 Atas Prosedur Akad Murabahah." JAS (Jurnal Akuntansi Syariah) 4, no. 2 (2020): 154–61. http://dx.doi.org/10.46367/jas.v4i2.229.

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This study aims to determine how the procedure or implementation of the murabahah financing contract at KSPPS BMT ARMA is it in accordance with PSAK 102 concerning murabahah or not. This research explains how the murabahah financing contract in KSPPS BMT ARMA. This study also discusses PSAK 102 regarding murabahah. The method used in this research is descriptive qualitative. This research was conducted at KSPPS BMT ARMA Magelang. In collecting data, the author uses several methods including observation is a method of direct observation carried out by researchers and interview methods. The resu

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Amir, Amir, and Siti Faizeh. "Penerapan PSAK 107 Pada Pembiayaan Gadai Syariah (Studi Kasus KSPPS BMT NU Jawa Timur Cabang Tlogosari Bondowoso)." Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis 2, no. 1 (2024): 26–39. https://doi.org/10.35316/mazinda.v1i2.4473.

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BMT is a financial institution in the form of a cooperative or non-governmental organization. One of the products offered at BMT is sharia pawn financing. Sharia pawning in Islam is known as rahn, which is a term in accordance with the Al-Qur'an, specifically in Surah Al-Baqarah 283. Sharia pawn financing transactions in their operations will certainly not be separated from the accounting recording process. So that it can produce accurate and relevant accounting measurements. The aim of this research is to determine the application of sharia pawn financing and to determine the suitability of t

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Hidayat, Widi, and Tri Ratnawati. "Pelatihan Akuntansi EMKM Industri Kerupuk Ujungpangkah Kabupaten Gresik." SWARNA: Jurnal Pengabdian Kepada Masyarakat 3, no. 5 (2024): 406–13. http://dx.doi.org/10.55681/swarna.v3i5.1305.

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Micro, Small and Medium Enterprises (MSMEs) have an important role in the Indonesian economy. However, MSME players often face obstacles in preparing financial reports in accordance with applicable accounting standards. The application of the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) is a solution to improve the quality of MSME financial reports. This training aims to analyze the effectiveness of SAK EMKM-based accounting training in improving the understanding and skills of MSME actors in preparing financial reports. The training was conducted using intera

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He, Liying, and Wenbin Chen. "Index Design and Model Construction of Accounting Information Disclosure of Universities Based on Analytic Hierarchy Process." Journal of Advanced Computational Intelligence and Intelligent Informatics 22, no. 7 (2018): 1093–98. http://dx.doi.org/10.20965/jaciii.2018.p1093.

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In the field of accounting in our country, the research of accounting information disclosure in universities has not been paid enough attention. With the deepening of the reform of higher education, the diversification of financing channels of universities has made the financial management of universities more complex. It requires a more robust index system of accounting information disclosure of universities which can show the accounting information truly, timely and completely in the accounting report of universities. This paper summarizes the significance, principles, and methods of the sys

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Sedláček, J. "The methods of valuation in agricultural accounting." Agricultural Economics (Zemědělská ekonomika) 56, No. 2 (2010): 59–66. http://dx.doi.org/10.17221/1487-agricecon.

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This paper deals with the valuation of the biological assets and agricultural production. There are analyzed two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes in agricultural activities than Czech accounting legislation. From the comparison the both approaches accrued some differences, which can influent the financial statements of enterprises. The causation of main difference appears an application of fair value, which is prescribed for biological assets and agricultural production in international

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Yolanda, Nabila, Dina Izzati, Vista Zahrani, Maisya Delani, and Nur Aliah. "Literature Study on the Application of Financial Accounting Standarts for Micro, Small and Madium-Sized Entities (Sak EMKM) to Assess the Fairness of UMKM Financial Statements." Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan 2, no. 2 (2024): 12. https://doi.org/10.47134/jampk.v2i2.492.

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The implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in Indonesia aims to enhance the transparency and accountability of MSME financial statements. Despite its design to cater to MSME characteristics, many businesses struggle with full implementation. This study highlights several challenges, including a lack of understanding of accounting principles, insufficient skilled personnel, and inadequate socialization and training. Consequently, many MSMEs rely on simplistic recording methods that fail to comply with SAK EMKM, leading to less infor

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Syifa, Syifaatuz Zadida Ilyas, Ana Sopanah, Dwi Anggarani, and Khojanah Hasan. "Mengungkap Praktik Akuntansi Budaya Dalam Upacara Adat Pelantikan Orang Kay Suku Kei Maluku." Owner 7, no. 3 (2023): 1999–2009. http://dx.doi.org/10.33395/owner.v7i3.1518.

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This study aims to uncover accounting practices in financing the traditional ceremony of the inauguration of the traditional head (Orang Kay) in the Kei Tribe. The research uses an ethnomethodological approach with observation, interview, and documentation methods. Based on the results of interviews and data analysis, in the inauguration of the traditional head (Orang Kay) there is an accounting practice that has characteristics with other tribes. In the inauguration of Orang Kay, there are three sources of financing, namely Yelim, village funds, and city government grants. The allocation of y

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Pylypenko, Liubomyr, Olga Grytsay, and Pavlo Sorokovyi. "Accounting and Taxation of Joint Investment Institutions, as One of the Mechanisms of Housing Construction Financing." Oblik i finansi, no. 3(97) (2022): 28–37. http://dx.doi.org/10.33146/2307-9878-2022-3(97)-28-37.

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Crisis phenomena and speculations in housing construction led to strict state regulations to attract financing and investments in this area. In addition, an additional participant (intermediary) was entered into the system of economic relations, whose mission is to supervise and control the timely execution of construction and installation works and the effective use of financial resources received from investors. One of the possible forms of functioning of such intermediaries is joint investment institutes. Orienting these institutions to satisfy the interests of various groups of participant

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Derzaуeva, Guzel G. "AUDIT OF TRANSACTIONS WITH SUKUK." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/13, no. 153 (2024): 136–44. https://doi.org/10.36871/ek.up.p.r.2024.12.13.017.

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The subject of the article is sukuk - securities issued according to the principles and rules of Islamic finance in accordance with the federal law on partnership financing. The object of the study is the mechanism for conducting an audit of sukuk transactions. The purpose of the study is to propose a methodology for auditing sukuk transactions, since such a method-ology does not yet exist in Russia, since the federal law on partnership financing was put into effect only in 2023, and the sukuk issues themselves in Russia are isolated. Using such methods as analysis and synthesis, comparison an

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Wan, Zhaohan. "Challenges and Opportunities Presented by Modern Financial Instruments to Accounting Standards and Statements." Frontiers in Business, Economics and Management 11, no. 2 (2023): 75–78. http://dx.doi.org/10.54097/fbem.v11i2.12561.

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This paper aims to explore the challenges and opportunities that modern financial instruments present to accounting standards and statements. This paper first introduces the purpose and significance of the research, then sorts out and evaluates the influence of modern financial instruments on accounting standards and statement presentation, and introduces the research methods, results, discussions and conclusions. It is found that the influence of modern financial instruments on the presentation of accounting standards and statements is mainly reflected in the following aspects: It is difficul

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36

Zamula, Iryna, Iryna Sadovska, Tetiana Hnatieva, and Halyna Tkachuk. "International experience in accounting for marketing expenses." Ukrainian Journal of Applied Economics and Technology 2024, no. 3 (2024): 47–51. http://dx.doi.org/10.36887/2415-8453-2024-3-8.

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The international aspects of marketing cost accounting cover various approaches and practices that influence companies’ management decisions and financial reporting worldwide. Implementing International Financial Reporting Standards (IFRS) ensures the unification of methods for recognizing and classifying marketing expenses, contributing to transparency and comparability of financial and non-financial data. Different countries adapt these standards to their economic and regulatory characteristics, leading to variations in accounting practice. Analysis of international experience allows busines

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Albana, Muhammad Said, and Amrie Firmansyah. "IMPLEMENTASI AKUNTANSI MURABAHAH PADA PEMBIAYAAN BSM OTO DI BANK SYARIAH MANDIRI: APAKAH SESUAI DENGAN PSAK 102?" Jurnal Ekonomi Syariah Teori dan Terapan 8, no. 2 (2021): 193. http://dx.doi.org/10.20473/vol8iss20212pp193-202.

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ABSTRAKPenelitian ini bertujuan untuk mengulas penerapan akuntansi murabahah pada pada pembiayaan BSM OTO di Bank Syariah Mandiri. Penelitian ini menggunakan metode kualitatif dengan content analysis dan wawancara kepada dua informan. Informan terdiri dari Customer Sales Executive Bank Mandiri Cabang Depok dan dosen akuntansi syariah di STIEBI. Content analysis dilakukan untuk melakukan identifikasi transaksi murahabah yang terdapat dalam laporan keuangan dan laporan tahunan Bank Syariah Mandiri. Wawancara dilakukan untuk mengkonfirmasi dan menggali informasi lebih dalam berdasarkan hasil cont

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KOZMENKOVA, Svetlana V., Irina A. SELEZNEVA, Elena A. SHLYAPNIKOVA, and Irina P. SELEZNEVA. "Analyzing the impact of sources of financing of organization's activities on ensuring its economic security." Economic Analysis: Theory and Practice 23, no. 5 (2024): 927–41. http://dx.doi.org/10.24891/ea.23.5.927.

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Subject. The article considers sources of financing activities in ensuring the economic security of the organization. Objectives. The purpose is to examine the impact of changes in size and structure of sources of financing of organization's activities on return on equity and profit, assess the degree of manifestation of the effect of financial leverage to select the optimal source of financing. Methods. The study rests on theoretical provisions on methods of analyzing the structure, dynamics, and effective use of own and borrowed resources, accounting (financial) statements of the object of r

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Cai, Ruize, Kyung Hwan Yun, and Minho Kim. "Financing Constraints and Corporate Value in China: The Moderating Role of Multinationality and Ownership Type." Sustainability 14, no. 19 (2022): 12297. http://dx.doi.org/10.3390/su141912297.

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Drawing on institutional theory and agency theory, this study examines the relationship between financing constraints and corporate value in China. In addition, we provide solutions for negative effects of financing constraints on corporate value in China. Chinese firms tend to utilize costly informal institutions to gain legitimacy and necessary resources from external stakeholders. This can lead to Chinese firms’ assuming higher financing transaction costs, negatively influencing corporate value. The multinational strategy of Chinese firms can further increase the financial burden of the com

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KLYCHOVA, Guzaliya S., and Kseniya A. PARFENOVA. "Formation of management reporting on long-term asset investment." International Accounting 25 (February 15, 2022): 163–79. http://dx.doi.org/10.24891/ia.25.2.163.

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Subject. This article focuses on the design of management reporting forms including information on the formation and use of sources of investment financing for the phases of the investment project of an agricultural organization. Objectives. The article aims to offer information support to manage investment in fixed assets of agricultural organizations, taking into account the identified problems. Methods. For the study, we used a systems approach, and the methods of comparison, systematization, and data generalization. Results. The article offers author-developed forms of management reporting

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Abdullah, Omar Obaid. "The Extent to which Accounting Information is affected by Creative Accounting Methods." Journal of Economics and Administrative Sciences 31, no. 145 (2025): 175–85. https://doi.org/10.33095/6xhacd47.

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The paper focuses on investigating the impact on the Korean financial sphere, specifically Creative Accounting Practices (CAPs), by using the model in the paper, upon any type of AI. Included are various systems used for recording, monitoring, and reporting financial activities with AI as an intermingling agent for financial decision-making and resources management. The survey was carried out in Iraqi Carpet and Furnishing Company, where CAPs were plead to penance for their (mis-) deeds by artificially fast improvements in the appearance of the financial statements, thus eroding the trust in t

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42

Khoruzhy, L. I., Yu N. Katkov, A. A. Romanova, and A. V. Lapaev. "Improvement of management accounting in the viticulture and winemaking industry based on adaptation of foreign cost management methods." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 3 (March 21, 2023): 179–88. http://dx.doi.org/10.33920/sel-11-2303-05.

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The article provides theoretical justification for the use of accounting and analytical tools of information support in the viticulture and winemaking industry to maintain its competitiveness in unstable economic and political conditions. One of the key tasks in improving the efficiency of domestic production in the context of a decline in the pace of economic development and restrictions on financing domestic enterprises is to find tools and methods for improving business processes in order to optimize all resources of the enterprise. To solve this problem, the article presents the author’s m

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Octaviani, Irma, and Annisa Fithria. "The Implementation of the Accounting Standard (Psak 405) For Mudharabah Financing: A Study on BPD DIY Syariah." Kunuz: Journal of Islamic Banking and Finance 4, no. 1 (2024): 82–95. https://doi.org/10.30984/kunuz.v4i1.1091.

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Indonesia, as a predominantly Muslim country with 87.1% of its population adhering to Islam, has seen significant growth in Islamic financial institutions, including banks and cooperatives. These institutions adhere to Sharia principles, replacing interest-based systems with profit-sharing mechanisms. This study focuses on BPD DIY Syariah, a Sharia Business Unit of BPD DIY, and examines its implementation of mudharabah financing accounting in accordance with PSAK 405. Using qualitative methods, including interviews and document analysis, the research highlights the alignment of BPD DIY Syariah

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Alborov, R. A., S. M. Kontsevaya, and S. V. Kozmenkova. "Developing capital accounting practices in the integrated reporting system of agricultural organizations." International Accounting 23, no. 8 (2020): 906–21. http://dx.doi.org/10.24891/ia.23.8.906.

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Subject. This article deals with the theory-and practice-relevant issues of classification and content definition of different types of capital used as sources of operations financing, and recommendations for developing their accounting in agricultural organizations. Objectives. The article aims to substantiate the organizational and methodological aspects of capital accounting development to generate information on value reserve and creation of value as new in the organization's integrated reporting. The article also aims to define the classification and content of capital types as sources of

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Waruwu, Noviza Asni. "Pelaksanaan Akad Pembiayaan Murabahah Pada Perbankan Syariah yang Terdaftar di Bursa Efek Indonesia." J-Reb: Journal Research of Economic and Bussiness 2, no. 02 (2023): 46–55. http://dx.doi.org/10.55537/jreb.v2i02.695.

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The aim of this research is to analyze the recognition and measurement, presentation and disclosure of murabahah financing transactions based on PSAK 102 murabahah financing at PT. Bank BTPN Syariah Tbk. The research approach used is a qualitative approach with descriptive methods. The research location taken by the author was at PT. Bank BTPN Syariah Tbk. The data used by researchers is secondary data, which collects data through documentation and literature. This research compares the results of the annual report published by PT. Bank BTPN Syariah Tbk with PSAK 102 concerning murabahah finan

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Pidlypna, Radmila, Yuriy Pidlypnyi, and Kateryna Indus. "Sources and problems of financing agricultural enterprises." Market Relations Development in Ukraine 118, no. 5(276) (2024): 50–55. https://doi.org/10.5281/zenodo.13214407.

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The subject of the study is the sources and problems of financing agricultural enterprises.The purpose of the study is to determine the specific features of financing agricultural enterprises.Research methods. The work uses the dialectical method of scientific knowledge, the method of analysisand synthesis, the comparative method, and the method of summarizing data.Work results. The article presents the specific characteristics of finance in agriculture. Sourcesof financing of enterprises of the agrarian sector of the economy are outlined. The main problems offinancing the activities of a

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Klius, Yuliia, Maryna Melnik, and Denys Fomenko. "THE ROLE OF THE ACCOUNTING ASPECT OF INNOVATIVE ACTIVITIES OF REGIONAL ENTERPRISES IN ENSURING THEIR ECONOMIC SUSTAINABILITY." Baltic Journal of Economic Studies 10, no. 1 (2024): 105–11. http://dx.doi.org/10.30525/2256-0742/2024-10-1-105-111.

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In a world of rapid and continuous change and constant competition, innovation is becoming an important element in the sustainable development of companies and regions. A key factor in the success of innovation processes is the accounting aspect, which involves the systematisation, analysis and documentation of innovative changes. The study of this topic is becoming increasingly relevant due to the need to identify and solve problems related to innovation accounting. It aims at combining two strategically important areas – innovative development of enterprises and modern approaches to accounti

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Korytnyk, Liliya. "ACCOUNTING SUPPORT FOR THE MANAGEMENT OF CULTURAL HERITAGE OBJECTS." Economic Analysis, no. 30(4) (2020): 125–31. http://dx.doi.org/10.35774/econa2020.04.125.

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Introduction. The subjects of the public sector of cultural heritage, as a group of institutions that store history in objects, play an important role in maintaining and developing national consciousness and identity. However, the financing mechanism and accounting system inherent in domestic practice need to be modernized to optimize the management of cultural heritage sites and popularize the achievements of national and world cultural heritage. Purpose. The purpose of the article is to analyze the management of the use of budgetary funds in the context of the modern concept of preserving an

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Lovinska, Liudmyla, and Vladyslav Grabovyi. "Highlighting the problems of terrorism and its financing in the process of training specialists in financial monitoring." Fìnansi Ukraïni 2024, no. 5 (2024): 111–28. http://dx.doi.org/10.33763/finukr2024.05.110.

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Introduction. When developing a system of anti-terrorism measures, it is critically important to take into account the need to train human resources, in particular in the field of financial monitoring, which would ensure the implementation of these measures. The launch of the educational and professional bachelors program “Financial monitoring and analysis” at Kyiv National Economic University named after Vadym Hetman within the framework of specialty 071 “Accounting and taxation” set the task for the developers to determine the content of the educational process. Problem Statement. When deter

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Rohman, Miftakhul Rohman, and Rachma Agustina. "Implementasi Sistem Bagi Hasil dan Perlakuan Akuntansi pada Pembiayaan Mudharabah Di KSPPS BMT An-Nuur Jombang." JFAS : Journal of Finance and Accounting Studies 3, no. 1 (2021): 55–71. http://dx.doi.org/10.33752/jfas.v3i1.271.

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Revenue sharing system is a system that includes the procedure of distribution of business results between the fund owner (shohibul maal) and fund managers (mudharib). The main firmness of this investigating is to knowing the implementation of the share instrumentality in KSPPS BMT An-Nuur Jombang and Assess the conformity of Mudharabah financing accounting treatment with the nutrient of PSAK 105 Mudharabah Accounting. This type of investigating is a quality with a descriptive motion, time the object of this investigating is KSPPS BMT An-Nuur Jombang. The data grouping techniques in this study

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