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ADVANTAGES AND DISADVANTAGES OF FUNCTIONS OF FINANCIAL AND ACCOUNTING SYSTEMS USED IN ACCOUNTANCY [PDF]

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016
The need of collecting information about business units grows together with economic progress. Accounting is the source of this data without which no company would be able to conduct business activity.
Wioletta Świeboda
doaj   +9 more sources

Combination of CDM, ANFIS & MH Algorithms in a model to determine Fraudulent Financial-Tax Report [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2021
Companies sometimes file fraudulent financial statements for tax fraud. The purpose of this study is to combine data mining tools and artificial intelligence with meta-heuristic algorithms to explain and optimize a model for detecting fraud and tax ...
maryam yokhanehalghyani   +3 more
doaj   +1 more source

Discourse on Prohibition of Marriage With the Colleagues for Public Servants

open access: yesJurnal Konstitusi, 2023
After the Constitutional Court Decision Number 13/PUU-XV/2017, the labor regime which provided possibility of prohibiting workers for having marital bond with the colleagues, has been distorted to become a permissibility, after annulling Article 153. (1).
Muh. Afdal Yanuar
doaj   +1 more source

UTILISATION OF THE FINANCIAL SYSTEM AND PROFILE WEBSITE OF THE AL-KHOIRIYAH MOSQUE BANYU URIP

open access: yesJurnal Layanan Masyarakat (Journal of Public Services), 2023
This PPM report aims to provide an effective solution in overcoming the main problems faced in the process of recording Infaq Reports and going in and out of the mosque treasury, namely the Al Khoiriyah Mosque.
Teguh Herlambang   +5 more
doaj   +1 more source

Identifying and Ranking Factors Affecting Earnings Response Coefficient [PDF]

open access: yesIranian Journal of Accounting, Auditing & Finance, 2022
One of the most critical questions after financial statements is why market responses differ from companies with almost similar statements. This research aims to answer this question by identifying factors affecting the earnings response coefficient.
Seyed Mohsen Mousavi   +4 more
doaj   +1 more source

Penerapan Akuntansi Pondok Pesantren (Studi pada Toko Pondok Pesantren Sengkubang)

open access: yesAktiva, 2023
Purpose: This study aims to find out how prepared the Islamic boarding school shop is to manage finances and to inform about the feasibility of financial management in the Sengkubang Islamic Boarding School shop.
Wulan Wahyu Ningrum
doaj   +1 more source

Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Pada UMKM Rumah Makan Aruza Pontianak

open access: yesAktiva, 2023
This study aims to: 1) implement the preparation of financial statements in accordance with SAK EMKM on MSMEs of Aruza Restaurant. 2) find out what obstacles are faced by MSME actors in implementing SAK EMKM.
Sabirin Sabirin, Nurul Fitri
doaj   +1 more source

Initial Financing of Croatian SMES: Financial Reports Evidence [PDF]

open access: yesManaging Global Transitions, 2020
When starting a business, one of the major decisions that need to be made is how such business will be financed. Entrepreneur can consider different possibilities, the most commonly used sources of financing include own resources of entrepreneur(s) and ...
Roberta Kontošić Pamić   +1 more
doaj   +1 more source

Comparative analysis of the significant positions of financial statements on the example of Raiffeisen Bank in the Republic of Serbia and in the Republic of Croatia [PDF]

open access: yesEkonomski Signali, 2021
The business of modern companies and lives of individuals are linked inseparably with banks and their operations. A company is referred to a bank for financial transactions and it represents the most common source for financing the foundation and ...
Janaćković Tanja, Georgiev Maša
doaj   +1 more source

Frauds and manipulation in financial statements and opportunities for their relativization [PDF]

open access: yesEkonomski Signali, 2022
Financial reports represent the most efficient way to periodically present information on the company's operations to interested parties. The greatest responsibility for the quality of financial statements lies with the company's management and the ...
Mrvaljević Mirjana   +2 more
doaj  

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