Results 1 to 10 of about 3,103,700 (302)

Implementation of Accounting Standards as an effort to realize the Accountability of Sharia Microfinance Institutions

open access: yesAl-Arbah, 2022
Purpose - This study aims to analyze the presentation of the financial statements of what factors influence the presentation of the financial statements of Islamic microfinance institutions according to PSAK 101.   Method - This study aims to explore the
Naili Saadah
doaj   +1 more source

DOMINIO DEL CONCEPTO DE RESPONSABILIDAD SOBRE LA PRESENTACIÓN FINANCIERA POR LOS ESTUDIANTES DE DOS UNIVERSIDADES DE LA CIUDAD DE CALI

open access: yesRevista Criterio Libre, 2020
This article aims to clarify the concept of responsibility in the preparation, elaboration and presentation of financial statements in companies and their relationship with those in charge of legal representation (administrator) and the
Bibiana Rendón Álvarez   +2 more
doaj   +1 more source

ANALISIS RASIO SOLVABILITAS PADA PERBANKAN SYARIAH YANG TERDAFTAR DI JII70

open access: yesFinansia, 2023
The increase in company debt will be inversely proportional to the increase in profits, the higher the company's debt, the lower the profit obtained, but the increase in debt is precisely in line with the increase in profits.
Iva Faizah, Muhammad Tahir
doaj   +1 more source

Determinants of Pentagon Fraud in Detecting Financial Statement Fraud and Company Value

open access: yesMajalah Ilmiah Bijak, 2021
Purpose of this study was to analyze the determinants of fraud pentagon, namely pressure, opportunity, rationality, capability and arrogance of fraudulent financial statements and value. company.
Heru Satria Rukmana
doaj   +1 more source

Financial Statement Layouts

open access: yes, 2023
This chapter examines the financial reporting requirements and presentation formats for annual financial statements in various European jurisdictions. The study focuses on the implementation of EU Directive 34/2013, which introduced different categories of undertakings and financial reporting requirements tailored to the size of the entities.
Michele Bertoni, Ugo Sostero
openaire   +2 more sources

Analisis Penerapan SAK ETAP Pada BUMDes Luhur Sepakat Desa Sido Luhur Kabupaten Bengkulu Utara

open access: yesDisclosure, 2021
The purpose of this study is to examine whether the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in BUMDes Luhur Sepakat financial statements have gone well in accordance with SAK ETAP in which there are balance ...
Zahrah Indah Ferina   +2 more
doaj   +1 more source

External auditing role and responsibility in detection and prevention enterprise financial statements frauds [PDF]

open access: yesEkonomski Pogledi, 2016
Reliable, relevant and objective enterprise's financial statements are the most important sources of key information for many internal and external users.
Dimitrijević Dragomir
doaj   +1 more source

An Empirical Study on the Influence of Consolidated Financial Statement’s Amplification Effect on Audit Fees

open access: yesDiscrete Dynamics in Nature and Society, 2022
As the investing enterprise brings the invested enterprise into the consolidation scope, the number of the items in the consolidated financial statements is enlarged relative to the parent company’s financial statements, which is called the amplification
Ximing Zhan, Mengying Zhao, Lijuan Yan
doaj   +1 more source

The Implementation of Accrual-based Accounting in Indonesian Government: Has Local Government Financial Statement Quality Improved?

open access: yesJournal of Accounting and Investment, 2019
This paper seeks to find evidence accrual accounting implementation within local government in Indonesia. The evidence comes from the quality of financial statements published by the local government in Indonesia.
Asaprima Putra Karunia   +2 more
doaj   +1 more source

INTERNET SEBAGAI MEDIA PELAPORAN INFORMASI KEUANGAN PADA PERUSAHAAN LQ-45 di BEI

open access: yesEl Muhasaba: Jurnal Akuntansi, 2012
Internet as a medium for reporting financial information (Case Study In The LQ-45 in IDX) is the result of research that explore the internet media in the development of accounting information systems. So some of the problems that arise are: (1) Does the
Sri Andriani
doaj   +1 more source

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