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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
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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
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ANALISIS RASIO SOLVABILITAS PADA PERBANKAN SYARIAH YANG TERDAFTAR DI JII70
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
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Determinants of Pentagon Fraud in Detecting Financial Statement Fraud and Company Value
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
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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
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Analisis Penerapan SAK ETAP Pada BUMDes Luhur Sepakat Desa Sido Luhur Kabupaten Bengkulu Utara
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
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External auditing role and responsibility in detection and prevention enterprise financial statements frauds [PDF]
Reliable, relevant and objective enterprise's financial statements are the most important sources of key information for many internal and external users.
Dimitrijević Dragomir
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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
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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
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INTERNET SEBAGAI MEDIA PELAPORAN INFORMASI KEUANGAN PADA PERUSAHAAN LQ-45 di BEI
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
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