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Design and Construction of a Web-Based Fixed Asset Management System with a Combination of Straight Line Method, MAUT, and Telegram Bot Integration: Case Study of North Lombok District Hospital

open access: goldTeknika
North Lombok District Hospital is a health service institution in North Lombok District, West Nusa Tenggara Province, that provides health facilities and services to the community.
I Made Teguh Arthana   +2 more
doaj   +2 more sources

Forecast China’s monthly urban fixed asset investment based on the ARIMA model [PDF]

open access: yesE3S Web of Conferences, 2021
In recent years, as China’s urbanization level has risen, China’s urban fixed asset investment has also been rising. Judging from monthly data, China’s urban fixed asset investment has shown a volatile upward trend, with an obvious 11-month cycle. And in
Yuan Jiangle, Li Yaning, Li Yayu
doaj   +1 more source

Pengaruh Perputaran Aktiva Tetap Terhadap Return On Assets Pada PT. BPRS HIK Parahyangan Bandung

open access: yesJurnal Perbankan Syariah, 2021
The level of efficiency of a company in utilizing fixed assets can be measured by calculating the turnover of fixed assets to measure the level of profit generated in relation to its fixed assets by calculating the profitability ratio, proxied by return ...
Kunto Ajibroto   +2 more
doaj   +1 more source

Innovations in fixed asset accounting

open access: yesВестник Воронежского государственного университета: Серия экономика и управление, 2023
Subject. Fixed assets provide for various types of activities and make up a significant part of the assets of corporations. The growth and improvement of fixed assets characterise the quantitative and qualitative development of a corporation's technical ...
Natalia G. Sapozhnikova   +2 more
doaj   +1 more source

DOES ACCOUNTING INFORMATION BECOME PERTINENT TO ASSET REVALUATION DECISION?

open access: yesAssets: Jurnal Akuntansi dan Pendidikan, 2022
This research aims to examine whether accounting information proxied by fixed asset intensity, financial leverage, and liquidity affect fixed asset revaluation decisions in the manufacturing sector in Indonesia.
Reaca Raksa Teruni   +3 more
doaj   +1 more source

ACCOUNTING STANDARDS FOR FIXED ASSETS OF U.S. GAAP AND IFRS: COVID-19 PANDEMIC AND EARNINGS MANAGEMENT PERSPECTIVES

open access: yesBAKI (Berkala Akuntansi dan Keuangan Indonesia), 2021
FASB and IASB have differences in setting the accounting standard for fixed asset. The FASB does not allow firms to restore the asset value that has been written down, while the IASB allow companies to recover the asset values that has been written down.
Andreas Vernando
doaj   +1 more source

Sustainable Growth Rate: Between Fixed Asset Growth and Firm Value [PDF]

open access: yesManagement and Economics Review, 2020
This study seeks to test the effect of fixed asset growth on sustainable growth rate and the role of sustainable growth rate in mediating the impact of fixed asset growth rate on firm value.
Nur LISTIANI, Supramono SUPRAMONO
doaj   +1 more source

Analysis of the asset position of the Hungarian pig farming sector based on the data of the Farm Accountancy Data Network (FADN) [PDF]

open access: yesJournal of Central European Agriculture, 2017
The goal of the study was the examination of the Hungarian pig sector with particular attention paid to the available assets, to the composition of the non-current assets, to the depreciation value, to the value of gross and net investments and to the ...
Ildikó ÁBEL   +2 more
doaj   +1 more source

Revaluasi Aset Tetap pada Perusahaan Sektor Industri Manufaktur Di Indonesia

open access: yesJurnal Akuntansi, 2021
IFRS was formed which is expected to improve the quality of financial reporting and enchance comparability of financial information for decision making. Indonesia is one of the countries that adopted IFRS. One of the IFRS standard adopted by Indonesia is
Chandra Ferdinand Wijaya
doaj   +1 more source

Managerial experience, fixed asset, and capital structure

open access: yesJurnal Ekonomi dan Bisnis, 2021
This study empirically investigates the effect of managerial experience on capital structure and the role of fixed assets as the moderating variable in this relationship.
Axel Giovanni   +3 more
doaj   +1 more source

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