Results 1 to 10 of about 65,483 (54)

An Assessment of the Equity Method in Subsidiaries and Its Ability for Use in Tax Applications

open access: yesMuhasebe Enstitüsü Dergisi, 2022
In accordance with the full set of International Financial Reporting Standards/ Turkish Financial Reporting Standards (IFRS/TFRS), investments in subsidiaries and business partnerships are recorded using the equity method when significant influence has ...
Arif Ayluçtarhan
doaj   +1 more source

Examining the Relationship Between the Modified Value-Added Intellectual Coefficient and Financial Performance: A Study on the BIST Bank Index

open access: yesMuhasebe Enstitüsü Dergisi, 2022
The purpose of this study is to examine the relationship between the intellectual capital components and financial performance of banks in the Borsa Istanbul (BIST) Bank Index for the 2010-2021 period.
Yaşar Bayraktar, Oğuz Yusuf Atasel
doaj   +1 more source

Econometric Analysis of the Effect of Oil Price Volatility on Country Economic Indicators: The Case of Turkey

open access: yesMuhasebe Enstitüsü Dergisi, 2022
Developments in crude oil prices are closely followed in world markets and have a significant impact on the conjuncture of world economics. This study aims to investigate the effects of fluctuations in oil prices on the Turkish economy.
Merve Arslan   +2 more
doaj   +1 more source

KPMG Case II

open access: yesMuhasebe Enstitüsü Dergisi, 2022
This study was written with the purposes of following up on the case of KPMG Limited International and the incidents published in 2020 under the title “Illegal Use of PCAOB Data and Cheating in Training Exams” and of reviewing the second incident of ...
Neriman Yalçın
doaj   +1 more source

The Effect of Internal Audit on Business Performance in Industrial Enterprises and a Survey Study

open access: yesMuhasebe Enstitüsü Dergisi, 2023
Focusing on providing added value to the organization by examining and improving business operations, the primary goal of internal audit is to help achieve business objectives.
Yılmaz Uzun, Sinan Aslan
doaj   +1 more source

Determining The Input Levels Used in Measuring Fair Value: Research Into BIST Companies

open access: yesMuhasebe Enstitüsü Dergisi, 2023
The primary purpose of this study is to present the general view of the reported assets and liabilities of the companies operating in the financial institutions sector by using the fair value hierarchy levels.
Rümeysa Atıcı
doaj   +1 more source

The Impact of IT Application Control on the quality of the Audit Evidence: An Application Example

open access: yesMuhasebe Enstitüsü Dergisi, 2022
In recent years, firms have started to invest millions of dollars on information technologies for a number of reasons, such as managing their operations more effectively, expanding trade channels, and preventing fraudulent activities.
Nabi Küçükgergerli   +1 more
doaj   +1 more source

BIBLIOMETRIC ANALYSIS OF HALAL LIFESTYLE MARKETING MIX FOR THE PERIOD 2020-2025 WITH VOS VIEWER

open access: yesProfit: Jurnal Kajian Ekonomi dan Perbankan Syariah
This study aims to explore research trends on the marketing mix in the context of the halal lifestyle using bibliometric analysis. Using the VOSviewer software, this research analyzes 997 documents published between 2020 and 2025 related to this topic ...
Mastika Sari Harahap   +2 more
doaj   +1 more source

BIBLIOMETRIC MAPPING OF INFLATION DUE TO THE COVID-19 PANDEMIC IN INDONESIA USING VOSVIEWER

open access: yesProfit: Jurnal Kajian Ekonomi dan Perbankan Syariah
This study aims to examine the impact of the COVID-19 pandemic on inflation in Indonesia. The pandemic has had a wide and profound effect on various aspects of life, including the economy. Disruptions in supply chains, changes in consumer demand patterns,
Putri Amelia Pasaribu   +2 more
doaj   +1 more source

MEMBER PERCEPTIONS ON BUSINESS CAPITAL FINANCING PRODUCTS IN EMPOWERING MICRO, SMALL AND MEDIUM ENTERPRISES AT BAITUL MAAL WAT TAMWIL "UMMAT SEJAHTERA ABADI" NALUMSARI BRANCH

open access: yesProfit: Jurnal Kajian Ekonomi dan Perbankan Syariah
The financial system in Indonesia continues to progress, especially in financial institutions based on Sharia. Sharia Microfinance Institutions actors develop along with an increase in turnover which is influenced by member perceptions of a product.
Dewi Laras   +2 more
doaj   +1 more source

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