Results 61 to 70 of about 1,865,637 (159)

Government Financial Reporting: A Study of Nested Controversy

open access: yesFinancial Accountability &Management, Volume 42, Issue 3, Page 461-478, August 2026.
ABSTRACT There are two schools of thought on government financial reporting: one emanating from societal values and accountability to citizens; and one based on investment decisions and a business approach. There are staunch proponents of these different perspectives, which are rooted in economic thought and values.
Sheila Ellwood, Rhoda Brown
wiley   +1 more source

The Challenges of Backsourcing

open access: yesFinancial Accountability &Management, Volume 42, Issue 3, Page 427-445, August 2026.
ABSTRACT Public sector outsourcing sometimes ends in unexpected termination, forcing authorities to engage in backsourcing. The aim of this study is to identify the challenges posed by unexpected terminations of sourcing contracts in the public sector and analyze how actual practices in these situations diverge from theoretical expectations in the ...
Johan Berlin   +3 more
wiley   +1 more source

Pengaruh Asset Utilization Ratio (AUR) terhadap Net Profit Margin (NPM) pada PT. BPRS Baiturridha Pusaka [PDF]

open access: yes, 2015
Asset Utilization Ratio (AUR) digunakan untuk mengukur tingkat efisiensi yaitu mengukur kemampuan manajemen bank dalam mengelola asset yang dimiliki untuk menghasilkan pendapatan, baik secara operasional, maupun non operasional.
Kalis Triniatun, Kalis
core   +1 more source

Evaluation of the e‐Surveyor Mobile Application for Undertaking Plant Surveys and Predicting Habitat Type

open access: yesEcology and Evolution, Volume 16, Issue 7, July 2026.
We evaluated the accuracy of the e‐Surveyor mobile application, which includes automated identification for plant species and habitat prediction. We compared species lists collected by citizen scientists using the application in the field with data recorded by expert botanists. Most citizen scientists were able to accurately identify almost half of the
Lucy E. Ridding   +12 more
wiley   +1 more source

ANALISIS PENGARUH CURRENT RATIO (CR) DAN NET PROFIT MARGIN (NPM) TERHADAP PERUBAHAN LABA PADA PT GLOBAL MEDIACOM, Tbk. [PDF]

open access: yes, 2019
The purpose of this study was to determine the effect of the Current Ratio (CR) and Net Profit Margin (NPM) to changes in earnings in the PT. Global Mediacom Tbk. in this study used data is the period from 2005 to 2013.
Prasetyo, Ery Teguh, Rizqi, Emilda
core   +1 more source

PENGARUH NET PROFIT MARGIN (NPM) TERHADAP HARGA SAHAM PADA PT. INDOSAT TBK

open access: yes, 2009
Net Profit Margin (NPM) merupakan sebuah alat analisis yang mengukur kemampuan perusahaan dalam mendapatkan laba. Selain sebagai bagian dari rasio profitabilitas perusahaan, Net Profit Margin (NPM) juga dapat mengukur kemampuan manajemen perusahaan dalam
Nugraha, Ari
core  

Layered Nanoporous Platforms for SERS Sensing

open access: yesAdvanced Materials Interfaces, Volume 13, Issue 12, 23 June 2026.
Here, we present a detailed investigation of the SERS performance of layered nanoporous metals. The controlled deposition of well‐defined, stacked porous layers enabled a systematic analysis of the effects of multimetallic systems in SERS experiments. Numerical models are also used to support the experimental findings.
Yanqiu Zou   +18 more
wiley   +1 more source

The Effect of Debt-To-Equity Ratio (Der), Net Profit Margin (Npm), And Return-On-Investment (Roi) On Profit Growth

open access: yesInternational Journal of Economics and Management Studies, 2021
Haryono Umar   +2 more
openaire   +1 more source

The Influence Of Return On Equity (Roe), Return On Assets (Roa) And Net Profit Margin (Npm) On PT Minimal Tiga Kata, 2019 – 2023

open access: yesJournal of Social Science and Business Studies, 2023
This study aims to determine the effect of Return On Equity (X1), Return On Assets (X2), and Net Profit Margin (X3) on Stock Prices (Y) at Minimum Three Word PT in 2019-2023. The population in this study is the financial statements of PT Minimum Three Words and a sample of 17 samples in quarterly form from 2019 – 2023.
openaire   +1 more source

PENGARUH DEBT TO EQUITY RATIO (DER) DAN NET PROFIT MARGIN (NPM) TERHADAP EARNING PER SHARE (EPS)

open access: yesJurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
Penelitian ini bertujuan untuk menguji secara empiris pengaruh Debt to Equity Ratio (DER) dan Net Profit Margin (NPM) secara parsial maupun simultan terhadap Earning Per Share. Penelitian ini menggunakan Earning Per Share sebagai variabel dependen dan Debt to Equity Ratio dan Net Profit Margin sebagai variabel independen.
Aprillia Novita Sari, null Budi Sukardi
openaire   +1 more source

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