Search all articles

The article is devoted to clarifying the circumstances that form the basis of state forgiveness (or semi-forgiveness) of criminals and crimes. Moreover, the author interprets the state forgiveness concept very broadly: and as mitigation of criminal liability for criminal acts, in the presence of certain...

The paper considers the medieval practice of cash accounting in the First Enterprise of Francesco Datini in Pisa, which dates back to 1383. The research is based on the data of the preserved cash registers, which is Entrata e Uscita. The authors carried out the analysis of the transactions on the cash...

Working capital management is central to corporate finance, directly affecting cash flow stability and market competitiveness. Taking S Company, a cosmetics and personal care enterprise, as the research subject, this paper analyzes its working capital management from 2019 to 2023 based on value chain...

The purpose of` the present study was to reduce the losses caused by flood and to prevent them in advance, by taking Laoshan District,Qingdao City as an object. on the basis of COM GIS and the spatial analysis functions of GIS, we designed an evaluation model to develop flood risk evaluation system for...

The pandemic of COVID-19 is posing a threat to businesses around the world, prompting them to reconsider their business strategies in order to survive. Businesses have had to confront a variety of concerns, such as supply chain interruptions, shifting customer behaviours, employee safety, and new work...

This article analyzed the problems of cash transaction and the tax evasion of enterprises based on the sample survey data of the small and micro enterprises of 10 provinces in Southeast, using the method of multiple linear regression models. It’s found that compared with the sale behavior, the cash transaction...

This study aimed at analyzing the needs and an appropriate instructional strategy related to village financial administration. The study used a development method, following the stages of the potential and the need problem in the instruction and the need of village apparatus in administrating the village...

Purpose: To study the injury difference of the un-aggregated and aggregated calcium oxalate monohydrate (COM) on human kidney proximal tubular epithelial (HKC) cells, and to discuss the molecular and cellular mechanism of kidney stone formation. Methods: The cell injure by crystals was evaluated by measuring...

The Central Statistics Agency recorded that the number of poor people was 48.22 thousand in Serdang Bedagai Regency, Indonesia. Poverty alleviation programs such as Non-Cash Food Aid (NCFA) and the Family Hope Program (FHP) are expected to improve the community’s economy. The aim of the research is to...

In component-based system design, one need to obtain from a given set of com-ponents an integrated system which is correct in the sense that the system is live, bounded and reversible. In this paper, based on the composition of augmented marked graphs, we propose a method for verifying correctness of...

Between 2016 and 2020, the stock price development of the coal subsector was abnormal. When benchmark coal prices declined, coal stock prices climbed. This study seeks to determine, in part and concurrently, the influence of net profit margin, cash ratio, and price to book value on stock return in businesses...

The aim of this paper is to explore, empirically, the channels of crisis transmission with regard to the Global financial crisis. EMP-based crisis proxy is used for eight countries, which include Argentina, Brazil, Canada, Indonesia, Japan, Korea, Mexico and Russia. The period considered for estimation...

Most of affiliated hospitals to colleges and universities are subordinate to the financial departments. Cash basis of accounting is used in these hospitals. But with the introduction of the new Financial Regulations for Institutions of Higher Learning, more requirements are imposed on cost accounting...

Mosque is center of Moslem worship activities. On the other hand, mosque also conducts variety of social and religious activities, thus it can be categorized as non-profit organization. In order to present its accountability, mosque needs to prepare financial report that is comply with Indonesia Accounting...

Under the social background of pan-entertainment, fan economy as a new economic form has been active in the public’s view, but for a long time, due to the capital market control of the fan economy industry and the lack of effective supervision, resulting in a variety of chaotic phenomena, especially...

This report discusses an analysis of the difference between the old and the new regulations in the Indonesian Taxation Law on the Procedures of Double Taxation Avoidance Agreement and the administrative implications arising from the enactment of the statute. The results show that PT FM International...

This study aims to examine the effect of financial literacy and risk perception on financial services without cash to get a comprehensive picture of the policy framework in supporting movements without cash. The analysis technique uses cross-sectional data design, obtained by self-reporting using a questionnaire...

This study revealed the top three characters of failed start-ups by analyzing five cases from unfulfilled market to team disharmony. This paper proposed three purposes. First, to analyze the primary factors why most start-ups do not succeed. Second, to identify the challenges faced by the leaders in...

This study aims to empirically prove the effect of long-term debt and operating cash flow in the Indonesia Stock Exchange from 2015 to 2017 on company investment opportunities. The analysis applied a quantitative method using IBM SPSS 20. The results of the F-test show that long-term debt and operating...

We live in the time when collective enti-ties of all kind are being crashed, when they go through invisible substantial transformation. The dominant social par-adigm is moving focus from collective to an individual. This paper analyses the influence of changing social paradigm on education system. Why...

Electronic information industry is the hottest industry in the contemporary economy. With the continuous development of the industry, some problems in the supply chain appear gradually. In order to expand the scale of sales, electronic information industry often produces a large number of credit sales,...

The importance of events for urban development is discussed by many experts. This paper emphasizes the economy impact of event tourism industry for local communities. In this article, some cases from the literature of event tourism and their findings were reviewed. This paper examines the important factors...

Carbonic maceration (CM) is a promising post-harvest technique for enhancing speciality coffee quality, yet its financial viability for small-scale farmers, particularly in Indonesia, remains unexamined. This study addresses this gap by evaluating the economic feasibility of CM for Arabica coffee farmers...

Receivables securitization is a kind of credit asset securitization, which is a financing process to restructure the receivables of enterprises that lack liquidity but have future cash flow to issue marketable securities in the asset pool formed. Since the 20th century, the majority of China’s various...

This article delve into the shopping rebate network business model from three aspects, including mode of operation, trends and profit model. Shopping rebate network build Taobao Open Platform B2C and third-party shopping guide website Affiliate rebate site. Users can go through the shopping rebate network...

The manifestation of inflationary processes is directly related to the structure and dynamics of the money supply, as well as its main flows. The growth of the money supply and the velocity and direction of movement of its main streams in the most part due to the functioning of the banking sector as...

Sugarcane is a crucial cash crop in India, significantly impacting the country’s economy through its extensive use in the sugar industry. However, various diseases are hindering sugarcane production. Effective identification and management of these diseases can substantially improve yields. In this study,...

This research aims to analyze the factors determining the dividend policy of the Southeast Asian non-financial corporate sectors. In this research, the dividend policy of firms in Southeast Asia follows more closely the predictions of Modigliani-Miller theory, that dividend policy does not give impact...

Skype is beyond any doubt the most popular VoIP application on the Internet. Its amazing success has drawn the great attention of telecom operators and the research communities, both are interested in knowing its internal mechanism, characterizing its traffic, and understanding its users’ behavior. However,...

The study of initial public offering (IPO) pricing and premium is of significant importance, as improper pricing may lead to insufficient financing for companies or the formation of market bubbles, adversely affecting economic stability. This paper examines the impact of internal company factors, such...

This article was aimed to analyze instructional material need for improving the students' ability to write a cash flow report. The writing of a cash flow report consisted of (1) method and format of a cash flow report; (2) procedure in writing a cash flow report, and (3) analysis of accounts that belong...

This study aims to determine society interest in Automatic Teller Machines (ATMs) in the Lembaga Perkreditan Desa (LPD) in Bali in terms of Theory of Planned Behavior (TPB). The design in this study uses a quantitative descriptive method. The data obtained from the questionnaire and then processed and...

Firstly, this paper summarizes the theoretical basis of dividend distribution and selects SAIC Motor, a listed company in China’s automobile industry, to introduce and analyse its dividend distribution policy. Specifically, this paper summarizes the characteristics of SAIC’s dividend distribution policy...

This research aims to analyze working capital management in selected manufacturing firms in Indonesia and Thailand. Database of 216 companies is selected for the ten years from 2008-2017. The cash conversion cycle is the measuring tool to calculate the efficiency of working capital management. Tobin’s...

The objective of the study is to analyse the sticky cost behaviour and the factors that affect the cost stickiness on manufacturing companies listed in Indonesia Stock Exchange. The behavior of sticky cost in this study is found by analyzing selling, general and administrative costs which are categorized...

The Media has imperative role in promoting tourism by establishing a good awareness and insight to comply the needs of the travellers both domestic and international. Since the last two decades, the digital media environment has increased rapidly. In Indonesia, based on survey conducted by Nielsen Indonesia...

Various countries have proven that waqf is an economic instrument to boost the welfare of the people. Indonesia is a country with a majority Muslim population of 87.18%. With a large Muslim population, Indonesia has a high chance of waqf. Cash waqf in Indonesia is even assumed to reach 3 trillion annually....

This research aimed to analyze implementation cashless government system at Ministry of Religious Ciamis Office to modernize the transaction of the state budget for transparent and accountable bureaucracy. The cashless government system is considered as part of public innovation to encourage public sector...

This study aims to provide empirical evidence of the relationship between financial distress with modified Altman z-score model and free cash flow on earnings management with audit quality as moderating. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange in 2016–2020....

The Church is a form of non-profit entity, based on SFAS 45 Revision 2015 on Non-Profit Entity Financial Statements, so the church needs to make accountable, relevant and credible financial statements. In order to be able to produce financial statements in accordance with SFAS 45 revision 2015 such as...

The banking industry is one of the industries that shares in great demand by the people who will invest in the capital market. Not only interested by local investors but also even banking industry stocks are in great demand from foreign investors. The purpose of this research is to know the fair price...

Good corporate governance (GCG) is the principles and rules that ensure that the company is managed transparently, accountably, responsibly, independently, and fairly. To realize this, management needs to conduct effective financial governance as a form of accountability to the board of the guidance...

This paper gives a balanced view of the opportunities of robo-advisory platforms to exert financial performance and, ultimately, a potential effect on the economics of a financial gap in the field of personal finance. Though the use of these fintech tools is touted as leading to increased equity in accessing...

With the increasing perfection of the capital market, the financing behavior of the listed companies has become more and more mature. Every enterprise must finance, because financing as an important part of modern enterprise, can provide sources of funds to effectively guarantee enterprise and long-term...

This study aims to evaluate the investment in purchasing CT Scan machines at Government Hospital, Government and corporate has a difference s to evaluate their investment Private Hospital, to assess whether the investment is feasible or not can be seen from the financial aspects without ignoring other...

This research aims to determine the Indonesian’s acceptance of non-cash transaction using QRIS. The data of this research were obtained from questionnaire given to 277 respondent, processed using descriptive statistic analysis. The result of this research indicate that more than 50 percent Indonesians...

In the disruptive era, cash-waqf has greater potential for humanitarian and economic development impacts. Therefore, this study aims to find the initiative of involvement of Muhammadiyah members in cash-waqf by analyzing their level of understanding of it. The primary data were taken based on the answers...

As Corona virus occur in January and later spread to the whole world, the economy got hit hard by this epidemic. And catering industry got hit the most during Cov-19. However, many companies didn’t choose “sitting duck”, instead they stayed positive to face the crisis and keep operating during the worst...

In the conditions of the market economy, the main purpose of regional enterprises is to retain positions in the market, to make a profit and to optimize costs. In the conditions of the modern Russian economy, the most important indicator of the development of regional enterprises of the construction...

Going public with Dual-class structure is a controversial way of accessing capital market as it deviates from one share one vote regime therefore; it is greatly criticized by investors and academicians. It is believed that insiders choose this structure to expropriate minority shareholder's wealth and...