Search all articles

In this article, the construction of valuations in Chinese private equity fund, the process and the steps of the construction and three important problems during the process were discussed. In order to solve the three problems, firstly, the real value of the evaluation before certain point was determined...

Against the backdrop of next-generation information technologies’ rapid development, network infrastructure construction increasingly influences corporate financial behaviors. Taking Chinese A-share listed companies (2009–2024) as samples, this study uses the “Broadband China” strategy as a quasi-natural...

The success of a manufacturing company is influenced by inventory control. The purpose of this study is to determine the inventory policy in controlling the company’s raw materials and to determine the extent of inventory cost efficiency if the company applies the EOQ method. This study uses a descriptive...

The development of cyber technology has improved economic activity in Indonesia. It brings advantages to the economy, but the disadvantages undoubtedly exist and become a major problem for Indonesia’s financial security. Cybercriminal activity such as phishing has become common in Indonesia since the...

As one of the important forms for dividend distribution, cash dividend is the main method for return to shareholders. China Securities Regulatory Commission has released a series of related measures since 2008 to encourage listed companies to adopt long-term dividend policies and guide listed companies...

The research objective was to determine the effect of cash flow components consisting of operating cash flow, investment cash flow, financing cash flow, gross profit, and earnings per share on stock returns. The population is the annual report of manufacturing companies listed on the Indonesia Stock...

The creativity and innovation of domestic telecommunications operators is still very slow and lagging behind the creativity and innovation developed abroad. This has an impact on profitability measured by ROA on five telecommunications companies listed in the IDX. Often companies need additional funds...

Rapid technological advances and the digitization of financial transactions are accelerating the global shift toward a cashless economy. Online payment methods are said to offer efficiency, security, and convenience, hence governments and companies across the globe are embracing them. Despite the benefits,...

With the further development of the socialism public finance reform and the socialism market economy, due to the lack of a complete government and non-profit organization accounting system, the existing government and non-profit organization accounting systems that rely only heavily on the planned economy...

This study aimed to determine the effect of digital payments namely QRIS on buying interest. The object of this research is MSMEs, assisted by Rumah BUMN South Sumatra. This research was conducted using a quantitative-descriptive approach. The population in this study was 20 MSMEs assisted by Rumah BUMN...

The research objectives of this article are to analyze more deeply (1) arrangements for implementing cash processing cooperation agreements, and (2) legal protection for banks in cash processing cooperation agreements with Cash Processing Service Provider Companies. The type of research used is a type...

Development is an effort to provide and ensure community welfare. Almost the entire process of local economic development in Indonesia focuses on the rural agricultural sector. The aim of this study is to analyze the economic development program in improving the community welfare of Gadingkulon Village...

This study examines how performance expectations, effort expectations, social influences, and facilitating conditions affect the intention to use accounting software among micro, small, and medium enterprises (MSMEs) in Padang. The research focuses on MSMEs that have used accounting software for at least...

PT. Daya Matahari Utama (DMU) was founded by PW Muhammadiyah East Java in 2007 where the company is very important for the progress of Muhammadiyah organizations in the economic field. The initial capital collection uses a capital joint venture between members through cash waqf. This research will be...

Targeted poverty alleviation reshapes the opportunity set of small and micro enterprises by widening access to finance, easing market frictions, and extending public support for capability building. Yet many beneficiary firms continue to exhibit fragile liquidity, informal bookkeeping, and weak internal...

Financial assets' investment income is proportional to the risk, high income corresponds to high risk. As the most important derivatives, stock index futures' primary function is hedging. Based on the theory of hedging and the method to evaluate its effectiveness, this paper carries out an empirical...

The payment market in Russia and the Volgograd region is not developed sufficiently either institutionally or organizationally; payment systems, as the main market participants, have heterogeneous characteristics, what gives the possibility to digitally form new fast-growing segments of the payment market...

The emergence and development of Internet finance has brought about a thorough subversion and profound transformation of traditional finance, which not only changed the supply and demand structure of money, but also had a profound impact on the transmission mechanism of monetary policy. Based on the...

The study investigates the application of cash basis accounting within the accounting practices of Indonesian village governments. In many developing nations, including Indonesia, the revolution from traditional bookkeeping practices to IPSAS cash basis accounting system has been a challenging and significant...

The article is devoted to the development of methodological approaches to the capitalization of resources of oil and gas fields in the subsoil. A new methodological approach to the capitalization of oil and gas resources has been developed that combines a differentiated accounting of investment characteristics,...

This paper analyses the business sustainability of on-grid mini hydropower plants. It helps to improve the implementation effectiveness of renewable energy in Indonesia. The sustainable business of on-grid mini hydropower plants is a key for increasing renewable portion and emission reduction. Twelve...

Fuel supply chains face critical challenges in balancing service reliability and cost efficiency, particularly in emerging markets with limited storage capacity. PT XYZ, a fuel distributor in Timor Leste, experienced two stockout incidents and two demurrage events in 2023, resulting in financial losses...

Due to the rapid growth in popularity of electronic cash, electronic voting and location-based mobile, the design of secure schemes with low-bandwidth and blocking attacks capability is an important research issue. In this paper, we propose an efficient provably secure ID-based blind signature with message...

In 2006, “private placement” was officially recognized by China Securities Regulatory Commission. Private placement is favored by listed companies because of its low cost and simple operation, and has become the preferred way of equity refinancing. However, this way also provides a channel for the large...

The adoption of digital payment systems has grown rapidly worldwide, yet elderly populations face challenges in embracing this shift. This study investigates the factors influencing digital payment adoption among the elderly in Kampar, Perak, a former mining town in Malaysia with a growing elderly population....

Urban life refers to people living in towns and cities, the most important feature of which is high mobility. Living in urban areas has been found to reduce leisure time because of a highly scheduled life, which means that many residents are now relying on technology to achieve their schedules. In this...

Project finance is characterised by a range of specific features in comparison with standard financing sources such as corporative or credit financing. In most cases, the difference arises from the characteristics of the borrower and way of generating cash for loan repayment. Accordingly, if the project...

Android based learning media is one way to enhance technology literacy amongst students. Learning implementation by utilizing smartphones and tablets may provide positive impact, not only cognitive ability but also metacognitive, affection and social culture realm. This research developed learning media...

The purpose of this study is to investigate the impact of the adoption of International Financial Reporting Standards (IFRS) on accrual-based earnings management (EM) and real activities manipulations (RAM). The research is motivated by the fact that past studies have indicated the existence of no significance...

Generation Z is a generation that cannot be separated from gadgets. Generation Z has been a market for e-wallet producers, especially during the Covid-19 pandemic since 2019. In other words, this pandemic has changed several ways of life. For instance, the new normal affects transaction activities for...

This research discusses the factors influencing firm value. This study uses energy and basic materials sector companies listed on the IDX in 2019–2023. A total of 97 data were obtained based on the purposive sampling technique. Using SPSS version 25, the variables studied include independent variables...

Yunnan is an agricultural province, whose task of poverty alleviation is arduous. The cultivation of tobacco leaves is an important source of farmers' income in most areas and has gradually become an important means for farmers to get rid of poverty and become rich. Based on the situation in Yunnan province,...

The purpose of this study is to find out how accountants and non-accountants interpret earnings, and what the reality behind the interpretation. A reality in the accounting profession and students of SMK Akuntansi establish a perception that profit is matching between income and expense (syntactic)....

In the current complex and ever-changing financial market environment, investors face the potential impact of interest rate fluctuations on the value of their investment portfolios. The duration of bonds plays a crucial role in measuring the sensitivity of bond prices to changes in interest rates. To...

Service industry is an important indicator to measure the comprehensive competitive strength of a region. However, the development level of service industry in Jilin Province has a large gap compared with that of other provinces. This paper carries out elaboration and case analysis of the tax planning...

The pandemic of COVID-19 along with the lockdown policy have affected all business sectors around the world, which leads to changes in the economic growth of nations. Thus, this study is conducted to analyze the impact of COVID-19 on the financial condition in the Indonesian life insurance industry from...

This study examines the influence of Net Profit Margin (NPM), Cash Conversion Cycle (CCC), and Free Cash Flow (FCF) on Company Value, with Company Size and Dividend Payout Ratio as moderating variables. The research focuses on Fast-Moving Consumer Goods (FMCG) companies listed on the Indonesia Stock...

This paper investigates the effect of executives character and gender on corporate tax avoidance. Gender in this research is measured by dummy variable, executives character is measured by the company risk, while tax avoidance is measured by the cash effective tax rate. Data analyzed consisted of 20...

The coal industry is a pillar industry in China. It is very important for risk assessment of listed companies in the coal industry. Selecting 24 listed companies in the coal industry in China as the research object, build risk assessment indicators for listed coal companies from five aspects: debt-paying...

The use of this electronic wallet makes it easier for humans to transact at a distance or near. Only need a smartphone without cash and an ATM card, the transaction process can be done. Based on this background, the authors raised the formulation of the problem, namely how the legal regulation of the...

Each phase of an enterprise's life cycle brings different impacts on corporate financial health. Financial distress may be associated with the emergence of a crisis, failure and / or bankruptcy. To identify these negative corporate phenomena timely, you need to know the appropriate symptoms. These symptoms...

The purpose of this study is to amass data on the impact of good corporate governance, free cash flow, and debt on profit management, with audit quality serving as a moderating variable. Thirteen firms were included in the sample, and data were acquired through judicious selection and documentation....

How to solve the SME (small and medium-sized enterprises) financing difficulty domestic scholars has always been the hot topic to study, the enterprise net cash flow condition will determine the fate of the business, supply chain financing provides new ideas for to solve this problem. This paper researched...

Since the beginning of the 21st century, the real estate industry has become an important engine to promote economic development. Moreover, it has entered a critical period of history. At the same time, the real estate industry has become a distribution center of capital and risk in the national economy...

The local tourism industry increases the formal sector and informal and its labor and presents the symptoms of the shadow economy. Shadow economy practices include: 1) use of uneducated and unskilled workers who legally or illegally profit from tourism; 2) irresponsible use of natural resources and the...

This paper adopts Roychowdhury’s models of predicting the cash flow from operation(CFO), takes IPO Company in 2002-2011 year as the study sample, and carries out empirical study on the manipulation of CFO in IPO Company 1 year before issue year, issue year and 1 year after issue year. This paper finds...

This study aims to explain the mechanisms of procurement of goods and services and identify the weakness of internal controls in the procurement of goods and services at XYZ University. Due to time and data constraints, this study is limited to control activities on the procurement of goods and services...

In an uncertain business environment, most of the companies will do some actions to optimize their performance such as merger & acquisition, where this action commonly followed by divestiture. Previous studies have shown diverse impacts from divestiture. In this study, the sample used were companies...

Current technological developments affect various aspects of life, including the marketing strategy of a product. As digital marketing becomes increasingly immersive and innovative, consumers continue to be captivated and experience things differently. One of the local perfumes, let’s call it XYZ perfume,...

This study evaluates the working capital management efficiency of Foshan Haday Flavouring & Food Co., Ltd., from a supply chain perspective for the period 2019-2023. Taking Haday as a case study and using financial ratio analysis, it is found that the company’s market dominance results in a consistently...