A. Manurung, Nera Marinda Machdar, Jerry Marmen Simanjuntak, Amran Manurung
This research aims to explore the Market volatility, Market return, exchange rate and foreign stock buying, on market liquidity in the Indonesia Stock Exchange. This research use VAR (Vector Autoregression) to estimate coefficient model. Monthly data is used for period of January 2010 to December 2023. This research found that Market Liquidity lag – 1 and Lag-2 positively significant impact on Market Liquidity. Market Return negatively significant influence on Market Liquidity. Exchange Rate negatively significant impact on market liquidity. Pandemic era or Covid-19 positively significant affected on market liquidity. IDX issued a rule to reduce 1 lot trading to become 100 stocks which is positively significant influence on Market Liquidity. Stock Volatility and Foreign Buying did not affect on market liquidity.
{"title":"Determinant of Market Liquidity in Indonesia","authors":"A. Manurung, Nera Marinda Machdar, Jerry Marmen Simanjuntak, Amran Manurung","doi":"10.47191/afmj/v9i5.01","DOIUrl":"https://doi.org/10.47191/afmj/v9i5.01","url":null,"abstract":"This research aims to explore the Market volatility, Market return, exchange rate and foreign stock buying, on market liquidity in the Indonesia Stock Exchange. This research use VAR (Vector Autoregression) to estimate coefficient model. Monthly data is used for period of January 2010 to December 2023. This research found that Market Liquidity lag – 1 and Lag-2 positively significant impact on Market Liquidity. Market Return negatively significant influence on Market Liquidity. Exchange Rate negatively significant impact on market liquidity. Pandemic era or Covid-19 positively significant affected on market liquidity. IDX issued a rule to reduce 1 lot trading to become 100 stocks which is positively significant influence on Market Liquidity. Stock Volatility and Foreign Buying did not affect on market liquidity.","PeriodicalId":208291,"journal":{"name":"Account and Financial Management Journal","volume":"45 21","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140980619","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The aim of this study is to determine the impact of bank resources and interest margin on the long-term bank lending in the countries of the franc zone over the period 2006-2016. We adopted a static panel data model and the random effects estimator. We used a static panel data model with random effects and the generalized least squares (GLS) estimation method. Our results show that basic bank capitalization and long-term savings positively and significantly impact the supply of long-term bank loans within this area. Only equity negatively and significantly affects the granting of long-term bank loans. We also find that the bank interest margin negatively and significantly influences the granting of long-term bank loans.
{"title":"Bank Resources, Interest Margin and Long-Term Bank Financing in Franc Zone","authors":"Dongho Wamba Tejio Willi Verlaine, Takoulac Kamta Marcel, Dinah Gembom Phungeh","doi":"10.47191/afmj/v9i1.01","DOIUrl":"https://doi.org/10.47191/afmj/v9i1.01","url":null,"abstract":"The aim of this study is to determine the impact of bank resources and interest margin on the long-term bank lending in the countries of the franc zone over the period 2006-2016. We adopted a static panel data model and the random effects estimator. We used a static panel data model with random effects and the generalized least squares (GLS) estimation method. Our results show that basic bank capitalization and long-term savings positively and significantly impact the supply of long-term bank loans within this area. Only equity negatively and significantly affects the granting of long-term bank loans. We also find that the bank interest margin negatively and significantly influences the granting of long-term bank loans.","PeriodicalId":208291,"journal":{"name":"Account and Financial Management Journal","volume":"124 28","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139387766","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The company's main goal is to grow and develop well. To be able to grow, company management must be able to improve company performance which is usually measured by profitability. There are several factors that influence profitability, including corporate governance mechanisms. This research aims to examine the influence of corporate governance mechanisms on banking performance. In this research, corporate governance mechanisms are measured by institutional ownership, managerial ownership, independent board of commissioners, size of the board of directors and size of the audit committee, while banking performance is measured by Return On Assets (ROA). The population in this research is the banking industry listed on the Indonesia Stock Exchange, totaling 46 banks and all of them were taken as samples. The observation period is 4 years (2019 – 2022) with quarterly data. To test the hypothesis, use multiple regression analysis with a significance requirement of 0.05. The data was processed using the SPSS version 25 program. The results of this study show that institutional ownership and the board of directors have no effect on financial performance, while managerial ownership has a significant effect but with a negative coefficient. Meanwhile, independent commissioners and audit committee size have a positive effect on performance.
公司的主要目标是发展壮大。为了能够成长，公司管理层必须能够提高公司绩效，这通常是由盈利能力来衡量的。影响盈利能力的因素有几个，包括公司治理机制。本研究旨在探讨公司治理机制对银行绩效的影响。在本研究中，公司治理机制通过机构所有权、管理层所有权、独立董事会、董事会规模和审计委员会规模来衡量，而银行绩效则通过资产收益率(ROA)来衡量。本研究的人口为在印尼证券交易所上市的银行业，共46家银行，全部作为样本。观察期为4年(2019 - 2022)，采用季度数据。为了检验假设，使用多元回归分析，显著性要求为0.05。数据采用SPSS version 25程序处理。研究结果表明，机构所有权和董事会对财务绩效没有影响，而管理层所有权对财务绩效有显著影响，但存在负系数。同时，独立专员和审计委员会规模对绩效有正向影响。
{"title":"The Effect of Corporate Governance Mechanisms and Banking Performance in Indonesia","authors":"Dinda Intan Tri Maharani, Sutrisno Sutrisno","doi":"10.47191/afmj/v8i12.01","DOIUrl":"https://doi.org/10.47191/afmj/v8i12.01","url":null,"abstract":"The company's main goal is to grow and develop well. To be able to grow, company management must be able to improve company performance which is usually measured by profitability. There are several factors that influence profitability, including corporate governance mechanisms. This research aims to examine the influence of corporate governance mechanisms on banking performance. In this research, corporate governance mechanisms are measured by institutional ownership, managerial ownership, independent board of commissioners, size of the board of directors and size of the audit committee, while banking performance is measured by Return On Assets (ROA). The population in this research is the banking industry listed on the Indonesia Stock Exchange, totaling 46 banks and all of them were taken as samples. The observation period is 4 years (2019 – 2022) with quarterly data. To test the hypothesis, use multiple regression analysis with a significance requirement of 0.05. The data was processed using the SPSS version 25 program. The results of this study show that institutional ownership and the board of directors have no effect on financial performance, while managerial ownership has a significant effect but with a negative coefficient. Meanwhile, independent commissioners and audit committee size have a positive effect on performance.","PeriodicalId":208291,"journal":{"name":"Account and Financial Management Journal","volume":"17 14","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138604122","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
S. Suwito, H. Darwis, Rizki Wahyu Utami Ohorella, Avininda Dewi Nindiasari
This research aims to provide empirical evidence of the influence of good corporate governance on the relationship between corporate social responsibility and tax aggressiveness. The population in this research is all mining companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sampling technique uses purposive sampling. The test tools used are simple regression analysis of panel data and Moderated Regression Analysis (MRA). The results of this study found that corporate social responsibility has no effect on tax aggressiveness, independent commissioners do not moderate the effect of corporate social responsibility on tax aggressiveness, audit committees moderate the effect of corporate social responsibility on tax aggressiveness.
{"title":"Corporate Social Responsibility Towards Tax Aggressiveness with Corporate Governance Mechanisms as a Moderation Variable (Empirical Study of Mining Companies on The Indonesian Stock Exchange)","authors":"S. Suwito, H. Darwis, Rizki Wahyu Utami Ohorella, Avininda Dewi Nindiasari","doi":"10.47191/afmj/v8i11.01","DOIUrl":"https://doi.org/10.47191/afmj/v8i11.01","url":null,"abstract":"This research aims to provide empirical evidence of the influence of good corporate governance on the relationship between corporate social responsibility and tax aggressiveness. The population in this research is all mining companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sampling technique uses purposive sampling. The test tools used are simple regression analysis of panel data and Moderated Regression Analysis (MRA). The results of this study found that corporate social responsibility has no effect on tax aggressiveness, independent commissioners do not moderate the effect of corporate social responsibility on tax aggressiveness, audit committees moderate the effect of corporate social responsibility on tax aggressiveness.","PeriodicalId":208291,"journal":{"name":"Account and Financial Management Journal","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139211123","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Assoc. Prof, Le Thi Tu Oanh,, M.Fin Pham Thi Hong Nhung, Nguyen Thi Lan Anh
Transfer pricing is one of the common acts of enterprises in the market mechanism to evade taxes and gain profits through legalizing prices to deal with Vietnamese tax and customs authorities. Not only multinational corporations, but domestic corporations are also showing signs of non-transparency in internal transactions. The management and control, of anti-transfer pricing is becoming a pressing issue for tax authorities, especially when Vietnam develops a market economy. This study aims to evaluate the factors affecting the intention of domestic transfer pricing in Vietnamese enterprises with the Technology Acceptance Model (TAM) including the groups of factors that are perceived usefulness. and perceived convenience to the firm's transfer pricing intention. Research data is collected from 114 enterprises in Vietnam. The research results confirm the useful perception hypotheses about business strategy; Recognizing the usefulness of tax reductions and reducing operating pressures; Awareness of the convenience of the law and investment incentive mechanism; Both have a positive relationship and a positive impact on the intention to transfer pricing of enterprises in turn according to the level of impact highest to lowest. From these results, the study makes some recommendations to state policy agencies to limit and control this situation shortly.
{"title":"Factors Affecting the Intention of Local Price Transfer of Businesses in Vietnam","authors":"Assoc. Prof, Le Thi Tu Oanh,, M.Fin Pham Thi Hong Nhung, Nguyen Thi Lan Anh","doi":"10.47191/afmj/v8i8.04","DOIUrl":"https://doi.org/10.47191/afmj/v8i8.04","url":null,"abstract":"Transfer pricing is one of the common acts of enterprises in the market mechanism to evade taxes and gain profits through legalizing prices to deal with Vietnamese tax and customs authorities. Not only multinational corporations, but domestic corporations are also showing signs of non-transparency in internal transactions. The management and control, of anti-transfer pricing is becoming a pressing issue for tax authorities, especially when Vietnam develops a market economy. This study aims to evaluate the factors affecting the intention of domestic transfer pricing in Vietnamese enterprises with the Technology Acceptance Model (TAM) including the groups of factors that are perceived usefulness. and perceived convenience to the firm's transfer pricing intention. Research data is collected from 114 enterprises in Vietnam. The research results confirm the useful perception hypotheses about business strategy; Recognizing the usefulness of tax reductions and reducing operating pressures; Awareness of the convenience of the law and investment incentive mechanism; Both have a positive relationship and a positive impact on the intention to transfer pricing of enterprises in turn according to the level of impact highest to lowest. From these results, the study makes some recommendations to state policy agencies to limit and control this situation shortly.","PeriodicalId":208291,"journal":{"name":"Account and Financial Management Journal","volume":"123 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115549496","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Budiandru Budiandru, Zakkiandri Zakkiandri, Nur Basyiruddin Nur Basyiruddin
This research compares the conventional audit approach with the automated audit approach in the context of computer-based audit strategies. A comparative quantitative method was employed, using surveys and interviews as data collection techniques. The majority of respondents (68%) preferred the automated audit approach, indicating a significant preference. The analysis revealed that the automated audit approach can reduce dependency on human resources. The independent samples t-test confirmed significant differences between the two audit methods in terms of efficiency and effectiveness. The automated audit method demonstrated higher scores in efficiency and effectiveness. This study suggests adopting the automated audit method as a more modern and efficient approach in auditing practices. Further research, encompassing a broader sample scope and diverse industry variations, is suggested to gain a comprehensive understanding of preferences and factors influencing the acceptance of the automated audit method.
{"title":"Unveiling the Potential of Computer-Based Audit Strategies: A Comparative Study between Conventional and Automated Approaches","authors":"Budiandru Budiandru, Zakkiandri Zakkiandri, Nur Basyiruddin Nur Basyiruddin","doi":"10.47191/afmj/v8i8.03","DOIUrl":"https://doi.org/10.47191/afmj/v8i8.03","url":null,"abstract":"This research compares the conventional audit approach with the automated audit approach in the context of computer-based audit strategies. A comparative quantitative method was employed, using surveys and interviews as data collection techniques. The majority of respondents (68%) preferred the automated audit approach, indicating a significant preference. The analysis revealed that the automated audit approach can reduce dependency on human resources. The independent samples t-test confirmed significant differences between the two audit methods in terms of efficiency and effectiveness. The automated audit method demonstrated higher scores in efficiency and effectiveness. This study suggests adopting the automated audit method as a more modern and efficient approach in auditing practices. Further research, encompassing a broader sample scope and diverse industry variations, is suggested to gain a comprehensive understanding of preferences and factors influencing the acceptance of the automated audit method.","PeriodicalId":208291,"journal":{"name":"Account and Financial Management Journal","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127727774","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to understand, explore the motivations and values that encourage village community leaders to become investors and invest in Bumdes. This research uses a phenomenological research design. The phenomenological design was chosen because this design allows researchers to understand the life experience of a person or group, in this case BUMDes investors, for an event that is experienced, namely making investment decisions in BUMDes. This research was conducted at BUMDes Posi-Posi located in Guaemaadu Village, Jailolo District, West Halmahera Regency, North Maluku Province. The results of the research found indicate that the objectives of BUMDes Posi-Posi have not been fully realized. The significant increase in the productivity of the village community at this time cannot be felt because there are still very few productive economic businesses and micro-enterprises in Guaemaadu Village.
{"title":"Investment Motivation of Village Community Leaders in Badan Usaha Milik Desa (BUMDes)","authors":"S. Suwito, Rizki Wahyu Utami Ohorella","doi":"10.47191/afmj/v8i8.02","DOIUrl":"https://doi.org/10.47191/afmj/v8i8.02","url":null,"abstract":"This study aims to understand, explore the motivations and values that encourage village community leaders to become investors and invest in Bumdes. This research uses a phenomenological research design. The phenomenological design was chosen because this design allows researchers to understand the life experience of a person or group, in this case BUMDes investors, for an event that is experienced, namely making investment decisions in BUMDes. This research was conducted at BUMDes Posi-Posi located in Guaemaadu Village, Jailolo District, West Halmahera Regency, North Maluku Province. The results of the research found indicate that the objectives of BUMDes Posi-Posi have not been fully realized. The significant increase in the productivity of the village community at this time cannot be felt because there are still very few productive economic businesses and micro-enterprises in Guaemaadu Village.","PeriodicalId":208291,"journal":{"name":"Account and Financial Management Journal","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132959802","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The Women Farmers Group is currently being quite intensive in increasing its empowerment, especially in increasing Human Resources. The aim of increasing human resources is the realization of WFGs that are independent and superior, especially in supporting food security and improving the welfare of the surrounding community. Independent and superior, of course, also needs to be supported by an adequate accounting system in accordance with PABU and EMKM. This study tries to examine the extent to which accounting is applied to WFG, as well as to examine the factors that have a correlation with the application of accounting to WFG. The variables tested are education, knowledge and socialization of accounting, where knowledge has a correlation in the application of accounting. This research is expected to be one of the efforts to improve human resources, especially accounting at WFG.
{"title":"Analysis of Accounting Implementation of Women Farmer Group (WFG) in the Special Region of Yogyakarta (Case Study on WFG Sumber Rejeki, Bantul, Yogyakarta)","authors":"Eka Adhi Wibowo, X. Prasasyaningsih","doi":"10.47191/afmj/v8i8.01","DOIUrl":"https://doi.org/10.47191/afmj/v8i8.01","url":null,"abstract":"The Women Farmers Group is currently being quite intensive in increasing its empowerment, especially in increasing Human Resources. The aim of increasing human resources is the realization of WFGs that are independent and superior, especially in supporting food security and improving the welfare of the surrounding community. Independent and superior, of course, also needs to be supported by an adequate accounting system in accordance with PABU and EMKM. This study tries to examine the extent to which accounting is applied to WFG, as well as to examine the factors that have a correlation with the application of accounting to WFG. The variables tested are education, knowledge and socialization of accounting, where knowledge has a correlation in the application of accounting. This research is expected to be one of the efforts to improve human resources, especially accounting at WFG.","PeriodicalId":208291,"journal":{"name":"Account and Financial Management Journal","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127729300","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Milka Pasulu, A. Irfan, Pahmi Pahmi, Andi Alim, Lenny Thalib
The phenomenon related to the performance of employees at the Regional Secretariat of East Luwu Regency is that work is still not running optimally. This can be seen in terms of quality, there are still many employees who do not have the ability in their field of work. Based on this, this study aims to see the effect of job satisfaction and work motivation on employee performance through work discipline. The research method was used with a quantitative approach. The research population was 118 people while the samples taken were 100 people. The data collection method used in this study was the use of personally administered questionnaires. The results of the study found that job satisfaction has a positive and significant effect on work discipline, work motivation has a positive and significant effect on work discipline, job satisfaction has a positive and significant effect on employee performance, work motivation has a positive and significant effect on employee performance, work discipline has a positive effect on performance employees, job satisfaction has a positive effect on employee performance through work discipline, work motivation has a positive effect on employee performance through work discipline, good and high job satisfaction will have an impact on increasing work discipline. High and good job satisfaction that is owned by each employee will be able to encourage employees to carry out their duties properly. Besides that, an employee's work motivation can have a real influence in improving the work discipline of other employees, so that employee motivation improves employee performance. In addition, good job satisfaction and work motivation will affect employee performance. This indicates that good work discipline can improve employee performance in carrying out their duties.
{"title":"The Effect of Job Satisfaction and Work Motivation on Employee Performance through Work Discipline at the Regional Secretariat of East Luwu Regency, Indonesia","authors":"Milka Pasulu, A. Irfan, Pahmi Pahmi, Andi Alim, Lenny Thalib","doi":"10.47191/afmj/v8i7.01","DOIUrl":"https://doi.org/10.47191/afmj/v8i7.01","url":null,"abstract":"The phenomenon related to the performance of employees at the Regional Secretariat of East Luwu Regency is that work is still not running optimally. This can be seen in terms of quality, there are still many employees who do not have the ability in their field of work. Based on this, this study aims to see the effect of job satisfaction and work motivation on employee performance through work discipline. The research method was used with a quantitative approach. The research population was 118 people while the samples taken were 100 people. The data collection method used in this study was the use of personally administered questionnaires. The results of the study found that job satisfaction has a positive and significant effect on work discipline, work motivation has a positive and significant effect on work discipline, job satisfaction has a positive and significant effect on employee performance, work motivation has a positive and significant effect on employee performance, work discipline has a positive effect on performance employees, job satisfaction has a positive effect on employee performance through work discipline, work motivation has a positive effect on employee performance through work discipline, good and high job satisfaction will have an impact on increasing work discipline. High and good job satisfaction that is owned by each employee will be able to encourage employees to carry out their duties properly. Besides that, an employee's work motivation can have a real influence in improving the work discipline of other employees, so that employee motivation improves employee performance. In addition, good job satisfaction and work motivation will affect employee performance. This indicates that good work discipline can improve employee performance in carrying out their duties.","PeriodicalId":208291,"journal":{"name":"Account and Financial Management Journal","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124523176","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The present research paper aims at exploring the impact of accounting disclosure on the cost of human resources services in higher education institutions. It examines how far accounting disclosure impacts financial reports and educational development at Sudanese universities in order to manipulate accounting deficiency. The study was conducted at the National Ribat University, and it adopted the descriptive and historical approaches to collect literature review. It concludes that human resources benefit the society parties especially education institutions. The study recommended employing modern accounting techniques in evaluating the cost of human resources services and finding the correct value of things. In addition, it recommended designing an effective measuring system that achieves goals. The main result of the study is that the nondisclosure of the costs of human resources services affects financial reports.
{"title":"The Impact of Measuring the Cost of Human Resources Services on Financial Reports an Applied Study on the National Ribat University (2010- 2021)","authors":"S. Awad","doi":"10.47191/afmj/v8i4.02","DOIUrl":"https://doi.org/10.47191/afmj/v8i4.02","url":null,"abstract":"The present research paper aims at exploring the impact of accounting disclosure on the cost of human resources services in higher education institutions. It examines how far accounting disclosure impacts financial reports and educational development at Sudanese universities in order to manipulate accounting deficiency. The study was conducted at the National Ribat University, and it adopted the descriptive and historical approaches to collect literature review. It concludes that human resources benefit the society parties especially education institutions. The study recommended employing modern accounting techniques in evaluating the cost of human resources services and finding the correct value of things. In addition, it recommended designing an effective measuring system that achieves goals. The main result of the study is that the nondisclosure of the costs of human resources services affects financial reports.","PeriodicalId":208291,"journal":{"name":"Account and Financial Management Journal","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121104058","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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