Journal articles on the topic 'Accounting Profit'
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Susanti, Susi, and Eri Triharyati. "PERLAKUAN AKUNTANSI TERHADAP MAIN PRODUCT DAN BY PRODUCT SERTA PENGARUHNYA TERHADAP LABA UMKM KOPI BUBUK ISTIMEWA." Jurnal AkunStie (JAS) 6, no. 2 (December 16, 2020): 125–38. http://dx.doi.org/10.32767/jas.v6i2.1154.
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This research huses descriptive equalitati veresearch. Special Ground Coffee UKM has not done by product accounting treatment. Where salesor profits from by-product shave not been included in the Profit/Lossreport. For this reason, there searc hersdescribe 4 accounting treatments that include sales or profit sfrom by-product sinto the financial statement sof the Special Ground Coffee UKM. There are 4 treatments thatare analyzed, namely 1) By-product streatedas other profit canincrease the total profit. For 2015 it canincrease profits by 30.44%, In 2016 it canincrease profits by25.53%, in 2017 it canincrease profits by3.37%, in 2018 it canincrease profits by 6.53% and in 2019 it can increase profits by 0.66%.2) Accounting treatment forby-product profi tincreases thema in product sales profit,whichcaninc rease the total profitin 2015 by 30.44%, 2016 by 25.53%, 2017 by 3.37% andin 2018 by 6.53%.3)The accounting treatment of by-product sales reduces the cost of goods soldf or the main products canin crease the total profit in 2015 by 57.81%,2016 by 61.33%, 2017 by 24.45%, 2018 by 29.27%, year 2019 canin crease profits by 19.31% from Rp.65,959,700 to Rp.81,742,100.4)The accounting treatmen tof by product profit reduces the total cost of producing the main product can in crease the total profit in 2015 by 30.44%, in 2016 by 25.53%, in 2017 by 3.37%, in 2018 by 6.53% from Rp.51,223,500 andin 2019 canin crease profits by 0.66%.
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Choi, Pilsik. "Constructing a balanced view of profit structure in grocery retailing." Management Research Review 40, no. 7 (July 17, 2017): 726–44. http://dx.doi.org/10.1108/mrr-04-2016-0089.
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Purpose The purposes of this paper are to propose a different profitability metric (i.e. anchor category profits) at the category level based on the concept of anchor categories and to illustrate how such a metric can be calculated in field settings to offer a balanced view of profit structure from both the accounting and marketing perspectives. Design/methodology/approach First, the concept of anchor categories is developed drawing on anchor effects theory and automatic cognitive processing theory. Based on anchor categories, this paper proposes a formula for calculating anchor category profits. Using the data collected with a survey instrument, this paper calculates accounting profits and anchor category profits for two grocery stores. Findings The intra-store analysis of accounting profits and anchor category profits reveals that the two profit measures project different profit contribution patterns by product categories for each store. The inter-store analysis provides quite different, yet useful information about profit structures for the two grocery stores. Although the two stores are similar in terms of accounting profits, their anchor category profits show different pictures regarding profit contribution patters by product categories between the two stores, revealing that different categories attract customers to different stores. Practical/implications Comparing accounting profits and anchor category profits allows retail managers to identify traffic generator categories and cash generator categories, which helps retail managers develop more effective category management to increase storewide profits. Originality value This paper increases understanding of the relationship between product categories and store choice behavior by offering a theoretical rationale to explain why some product categories influence consumers’ store choice. This paper also proposes anchor category profits as a more implementation-friendly category-level profitability metric that combines accounting principles with consumers’ shopping trip planning behavior.
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Akkapeddi, Bhavani, Ankit Srivastava, and Arzoo Tomar. "What Makes Business Going? Accounting Profit vs Economic Profit." Adarsh Journal of Management Research 10, no. 2 (September 18, 2017): 76. http://dx.doi.org/10.21095/ajmr/2017/v10/i2/141499.
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Fiorito, Riccardo. "INVENTORY ACCOUNTING AND PROFIT EVALUATION." Review of Income and Wealth 37, no. 4 (December 1991): 433–45. http://dx.doi.org/10.1111/j.1475-4991.1991.tb00382.x.
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Puspitaningtyas, Zarah, Akhmad Toha, and Aryo Prakoso. "Understanding the concept of profit as an economic information instrument: disclosure of semantic meanings." Accounting and Financial Control 2, no. 1 (November 19, 2018): 27–36. http://dx.doi.org/10.21511/afc.02(1).2018.03.
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Accounting information presented in financial statements is likened to a set of symbols. These symbols are expected to represent certain realities, which are called semantic meanings. One of the symbols presented in the financial statements is profit. As a communication medium, the presentation of profits must be interpreted exactly the same as the intended meaning, so that accounting information becomes unbiased. The purpose of this study is to reveal the understanding of the concept of profit based on semantic meaning from the point of view of the accounting accountant. This study uses an interpretive qualitative approach. Data were obtained from structured interviews with informants, namely educator accountants in Indonesia with “mainstream and anti-mainstream” schools of thought. The results of the study reveal that the tendency has been a shift in thinking from educator accountants that originated from idealism to being pragmatic. The meaning of profit at the semantic level is not only materially interpreted. Although profit is used as an indicator of the success of the company, profit is interpreted as a representation of changes in the company’s economic reality. That, the meaning of profit reflects the company’s efforts to improve its economic capacity and its usefulness to the wider community. In other words, that profit is an economic information instrument that is expected to provide value-added to its users.
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Li, Yao, and Yuju Li. "Comparative Analysis on the Evaluation Method of Enterprise Profit Quality." E3S Web of Conferences 235 (2021): 02070. http://dx.doi.org/10.1051/e3sconf/202123502070.
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As an important index to measure the operating result of enterprises, profit is the focus of accounting information users. In recent years, with the emergence of financial fraud cases in the whole world, the authenticity and reliability of accounting profits have been questioned. The users of accounting information shift their focus from the quantity to the quality of accounting profits. How to evaluate the quality of profits comprehensively and reasonably has become the focus of enterprise financial analysis. At present, the academic world has not established a unified evaluation system and method. My study summarizes and evaluates four most commonly used methods for evaluating enterprise profit quality. The study finds that all kinds of methods have their own characteristics. Each method has advantages as well as disadvantages. It is believed that the quality of profit is affected by many factors, and a variety of methods can be used for comprehensive evaluation to ensure the accuracy of the evaluation result.
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Alinezhad Sarokolaei, Mehdi, and Mehdi Tahmasbi. "Effect of Continuity and Smoothing of Profit on Corporate Profit- Stock Returns With Taking into Account the Heterogeneous Relationship of Profit - Efficiency on Companies Admitted to the Tehran Stock Exchange." Journal of Social Sciences Research, no. 54 (April 8, 2019): 982–89. http://dx.doi.org/10.32861/jssr.54.982.989.
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The purpose of this study was to investigate the effect of continuity and smoothing of profits on the relationship between corporate profits - Stock efficiency taking into account the heterogeneous profit relationship – efficiency on companies admitted to the Tehran Stock Exchange, generally, profit has always been a factor in investor decisions. In this regard, on the one hand, accounting and stock returns are linked together, on the other hand, the variable of earnings quality is related to accounting profit and stock returns. So it may be that the question arises what is the effect of the continuity and smoothing of profits on the relationship between accounting profit and stock returns? The present research seeks to answer this question; as a result, the main question of the research is presented as follows: What is the effect of continuity and smoothing of earnings on the relationship between earnings and stock returns for listed companies in Tehran Stock Exchange? To check this, the data of 123 companies listed in Tehran Stock Exchange during the years 2012-2016 were used; data was analyzed using the Logit method using Eviews10 software. Evidence and empirical findings have shown that; both profit continuity and profit smoothing criteria have significant effects on the heterogeneous relationship between current period earnings and stock returns.
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Alinezhad Sarokolaei, Mehdi, and Mehdi Tahmasbi. "Effect of Continuity and Smoothing of Profit on Corporate Profit- Stock Returns With Taking into Account the Heterogeneous Relationship of Profit - Efficiency on Companies Admitted to the Tehran Stock Exchange." Journal of Social Sciences Research, Special Issue 5 (December 15, 2018): 693–700. http://dx.doi.org/10.32861/jssr.spi5.693.700.
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The purpose of this study was to investigate the effect of continuity and smoothing of profits on the relationship between corporate profits - Stock efficiency taking into account the heterogeneous profit relationship – efficiency on companies admitted to the Tehran Stock Exchange, generally, profit has always been a factor in investor decisions. In this regard, on the one hand, accounting and stock returns are linked together, on the other hand, the variable of earnings quality is related to accounting profit and stock returns. So it may be that the question arises what is the effect of the continuity and smoothing of profits on the relationship between accounting profit and stock returns? The present research seeks to answer this question; as a result, the main question of the research is presented as follows: What is the effect of continuity and smoothing of earnings on the relationship between earnings and stock returns for listed companies in Tehran Stock Exchange? To check this, the data of 123 companies listed in Tehran Stock Exchange during the years 2012-2016 were used; data was analyzed using the Logit method using Eviews10 software. Evidence and empirical findings have shown that; both profit continuity and profit smoothing criteria have significant effects on the heterogeneous relationship between current period earnings and stock returns.
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RUKMANA, RISA. "Pengaruh Laba Akuntansi Dan Laba Tunai Terhadap Dividen Kas." Tangible Journal 4, no. 2 (December 28, 2019): 328–42. http://dx.doi.org/10.47221/tangible.v4i2.68.
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This study aims to determine the effect of accounting profit and cash profit on cash dividends in manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the year 2016-2018. Using the purposive sampling method. The study was analyzed using multiple linear regression with SPSS software version 21. Based on the results of the study it can be concluded that accounting profit and cash profit simultaneously have a significant effect on cash dividends and partially accounting profits have a significant effect on cash dividends on manufacturing companies listed on the Indonesian stock exchange, but there is one variable, namely cash income which has no significant effect on cash dividends on manufacturing companies listed on the Indonesian stock exchange.
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Ashraf, Junaid, and Abdul Rauf. "Waseela Foundation: Accounting for Zakat." Asian Journal of Management Cases 17, no. 1_suppl (January 8, 2020): S55—S60. http://dx.doi.org/10.1177/0972820119884406.
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The case focusses on the issues faced by Waseela Foundation in its accounting system, specifically in recording the receipt of zakat donations and utilization thereof. The existing accounting system is simple and puts all types of donations into one pool. Expenses are paid out of that pool indiscriminately. It is not acceptable to some zakat donors who have different interpretations regarding the use of zakat funds. Mr Mustafa was given the task of redesigning the accounting system which would assure the donors that their zakat was being managed and disposed of as per their instructions. Accounting for donations in non-profits requires an elaborate system of recording and reporting that can distinguish between different sources of donations and their utilization. This is important because some donations have to be spent on specific purposes. Hence, unlike for-profit organizations, non-profit organizations have to keep different sources of funds separate for recording and reporting purposes. Zakat poses special accounting challenges because there are variations in interpretations of different schools of thought with regard to avenues of spending the zakat. The case thus provides students with an excellent opportunity to understand the intricacies of fund accounting for non-profits.
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Conaglen, Matthew. "THE EXTENT OF FIDUCIARY ACCOUNTING AND THE IMPORTANCE OF AUTHORISATION MECHANISMS." Cambridge Law Journal 70, no. 3 (November 2011): 548–78. http://dx.doi.org/10.1017/s0008197311000857.
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This article is concerned with the extent of a fiduciary's obligation to account for profits that have been made in breach of fiduciary duty. In particular, it responds to suggestions made recently by some senior judges that the courts ought to have a wide-ranging discretion to alter the degree to which a fiduciary must account for profits. It is well-settled that a fiduciary must account for profits that have been generated from his fiduciary position or in circumstances involving a conflict between the fiduciary's duty and his interest. The fiduciary need not account if the profit or conflict was properly authorised, in which case there was no breach of fiduciary duty. But in the absence of such authorisation, the fiduciary must account for all of the profit that has been made in breach of fiduciary duty, other than insofar as the court grants an equitable allowance to the fiduciary for work done in generating that profit. The question addressed here is whether the court ought to have a wider discretion to award an account of only part of the profits that a fiduciary has made in breach of fiduciary duty, leaving the remainder of the profits in the fiduciary's hands?
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Müllerová, Libuše. "Accounting Profit/Loss and Tax Base." Český finanční a účetní časopis 2008, no. 2 (June 1, 2008): 91–95. http://dx.doi.org/10.18267/j.cfuc.274.
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Sklyaruk, I. "IMPROVEMENTS IN ACCOUNTING OF BREWERIES' PROFIT." Bulletin of Taras Shevchenko National University of Kyiv Economics, no. 153 (2013): 94–99. http://dx.doi.org/10.17721/1728-2667.2013/153-12/21.
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Pakšiová, Renáta. "The Critical Analysis of Profit for its Allocation Decision-Making." Scientific Annals of Economics and Business 64, s1 (December 1, 2017): 41–56. http://dx.doi.org/10.1515/saeb-2017-0039.
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AbstractThe decrease of the business property can cause a reduction in the production ability of the enterprise to the extent causing an involuntary closing of business activities. It is usually caused not only by the reported loss, but also by the greater distribution of profits, as is the amount of the real level of the enterprise's distributable profit. A thorough analysis of the reported accounting profit described in this paper should be the starting point for the allocation of profit. It is important to be able to identify and assign a portion of the accounting profit, corresponding to the non-realised profit and fictitious profit, where eventual release outside the enterprise threatens the future performance of the enterprise. These portions of the reported profit do not correspond to the actually made, realised and real production, which is a necessary condition to achieve a real profit to possible safety division to investors.
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Himick, Darlene, and Kate Ruff. "Counter accounts of profit: outrage to action through “just” calculation." Accounting, Auditing & Accountability Journal 33, no. 4 (July 3, 2019): 699–726. http://dx.doi.org/10.1108/aaaj-03-2018-3432.
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Purpose Profit is often moralized by activists, but scant research has carefully examined what profit is for these activists or how they use it to create a more just world. The purpose of this paper is to investigate how social movements use counter accounts of profit as tools of resistance. Design/methodology/approach A multiple case study design, informed by framing theory, is used to trace the framing of profit from activists’ counter accounts to actions they precipitated. Specifically, the study examines counter accounts of profit from the UK abolition movement, Médecines Sans Frontières access to essential medicines campaign and Brigitte Bardot Foundation’s opposition to the Canadian seal hunt, and how their framings of profit influenced change. Findings Activists reframe profit to create visibilities and bridges to the suffering of distant others. Reframing the calculation and boundary of profit is a strategy to elicit moral outrage, hope and ultimately a more just world. Through these reframings, activists in three different social movements were able to change the possibilities of who and what can be profitable, and how. Social implications The inherently incomplete nature of accounting frames give rise to accounting’s vulnerability to non-accountants to assert their views of a moral profit. Accounting therefore is both a means of control at a distance but also “emancipation at a distance.” Originality/value Scholars have asserted that accounting can be used for resistance, few studies have examined how. By examining how activists assert what profit is – and should be – the paper documents and theorizes profit as contested and highlights accounting’s emancipatory potential.
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Luft, Joan L., and Michael D. Shields. "Why Does Fixation Persist? Experimental Evidence on the Judgment Performance Effects of Expensing Intangibles." Accounting Review 76, no. 4 (October 1, 2001): 561–87. http://dx.doi.org/10.2308/accr.2001.76.4.561.
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This study shows experimentally that when individuals use information on intangibles expenditures to predict future profits, expensing (vs. capitalizing) the expenditures significantly reduces the accuracy, consistency, consensus, and self-insight of individuals' subjective profit predictions. The experimental design allows us to eliminate several competing explanations for this apparent fixation on accounting. Subjects do not base their judgments on a nai¨ve prior belief that expensing precludes effects on future profits; a preexperiment question shows that subjects expect intangibles expenditures will affect future profits even when expensed. Moreover, subjects do not lack, or fail to use, data that would allow them to learn the exact expenditure-profit relation. They receive data on intangibles expenditures and profits as a basis for learning, and in some respects the learning is quite successful even when intangibles are expensed; subjects' profit predictions accurately reflect the mean and standard deviation of actual profits. Nevertheless, consistent with psychological theories of learning, subjects do not learn the exact magnitude of the effect of intangibles on future profits as well when the intangibles are expensed. Although the mean of their predictions is accurate, they do not discriminate well between cases with high and low actual profits. In consequence, their prediction accuracy, consistency, consensus, and self-insight are lower when intangibles are expensed. Thus, in this case, learning does not mitigate fixation on accounting, because accounting affects the learning process itself.
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Hamdi, Muhammad Nurul. "ACCOUNTING TREATMENT OF PROFIT AS SHARING PROFIT IN MUSYARAKAH TERM AMONG MEMBERS." El Muhasaba: Jurnal Akuntansi 6, no. 2 (December 30, 2016): 127. http://dx.doi.org/10.18860/em.v6i2.3896.
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<p><strong>Abstract</strong><br /><br />Each member of shariah cooperative are same as a partner and having the same rights and obligations.This condition is internalized by policy in all activities and business operations. Especially the profit will be distributed to members. It’s meant to see how the cooperatives shariah of ahmad yani manages the difference between the results of their business. The research has descriptived qualitative research that aimed at giving information about the method of calculation and recording as for the result of accounting report of SHU or income in the end of year musyarakah among members in cooperatives shariah of ahmad yani unfortunate.The analysis uses instrument of the descriptive analysis that gives a technical and mathematical formula that the calculation can be compared with the shariah principle and cooperative regulation applicable. Based on the research, it was known that the SHU methods and distribution is in accordance with the rule of Indonesia cooperative No. 25 1992, but accounting methods that related to the profit which will be distributed to members of the cooperative is not suitable with act no. 8 DSN-MUI. The MUI explanation about musyarakah which SHU is about the activities are still measured from savings and not accommodate from the capital and other business activities.Meanwhile, by this condition that cooperative shariah still need developing of the accountance and good recording.</p><p><strong>Abstrak</strong></p><p>Dalam koperasi syariah setiap anggota berkedudukan sebagai mitra yang berserikat dan memiliki hak serta kewajiban yang sama. Kondisi ini diinternalisasikan dalam kebijakan dan segala aktivitas operasi usahanya. Terutama perlakuan laba atau SHU yang akan dibagikan kepada anggota. Hal ini yang ingin dilihat bagaimana Koperasi Serba Usaha Syariah Ahmad Yani mengelola Selisih Hasil Usahanya (SHU).Penelitian ini merupakan penelitian kualitatif deskriptif yang bertujuan untuk memberikan informasi tentang metode perhitungan dan pencatatan akuntansi SHU sebagai bagi hasil dari musyarakah antar anggota di Koperasi Serba Usaha Syariah Ahmad Yani Malang. Alat analisis yang digunakan adalah analisis deskriptif yaitu untuk memberikan gambaran rumusan matematis dan teknis perhitungannya sehingga dapat dibandingkan dengan prinsip syariah dan aturan perkoperasian yang berlaku. Berdasarkan penelitian, diketahui bahwa dari metode perhitungan total SHU dan pendistribusian SHU kepada pos-pos tertentu sudah sesuai dengan UU. No. 25 Tahun 1992 tentang Perkoperasian. Namun untuk metode perhitungan alokasi SHU yang akan dibagikan kepada anggota belum sesuai dengan UU Perkoperasian dan Fatwa DSN-MUI No. 8 tentang Musyarakah di mana SHU yang diterima anggota masih diukur dari aktivitas tabungan saja dan belum mengakomodir kontribusi modal dan aktivitas usaha lainnya. Sementara untuk pencatatan akuntansinya masih perlu pengembangan di beberapa pencatatan.</p>
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Barragato, Charles A. "The impact of accounting regulation on non-profit revenue recognition." Journal of Applied Accounting Research 20, no. 2 (May 13, 2019): 190–206. http://dx.doi.org/10.1108/jaar-03-2017-0041.
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Purpose The purpose of this paper is to examine the requirement that non-profit organizations recognize unconditional promises to give as assets and revenues in the year promises are received as mandated by Statement of Financial Accounting Standards (SFAS) No. 116. Design/methodology/approach Using the adoption of SFAS No. 116 and financial information reported on Internal Revenue Service Form 990, the study examines the requirement that non-profit organizations recognize unconditional promises to give as assets and revenues in the year promises are received. Combining insights derived from a model developed by Dechow, Kothari and Watts (1998) with the rationale applied by the Financial Accounting Standards Board (FASB) in mandating recognition treatment, it adopts the view that information about promises to give is relevant if it useful in assessing probable future cash inflows. The study also employs relative tests of predictive ability to assess competing specifications. Findings The study finds that recognizing unconditional promises to give as assets and as revenues in the year received improves predictions of next period’s cash inflows. It also finds that accrual-based contribution revenue consistently provides information content that is incremental to cash-based contribution revenue. Research limitations/implications This paper has implications for several other lines of research as well. First, an ancillary concern expressed by many organizations in the non-profit sector was that the recognition of multi-year promises to give would adversely affect trends in long-term giving. In this regard, another promising line of inquiry would be to empirically test the Standard’s impact on the time-series properties of contributions and short- and long-term giving trends. Second, future research might consider conducting tests after partitioning by NTEE/NAICS classification, as well as substituting or supplementing the SOI data with financial statement data. Third, future research might consider applying the approach used in this study to other industries or groups for which market prices are not readily ascertainable. Data constraints, including the calculation of cash flow information indirectly from the balance sheet, impose limitations on this study. Practical implications This study documents that by recognizing unconditional promises to give as assets and revenues in the period received, donors, creditors and other users gain useful information about probable future cash inflows – a fundamental element of the accrual process and one of several important factors used to evaluate an organization’s ability to sustain future operations. This information is valuable to stakeholders and practitioners who rely on this information to make informed decisions. It is also helpful to standard setters in establishing guidelines that improve the usefulness of financial reporting for non-profits. Originality/value The paper contributes to existing literature by operationalizing, in a non-profit setting, a model that describes the relationship among revenues, accruals and cash flows. It fills a gap in the accrual literature regarding the relevance of non-profit revenue accruals. The study is the first to employ a relative information content approach to assess non-profit standards, which provides useful input to policy makers and end users. It affirms that many of the key conventions and elements embodied in the FASB Concepts Statements apply to non-profits as well, which heretofore has not been studied extensively. The results are also consistent with Accounting Standards Update 958, Not-for-Profit Entities, which requires that non-profits provide users with information about liquidity, including how they manage liquid resources needed to meet cash requirements for general expenditures within one year of the date of the statement of financial position.
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Fedorovich, Tatjana V., and Inna V. Drozhzhina. "CONSOLIDATED ACCOUNTING OF CORPORATE PROFIT: METHODICAL ASPECTS." Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika, no. 29(1) (March 1, 2015): 170–85. http://dx.doi.org/10.17223/19988648/29/14.
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Aziz, Rozainun Abdul, D. F. Percy, and Faizal Mohamed Yusof. "Sustainability in management accounting: Modelling profit forecasting." Corporate Ownership and Control 6, no. 4 (2009): 201–9. http://dx.doi.org/10.22495/cocv6i4c1p4.
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An insight into a mathematical model proposed is given in concept with the hope that both academicians and practitioners will progress in achieving forecast accuracy. The paper also attempts to give explanations for and cost effects of imperfect forecasts, an oversight which frequently occurs to management, a necessity in sustainability. Previous observations through pilot study, postal survey, case study and a follow-up survey form as a basis in formulating the mathematical model (Aziz-Khairulfazi, 2004). We use of probability distribution against point forecasts, the cost function and fundamentals of Bayesian methodology in approach towards sustainable performance. The model explains the use of probability distribution against point forecasts, the cost function and fundamentals of Bayesian methodology in approach towards sustainable performance. The paper will give explanations for and cost effects of imperfect forecasts, an oversight which frequently occurs to management. We relate our findings to the service and manufacturing industries and we include an important input to support our modelling, i.e. feed back issue. We conclude our study by highlighting the use of simple modeling that will benefit business organizations, thereafter influence performance and sustainability, an optiont organizations can also apply. This paper offers an innovative approach and a new flavour in examining an operational framework to a business scenario via profit forecasting model.
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Lukka, Kari. "Ontology and accounting: The concept of profit." Critical Perspectives on Accounting 1, no. 3 (September 1990): 239–61. http://dx.doi.org/10.1016/1045-2354(90)03023-9.
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Nejad, Seyed Hasan Saleh, Abas Ali Pour Aghajan, and Ali Akbar Salimi. "Reviews Theories of Profit Dividing in Accounting." Nigerian Chapter of Arabian Journal of Business and Management Review 1, no. 11 (October 2013): 13–18. http://dx.doi.org/10.12816/0003708.
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Fujita, Masaya. "Genesis of Accounting Profit: A Dialectical Approach." Critical Perspectives on Accounting 13, no. 4 (August 2002): 463–76. http://dx.doi.org/10.1006/cpac.2002.0545.
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Agustia, Dian, and Ade Palupi. "PRAKTIK CREATIVE ACCOUNTING PADA KOPERASI DI JAWA TIMUR." EKUITAS (Jurnal Ekonomi dan Keuangan) 20, no. 4 (December 31, 2016): 528. http://dx.doi.org/10.24034/j25485024.y2016.v20.i4.1996.
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The cooperation is characterized that its member includes the owners as well as the users of a cooperation. The cooperation financial reporrs have to be reported as a tool of accountability of the officers to the cooperation members in the annual meeting. The most essential information required in the annual meeting is the cooperation’s profits that in Indonesia is called as Sisa Hasil Usaha (SHU). In this study, a creative accountancy practice is applied as activities that is done by a business unit to report the desired surplus by implementing accountancy techniques and policies in regard with particular condition. By using descriptive statistic analysis, a cooperation with the scale area of East Java Province during the period of 2012 to 2014 has implemented a creative accountancy practice to increase or decrease profit. The cooperation officers or managers increase its SHU when its factual profit is lower; but they decrease its SHU when its factual profit is higher. The purpose of this practice is to reduce the fluctuation of SHU so that the cooperation looks stable and has no high risk for businesses. The results of this study is relevant with Scoot (2011) arguing for the opportunistic practice of cooperation managers or officers to maximize compensation contracts, debt contract, and political costs.
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Agustia, Dian, and Ade Palupi. "PRAKTIK CREATIVE ACCOUNTING PADA KOPERASI DI JAWA TIMUR." EKUITAS (Jurnal Ekonomi dan Keuangan) 20, no. 4 (September 4, 2018): 528–43. http://dx.doi.org/10.24034/j25485024.y2016.v20.i4.65.
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The cooperation is characterized that its member includes the owners as well as the users of a cooperation. The cooperation financial reporrs have to be reported as a tool of accountability of the officers to the cooperation members in the annual meeting. The most essential information required in the annual meeting is the cooperation’s profits that in Indonesia is called as Sisa Hasil Usaha (SHU). In this study, a creative accountancy practice is applied as activities that is done by a business unit to report the desired surplus by implementing accountancy techniques and policies in regard with particular condition. By using descriptive statistic analysis, a cooperation with the scale area of East Java Province during the period of 2012 to 2014 has implemented a creative accountancy practice to increase or decrease profit. The cooperation officers or managers increase its SHU when its factual profit is lower; but they decrease its SHU when its factual profit is higher. The purpose of this practice is to reduce the fluctuation of SHU so that the cooperation looks stable and has no high risk for businesses. The results of this study is relevant with Scoot (2011) arguing for the opportunistic practice of cooperation managers or officers to maximize compensation contracts, debt contract, and political costs
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Suandi, Aprilia Beta. "Classification of profit-sharing investment accounts." International Journal of Islamic and Middle Eastern Finance and Management 10, no. 3 (August 21, 2017): 351–70. http://dx.doi.org/10.1108/imefm-05-2015-0067.
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Purpose The purpose of this paper is to examine the classification of profit-sharing investment accounts (PSIAs) under various accounting standards, and determine whether Islamic banks maintain uniform practices when the same accounting standards are applied. It also aims to determine whether Islamic banks consider investment account holders (IAHs) important financial statement users by disclosing necessary information pertaining to PSIAs. Design/methodology/approach A sample composed of financial statements from 63 Islamic banks from 15 countries is compared with respect to the information related to PSIAs. Findings The results show heterogeneity of classification for PSIAs. Applying the same standards does not lead to the uniform classification of PSIAs when banks apply International Financial Reporting Standards, while financial statements applying Financial Accounting Standards by the Accounting and Auditing Organization for Islamic Financial Institutions are more similar. The perplexity in classifying PSIAs brings obscurity on the treatment for PSIA-related accounts, particularly returns attributable to IAHs. The fact of fewer disclosures pertaining to PSIAs in Islamic banks – which apply accounting standards not specifically tailored to Islamic finance – suggests that IAHs receive less attention under those accounting standards. Research limitations/implications The main limitation relates to the lack of financial statements available online and the possibility of sample selection bias toward larger Islamic banks. Originality/value This research contributes to the limited literature on accounting for PSIAs, and reveals the diversity of reporting methods for unique transactions in Islamic banks and the insufficiency of current accounting standards to guide them, which create possible challenges of comparability.
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Watson, Robert. "Profit in small firms." British Accounting Review 21, no. 1 (March 1989): 86–87. http://dx.doi.org/10.1016/0890-8389(89)90067-x.
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Green, C. D. "Profit sharing and profitability." British Accounting Review 21, no. 1 (March 1989): 88–89. http://dx.doi.org/10.1016/0890-8389(89)90069-3.
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Andarwati, Mardiana, Edi Subiyantoro, and Tutut Subadyo. "Effect Analysis of e-Catalog Implementation on Income Increase Through Accounting Information System (SIA) Sales SMEs Batik Tulis." Journal of Development Research 2, no. 2 (November 30, 2018): 38. http://dx.doi.org/10.28926/jdr.v2i2.56.
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Increased profit of batik SMEs is influenced by the use of e-catalogs and profits is increasing if e-catalogs also apply sales SIA. This study aims to (1) analyze the effect of application of batik e-catalog on sales SIA, (2) to analyze the effect of the application of batik e-catalog on increasing the profit of batik SMEs; and (3) to analyze the effect of the application of e-catalog of batik to increase the profit of SMEs batik tulis through SIA sales. The results of research is increasing profit if e-catalog is applied because the consumer network is increasingly widespread and profit is increasing if supported by the SIA integrated sales means consumers choose batik tulis in e-catalog and then make sales transactions through SIA online sales so much easier for consumers buy batik products so that the impact on increasing the profit of SMEs batik tulis.
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Nishimura, Akira. "Foreign Exchange Risk and Profit Improvement in the Comprehensive Profit Opportunity and Lost Opportunity Control Model." International Journal of Business and Management 11, no. 4 (March 15, 2016): 1. http://dx.doi.org/10.5539/ijbm.v11n4p1.
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The aim of this paper is to examine the influence of foreign exchange risks on manufacturing activities (<em>monozukuri</em> in Japanese) and the function of derivatives as a countermeasure against such risk from the viewpoint of management accounting. From this perspective, we examine the Comprehensive Profit Opportunity and Lost Opportunity Control (COLC) model, discussed previously in this journal, and further its practical development and application. To this end, this paper first clarifies the actual situations of major Japanese manufacturing companies in terms of foreign exchange fluctuation earnings and derivative instruments (including hedge accounting). Then, after investigation of the prior research on the interrelation between risk management and management accounting, we theoretically analyze the relations between risks, derivatives, and hedge accounting from the synthetic viewpoint of profit opportunity, risk, and opportunity cost. As a result, this analysis can play an important role in outlining the landscape in which business strategy and enterprise risk management align, both proactively and reflectively, with contemporary management accounting.
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Fitri, Raisa. "PENGARUH ANTARA LABA AKUNTANSI DAN TOTAL ARUS KAS TERHADAP HARGA SAHAM." Jurnal Ilmiah Bisnis dan Ekonomi Asia 10, no. 2 (September 25, 2018): 42–48. http://dx.doi.org/10.32812/jibeka.v10i2.72.
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This strong growth is happening because of the expansion of the Indonesian economy is fertile. Consumer spending makes a strong middle class residential business segment was the largest contributor to growth in Indonesia properties .. In this study, the parameters used to measure the performance of the company's financial statements is the accounting profit and the total cash flow. This study aims to examine and analyze the effect of variable accounting profit, and total cash flow to share price. Using multiple regression analysis, the study population is all companies sub-sector property and real estate listed on the Indonesia Stock Exchange in 2013-2015.
The results showed that the accounting profit that affect stock prices. Accounting profits will provide information and a positive signal on the stock price on the property sub-sector and real estate, so it will affect the reduction or increase in the company's stock price. Total variable cash flows do not affect the stock price. Data in the cash flow statement only provide weak support for investors.
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Cools, Martine, and Regine Slagmulder. "Tax-Compliant Transfer Pricing and Responsibility Accounting." Journal of Management Accounting Research 21, no. 1 (January 1, 2009): 151–78. http://dx.doi.org/10.2308/jmar.2009.21.1.151.
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ABSTRACT: While the accounting literature has extensively studied the role of transfer pricing (TP) within the management control system (MCS) of companies, MCS issues related to cross-border transfers have received far less attention. In this case study, we investigate how TP tax compliance influences responsibility accounting when one multinational enterprise (MNE) uses a single set of transfer prices for both tax compliance and management control. First, the MNE eliminated TP negotiation, leading to psychologically disagreeable and sometimes also economically harmful situations. Second, the firm administratively simplified the determination of profit margins to such an extent that it could lead to suboptimal business decisions. Third, tax compliance induced a profit-center designation for business units that were primarily responsible for costs or revenues. The firm first coped with a mixed treatment of these responsibility centers, allowing them to be profit centers for tax purposes and cost or revenue centers for MCS purposes. Later, top management became convinced of the benefits of a profit-center treatment for all purposes and started to convert the pro forma profit centers into real profit centers. Overall, this study contributes to the stream of research documenting and explaining how MCSs are designed and used under environmental pressures.
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Cowton, Chris. "Profit." Accounting, Auditing & Accountability Journal 30, no. 5 (June 19, 2017): 1203. http://dx.doi.org/10.1108/aaaj-01-2017-2821.
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Purpose The purpose of this poem is to allow the reader to contemplate the substitution and to decide whether it works. Design/methodology/approach A short “poem” based on the idea of replacing “love” with “profit” in St Paul’s famous passage in 1 Corinthians 13, and often read at weddings. The word “charity” would appear instead of “love” if the old King James Version of the Bible were used instead. Findings An inference might be drawn that love is better than profit. Originality/value The poem encourages a comparison between profit and love.
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McDonald, Robert E., Jay Weerawardena, Sreedhar Madhavaram, and Gillian Sullivan Mort. "From “virtuous” to “pragmatic” pursuit of social mission." Management Research Review 38, no. 9 (September 21, 2015): 970–91. http://dx.doi.org/10.1108/mrr-11-2013-0262.
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Purpose – The purpose of this paper is to offer a sustainability-based typology for non-profit organizations and corresponding strategies to sustain the mission and/or financial objectives of non-profit organizations. The balance of mission and money, known in the non-profit literature as the double bottom line, is a challenge for professional managers who run non-profits and scholars who study them. Design/methodology/approach – Typologies are often used to classify phenomena to improve understanding and bring about clarity. In this paper, non-profit organizations are viewed from a social and fiscal viability perspective, developed from the long standing challenge of balancing mission and money. Findings – The typology developed in this paper identifies several normative strategies that correspond to the social and fiscal viability of non-profit organizations. In fact, the strategies offered in this paper can help non-profit managers achieve organizational sustainability, thus enabling them to continue what they are meant to do – to provide greater social value to their constituents. Research limitations/implications – The typology presented is a classification system rather than a theoretical typology. Its purpose is to help managers of non-profits to recognize threats to their organizations’ long-term survival and offer strategies that if adopted can move the organizations to less vulnerable positions. However, the recommended strategies are by no means exhaustive. Furthermore, the focus of the paper is on non-profit organizations, not profit-driven or hybrid entities. The sustainability-based typology of non-profit organizations and the corresponding strategies have implications for practitioners and academics. The typology and its contents can help managers assess their non-profits, competitive environment and their current strategies, plan their double bottom line strategies and last but not the least, develop and implement strategies for social and fiscal sustainability. In addition, our paper provides great opportunities for future research to subject our typology and its contents to conceptual and empirical scrutiny. Practical implications – The strategies described here are developed based on scholarly research and examples from successful non-profits. The typology and the related list of strategies provide a manager with the tools to accurately diagnose organizational challenges and adopt plans to improve the organization’s viability. Social implications – Non-profit organizations are an integral part of society that bolsters economic prosperity, environmental integrity and social justice. This paper may provide guidance for a number of non-profit managers to keep their organizations operating and serving important social missions. Originality/value – In the context of organizations for social mission, several typologies exist that looked at firms from the perspectives of ownership versus profit objectives, entrepreneurship conceptualizations of economists and origins and development paths of social enterprises. While these typologies provided foundations for theoretical and empirical work into social enterprises, our typology offers strategies for the sustainability of mission and/or money objectives of non-profits. The value of this research lies in integrating virtuous and pragmatic objectives of non-profit sustainability that, in turn, can ensure the social mission of non-profits.
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Lukinova, Elena. "Application of IFRS by non-profit organizations." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 7 (July 1, 2020): 34–44. http://dx.doi.org/10.33920/med-17-2007-04.
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Federal accounting standards (hereinafter — FAS) are included in the Federal law “on accounting” as part of the basic documents in the field of accounting regulation. They are mandatory and must be developed on the basis of international standards (IFRS). The FAS is approved by the Ministry of Finance of the Russian Federation, which is the authorized Federal body responsible for developing state policy and legal regulation in the field of accounting and financial reporting in the Russian Federation in accordance with the program for developing Federal standards. At the same time, there are diferent Programs for non-governmental non-profit organizations and nonprofit organizations in the public sector. The issue of transition to IFRS in accounting in the Russian Federation has been discussed for several years. However, the mass transition to IFRS of accounting entities was delayed. This article discusses the practical application of IFRS by nonprofit organizations (including public sector organizations).
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Rebetak, Filip, and Viera Bartosova. "Non-profit organizations in the conditions of Slovakia." SHS Web of Conferences 74 (2020): 05020. http://dx.doi.org/10.1051/shsconf/20207405020.
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Non-profit organisations play an important role in the life of a society by providing generally beneficial services. The purpose of these organizations is to provide services in domains where they are not provided by the government, nor by the market. Their goal is to make the society a better place for everyone. In other words, non-profit organizations play a relevant role in society by attempting to satisfy human needs in different way or as a complement to lucrative firms and governmental activity. A non-profit organization may be defined as an entity that is concerned with its activities about the realization of social value adding mission. Globalisation is also playing a part in the growing importance of non-profits around the world as the non-profit sector spreads to the less developed economies and also grows in the international dimension via international non-profits and non-profit alliances. This article aims to establish a basic overview of Slovak non-profit organisations after dealing with the theoretical background for non-profit organizations in general. It deals with the definitions for non-profit organisations in Slovakia, the possibilities of financing of non-profits in Slovakia and basic rules and conditions for the accounting of non-profit organisations based in the Slovak republic.
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Ahmeti, Dr Sc Skender, Dr Sc Muhamet Aliu, MSc Alban Elshani, and Yllka Ahmeti. "TAX RESEARCH Financial Accounting versus Tax Accounting - Tax Rules’ Impact on Investment Decisions." ILIRIA International Review 4, no. 1 (February 9, 2016): 9. http://dx.doi.org/10.21113/iir.v4i1.50.
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This paper provides guidance for all those interested in research related to tax. In the study are included three main areas dealing with taxes and about taxes: (1) the role of information in corporation tax expenditures under the rules and laws of the country against financial statements according to international accounting standards, (2) case study PTK; how much effective tax and tax on extra profit has it paid (3) the impact of tax rules on investment decisions - the reasons and profits of the company and the host country. We will try to summarize here the three areas of study and come to some conclusions on how to deal with fiscal policy in Kosovo. In addition, we will offer our opinion on some interesting and important questions for future research.
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Ohlson, James A., Stephen H. Penman, Yuri Biondi, Robert J. Bloomfield, Jonathan C. Glover, Karim Jamal, and Eiko Tsujiyama. "Accounting for Revenues: A Framework for Standard Setting." Accounting Horizons 25, no. 3 (September 1, 2011): 577–92. http://dx.doi.org/10.2308/acch-50027.
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SYNOPSIS This paper proposes an accounting for revenues as an alternative to the proposals currently being aired by the FASB and IASB. Existing revenue recognition rules are vague, resulting in messy application, so the Boards are seeking a remedy. However, their proposals replace the traditional criteria—revenue is recognized when it is both “realized or realizable” and “earned”—with similarly vague notions that require both the identification of a “performance obligation” and the “satisfaction” of a performance obligation. Our framework aims for the concreteness that yields practical accounting solutions. It has two features. First, revenue is recognized when a customer makes a payment or a firm commitment to pay. Second, revenue recognition and profit recognition are combined, with profit recognition determined on the basis of objective criteria about the resolution of uncertainty under a contract, and then conservatively so. Two alternative approaches are offered: the complete contract method (where profit is recognized only on the termination of a contract) and the profit margin method (where a profit margin is applied to recognized revenues throughout the contract as the contract profit margin becomes clear. The latter requires resolution of uncertainty, so the completed contract method is the default.
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ASHEIM, GEIR B. "Green national accounting: why and how?" Environment and Development Economics 5, no. 1 (February 2000): 25–48. http://dx.doi.org/10.1017/s1355770x00000036.
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The present paper gives an overview of the theory of green national accounting. Three purposes of green national accounting (measurement of welfare equivalent income, sustainable income, or net social profit) and two measures (Green NNP and wealth equivalent income) are considered. Under the assumption of no exogenous technological progress, Green NNP is shown to equal wealth equivalent income if there is a constant interest rate or if consumption is constant. It is established as a general result that sustainable income [les ] wealth equivalent income [les ] welfare equivalent income, while Green NNP [les ] welfare equivalent income under no exogenous technological progress and a constant utility discount rate. Green NNP is shown to measure gross social profit rather than net social profit.
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Jeon, Kyu An. "The Improvement of Non-Profit Organization Accounting System." Korea Business Review 22, no. 2 (May 31, 2018): 71–98. http://dx.doi.org/10.17287/kbr.2018.22.2.71.
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Levy, Jonathan. "Accounting for Profit and the History of Capital." Critical Historical Studies 1, no. 2 (September 2014): 171–214. http://dx.doi.org/10.1086/677977.
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FALK, HAIM. "Towards a framework for not-for-profit accounting." Contemporary Accounting Research 8, no. 2 (March 1992): 468–99. http://dx.doi.org/10.1111/j.1911-3846.1992.tb00855.x.
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RYAN, JOHN. "The Relationship Between Accounting Profit and Economic Income." Australian Accounting Review 17, no. 43 (December 31, 2008): 33–46. http://dx.doi.org/10.1111/j.1835-2561.2007.tb00334.x.
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Mee, Mike. "Budgeting: Profit planning and control." British Accounting Review 21, no. 4 (December 1989): 401–2. http://dx.doi.org/10.1016/0890-8389(89)90048-6.
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Walker, Martin. "Internal organisation, efficiency and profit." British Accounting Review 22, no. 1 (March 1990): 100–101. http://dx.doi.org/10.1016/0890-8389(90)90132-2.
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Fujimura, Daijiro. "THE OLD DU PONT COMPANY'S ACCOUNTING SYSTEM LASTING A HUNDRED YEARS: AN OVERLOOKED ACCOUNTING SYSTEM." Accounting Historians Journal 39, no. 1 (June 1, 2012): 53–88. http://dx.doi.org/10.2308/0148-4184.39.1.53.
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ABSTRACT Accounting historians have not yet realized that there existed another complete accounting system before the formation of the modern accounting system of today which Johnson and Kaplan's Relevance Lost characterizes by the “integration” of cost and financial accounts supported by “inventory costing.” In that earlier accounting system, cost and profit calculations were made in a past particular ledger account or accounts, namely trading account(s), where accounting practices opposed to “inventory costing” and “integration” were used. The historical existence of that accounting system is overlooked by accounting historians. The example of the old Du Pont Company (DPC) this paper presents will bring it to light. Cost and profit calculation were made in four trading accounts in the double-entry ledger at the old DPC as it was purchased by the new DPC in 1902. One of its trading accounts dated back to 1804 when the old DPC started production of gunpowder. Early cost and profit calculations in that trading account were examined by the new DPC's staff in the early 1940s. They prepared schedules showing the cost data, sales revenues, and profit measurement recorded in the early trading account. These schedules give evidence that the old DPC recorded the costs incurred and used the cost data to compute profit for financial accounting purposes, but in different ways from today's “inventory costing” and “integration.” This old DPC's accounting system resulted from the application of the double-entry system to industrial accounting and was in use throughout the nineteenth century. By revealing the historical existence of that overlooked accounting system, this paper will show that accounting history may be described as evolution of the traditional accounting system made through double-entry bookkeeping in which the trading account was of vital importance and the transition from that traditional accounting system to the modern integrated accounting system supported by inventory costing.
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O'Driscoll, Anne. "AT v Dulghieru: Accounting for the Profits of Sex Trafficking." Victoria University of Wellington Law Review 40, no. 4 (May 3, 2009): 695. http://dx.doi.org/10.26686/vuwlr.v40i4.5255.
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This article explores the remedies available to victims of the international crime of trafficking in persons for sexual exploitation. In the 2009 case of AT v Dulghieru (Dulghieru), the English High Court awarded the victims of an unlawful conspiracy to traffic general, aggravated and exemplary damages. Treacy J based the exemplary award on the rationale of preventing unjust enrichment. The appropriateness of the finding of unlawful means conspiracy is considered, as are each of the damages awards. This article concludes that the prevention of unjust enrichment is an inappropriate basis for an award of exemplary damages, and argues that the better approach would be to strip a defendant's gains by the equitable remedy of account of profit. The overlap of civil remedies and the criminal law is also addressed. It is proposed that an account of profit should take priority over any criminal confiscation order as the victims have a greater entitlement to the profits than the State does.
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McWatters, Cheryl. "THE EVOLUTION OF THE PROFIT CONCEPT: ONE ORGANIZATION'S EXPERIENCE." Accounting Historians Journal 20, no. 2 (December 1, 1993): 31–65. http://dx.doi.org/10.2308/0148-4184.20.2.31.
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The accounting innovation and change literature has emphasized the contingent relationship between the accounting system and a variety of environmental forces. This paper utilizes a longitudinal analysis to evaluate this contingent relationship within one nineteenth century organization, The Calvin Company. The results generally are consistent with most findings from the literature. In particular, the study examines the shift in the profit concept to a short-versus a long-term perspective. This has parallels with the emerging role of the corporate form of business organization and the entity, as opposed to, proprietary view of accounting. The accounting system shaped the organizational reality to the extent that the accounting for an event had a subsequent impact upon The Calvin Company's direction. The conclusions highlight the contextual nature of accounting. Accounting and accounting change must be interpreted in terms of the underlying developments within the entity, and within its external environment.
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MUKHERJEE, ARIJIT, and LAIXUN ZHAO. "PROFIT RAISING ENTRY." Journal of Industrial Economics 57, no. 4 (December 2009): 870. http://dx.doi.org/10.1111/j.1467-6451.2009.00403.x.
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Mukherjee, Arijit, and Laixun Zhao. "Profit Raising Entry." Journal of Industrial Economics 65, no. 1 (March 2017): 214–19. http://dx.doi.org/10.1111/joie.12109.
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