Zobrazeno 1 - 10
of 20
pro vyhledávání: '"Marhaendra Kusuma"'
Autor:
Marhaendra Kusuma, Sri Luayyi
Publikováno v:
Journal of Accounting and Investment, Vol 25, Iss 1, Pp 112-136 (2024)
Research aims: Fair value accounting, fairness, and transparency are the basis for other comprehensive income (OCI), profit, and equity attributable. This research aims to analyze the impact of adding this information on external audit fees, consider
Externí odkaz:
https://doaj.org/article/b161895795c043f3b7eb74cbfe3aed86
Autor:
Marhaendra Kusuma
Publikováno v:
Jurnal Akuntansi dan Keuangan, Vol 25, Iss 1 (2023)
So far, research in Indonesia examines that the factors that influence creative accounting are the application of Good Corporate Governance, leverage, company size, and political connections, while research on the effect of other comprehensive income
Externí odkaz:
https://doaj.org/article/5522fe8a10d74311bf372eed4cc8f72a
Publikováno v:
Jurnal Kajian Akuntansi, Vol 6, Iss 1, Pp 145-176 (2022)
Abstract The application of fair value accounting in financial statements gives rise to other comprehensive income (OCI) as the difference between the historical value of assets (liabilities) and fair value. This study aims to provide empirical evid
Externí odkaz:
https://doaj.org/article/d0745ea926bf46bb823ce1e2c274ccf7
Autor:
Marhaendra Kusuma
Publikováno v:
Jurnal Keuangan dan Perbankan, Vol 25, Iss 4, Pp 855-879 (2021)
This study modifies financial performance measures by developing a comprehensive income-based measure as the impact of applying fair value accounting and the concept of all-inclusive income, which has an effect on changing the income statement format
Externí odkaz:
https://doaj.org/article/b8215bab50234628aa7c63fb2012c412
Autor:
Marhaendra Kusuma, Puji Rahayu
Publikováno v:
Jurnal Akuntansi dan Keuangan, Vol 24, Iss 2 (2022)
Other Comprehensive Income (OCI) is the impact of applying fair value accounting, namely the difference between the fair value of assets (liabilities) and their carrying values. Uncertainty about the time and amount of OCI which is a medium for tax a
Externí odkaz:
https://doaj.org/article/209c2fbbc74d43bbbade2a19cba4773e
Publikováno v:
Jurnal Ilmiah Manajemen dan Bisnis, Vol 22, Iss 2, Pp 223-243 (2021)
The format of the balance sheet and income statement since the Indonesian IFRS convergence has changed with the addition of attribution of equity and comprehensive income. This change became the idea to develop the Return On Equity (ROE) formula. The
Externí odkaz:
https://doaj.org/article/6be10a4cd78845cba23c90e063b025ec
Autor:
Marhaendra Kusuma
Publikováno v:
Ekuilibrium: Jurnal Ilmiah Bidan Ilmu Ekonomi, Vol 16, Iss 1, Pp 94-106 (2021)
Purpose - The concept of recognizing all inclusive income, which is used by IFRS and Indonesian SAK, is the basis for presenting other comprehensive income in the income statement. This change in format became the idea of developing a financial perfo
Externí odkaz:
https://doaj.org/article/0361716eee5b468aac1dfeec80b2f295
Autor:
Marhaendra Kusuma
Publikováno v:
Ekuilibrium: Jurnal Ilmiah Bidan Ilmu Ekonomi, Vol 12, Iss 2, Pp 102-118 (2017)
The purpose of this study is to determine the effect of cost accounting information on the improvement of corporate value and responsibility to stakeholders, at cement industry companies listed in Indonesia Stock Exchange (BEI) period 2010-2015. Data
Externí odkaz:
https://doaj.org/article/b6b35eb6ad43498988915f4cfa567ba6
Autor:
Edi Murdiyanto, Marhaendra Kusuma
Publikováno v:
Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri; Vol 7, No 2 (2022): (September 2022); 315-333
Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri; Vol. 7 No. 2 (2022): September 2022; 315-333
Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri; Vol. 7 No. 2 (2022): September 2022; 315-333
Kinerja keuangan komprehensif adalah pengukuran profitabilitas dengan memodifikasi ROA dan ROE dengan memasukkan laba komprehensif dari unrealized earnings berupa keuntungan penyesuaian nilai wajar aset keuangan. Penelitian ini bertujuan menganalisis
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b3cf598707bae4f6b56c207841c0e5d9
http://ojs.unik-kediri.ac.id/index.php/ekonika/article/view/3006
http://ojs.unik-kediri.ac.id/index.php/ekonika/article/view/3006
Publikováno v:
Jurnal Ilmiah Cendekia Akuntansi. 7:96
This study aims to determine the effect of taxpayer understanding of taxation, taxpayer awareness, and quality of tax service services on individual taxpayer compliance with tax sanctions as a moderating variable. The moderating role is to determine
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1cfad330a8f126645848d787bc950ca2
https://doi.org/10.32503/cendekiaakuntansi.v7i4.2959
https://doi.org/10.32503/cendekiaakuntansi.v7i4.2959