Financial Management: Naval Air Systems Command Financial Reporting of Non-Ammunition Operating Material and Supplies for FY 2002

2002 ◽  
Author(s):  
Paul J. Granetto ◽  
Richard B. Bird ◽  
James L. Kornides ◽  
John K. Issel Walter J. Cainey
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Naval Air Systems Command

THE STOCKHOLDER REVIEW COMMITTEE OF THE CHESAPEAKE AND OHIO CANAL COMPANY, 1828–1857: EVIDENCE OF CHANGES IN FINANCIAL REPORTING AND CORPORATE GOVERNANCE

2006 ◽  
Vol 33 (1) ◽  
pp. 125-143 ◽  
Author(s):  
Robert W. Russ ◽  
Gary J. Previts ◽  
Edward N. Coffman
Keyword(s):  
Corporate Governance ◽  
19Th Century ◽  
Financial Reporting ◽  
Financial Management ◽  
Governance Structure ◽  
The Political ◽  
Review Committee ◽  
Corporate Governance Structure ◽  
Corporate Form ◽  
The 19Th Century

Canal companies were among the first enterprises to be organized in the corporate form and to require large amounts of capital. This paper examines the stockholder review committee of a 19th century corporation, the Chesapeake and Ohio Canal Company (C&O), and discusses how the C&O used this corporate governance structure to monitor and improve financial management and operations. A major strength was the concern and dedication of the stockholders to the company, while a major weakness was the political control exerted by the State of Maryland. The paper provides an historical perspective on corporate governance in the 19th century. This research contributes to the literature by providing detailed workings and practices of a stockholder review committee. The paper documents corporate governance efforts in archival sources that provide an early example of accountability required in a corporate charter and the manner in which the stockholders carried out this responsibility.

ANALISIS FAKTOR YANG MEMPENGARUHI PENGELOLAAN KEUANGAN KAMPUNG DI KABUPATEN JAYAPURA

2019 ◽  
Vol 2 (2) ◽  
pp. 39-56
Author(s):  
Bill J. C. Pangayow ◽  
Hastutie Noor Andriati
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Analysis Tool ◽  
City Governments ◽  
Financial Accountability ◽  
Village Community ◽  
Essential Idea ◽  
Consultative Body ◽  
Key Indicators ◽  
The Village

The village independence is an essential idea for the village community where they are located. Inaccordance to support this goal, the central, provincial and district/city governments provide fundsto villages that must be managed properly. Village financial management apparatuses endeavor inplanning, implementing, administering, and financial reporting in accordance with applicableregulations with supervision from the Village Consultative Body. This study aims to identifyindicators and determinants in village financial management and examine its effect on the villageindependence variable. This research will be carried out in villages of Yobeh, Ifaar Besar, Sereh,and Yahim, in Sentani District in Jayapura Regency. The analysis tool that will be used is FactorAnalysis to find key indicators and variables in financial management. The results showed thatreporting variables became the key in financial management, followed by financial accountability,planning, and implementation. This shows that respondents felt the reporting was very importantand needed to be considered in financial management.

PENGARUH KOMPETENSI APARATUR DESA, KETAATAN PELAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERN TERHADAP PENCEGAHAN FRAUD DENGAN MORAL SENSITIVITY SEBAGAI VARIABEL MODERASI

2018 ◽  
Vol 1 (2) ◽  
pp. 63-89
Author(s):  
Klara Wonar ◽  
Syaikhul Falah ◽  
Bill J. C. Pangayow
Keyword(s):  
Control Systems ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Management ◽  
Quantitative Research ◽  
Primary Data ◽  
Survey Method ◽  
Moral Sensitivity ◽  
Fraud Prevention ◽  
Study Results

This study aims to examine the effect of fraud prevention on village / village financial management as the dependent variable and the competency of village apparatuses, compliance of government financial reporting, internal control systems as independent variables while moral sensitivity as amoderating variable. This research is a quantitative research or hypothetic - deductive method that aims to answer such questions that are related to exploratory, descriptive, explanatory and predictive studies. Primary data is mainly used in this research. Data collection is conducted using a survey method in the form of a questionnaire that lists the statements, which were given to the respondents to be filled in order to get information, and then the data analyzing was conducted using the Warp-PLS 5.0 Application software. The study results show that the competence of village officials influences fraud prevention, financial reporting adherence affects fraud prevention, and meanwhile the internal control system does not affect fraud prevention. Furthermore, moral sensitivity does not moderate the competence of village officials, adherence to financial reporting and internal control systems.

scholarly journals Institutional Isomorphism And Adoption Of International Public Sector Accounting Standards By African Countries

2019 ◽  
Vol 7 (05) ◽  
Author(s):  
Dr. Muganda Munir Manini
Keyword(s):  
Public Sector ◽  
Financial Reporting ◽  
Financial Management ◽  
Public Funding ◽  
Accounting Standards ◽  
Target Population ◽  
Institutional Isomorphism ◽  
African Countries ◽  
The Public ◽  
Public Sector Accounting

The international harmonization of financial reporting standards in the public sector is one of the significant public sector accounting reforms which have gained prominence in the recent past under the New Public Financial Management order. However, previous empirical evidence provided mixed results on the extent of African countries’ decision on the adoption of International Public Sector Accounting Standards and its relationship with institutional isomorphism factors. The purpose of this study was to examine the influence of institutional isomorphism (normative, mimetic and coercive) on the adoption International Public Sector Accounting Standards by African countries. The target population was 54 countries; however the final sample was 29 countries which comprised the dataset. A logistic regression analysis was thereafter conducted. Based on the Institutional Theory, the study revealed external public funding (coercive isomorphic pressure), the countries’ global competitiveness (mimetic isomorphic pressure), and human capital (normative isomorphic pressure) were non significant factors in a countries decision to adopt IPSAS. This study contributes to the literature on the international accounting in the public sector. The results of the study have significant managerial and theoretical implications for accounting standards regulators, researchers, and multilateral organizations.

scholarly journals Pengelolaan Keuangan Desa : Studi Pada Desa Ploso Kecamatan Jombang Tahun Anggaran 2012-2016

2019 ◽  
Vol 2 (2) ◽  
pp. 119
Author(s):  
Andrianto - Andrianto
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Qualitative Method ◽  
Financial Statement ◽  
Research Implementation ◽  
Study Approach ◽  
Interview Method ◽  
The Village ◽  
Computerized System

With the enactment of Law No. 6 of 2014 on villages, it is desirable that in the management of the village, especially in the management of its finances, it can be done accountably and responsibly. This study aims to identify the financial management of the village along with the problems associated with the management of village finances conducted in the Village Ploso Jombang. This research uses qualitative method with case study approach, where most of the research implementation mostly use observation and interview method. The results show that in the management of village finances there are main issues that is the lack of knowledge of village head and its officials in the management of budget and village finances. This research proposes the existence of computerized system accompanied by training and guidance of village financial management from local government apparatus, so it is expected that village financial reporting can be done by fast process and with output of accountable and accountable financial statement.

scholarly journals Financial Disclosure and Budgetary Practices of Religious Organization: A Study of Qaryah Mosques in Kuala Terengganu

2015 ◽  
Vol 17 (1) ◽  
pp. 83
Author(s):  
Shahida Bt Shaharuddin ◽  
Maliah Bt Sulaiman
Keyword(s):  
Financial Reporting ◽  
Mixed Method ◽  
Financial Management ◽  
Peninsular Malaysia ◽  
Financial Accounting ◽  
Financial Disclosure ◽  
Religious Organization ◽  
Structured Interviews ◽  
Reporting Practices ◽  
Budgetary Control

This paper aims to examine the financial reporting and budgeting practices of qaryah mosques in Kuala Terengganu, a state in the east of Peninsular Malaysia. Data was collected using a mixed method (quantitative and qualitative) approach. The questionnaire was disseminated to qaryah mosques in Kuala Terengganu and 39 responded. To address the limitations of a questionnaire survey, semi-structured interviews were then conducted with a few of the respondents. The results revealed that qaryah mosques in Kuala Terengganu do have a satisfactory system in place in terms of their financial reporting practices. However, budgetary control practices appear to be lacking. This indicates accounting, as is practiced by qaryah mosques in Kuala Terengganu appears to be limited to financial accounting. Hence, the financial management in qaryah mosques needs to be improved so that the risk of embezzlement can be reduced.

scholarly journals Bimbingan Teknis Tata Kelola Keuangan dan Anggaran Berbasis Kinerja Sekolah Tinggi Ilmu Kesehatan (Stikes) Muhammadiyah Palembang

2019 ◽  
Vol 4 (4) ◽  
pp. 393-400
Author(s):  
Zulfikar Zulfikar ◽  
Rosida Nur Syamsiyati ◽  
Ahmad Muttaqin
Keyword(s):  
Best Practices ◽  
Financial Reporting ◽  
Financial Management ◽  
Technical Assistance ◽  
Work Program ◽  
And Performance

TECHNICAL ASSISTANCE FINANCIAL REPORTING AND BUDGETING BASED PERFORMANCE IN STIKES MUHAMMADIYAH PALEMBANG. The purpose of this technical assistance activity were to provide knowledge and insights related to the financial management and performance based budgeting to the principal and budget user of STIKES Muhammadiyah Palembang and to help compile the work program. This activity was attended by 23 leaders from various levels.Materials that provided were, performance based budgeting, best practices, and financial reporting. The results of technical assistance for performance based budgeting indicate an increase in the ability of participants to develop budgets. Evaluation of the participants showed that they were very enthusiastic about following the activity from beginning to end.

scholarly journals PENGARUH PERUBAHAN STATUS, EMPLOYEE ENGAGEMENT, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS PELAPORAN KEUANGAN

2017 ◽  
Vol 19 (4) ◽  
pp. 495
Author(s):  
Nani Yuheti Yuniatin ◽  
Noer Azam Achsani ◽  
Hendro Sasongko
Keyword(s):  
Information Technology ◽  
Employee Engagement ◽  
Financial Reporting ◽  
Financial Management ◽  
Test Results ◽  
Financial Reports ◽  
Significant Difference ◽  
Before And After ◽  
The Status

This study aimed to examine the effect of changes in status, employee engagement, and the utilization of information technology on the quality of financial reporting. Analysis of variance (ANOVA) was used to examine changes in the status of Bogor Agricultural University. Moreover we employ a multiple regression analysis to examine the effect of employee engagement and information technology in performance financial of report.  In addition, Ultrecht Work Engagement Scale (UWES) was used to examine the financial human resource mapping. The results of ANOVA test showed that there was no significant difference of the financial management of Bogor Agricultural University before and after the implementation of Public Service Board (BLU). Furthermore, multiple linear regression test results showed that the factors that affect the performance of financial reports are employee engagement and use of information technology. However, it is found that the factor that really affects the performace of financial reports is the use of information technology. Finally, the test results of the mapping showed that employee engagement of human resources staff of Bogor Agricultural University are in medium position indicating that it needs to be maintained and improved.

The role of the Troika on the Greek central government accounting reforms

2018 ◽  
Vol 31 (3) ◽  
pp. 316-330 ◽  
Author(s):  
Sandra Cohen ◽  
Sotirios Karatzimas
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Central Government ◽  
Case Study Research ◽  
Extreme Case ◽  
Resource Dependency ◽  
Reform Process ◽  
Content Type

Purpose The purpose of this paper is to explore the role of the Troika’s advent played in the progress of the budgeting and the financial reporting systems reform at the Greek central government level. Design/methodology/approach The approach of an extreme country case study is adopted. The data used in the paper have been identified through document analysis performed on the relevant documents produced by the Troika, the Greek Ministry of Finance, and other relevant sources. The reform process is seen through the lens of the neo-institutional theory and the resource dependency theory. Findings Although both reforms targeted the introduction of best international practices – particularly useful in periods of financial distress and scarce resources – the advent of the Troika affected their progress and changed the priorities. As a result, the reform was redirected toward strengthening the cash budgeting system. Research limitations/implications The study is subject to the limitations of an extreme case study research. Practical implications This is a case where resource dependency changes political priorities and directions and affects the evolvement of state budget and accounting reforms under way. Originality/value The role of external fund providers in public sector financial management reform priority-setting, in the case of a developed Eurozone country, is analyzed. The study contributes to the research agenda on accounting practices in times of austerity.

scholarly journals PEMBERDAYAAN EKONOMI MASYARAKAT MELALUI PROGRAM PKM UNTUK MENINGKATKAN KAPASITAS PRODUKSI PERMEN JELLY BUAH DAN JELLY SAYURAN DI KOTA MALANG

2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Zainul Arifin ◽  
Istutik Istutik ◽  
Amir Kusnanto
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Raw Materials ◽  
Production Capacity ◽  
Online Marketing ◽  
Raw Material ◽  
Financial Reports ◽  
Dragon Fruit ◽  
Vegetable Raw Materials ◽  
Production Facilities

Candy is a snack that is loved by children and adolescents, because it tastes sweet, has a distinctive aroma and is affordable. Many types of candy both made from artificial ingredients and from natural ingredients. Specially soft and chewy jelly candy is much loved by young people.A businessman partner named Dian Falah Fitriyana, ST is located at Jl. Ikan Hiu II / 19 Tunjungsekar Village, Lowokwaru District, Malang City innovates by producing jelly candy from fruit raw materials (apple jelly candy and dragon fruit jelly candy) and made from vegetable raw materials (Moringa jelly candy and carrot jelly candy). As it is known that apples, dragon fruit and vegetable Moringa and carrots have many health benefits. Raw material for jelly candy is only taken from the juice and not added with preservatives.The purpose of the PKM program is to increase the production capacity of partner entrepreneurs and provide online marketing training, training and accounting assistance, so that partner entrepreneurs can make financial reports needed for a productive business.The problem of micro entrepreneurs in general is not being able to increase their production because of limited capital, which has the effect of not being able to add or replace their more modern production facilities. Marketing limitations and not doing financial records properly. The Community Partnership Program (PKM), which provides production support equipment and management improvements, will certainly increase production outputThe solutions offered by the PKM program to increase the production capacity of partner entrepreneurs are to provide juicers, sterilitators, sealers, digital scales, LPG ovens, containers, trays, containers. Meanwhile, to improve financial management and product marketing, the Team provides training and mentoring in accounting and marketing training. It is expected that partner entrepreneurs are able to make financial records (cash flow) and market their products through internet marketing.Partner entrepreneurs with the help of new equipment from the PKM program are targeting production to increase by 50% to 100%. This optimistic target is achieved due to juice, sterilitators, chopper machines, large ovens and more modern production facilities, entrepreneurs will be able to serve the demands of more consumers.The progress of PKM program activities has reached 70% of the target, but there are still activities to assist in making financial reporting and online marketing.

Sign in / Sign up

Export Citation Format

Share Document