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Antologi Lembaga Keuangan Mikro Berbasis Kearifan Lokal
Antologi Lembaga keuangan mikro (LKM) berbasis kearifan lokal merupakan kumpulan artikel yang membahas berbagai permasalahan yang ada di masyarakat desa terkait dengan kegiatan ekonomi, khususnya transaksi simpan pinjam. LKM adalah Lembaga keuangan yang khusus didirikan untuk memberikan jasa pengembangan usaha dan pemberdayaan masyarakat melalui pembiayaan (syariah) maupun pinjaman (konvensional). Tujuan didirikannya LKM adalah untuk meningkatkan akses pendanaan skala mikro untuk masyarakat; membantu peningkatan pemberdayaan ekonomi dan produktivitas masyarakat; serta membantu peningkatan pendapatan dan kesejahteraan masyarakat terutama masyarakat miskin atau berpenghasilan rendah. Undang-un...
Earnings Management
This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
Positive Thinking for Beginners
Positive thinking means changing the way you look at things and how you handle lifes many challenges. It will help you achieve any goal. Conversely, a negative attitude will result in negative behavior, which affects your ability to even set goals. If you cant set goals, theres no way you can achieve them. In this guide to thinking in a positive way, youll learn how to avoid procrastinating for the wrong reasons; recognize the importance of rewarding yourself with me time; take baby steps toward living a more positive life; and stop worrying about things you cant control. As hard as it may seem, its possible to eliminate negative thinking from your life and replace it positive thoughts. Small changes in your daily life wont just improve your lifethey will also improve the lives of those around you. Start reaping the rewards of tackling each day with a smile by following the guidance in Positive Thinking for Beginners.
Fintech Credit Risk Assessment for SMEs: Evidence from China
Promoting credit services to small and medium-size enterprises (SMEs) has been a perennial challenge for policy makers globally due to high information costs. Recent fintech developments may be able to mitigate this problem. By leveraging big data or digital footprints on existing platforms, some big technology (BigTech) firms have extended short-term loans to millions of small firms. By analyzing 1.8 million loan transactions of a leading Chinese online bank, this paper compares the fintech approach to assessing credit risk using big data and machine learning models with the bank approach using traditional financial data and scorecard models. The study shows that the fintech approach yields...
Financial Warnings
A material difference between a corporation's expected and actual earnings, otherwise known as an earnings surprise, can spell big trouble for lenders and equity investors, to say nothing of the company in question. The failure to anticipate a negative result can threaten a lender's prospects for loan repayment, cause investors to absorb heavy losses, and trigger substantial losses on positions in equity securities.
Auditing, an Integrated Approach
Offering coverage of the entire audit process, this text takes the reader through each audit cycle. It then shows how each step relates to the process as a whole. The book is completely oriented to non-complex computerized accounting systems rather than manual ones.
How Far Across the River?
Gradual change has been a hallmark of the Chinese reform experience, and China's success in its sequential approach makes it unique among the former command economies. Since 1979, with the inception of the continuing era of reform, the Chinese economy has flourished. Growth has averaged nine percent a year, and China is now a trillion dollar economy. China has become a major trading power and the predominant target among developing countries for foreign direct investment. Despite all this, China remains poor and the reform process unfinished. This book takes its defining theme from Deng Xiaopeng's famous metaphor for gradual reform: “feeling the stones to cross the river.” How far has China progressed in fording the river? The experts who contributed to this volume tackle many aspects of that question, assessing Chinese progress in policy reform, priorities for further reform, and the research still needed to inform policymakers’ decisions.
