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Berdasarkan definisinya Akuntansi merupakan seni yang dimulai dengan mencatat, menggolongkan dan meringkas transaksi dan kejadian yang bersifat keuangan dengan cara tertentu dan dalam bentuk satuan uang, serta menafsirkan hasilhasilnya. Dari definisi tersebut maka akuntansi memerlukan serangkaian tahapan yang saling berkaitan. Oleh sebab itu pelajar/mahasiswa perlu memahami dan menguasai tahapan tahapan tersebut guna menghindari beberapa kendala seperti perhitungannya antara debet dan kredit harus balance dan lain lain. Buku Pengantar Akuntansi ini akan menyajikan materi yang mencakup 13 bab yang disusun secara koheren. Kami berharap buku Pengantar Akuntansi ini dapat menjadi referensi
E-Book ini sengaja disusun untuk mempermudah seluruh kalangan, baik itu pelajar, mahasiswa dan para peneliti yang khusus ingin melakukan penelitian tentang keuangan. Adapun sumber kumpulan jurnal ini yaitu berasal dari masing-masing penerbit jurnal yang sudah terdaftar dan terakreditasi sinta menurut https://sinta.kemdikbud.go.id/
We are delighted to introduce the proceedings of the first edition of the 2019 Annual Conference of Economics, Business and Social Sciences (ACEBISS). This conference has brought researchers, developers and practitioners around the world who are leveraging and developing the great chance of financial inclusion in economics and business also related to the social community toward industry 4.0. The theme of ACEBISS 2019 was “Fintech Effect, The Challenge of Financial Inclusion in Economics and Business”. Within this scope, ACEBISS is intended to provide a unique international forum for researchers from industry and academia, working on financial effect analysis especially Fintech, through qualitative and quantitative method to study phenomenon in social and business entities.
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This book provides researchers and scholars with a comprehensive and up-to-date analysis of earnings management theory and literature. While it raises new questions for future research, the book can be also helpful to other parties who rely on financial reporting in making decisions like regulators, policy makers, shareholders, investors, and gatekeepers e.g., auditors and analysts. The book summarizes the existing literature and provides insight into new areas of research such as the differences between earnings management, fraud, earnings quality, impression management, and expectation management; the trade-off between earnings management activities; the special measures of earnings management; and the classification of earnings management motives based on a comprehensive theoretical framework.
We are glad to introduce you the proceedings of the first International Conference on on Economics, Business and Social Humanities (ICONEBS 2020). The 1st ICONEBS 2020 addresses challenges and innovations in the field of economics, business, and social humanities. The conference is enriched with renowned keynote speakers who discuss in the central theme of "The Dynamics of Economics, Business, and Social Humanities". The ICONEBS conference is hosted by State Polytechnic of Madiun and co-hosted by Aviation Polytechnic of Surabaya and Polytechnic of Jambi. This year, we held this flexible online conference to gather experts and scholars around the globe with the aim to continue disseminating t...
'The Triple Bottom Line' - which delivers simultaneous social, financial and environmental benefits - is a rallying cry for business sustainability. This text examines the implications of the idea, showing what has already been achieved.
This comprehensive Handbook provides an in-depth analysis of the nature of East Asian economic integration alongside thoughtful insights into contemporary issues, such as agricultural development, structural transformation and East Asian trade, alongside skills and human capital development policies of ASEAN. Contributors also provide detailed explanations on trade, poverty and Aid for Trade, institutional reforms, regulatory reform and measuring integration.