Suchergebnisse

The Indonesian government and other non-profit organizations have received many foreign grants, one of which is the Global Fund AIDS Tuberculosis and Malaria (GFATM) grant. As the recipient of the Sub Recipient TB Care 'Aisyiyah grant, East Java has an absolute obligation to account for the funds received. One of its obligations is to present accountable financial statements. However, achieving accountability is not easy. There is a long process with strict terms and conditions from donors. These terms and conditions make institutions and financial statement providers sometimes feel bored and accountability more difficult to realize. Factors of human resources, tasks, and the environment are the benchmarks for an accountant of foreign grants to have a strong perception of the importance of accountability. This study aims to determine the perception of accountants in assessing the accountability of financial statements as an expense or an asset. A qualitative method was used with an emphasis on interviews. The findings showed that the accountability of the financial statements of foreign grants was assessed as intangible assets because the recipients could benefit from the grants financially and non-financially. The finance staff benefited from the accounting field as well as general knowledge about tuberculosis and extensive networking in various sectors.

The developed financial sector can significantly provide financial services to developing economies by the motive as well as best opportunity of using new advanced technology; it may help them to maintain clean environment with help of environmentally friendly production, thus providing with a higher level of the global environmental quality and further it will boost sustainable development of economies (J. Frankel & Rose, 2002). Financial development would increase R&D investment as to speed up growth, thereby influencing the environmental quality (J. A. Frankel & Romer, 1999). The objective of this research is to determine the effect of R&D expenditure on CO2 emissions in Austria in 1996-2006. We presented a quantitative study using simple linear regression to analyze the data and as a result of this process, we found that R&D expenditure has significant effect to CO2 emissions in Austria in 1996-2006. The fact that R&D influence on CO2 emissions can be positive, negative and insignificant must be taken into account when designing environmental policies and various programs, strategies and initiatives to encourage and fund R&D activities, in the context of environmental protection, government efforts should be strictly focused on the promotion and support of R&D programs directly aimed at reducing CO2 emissions and increasing the use thereof (Petrović & Lobanov, 2020).

This study aims to determine the differences in non-performing loans (NPLs) at non-foreign exchange banks in Indonesia for the two-year period before and after the general election. The results showed that there was no difference of non-performing loans (NPLs) at non-foreign exchange banks in Indonesia for the period of two years before and after the general election.

This study aims to determine the differences in non-performing loans (NPLs) at non-foreign exchange banks in Indonesia for the two-year period before and after the general election. The results showed that there was no difference of non-performing loans (NPLs) at non-foreign exchange banks in Indonesia for the period of two years before and after the general election.

Governments have increasingly liberalized their policies in recent years to attract foreign investment, as they have witnessed a favorable impact – both direct and indirect – on target country firms and economic development. The effect of multiple large shareholders on firm performance cannot be considered in isolation, however, as the institutional and developmental conditions vary across countries. The objective of this research is to determine the influence of institutional ownership to firm performance especially in The Capital Bank. This research uses quantitative methods and linear regression analysis. The results of the analysis show that there is no effect of institutional ownership on ROA and ROE at The Capital Bank for the period December 2012 – December 2019. There is no effect of institutional ownership on the performance of The Capital Bank because the percentage of institutional ownership less than 50% so the contribution does not have much effect on the company's strategic decisions.