Addition Of Assets Research Articles

The Effect of Company Size, Company Age and Profitability on Earnings Management

To find out the effect of company size, company age and profitability on earnings management is the target through this research at PT Edie Arta Motor Indonesia Branch Bungkulan. By using anuaall reports for fifth years consisting of 2018 to 2022. The analysis technique tested through several analyses, namely multiple linear regression, classical assumptions and hypotheses, model feasibility test.The results showed that company size had a negative and significant effect on earnings management at PT Edie Arta Motor Indonesia Branch Bungkulan, the size of a company can greatly influence the occurrence of earnings management practices, which can be seen from the overall assets owned by the company, it is very possible for earnings management practices to occur in the company. There is a positive effect of company age on earnings management PT Edie Arta Motor Indonesia Branch Bungkulan with the age owned by a company in running its business as seen from how much income or income the company earns every day, with this the company will be able to continue to grow along with the addition of assets or facilities (equipment) owned by the company. Profitability have a negative impact or influence on its profit management PT Edie Arta Motor Indonesia Branch Bungkulan with the profitability of the company being able to help the company continue to grow every month, the profitability of the company really helps company owners in knowing how far their company can compete with others.

ANALISIS PENERAPAN AKUNTANSI SYARIAH SISTEM BAGI HASIL DALAM PROGRAM TABUNGAN BANK SYARIAH MANDIRI CABANG MEDAN

This study aims to determine how the calculation of the profit sharing system mudharabah savings program in an independent Islamic bank and whether the application of Islamic accounting in the profit sharing system mudharabah savings program in an independent Islamic bank is in accordance with the principles of Islamic accounting (PSAK 105). The approach used in this research is descriptive approach. The results showed that Bank Syariah Mandiri Cabang Medan uses the profit sharing method in the profit sharing principle of mudharabah financing, where operating income is reduced by operating expenses to obtain the operating income. Penalties imposed on customers are recognized by Bank Syariah Mandiri Cabang Medan as non-operational income and is used for social funds. Revenue sharing is seen as meeting the definition of income. The reason is that revenue-sharing income is income that gives the addition of assets in the form of cash which is the inflow that comes from profit sharing mudharabah financing can increase the profit / profit of Bank Syariah Mandiri Cabang Medan. The accounting treatment of revenue (profit sharing) mudharabah financing implemented by Bank Syariah Mandiri Cabang Medan, in accordance with PSAK No. 105 concerning Mudharabah Accounting.

Effect of Credit on Micro and small Enterprises Performance in Kitale Town

The MSEs contribution to the growth of the national economy continue to assume increasing significance especially in job creation . These enterprises are created to fulfill the primary needs of man and are formed under conditions of risk and considerable uncertainty .This sector is encumbered by many problems chief among them being financing. A number of organizations have stepped in to finance their operations and solve this problem and promote their business performance. Its in light of this that this study was carried out with the objective of conducting a study to determine the effect of credit available to MSEs on business performance in Kitale town. More specifically this research sought to establish the effect of credit on kinds of assets acquired , market share served , stock levels held in the business and number of employees added in business.. On the effect of credit available to MSEs on business performance by considering value of assets acquired on accessing credit, it was found that credit available to MSEs does not necessarily lead to addition of assets. The effect of credit available to MSEs on expanding market share, it indicated that credit availability does not guarantee a bigger market share. The effect of credit available to MSEs on business performance by considering stock levels held it revealed that little money was allocated to purchasing of additional stock. On establishing the effect of credit available to MSEs by considering additional number of employees it was found that MSEs do not necessarily lead to good performance.