Financial Position Of Company Research Articles

Analysis of the Stability of the Banking Sector of Azerbaijan in Conditions of Economic Crisis Based on the Econometric Model

This article is devoted to the influence of a number of macroeconomic indexes on the amount of reserves for possible losses in the Azerbaijan banking sector.The purpose of research. The purpose of the research to analyze the stability of the banking sector to the impact of macroeconomic shocks in the economy, study what the concept of financial stability of the banking sector includes, and what methods are used in the process of its analysis and assessment, investigate the dependence of a number of variables characterizing the state of the banking sector on various macroeconomic shocks inherent in the economy, analyze how the Central Bank is involved in regulating and monitoring the financial stability of the banking sector, as well as through what measures it supports banks in times of crisis.Materials and мethodology. The practical stage of the work is to create a multiple regression model that will reveal the degree of impact of macroeconomic shocks on the position of the Azerbaijan banking sector. To carry out the analysis and construct regression equations, quarterly data for the period 2012-2023 were used. Information was taken from a number of sources: 1) Official website of the Central Bank of Azerbaijan; 2) Official website of Ministry of Finance; 3) Official website of Azerbaijan State Statistics Committee; 4) Reports on the development of the banking sector and banking supervision. To analyze and estimating the values of the dependent variables of provisions for possible losses and return on assets, values for the banking sector as a whole are taken from annual reports on the development of the banking sector and banking supervision.Since the source data in the work is quarterly, our model will be a time series estimated using the ordinary least squares (OLS) method. Lagged variables may be included in the time series. The lags in the explanatory variables take into account the degree of possible lag with which macroeconomic shocks affect banks. In other words, changes in the values of macroeconomic factors do not have an immediate impact on the position of banks, but appear after some time and are delayed [7]. Such lags need to be identified and taken into account in order to form a more accurate and complete picture of the impact of macroeconomic fluctuations on the banking sector.During preliminary diagnostics of the data, the presence of heteroscedasticity and first-order autocorrelation was revealed. To eliminate it, Newey-West corrections are applied, adjusting the variation-covariance matrix to obtain more consistent estimates of regression coefficients.Results. When selecting indexes to study the degree of impact of macroeconomic factors on the stability of the banking sector, we took into account the peculiarities of the economy of our country. The fact is that Azerbaijan is a raw materials country, the export of which consists of almost 70% of fuel and energy products [30]. This means that the size of export revenues, the financial position of companies and the stability of the economy are highly dependent on the price situation in the global energy market, namely the price of oil.In addition, Azerbaijan belongs to a number of countries with an emerging market, which is characterized by increased volatility of exchange rates and instability of financial markets and high interest rates and spreads. Therefore, our country is characterized by the risk of a sharp outflow of capital in the event of a crisis in the world, as investors seek to withdraw their funds from countries that are most vulnerable to the influence of macroeconomic shocks.GDP dynamics are one of the important indicators of the economic activity of the state. Its fall during the crisis negatively affects various spheres of economic and social life [8].The Baku stock exchange index reflects the state of the stock market of large companies, which are the most important for the country’s economy [9]. The collapse of the index means a deterioration in the position of companies, a decrease in the market value of their assets and shares, and increases problems with paying external debt and obtaining new loans to ensure the functioning of their activities. In addition, the collapse of quotes on the stock market leads to large losses as a result of their negative revaluation.Conclusion. When conducting a research of the sustainability of the banking sector in Azerbaijan based on an econometric model, it is necessary to take into account certain limitations. First, the availability and reliability of data is an important aspect that can affect the accuracy of the study results. Secondly, to fully understand the issues under study, it is necessary to take into account the context and specifics of the banking system of Azerbaijan. Finally, this study does not examine social and political factors that may also influence the sustainability of the banking system. Limitations of the study should be considered when interpreting the results and making recommendations.

Corporate financialisation, market attention and analyst tracking

AbstractAs an effective external governance factor, the effectiveness of analysts' governance and tracking options has been one of the most important topics of research. In recent years, there has been an influx of capital from real companies into finance, real estate and other industries related to the virtual economy, which has a significant impact on the financial position of companies and can also affect analysts' tracking choices. This paper takes A‐share listed companies from 2010 to 2021 as the research object and finds that as the financialisation of enterprises deepens, the number of analysts' tracking decreases; however, with the increase of market attention, the negative impact of the financialisation of enterprises on analysts' tracking will be weakened. Further research shows that, first, financial risk plays a mediating role between corporate financialisation and analyst tracking, in that corporate financialisation increases financial risk, which in turn leads to a decrease in the number of analyst tracking; second, as institutional investors have a greater influence on analysts, the impact of corporate financialisation on analyst tracking is weakened as the shareholding of institutional investors increases; finally, that holding two different types of financial assets, short‐term and long‐term, also has different consequences. The findings of this paper examine the impact of corporate financialisation from the analyst's perspective, confirming the identification and selection capabilities that analysts have.

Pentingnya Kualitas Pelayanan dalam Anuitas dengan Tinjauan Financial Highlight Asuransi di PT. Asuransi Umum Bumiputera Muda 1967 Cabang Medan

The Importance of Service Quality in Annuities with a Review of Financial Highlights of Insurance at PT. Bumida General Insurance 1967. This research focuses on the importance of service quality in the annuity products offered by PT. Bumida General Insurance 1967. By combining qualitative and quantitative approaches, this study evaluates how service quality affects customer perceptions and company financial performance. The findings show that superior service quality plays an important role in increasing customer confidence and strengthening the company's financial position in the insurance sector. The data analysis technique used is the data triangulation technique, namely testing similar data from various sources. Based on the results of these observations, it appears that the quality of customer service at Bumida General Insurance 1967 Medan Insurance branch is quite good. This is demonstrated by the absence of complaints from customers who remain and do not move to other service companies or insurance companies. Bumida 1967 continues to survive in world competition even though many other insurance companies have emerged that are no less large. Currently, Asuransu Bumida 1967 is still one of the largest insurance companies in Indonesia. However, the quality of service at the Bumida Bersama Life Insurance Medan branch must continue to be improved so that the positive image that has been created can be maintained.

Penerapan Aplikasi Accurate Dalam Penyusunan Laporan Keuangan Pada PT Taxand Adi Consultama

A financial report is an important document in the business world that presents financial information about an entity for a certain period. The main purpose of financial reports is to provide a clear and transparent picture of a company's financial position, financial performance and cash flow to stakeholders such as owners, investors, creditors and the government. The purpose of this writing is to determine the application of the Accurate application at PT Taxand Adi Consultama in producing reliable financial reports and to review its conformity with general accounting cycles and standards in accordance with theory and control aspects. The results of this paper show that implementing the Accurate application in the accounting process involves important steps, starting from the initial setup to using the available menus. Accurate effectively fulfills the principles of accounting theory, specifically accounting information systems, by making the accounting process simple, easy, accurate, and complete with the modules in it, and the features provided by Accurate make it possible to produce financial reports that comply with accounting standards. The evaluation results show that the application of the Accurate application at PT Taxand Adi Consultama can be carried out well, where this application provides modules that make it easier for users to input company transactions in order to produce reliable financial reports and produce reliable financial information output. The Accurate application can then be used by companies to improve control to avoid threats that may occur to the company and be used as a basis for making better business decisions. Keywords: Accurate, Financial Reports, Application Control

The impact of shared service centres on the financial position of companies in a turbulent environment

The impact of shared service centres on the financial position of companies in a turbulent environment

Analyzing the Financial Performance of PT. Steel Pipe Industry of Indonesia Tbk

The financial report is a vital tool for acquiring insights into a company's financial position and business performance. Through financial statement analysis, crucial indicators pertaining to the company's financial health are unveiled, rendering it a valuable resource for guiding financial decision-making processes and offering a comprehensive portrayal of the company's performance. This study evaluates the financial performance of PT Steel Pipe Industry of Indonesia Tbk. and forecasts the company's sales turnover over the next five years. This research adopts a quantitative descriptive approach, utilizing secondary data spanning from 2018 to 2022 from the PT Steel Pipe Industry of Indonesia Tbk. The data analysis process encompasses several stages, including (i) Ratio Analysis of Financial Reports from 2018 to 2022, (ii) Compilation of sales data, (iii) Projections of sales figures using the least squares method, and (iv) Forecasting profits for the period from 2023 to 2027. The findings of this study indicate that the PT Steel Pipe Industry of Indonesia Tbk. is facing challenges in its financial performance, as the ratio values consistently fall below industry-standard financial metrics. However, the company has demonstrated resilience in maintaining its profitability levels, evidenced by a 6% increase in profit percentage in 2021 compared to 2020. This can be attributed to the company's consistent profit generation efforts, resulting in year-on-year profit growth.

Pengaruh leverage, audit tenure dan ukuran perusahaan terhadap integritas laporan keuangan pada perusahaan sektor industri dasar dan kimia di BEI

The integrity of financial reporting refers to the accuracy and honesty with which financial information is presented. It is essential that all information about the company's financial position, performance and cash flows is accurate and reflects the company's circumstances, as the company is accountable to the users of financial reports, including investors and creditors. The integrity of financial reports is assessed using the market-to-book ratio, which measures the difference between the company's assessment and the market. This study aims to investigate the effects of leverage, audit tenure, and firm size on the integrity of financial reports through quantitative research. This research analyses the financial statements of Basic Industry and Chemical Sector companies listed on the IDX for the period of 2019-2021, using purposive sampling techniques and secondary data. Multiple linear regression analysis was conducted for estimating the relationship among variables. The findings indicate that leverage does not affect the integrity of financial statements, while audit tenure has a significant impact on the integrity of financial statements. Additionally, the study found that company size has a negative and significant effect on the integrity of financial statements.

Implementasi PSAK 10 dalam Menyusun Laporan Keuangan (Transaksi Mata Uang Asing)

Accounting for foreign currency transactions is an important aspect in the scope of corporate finance, especially in the context of business globalization. PSAK 10 (Statement of Financial Accounting Standards) regulates this aspect and provides guidelines on how companies should account for transactions in foreign currencies as well as related financial reporting. This research explores the implementation of PSAK 10 in preparing financial reports, with a focus on foreign currency transactions. In PSAK 10, companies are directed to use the foreign currency exchange rate on the transaction date to measure transactions in foreign currency. In addition, significant changes in foreign currency exchange rates after the transaction date are also taken into account and recognized as exchange gain or loss. A deep understanding of the application of these provisions is crucial so that financial reports accurately reflect the company's financial position. Through literature research and analysis of accounting practices, this article investigates how companies effectively manage foreign currency risks and present relevant and reliable information in their financial reports. A comparison between the methods used by companies in implementing PSAK 10 and best practices in the industry is explained to provide a comprehensive picture. It is hoped that the results of this research will provide in-depth insight into the challenges, opportunities and best policies in dealing with foreign currency transactions based on PSAK 10. The practical implications of compliance with this standard, as well as the potential impact on corporate financial decisions, will also be reviewed. With a better understanding of foreign currency transaction accounting, companies are expected to improve the quality and credibility of their financial reports in an ever-expanding global market.

Analisis Kinerja Keuangan pada Perusahaan Jaringan Distribusi Ritel di Indonesia

Financial performance analysis plays a crucial role in assessing the overall health and effectiveness of a company. This research focuses on analyzing the financial performance of a retail distribution network company in Indonesia, utilizing quantitative descriptive methods. It employs financial ratio and common size analyses on primary data from financial statements to comprehend the company's financial position, profitability, liquidity, and solvency. Through a quantitative descriptive observational design, secondary data from literature and documents are collected. The analysis includes assessing liquidity via current and cash ratios, profitability through metrics like ROA, ROI, and ROE, as well as evaluating solvency using relevant ratios. The findings provide insights into the company's performance, revealing potential short-term issues due to decreasing current and cash ratios and fluctuations in profitability. These insights assist stakeholders in making informed decisions and formulating strategies, underscoring the significance of financial analysis in evaluating a company's health.

Measuring Performance Using Balance Scorecard and SWOT Analysis: A Case Study of Multinational Electricity Company in Malaysia

Tenaga Nasional Berhad (TNB) is a Malaysian company that is the main supplier of electricity to 10.6 million consumers in the country. In general, TNB electricity tariff is classified differently based on consumer business activity and the supply voltage level supplied. It can either be low, medium or high voltage depending on whether it is for domestic use, commercial, industrial, mining, street lighting or specific agriculture. Not only is electricity the main means of powering convenient modern living, but it is also the lifeblood of modern industries critical for a thriving business environment in the country. However, due to increasingly high generation costs due to global fuel prices incurred, TNB maintains that they have to consider the decision to increase the electricity tariff. The public and the government understandably are concerned because it will affect many parties, especially the increase in the cost of living of their consumers. To understand TNB's justification for raising its electricity tariff bill, a study needs to be conducted. Therefore, the main objective of the study is to evaluate the financial and non-financial performance of TNB. The TNB's annual reports over the past five years (2018 to 2022) have been analysed using the Balanced Scorecard concept. The results of the study show that TNB's income is increasing every year. However, the amount of debt incurred by TNB has also increased. This was followed by a 45% increase in operating expenses. In those five years, the number of users has increased by almost 10%. The conclusion of the study was presented using a SWOT analysis to provide a more meaningful analysis of TNB's performance. In summary, the company's financial and non-financial position is in good condition, as long as the government continues to provide subsidies to cover part of consumers’ electricity bills.

Financial Analysis and Forecast of Nike, Inc.

This article aims to analyze the overall performance of Nike Inc. over the past three years and make predictions about its future. Firstly, the paper will discuss the three most significant accounting policies in Nike's 2022 annual report. This will help determine the company's asset management and utilization, profitability, and long-term development trends. Furthermore, the article will evaluate the company's performance in the previous year by comparing various financial ratios with its competitors in the Nike industry. This assessment will enable an evaluation of the company's financial position, and operational achievements, and showcase Nike's position within the industry. Lastly, based on Nike's overall performance in 2022, the paper will provide forecasts for the next two years regarding Nike's market value and performance. As a leading brand in the world of sports goods, Nike has proven through practice to be one of the most successful companies to date. It has adopted a strategically significant product portfolio strategy, resulting in significant market advancements. The conclusion of this article will contribute to other sports goods brands learning from Nike's relevant marketing strategies, thereby driving the overall development of the industry.

Pengaruh Financial Pressure, Sistem Pengendalian Internal Dan Integritas Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi Pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Kintamani Bangli

A Propensity to Defraud Accounting fraud is the intentional misrepresentation of a company's financial position for the purpose of gaining an advantage in a business transaction. One of the precursors to the appearance of corrupt criminal acts is the prevalence of accounting fraud. The purpose of this research is to identify the relationship between financial stress, internal control systems, and honesty as they relate to the propensity for accounting fraud at Village Credit Institutions (LPD) in the Kintamani Bangli District. The participants included all current and former employees from the 57 LPDs in the Kintamani District. Purposive sampling was used to select the study's sample size of 171 participants, and the results were analyzed with multiple linear regression.Findings from this research show that financial stress significantly increases the likelihood of accounting fraud. Accounting fraud trends are impacted negatively by the presence of an effective internal control system. Integrity reduces the likelihood of accounting fraud. Based on the findings, it is hoped that in the future employees of Village Credit Institutions (LPD) in the Kintamani Bangli sub-district will be better able to manage their finances, avoid excessive debt, and live comfortably despite fluctuating incomes. Obviously, this will discourage any employee who might otherwise be tempted to commit fraud.

Assessing the Influence of Budgeting and Forecasting Accuracy on Financial Performance in Corporate Accounting using SPSS Statistics

corporate accounting, Corporate accounting is a fundamental facet of modern business operations, serving as the backbone of financial management and reporting within organizations. It encompasses the systematic recording, analysis, and interpretation of financial data to provide accurate insights into a company's economic activities. This branch of accounting operates within the corporate context, dealing with the financial transactions and events that transpire within a business entity. At its core, corporate accounting enables companies to track their financial health, make informed decisions, and fulfill regulatory requirements. It involves processes such as recording revenue, expenses, assets, and liabilities, as well as preparing financial statements like balance sheets, income statements, and cash flow statements. These financial reports play a pivotal role in communicating the company's financial performance and position to various stakeholders, including investors, creditors, regulatory bodies, and management. In the dynamic landscape of modern business, corporate accounting is constantly evolving. Advancements in technology have introduced innovative software and tools that streamline accounting processes, enhance accuracy, and enable real-time reporting. Additionally, the complexity of global markets and regulatory frameworks has heightened the importance of adhering to accounting standards such as Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS). In essence, corporate accounting serves as the financial compass of a company, guiding it towards prudent financial management, effective resource allocation, and transparency in reporting. It plays an integral role in supporting strategic decision-making, fostering investor confidence, and ensuring the organization's compliance with financial regulations.Research in corporate accounting holds significant value as it ensures financial transparency, guides ethical conduct, and aids in compliance with international standards. By refining accounting practices, detecting fraud, and informing strategic decisions, such research promotes accurate financial reporting, safeguards against mismanagement, and supports sustainable business growth in a complex and interconnected global economy.SPSS (Statistical Package for the Social Sciences) is a comprehensive software tool used for statistical analysis and data management. It offers a user-friendly interface for researchers and analysts to conduct various statistical tests, create visualizations, and explore data relationships. SPSS facilitates tasks such as data cleaning, descriptive statistics, hypothesis testing, regression analysis, and more. It's widely employed in research, social sciences, and business for its ability to process and interpret data, aiding in evidence-based decision-making and insights generation.Financial Statement Analysis, Budgeting and Forecasting, Tax Compliance, generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRS) Knowledge, Financial Software Utilization.Cronbach's Alpha Reliability analysis. The collective Cronbach's Alpha coefficient for the model stands at .537, indicating a reliability level of 49%. Drawing from the literature review, the model with the aforementioned Cronbach's Alpha value of 53% is deemed suitable for further analysis.

Assessing the Influence of Budgeting and Forecasting Accuracy on Financial Performance in Corporate Accounting using SPSS Statistics

corporate accounting Corporate accounting is a fundamental facet of modern business operations, serving as the backbone of financial management and reporting within organizations. It encompasses the systematic recording, analysis, and interpretation of financial data to provide accurate insights into a company's economic activities. This branch of accounting operates within the corporate context, dealing with the financial transactions and events that transpire within a business entity. At its core, corporate accounting enables companies to track their financial health, make informed decisions, and fulfill regulatory requirements. It involves processes such as recording revenue, expenses, assets, and liabilities, as well as preparing financial statements like balance sheets, income statements, and cash flow statements. These financial reports play a pivotal role in communicating the company's financial performance and position to various stakeholders, including investors, creditors, regulatory bodies, and management. In the dynamic landscape of modern business, corporate accounting is constantly evolving. Advancements in technology have introduced innovative software and tools that streamline accounting processes, enhance accuracy, and enable real-time reporting. Additionally, the complexity of global markets and regulatory frameworks has heightened the importance of adhering to accounting standards such as Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS). In essence, corporate accounting serves as the financial compass of a company, guiding it towards prudent financial management, effective resource allocation, and transparency in reporting. It plays an integral role in supporting strategic decision-making, fostering investor confidence, and ensuring the organization's compliance with financial regulations. Research in corporate accounting holds significant value as it ensures financial transparency, guides ethical conduct, and aids in compliance with international standards. By refining accounting practices, detecting fraud, and informing strategic decisions, such research promotes accurate financial reporting, safeguards against mismanagement, and supports sustainable business growth in a complex and interconnected global economy. SPSS (Statistical Package for the Social Sciences) is a comprehensive software tool used for statistical analysis and data management. It offers a user-friendly interface for researchers and analysts to conduct various statistical tests, create visualizations, and explore data relationships. SPSS facilitates tasks such as data cleaning, descriptive statistics, hypothesis testing, regression analysis, and more. It's widely employed in research, social sciences, and business for its ability to process and interpret data, aiding in evidence-based decision-making and insights generation. Financial Statement Analysis, Budgeting and Forecasting, Tax Compliance, generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRS) Knowledge, Financial Software Utilization. Cronbach's Alpha Reliability analysis. The collective Cronbach's Alpha coefficient for the model stands at .537, indicating a reliability level of 49%. Drawing from the literature review, the model with the aforementioned Cronbach's Alpha value of 53% is deemed suitable for further analysis.

Analisis Rasio Keuangan terhadap Kinera Keuangan pada Bank Perkreditan Rakyat di Kota Batam

Rural Banks are a financial institution that plays a role in the community's economy by collecting excess funds from the public and lending them to people who need funds. Every company, both bank and non-bank, reports at a certain time the company's financial performance in the form of annual financial reports. Financial statements show the financial performance of a company in running its business, what are the weaknesses and strengths of the company. The company's financial performance is a representation of the company's financial position over a certain period of time. Banks with good financial performance can create a good Indonesian economy and help improve the standard of living of the Indonesian people. This study aims to analyze and determine the effect of Capital Adequacy Ratio (CAR), Non Performing Loans (NPL) and Loan to Deposit Ratio (LDR) on Return On Assets (ROA). This study uses secondary data obtained from the website of the Financial Services Authority, with a sampling technique using purposive sampling, namely the sampling technique by selecting data sources based on criteria and based on certain considerations so that a total sample is obtained 135. The data analysis technique used is descriptive analysis, classical assumption test (normality, multicollinearity, heteroscedasticity and autocorrelation), multiple linear regression analysis and hypothesis testing (partial, simultaneous and coefficient of determination). The results of this study indicate that partially Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) have a significant effect on Return On Assets (ROA), while the Non Performing Loan (NPL) have no significant effect on Return On Assets (ROA). Furthermore, it is known that simultaneously the Capital Adequacy Ratio (CAR), Non Performing Loans (NPL) and Loan to Deposit Ratio (LDR) have a significant effect on Return On Assets (ROA).
 Keywords: Capital Adequacy Ratio (CAR); Non Performing Loan (NPL); Loan to Deposit Ratio (LDR); Return On Assets (ROA).

Analysis of the Reasons for the Success of Kao (Thailand) During COVID-19

This case study analyzes the reasons for the success of Kao (Thailand)Company during the COVID-19. This study examines how Kao (Thailand)Company effectively responded to the challenges caused by the epidemic and implemented effective measures, enabling the company not only to survive in the Thai market, but also to achieve certain development. By taking proactive and effective measures to adapt to the new market environment, Kao (Thailand)Company has been able to maintain operations, maintain customer trust, and achieve significant business results in this unprecedented crisis. The case study analyzes the specific actions taken by Kao (Thailand)Company, such as supply chain management, digital transformation, product diversification, and customer engagement strategies. Analyzed the impact of these measures on the company's financial performance, market position, and customer loyalty. In addition, this study revealed the key lessons and practices of Kao (Thailand)Company in successfully responding to the epidemic, providing valuable experience for other enterprises facing similar challenges. The purpose of this case study is to analyze the strategy and methods of a company not only to survive but also to thrive during times of crisis, contributing to the knowledge system of restoring enterprise capabilities and ensuring business continuity in adversity.

ESCALATING PT ZERONE INTERNATIONAL INDUSTRIES' PERFORMANCE THROUGH BUDGET PLANNING

Planning is one of the important stages in the management process. A plan is a set of decisions about how to do something in the future. Plans are needed by both start-up companies and companies that already run for longer periods. Budget is one form or tool in planning that guides companies with financially quantitative measures. It also can help the companies evaluate their performance by comparing their budget and actual data, so the budget will be the supporting tool that will impact the company's financial position. Budget planning can be prepared by utilizing spreadsheets from Microsoft Excel. This community service program was carried out to provide: 1) education on the importance of preparing budget plans for companies, 2) assisting PT Zerone International Industries in preparing and analyzing comprehensive budget plans to improve performance and make optimal company policies, 3) help PT Zerone International Industries to determine the quantity of production, manage costs, and predict profitability. This community service program showed that the partner responded positively during the activity. This community service program allows the partner to prepare budget plans, forecast the quantity of production, costs, and profitability, and gain skills to analyze budget plans to make policies that will escalate their performance.

Public Accountant's Responsibility for Violations of Financial Statements of PT Asuransi Jiwa Adisarana Wanaartaha

This study aims to analyze the responsibility of public accountants in presenting financial reports for the 2014-2019 financial year of PT Asuransi Jiwa Adisarana Waanaartha. The research method used is normative legal research, which focuses on the analysis of legal documents, regulations and guidelines relating to the responsibilities of public accountants. This study examines the responsibilities of public accountants related to the presentation of financial statements of life insurance companies. In the context of PT Asuransi Jiwa Adisarana Wanaartha, public accountants have a responsibility to ensure that the financial statements presented comply with applicable accounting standards and accurately represent the company's financial position. The results of the study show that public accountants have an obligation to carry out professional and independent audit work. They must follow applicable accounting guidelines and standards, such as Financial Accounting Standards (SAK) and Public Accountant Professional Standards (SPAP). This research also highlights the importance of transparency and accountability in the presentation of financial reports. This assists stakeholders, including investors, governments, and the general public, in making informed, data-based decisions. In conclusion, this study emphasizes the importance of the responsibility of public accountants in presenting the financial statements for the 2014-2019 financial year of PT Asuransi Jiwa Adisarana Wanaartaha accurately, transparently, and in accordance with applicable accounting standards. This research contributes to understanding legal and normative aspects related to the duties and responsibilities of public accountants in the context of the life insurance industry.

FINANCIAL ANALYSIS OF TCS

This financial analysis of TCS provides an overview of the company's financial performance and position over the past few years. TCS is a leading Indian multinational information technology services and consulting company. The analysis covers key financial ratios, such as liquidity, and solvency ratios. The analysis highlights TCS's strong financial performance, with consistent revenue growth, healthy profitability, strong liquidity, and a stable capital structure. Overall, the analysis suggests that TCS is well-positioned to sustain its growth and profitability in the long term.

PENGARUH SOSIALISASI, TINGKAT PENDIDIKAN, PERSEPSI PELAKU USAHA, PEMAHAMAN AKUNTANSI DAN MOTIVASI KERJA TERHADAP PENERAPAN PENYUSUNAN LAPORAN KEUANGAN EMKM

This EMKM business can be done by anyone, but there are still many EMKM actors who neglect to make financial reports in accordance with the applicable SAK. Therefore, information regarding accounting is needed which can be obtained from electronic media or reading books on accounting specifically for EMKM so that EMKM actors can easily compile relevant financial reports, can be compared and understood by anyone. Accounting plays an important role in the progress of EMKM and every business is expected to have financial reports to analyze financial performance so as to provide information about the company's financial position, financial performance and cash flow that is useful for making decisions for users of financial statements. In this study, the population of EMKM was 15,126 and the sample used the slovin formula was 100 EMKM. The data analysis method used in this study is a quantitative data analysis method. The test results show that the socialization and work motivation has no effect on the application of SAK EMKM. The level of education has an effect on the application of SAK EMKM, the perception of business actors has an effect on the application of SAK EMKM, accounting understanding has an effect on the application of SAK EMKM.