Source Of Financial Information Research Articles

대학생의 ‘경제생활역량’과 영향변인에 대한 탐색적 연구

Purpose: The Economic-life competencies of college students were measured and variables affecting these competencies were analysed. Method: Economic-life competencies were measured using the Money-Frame Scale, and t-test and ANOVA were performed to analyze various factors affecting money power, and correlation analysis and multiple regression analysis were conducted. Results: Personal factors (gender, age, grade, pocket money, savings/investment, donation/sharing, self-income), Family factors (mother's occupation, financial conversation at home), Economic education factors (economics-related education, time of first economic education, economics-related education at home, economic content usage rate & contentd), Economic life factors (financial crisis experience, awareness of income and expenditure, consumption expenditure records, savings, understanding of savings products, budgeting, financial information sources, retirement financial planning, financial trust) have been shown to increase Economic-life competencies. Conclusion: There is a need for establishing the culture that allows economics-related education at home and a plan to make practical economics education in schools.

Pathways to financial fiteracy

Background of the study: This study explores financial behaviors and information sources among off-campus university students, emphasizing challenges in using library materials for financial literacy. Purpose: The research aims to comprehensively understand the financial landscape of off-campus university students, identifying key behaviors, information sources, and obstacles related to financial literacy. Method: A cross-sectional survey involving 245 off-campus university students was conducted to gather pertinent data. A self-administered questionnaire served as the primary data collection tool. The collected data underwent analysis using descriptive statistics to draw meaningful insights. Findings: Off-campus university students' major expenses included school-related costs and food. Common financial behaviors included living within means, avoiding borrowing, and budgeting. Despite these practices, many students expressed financial dissatisfaction. Family members were the primary information source, followed by friends, Google, and online books. Libraries were not a significant source. Limited time emerged as the main hindrance to using library materials for financial literacy. Conclusion: In conclusion, off-campus university students, constrained by limited time, face challenges accessing library resources for financial literacy, necessitating targeted programs to address their unique needs and providing valuable insights for institutions and policymakers.

Analisis Laporan Keuangan Sebagai Penilaian Kinerja Keuangan PT Indofood Sukses Makmur Tbk


 Indofood Sukses Makmur Tbk is one of the largest companies in Indonesia in the food industry with its business units engaged in food management. The rapid development of PT Indofood Sukses Makmur's business activities certainly requires investors and creditors as a source of funding. Both need to analyze the company's financial statements as a reference source of company financial health information. Based on the financial reports of PT Indofood Sukses Makmur Tbk for the period 2018 to 2022 there has been an increase in fluctuations even though in 2020 to 2021 Indonesia was hit by the covid 19 pandemic. This type of research is quantitative descriptive research with data sources of PT Indofood Sukses Makmur's financial reports as of December 31 of the year 2018 to 2022. The first result, the assessment of the financial performance of PT Indofood Sukses Makmur based on analysis of liquidity ratios using the current ratio, obtained that the value of the current ratio from 2018 to 2022 experienced fluctuating conditions but was still in the very good category, namely above number 1. Second, the results solvency ratio analysis using the Debt to Asset ratio (DAR), it was found that the DAR values ​​from 2018 to 2022 were in the very good category, namely proficient under number 1. Third, profitability ratio analysis using the Return of Equity (ROE) ratio, it was found that the ROE value from 2018 to 2022 experiencing fluctuating conditions but still in the efficient category.

The Effect of Information Sources on Trust and Investment: Evidence from Economic Experimentation

This study aims to provide evidence from an economic experiment that explores the effect of different financial information sources on people’s trust and investment decisions. Research participants consisted of 128 individuals aged between 18 and 30. An experiment design divided participants into three treatment groups and a control group. The participants in each treatment group were assigned to receive different presentations of financial information, namely, an official styled fact sheet (T1), a post on social media (T2), and in- person advising (T3). The study measured the level of participants’ trust and investment in each treatment and compared it with the control group. The findings demonstrated that participants in T1 trusted their information and made significant investment, while those in T2 did not trust and invest. The participants in T3 trusted their information but did not decide to invest. These results suggest that traditional channels remain essential in communicating financial information, and financial institutions must take this into account when considering their communication strategies

A Study on Financial Literacy among Working and Non-working Women in Bangalore

A person’s ability to navigate the financial world and make wise investment decisions reduces the chances of them being misguided. Women in particular should be aware about it because they make many household decisions and are the lifeblood of every Indian family. Women are good at setting up budgets and managing home expenditure, but many of them hesitate to make significant financial decisions because they think their husbands, fathers, brothers, etc., are more qualified to handle such matters. The study’s findings would include the degree of financial literacy among various classes of women, the factors influencing that literacy, the sources of financial information, their savings habits, the difficulties they encounter, and their attitudes.

Companies' behavior in measuring the quality of financial reports: Pre- and post-pandemic research.

Since information is the foundation for decision-making by its users, it and the quality associated with it must be given particular importance in order to reduce uncertainties about how it is reported and interpreted and to increase its usefulness. Financial reporting is of relatively great significance to both those who provide it and those who use it, with accounting providing a wide range of sources of financial information, ensuring a high degree of credibility compared to other sources of information. The objective of the research is to highlight the behavior of companies in measuring the quality of issuers' financial reporting to identify solutions for harmonizing the way financial information is presented with the needs of users. Two hypotheses were defined and tested for this purpose, with the research being segmented over three successive stages. The first stage consists in identifying the appropriate index to measure the quality of financial reporting. The second stage consists in gathering the data and obtaining the quality measurements, for testing the defined hypotheses. The third stage concerns in concluding the results obtained highlight the existing divergences between the period before the health crisis, but also the period immediately after the COVID-19, on the two markets of the Bucharest Stock Exchange (regulated market and AeRO market).

ANALISIS PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK DI BEI

Financial statements are used to find sources of company financial information that aims to analyze the financial performance of a company. Financial ratios are a tool to see profit growth. This study prioritizes the function of financial ratios to the company's profit growth. This research was conducted with the aim of knowing whether or not there is an influence of financial ratios, namely the ratio of liquidity, solvency and activity on the profit growth of companies in the transportation and logistics sector listed on the Indonesia Stock Exchange (IDX). This study used 28 populations. The sample selection used a non-probability sampling technique with purposive sampling type was found to find 19 samples of transportation and logistics companies for the period 2018-2021. Testing the data used consisted of classical assumption and multiple linear regression analysis. The observation results show is that partially the liquidity and solvency variables affect the company's profit growth with a significant negative, while the activity variable affects the company's profit growth with a significant positive. The results of the observation show that the liquidity, solvency and activity variables simultaneously influence the company's profit growth significantly.

Design of Enterprise Financial Information Management System Based on Blockchain Technology

According to the development of information technology, a large amount of data information has been increasing, especially financial information. There are many acts of fraud, which makes it impossible to trace the data sources of enterprise financial information and relevant personnel. According to the fact that most staff are unable to complete accurate queries on the required financial statements, there are serious problems of nonstandard behavior and lack of key information in the financial statements of these enterprises. Because many comparable challenges have not been handled adequately, it has always made financial information management more complex for businesses, posed a threat to the whole industry's ecosystem, and harmed the interest of many stakeholders, among other things. Due to the qualities of blockchain, such as centralization, anonymity, trustworthiness, and willfulness, which make information difficult to forecast and tamper with, blockchain has gotten a lot of attention in recent years, and bitcoin and other digital currencies have grown popular. Because these characteristics are related to the information storage security and information transmission speed required by enterprise financial information management, blockchain has become a new idea to solve problems related to enterprise financial information management, according to current application and exploration. The overall management system incorporating blockchain technology is created in detail with the financial management system architecture and data processing scheme provided by blockchain technology in order to build an open and secure transmission mechanism for blockchain data. Moreover, it also integrates the encryption technology of the combination of symmetric key and asymmetric key and fast and secure data access control.

Influence of data of enterprise’s financial statements on creating the effective management decisions

It is determined that when managing any enterprise in modern business conditions, it is sometimes difficult for its management to make certain decisions, because this process is accompanied by different information data flows, which are based on operational and reliable information reflected in the reporting. The essence of the financial statements of the enterprise is studied and the main legal bases of its regulation, organization and management in Ukraine are determined. Generalized qualitative characteristics that financial information must meet today to make adequate decisions by the company's management. Therefore, coordinated and organized information support determines the effective information service of an individual business entity, as well as its partners, competitors and consumers. It is revealed that the full satisfaction of the information needs of the latter becomes the main source of financial information when making various economic and social decisions. Thus, the company has the opportunity to reduce the cost of various resources, increase profitability and improve competitiveness in the target market. It is substantiated that comprehensive and sufficient financial information of the enterprise is formed on the basis of internal and external statistical reporting, namely on accounting and non-accounting sources. There is also a list of documents that are the main in the preparation of management reports of any modern enterprise. Attention is also focused on the fact that the data from the financial statements reflect information about all the property of the enterprise and the sources of its formation. It is determined that transparent and reliable information about all phenomena and processes that occur in the enterprise is of great importance for the preparation and adoption of management decisions.

A Study on Financial Well Being of Women Households

Financial well-being is defined as “a state of being financially healthy, happy, and free from worry” and is typically based on a subjective appraisal of one’s financial situation. Women households play an important role in managing finance of their houses, while dealing with various financial needs they have to encounter various financial challenges which range from financial information, financial responsibilities and financial capabilities. This study aims to understand how financial well-being is perceived by the women households and their level of financial well-being could be understood from analysing various determinants of financial well-being. It can also provide a base for developing the financial well-being among women households by understanding the sources of financial information and their respective knowledge to the concerned financial concepts.

Effects of Financial Statements Quality and Users' Knowledge on Decision Considerations and the Role of Satisfaction as a Potential Mediator

Financial statements are used in organisations as a source of financial information and are used as a tool in decision-making exercises that involve financial decisions. Financial statements indicate the organisations' current financial health and their future potential growth. Both for-profit and nonprofit organisations can benefit from such type of information. Studies show that there is a significant positive relationship between the use of financial statements and decision-making effectiveness. However, this situation is based on the premise that the financial information provided is of high quality and when those who have access to such information understand them and interpret them correctly. Reaching good decisions is vital for organisations, but the implementation of such decisions is equally crucial. Decision-makers need to commit to the decisions taken to reach the goals of the organisations. The decision-making process itself helps in reinforcing the commitment. It is hypothesised that the process is considered satisfactory when the goals set at the beginning of the meeting are met. The more satisfied the decision-makers feel about the process, the more committed they will be to the decisions. The relationship between the quality of the financial statement, the decision-makers knowledge, satisfaction with the decision-making process, and decision commitment has not been researched enough in not-for-profit organisations. Yet, these organisations are involved in complex decision-making situations since they have to balance their social mission and their fiscal responsibility. The study aims to analyse how satisfaction with the decision-making process mediates the effect of financial statements quality and their users' knowledge on the decision commitment in the not-for-profit context. It used a sample from selected not-for-profit entities from Liberia. The findings show that financial statements' quality is associated but does not affect the satisfaction with the decision-making process. On the other hand, satisfaction mediates the effect of knowledge on decision commitment. The findings seem to indicate that not-for-profit organisations need to prepare committee meetings with due diligence to reach optimal decisions and be able to gain full support to implement these decisions.

Formation and development of taxation and legislation on administrative responsibility for tax offences in the Republic of Kazakhstan

PurposeThe relevance of this research topic lies in the fact that administrative responsibility for tax offences is one of the most complex sections of legislation providing for administrative responsibility, because an administrative offence in the field of taxation is considered inextricably with the norms of tax legislation. The purpose of this study is a comparative legal and historical analysis of the legislation on administrative responsibility for offences in the field of taxation and tax legislation of the Republic of Kazakhstan.Design/methodology/approachThe research used general scientific, private scientific and legal methods of cognition, such as analysis, synthesis, historical, formal and logical methods, as well as the comparative-legal method, which was the main method of cognition in the study.FindingsTo reduce the number of administrative offences in the field of taxation, the study proposed the introduction of an open source of financial information on the income and taxes of tax collectors. The novelty of the research lies in the fact that taxation and administrative responsibility for the commission of offences in the field of taxation are studied in a simultaneous relationship with their formation and subsequent stages of development. The study examines the impact of the coronavirus pandemic on the development of legislation in the field of taxation and on administrative responsibility in the field of taxation.Originality/valueThis paper is devoted to the study of legal norms establishing administrative responsibility for offences in the field of taxation.

Model Triple Bottom Menuju Kinerja Keuangan

The study conducted to identify effect of Sustainability Report, Environmental Performance-GRI200, Economic Performance-GRI300, and Social Performance-GRI400 related to Return on Assets in organizations included in the ASSRAT nominations for 2017-2019 both together and individually. Judgment sampling sampling method. The sample of this research is 20 corporate entities included in the ASSRAT nomination and registered on the Indonesia Stock Exchange (IDX) with a sample of 60 data. The type of data is secondary from sources of financial information and annual reports. Multiple linear regression analysis method. The findings of this study are based on the results of the f test, the independent variable has a simultaneous effect on Return on Assets. Partially Environmental Performance- GRI 200 and Economic Performance- GRI 300 have a positive impact on Return on Assets, Companies that are included in the ASSRAT nomination pay more attention to aspects of the company's Economic Performance so that the old Corporate Relations paradigm is still adopted by companies that are nominated by ASSRAT. Companies in the ASSRAT nomination do not only pay attention to profits but also pay attention to aspects of environmental performance so that they can improve the company's image in the eyes of stakeholders.

FINANCING OF HOUSING THROUGH REAL ESTATE FUNDS: THE RELATIONSHIP BETWEEN LEGAL, TAX AND ACCOUNTING ASPECTS

Abstract. The article examines the processes of housing construction financing through the mechanism of creating funds for real estate transactions from the standpoint of legal and scientific-theoretical justification. The interrelation of legal, tax, and accounting aspects in the process of housing financing through real estate funds and the impact of the issuance of property certificates as equity instruments on the activities of managers of real estate funds are determined. In the context of providing the housing with financial resources, the dynamics of the index of capital investment in housing construction and the commissioned area of residential real estate as indicators of housing development are analyzed in recent years in Ukraine. It is determined that the current Ukrainian legislation provides five mechanisms of financing of housing construction: construction financing funds, housing cooperatives, real estate funds, mutual investment institutions, issuance of interest-free (target) bonds. However, not all of them are widely used. In the course of the research, it was established that real estate funds are created for the owners of certificates of this fund to receive income from real estate transactions. Certificates of the real estate fund, which the manager issues when creating such a fund, are securities that certify the right of its owner to receive income from investing in real estate transactions and are in their economic essence equity securities. Emphasis is placed on the accounting aspect of such financing as the main source of financial information for managing the activities of the real estate fund. To improve the accounting and analytical support for the management of such a fund, the correspondence of accounts is proposed to reflect the typical business transactions related to the management of the property of the real estate fund. Based on a critical analysis of the current domestic legislation, the tax consequences of the processes of housing construction financing through the mechanism of creating funds for real estate transactions are substantiated. Keywords: financing, housing construction, real estate fund, objects of accounting, taxation. JEL Classification G23, H25, L74, M41, R21 Formulas: 0; fig.: 2; tabl.: 1; bibl.: 22.

Undergraduate student financial education interventions: Medium term evidence of retention, decay, and confidence in financial literacy

University is a significant transition period for young adults as they seek and gain independence, including financial independence. This would appear an ideal teachable moment for delivering financial education, though evidence of financial education intervention outcomes is mixed. We report medium-term empirical evidence, three years after the completion of an undergraduate personal finance semester-length unit, evidence notably absent in the literature. We find students retain significant objective and subjective financial literacy effects, with modest decay, three years after completing a unit of personal finance education. Effects on behavior and behavior intentions are less robust over time as boosts reported immediately after completion dissipate three years hence, though in absolute terms positive behaviors remain high. We found little evidence to link completion of a unit of study with overconfidence, as has previously been suggested, and students overall appear more discerning in their search for financial information sources after the unit.

Gender-Related Variability in Information Processing of Disclosure Documents

Disclosure is used worldwide as a tool to increase transparency and help investors to make their decisions, thus partially overcoming asymmetric information in financial markets. This research seeks to explore gender-related variability in visual attention allocation to the Key Investor Information Document, and in the evaluation of product financial attractiveness. The study exploits the eye-tracking methodology to collect neural data, responding to the call for considering new data sources. The analysis shows that men tend to dedicate more attention to the sections Objectives and Past performance while women spend more time to scan the sections Risk-reward profile and Costs and charges; When evaluating product financial attractiveness, women tend to evaluate them as poorly financially attractive more often than men. Results reveal the existence of gender-related variability in the visual search strategy for relevant information, which, in turn, can impact on the phase of product evaluation. These findings highlight the professional responsibility of regulators and supervisors to monitor sellers and marketers’ behaviours when they interact with consumers. Moreover, this study could provide support to develop financial disclosure documents considering individual differences and ensuring that adequate attention is allocated by investors to all financial information sources, thus raising the level of investor protection. Eventually, the study stimulates innovations to be embedded in the world-wide ongoing regulatory developments that aim at increasing transparency requirements.

Survey of Hungarian High School Students’ Financial Literacy in the Last 10 Years Based on the Econventio Test

The Econventio Association in cooperation with the Faculty of Economics and Business Administration of the University of Szeged has been developing the financial literacy of high school students since 2011. In our study, we summarize the main findings of surveys over the past 10 years, based on a total of 110,000 responses. Our findings show high school students to have inadequate and superficial financial knowledge. The results show that high school students have low financial literacy levels. Financial knowledge is positively related to long-term oriented thinking, the opinion formed about self-sufficiency and self-care, and the general attitude towards finances. In addition to the everincreasing role of digital financial information sources, high school students draw their financial knowledge mainly from what they see at home, which influences test scores in a negative way, while at the same time financial literacy education has a positive effect on students’ financial literacy. As age and experience increase, the level of financial knowledge increases too, especially in the topics of labour market, credits and loans and insurance, however, the problematic areas remain the same over time, both for high school students and the adult population: calculating interest, compound interest, the meaning of expressions 'at least' or ‘at most’, or comparing different financial offers.

LITERASI LAPORAN KEUANGAN IBU-IBU WIROGUNAN YOGYAKARTA

Financial reports become useful for every business actor and family because of financial information sources. Most of the Wirogunan women have little knowledge in making business financial reports so that training in financial reporting being valuable to disseminate for business people and families. This community service activity aims to provide training on financial reports to Wirogunan Yogyakarta women. The methods of activity are lectures, question-and-answer, and financial reporting practice. The results showed that increasing knowledge of financial reports for Women in Wirogunan. The benefit of this activity is that Wirogunan Yogyakarta women can be orderly in making small business financial reports. The output of this dedication is a small business financial report booklet. Keywords: community services, financial reports, literation

Accounting as a Source of Financial Information on Insolvency in Liquidation Proceedings

Purpose: The purpose of this paper was to indicate which information originating in accounting is important for ensuring the information transparency of bankruptcy proceedings. Methodology: Based on the literature review and the analysis of international legal acts, we determined priority types of information from accounting used in bankruptcy court proceedings. These types included information on the costs of insolvency proceedings, the assumption in the financial statements that there was no going concern, and the book value of assets. A survey was then conducted on a group of specialists in the field of bankruptcy. Findings: Respondents indicated information on the costs of bankruptcy proceedings as the most important. However, other accounting information under study also received a high assessment from insolvency specialists. The obtained assessments of individual quality features are characterized by high reliability confirmed by low standard errors. Research implications: Accounting evolves as a response to the information needs of accounting information users. Therefore, knowing these needs may contribute to changes in the requirements regarding the scope of information from accounting that is used in bankruptcy proceedings. Originality/value: In-depth knowledge of various aspects of the economic side of the bankruptcy phenomenon is part of the current trend in minimizing the negative effects of bankruptcy.

Umicore, Apeiron end metathesis suit.

University is a significant transition period for young adults as they seek and gain independence, including financial independence. This would appear an ideal teachable moment for delivering financial education, though evidence of financial education intervention outcomes is mixed. We report medium-term empirical evidence, three years after the completion of an undergraduate personal finance semester-length unit, evidence notably absent in the literature. We find students retain significant objective and subjective financial literacy effects, with modest decay, three years after completing a unit of personal finance education. Effects on behavior and behavior intentions are less robust over time as boosts reported immediately after completion dissipate three years hence, though in absolute terms positive behaviors remain high. We found little evidence to link completion of a unit of study with overconfidence, as has previously been suggested, and students overall appear more discerning in their search for financial information sources after the unit.