Jurnal Akuntansi Keuangan

AccountingHorizons
TheAccountingReview
Accountingand Business Research
Asian Journal of Finance & Accounting
International Journal of Accountingand Financial Reporting
Journal ofAccountancy
Journal ofAccountancy(pre-1986)
Journal ofAccountingand Auditing
Journal ofAccountingand Finance
Journal ofAccountingin Emerging Economies
Journal ofAccountingLiterature
The Journal of BankAccounting& Auditing
Journal of Commerce and AccountingResearch
The Journal of Corporate Accounting& Finance
Journal of International AccountingResearch
PetroleumAccountingand Financial Management Journal
Quarterly Journal of Finance and Accounting

Contoh Artikel Akuntansi

Keuangan
Judul artikel

Determinants of Commercial
Banks Profitability: Empirical
Evidence from Pakistan

Penulis

Waqas Tariq
Muhammad Usman
Haseeb Zahid Mir
Inam Aman
Imran Ali

Nama jurnal

International Journal of
Accounting
and Financial Reporting

Volume

Nomor

Halaman

1 - 22

Abstract
As profitability is a comparative measure that describes the associations of total
amount of profit with different factors. This study examines the influence of
commercial banks determinants on the performance of commercial banks in
Pakistan over the time period from 2004-2010. Consistency in performance is the
basic reason for smooth running and presence of every financial institution.
Profitability is the most significant and consistent indicator as it contributes huge
amount of profit that ultimately impacts its performance positively. The commercial
bank's profitability is found out by the return on equity (ROE) and net-interest
margin(NIM). Result indicates that the capital strength of a bank is utmost
significance in affecting its performance, as a well-capitalized bank is observed to be
less risky and such edge lead to high profitability. The assets quality, measured by
the loans loss provisions, affects the performance of the banks positively and bank
size as deposit indicates direct association with profitability as large banks earn
more profit instead of small banks. Inflation and NIGI affects the bank's profitability
inversely as increase inflation affects banks cost that increased and its earning main
source is its fee that it charge on its services but free services without any charges
decrease in gross income that lead a reduction in profit. This study is important and
worthwhile for all commercial banks mangers regarding performance decisions of
banks. As the development of the banking sector depends profoundly on strong
decision making that leads to the efficiency and performance

Jurnal Akuntansi Manajemen

International Journal of Management
AccountingResearch
Journal of ManagementAccounting
Research
ManagementAccounting(1986-1986)
National Association of Accountants. N
AA Management
Accounting(pre-1986)
Management AccountingQuarterly
Management Accounting(pre-1986)

Contoh Artikel Akuntansi Manajemen

Judul artikel

The Balanced Scorecard As An

Enabling Technology: The Role Of
Participation

Penulis

Evelyn Van der Hauwaert

Werner Bruggeman

Nama jurnal

International Journal of Manageme

nt
AccountingResearch

Volume

Nomor

Halaman

1-26

Abstract
This study explores the conditions under which the balanced
scorecard (BSC) is perceived as an enabling technology. Drawing on
the literature on enabling formalization and the development of
performance measurement systems we posit that the balanced
scorecard can be designed as an enabling technology characterized
by repair, internal transparency, global transparency, and flexibility.
However, based on field interviews in two Belgian companies, we
find that middle managers' perception of the balanced scorecard as
enabling is contingent on the way middle managers participate
during the BSC development process. We find that middle
managers perceive the balanced scorecard as enabling only when
given sufficient opportunity for true participation during the
development process. Hence, developing a balanced scorecard as
an enabling technology is more than just a matter of having the
necessary features that enhance the enabling nature of a BSC.

Jurnal Auditing
InternalAuditing
International Journal of Government
Auditing
Journal of Accounting andAuditing
The Journal of Bank Accounting &
Auditing

Contoh Jurnal Auditing

Judul artikel

Using Audit Procedures In

Revenue Audit

Penulis

Ramu Prasad Dotel

Nama jurnal

International Journal of
Government Auditing

Volume

42

Nomor

Halaman

11-13

Abstract
Although revenue audit is a significant domain of public sector auditing,
limited guidance materials are available on this topic. The Lima
Declaration of Guidelines on Auditing Precepts (1977) states that
Supreme Audit Institutions shall be empowered to both audit the
collection of taxes to the maximum possible extent and to examine
individual tax files. The International Organization of Supreme Audit
Institutions (INTOSAI) has developed International Standards for Supreme
Audit Institutions (ISSAIs); these standards deal with financial,
compliance, and performance audit. These ISSAIS can also be used for
revenue audit. However, INTOSAI has not developed any guidance notes
for revenue audit. Research literature in this area is also lacking. This
article is therefore based on the practical cases of SAI Nepal in using
audit procedures for revenue audit. Audit procedures conceptualize the
activities performed to collect sufficient and appropriate audit evidence.
In the process of the three revenue audits previously cited, auditors
performed three audit procedures to mitigate the risk of material
misstatement.

Jurnal Akuntansi Perpajakan

Accounting &Taxation
Construction Accounting &Taxation
CorporateTaxation
Journal of InternationalTaxation
Journal of StateTaxation
Journal ofTaxation
The Journal of the AmericanTaxationAssociation
National Tax Association - Tax Institute of America.
Proceedings of the Annual Conference onTaxation

NewsQuarterly. ABA Section ofTaxation

Real EstateTaxation

Contoh Artikel Akuntansi Perpajakan

Judul artikel

The Changing Landscape Of U.S.

Transfer Pricing Examinations

Penulis

Marc M Levev
Daniel A Rosen

Nama jurnal

Corporate Taxation

Volume

41

Nomor

Halaman

3-8

Abstract
There are a number of recent significant events that have prompted
a change in the tenor and approach of transfer pricing examinations
in the US. One key element, though not of recent vintage itself, is the
so-called "Great Recession," as all taxing authorities, including the
IRS, are aggressively searching for enforcement revenue in a time of
diminishing resources, both human and financial. Transfer pricing is a
fertile ground due to its inherent subjectivity and the vast potential
for revenue. Another key element is the Organization for Economic
Cooperation and Development's Base Erosion and Profit Shifting
project, which is addressing the definition of intangibles and related
issues of how they should be treated for tax purposes, transfer
pricing risk assessment, transfer pricing documentation, permanent
establishment definitions and determinations, and business
restructurings. Recent developments at Appeals will affect the results
of these changes, particularly, the Appeals Judicial Attitude and
Culture Project.

Jurnal Sistem Informasi

Akuntansi
Accounting
and Management Information Systems
AccountingTechnology
ForensicAccounting
Review and Computer Security Digest
Intelligent Systems in Accounting
, Finance and Management
International Journal of Digital
AccountingResearch

Contoh Artikel Sistem Informasi

Akuntansi
Judul artikel

The value relevance of financial

distress risk in the case of
RASDAQ companies

Penulis

Ioan-Bogdan Robua
Mihaela-Alina Robua
Marilena Mironiuc
Florentina Olivia Balu

Nama jurnal

Accounting
and Management Information Sys
tems

Volume

13

Nomor

Halaman

623-642

Abstract
The financial distress risk concept has been referred as follow: negative
net assets, insolvency, bond default, overdraft, unpaid dividends for the
preferred stocks, bankruptcy etc. From all the stakeholders, investors
are interested in the financial position and performance of a company
and its ability to continue as a going concern, without knowing the
appearance of financial distress status. The purpose of this study aims
to test the value relevance of the appearance of distress risk on
investors' decisions on the purchase or sale of stock, with impact on
stock return, for the Romanian listed companies in RASDAQ section. In
order to reach the objective, the study was carried on upon a sample of
70 Bucharest Stock Exchange (BSE) listed companies, between 2008
and 2014, using statistical methods like analysis of variance (ANOVA),
simple linear regression and ANCOVA models. Through the obtained
results, it was demonstrated the difference between financial distressed
companies and performant companies and the influence of belonging to
a company in the high risk category on the stock return.