12 hasil untuk "Fuad Fuad"

DAMPAK KONSERVATISME AKUNTANSI DAN STRUKTUR KEPEMILIKAN TERHADAP RELEVANSI INFORMASI AKUNTANSI

Fuad Fuad

Jurnal Akuntansi dan Auditing, Vol. 9 No. 1 · 2012 · Indonesia · DOAJ

This study aims to figure out the impactof ownershipstructure and accounting conservatism on thevalue relevance of accounitng information. Besides, this study also tests the efficiency of return inreflecting firms’ future profitability. Results of the study imply that firms with higher…

Extra Buoyancy and Mesh Size as The Measuring Indicators for the Effectiveness and Selectivity of Purse Seine in Sampang Waters of Madura

Fuad Fuad; Guntur Guntur

Research Journal of Life Science, Vol. 3 No. 1 · 2016 · Inggris · DOAJ

Fishing gear effectiveness is a main parameter to measure effiency rate of fishing operation. At same time, fishing gear selectivity becomes a main consideration in preserving fish resources. Nowadays, the sustainability of fish resources is threatened because all fishers are attempting to narrow…

THE INFLUENCE OF AUDIT COMMITTEE CHARACTERISTICS ON REAL EARNINGS MANAGEMENT

Supriyaningsih Supriyaningsih; Fuad Fuad

Jurnal Akuntansi dan Auditing, Vol. 13 No. 1 · 2016 · Indonesia · DOAJ

Current study tests the impact of audit committees to the real earnings management.Using the manufacturing public listed companies from Indoensia Stock Exchange from 2012 until 2014, we found that that financial and accounting expertise of audit committee members and audit committee size have…

Does IFRS convergence really increase accounting qualities? Emerging market evidence

Fuad Fuad; Agung Juliarto; Puji Harto

Journal of Economics Finance and Administrative Science, Vol. 24 No. 48 · 2019 · Inggris · DOAJ Scopus

Purpose - This study aims to examine whether International Financial Reporting Standards (IFRS) convergence process adds value to the accounting quality dimensions, including accruals quality, earnings smoothing, timely loss recognition and earnings persistence. Design/methodology/approach - It…

Beyond Financial Metrics: Can ESG Activities Attenuate Financing Anomalies in Sharia-Indexed Firms?

Mekani Vestari; Fuad Fuad; Dwi Ratmono

Keunis, Vol. 14 No. 2 · 2026 · Inggris · DOAJ

When making investment decisions, investors are increasingly taking into account environmental, social, and governance (ESG) elements as non-financial metrics, whose scores indicate a firm’s ESG-related activities. As debt financing rises, stakeholders are putting more pressure on firms to…

Determinan intensi pelaporan pelanggaran: studi empiris pada Direktorat Jenderal Kekayaan Negara

Anton Wibisono; Faisal Faisal; Fuad Fuad

Jurnal Ekonomi dan Bisnis, Vol. 21 No. 2 · 2018 · Inggris · DOAJ

Penelitian ini bertujuan untuk menguji pengaruh Sistem Pelaporan Pelanggaran, keadilan organisasional dan kepuasan kerja terhadap intensi pelaporan pelanggaran. Sampel dalam penelitian ini adalah 135 pegawai Direktorat Jenderal Kekayaan Negara. Teknik pengumpulan data menggunakan metoda survei…

KEBENARAN ILMIAH DALAM PEMIKIRAN THOMAS S. KUHN DAN KARL R. POPPER: SUATU KAJIAN HERMENEUTIKA DAN KONTRIBUSINYA BAGI MASA DEPAN ILMU

Fuad Fuad; Koento Wibisono S.; P. Hardono Hadi

Jurnal Filsafat, Vol. 25 No. 2 · 2016 · Indonesia · DOAJ

The scientific truth can be identified on the Kuhn's normal science as a period of scientific progress, and on the Popper's verisimilitude (the truthlikeness). The Kuhn's thought is a phenomenological hermeneutics due to his understanding of the scientific truth according to the phenomenon of…

Early compliance with IFRS 16, earnings management, and corruption: evidence from Southeast Asia

Fuad Fuad; Agung Juliarto; Andrian Budi Prasetyo dkk.

Cogent Business & Management, Vol. 9 No. 1 · 2022 · Inggris · DOAJ Scopus

The primary purpose of this paper is twofold: firstly, to investigate the effect of early compliance with International Financial Reporting Standards 16 on Leases on earnings management and firm performance; secondly, to examine the moderating roles of corruption environment on those relationships…

Persepsi Nelayan Mengenai Penangkapan Ikan dengan Dampak Rendah dan Hemat Bahan Bakar di PPN Brondong Lamongan Jawa Timur

Tri Djoko Lelono; Fuad Fuad; Gatut Bintoro dkk.

JFMR-Journal of Fisheries and Marine Research, Vol. 8 No. 1 · 2024 · Indonesia · DOAJ SINTA 4

Pengelolaan perikanan merupakan komponen penting dari pengelolaan sumber daya perairan (stok spesies, dan lingkungannya). Sumber daya perikanan memiliki definisi yang komprehensif dan, secara umum, merujuk pada semua hewan yang sebagian besar menghuni habitat perairan dan ditangkap oleh manusia…

Identifikasi Spesies dan Estimasi Nilai Produksi Ikan Kerapu (Epinephelus spp.) di Pelabuhan Tangkahan Kandangsemangkon: Analisis Data Perikanan yang Tidak Tercatat

Tri Djoko Lelono; Gatut Bintoro; Agus Tumulyadi dkk.

JFMR-Journal of Fisheries and Marine Research, Vol. 9 No. 2 · 2025 · Indonesia · DOAJ SINTA 4

Penelitian ini bertujuan mengidentifikasi spesies kerapu (Epinephelus spp.) serta mengestimasi volume produksi hasil tangkapan kerapu yang tidak tercatat di Tangkahan Kandangsemangkon, Lamongan. Data primer diperoleh melalui identifikasi spesies hasil tangkapan, dan pencatatan volume produksi di…

Risalah kebijakan nomor 7, Juli 2021: mendorong standar biaya operasional non-personalia pendidikan yang berkeadilan

Zamjani, Irsyad; Zufri, Dillon; Vistara, Ingga Danta dkk.

Pusat Penelitian Kebijakan, Kementerian Pendidikan, Kebudayaan, Riset dan… · 2021 · Indonesia · Repositori Institusi

Standar pembiayaan merupakan salah satu komponen standar nasional pendidikan yang menjadi acuan dalam berbagai kebijakan pembiayaan Pendidikan. Dalam PP no. 57 Tahun 2021 tentang Standar Nasional Pendidikan, pembiayaan pendidikan terdiri dari biaya investasi dan biaya operasional, di mana yang…

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