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Value relevance in assessing the quality of financial reports: A systematic literature review Dedyansyah, Achmad Farid; Arista Ulfa, Maria
Journal of Enterprise and Development (JED) Vol. 5 No. 3 (2023): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v5i3.8112

Abstract

Purpose — The purpose of this research is to identify trends in capital market publications across different scientific fields, such as economics, finance, and accounting. The focus is on exploring value relevance research for assessing the performance of company financial statements.Method — This study employs a systematic literature review method to identify and analyze trends in value relevance research over the past 9 years, gathered from the Emerald Group and Science Direct databases. The research dataset consists of 31 articles, all of which underwent bibliometric and content analysis.Result — We discovered that the majority of value relevance research in the Asian region was concentrated in China. The theoretical framework employed was valuation theory, complemented by the methodological approach of ordinary least squares. The type of value relevance investigated was relative association study. This classification has significant potential for future research utilization. The results indicate that investors are willing to invest in companies located in the Asian region based on assessments of the value relevance of their financial statements.Contribution — This research makes a comprehensive academic contribution to the future trend of value relevance publications, particularly within the field of economic and investment research in Southeast Asia. The methodology employed in this study is the systematic literature review, a method rarely utilized for examining financial statements through the lens of value relevance.
Value relevance in assessing the quality of financial reports: A systematic literature review Dedyansyah, Achmad Farid; Arista Ulfa, Maria
Journal of Enterprise and Development (JED) Vol. 5 No. 3 (2023): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v5i3.8112

Abstract

Purpose — The purpose of this research is to identify trends in capital market publications across different scientific fields, such as economics, finance, and accounting. The focus is on exploring value relevance research for assessing the performance of company financial statements.Method — This study employs a systematic literature review method to identify and analyze trends in value relevance research over the past 9 years, gathered from the Emerald Group and Science Direct databases. The research dataset consists of 31 articles, all of which underwent bibliometric and content analysis.Result — We discovered that the majority of value relevance research in the Asian region was concentrated in China. The theoretical framework employed was valuation theory, complemented by the methodological approach of ordinary least squares. The type of value relevance investigated was relative association study. This classification has significant potential for future research utilization. The results indicate that investors are willing to invest in companies located in the Asian region based on assessments of the value relevance of their financial statements.Contribution — This research makes a comprehensive academic contribution to the future trend of value relevance publications, particularly within the field of economic and investment research in Southeast Asia. The methodology employed in this study is the systematic literature review, a method rarely utilized for examining financial statements through the lens of value relevance.
Pembuatan Papan Informasi di Kantor Kelurahan dan SD Inpres Besmarak Menggunakan Limbah Kayu Basri K., Ilham; Fahmi Abdillah, David; Galahartlambang, Yanuangga; Khotiah, Titiek; Arista Ulfa, Maria; Farid Dedyansyah, Achmad
Ahmad Dahlan Mengabdi Vol 2 No 1 (2023): ABADI: Jurnal Ahmad Dahlan Mengabdi Edisi Maret 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58906/abadi.v2i1.85

Abstract

Papan informasi adalah media informasi yang biasanya dibuat dengan sasaran yang lebih luas. Papan informasi biasa disebut dengan papan pengumuman merupakan media informasi/kelompok yang ditujukan untuk kelompok tertentu. Sasaran pengadaan papan informasi ini adalah Kantor Lurah dan SD Inpres Besmarak. Papan informasi yang di buat tulisannya berupa ukiran huruf yang bahan baku dari ukiran tersebut mengunakan limbah kayu. Papan informasi sekolah menyediakan informasi berupa biodata, masa kerja hingga jabatan dari guru maupun pegawai dan Papan informasi kantor lurah menyediakan informasi tentang struktur organisasi mulai dari Kades, Sekdes dan Kepala Dusun I-V.