Accounting and Finance Review (AFR)
Vol.1(1) Dec. 2016
Equipping Public Servants with Accrual Accounting for Transparency, Accountability and Efficiency – Evidence from Nigeria and Ghana
Author(s): Shakirat Adepeju Babatundeand Opoku Fofie
Affiliation: Universiy of Lagos, Nigeria
Keywords: Accountability; Accrual accounting; Public servants; Efficiency; Transparency.
Received: September 2, 2016 | Accepted: December 1, 2016
Type of Paper: Empirical | Page: 1 | Citation: 0
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Ethical Sensitivity and The Perception of Accounting Students: Is the Love of Money and Greed the Root of Unethical Attitudes?
Author(s): Aisa Tri Agustini
Affiliation: Faculty of Economics and Business, University of Jember, Indonesia
Keywords: Accounting; Love of Money; Greed; Ethical Sensitivity; Indonesia.
Received: September 4, 2016 | Accepted: December 3, 2016
Type of Paper: Review | Page: 11 | Citation: 0
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Initiating the Concept of Ihsan into Shari'ah's Corporate Social Responsibility
Author(s): Ririn Irmadariyani,Isti Fadah, Diana Sulianti K. Tobing and Siti Maria Wardayati
Affiliation: Jember University, Indonesia
Keywords: Ihsan Concept; Shari'ah Corporate Social Responsibility; Shari'ah Enterprise Theory; Shari'ah Added Value.
Received: September 8, 2016 | Accepted: December 5, 2016
Type of Paper: Review | Page: 19 | Citation: 0
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The Effect of Leverage, Board of Commissioner, Foreign Ownership, Company Age, and Company Size Towards the Disclosure of Corporate Social Responsibility (CSR) Implementation
Author(s): Clara Cahyani and Rosita Suryaningsih
Affiliation: Universitas Multimedia Nusantara, Indonesia
Keywords: Board of Commissioner; Company Age; Company Size; Disclosure of CSR Implementation; Foreign Ownership; Leverage.
Received: September 14, 2016 | Accepted: December 10, 2016
Type of Paper: Empirical | Page: 27 | Citation: 0
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Why Is Non-Economic Information Important to Carbon Disclosure?
Author(s): Eka Siskawati, Eko Ganis Sukoharsono, Rosidi and Abdul Ghofar
Affiliation: Economic and Business Faculty, Brawijaya University, Malang, 65142, Indonesia
Keywords: Greenhouse Gases Emissions, Carbon Emissions Disclosure, Environmental Accountability, Non-Economic Information, Environmental Impact Assessment.
Received: October 2, 2016 | Accepted: December 23, 2016
Type of Paper: Empirical | Page: 34 | Citation: 0
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The Impact of Financial Ratios, Operational Efficiency and Non-Performing Loan Towards Commercial Bank Profitability
Author(s): Fiola Christaria and Ratnawati Kurnia
Affiliation: Universitas Multimedia Nusantara, Indonesia
Keywords: Capital Adequacy Ratio; Loan to Deposit Ratio; Non-performing Loan; Operating Expense to Operating Income; Return on Assets.
Received: September 5, 2016 | Accepted: December 4, 2016
Type of Paper: Empirical | Page: 43 | Citation: 0
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The Impact of Bankruptcy Prediction, Company's Financial Condition, Previous Year Audit Opinion, Firm Size and Audit Tenure Towards Auditor's Going Concern Opinion
Author(s): Lisa Cellica and Ratnawati Kurnia
Affiliation: Universitas Multimedia Nusantara, Indonesia
Keywords: Bankruptcy Prediction; Company's Financial Condition; Previous Year Audit Opinion, Firm Size; Audit Tenure; Auditor's Going Concern Opinion.
Received: September 20, 2016 | Accepted: December 18, 2016
Type of Paper: Empirical | Page: 51 | Citation: 0
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Revealing the Accounting Existence Through Debt-Receivable Practice at Majapahit Kingdom Era (1350)
Author(s): Novrida Qudsi Lutfillah, Eko Ganis Sukoharsono, Aji Dedi Mulawarman and Yeney Widya Prihatiningtias
Affiliation: Economic and Business Faculty, Brawijaya University, Indonesia
Keywords: Debt; Receivables; Accounting History; The Kingdom Of Majapahit, Trust; Spiritual Values.
Received: October 4, 2016 | Accepted: December 24, 2016
Type of Paper: Review | Page: 59 | Citation: 0
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Frame Value of Strategic Management Accounting Based on The Balance of Tri Kaya Parisudha
Author(s): Made Susilawati, Unti Ludigdo, Gugus Irianto and Zaki Baridwan
Affiliation: PGRI Nusa Tenggara Timur University, Indonesia
Keywords: Internalization, Life Equilibrium, Goals Synergy, System, Dharma.
Received: September 13, 2016 | Accepted: December 9, 2016
Type of Paper: Review | Page: 66 | Citation: 0
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Effect of Work Environment, Work Satisfaction and Work Motivation on The Performance of Accounting Lecturers
Author(s): Novi Damayanti
Affiliation: Islamic University of Darul Ulum Lamongan, Indonesia
Keywords: Work Environment; Work Satisfaction; Work Motivation; Indonesia.
Received: September 21, 2016 | Accepted: December 19, 2016
Type of Paper: Empirical | Page: 76 | Citation: 0
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