Financial Management - Science topic

Cloud manufacturing (CM) is an innovative and distributed manufacturing concept enabled by modern tools, offering significant opportunities in the Industry 4.0 (I4.0) environment. Emerging economies (EEs), particularly in the ready-made garment (RMG) industry, are increasingly adopting CM to enhance competitiveness, seize new business opportunities...

Artificial Intelligence (AI) is an effective tool in addressing issues related to Iraq's public budget, as it can enhance the accuracy and efficiency of financial operations. AI excels in its ability to rapidly analyze vast amounts of data, aiding in the quick detection of errors and potential fraud, far surpassing traditional methods. Additionally...

To carry out this work, we used the organizational context of a fictitious company that provides services in the real estate sector, more specifically, in the purchase and sale of real estate assets. In short, this work provides an in-depth analysis of the intersection between Financial Management and Human Resources, highlighting the importance of...

The financialization of real enterprises presents a dilemma for China’s economic development. This study examines the impact of the financial asset allocation term structure on audit fees using a sample of Chinese A-share listed companies from 2009 to 2019. It also investigates the mediating role of financial risk and the moderating role of indepen...

Knowledge related to finance and management in running a business is very important. This is the basis for managing a business so that it can survive in an era of developments and increasing business competition. Culinary businesses, such as Albania Coffee & Resto, often face challenges in managing finances and running operations. The purpose of th...

Enterprise Resource Planning (ERP) systems have long been the backbone of organizational data integration, streamlining processes across finance, operations, and supply chain management. However, the traditional ERP model often relies on predefined parameters and human intervention for financial forecasting, limiting its ability to adapt quickly to...

Revealing the linkage between interregional coordination and a green economy is crucial to economic resilience and high-quality development capabilities. Although local governments in China are increasingly emphasizing environmental policy coordination, academics have not fully investigated whether it can advance green economic development. This re...

Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pendampingan bidang administrasi bisnis dan pemasaran kreatif kepada KWT Dadi Makmur di Wedomartani. Kegiatan dilaksanakan dengan tiga tahap yakni; Tahap pertama, assessment lapangan untuk identifikasi kemungkinan solusi dari permasalahan yang dihadapi oleh mitra. Tahap kedua, pelatihan...

In today's increasingly complex economic environment, the importance of financial literacy and effective financial planning has become paramount for individuals looking to secure their financial future. Financial literacy is closely linked to financial management, enabling individuals to understand key financial concepts, assess risks and manage th...

Financial inclusion initiatives have gained global recognition for their potential to promote economic growth and reduce poverty by expanding access to financial services. However, the effectiveness of these initiatives often hinges on the financial literacy of the target population. This study examines the role of financial literacy programs in en...

Vrindavan Mbaknyen Kebab MSMEs are one of the business units that have great potential to grow but face challenges in productivity and business management. This service program aims to increase the productivity and business management of these MSMEs through the application of innovative technology. The methods used include needs analysis, training...

This community service explains that many MSMEs have difficulty managing their finances due to limited knowledge and the use of traditional methods, so it is urgent to improve their digital skills. This community service aims to educate and train MSMEs in Sumorame Village regarding digital-based financial management with the BukuWarung application....

Being a Paper Presented at a 3-Day Capacity Building Workshop Organized by Ministry of Budget and Economic Planning Katsina State in Conjunction with AMT Professionals, held from 11th to 12th January, 2022

Financial management is one of the most critical roles of business owners and managers. They must consider how their management choices affect the company's cash flow, profits, and overall financial health. Every aspect of a business's operations affects its financial performance, so the owner must assess and manage them. The main objective of t...

Objetivo: Este estudo investiga se a maior literacia financeira e fiscal aprimora as decisões financeiras dos empresários no Brasil, evidenciando a contribuição inovadora ao explorar a relação entre a literacia financeira e fiscal e o desempenho empresarial no contexto brasileiro. Metodologia: Utilizou-se o método hipotético-dedutivo, formulando e...

Financial difficulties are the first step experienced by a company in the bankruptcyprocess. If the company fails, many parties are harmed. Therefore, it is necessary to conduct ananalysis of financial problems or difficulties that can provide early warning for the company. Thepurpose of this study is to find out and analyze financial difficulties...

The age of society 5.0, characterized by the integration of technology and communication, has positively influenced the advancement of digital-based enterprises. This extensive digital foundation's lack of need for more financial literacy will positively affect outcomes. Generation Z is regarded as possessing a pronounced consumerist disposition. A...

Being a Paper Presented at a 3-Day Capacity Building Workshop Organized by Ministry of Budget and Economic Planning Katsina State in Conjunction with AMT Professionals, held from 11th to 12th January, 2022

Being a Paper Presented at a Workshop on Chart Of Accounts, Strategic Financial Management & Effective Budget Implementation, Organized for Management Staff of NNPC-NAPIMS by MBS Financial Services Limited, Held Two Runs from October 7-11 & 14-18, 2019, at Digital Bridge Institute (DBI), Kano

The study investigates the relationship between financing behavior, earnings management, and firm value, focusing on a sample of non-financial firms over the period 2014-2023. A sample of stratified sampling techniques, 202 firms were selected from the population. In the fixed-effects model, the study explores the impact of debt usage (leverage) on...

The knowledge on financial management highly matters as it assists the micro-entrepreneurs in the making of right and sustainable business decisions. This research seeks to examine the effects of financial literacy on microenterprise decision-making in order to improve rational decision-making in financial management. A structured questionnaire wit...

Proposals to change the institutional features of national high courts have been on the agenda recently in the United States and Israel. Using insights about endowment effects and prospect theory from behavioral economics, we theorize about how citizens may think about benefits from high courts and how those views can influence their support for ch...

Improvements in vegetation coverage are driven by both resource endowment conditions and policy behaviors. To accurately reflect the vegetation restoration effect after ecological policies, this study used the potential realization model to calculate the potential realization degree of vegetation restoration on the Loess Plateau and to assess the v...

O objetivo do presente estudo consistiu em realizar uma revisão integrativa da literatura que relaciona inteligência artificial (IA) e superdotação. Foi consultada a base de dados Education Resources Information Center (ERIC) e utilizada a estratégia de busca: (gifted OR "high abilities" OR precocity OR talent OR endowment) AND (“artificial intelli...

Being a Paper Presented at a 5-Day Capacity Building Workshop on Chart of Accounts, Strategic Financial Management & Effective Budget Implementation, Organized for Management Staff of NNPC-NAPIMS by MBS Financial Services Limited, Held Two Runs from October 7-11 & 14-18, 2019, at Digital Bridge Institute (DBI), Kano

Protecting the safety of children is paramount, especially during their school hours and commutes. However, awareness regarding child protection through Islamic financial practices like takaful and waqf remains limited. This paper proposes the development of an integrated School Takaful Smartwatch with real-time location monitoring and a value-adde...

The collapse of Bench Accounting in 2024 offers a cautionary tale about the perils of overreliance on artificial intelligence (AI) in the FinTech industry. While AI-driven solutions promise enhanced efficiency and automation, Bench's rapid demise highlights the dangers of prioritizing technology over fundamental business principles. This paper exam...

La eficiencia en el uso de los recursos económicos y financieros es fundamental para asegurar una educación superior de calidad. Enfrentar los desafíos de sostenibilidad, tecnología y gestión financiera es clave para que las instituciones educativas continúen ofreciendo una formación competitiva y alineada con las demandas del contexto actual. Esta...

The lack of a focused risk management division within the waqf organisation of The State Islamic Religious Council (SIRCs) in Malaysia has resulted in financing limitations owing to exposure to unmanaged risks. Moreover, the lack of this division indirectly impacts the overall waqf operational activities, particularly the development of the waqf as...

Background Veterans with dementia often experience a wide range of multidomain needs, many of which are met by informal caregivers. Yet, caregivers are often not adequately prepared to address the needs of the dementia patient. This study aimed to identify caregiving responsibilities for which informal caregivers feel insufficiently prepared. Meth...

This paper is the first to examine the distribution dynamics of vegetation coverage using a dataset of 366 China’s prefecture and above (PAA) cities from 2001 to 2020. The results from the continuous state space approach demonstrate a clear pattern of convergence in China’s vegetation coverage in the long run, proving the effectiveness of governmen...

This research aims to analyze the financial performance of trade sector companies in Indonesia, specifically PT. Alfamidi, PT. Alfamart, PT. Indofood, and PT. Hero Supermarket, in the period 2019-2023. This study uses a variety of financial ratios as a measuring instrument for assessing company performance, such as liquidity ratios (current ratios...

After the Volkswagen AG Emission Crisis, the automobile industry took special measures in terms of marketing, business management and other managerial sides. This research aims to measure the after-crisis period and whether or not other companies take necessary financial measures toward environmental sustainability. Basic OLS Regression and OLS Reg...

This reasearch discuss the financial management of fish traders at the Fish Auction Place in Lumpur. The aim of this study is to analyze the financial management practices applied by fish traders, as well as the factors that influence the efficiency of their financial management. The reasearch method used is descriptive qualitative, collecting data...

The case uses the various capital-budgeting techniques learned in the Financial Management course, and applies these techniques to a real-life problem a homeowner may face when she needs to decide to refinance her existing mortgage without paying points or with the cash reserve in paying points. Other than the few capital-budgeting techniques, the...

Nowadays, the global climate is intensifying changes with the development of human production and life, and the balance of the ecosystem itself is broken; taking adequate measures to protect the environment has become the focus of the world's attention. As a major participant in social and economic activities, enterprises' operation mode and manage...

The financial management behavior research has garnered increasing attention, while a comprehensive understanding of its evolving trends and knowledge gaps remains elusive. The study addresses this gap by conducting a bibliometric analysis of 389 publications on the topic published in the Scopus database between 1969 and 2022. Data is analysed usin...

Paper Presented at a 5-Day Capacity Building Training Workshop on Optimizing Governance, Financial Excellence, and Compliance in the Upstream Petroleum Sector held from 16th to 20th December, 2024

The Supreme Court Decision No. 12 P/HUM/2024 has introduced new dynamics in the accountability of travel expenses for members of the Regional House of Representatives (DPRD). This normative legal study thoroughly examines the implications of the decision, particularly the revocation of Presidential Regulation No. 53 of 2023, concerning regional fin...

This study aims to analyze the application of Good Governance principles in the Muhammadiyah Paciran Modern Islamic Boarding School, focusing on the aspects of transparency, accountability, social responsibility, independence, and equality in the distribution of resources. The research method used is a case study with in-depth interviews with pesan...

ATTEMPTED SUNDIAL Vertical sundials with predominantly northern orientation are a real rarity. One of these located on the northwest wall (A = 228°) of Milan Stojadinović's villa in Belgrade (today the Endowment of the Holy Monastery Hilandar), is built in 1936. The building was built according to the project of the famous architect Aleksandar Djo...

This study aims to analyze the influence of financial literacy and lifestyle on financial management during the pandemic. During the pandemic, there were restrictions on activities and economic activities so that people had limited income and were required to manage their money efficiently and even be required to generate additional income. So that...

Due to climate, resource endowment, planting habits, policy publicity, subsidies, and constraints, there have been many problems in the utilization of straw resources in the cold, main grain-producing areas in northern China. Based on the theory of value perception, an analytical framework was constructed, and the ordered logistic model was used to...

With the continuous maturity of the Chinese automobile market and the transformation of the global automobile industry, Changan Automobile is facing unprecedented development opportunities and challenges. The company's financial performance and strategic choices will have an important impact on the company's future. This article analyzes the curren...

In terms of maintaining the liquidity of PT Marisa Jaya Abadi, this study analyzes cash flow management. The method used was descriptive analysis, and data was collected through interviews and document studies. The research shows that the business has used several approaches to manage their cash flow, such as managing debt payments and accelerating...

The military police career is characterized by strenuous hours and unique responsibilities, requiring a balance between professional demands and personal life. In this context, financial management becomes a crucial element to ensure the emotional stability and well-being of public security professionals. This article aimed to analyze the importanc...

Background Deficits in decision‐making (DM) can lead to adverse outcomes across multiple domains such as financial management and medical care. By hindering such DM abilities, cognitive impairment (CI) often affects quality of life. Routine screening for CI, however, does not include systematic and comprehensive assessment of DM ability. While ther...

Background: Planning and organizing household expenditures is a cornerstone of strengthening the family economy, and it is imperative to survive even in economic crisis situations. The mother, as a manager of the family economy, plays a key role in prioritizing needs and controlling expenditures. Members of the Mother Supportive Groups (MSG) are we...

Daily life expenses are defined as a number of expenditures to produce or obtain a number of goods. For students undergoing studies, they are often faced with various problems and challenges in financial management. Students frequently have limitations in terms of income and expenses, making it difficult for them to manage their finances. Understan...

Today, education is the entire teaching of content that lacks an emphasis on learning financial knowledge. Financial literacy goes to its core so that early financial concepts can be laid down for children to be able to make better decision-making and healthy financial habits. This article thus traces the conditions of practical strategies, challen...

This paper analyses the then five existing publicly listed (financial management companies (FMCs) RV operating companies’ groups’ financial reports to summarise the dividends paid out ─ before Arvida was taken over and delisted. The supporting resource data from the five FMCs’ RVs Groups’ Annual Financial Reporting are annexed to the paper, summari...

The purpose of this study was to test and analyze the influence of organizational culture, internal locus of control and whistleblowing system on fraud prevention in village financial management with individual morality as a moderating variable. The population in this study were all village officials totaling 408 consisting of village heads, villag...

This study introduces a web-based application for savings and loan cooperatives, integrating a payment gateway to streamline financial transactions and improve operational efficiency. Developed using the waterfall methodology, the application enables members to deposit savings, apply for loans, and make installment payments online. Key features inc...

Construction contractors often rely on external funding to manage financial deficits caused by irregular cash inflows and outflows. To address these cash flow challenges, contractors typically adjust the start times of project activities to prevent shortages while minimizing the overall project duration. However, in severe cases, operations may nee...

Financial function management is essential to improve the competitiveness and positioning of small tourism businesses. It is common that owners or managers do not know or do not implement financial management practices, depriving their businesses of its benefits. The objective of this research is to analyze the process of developing an ad hoc measu...

Ibnu Hajar Boarding School (IHBS), a modern Islamic boarding school in East Jakarta, combines classical Islamic education with a modern approach to meet the needs of the era of globalization. This research aims to understand education management in IHBS, identify obstacles, solutions, and future development plans. Data was collected through intervi...

Özet: Bu çalışma, Tekirdağ ilindeki Ergene, Çerkezköy ve Malkara ilçe belediyelerinin mali performansını detaylı bir şekilde inceleyerek, finansal sağlıklarını değerlendirmektedir. Sayıştay raporları ve belediyelerin faaliyet raporları, temel veri kaynakları olarak kullanılmış ve literatür taraması ile teorik temeli güçlendirilmiştir. Çalışmada, ra...

A good understanding of the management and reporting of intangible assets is one of the efforts made by the entity to maintain its reputation, financial performance, and the trust of investors and stakeholders. The existence of gaps in accounting practices causes the emergence of differences in managers’ behaviour in preparing financial statements....

Micro, Small and Medium Enterprises (MSMEs) have an important role in economic development in Indonesia. Trijaya Furniture, a manufacturing MSME producing finished goods since 2008, faces challenges in preparing well-structured financial statements. This issue impacts trust and accessibility for external parties, such as financial institutions and...

Evaluating a management system is always a complex and debatable process, as it is difficult to find an approach that integrates all aspects of management and allows for a comprehensive assessment that reflects the level satisfying all the needs of enterprise management. This also pertains to financial management, which, despite the possibility of...

This article examines opportunities to improve the productivity and sustainability of the Cooperative Fishing Society Barra Ciega, located in Centro Municipality, Tabasco. The study focused on identifying the cooperative's current weaknesses, such as the lack of technological modernization and inefficient financial management. Through interviews wi...

Beriringan dengan pesan perdamaian, film Cahaya Dari Timur: Beta Maluku juga menampilkan beberapa aspek lain yang dapat dilihat dari jalinan hubungan antar tokoh, salah satunya beberapa tokoh yang berperan sebagai ayah. Penelitian ini bertujuan untuk menganalisis representasi peran ayah (fatherhood) dalam film ini. Teori yang digunakan dalam peneli...

This research aims to determine the form of financial management of BAZNAS Padang Panjang City. This research was motivated by BAZNAS Padang Panjang City obtaining a WTP Opinion from the Public Accounting Office eight times in a row starting from 2016- 2023. The type of research that the author uses is field research with a qualitative approach. Th...

This study aims to explore how the implementation of the right accounting system can improve the accuracy of financial reports at PT. Wirakarya Sakti. The research method used is a qualitative approach with an exploratory purpose, which focuses on understanding the context and dynamics that exist in the company and the perceptions of related partie...

This study seeks to elucidate the strategies, procedures, and endeavours employed to enhance and administer mosque finances with the goal of enhancing mosque financial performance and augmenting the well-being of the local community, drawing insights from the Quran and financial management principles. This study employs a qualitative methodology by...

The rapid expansion of internet finance and fintech has introduced increasingly sophisticated illegal financial activities that challenge traditional regulatory frameworks. Existing regulatory approaches often lack the depth and adaptability to effectively identify and manage these evolving risks. This study proposes a comprehensive, multi-dimensio...

The modern world is undergoing rapid and profound changes driven by the rapid development of digital technologies that are affecting all aspects of economic life. The transition to a digital economy is becoming increasingly evident, creating new opportunities and challenges for various sectors, including the financial industry. Financial engineerin...

This research to explore the management and Islamic leadership at the KH Ahmad Dahlan Sipirok Islamic Boarding School. Using a qualitative approach, this research identifies various challenges faced in implementing effective management and leadership based on Islamic values. Data were collected through in-depth interviews and participatory observat...

This study focuses on aligning financial management in Uzbekistan's public sector with International Public Sector Accounting Standards (IPSAS) to enhance transparency, accountability, and efficiency. Emphasis is placed on the scientific basis for implementing IPSAS, ensuring openness in financial processes, and leveraging modern technologies to au...

La presente investigación evaluó la utilidad de la lógica difusa (fuzzy logic) para medir la estabilidad financiera de la Cooperativa Sumac Llacta Ltda. durante el período 2019-2022. El objetivo general fue desarrollar un modelo más preciso y flexible que los métodos tradicionales, identificando los factores claves que influyen en la estabilidad de...

This study investigates how waqf helps married women in northeastern Nigeria start family-owned enterprises. In the past, waqf, an Islamic charitable endowment, has supported underprivileged communities financially and with resources, acting as a mechanism for socioeconomic development. In this regard, waqf institutions can enable married women to...

This study investigates the influence of competence and the use of accounting information system on the quality of financial reports in BUMDes (village-owned enterprises) in West Kupang District, while also examining governance as a moderating variable. The research employed a purposive sampling method, selecting 36 participants from all BUMDes in...

This research aims to calculate student savings balances by considering continuous monthly contributions and gradual expenditure using a definite integral approach. Using the descriptive quantitative method, data was collected through an online questionnaire survey involving five respondents. Data analysis uses a definite integral formula implement...

The objective of this research is to explore the effects of Lebanon's economic crisis on commercial SMEs across the country. A quantitative approach was employed, using a structured questionnaire distributed to 230 SME managers. The findings highlight the deep impacts of the crisis on operations, finances, and employee welfare. Despite efforts in c...

NGOs play a vital role in society and the study intends to discover its role and challenges in a pandemic. The study questions covered the issues that the local NGO encountered, and it was learned through the respondents' interviews that the NGO reported a decline in the quantity of money raised through donations and collections. The NGO was dealin...

Various efforts have been made to realize good governance in the presentation of reports, accountability, and management of government finances, including the birth of Law Number 1 of 2004 concerning State Treasury. The purpose of this study is to determine the influence of Law No. 1 of 2004 concerning State Treasury on the management of state fina...

Local governments are important parts of public sector and they play significant role in daily life of residents. Their role is usually underestimated in comparison with central government tasks and responsibilities. Residents usually realize the real importance of municipal role when municipalities are in financial problems or even bankruptcy and...

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis sistem pelayanan administrasi, kompetensi pelayanan administrasi, kelengkapan sarana dan prasarana proses administrasi pada bagian keuangan Dinas Perhubungan Kabupaten Sinjai. Metode yang digunakan adalah metode observasi dengan pendekatan kualitatif dengan metode deskriptif analitis. H...

(1) Hidden workers include those who are unemployed or underemployed or discouraged workers. This study analyses the probabilities of becoming a hidden worker between males and females in three age groups (youth, young adults, and mid-life) and identifies the extent to which these factors explain the gender gap among hidden workers in Australia. (2...

Case teaching is an efficient teaching method of management. It plays an important role to enhance the students’ability to practice the theory. However, case teaching of financial management has not achieved the expected results.The paper aims to study the importance, characteristics and corresponding methods of case teaching method offinancial man...

Over the last decades, experiences have indicated that innovative technology played the vital role in telephony development. The purpose of this paper is to analyze other influential factors related to new technology utilization in Telecommunication Industry, for instance, government policy, institution endowment and other economic factors. By obse...

Kinerja UMKM yang baik dapat dicapai dengan berbagai faktor, termasuk perilaku pengelolaan keuangan bagus dan kepuasan keuangan tinggi. Perilaku manajemen keuangan mencerminkan bagaimana pelaku UMKM dalam mengelola keuangan usaha mereka, sedangkan kepuasan keuangan menggambarkan tingkat kepuasan pelaku UMKM terhadap kondisi keuangan mereka. Penelit...

Bu çalışmanın amacı, sağlık işletmelerinin finansal yönetiminde etkili olan ana risk faktörlerini belirlemek ve bu faktörlerin öncelik sırasını Analitik Hiyerarşi Süreci (AHS) kullanarak değerlendirmektir. Literatür taraması neticesinde ana riskler; piyasa riski, döviz kuru riski, likidite riski, kredi riski, enflasyon riski, rekabet riski, faiz ri...

The study aimed to measure the impact of the elements of marketing system in the banks working in Saudi Arabia and its role in meeting the effects of reducing the price of oil by the lawful rules.The population of the study included three banks in all branches working in Saudi Arabia. The intentional sample was withdrawn for the distribution of the...

Jilin Province is an agricultural province and agricultural products processing industry is an important pillar industry of economic development, but because of its particularity of resource endowment such as geographical location and climate conditions, while developing agricultural products processing industry, Jilin Province must control environ...

This study investigates the impact of lifestyle and financial literacy on the financial management practices of teenage scouts in Malang City. Using a quantitative approach with a descriptive-correlational design, data were gathered from 135 teenage scout respondents through questionnaires and analyzed using multiple linear regression. The findings...