276 research outputs found
‘Memory does not forgive’. On Biała Rika [White Rika] by Magdalena Parys
No full textreferring to autobiographical motifs, recalls past events – the difficult childhood of the main character, specific family relations, and the tragic experiences of a so‑called grandmother. The author of the article discusses the types of trauma connected with the experience of war, unsuccessful relationships within a family and the period of growing up. She concentrates on female characters, as the women in Biała Rika represent a wide variety of women with different features and values. The aim of the article is to interpret Biała Rika in the context of post‑trauma with past torments and the work of memory always in the background of one’s consciousness
Islamic Corporate Governance, Islamicityfinancial Performance Index And Fraudat Islamic Bank
No full textThis research empirically tested the factors of fraud occurrence in sharia banks based on fraud triangle theory, which is motivation, opportunity and rationalization must be fulfilled for the occurrence of fraud. This research develops indicators as a proxy of motivation, opportunity and rationalization. Factors tested in this research is the Islamic Corporate Governance to fraud with the Islamicity Financial Performance Index as a mediator in sharia banks 2012-2016.This research using quantitative method with secondary data. Data are obtained from annual reports published by Islamic banks. The test is done by path analysis and processed using SPSS. The result of research shows that Islamic Corporate Governance has no effect to Islamicity Performance Index, Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio (Islamicity Financial Performance Index) influence to Fraud, Islamic Corporate Governance has no effect to Fraud, and Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio (Islamicity Financial Performance Index) does not mediate the influence of Islamic Corporate Governance to Fraud on Islamic Bank or it can be said that there is no mediation. This research shows that factors based on fraud triangle are effective for use in explaining fraud
KORUPSI DAN AKUNTANSI FORENSIK
No full textForensic accounting is implementing of accounting discipline in means widely, include auditing to laws problem for inside or outside completion law at laws court, both public sector and private (Tuanakotta, 2010). This References explained that forensic accounting is accurate accounting for law purpose or time-tested accounting in court process or yudicial review process or administrative review. Forensic accounting is a special practice which is describe the involvement from actual dispute or anticipated litigation (Crumbley, 2005). Fraud is criminal cheater that means to give a financial benefit to cheater. This criminals means every serious fault activities due scheme. From this activity he has a benefit and he make the victim loss financelly. Forensic accountant proffession prospect is to involved to settle law cases in Indonesia. Law cases in Indonesia especially related to fraud should have involved forensic accountant to solved, because forensic accountant can help the expert and law enforcer to collect evidence and physical evidence to determine the potential of loss because of fraud. Beside that, forensic accountant prospect more potential because people who work in financial institution have to understand about this forensic accounting. So, it has to detection earlier in other to overcome the difficulties.
Key word : Forensic accounting, Fraud, Corruptio
Attending the languages of the other: recuperating
No full textThis dissertation engages in an examination of three Asian North American authors' acts of reclaiming "Asia." I discuss the attempts made by Mitsuye Yamada, Joy Kogawa, and Nora Okja Keller to recuperate their ancestral land as a force that intervenes in their normative North American perceptions, discursive practices, and subject constructions. Despite the current popularities in the Asian North Americanists' transnationalist, diasporic, and/or internationalist reclaimings of "Asia," what has been rarely explored is the ways in which "Asia" emerges in these authors' narratives as the Other that intervenes, disrupts, and problematizes their North American part of perceptions and experiences. It is this exploration I undertake.
My dissertation also investigates how my authors negotiate their need to seek recognitions from their dominant nations and to simultaneously disrupt the traditional and hegemonic narratives by which they procure those recognitions. In particular, I will look at the ways in which my authors reconstruct the memories of World War II: the North American internment, the atomic bombing in Japan, Japanese colonialism and sexual enslavement of Korean women as well as the difficulties of narrativizing those memories within the North American context. Through these acts, my authors try to delineate, explore, and redress their present state of racial-ethnic experience and to seek the forms of political subjectivities in North America.
I submit that this process of negotiation, the simultaneous claiming and disclaiming each author engages, is closely connected with their endeavor to envision "Asia." All three authors try to read, configure, and make sense of this signifier of Otherness and to attend the (non)languages of the Other which they initially dismissed as silence and/or noises. The dissertation explores how my three authors perceive, in their different ways, their Asian Other's linguistic articulations as what makes them interrogate their normative North American perceptions and discursive practices. Consequently, I argue that the "two languages" the authors try to access enables them to destabilize their singular perspective and vision, allowing them to interrogate their own monolingualist normality. Finally, I investigate some instances in which this act of attending can also risk becoming an act of owning and possessing.Ph.D.Includes bibliographical references (p. 230-248)by Rika Nakamu
"Institusional Ownership, Debt Policy, Dividend Policy and Firm Value: A Moderated Mediation Analysis
No full textPENGARUH TOTAL ASET, EXPENSE RATIO DAN PORTOFOLIO TURNOVER TERHADAP KINERJA REKSADANA SAHAM DI INDONESIA
No full textPurpose of this research is to explain emphiris evidence of total assets effect, expense ratio and turnover portfolio to stock mutual funds performance in Indonesia. Sample in this research using purposive sampling method with stock mutual funds official in Otoritas Jasa Keuangan and Bursa Efek which is still active on Januari 2013 until Desember 2015 as a criteria. Amount of this sample is 184 mutual funds. Data analysis in this research using multiple linier regression analysis with SPSS. Data analysis result showed that as a simultan has an effect significantly between total assets, expense ratio dan turnover portfolio to stock mutual funds performance in Indonesia 2013-2015 period. If so, total assets, expense ratio dan turnover portfolio have increased and stock mutual funds do. But, as a partial has no effect significantly between total assets, expense ratio and turnover portfolio variable to stock mutual funds performance in Indonesia 2013-2015 perio
KORUPSI DAN AKUNTANSI FORENSIK
No full textForensic accounting is implementing of accounting discipline in means widely, include auditing to laws problem for inside or outside completion law at laws court, both public sector and private (Tuanakotta, 2010). This References explained that forensic accounting is accurate accounting for law purpose or time-tested accounting in court process or yudicial review process or administrative review. Forensic accounting is a special practice which is describe the involvement from actual dispute or anticipated litigation (Crumbley, 2005). Fraud is criminal cheater that means to give a financial benefit to cheater. This criminals means every serious fault activities due scheme. From this activity he has a benefit and he make the victim loss financelly. Forensic accountant proffession prospect is to involved to settle law cases in Indonesia. Law cases in Indonesia especially related to fraud should have involved forensic accountant to solved, because forensic accountant can help the expert and law enforcer to collect evidence and physical evidence to determine the potential of loss because of fraud. Beside that, forensic accountant prospect more potential because people who work in financial institution have to understand about this forensic accounting. So, it has to detection earlier in other to overcome the difficulties.Key word : Forensic accounting, Fraud, Corruptio
THE EFFECT OF INVESTOR PROTECTION BASED ON GOVERNMENT QUALITY OF EARNINGS QUALITY: AN ANALYSIS IN INDONESIA AND SINGAPORE
No full textThe purpose of this study was to examine the determinants of earnings quality. Also, It
examined, first, the indirect relationship between investor protection based on governance
quality and earnings quality mediated by audit quality. Second, the implementation of
corporate governance as well as the moderating effect of IFRS adoption on the relationship
between audit quality and earnings quality. This research was conducted in the context of
comparative countries between Indonesia and Singapore. Data analysis in this study uses
path analysis with the application of the Structural Equation Model - Partial Least Square
(SEM-PLS). The result of the study showed that "investor protection based on governance
quality" in Indonesia has a negative effect on audit quality and corporate governance
implementation. Meanwhile, "investor protection based on governance quality" in Singapore
has a positive effect on audit quality and corporate governance implementation. In Indonesia,
the variable of investor protection based on government and audit quality has no effect on
earnings quality, but it does in Singapore. Corporate governance implementation has a
positive effect on earnings quality for both Indonesia and Singapore. Empirical evidence for
Indonesian auditing the quality of variables is not able to mediate the effect of investor
quality-based investor protection on earnings quality. This result contradicts with Singapore
auditing that the quality of variable can mediate this effect. The variable of corporate
governance implementation can mediate the effect between investor quality-based investor
protection on earnings quality for both Indonesia and Singapore. This research concluded
that the adoption of IFRS, both Indonesia, and Singapore, can moderate between audit
quality and earnings quality
The Effect of Capital Adequacy Ratio, Non Performing Financing (NPF), Operational Earning Ratio (BOPO), Financing to Deposit Ratio (FDR) on Return on Assets (ROA) Mediated by Net Operating Margin (NOM) in Sharia Bank in Indonesia
No full textThe Effect of Financial Reporting Agresivity on Tax Agresivity with Corporate Governance a Moderator
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