https://www.um.edu.mt/library/oar/handle/123456789/103858 2026-04-15T05:59:30Z 2026-04-15T05:59:30Z Baldacchino, Peter J. Cini, Anna Marie Tabone, Norbert Grima, Simon https://www.um.edu.mt/library/oar/handle/123456789/93414 2022-04-11T15:04:57Z 2022-04-01T00:00:00Z

Title: The Maltese central co-operative fund and its financing of co-operatives : an analysis Authors: Baldacchino, Peter J.; Cini, Anna Marie; Tabone, Norbert; Grima, Simon Abstract: PURPOSE: (i) to ascertain and analyze the funding of the Central Cooperative Fund (CCF); (ii) to assess whether the CCF has achieved its intended role of utilizing its funds optimally and why, or why not, this is so, and (iii) to evaluate and recommend ways on how the role of the CCF may be improved.; METHODOLOGY: The study made use of a mixed-methods research methodology. Semi-structured interviews were conducted with four CCF representatives, seven co-operative experts and nine cooperative representatives. These were followed by a review of the financial statements of the CCF for the period 2012-2019.; FINDINGS: The findings indicate that over the years, the CCF has managed to accumulate a substantial amount of funds. The financing role of the CCF is essential for the co-operative movement in Malta. Despite the numerous financial difficulties faced by Maltese cooperatives, the use of CCF financing by co-operatives as against other non-CCF financing has been relatively poor. The study concludes that the Maltese CCF is adequately funded via the 5% annual cooperative contributions. With respect to its utilization of funds, the CCF has clearly not achieved this objective optimally in that it has not played its expected role in the financing of Maltese co-operatives. The study concludes that the CCF has potential for a much-increased role than it has at present in assisting co-operatives in their financing requirements.; ORIGINALITY/VALUE: This study is meant to raise public sector awareness on the need to improve Maltese CCF practices with respect to their definability, formulation and monitoring. It is hoped that the recommendations of this study support the competent authorities in addressing the identified existing deficiencies, thus enabling them to enhance CCFs and render them improved vehicles for sector development. Ultimately, an improved CCF would aid in the financing difficulties faced by Maltese co-operatives. This, in turn, would support the growth and development of the Maltese cooperative movement.

2022-04-01T00:00:00Z Edi, Edi Enzelin, Irin https://www.um.edu.mt/library/oar/handle/123456789/93413 2022-04-11T15:04:34Z 2022-04-01T00:00:00Z

Title: Analyzing the effect of accounting ethics toward the quality of financial report Authors: Edi, Edi; Enzelin, Irin Abstract: PURPOSE: The Purpose of this study was to analyse the effect of accounting which is integrity, objectivity, competence, confidentiality, and professionality behavior toward the quality of financial report. The sample selected for this study are university lectures in accounting department, accountant who work in consulting firms such as public accounting firm, audit agencies, and accounting services firm.; METHODOLOGY: The purposive sampling method is used to select the research sample. The study use SPSS program to analyze data. The measurement of each variable are using primary questionnaire data measured with likert scale.; FINDINGS: The results of this study show that integrity, objectivity, competence and confidentiality have a significant effect to the quality of financial statement.; ORIGINALITY/VALUE: This article provides a new understanding of how important an accountant’s ethic in producing a high quality financial report and how to enhance accountant’s ethic to make sure the quality of financial report.

2022-04-01T00:00:00Z Bansal, Shalu https://www.um.edu.mt/library/oar/handle/123456789/93308 2022-04-11T07:35:37Z 2022-04-01T00:00:00Z

Title: U.S. GAAP or IFRS : a review of literature Authors: Bansal, Shalu Abstract: PURPOSE: This paper purpose is to report the differences between U.S. GAAP and IFRS by presenting a review of literature available on the topic.; METHODOLOGY: This paper is based on review of 27 research papers. This paper is divided into two parts. First part presents the previous studies focused on business aspects (companies can ill afford the cost of an increasing number of GAAP standards and impact on investors) and second part presents the previous studies focused on fundamental differences between U.S. GAAP and IFRS.; FINDINGS: This paper is based on review of literature that present the differences between U.S. GAAP and International Financial Reporting Standards (IFRS). As per the studies done, U.S. GAAP contains more detailed, specific requirements than IFRS. In some instances, IFRS does not contain any corresponding guidance and, in others, IFRS contains higher-level or general guidance that is not directly comparable to the U.S. GAAP requirement.; ORIGINALITY/VALUE: This paper findings are based on 27 research papers only. As accounting standards are changing due to change in current economic situations, there is a large scope for the future studies based on U.S. GAAP and IFRS differences and impact of those difference on the investors.

2022-04-01T00:00:00Z Supadmi, Ni Luh Suputra, I. D. G. Dharma https://www.um.edu.mt/library/oar/handle/123456789/93297 2022-04-11T07:12:12Z 2022-04-01T00:00:00Z

Title: The effect of optimizing village owned business entities, village assets management, and village government managerial performance on increasing village original income Authors: Supadmi, Ni Luh; Suputra, I. D. G. Dharma Abstract: PURPOSE: The purpose of this study is effectiveness of village-owned enterprise optimization, village wealth management, and village government performance management on the early increase in village income in Badung Regency.; METHODOLOGY: This survey was conducted in seven villages in Badung Regency. This study used purposive sampling, by determining the sample with certain criteria, namely the village selected as the sample is a village that has a village-owned business entity and its operational activities are still active. The sample size of this survey was 61 respondents, that is, staff directly involved in the management of households in the village. This study used multiple regression.; FINDINGS: Based on the results of the analysis and testing conducted, optimization of the management performance of Village Owned Enterprises (BUMDesa), Village Asset Management and Village Government will have a positive effect on the increase in the village’s original income of Badung Regency.; ORIGINALITY/VALUE: This study aims to determine by testing empirically the effect of optimizing village owned business entites, village assets management, and village government managerial, performance on increasing village original income.

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