https://www.um.edu.mt/library/oar/handle/123456789/54064 2026-04-12T17:32:15Z 2026-04-12T17:32:15Z Elitas, Cemal https://www.um.edu.mt/library/oar/handle/123456789/54048 2020-04-19T05:18:17Z 2020-04-01T00:00:00Z

Title: A theoretical analysis of the construction business in the frame of revenue standard in TFRS-15 customer contracts Authors: Elitas, Cemal Abstract: Aim of the Study: The accountancy of Business revenues is an important factor to present the financial results. To make these results comparable at the international level, the new standard IFRS15 was developed by the two international standard determinants: The International Financial Accountancy Standards Board and The US GAAP. The new standard TFRS-15 of The Customer Contract Revenue Standard is designed for reconciling between the current two TMS-18 Revenue standard and TMS-11 construction contract and providing better comparison among the businesses, sectors and markets, and complying with the necessary explanations. Methodology of the Study: It is much easier to create financial tables by using only one standard. On January 1, 2018, the new standard was replaced with TMS-18 Revenue and TMS-11 Construction Contract standards and their interpretations. The new international standard was introduced on May 28, 2014 after countless international meetings with many participants and so many international discussions and comments taking many years. IASB and FASB postponed the initial starting date from January 1, 2017 to January 1, 2018 and so did Turkey. Thus, the standard will be analyzed and evaluated from this perspective. Findings of the Study: The revenue obtained from customers’ contracts should be explained in the deep notes in the new standard based on five stage-model of TFRS-15. Whether the new standard has any impact on business and, if any, how much impact it has on them depends on the industries. It is possible to say that the TFRS-15 standard could not succeed to diminish the discretion of the revenue description. Importance of the Study: The purpose of this study is to make cumulative knowledge contribution to the literature by means of explaining and evaluating the subject using enriched and international literature.; Calismanin Amaci: Isletmelerdeki gelirlerin muhasebelestirilmesi konusu, finansal sonuclarin dogru bir sekilde sunulmasi icin onemli bir faktordur. Bunu uluslararasi duzeyde daha karsilastirilabilir kilmak icin, yeni standart IFRS 15, iki uluslararasi standart belirleyici olan Uluslararasi Muhasebe Standartlari Kurulu ve ABD GAAP standartlarinin olusturulmasindan sorumlu olan Finansal Muhasebe Standartlari Kurulu tarafindan gelistirilmistir. Yeni standart TFRS 15 Musteri Sozlesmelerinden Hasilat Standardi, yururlukteki iki standart TMS 18 Gelir ve TMS 11 Insaat Sozlesmelerinin mevcut tutarsizliklarini gidermek ve isletmeler, sektorler ve piyasalar arasinda daha iyi karsilastirilabilirlik saglamak ve aciklama gerekliliklerine uymak amaciyla tasarlanmistir. Calismanin Metodolojisi: Tek bir standart kullanarak, finansal tablolarin olusturulmasi da daha kolay olmaktadir. 1 Ocak 2018 itibariyla yeni standart, TMS 18 Gelir ve TMS 11 Insaat Sozlesmeleri standartlarinin ve ilgili yorumlarin yerini almistir. Paydaslarla yapilan sayisiz uluslararasi toplantidan olusan ve binlerce yorumu dikkate alan birkac yil suren bir surecten sonra yeni standart uluslararasi duzeyde 28 Mayis 2014 tarihinde yayinlanmistir. IASB ve FASB ilk gecisi ise 1 Ocak 2017'den, 1 Ocak 2018'e ertelemeye karar vermistir ki Turkiye'de bu karara uyarak gecis surecini 1 Ocak 2018 olarak belirlenmistir. Bu baglamda standart incelenerek, degerlendirmeler yapilacaktir. Calismanin Bulgulari: Musterilerle yapilan sozlesmelerden elde edilen gelir, TFRS 15'e gore bes asamali bir modele dayanmaktadir ve yeni standart, dipnotlarda aciklamalarin sunulmasi icin cok sayida gereklilik icermektedir. Yeni standardin isletmeler uzerinde bir etkisi olup olmadigi ve ne olcude etkili oldugu ise ilgili endustriye baglidir. TFRS 15 ile standart belirleyicinin, hasilat tanimayla ilgili mevcut takdir yetkisini azaltma hedefini karsilayamadigini soylemek mumkundur. Calismanin Onemi: Kapsamli ve uluslarasi yayinlara agirlik verilerek bir analiz yapmasi ve konunun anlasilabilirligini artirmaya yonelik sekil, aciklama ve degerlendirmelerde bulunarak birikimli bilimsel bilgi gelisimine destek amaclanmistir.

2020-04-01T00:00:00Z Fauzi, Rizal Ula Ananta Budiyanto Suhermin https://www.um.edu.mt/library/oar/handle/123456789/54047 2020-04-19T05:18:03Z 2020-04-01T00:00:00Z

Title: The influence of religiosity, profit loss and sharing and corporate image toward consumer intentions of Muamalat bank financing Authors: Fauzi, Rizal Ula Ananta; Budiyanto; Suhermin Abstract: Purpose: This study aims to look at the influence of religiosity, profit and loss sharing and corporate image on consumer intentions of Muamalat bank financing in Madiun Design/methodology/approach: this study used a quantitative approach with a sample of 220 Muslim respondents in Madiun. And data analysis used smart PLS. Findings: The results of the analysis found that religiosity has a significant positive effect on consumer intentions, profit and loss sharing has a significant negative effect on customer intentions and corporate image does not affect consumers' intention of Muamalat bank financing in Madiun Practical implications: From the results will be as a marketing strategy to increase customers financing Muamalat banks, and find out the factors - factors that influence consumer intentions by looking at community religiosity and giving a low perception of profit and loss sharing of Muamalat bank financing in Madiun. Originality/value: The factor of religiosity can increase the consumer's intention of Muamalat bank financing in Madiun and the perception of profit and loss sharing can reduce the consumer's intention of Muamalat bank financing in Madiun.

2020-04-01T00:00:00Z Gungormus, Ali Haydar https://www.um.edu.mt/library/oar/handle/123456789/54043 2020-04-19T05:17:11Z 2020-04-01T00:00:00Z

Title: The role of independent audit in solving administrative, financial, and accounting problems in small and medium-sized enterprises Authors: Gungormus, Ali Haydar Abstract: Aim of the Study: The main objective of our research, for the solutions of management, finance and accounting issues and auditing problems of SMEs is to reveal the benefits of independent audit. Methodology of the Study: Administrative, financial, and accounting problems of SMEs will be explained and the role of independent audit in solving these problems will be presented. Findings of the Study: We assume that the findings of this study will contribute towards the enhancement of good corporate governance that alleviates agency problems in business organizations. Importance of the Study: The enterprises have been becoming international along with the rapid transformation in the world trade in recent years. It is now mandatory to develop a common language in the field of accounting and auditing for the reason that enterprises are operating in different countries. At the end of this process, it has been implemented a worldwide uniformity with “International Accounting Standards" and "International auditing standards". The relevant changes were made in independent auditing for SMEs under certain criteria in order to adapt uniformity with new Turkish commercial code in our country. Independent audit as a result of economic change will become unavoidably compulsory for SMEs, which are over a certain scale, beyond that, the independent audit for the SMEs will be made on a voluntary basis in the interests their own in the future. We assume that the findings of this study will contribute towards the enhancement of good corporate governance that alleviates agency problems in business organizations. The findings have several implications regarding board members, managers, and organizations. Establishing corporate governance mechanisms and resolving agency issues are among the boards’ primary responsibilities.; Calismanin Amaci: Arastirmamizin temel amaci KOBI'lerin karsilastigi yonetim, finans ve muhasebe sorunlarinin cozumunde bagimsiz denetimin KOBI'lere sagladigi faydalarin ortaya konulmasidir. Calismanin Metodolojisi: Kobilerde yonetim, finans ve muhasebe sorunlari aciklanip bu sorunlarin cozumunde bagimsiz denetimin rolu ortaya konulacaktir Calismanin Bulgulari: Bu calismada, ticari organizasyonlardaki yonetsel sorunlari azaltarak kurumsal yonetimin gelistirilmesine katki saglamasini amaclanmaktadir. Calismanin Onemi: Son yillarda dunya ticari hayatindaki hizli degisim ile birlikte isletmeler artik uluslararasi hale gelmektedir. Isletmelerin cok farkli ulkelerde faaliyet gostermesi, muhasebe ve denetim alaninda ortak bir dilin gelismesini zorunlu hale getirmistir. Bu surecin sonunda "Uluslararasi Muhasebe Standartlari"(UMS) ve "Uluslararasi Denetim standartlari"(UDS) ile dunya olceginde bir tekduzelik hayata gecirilmistir. Ulkemizde Yeni Turk Ticaret Kanun'u (TTK) ile bu tekduzelige ayak uydurma noktasinda Kucuk ve Orta Olcekli Isletmeler (KOBI) icin belirli kriterler cercevesinde bagimsiz denetim ile ilgili duzenlemeler yapilmistir. Ekonomik degisimin bir sonucu olarak bagimsiz denetim ister istemez belirli olcegin uzerinde olan KOBI'ler icin zorunlu hale gelecek, bunun da otesinde KOBI'ler ilerleyen donemlerde bagimsiz denetimi cikarlari dogrultusunda gonullu olarak yapacaklardir. Arastirmamizin temel amaci KOBI'lerin karsilastigi yonetim, finans, muhasebe ve denetim sorunlarinin cozumunde bagimsiz denetimin KOBI'lere sagladigi faydalarin ortaya konulmasini icermektedir. Bu calismanin bulgulari ile, ticari organizasyonlardaki yonetsel sorunlarin azalarak kurumsal yonetimin gelismesine katki saglamasi amaclanmaktadir. Ortaya konan bulgularin yonetim kurulu uyeleri, yoneticiler ve isletme ile ilgili cesitli etkileri vardir. Kurumsal yonetim mekanizmalarinin olusturulmasi ve sorunlarinin cozulmesi kurullarin oncelikli sorumluluklari arasindadir.

2020-04-01T00:00:00Z Gokgoz, Ahmet https://www.um.edu.mt/library/oar/handle/123456789/54042 2020-04-19T05:16:58Z 2020-04-01T00:00:00Z

Title: Predicting the TAS-TFRS profit attracting the users of financial statements Authors: Gokgoz, Ahmet Abstract: Aim of the Study: The aim of the study is arguing about the statements, related with the elements to differentiate the profit, mentioned which are mentioned within the footnotes of the financial tables by analyzing those elements differentiating the TAS-TFRS profit from the profit calculated due to statutory records. Further; the savings on TAS-TFRS profit also the matters caused by savings are aimed to be evaluating within the framework of the study. Hence it is targeted to contribute for the discussion and prediction of TAS-TFRS profit. Methodology of the Study: The savings on TAS-TFRS profit are evaluated by analyzing those elements differentiating the TAS-TFRS profit from the profit calculated due to statutory records. Findings of the Study: Financial statements being prepared within the framework of the “Tax Legislation” and “General Communiqué on Accounting System Application (GCASA)” in Turkey are converted to another form those are available for the Turkish Accounting Standards (TAS)-Turkish Financial Reporting Standards (TFRS) by the companies meeting the requirements of reporting due to TASTFRS. At the end of the transformation held; the amount of profit calculated according to TAS-TFRS is differentiated from the profit amount within the statutory records. Despite of the existence of numerous reasons for the mentioned differentiation of profit amount, the two substantial elements here are suggested to be “the differences in valuation” besides “deferred taxes occurred because of corporate tax investment incentives”. Importance of the Study: The elements are mentioned within the study to ensure realizing the TAS-TFRS profit and discussing the savings on TAS-TFRS profit according to the users of financial statements. The absence of any academic study relating the topic within the literature makes this research important.; Calismanin Amaci: TMS-TFRS karini yasal kayitlardaki kardan farklilastiran unsurlari irdeleyerek, kari farklilastiran unsurlarla ilgili finansal tablo dipnotlarinda yapilmasi gereken aciklamalari tartismaktir. Yine bu baglamda TMS-TFRS kari uzerindeki tasarruf ve tasarrufun neden oldugu sorunlar konusunda degerlendirmelerde bulunmak calismanin amaclari arasindadir. Boylece TMS-TFRS karinin dogru anlasilmasi ve yorumlanmasina katki saglanmasi hedeflenmektedir. Calismanin Metodolojisi: TMS-TFRS karinin yasal kayitlardaki kardan farklilasmasini saglayan unsurlari irdelenerek TMS-TFRS kari uzerinde yapilacak tasarruf degerlendirilmistir. Calismanin Bulgulari: Turkiye'de vergi mevzuati ve Muhasebe Sistemi Uygulama Genel Tebligi (MSUGT) cercevesinde hazirlanan finansal raporlar, Turkiye Muhasebe Standartlari (TMS) - Turkiye Finansal Raporlama Standartlari (TFRS) cercevesinde raporlama yapma sartlarini tasiyan isletmeler tarafindan, TMS-TFRS'ye uygun hale cevrimi yapilmaktadir. Yapilan cevrim sonucunda TMS-TFRS'de hesaplanan kar tutari, yasal kayitlardaki kar tutarindan farklilasmaktadir. Karin farklilasmasina neden olan bircok etken olmasina ragmen, kari onemli tutarda farklilastiran iki unsur; degerleme farklari ve kurumlar vergisi yatirim tesviklerinin neden oldugu ertelenmis vergilerdir. Calismanin Onemi: Calismada finansal tablo kullanicilari acisindan TMS-TFRS karinin dogru anlasilmasina ve TMS-TFRS kari uzerinde yapilacak tasarruflarin dogru yorumlanmasini saglayacak hususlara deginilmistir. Bu konuda literaturde akademik bir calismaya rastlanmamasi calismayi onemli kilmaktadir.

2020-04-01T00:00:00Z