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The Efficiency Analysis of Indonesia Financial Institutions
Huichen Chiang
DOI: 10.15604/ejss.2018.06.02.001
Abstract
This paper investigates the efficiency level of Indonesian commercial banks by using Data Envelope Analysis (DEA). In this paper, we use three inputs and two outputs variables for assessing efficiency and examine the impact of ownership structure such as private, government, foreign, and public. Results revealed that government-owned banks have performed more efficiently than private one; and there is no significant difference of efficiency level between foreign-owned and domestic banks. Total fixed assets is the only significant input factor that affects banks’ efficiency.
Keywords: Data Envelopment Analysis, Indonesia Banks, Ownership Structure
Social Ecology, Neighborhood Analysis and Policy Changes
Ferid Azemi
DOI: 10.15604/ejss.2018.06.02.002
Abstract
Trying to explain criminal behaviors, many criminologists point out the importance of the community-level factors influencing crime. Many researchers think that an offshoot, social ecology, sees society as a kind of organism and crime deviance as social pathology. Thus, the community and all levels of residents must be involved and focused in acting together as one, taking appropriate measures to prevent this social pathology. This study employed mixed methods, by using case of Austin neighborhood in Illinois, and evaluating social structure theories. The first part coined as description will touch some of social problems the disorganized society is facing with, as well as the importance of collective efficacy in addressing this social pathology. On the second part of this analysis, there is an evaluation of social pathology and collective efficacy.
Keywords: Social, Ecology, Environment, Violence, Community
An Innovative Approach to Recent Interventions in Archaeological Sites: Re-Restoration
Nihan Kocaman and Kemal Kutgun Eyupgiller
DOI: 10.15604/ejss.2018.06.02.003
Abstract
The situation of interventions performed during the 20th century in archaeological sites demonstrated the necessity to define an approach for the restored architectural findings. It is important to sustain the intervened monuments as much as the new excavated architectural monuments. Like the ongoing process of preserving archaeological heritage, it should be discussed the future of recent interventions as well. In this research, the theoretical background of conservation and restoration of archaeological monuments carried on during the 20th century has been examined. After the chronological examination of conservation theories, the current situation of the recent interventions has been detected and most common issues categorized under two subtitles, i.e., physical problems and authenticity problems. Hence, a theoretical procedure for practice on archaeological sites based on re-restoration is proposed. The procedure consists on the following steps: i) documentation, ii) analysis, iii) planning of re-restoration, iv) practice of re-restoration, v) interpretation and presentation.
Keywords: Re-restoration, Archaeological Site, Conservation, Restoration
Accounting Frauds and Evaluative Discretion Areas: Anomalies in the Adoption of The IAS 36
Pietro Pavone
DOI: 10.15604/ejss.2018.06.02.004
Abstract
The importance of the balance sheet as an instrument aimed at reducing the information asymmetry between people who manage a company from the inside and who are interested in its economic and financial dynamics from the outside is a key topic in current economics. However, in the balance sheet, which is by nature an administrative document originated from the accounting, all its weakness is also hided, since it is exactly in accounting processing that could be lurked risks of tampering. In fact, the balance sheet is mostly composed of accounting representations of subjective values. It is therefore understandable not only the risk of possible violations of evaluative discretion from who draws up the balance sheet, but also another one, even more “silent”, which involves the final accounting coverage of some given evaluating anomalies, that cannot be tracked later. After a brief theoretical paragraph about the informational value of the financial statement, starting from the clearly essential role of the use of discretion in the balance sheet drafting process, this study focuses on the misuse of this discretion and on the following distorting effects, in terms of alteration of the information process, which is the basis of the relationship between the company and the external environment. The description of a case study about the misuse of IAS 36 in the evaluation of a shareholding gives some significant concrete evidence about the previously formulated theoretical considerations.
Keywords: Balance Sheet, Accounting, IAS 36, Impairment, Devaluation, Evaluative Discretion, Accounting Fraud
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