{"results":[{"id":"doaj_Informa%C3%A7%C3%B5es+Editoriais","title":"Informações Editoriais","authors":null,"abstract":"","source":"DOAJ","year":2026,"language":"","subjects":["Accounting. Bookkeeping"],"url":"https://revista.crcsc.org.br/index.php/CRCSC/article/view/3693","is_open_access":true,"published_at":"","score":70},{"id":"doaj_10.23887/jia.v9i2.75393","title":"Assessing the Impact of Legislative Budget Allocations on Community Aspiration Fulfillment","authors":[{"name":"Chairul Abd. Halik"},{"name":"Irfan  Zamzam"},{"name":"Hartaty  Hadady"},{"name":"Sharina Osman"}],"abstract":"While existing research has explored the effectiveness of the recess budget of Regional People's Representative Council (Dewan Perwakilan Rakyat Daerah—DPRD) members in absorbing community aspirations in regions in Indonesia, there is a specific need to examine the alignment of budget expenditures with actual outcomes. This study assesses how effectively the DPRD members of North Maluku use the recess budget to capture community aspirations and prioritize them within DPRD’s strategic plans. Utilizing a qualitative, phenomenological approach, the research involved DPRD members, the Local Government Budget Team, and experts or academics. Data were gathered through interviews and documentation, analyzed using Miles and Huberman’s interactive model. The findings indicate that the recess budget has been used effectively, meeting all eight effectiveness criteria. The process of prioritizing community aspirations in the development of DPRD’s strategic agenda is done subjectively by DPRD members, focusing on urgent needs in alignment with the priorities of the Regional Medium-Term Development Plan (Rencana Pembangunan Jangka Menengah Daerah—RPJMD), and influenced by the initial locations visited during recess, discussions with the community, and direct engagement with relevant community issues.","source":"DOAJ","year":2025,"language":"","subjects":["Accounting. Bookkeeping"],"doi":"10.23887/jia.v9i2.75393","url":"https://ejournal.undiksha.ac.id/index.php/JIA/article/view/75393","is_open_access":true,"published_at":"","score":69},{"id":"doaj_10.22034/psab.2025.231183","title":"شناسایی و ارائه چارچوب مفهومی شاخص‌های کلیدی مؤثر بر ایجاد شهرهای مرکز مالی","authors":[{"name":"فرزانه جندقی اردکانی"},{"name":"حبیب انصاری سامانی"},{"name":"داریوش فرید"},{"name":"سید حیدر میرفخرالدینی"}],"abstract":"این پژوهش با هدف شناسایی مؤلفه‌های کلیدی تأثیرگذار بر شکل‌گیری شهرهای مرکز مالی انجام شد. در مرحله نخست، ۱۴۲ سند علمی شناسایی و پس از پالایش، ۲۱ مقاله به‌عنوان جامعه تحلیلی انتخاب گردید. برای اعتبارسنجی شاخص‌ها، نظر ۱۰ نفر از خبرگان حوزه مالی و اقتصاد شهری، مدیران و مشاوران مالی با روش نمونه‌گیری هدفمند اخذ شد. پژوهش به روش کیفی و مبتنی بر تحلیل مضمون بوده و داده‌ها طی کدگذاری باز، محوری و گزینشی تحلیل شدند. نتایج چهار مضمون اصلی شامل زیرساخت‌های مالی و اقتصادی، چارچوب‌های قانونی و نظارتی، فناوری و نوآوری مالی و زیرساخت‌های ارتباطی و نیروی انسانی متخصص را نشان داد. چارچوب مفهومی حاصل می‌تواند مبنایی برای سیاست‌گذاری و توسعه شهرهای مالی، به‌ویژه در کشورهای در حال توسعه، فراهم کند.","source":"DOAJ","year":2025,"language":"","subjects":["Accounting. Bookkeeping"],"doi":"10.22034/psab.2025.231183","url":"https://www.psabjournal.ir/article_231183_632ee64c5278d8bd13fd26b941dfb1dc.pdf","pdf_url":"https://www.psabjournal.ir/article_231183_632ee64c5278d8bd13fd26b941dfb1dc.pdf","is_open_access":true,"published_at":"","score":69},{"id":"ss_cc1ef75ac257a9d31e5ddac4d008a4cdcf361e46","title":"MSMEs Bookkeeping Capabilities for Accounting Information Transparency","authors":[{"name":"Desak Rurik"},{"name":"Pradnya Paramitha"},{"name":"Wayan Chandra"},{"name":"Riza Edwindra"}],"abstract":"MSMEs contribute 60% to gross domestic income, MSMEs also absorb labor and collect investment. However, of the total percentage of banking credit, MSMEs only get 20%. Banks experience difficulties in disbursing credit due to a lack of information on debtors who are worthy of financing. Difficulties are caused by the absence of financial reports as a parameter for credit worthiness. Through accounting transparency, it will be easy for MSMEs to know the policies that will be and have been taken. Transparency means the availability of sufficient, accurate and timely information about accounting policies and reporting. It is hoped that this research will be able to provide considerations for MSMEs to improve their accounting capabilities in accordance with SAK EMKM. The research was conducted in Denpasar, involving 100 questionnaire respondents and 10 informants in FGD. The data analysis technique used in this research is interpretive descriptive qualitative analysis technique. As a result, MSMEs do not yet have the capability to prepare financial reports. MSMES players consider that the important aspects in starting a business are capital, skills and innovation or products, not accounting. Low accounting capability has an impact on neglecting the preparation of financial reports. Transparency can increase funding opportunities from banks or investors as well as opportunities for collaboration. There are still many MSMEs that have not prepared financial reports due to limited human resources and costs. However, MSMES players want to prepare financial reports. MSMEs in the medium business category have prepared financial reports in accordance with SAK EMKM, only some in the small business group and not in the small business group. SAK EMKM requires a statement of financial position at the end of the period (balance sheet), a profit and loss statement for the period and notes to the financial statement. MSMEs focus more on recording expenses and income for profit and loss projections but ignore the balance sheet and Calc. The compiled profit and loss is still not relevant, there are still many accounts that have not been taken into account. Preparing a complete report in accordance with SAK EMKM will provide much more relevant and credible information.","source":"Semantic Scholar","year":2024,"language":"en","subjects":null,"doi":"10.47191/ijcsrr/v7-i9-40","url":"https://www.semanticscholar.org/paper/cc1ef75ac257a9d31e5ddac4d008a4cdcf361e46","is_open_access":true,"citations":5,"published_at":"","score":68.15},{"id":"ss_f38a9832a56790f67e4a66ecc18f3840fdc5814b","title":"Updating the Content of Bookkeeping Method in Conditions of Regulatory Framework Reorganization and On-Going Digitalization of Accounting in Russia","authors":[{"name":"S. V. Asriev"}],"abstract":"The article tries to substantiate the extension of the list of accounting methods, which make up the method of current bookkeeping. Focus is not made on specifying content of the present and established in practice ways of accounting but on insertion in the list such elements of the method that foster realization of tasks facing the current accounting within the frames of informational support of management and outward control. At the same time these elements of the method were not taken into consideration in the regulatory framework. According to the author, extension of the list of elements of bookkeeping methods can build a frame for shaping the home regulatory framework in bookkeeping. Reorganization of Russian accounting rules (standards), which can be traced lately, demonstrates timeliness of introduction of new approaches to elaborating the system of enactments. Insertion in the list of key issues liable to regulation of matters of methodology underlines the importance of the principle of content priority over form. It can help adjust regulatory framework in accordance with procedure and technological principle. The author put forward methodology, which can be applied to any type of objective accounting.","source":"Semantic Scholar","year":2024,"language":"en","subjects":null,"doi":"10.21686/2413-2829-2024-3-134-141","url":"https://www.semanticscholar.org/paper/f38a9832a56790f67e4a66ecc18f3840fdc5814b","pdf_url":"https://vest.rea.ru/jour/article/download/1978/1227","is_open_access":true,"citations":1,"published_at":"","score":68.03},{"id":"crossref_10.1016/j.cpa.2024.102702","title":"Double-entry bookkeeping and single-entry bookkeeping: Their comparative advantages, complementarity and coexistence","authors":[{"name":"Tsygankov Kim Yuryevich"}],"abstract":"","source":"CrossRef","year":2024,"language":"en","subjects":null,"doi":"10.1016/j.cpa.2024.102702","url":"https://doi.org/10.1016/j.cpa.2024.102702","is_open_access":true,"published_at":"","score":68},{"id":"ss_7beb8fa20c7ee38a21b0f4f33a887199e8d82493","title":"Bookkeeping practices and SME performance: The intervening role of owners’ accounting skills","authors":[{"name":"Vincent Adela"},{"name":"S. Agyei"},{"name":"S. Frimpong"},{"name":"Damankah Beatrice Awisome"},{"name":"A. Bossman"},{"name":"Robert Ofori Abosompim"},{"name":"Joseph Kofi Obeng Benchie"},{"name":"A. Ahmed"}],"abstract":"Aside from statutory requirements, Small and Medium-Sized Enterprises (SMEs) hardly take into consideration reliable accounting systems. Therefore, poor and ineffective bookkeeping has contributed to the collapse of some SMEs. This paper examines the intervening role of owners' accounting skills in the relationship between bookkeeping practices and the performance of SMEs in the Ho Municipal Assembly of Ghana using a sample of 296 SMEs. In a structural equation modelling (SEM) framework, the Smart Partial Least Squares (Smart-PLS) software is employed to analyse the relationships between owners' accounting skills, bookkeeping practices, and the performance of SMEs. We find that bookkeeping practices and owners' accounting skills have significant positive effects on the performance of SMEs. Most importantly, we show the existence of a significant indirect relationship between bookkeeping practices and SME performance such that owners' accounting skills positively intervenes the relationship between bookkeeping practices and SME performance. Thus, in the presence of higher owners’ accounting skills, the relationship between bookkeeping and the performance of SMEs is strengthened further. In a typical emerging economy context, while appropriate regulatory bodies, such as the National Board for Small Scale Industries (NBSSI), in the Ghanaian context, and local revenue collection authorities could put forth measures like periodic compliance audits to ensure that registered SMEs are managed by skilled personnel, fostering them to meet basic requirements for keeping records and managing their accounts to improve their performance, it is worth acknowledging that the onus lies on SME managers to recognise the relevance of good recordkeeping and account management practices to ensure sustained business performance.","source":"Semantic Scholar","year":2023,"language":"en","subjects":["Medicine"],"doi":"10.1016/j.heliyon.2023.e23911","url":"https://www.semanticscholar.org/paper/7beb8fa20c7ee38a21b0f4f33a887199e8d82493","pdf_url":"http://www.cell.com/article/S2405844023111194/pdf","is_open_access":true,"citations":23,"published_at":"","score":67.69},{"id":"ss_9ca5a5b0b172c4b9cd32ebe646aaa12ccd9a4193","title":"Business Accounting at Fengshengtai in Late Imperial China: Is There New Evidence of Double-Entry Bookkeeping?","authors":[{"name":"Matthew Lowenstein"},{"name":"Shuji Cao"}],"abstract":"This article analyzes the accounting treatment of sales and purchasing at the Fengshengtai Company (丰盛泰号), a salt trader from Shanxi Province. We find evidence of “dualled entry” bookkeeping in that all transactions were recorded twice. Crucially, each set of dualled entries was recorded in two distinct accounts. For example, cash transactions were recorded in a “cash flowing account” as well as a specialized flowing account. We thus argue that, in light of clues from other records, a system of indigenous Chinese double-entry bookkeeping may well have been developed at Fengshengtai and other Shanxi merchants. Our study is based on Fengshengtai's surviving account books, a collection of primary sources spanning 1854 to 1881, that have recently become available to scholars.","source":"Semantic Scholar","year":2023,"language":"en","subjects":null,"doi":"10.1017/S0007680522000563","url":"https://www.semanticscholar.org/paper/9ca5a5b0b172c4b9cd32ebe646aaa12ccd9a4193","pdf_url":"https://www.cambridge.org/core/services/aop-cambridge-core/content/view/9A7E657AA812D34064124F7B04AF0532/S0007680522000563a.pdf/div-class-title-business-accounting-at-fengshengtai-in-late-imperial-china-is-there-new-evidence-of-double-entry-bookkeeping-div.pdf","is_open_access":true,"citations":4,"published_at":"","score":67.12},{"id":"doaj_10.33312/ijar.636","title":"Factors Affecting Quality of Accounting Information and its impact on local government fixed assets management's effectiveness: A study on Local Government of Indonesia","authors":[{"name":"Fitra Dharma"},{"name":"Mega Metalia"},{"name":"Sari Indah Oktanti Sembiring"}],"abstract":"Inseparable from managing regional fixed assets is the quality of information or data utilized by each unit. The quality of accounting information in government is heavily dependent on the leadership's commitment, the effectiveness of internal control, and the execution of good governance, according to various published works; nevertheless, this must be demonstrated further. Consequently, this study aims to investigate the link and size of the influence of these three elements on the quality of accounting information and their impact on the efficacy of local government fixed asset management. In Indonesia, 34 provincial governments, 416 district governments, and 98 city governments were surveyed for this quantitative research. This study included 529 participants. The research data was gathered using a questionnaire instrument that included in-person interviews—data analysis using the Structural Equation Modeling (SEM) method with Lisrel 8.8 statistical software. The explanation of research findings is both descriptive and causally explanatory. In general, local governments in Indonesia have excellent accounting data and management of fixed assets. In carrying out local government tasks, the local government has also built an effective internal control system and excellent governance. The study's findings demonstrate that the effectiveness of internal control and the function of good governance substantially impact the quality of accounting data. Similarly, leadership commitment, the importance of good governance, and the accuracy of accounting information substantially impact the success of fixed asset management. However, internal control efficacy does not significantly impact managing local governments' fixed assets","source":"DOAJ","year":2023,"language":"","subjects":["Accounting. Bookkeeping"],"doi":"10.33312/ijar.636","url":"https://ijar-iaikapd.or.id/index.php/ijar/article/view/636","is_open_access":true,"published_at":"","score":67},{"id":"doaj_10.24260/aktiva.v1i1.1025","title":"Pengaruh Etika Profesi dan Fee Audit Terhadap Kualitas Audit","authors":[{"name":"Sabirin Sabirin"},{"name":"Aulia Azimi"},{"name":"Harry Wahyudi"}],"abstract":"Tujuan penelitian ini adalah untuk mengetahui pengaruh etika profesi auditor dan fee audit terhadap kualitas audit.\nDesain / metodologi / pendekatan: dalam penelitian ini dilakukan analisis statistik deskriptif dengan pendekatan kuantitatif yang menggunakan teknik analisis regresi linear berganda dengan alat analisis SPSS 24.\nTemuan Penelitian: Hasil dari penelitian ini menunjukkan bahwa etika profesi dan fee audit memiliki pengaruh terhadap kualitas audit.\nKontribusi Teoretis / Orisinalitas: Perbedaan penelitian ini dengan penelitian sebelumnya adalah pada teknik analisis yang digunakan, selain itu objek penelitian juga berbeda, pada penelitian ini yang menjadi objek penelitian adalah Kantor Akuntan Publik yang berada di Kota Pontianak dan Bandung dan struktur bisnis yang kompleks sehingga menjadikan penelitian layak untuk diteruskan. Berdasarkan permasalahan di atas, dan melihat pentingnya etika profesi serta sangat sensitifnya fee audit penulis tertarik untuk meneliti kembali dengan fokus KAP di Pontianak Bandung sebagai responden.\nKeterbatasan dan implikasi penelitian: Peneliti menyadari keterbatasan dalam penelitian ini yang tentunya memerlukan perbaikan dan pengembangan untuk penelitian selanjutnya. Keterbatasan dalam penelitian ini adalah Variabel independen dalam penelitian belum memberikan kontribusi yang baik terhadap variabel dependen. Hal tersebut terlihat dari analisis koefisien determinasi dimana nilai R2 sebesar 66,6%. Sisanya sebesar 33.4% dipengaruhi oleh variabel lain diluar model ini sehingga disarankan  bagi peneliti selanjutnya untuk menambahkan variabel-variabel independen yang secara teoritis dapat berpengaruh lebih besar terhadap kualitas audit. Selain itu data yang dikumpulkan untuk diteliti dan dianalisis berdasarkan pada persepsi masing-masing responden terhadap item-item instrumen penelitian sehingga dapat memungkinkan terjadinya bias atau miss perseption.","source":"DOAJ","year":2023,"language":"","subjects":["Economics as a science","Management. Industrial management","Accounting. Bookkeeping","Islam"],"doi":"10.24260/aktiva.v1i1.1025","url":"https://e-journal.iainptk.ac.id/index.php/aktiva/article/view/1025","is_open_access":true,"published_at":"","score":67},{"id":"ss_a48a5eab87d4b83b994b5cc66140f8426b8c17c4","title":"Stages of development and convergence of bookkeeping and tax accounting in Turkey","authors":[{"name":"Yuliya V. ZHIL'TSOVA"}],"abstract":"Subject. This article examines the organization of bookkeeping and tax accounting in Turkey at the present stage and analyzes the stages of development of national institutions for these types of accounting. Objectives. The article aims to determine Turkey's position in the world according to a number of macroeconomic indicators and establish a development trend, identify the peculiarities of the taxation system in Turkey, systematize the various stages of taxation, conduct a retrospective analysis of the development of national accounting to date, and determine the differences between audit and the unique institution of sworn tax consultants based on the current regulatory framework of the Republic of Turkey. Methods. For the study, I used a post-hoc analysis, and general scientific and particular cognition methods. Results. The article describes the peculiarities of the Turkish tax system, highlights significant milestones in the development of taxation up to the present time, analyzes the development of accounting methods and the current state. The article also defines a stable trend of orientation towards European models, which does not exclude the presence of certain elements of the Islamic model mainly in the banking sector of the economy. Conclusions and Relevance. Turkey's tax system is highly sensitive to advanced European tax methods, which is still combined with the predominance of an Islamic world view based on Sharia law. Currently, the Turkish tax system is focused on European norms, primarily German ones, and the tax burden is defined as low according to the presented world ranking. The developed conclusions and proposals can be applied both in scientific and practical activities in the field of economics and financial law, as well as by educational institutions of higher education.","source":"Semantic Scholar","year":2023,"language":"en","subjects":null,"doi":"10.24891/ia.26.8.855","url":"https://www.semanticscholar.org/paper/a48a5eab87d4b83b994b5cc66140f8426b8c17c4","is_open_access":true,"published_at":"","score":67},{"id":"ss_d702dee39a0c7ac345e104781d700b200df43c97","title":"Branch Accounting in the Double-Entry Bookkeeping Record of a Gaeseong Merchant","authors":[{"name":"Sungkwan Huh"}],"abstract":"This paper is the first attempt to analyze the branch accounting of a Korean traditional double-entry bookkeeping document. The subject of investigation is the head office account named ‘Kim Hong-youl’ included in ‘The Registered Cultural Heritage No. 587’. The period analyzed spans from 1898 to 1903, In this paper, it will be verified that ‘Kim Hong-youl’ is not a Dojung account which accounts partnership but the head office account of branch management. Journal entries of individual transactions, posting process, and settlement of accounts are analyzed in detail. This study is expected to enhance our understanding of branch accounting and management practice of a Korean Gaeseong merchant in the turn of the 20th century. It was found that the branch transactions were recorded based on double-entry bookkeeping principle with a head office concentration system. The debit of the Kim Hong-youl account can be understood as an investment in branch and the credit as the recovery of the investment. The crdit balance of the account at the year end is the annual net income of the branch. Annual net income was distributed to the head office and branch manager Kim Hong-youl by half. The fact that net income was halved is an evidence that Kim Hong-youl, the branch manager, was a ‘Chain’ who is a well-trained employee in charge of the part of business without monthly compensation. In the year of loss, it was carried forward to the following year. This paper provides additional evidence that the capitalistic thinking and management practice of Gaeseong merchant identified in previous studies were consistently applied to this branch accounting. First, the incentive compensation plan, which divides profits in half with branch manager in stead of paying monthly salary, has been implemented since 1898. In agricultural management of rice field, a yearly compensation contract was signed with workers based on expected crop and wages paid reflected actual crop. Compensation plans with motivational incentive scheme are common in current management practice since the scientific management had been introduced into the management area at the beginning of the 20th century. It is an evidence that Korea had an incentive scheme similar to USA around the same time. Second, the branch was one of the decentralized management organization and the performance index evaluated was net income. This means that the branch was managed as a profit center although is not clear how much independence the branch maintained in operation. However, compared to the fact that DuPont and GM implemented the responsibility accounting system at the beginning of the 20th century, Gaeseong merchant was also conducting the same practice around the same time. Third, the accounting record investigated explicitly deducted the cost of capital as an expense in the year end settlement of accounts and added it to the capital. In the ginseng field business, income was computed by considering capital cost for both investment and recovery. Since the branch accounting was settled in the same way as ginseng field, it is clear that the Gaeseong merchant consistently accounted for capital cost. Net income after the cost of equity capital is eqivalent to the recognition of the opportunity cost of equity capital","source":"Semantic Scholar","year":2022,"language":"en","subjects":null,"doi":"10.24056/kaj.2022.05.005","url":"https://www.semanticscholar.org/paper/d702dee39a0c7ac345e104781d700b200df43c97","is_open_access":true,"citations":3,"published_at":"","score":66.09},{"id":"ss_b58e417f7e3be1aa61d0ec2c0ffda5b4951a98c0","title":"Parallel Bookkeeping Path of Accounting in Government Accounting System Based on Deep Neural Network","authors":[{"name":"Qing Li"}],"abstract":"“Parallel bookkeeping” is a key technical arrangement to achieve the goal of moderately separating and connecting the financial accounting system and budget accounting system established by the government accounting system. It is still a new thing for the majority of financial personnel in the government accounting subject. A deep neural network is the basis of deep learning. Up to now, the neural network has been applied in many fields, and its application in the financial field is more in-depth. The neural network is of great help to financial accounting. Integrating it into parallel bookkeeping in accounting can improve the work efficiency and accuracy of financial personnel. Through experimental analysis, it is found that its efficiency and accuracy are improved by 45% and 21.34% compared with the previous parallel bookkeeping path. The accounting parallel bookkeeping path based on the deep neural network studied in this paper not only has great practical significance for the work of financial personnel but also has far-reaching significance for the research of accounting paths in the future.","source":"Semantic Scholar","year":2022,"language":"en","subjects":["Computer Science"],"doi":"10.1155/2022/2616449","url":"https://www.semanticscholar.org/paper/b58e417f7e3be1aa61d0ec2c0ffda5b4951a98c0","pdf_url":"https://downloads.hindawi.com/journals/jece/2022/2616449.pdf","is_open_access":true,"citations":3,"published_at":"","score":66.09},{"id":"ss_ad837969aba7c79e6b616893334211976627ee02","title":"Treping System (New Trebit for Bookkeeping System): Implementasi Triple Entry Accounting dalam Sistem Entitas Pendidikan","authors":[{"name":"Muhammad Fitrah Mahaini"},{"name":"Fadhilah Regina Aurel Danessa"},{"name":"A. Wulandari"}],"abstract":"ABSTRACT Quality education will be the foundation of the government's efforts to encourage the achievement of sustainable development goals and targets in the 2030 Sustainable Development Goals (SDGs) era. One aspect in the education sector that plays an important role in realizing these goals is the use of an appropriate accounting system. The purpose of this study is to analyze the implementation of the triple entry bookkeeping on the accounting system in educational entities. The implementation is considered to have several positive impacts, including: (1) Providing budget information; (2) Automatically validate transactions; (3) Providing an integrated public ledger; and (4) Increase trust and transparency. This research was used library research. The data obtained were analyzed using descriptive analysis techniques with a deductive mindset. The proper and accurate application of triple entry bookkeeping will fundamentally minimize the fault, reduce internal fraud and improve operational efficiency of educational entities as well as improve operational efficiency of educational entities. ABSTRAK Pendidikan berkualitas akan menjadi tumpuan upaya pemerintah dalam mendorong tercapainya tujuan dan sasaran pembangunan berkelanjutan dalam era Sustainable Development Goals (SDGs) 2030. Salah satu aspek di sektor pendidikan yang berperan penting untuk mewujudkan tujuan tersebut adalah   penggunaan sistem akuntansi yang tepat guna. Tujuan dari penelitian ini adalah untuk menganalisis implementasi triple entry bookkeeping terhadap sistem akuntansi dalam entitas pendidikan. Implementasi tersebut dinilai akan menghasilkan beberapa dampak positif antara lain: (1) Menyediakan informasi anggaran; (2) Memvalidasi transaksi secara otomatis; (3) Menyediakan public ledger yang terintegrasi; dan (4) Meningkatkan kepercayaan dan transparansi. Penelitian ini menggunakan metode kepustakaan (library research). Data yang diperoleh dianalisis dengan teknik deskriptif analisis dengan pola pikir deduktif. Penerapan triple entry bookkeeping dengan tepat dan akurat, secara fundamental akan meminimalisir resiko kesalahan, mengurangi penipuan internal dan meningkatkan efisiensi operasional entitas pendidikan serta meningkatkan efisiensi operasional entitas pendidikan.","source":"Semantic Scholar","year":2022,"language":"en","subjects":null,"doi":"10.30871/jama.v6i1.3928","url":"https://www.semanticscholar.org/paper/ad837969aba7c79e6b616893334211976627ee02","pdf_url":"https://jurnal.polibatam.ac.id/index.php/JAMA/article/download/3928/1632","is_open_access":true,"citations":3,"published_at":"","score":66.09},{"id":"ss_5e9035dc9f2c2db2866a5503174090ede968bba9","title":"From double-entry bookkeeping and ledger to blockchain technology: New frontiers for accounting information systems","authors":[{"name":"G. Centorrino"},{"name":"Valeria Naciti"},{"name":"Daniela Rupo"}],"abstract":"The paper investigates the current state of studies on double-entry bookkeeping and ledgers in accounting through a bibliometric analysis covering the1990-2021period. The study allows an interpretation of accounting information systems as they evolve, due to the impetus of recent, disruptive information technology. The authors used a sample of 230 publications, collected from the Web of Sci-ence, and adopted VOSviewer software to illustrate different relational techniques: citation, co-citation, keyword co-occurrence, and bibliographic coupling analyses. The results highlight the emergence of recent research streams that are weakly connected to the foundation of modern accounting, albeit sharing the same roots with seminal historical accounting contributions in terms of trustworthiness, moral-ity, and communication. This study's main contribution, based on its findings, is a better understanding of the growing interest in double-entry bookkeeping and ledg-er, focusing on blockchain and its dimensions. Potentially, the study can shed light on the possible implications of new technologies for accounting and bookkeeping. The universality of accounting language is called upon to describe new \"genealo-gies of calculation\" by converging professional and academic efforts in a field that can benefit extensively from a transdisciplinary approach to research.","source":"Semantic Scholar","year":2022,"language":"en","subjects":null,"doi":"10.3280/maco2022-002-s1002","url":"https://www.semanticscholar.org/paper/5e9035dc9f2c2db2866a5503174090ede968bba9","is_open_access":true,"citations":2,"published_at":"","score":66.06},{"id":"ss_1fc5c897eae020543911d5f3ba7713a970062386","title":"APPLICATION OF TRIPLE-ENTRY BOOKKEEPING WITH BLOCKCHAIN TECHNOLOGY AS AN EFFORT TO PREVENT ACCOUNTING FRAUD","authors":[{"name":"Budi Septiawan"},{"name":"Windi Fartika"}],"abstract":"This study aims to find out how blockchain technology which is very popular in the world of cryptocurrencies can be applied to accounting as an effort to prevent accounting fraud. Where blockchain technology is packaged as a triple-entry recording system so that the level of security of recording transactions becomes more transparent and makes audit trails easier. The research method in this study is by descriptive and qualitative analysis methods, namely by collecting, presenting and analyzing the information / data obtained so that a fairly clear picture of the problem discussed can be obtained. The results of this study show that the application of triple-entry bookkeeping with blockchain technology offers the benefits of traceability, punctuality, protection against manipulation and high transparency. Triple-entry bookkeeping is a solution to solve transparency issues and fraud activity problems that have not been completely resolved so far.","source":"Semantic Scholar","year":2022,"language":"en","subjects":null,"doi":"10.30738/ad.v6i2.13033","url":"https://www.semanticscholar.org/paper/1fc5c897eae020543911d5f3ba7713a970062386","pdf_url":"https://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/article/download/13033/5301","is_open_access":true,"citations":2,"published_at":"","score":66.06},{"id":"doaj_Libro%3A+La+transparencia+de+los+partidos+pol%C3%ADticos+%282016-2019%29.+Entre+la+estrategia+de+comunicaci%C3%B3n+y+su+apertura+efectiva+%282022%29","title":"Libro: La transparencia de los partidos políticos (2016-2019). Entre la estrategia de comunicación y su apertura efectiva (2022)","authors":[{"name":"Mónica Melero Lázaro"}],"abstract":"\nReseña con breve descripción de los contenidos que se desarrollan en la obra ‘La transparencia de los partidos políticos (2016-2019). Entre la estrategia de comunicación y su apertura efectiva’, escrita por la Doctora María Díez Garrido y publicada por la colección de monografías del Congreso de los Diputados en 2021. Se trata de un monográfico que analiza el estado actual de la transparencia en los partidos políticos españoles desde el punto de vista de la comunicación y la política durante las elecciones celebradas entre 2016 y 2019. La obra aporta una visión general y completa de la transparencia en la política, además de presentar las pautas necesarias para elaborar una Guía de buenas prácticas para partidos políticos abiertos.\n\n\n \n","source":"DOAJ","year":2022,"language":"","subjects":["Political institutions and public administration (General)","Accounting. Bookkeeping"],"url":"https://mail.revistatransparencia.com/ojs/index.php/ret/article/view/242","is_open_access":true,"published_at":"","score":66},{"id":"ss_cb795c49ab8626d31b0e73b0f37184f377a881b5","title":"Putra Salamanis board game: the game of bookkeeping for fundamental financial accounting learning","authors":[{"name":"A. Selamat"},{"name":"S. M. Ngalim"}],"abstract":"ABSTRACT This paper highlights the need for a gamification approach in supporting the teaching and learning process of fundamental financial accounting at Universiti Putra Malaysia. It briefly reviews the already available gamification approaches from the literature, and addresses important issues in efficiently delivering the gamification exercise as part of classroom learning. The paper introduces Putra Salamanis, the game developed by the authors and which is inspired by the well-known board game, Monopoly, as a suitable board game in teaching financial accounting fundamentals. In this game, business transactions are recorded based on the double-entry rule. This requires students to recognize the five accounting elements of assets, liabilities, equities, revenue, and expenses, which are vital in accrual basis accounting. A pilot group of students who engaged themselves in the game provided positive feedback, implying that the game facilitated students’ learning in understanding the basic concept of double-entry bookkeeping and accrual accounting.","source":"Semantic Scholar","year":2021,"language":"en","subjects":null,"doi":"10.1080/09639284.2021.2015408","url":"https://www.semanticscholar.org/paper/cb795c49ab8626d31b0e73b0f37184f377a881b5","is_open_access":true,"citations":7,"published_at":"","score":65.21000000000001},{"id":"ss_8b0b0efe25cd1811371189439d3031b3849c2fff","title":"Filling in the gaps in bookkeeping and tax accounting: A comparative analysis of international and Russian practices","authors":[{"name":"E. Olomskaya"},{"name":"A. Aksent’ev"}],"abstract":"Subject. This article explores the origination of the differences between bookkeeping and tax accounting, and their impact on decision-making. Objectives. The article aims to examine the reasons for the discrepancies between bookkeeping and tax accounting, reveal some aspects of accounting of differences from the position of their registration in a uniform accounting system or two parallel systems, if available, and determine the impact of such gaps on investment and management decisions. Methods. For the study, we used analysis and synthesis, observation, comparison, and the dialectical and data collection methods. Results. The article reveals the key features of the interaction between bookkeeping and tax accounting in Russia and foreign countries. It justifies that in today's economic realities, addressing shortcomings between these information systems is not a necessity, and shows the possible impact of differences on investment decisions. The article also graphically presents the application of cost-plus and balance-based methods of accounting for deferred taxes depending on the way information systems are organized, as well as their comparative characteristics. Conclusions and Relevance. The discrepancies between the two accounting systems provide an opportunity to assess the impact of tax planning on drawing a veil over the accounting profit. Studying the cost and balance methods, as well as the dialectic of the interaction of tax planning with the accounting information system, remain relevant. The results of the study can be useful to accounting and tax specialists, and other stakeholders who are studying the interactions of these information systems.","source":"Semantic Scholar","year":2021,"language":"en","subjects":["Business"],"doi":"10.24891/IA.24.3.338","url":"https://www.semanticscholar.org/paper/8b0b0efe25cd1811371189439d3031b3849c2fff","is_open_access":true,"citations":3,"published_at":"","score":65.09},{"id":"doaj_10.5267/j.ac.2021.4.019","title":"The role of corporate governance in earnings persistence: Audit committee as a moderation variable","authors":[{"name":"Agustina, Heni"},{"name":"Elfita, Rizki Amalia"},{"name":"Soelistya, Djoko"},{"name":"Muttaqiin, Ninnasi"},{"name":"Mochklas, Mochamad"}],"abstract":"During the current Covid-19 pandemic, it is undeniable that many companies are experiencing a decline in turnover, and some companies have even been forced to go out of business. Due to the many fraud incidents, corporate governance is vital in ensuring earnings persistence by considering many audit committee structures. Based on this phenomenon, the purpose of this study is to determine how significant the role of corporate governance is in overcoming earnings persistence moderated by the number of audit committees. This study is quantitative descriptive with a population of all companies listed on the Indonesia Stock Index (IDX), and the number of samples with several criteria found as many as six companies. This research period was conducted from 2011-2019. This result implies a positive influence on corporate governance moderated by the audit committee on earnings persistence. This led to point out that the power of corporate governance has a positive effect on earnings persistence.","source":"DOAJ","year":2021,"language":"","subjects":["Accounting. Bookkeeping"],"doi":"10.5267/j.ac.2021.4.019","url":"http://www.growingscience.com/ac/Vol7/ac_2021_103.pdf","is_open_access":true,"published_at":"","score":65}],"total":4959869,"page":1,"page_size":20,"sources":["CrossRef","DOAJ","Semantic Scholar"],"query":"Accounting. Bookkeeping"}