Hasil untuk "Accounting. Bookkeeping"

حامد باشکوه اجیرلو, حمید مرتضی نیا, محمد سلگی et al.

رتبه‌بندی اعتباری برای مقایسه شرکت‌ها به‌لحاظ ریسک اعتباری با یکدیگر، تصمیم‌گیری مشارکت‌کنندگان بازار سرمایه را تسهیل می‌کند. این پژوهش با هدف شناسایی، وزن‌دهی و طراحی الگوی رتبه‌بندی اعتباری شرکت‌های پذیرفته شده در بازار سرمایه برای 19 صنعت انجام شد.برای شناسایی شاخص‌های تعیین‌کننده و طراحی الگوی رتبه‌بندی اعتباری از رویکرد (کیفی-کمی) بهره‌گرفته شد. در بخش کیفی شاخص‌های نهایی از مطالعه ادبیات نظری و سپس اعتبارسنجی با خبرگان به‌دست آمد. در بخش کمی نیز از معادلات ساختاری برای تعیین روابط بین شاخص‌ها و مولفه‌ها شد.با مطالعه ادبیات نظری و اعتبارسنجی با خبرگان 46 شاخص نهایی به عنوان عوامل تاثیرگذار روی رتبه اعتباری شرکت‌های پذیرفته شده در بازار سرمایه شناسایی شد. با تعیین روابط بین شاخص‌ها و مولفه‌ها با استفاده از معادلات ساختاری، 6 شاخص حذف و مشخض شد که مولفه‌های نقدینگی، سودآوری و رشد، مسئولیت اجتماعی و زیست‌محیطی، کیفیت حسابداری و کیفیت دارایی و اندازه شرکت به صورت مستقیم و مولفه‌های صنعت، نسبت‌های ارزش بازار، نسبت‌های اهرمی، نسبت‌های کارایی، کیفیت حسابرسی و کیفیت مدیریت به صورت غیرمستقیم و از طریق مولفه‌های دیگر روی رتبه اعتباری تاثیرگذار هستند. مولفه نسبت‌های نقدینگی و سودآوری و رشد به ترتیب با ضریب رگرسیونی 0.574 و 0.352 تاثیرگذارترین عوامل روی رتبه اعتباری شرکت‌ها بودند.تاثیرگذاری 12 مولفه روی رتبه اعتباری نشان می‌دهد که شرکت‌های پذیرفته شده در بازار سرمایه برای بهبود وضعیت اعتباری خود، می‌بایست به همه عوامل از جمله وضعیت نقدینگی ،ساختار سرمایه شرکت و سودآوری و رشر توجهات لازم را داشته باشند تا بتوانند به‌سهولت به منابع مالی مورد نیاز دسترسی داشته باشند.

Surya Raharja, Sari Maylia Pramono

Purpose : The research analyses the factors that influence university Sustainability Reporting (SR) practices consisting of external assurance, internal auditor, signed declaration, sustainability office and stakeholder engagement. Method : The research uses descriptive, content analysis, and multivariate regression analysis were employed to analyse the data and test the hypotheses. Observational data from 155 universities registered in the Global Reporting Index (GRI) Database from 2010 to 2020 was analysed to examine the relationship between university sustainability reporting with external assurance, internal auditors, signed declaration, sustainability offices and stakeholder involvement with sustainability reporting. Findings : The findings indicate that external assurance, internal auditors, signed declaration, sustainability offices positively influence sustainability reporting. Stakeholder engagement has no influence sustainability reporting. These results underline the impact of factors that influence sustainability. Similar to previous studies, results of the GRI index disclosure show a relatively low score, there is a possibility of a tendency to gain legitimacy from the GRI ‘brand’. Novelty : The research offers new insights into the factors that influence sustainability reporting in university. This study contributes to a better understanding of the determinants of university sustainability reporting.

Fabiane Fidelis Querino, José Willer do Prado, Cristina Lelis Leal Calegario

Objetivo: O objetivo deste estudo é analisar os determinantes da estrutura de capital das multinacionais brasileiras, verificando se o grau de internacionalização, a propriedade estatal, o cenário macroeconômico e o risco político influenciam na estrutura de capital. Método: Foi utilizado um modelo de regressão com dados em painel com estimador de efeitos fixos, com o horizonte temporal de 2006 a 2021. A amostra final contém 56 empresas de diferentes setores de atuação, obtidas a partir dos relatórios da Fundação Dom Cabral. Originalidade/ Relevância: A originalidade deste artigo consiste em analisar os fatores internos e externos que podem impactar na estrutura de capital, o que nos permite verificar todas as fontes de criação de valor que as empresas multinacionais brasileiras utilizam para estimular o processo de internacionalização. Resultados: Os resultados mostram que o grau de internacionalização, a propriedade estatal e o risco político são os principais determinantes da estrutura de capital das multinacionais brasileiras. Esse achado é justificado porque, quando as empresas internacionalizam suas atividades, elas se deparam com maior fonte de recursos e melhores condições do que no mercado doméstico. De maneira similar, quando o governo atua como acionista da empresa, ela pode obter acesso a crédito a uma menor taxa de juros, gerando um impacto positivo em sua estrutura de capital. Contribuições teóricas/ metodológicas /práticas: O estudo traz uma contribuição teórica, ao estender a análise da estrutura de capital para o cenário dos mercados emergentes, em específico o Brasil. Em termos práticos, essa análise poderá interessar aos usuários das demonstrações financeiras, em especial aos analistas e investidores. Por fim, a contribuição social se concentra na avaliação da participação acionaria estatal nas empresas multinacionais brasileiras, ao verificar a eficácia dessa política pública.

Patricia Silvia Huerta Vargas

La Contraloría del Perú en colaboración con el Ministerio de Educación implementó el programa "Auditores Juveniles", un innovador mecanismo de participación ciudadana que involucra a estudiantes de educación secundaria de las instituciones educativas, quienes, acompañados y asesorados por los docentes y padres de familia, realizan veedurías escolares a los servicios educativos y sus entornos. El citado programa tiene como objetivo contribuir a la mejora de los servicios educativos y promover una cultura de participación ciudadana e integridad basada en valores éticos desde una edad temprana. El objetivo de la presente investigación es analizar la importancia del programa "Auditores Juveniles" en la gestión educativa del Perú y ser un referente para otros países de América Latina. Se empleó un enfoque cualitativo basado principalmente en el análisis de los informes ejecutivos de gestión emitidos por la Contraloría entre 2017 y 2023. Los hallazgos revelan que el programa fomenta la participación ciudadana y la mejora de la gestión educativa.

Francis Milady Vásquez Archila, Ana Lía García Fajardo

Se propone la construcción de una red socioproductiva del petróleo para América Latina a partir del análisis de la vinculación de la red del sector petrolero, el orden mundial y las organizaciones de poder que la conforman en los niveles: micro, meso, macro y meta. La innovación gerencial en las organizaciones de Latinoamérica en el contexto del sector petrolero está asociada a sus niveles de productividad. La sustentación teórica se basa en Zimmermann (2004), Petit (2014) y Vásquez (2017). La investigación es cualitativa, con enfoque epistémico documental-interpretativo, las bases del argumento se sustentan desde la perspectiva de la teoría de redes de productividad orientada al enfoque socioproductivo. En el caso de América Latina, existen factores que impiden el entretejido de una red de cooperación y coordinación cuya debilidad se aprecia en la desarticulación de los actores en relación con sus políticas internacionales, la carencia de lineamientos unificados y las diferencias de ideologías políticas son determinantes claves para el enclavamiento de la región. Por lo tanto, a través de la configuración de una red para la complementariedad y sustentabilidad desde la integración de una política petrolera internacional se puede potenciar para fortalecer la economía local - regional.

Noel Armas Castilla

En este trabajo identificamos los elementos definitorios del derecho de acceso en el seno de las colectividades territoriales francesas, así como las previsiones de su régimen de impugnaciones. Además, se realiza una comparación con la regulación de esta misma materia en nuestro Derecho.

Hikmah Umar, Guntur Suryo Putro, Arfiany et al.

Soft Skill dan Hard Skill terhadap Kinerja : Pengaruh dan Penerapan pada Karyawan PT. Bank Sulselbar Makassar. Penelitian ini bertujuan untuk mengetahui pengaruh dan penerapan Soft Skill dan Hard Skill Terhadap Kinerja Karyawan pada PT. Bank Sulselbar Makassar. Populasi penelitian ini adalah 61 orang. Metode pengambilan sampel menggunakan convenience sampling. Teknik pengumpulan data yang dilakukan adalah kuesioner. Analisis data dilakukan dengan regresi linear berganda. Hasil penelitian menunjukkan bahwa soft skill berpengaruh positif signifikan terhadap kinerja karyawan sedangkan hard skill berpengaruh positif signifikan terhadap kinerja karyawan. Kata kunci : Soft Skill; Hard Skill; Kinerja Karyawan.

Yue Guo, R. Krever

After 30 years of orthodox socialism, in 1979 China opened the door to a market economy. The unleashed entrepreneurial spirit and rapid accumulation of savings and investment led to an unparalleled economic growth. Remarkably, investment, companies and even stock exchanges proceeded without accounting standards as known in the rest of the world. It would be another quarter century before Chinese accounting standards incorporated the fundamental accounting principles needed for guidance in the context of a modern flexible, and ever evolving, market economy. The paper attributes the lag to a combination of government control over accounting standards and the legacy of socialist concepts that equated accounting with bookkeeping rather than the modern accounting goal of accurately valuing measuring both receipts and outgoings and the value of entitlements and obligations to reveal to current and prospective owners, investors and lenders the true worth of an enterprise.

M. Schulze, Michelle Pelzer, Markus Schröder et al.

M. M. Ranatarisza, S. Rahayu, L. Hanum et al.

SME is required to be feasible and bankable to make it easier to get access to funding. Currently, there are many SME that are feasible but not yet bankable. Bankable is closely related to financial management by implementing good bookkeeping by business actors by utilizing accounting software. This study examines the factors that can influence the intention of SMEs in using accounting software based on the Theory of Planned Behavior. The sample in this study was taken by proportional stratified random sampling from the database of the cooperative and micro-business offices, which were divided based on the business area. The finding showed that attitudes and perceived behavioral control affected the intention of SMEs in the intention of using accounting software. At the same time, subjective norms did not have a significant effect on the intention of SME business actors in using accounting software.

Ahmad Abbas, Hannani Hannani

The standardization of accounting reporting is important for the purpose of documentation. Such standardization is important, especially when it is related to Islamic instruments, such as zakat, infaq and sadaqah. While certain institutions have already standardized their accounting reporting for zakat, infaq and sadaqah, it is not so apparent when it comes to Lembaga Amil Zakat, Infaq, and Sadaqah Nahdatul Ulama (LAZISNU) Parepare in Indonesia. It seems that LAZISNU is depending on simple bookkeeping based on incomes and expenses made as balance. This research identifies the practice of bookkeeping as carried out by LAZISNU, with the aim to upgrade the practice of their financial statements according to the accounting standard of PSAK 109. A qualitative case study approach was used in this research. The findings showed that the practice of accounting in LAZISNU depends on simple bookkeeping that only shows cash receipts and their disbursements. A recommendation was prepared for financial statements that can be applied by LAZISNU Parepare by preparing a financial position statement (balance sheet), changes in funds, changes in assets under management, cash flow statement, and summary of accounting policies. By improving such financial statements, LAZISNU may disclose proper, accountable and transparent reports to the stakeholders, particularly the muzakki and the government.

Dr. M. R. Prakash, Mrs. G. Madhuri, Ms. K. Agilandeswari

Globalization generates a verifiable upheaval and unavoidably impacts the bookkeeping division. Thus, harmonization of national bookkeeping frameworks meets with accomplishment under globalization. Bookkeeping techniques for neighbourhood open parts can't be unaffected and International Public Sector Accounting Standards (from this time forward IPSAS) have been gotten for a worldwide appropriation. This study delineates the huge way of IPSAS, their general qualities and importance of them. Additionally, cash‐basis and accrual‐basis measures will be called attention to. Moreover, this study will allude to some theoretical issues about IPSAS, as a type of question to some of their thoughts and objectives.

Teodor Petrović, Ljiljana Tanasić, Lazar Radovanović

This paper aims to analyze the implications of blockchain technology in the accounting profession and the government sector. Blockchain technology, unknown until just a decade ago, emerged from the shadow of bitcoin and is now at the center of the debate about the future of the digital economy. Blockchain is a decentralized database secured by cryptographic protection, which is estimated to store about 10% of global gross domestic product (GDP) on its platform by 2027. Double-entry bookkeeping, which has been used for more than 500 years, in today's era of technological change and applied blockchain technology, could develop a new system, the triple-entry bookkeeping. Dominant market leaders in this field PwC, Deloitte, EY and KPMG have already begun research to introduce this technology into their business practices. The application of blockchain technology, in addition to the private sector, could also be used in the government sector, especially in the field of taxes. Blockchain would eliminate retroactive tax recording and provide an automated and impenetrable platform for many types of tax fraud. However, the adoption of blockchain technology, like any new technology, depends on its ability to overcome regulatory, technical and societal challenges.

Abdalameer Zamil Latif, Asaad Sasaa Agrab, G. H. Malik

This examination paper plans to concentrate on the effect of monetary emergencies on bookkeeping and monetary announcing, by investigating the main monetary emergencies looked by the worldwide monetary local area, with an attention on the two emergencies of the American market in 2002 and the worldwide monetary emergency in 2008. I propose that the bookkeeping calling has been significantly impacted by these emergencies, as the bookkeeping calling was one of the reasons for these emergencies, which was reflected in the expanded worldwide interest in making a few changes and giving enactment and laws that help the degrees of divulgence, straightforwardness and corporate administration.

Yulius Hari, Melvie Paramitha, Darmanto et al.

Improvements in information technology and trade aspects during the COVID-19 pandemic provided a tremendous increase in financial inclusion, but unfortunately this was not matched by financial literacy, so that many MSMEs were disadvantaged by this. This activity aims to assist MSMEs in developing accounting media for MSMEs, so that they obtain real conditions related to more accurate bookkeeping. Data was collected by means of interviews and discussions. The results of discussions and observations with partners stated that a simple bookkeeping media was needed to help partners. Then from the results of this activity, they contribute in the form of simple accounting reporting media that help them manage finances better and provide reports that convey financial conditions quickly.

M. Maryadi, Vita Apriliasari, Syanni Yustiani

This research was initiated because of a request from the Jaya Makmur Gapoktan, Tonjong District, Brebes Regency which needed an application for its business books. Currently, Gapoktan Tonjong is still doing the bookkeeping manually. Gapoktan Jaya Makmur runs its business in the field of savings and loans with an interest system. However, in practice, this business is more similar to financing with a profit-sharing system that is in accordance with sharia principles. This study develops a sharia accounting system in agriculture that can help Gapoktan Jaya Makmur in keeping its business books. System development includes the stages of system analysis, conceptual design, physical design and implementation. For the implementation phase, the researcher uses the pilot conversion method. The results of this study indicate that there are Gapoktan in Brebes Regency that is still running a business in the field of savings and loans with an interest system. However, there are also those who run a business in the financing sector, which is similar to the mudharabah principle, although it still needs further adjustments. This sharia accounting system in agriculture was developed by default for this type of business financing with the mudharabah system. For Gapoktan who wants to use this application, it is necessary to be given an understanding of the basic concepts of accounting, mudharabah principles, and assistance in the preparation of financial statements.

Fitrian Puji Arifah, Supanji Setyawan

This study expects to find and portray the attributes of extortion that happen in the public area in the computerized time and foster models of use of Public Area Bookkeeping to forestall misrepresentation that happens in the public area in the advanced age. The exploration was a writing survey study obtained from articles as per the examination point for additional investigation. The outcomes showed that the attributes of extortion in the public area that happened in the advanced time incorporate the utilization of confusions with respect to the job of computerized innovation in the execution of public bookkeeping errands, the usage of advanced innovation to streamline open doors for misrepresentation, taking advantage of issues in human blunder and absence of information in the utilization of computerized innovation, utilizing advanced innovation items, to do misrepresentation. Utilization of Public Area Bookkeeping can forestall misrepresentation in the public area in the advanced period whenever executed by thinking about a few factors that impact extortion, like execution responsibility, and joined by the use of misrepresentation counteraction techniques which incorporate specialized methodologies, two worldview approaches, and preventive systems.

Ronaldi Aresman, Ida Anggriani, Rinto Noviantoro

A trading company is a company whose main activity is selling merchandise directly to consumers. The system for selling merchandise must have a good recording system, namely the company's internal control system can oversee all these activities. The internal control system is a tool to oversee every activity carried out by the company to protect the company's assets. The purpose of this study was to determine the cash receipts accounting system at the South Bengkulu Aldi Cell Counter. The analytical method in this study uses comparative analysis. The results of the study show that cash receipts from cash sales at the Aldi Cell Counter in South Bengkulu, seen from the related functions, are in accordance with the theory put forward by Mulyadi. Where conformity is found in the sales function, cash function and bookkeeping function. Meanwhile, there is a discrepancy in the delivery function, because all purchase transactions are carried out on-site (offline). There is a discrepancy in the accounting records used in cash receipts from cash sales because they only use simple bookkeeping records. In the documents used in cash receipts from cash sales, conformity is found in the documents used and the recap of the cost of goods sold in the form of recording the bookkeeping of goods. Meanwhile, there is a discrepancy in the proof of bank deposit, because the proceeds from the sale of goods were not deposited into the bank, but were used to purchase more goods. The calculations made by Tempe Silvia did not take into account factory overhead costs.