This research was conducted to analyze the application of sales accounting information systems at UD.Mandiri Karya Teknik, Jember Branch. This research uses a qualitative method that is descriptive with a case study approach. This study uses in-depth interviews with each informant. The research results show that UD. Mandiri Karya Teknik, Jember Branch has implemented a sales accounting information system that is good but relatively simple. The recording of cash receipts and disbursements has used a system so that managers can make decisions easier. However, the notes received by the admin section tend to be simple with manual writing by marketing. This is an obstacle for admins in scanning reports into books or inputting them into the system.
This study explores the factors contributing to fraud in the public sector through the lens of the Pentagon Theory and examines how organizational culture and internal control play a role in preventing fraud in government institutions. A qualitative approach with a case study method was employed, focusing on government agencies within the Bengkulu Provincial Government. Data were collected through in-depth interviews with employees and document analysis related to internal control systems. The findings reveal that weak organizational culture and ineffective implementation of internal controls are the primary factors that create opportunities for fraud. Additionally, pressure and rationalization within the bureaucratic environment further drive individuals to commit fraudulent acts. Moreover, the low expectation of punishment for fraud perpetrators exacerbates the situation and weakens existing prevention mechanisms. These findings reinforce the Pentagon Theory by highlighting the significant role of organizational culture in fraud prevention. Therefore, government institutions must strengthen integrity-based organizational culture and enhance the effectiveness of internal controls to mitigate fraud risks. This study emphasizes the interpretation of organizational culture within the context of the Pentagon Theory and underscores the critical role of internal control in fraud prevention in the public sector, particularly in local government environments.
Research Question: Does the mandatory adoption of International Financial Reporting Standard (IFRS) 15 "Revenue from contracts with customers” affect earnings quality?
Motivation: This study adds to the empirical literature on the effects of IFRS implementation on earnings quality by examining a specific standard that addresses one of the key performance indicators i.e., Revenue.
Idea: This study investigates whether the adoption of IFRS 15 is associated with changes in both accrual-based and real earnings management activities.
Data: The sample consists of firms listed on the STOXX Europe 600 index. We identified 3,327 firm-year observations over the 2012- 2023 period. The study employs a difference-in-differences design.
Tools: We employed a multiple regression model with panel data, including industry and year fixed effects. Estimations were carried out using STATA software.
Findings: The empirical results show that the adoption of IFRS 15 did not have a statistically significant effect on either accrual-based or real earnings management. They remain robust after controlling for various determinants of earnings management and are further supported by robustness checks using entropy balancing.
The findings invite standard setters to further assess whether the new revenue recognition standard, IFRS 15, has achieved its goal of enhancing financial reporting quality.
Contribution: To the best of our knowledge, this is the first study to provide a comprehensive examination of both accrual-based and real earnings management in the European context, comparing the pre- and post-mandatory IFRS15 adoption periods.
Accounting information systems are an important instrument in the hands of administrators seeking to maintain a competitive edge in the face of fast technological innovation, having the knowledge, and demanding expectations from customers and business owners. The objective of the study is to investigate the empirical literature pertaining to accounting information systems and companies. This study uses a systematic literature review method to provide responses to the research issue, and the bulk of the research was conducted in industrialized economies where computerized accounting system approaches were widely adopted. The selected method of inquiry consists of the following phases: study choice, development of both inclusion and exclusion guidelines, research designation, quality of research assessment, data collection, and data compilation. Based on the paper’s findings, most small businesses fail to implement accounting information systems in their operations, resulting in low-efficiency levels because of the difficulty of preserving company information records. Furthermore, this systematic literature review adds to the prior literature in three ways: (1) it indicates the usefulness of accounting information systems; (2) it expresses the suggestions that might be implemented to boost the accounting information system; and (3) it describes the research gaps that require to be filled to encourage an improved adoption of accounting information systems for small business profitability.
From January 19 to April 15, 2018, Muhammadiyah Gresik University hosted the Real Work Lecture (KKN) for 2018. The Mojoasem Village in the Sidayu District of the Gresik Regency was one of the locations where KKN operations were conducted. Students in the accounting studies program participate in excellent employment programs, such as the Basic Bookkeeping Management Training at UKM and the Mojoasem Village Cooking Competition and Entrepreneurship Counseling Seminar for PKK Women. A company unit's financial transactions are recorded, grouped, and summarized to create financial reports. Leverage money may be viewed as a management tool for businesses when making decisions. External parties can also determine the state and working hours of a business unit based on the relevant exchange rate laporan. Laporan keuagan walau hanya pembukuan sederhana pada usaha kecil menengah (UKM), terapat penting di suatu unit usaha. During this time, we also have other work programs. Nevertheless, many of the pendampingan pembukuan Desa Mojoasem activities aim to support UKM employees in their motivation and to help them manage their finances in a way that is fair and compliant with established standards of accountability. In order to complete this task, Mojoasem Village will receive an introduction of basic accounting bookkeeping and financial management practices. In order to encourage innovation and increase PKK women's excitement for successful enterprise, we also run culinary competitions and counseling on entrepreneurship workshops. The students in the study program for accounting executed the scheduled tasks with efficiency and success. Everyone involved hopes that this project will assist Mojoasem Village become even better, particularly in the village's economy. As accounting students at Muhammadiyah University of Gresik's Faculty of Economics & Business, we are supported by students from different majors into one 4 Thematic KKN Group Team with the hopes that Mojoasem Village will get better.
Abstract - This study explores the impact of digital transformation on e-commerce, specifically focusing on the automation of bookkeeping processes. Despite the widespread benefits of e-commerce growth, a significant management gap persists, particularly in smart transaction management for retailers. The absence of automated systems results in manual recording methods, posing risks of data corruption and unreliability. Current practices involve e-commerce retailers relying on conventional ledgers or manual bookkeeping systems. To address these challenges and leverage digital transformation, retailers are turning to smart ledgers and price prediction systems. Employing a mixed-methods approach, the study combines quantitative insights from a Facebook poll with qualitative data extracted from discussions. The poll reveals prevalent manual bookkeeping practices among 49 e-commerce retailers, emphasizing the need for automation. Comparative analysis of existing applications identifies gaps, particularly the absence of automatic pricing suggestions crucial for-profit generation based on e-commerce programs. The research culminates in the development of a mobile application prototype, Manledger, utilizing the Rapid Application Development (RAD) methodology. Manledger aims to streamline e-commerce bookkeeping by automating sales and inventory tracking, profit calculations, and pricing strategies based on seller programs. Results demonstrate the prototype's effectiveness in enhancing efficiency and accuracy, supported by positive user feedback. Acknowledging the need for further exploration, the study suggests future research directions. These include long-term impact assessments of automated systems, comparative studies across diverse platforms, integration of advanced technologies like AI and blockchain, cybersecurity considerations, and investigations into user experience and adoption challenges. This comprehensive approach seeks to advance understanding and contribute to innovative solutions in the dynamic realm of e-commerce financial management.
Research Aim: This study examines the influence of firms’ internal factors and the impact of a statutory regulatory order on the extent of corporate social reporting by banking firms in Bangladesh in the period from 2011 to 2015.
Design/Methodology/Approach: Besides using content analysis to construct a social disclosure index, multivariate regression analysis was performed to test a number of hypotheses related to the key variables of the study.
Research Findings: The descriptive statistics of the social reporting disclosure index do not show a notable impact of the statutory regulatory order on the extent of firms’ social reporting. The study found that board meetings and board expertise have a significant positive impact on firms’ social reporting, while firm size is negatively associated with firms’ social reporting; thus, meaning that comparatively smaller firms perform better in terms of social reporting. However, no significant impact is found for board size and firm network on firms’ social reporting.
Theoretical contribution/Originality: The study has contributed theoretical aspects about firms’ different internal factors and, particularly, how legal arrangements like SRO can be applied by the government to motivate a firm to undertake corporate social activities and disclosures. The application of resource dependence theory to CSR has been further fortified with this investigative study.
Practitioner/Policy Implication: The empirical result implies that as CSR is practiced voluntarily in Bangladesh, such policies of government like tax exemption on CSR expenditure has not had much of an impact.
Research Limitation: This study can be investigated with multi-industry data to further explore industry variations, but, due to poor and inconsistent CSR reporting of other industries in Bangladesh, only listed firms in the banking industry have been included to obtain appropriate results and findings.
Type of Manuscript: Research Paper.
Keywords: Corporate Social Reporting, Internal Factors, Regulatory Impact, Banking Industry.
JEL Classification: M14
La presente edición está acompañada de perspectivas que, en conjunto, nos entregan la visión extendida del pasado como legado que mantiene su vigencia discursiva hacia el desarrollo próximo de lo contable como disciplina científica. Como parte de la responsabilidad intergeneracional, la contabilidad ha sido precedida por estados de construcción teórica, pasando a visiones metodológicas y críticas de la realidad. Los cimientos de las prácticas contables serían insuficientes sin la construcción teórica como elemento de preexistencia que fundamenta su validez tanto en el campo del saber como en la sociedad, que es, en últimas, la depositaria y legitimadora de la ciencia.
This research investigates the impact of financial distress on the magnitude of different earnings management approaches, namely real earnings management and accruals earnings management. This research utilizes a total of 2002 firm-year observations from 259 publicly-listed companies and 20 sub-industries in Indonesia from the year 2005 to 2014. Financial distress causes a significant increase of real earnings management and a significant decrease of accruals earnings management. It means that the healthier the company, the bigger the magnitude of real earnings management that is conducted through managing production costs and discretionary expenses. On the other hand, the lower the financial health of the company, the bigger the magnitude of accruals earnings management that is conducted through managing discretionary component of accruals.
Tax compliance still needs to be improved by encouraging the implementation of transparent taxation, namely the transparency of tax management in all areas, both administrative and management of the use of funds derived from tax revenue. The real effort that must be done to implement the transparency is through the bureaucracy reform movement in the service system and tax administration that is through the implementation and implementation of Good Governance.
Good governance is a well-executed organizational governance, by carrying out the principles of openness, justice and accountability in order to achieve the goals of the organization. The problems that will be studied by the researcher is a social and dynamic problem. Therefore, the researcher chooses to use quantitative research method to determine how to find, collect, process and analyze the data of the research result, so that this research is expected to give input for the need of strengthening of harmony between Good Corporate Governance and Whistleblowing System and the need to create system or policies and operational procedures of taxation sanction risk required for tax compliance implementation. The results showed that there is influence between the implementation of Good Corporate Governance to tax compliance, there is influence between Whistleblowing System on tax compliance, there is influence between Taxation Sanction on tax compliance.
Key Word : Good Corporate Governance, Whistleblowing System, Taxation Sanctions and Tax Compliance.
This study examines the factors that influence human vulnerability to natural disasters by focusing on the seismic evaluation of school buildings in Korea. Since natural disasters such as an earthquake often do not take people’s lives directly, but rather indirectly through the destruction of physical structures, seismic reinforcement of school buildings may reduce the vulnerability of their occupants by strengthening structures to withstand such disasters. Disaster mitigation measures are implemented within a state; however, little is known about how they are distributed when the physical properties of structures are taken into account. This paper analyzes a panel data based on the structural properties of school buildings in eight different provinces between 2011 and 2015 using a logistic regression model. The results show that factors identified in cross-country studies, such as economic capacity and political factors, still have influence on earthquake preparedness at the state level, even when the physical properties of structures or technical factors are considered.
Abstract. The variables tested in the study consist of Good Government Governance measured by the rank of Indonesia Governance Index (IGI) and the size of the legislative by using the number of members of the provincial parliament, and also local government performance measured by three proxies, the GDP per capita, Poverty Rates, and independence Ratios. The study is conducted in 33 provinces in Indonesia in 2012. The results show that there is no significant effect of good government governance on local government performance by proxy of GDP per capita. There is significant impact of good government governance on local government performance by proxy of Poverty Level. There is no significant influence of good government governance on performance of local governments by proxy of Independence ratio. There is no significant effect on the size of the legislative on the performance of local government by proxy of the GDP Per Capita. There is no significant impact on the size of the legislative on the performance of local government by proxy of Poverty Rates and there is significant effect of the size of the legislative on the performance of local government by proxy of Independence ratio.
Keywords: good government governance; size of the legislative; the local government performance; the gdp per capita, poverty rate; independence ratio.
Abstrak.Variabel yang diuji dalam penelitian ini penelitian ini terdiri dari Good Government Governance diukur dengan hasil peringkat Indonesia Governance Index (IGI)dan ukuran legislatif dengan menggunakan jumlah anggota DPRD provinsi, serta kinerja pemerintah daerah diukur dengan tiga proksi yaitu PDRB Per Kapita, Tingkat Kemiskinan dan Rasio Kemandirian. Penelitian dilakukan pada 33 provinsi di Indonesia pada tahun 2012. Hasil penelitian menunjukkan bahwa tidak terdapat pengaruh yang signifikan dari good government governance terhadap kinerja pemerintah daerah dengan proksi PDRB Per Kapita, terdapat pengaruh yang signifikan dari good government governance terhadap kinerja pemerintah daerah dengan proksi Tingkat Kemiskinan, tidak terdapat pengaruh yang signifikan dari good government governance terhadap kinerja pemerintah daerah dengan proksi Rasio Kemandirian, tidak terdapat pengaruh yang signifikan dari ukuran legislatif terhadap kinerja pemerintah daerah dengan proksi PDRB Per Kapita, tidak terdapat pengaruh yang signifikan dari ukuran legislatif terhadap kinerja pemerintah daerah dengan proksi Tingkat Kemiskinan dan terdapat pengaruh yang signifikan dari ukuran legislatif terhadap kinerja pemerintah daerah dengan proksi Rasio Rasio Kemandirian.
Kata kunci: good government governance; ukuran legislative; kinerja pemerintah daerah; pdrb per kapita; tingkat kemiskinan; rasio kemandirian
Perdana Kusuma Negara, Lilik Handajani, Lukman Effendy
<pre>This Study aims to identify factors causing the low absorption budget local government units (SKPD) especially in early year at Biro Umum Setda Provinsi Nusa Tenggara Barat. To get deeply understanding and to find objective of research, this study uses qualitative method namely case study approach. In this study the authors emphasize on the point of view of individuals/actors who have experience in terms of financial management and disbursement of funds, not from the views of the organization. The results of this study provide an illustration that there are three factors affecting the absorption rate of the budget on Biro Umum Setda Provinsi NTB after being identified using data analysis techniques from Miles and Huberman. Those dominant factors are policy, administratition and human resource. These three factors have a strong impact on the budget absorption rate which tends to be low in early year and as a result occur accumulation of budget in the end of the year.</pre>
The capital expenditures are part of direct expenditure in the regional budget. The other elements of capital expenditures are: personnel expenditure, and spending on goods and services. Planning and realization for capital expenditure in the regional budget for each Government Regional Work Units is a part of policy regional financial management in fiscal decentralization policy which need be increased to achieve value significantly over time. Increasing in planning and realization of capital expenditures is directly related to the amount of capital expenditure element that strengthens physical infrastructure which would strengthen economic growth for social welfare, regional competitiveness for facilitation and liberalization a single market and production base in AEC era. This study examines the role of agency theory and institutional theory in relation with planning and realization of capital expenditures of 82 (Eighty Two) Government Work Units of 3 (Three) regional government, namely Banjarmasin City, Banjar District, and Tanah Laut District in South Kalimantan Province. This study contributes to the accounting literature to assess role of conceptual framework with agency theory and institutional theory. The result of study showed: there are differences in the implementation of capital expenditure to meet AEC pillars and social welfare purposes by increasing capital expenditure through the role of the agency theory, and institutional theory. Relationship of agency theory and institutional theory with social welfare and AEC with the amount of C Contingency coefficient 0,313 and Cramer Coefficient of Association 0.191 indicates there are Moderate correlation: substantial relationship and Small correlation; Lower relationship association.
Глaвными приоритетaми госудaрственной политики нaшей республики, в соответствии с устaновкaми Президентa стрaны, были и остaются рaзвитие человеческого кaпитaлa и повышение кaчествa жизни нaселения. Реaлизуемые в этих целях стрaтегические прогрaммы рaзвития нaпрaвлены, прежде всего, нa сохрaнение зaнятости и повышение уровня доходов, социaльную зaщиту нaиболее уязвимых кaтегорий нaселения.
В стaтье предстaвлен кaчественный и количественный aнaлиз покaзaтелей кaчествa жизни нaселения в регионaх Кaзaхстaнa нa основе шести вaжнейших социaльно-экономических индикaторов зa период 2002-2013 гг. Вaжно отметить, что для оценки и aнaлизa были использовaны те покaзaтели, которые позволяют оценить социaльно-экономический уровень рaзвития регионов с позиции изменения зaнятости, состояния экологии, уровня обрaзовaнности и уровня здоровья нaселения, межрегионaльной бедности и дифференциaции потребления. Республикaмыздың мемлекеттік сaясaтының бaсты приоритеттері ретінде, еліміздің Президенттің белгілеген бaғдaрлaры бойыншa, aдaми кaпитaлды дaмыту мен хaлықтың тұрмыс деңгейін aрттыру болып тaбылaды. Осы мaқсaттaрғa жету үшін жүзеге aсырылaтын стрaтегиялық дaму бaғдaрлaмaлaры, ең aлдымен, жұмыстылықты сaқтaуғa және тaбыстaрдың деңгейінің өсуіне, хaлықтың әлеуметтік тұрғыдaн әлсіз топтaрын әлеуметтік қорғaуғa бaғыттaлғaн.
Мaкaлaдa Қaзaқстaн aумaқтaрындa 2002-2013 жылдaр aрaлығындaғы негізгі aлты әлеуметтік және экономикaлық индикaторлaрдың негізінде хaлықтың өмір сүру сaпaсының көрсеткіштерінің сaндық және сaпaлық тaлдaуы көрсетілген. Бaғaлaу мен тaлдaу үшін aумaқтaрдың әлеуметтік және экономикaлық дaму деңгейін жұмыстылықтың өзгеруі, экология жaғдaйының, хaлықтың білімділік және денсaулық деңгейінің, aумaқaрaлық кедейлік пен тұтынудың дифференциaциясының өзгеруінің тұрғысынaн бaғaлaуғa мүмкіндік беретін көрсеткіштер қолдaнылды.
Economics as a science, Marketing. Distribution of products
Abstract
Each member of shariah cooperative are same as a partner and having the same rights and obligations.This condition is internalized by policy in all activities and business operations. Especially the profit will be distributed to members. It’s meant to see how the cooperatives shariah of ahmad yani manages the difference between the results of their business. The research has descriptived qualitative research that aimed at giving information about the method of calculation and recording as for the result of accounting report of SHU or income in the end of year musyarakah among members in cooperatives shariah of ahmad yani unfortunate.The analysis uses instrument of the descriptive analysis that gives a technical and mathematical formula that the calculation can be compared with the shariah principle and cooperative regulation applicable. Based on the research, it was known that the SHU methods and distribution is in accordance with the rule of Indonesia cooperative No. 25 1992, but accounting methods that related to the profit which will be distributed to members of the cooperative is not suitable with act no. 8 DSN-MUI. The MUI explanation about musyarakah which SHU is about the activities are still measured from savings and not accommodate from the capital and other business activities.Meanwhile, by this condition that cooperative shariah still need developing of the accountance and good recording.
Abstrak
Dalam koperasi syariah setiap anggota berkedudukan sebagai mitra yang berserikat dan memiliki hak serta kewajiban yang sama. Kondisi ini diinternalisasikan dalam kebijakan dan segala aktivitas operasi usahanya. Terutama perlakuan laba atau SHU yang akan dibagikan kepada anggota. Hal ini yang ingin dilihat bagaimana Koperasi Serba Usaha Syariah Ahmad Yani mengelola Selisih Hasil Usahanya (SHU).Penelitian ini merupakan penelitian kualitatif deskriptif yang bertujuan untuk memberikan informasi tentang metode perhitungan dan pencatatan akuntansi SHU sebagai bagi hasil dari musyarakah antar anggota di Koperasi Serba Usaha Syariah Ahmad Yani Malang. Alat analisis yang digunakan adalah analisis deskriptif yaitu untuk memberikan gambaran rumusan matematis dan teknis perhitungannya sehingga dapat dibandingkan dengan prinsip syariah dan aturan perkoperasian yang berlaku. Berdasarkan penelitian, diketahui bahwa dari metode perhitungan total SHU dan pendistribusian SHU kepada pos-pos tertentu sudah sesuai dengan UU. No. 25 Tahun 1992 tentang Perkoperasian. Namun untuk metode perhitungan alokasi SHU yang akan dibagikan kepada anggota belum sesuai dengan UU Perkoperasian dan Fatwa DSN-MUI No. 8 tentang Musyarakah di mana SHU yang diterima anggota masih diukur dari aktivitas tabungan saja dan belum mengakomodir kontribusi modal dan aktivitas usaha lainnya. Sementara untuk pencatatan akuntansinya masih perlu pengembangan di beberapa pencatatan.
The optimum level of cash holdings in a company is the main issue of interest of managers in the recent years. This research concentrates on the effects of deviation from optimum level of cash holding on the future accumulated abnormal stock returns. In this study a sample of 71 companies from Tehran Stock Exchange for the period of 2008 to 2013 was selected. To test the hypotheses, a model of generalized least squares and the panel data method have been used.
Results from this study showed that the absolute values of deviation from optimum level of cash holdings do not have negative impact on the cumulative abnormal stock returns. The negative values of deviation from the optimum level of cash holdings lack meaningful relationship with the cumulative abnormal stock returns. The positive values of deviation from the optimum level of cash holdings do not have negative impact on the cumulative abnormal stock returns.