Hasil untuk "Accounting. Bookkeeping"

Karelys Yamileth Torres Aguas, Jaden Abraham Santistevan Landin, Lorenzo Bonisoli

El presente estudio investigativo tiene como finalidad analizar el amor de marca de las empresas orgánicas a través de la medición de brand engagement. Para alcanzar este objetivo, se realizaron estudios mediante encuestas usando preguntas descriptivas con escala de Likert de 5 puntos para adquirir fundamentos sólidos para asistir a las marcas, y perfeccionar sus estrategias de marketing sostenible para tener relaciones con sus clientes a largo plazo. Además, el método de muestra empleada fue no probabilística por conveniencia, siento útil para la recopilación de los datos que se obtendrán de los centennials ecuatorianos. Asimismo, se utilizó el modelo de ecuaciones estructurales como la técnica estadística y un enfoque que se basa en covarianza. Los resultados de la investigación señalan que, aunque las personas si se preocupan por el impacto ambiental de la actividad humana, no entienden las consecuencias de la desinformación, la falta de educación y cultura. Además, las personas señalaron confiar en las cualidades de los productos orgánicos, pero no opinan lo mismo de las empresas porque existe la incertidumbre por la carencia de compromiso en un segmento más sostenible.

Sisya Citrawati, Sih Mirmaning Damar Endah

Tujuan Utama – Penelitian ini bertujuan untuk menelaah faktor-faktor yang mempengaruhi perilaku pengelolaan keuangan mahasiswa. Beberapa faktor penelitian yang masuk dalam penelitian yaitu locus of control, kemampuan akademis dan financial attitude. Metode – Penelitian ini menggunakan pendekatan kuantitatif dan data diolah menggunakan metode analisis statistik. Sampel penelitian berjumlah 80 responden mahasiswa akuntansi di perguruan tinggi swasta Semarang yang terakreditasi A dengan menggunakan teknik purposive sampling Temuan Utama – Hasil penelitian menunjukkan bahwa locus of control, kemampuan akademis dan financial attitude berpengaruh signifikan terhadap perilaku pengelolaan keuangan mahasiswa. Implikasi Teori dan Kebijakan – Penelitian ini dapat memberikan pengetahuan yang mendalam dalam mengelola keuangan yang efektif bagi mahasiswa akutansi yang mempunyai usaha.   Hasil penelitian juga dapat menjadi sebuah acuan bagi institusi pendidikan dalam meningkatkan literasi keuangan melalui program edukasi yang komprehensif. Kebaruan Penelitian – Penelitian ini memiliki kebaruan dengan memasukkan faktor kemampuan akademis sebagai salah satu hal yang dianalisis dalam melihat bagaimana mahasiswa yang memiliki usaha, terutama mahasiswa akuntansi, mengelola keuangan mereka.

M. Firmansyah, Surya Dwi Putra, Adam Herdinov et al.

This study evaluated the impact of bookkeeping assistance using the Randu Pos application on furniture SMEs in South Jakarta. The results noted improved efficiency in daily record-keeping and sales processes, as well as significant accuracy of financial data. The mentoring also successfully improved furniture stock management, reducing human error. Despite initial challenges, the SME owners experienced immediate benefits, while the trainees developed practical skills. Recommendations for further training were made based on the positive feedback. Overall, the mentoring contributed to the efficiency and accuracy of furniture SME bookkeeping in the digital age. Assistance in accounting bookkeeping practices using the Randu Pos application and furniture SME accounting can help improve efficiency and accuracy in the financial recording of furniture SMEs.

Desi Handayani, S. Jr, Fauzi Harmen

Mosques, as non-profit organizations, receive donations from the community. Takmir, as administrators and managers of mosque funds, must be accountable for the use of these funds in a transparent manner. This service partner is the Jamiatul Huda Ketaping Mosque, Padang City. So far, the mosque has carried out bookkeeping, but still in a simple way, and has not prepared financial reports according to ISAK 35 for Non-Profit Entities in accordance with currently applicable financial accounting standards. This community service aims to aid in the form of guidance and training in preparing mosque financial reports according to ISAK 35 using Microsoft Access. As a result, mosque administrators (Takmir and Treasurer) can prepare their financial reports according to the standards of ISAK 35, so that financial reports are more reliable, transparent, and accountable, as well as timely and easier after using Microsoft Access.

Rizka Ramayanti, Nurul Aisyah Rachmawati, Rudi Setiawan et al.

Following the rapid growth of technology, accounting information systems are also expanding. It is now possible to digitally generate financial reports or records that are part of an accounting information system using specific software. A financial accounting application can fully, rapidly, accurately, and comprehensively automate bookkeeping (Putri, Amrulloh, et al., 2023; Mahardhika, 2019). This study examines the impact of usefulness, ease of use, and compliance on the actual use of financial apps using a methodology based on the Technology Acceptance Model (TAM). Google Forms were utilized to conduct an online survey for data collection. The research sample consisted of 123 participants. The respondents are Indonesian micro, small, and medium-sized companies (MSMEs). This investigation employs a structural equation model (SEM). The study’s findings indicate that ease of use and compliance have a favourable and significant impact on the actual use of financial applications. In the meantime, usefulness benefits finances but is irrelevant to the application’s real use. Thus, it is possible to conclude that these findings help elevate the significance of MSME perspectives about using financial reports apps. In terms of applying financial reports applications, the research concludes with findings that can significantly influence and pave the path to a sustainable future.

Chelsya Chelsya, Natasha Cindy

It is inevitable that most of our activities have been taken over by Artificial Intelligence technology. Artificial intelligence (Artificial Intelligence) has been widely applied by companies, ranging from small, medium to large scale businesses, one example is the application of AI in accounting bookkeeping. Artificial intelligence (AI) has a very significant role in shaping the future evolution of accounting. One of the benefits of AI is that it reduces routine work such as manual data entry, allowing accountants to focus on deeper analysis of accounting strategies. With the help of AI tools, accountants can manage large volumes of data with a high degree of accuracy, help in predicting financial trends, and ensure consistency and decisions based on accurate information summarized by AI. Some of the positive impacts/benefits of implementing AI in accounting are: (1) Automation of routine tasks and bookkeeping, (2) Reducing errors in the accounting process (recording to financial reports), (3) Customizing client services and reports (flexible), (4 ) Has a high level of security, especially in managing confidential financial data, (5) Makes it easy to use and integrates with existing systems in the company's accounting environment. The application of AI in accounting also has negative impacts such as: (1) Reducing the number of employees (increasing unemployment rates) due to being replaced by AI, (2) Increasing dependence on technology, (3) Skills gap. The author considers that it is very necessary to research how accounting students view the role of AI in accounting, considering that accounting students will later enter the world of work or start businesses that will definitely use AI in their work. However, students' views on AI are very important, because if accounting students do not prepare themselves, they could "be unable to compete" with AI. This research is descriptive research with a quantitative approach using survey methods.

Dian Sulistyorini Wulandari, Nining Yuningsih, Erlina Widayanti et al.

Micro, small and medium enterprises (MSMEs) have a crucial role in the Indonesian economy. However, MSMEs often face a number of obstacles caused by certain factors, such as low levels of education, lack of understanding of information technology, and unreliability in presenting financial reports. The aim of this service activity is to provide training to MSMEs who are members of the OKE OCE Melawai program regarding simple bookkeeping using the Excel application, in accordance with SAK UMKM standards. This activity involves several stages, including a pre-assessment questionnaire, tutorial, practical training, and a simple accounting assessment. In the initial investigation stage before implementing community service activities, it was discovered that the majority of OKE OCE Melawai MSMEs still used manual ledgers to manage their accounts, which ultimately affected the quality of financial reporting. A total of 46 MSMEs assisted by OKE OCE Melawai participated in this activity enthusiastically. The activity went well, and it is hoped that it will produce Microsoft Excel-based financial reports as the output of this community service. Thus, it is hoped that OKE OCE Melawai's MSMEs can improve their basic skills and understanding in the field of accounting, and be able to present quality financial reporting data using Microsoft Excel according to accounting standards.

R. Houghton, A. Nassikas

Forest growth provides negative emissions of carbon that could help keep the earth's surface temperature from exceeding 2°C, but the global potential is uncertain. Here we use land‐use information from the FAO and a bookkeeping model to calculate the potential negative emissions that would result from allowing secondary forests to recover. We find the current gross carbon sink in forests recovering from harvests and abandoned agriculture to be −4.4 PgC/year, globally. The sink represents the potential for negative emissions if positive emissions from deforestation and wood harvest were eliminated. However, the sink is largely offset by emissions from wood products built up over the last century. Accounting for these committed emissions, we estimate that stopping deforestation and allowing secondary forests to grow would yield cumulative negative emissions between 2016 and 2100 of about 120 PgC, globally. Extending the lifetimes of wood products could potentially remove another 10 PgC from the atmosphere, for a total of approximately 130 PgC, or about 13 years of fossil fuel use at today's rate. As an upper limit, the estimate is conservative. It is based largely on past and current practices. But if greater negative emissions are to be realized, they will require an expansion of forest area, greater efficiencies in converting harvested wood to long‐lasting products and sources of energy, and novel approaches for sequestering carbon in soils. That is, they will require current management practices to change.

Severiano Fernández Ramos

La probablemente necesaria discrecionalidad (con respeto a los límites legales) con la que los grupos políticos locales disponen de las aportaciones financieras de su respectiva entidad local «para su funcionamiento» ha estado, a menudo, acompañada de un pacto tácito de opacidad, lo que ha venido siendo un serio déficit de nuestra democracia local. Frente a esta praxis, debe subrayarse el elevado interés público en la divulgación de esta información, directamente vinculada al mandato de rendición de cuentas y reforzada por el carácter representativo de los beneficiarios de estas subvenciones, pues no otra es su naturaleza.

Juliana Costa Ribeiro Prates

En 2020, debido a cambios macroeconómicos, como el precio del petróleo y la pandemia del COVID-19, se activó el Circuit Breaker (CB) para contener la volatilidad del mercado mercado brasileño. Varios sectores se vieron afectados negativamente. Sin embargo, el sector agroindustrial registró un aumento en el volumen de las exportaciones de productos básicos. Así, es relevante evaluar el desempeño de las empresas asociadas al sector agroindustrial brasileño, ya que se trata de un sector transversal que involucra diferentes cadenas productivas del país; además, en dicho periodo de tiempo, es necesario identificar el comportamiento de los inversores no solo de inseguridad y riesgo, sino también de aumento de las inversiones. Por lo tanto, el objetivo de este estudio es analizar las diferencias en los rendimientos de las acciones en 2020, teniendo en cuenta las empresas del sector agro-pesquero que han publicado notas explicativas sobre COVID-19 en 2020. Han sido analizados los datos de rentabilidad mensual y diaria de cuatro empresas, con un total de 96 y 132 observaciones respectivamente. Se utilizó la metodología de estudio de eventos y la prueba de Mann-Whitney. Los resultados indican que no hay diferencias estadísticamente significativas en los rendimientos de los dos períodos investigados; con  respecto a la divulgación de información, el mercado incorporó rápidamente la información en los precios de las acciones. Además, conviene señalar que la información optimista sobresalió en relación con la pesimista. La principal contribución de este estudio es poner de relieve la utilidad del mecanismo de divulgación como medio para garantizar la tranquilidad del mercado en medio de la crisis mundial de la pandemia y el bienestar de las empresas.

Doina RUBAN, Camelia-Daniela HATEGAN

Investors' strategic decisions are based on information reported in financial statements. In order to be valid, according to national and international accounting regulations, the reported financial information must be of quality, a fact that can also be ensured by the opinion expressed following the completion of a quality mission. The purpose of this paper is to present the importance of financial audit quality to users of financial information. Several factors influence the quality of the financial audit. They can be structured according to several criteria and were represented by auditor size, audit fees and their evolution, and auditor rotation. To validate the research hypothesis, the authors tested the correlation between these factors based on data collected from 81 audit reports of 17 companies listed on the Bucharest Stock Exchange, the main market, from 2016-2020. To test the probability of issuing an unchanged opinion depending on the determinants, the population was tested using logistic regression and correlation tests. The results show that there is a correlation between the various researched variables. However, of a different intensity depending on the chosen factor, the econometric model was statistically significant, and specific high odds ratios were observed with the auditor's fees variable. The quality of the audit was measured by variables that refer to the auditor's characteristics starting from public information, without considering the internal factors of each auditor.

Amirhossein Rastegari, Reza Hesarzadeh, Mohamadjavad Saey

Objective: The purpose of this research is investigating the effect of community social capital on asymmetric behavior of cost. Social capital refers to features of social organization such as norms and networks that simplify cooperation and harmony for mutual benefit. Community social capital captures the strength of cooperative norms and the density of social networks in a region. Cost stickiness is a behavioral property of cost that is substantially based on managerial decisions. In this case of cost behavior, managers are quick to expand resources when demand is increasing, but for a variety of reasons choose to stick with unutilized capacity when sales are decreasing. As such, community social capital is a socio-economic factor that might affect managerial resource adjustment decisions via different channels.  Methods: The method of the present research is descriptive-correlation because in this study the principle is to make hypotheses, test them, explain the relationships between phenomena and also analyze the dependent variable based on independent variables.For this purpose, we have collected the financial information related to 191 companies listed in Tehran Stock Exchange during the period of 2012 to 2018 and measure the community social capital index by different provinces of the country. In order to measure the community social capital index, we used the components of participation rate in elections, labor force participation rate, density of social networks and density of non-profit organizations by quarterly method. We also use multiple linear regression patterns to test research hypotheses.  Results: Research findings indicate that, there is a significant relationship between community social capital and the degree of stickiness in selling, general and administrative costs. In this regard community social capital significantly increases the degree of stickiness in selling, general and administrative costs. The findings also show that, there is no significant relationship between community social capital and the degree of stickiness in the total operating costs and cost of goods sold. Hence, we observe an issue related to the personal motivations of managers and their opportunistic behaviors. Conclusion: Based on the findings of the study, it can be argued thatcommunity social capital restrains managers from taking opportunistic resource adjustment decisions that would reduce costs stickiness. And this leads to an increase in the degree of costs stickiness. This article confirms the important role of managerial opinion in cost behavior and how local environmental factors show differences in firm’s cost behavior.

Khan, Sania

This study aims to investigate the impact of human resource accounting (HRA) on the overall performance of the organization. By presenting the details of HRA the study identifies various dimensions of organizations’ financial aspects viz., human capital efficiency, organization profitability, return on asset, and return on equity. To understand the impact of various measurements, the study collected required data from 268 responses of human resource and finance departments of SME firms and analyzed the data using linear regression and the result of ANOVA and coefficient values illustrated there is a positive significant effect of HRA on human capital efficiency, organization profitability and return on equity. This is evident that the SME firms in Saudi Arabia are aware of the benefits on HRA of the organization and the only concern is it needs rapid implementation initiatives from the management which is possible with wide awareness across the nation. However, there is no significant effect of HRA on return on assets. This study contributes to the SME firms, human resource departments, and managerial decision-makers to understand the HRA concept and its usefulness to a make positive difference in their financial statements.

Jessica Cecilia Chandra, Hartono Rahardjo, Irene Natalia

Tax is one of state revenue sources which is very important for supporting the sustainability of a country's development. A country needs much fund to finance development, thus the government has increased the tax revenue in RAPBN (National budget draft) 2014. This shows that the demand of public tax revenue is increasing. However, the effort to optimize the state fund from tax revenue has many obstacles. One of the obstacles to optimize the tax revenue is tax avoidance. In general, the taxpayers tend to minimalize the amount of tax that should be paid to the state. It causes the tax revenue that should be accepted by the state is not as big as the payments made by the taxpayer. Therefore, this study aimed to examine and analyze the influence of the execu-tive risk preferences and the company size towards tax avoidance in mining companies listed in Indonesia Stock Exchange 2010-2013. This research used quantitative method with hypothesis testing. The dependent variable is tax avoidance, whereas the inde-pendent variables are the executive risk preferences and the company size. The data sources were collected from Indonesia Stock Exchange website and the company’s website as secondary data. Multiple linear regression was used in data analysis technique. The result showed that the executive risk preference and the company size have significant influence on the tax avoidance. Execu-tive risk preferences have significant positive influence on tax avoidance, whereas company size has significant negative influence on tax avoidance.

Maylina Rahmad Eka Syahputri, Amrie Firmansyah

This study aims to review the implementation of accounting policies that include account receivables management and its policies as well as internal controls applied in Micro, Small and Medium Enterprises. The object used in this research is PT. XYZ engaged in advertising services. The research method used in this study using qualitative methods. The study was conducted during the period of April-June 2018. Interviews with the informant were conducted during the second week and third week of April 2018. The selection of informant is based on knowledge capabilities related to the information in this study. The informant in this research is the staff of finance at PT. XYZ. This research concludes that PT. XYZ generally has good accounts receivable management because PT XYZ has a collection procedure of receivable to clients. However, PT. XYZ does not yet have an adequate account receivable management policy because of PT. XYZ does not have good credit standards and credit terms, but the collection policy is quite effective by the company. Furthermore, PT. XYZ, in general, has performed internal control over the accounts receivable fairly well.

Starting from the controversial influence that prudence may have on the credibility of accounting information and from the fact that there are different views of the global accounting systems on this concept, the present research aims to analyze the level of formal convergence between the Romanian accounting regulations and the International Financial Reporting Standards (IFRS) on the application of prudence. In this regard, the requirements for provisions, property, plant and equipment, inventories and receivables were considered, with a focus on asset depreciation and impairment losses, elements that were considered in this case as being representative for prudence in accounting. Using the Jaccard coefficients, the paper compares the requirements of the Romanian accounting regulations, represented by OMFP no. 1802/2014 with the ones presented in IAS 16 „Property, plant and equipment”, IAS 36 „Impairment of Assets”, IAS 38 „Intangible Assets”, IAS 37 „Provisions, Contingent Liabilities and Contingent Assets”, IAS 32 „Financial Instruments: presentation” and IFRS 9 „Financial Instruments”. The results show that the highest degree of convergence is identified for the provisions, and the lowest for financial assets. Also, the requirements on depreciation and impairment losses presented in OMFP no. 1802/2014 differ significantly from those presented in IFRSs.

risda risda

Penelitian ini bertujuan untuk menganalisis pengaruh Pengaruh Penerapan PP No 71 Tahun 2010, Pemanfaatan E-Sbn Ritel Online, Dan Good Governance (GG) Terhadap Keterandalan Laporan Keuangan pada Pemerintah Kota Yogyakarta. Data penelitian ini diperoleh dari koesioner (Primer) yang dibagikan kepada Asisten Pemerintah, Asisten Perekonomian, Asisten Administrasi Umum. Populasi dalam penelitian ini adalah orang- orang yang bekerja pada pemerintah kota yogyakarta. Sampel yang digunakan dalam penelitian ini  sebayak 70 responden. Penelitian ini menggunakan analisis regresi berganda Hasil penelitian ini menunjukkan bahwa (1) Penerapan PP No.71 tahun 2010 tidak berpengaruh signifikan. Hal ini dibuktikan dengan hasil t hitung 1,355 lebih kecil dari t tabel 1,66757 dan tingkat signifikansi sebesar 0,180 > 0,05 (2) Pemanfaatan e-sbn ritel online  tidak berpengaruh signifikan. Hasil pengujian menunjukkan bahwa nilai t hitung 0,444 lebih kecil dari nilai t tabel 1,66757 dan tingkat signifikansi 0,658> 0,05 (3) good governance berpengaruh signifikan. Hasil uji hipotesis menyatakan bahwa nilai t hitung 3,374 lebih besar dari nilai t tabel 1,66256 dan tingkat signifikansinya 0,001< 0,05.

Andréia Carpes Dani, Ilse Maria Beuren

The goal of this study is to identify changes resulting from the accounting convergence to the international accounting standards in Controllership, as an administrative body, in the role of the controller and in the accounting information systems of the company. A research with qualitative approach was conducted through a case study on a major manufacturer of electrical equipment, one of the largest in the industry worldwide. The questionnaire from the study of Angelkort, Sandt and Weißenberger (2008), composed of seven categories of analysis and twenty open questions, was adapted for the interview with the controller and the accountant of the company. The survey results are consistent with those of Angelkort, Sandt and Weißenberger (2008) in the following aspects: the adoption of IFRS resulted in using an integrated information system with data in accordance with the new standards requirements; the database of Financial Accounting has also stated being used by the Controllership; the Controllership body has gained greater importance in the company due to intensive monitoring of the IFRS implementation process; the controllers had changes in their functions and will provide information to Financial Accounting, in addition to those provided to internal control and support decision-making.

Khalid A. Fakeeh, King Abdullaziz

J. Pereira, A. Silva, M. Dos-Santos

Abstract In Portugal, the general adoption of the International Accounting Standards was made under the SNC-Accounting Normalization System, in 2010. The SNC carried out new bookkeeping rules concerning the way government grants related to assets. While in the past these grants were treated as liabilities during the economic life of the asset, now the Accounting and Financial Reporting Standards n.° 22 (NCRF n.° 22) report them as an item of equity capital. This procedure is an exception to the rules stated in IAS. The aim of this study is to analyze whatever the accounting for government grants impact on equity capital and, consequently on financial ratios, of Portuguese companies in the agricultural sector. We collect financial information of 2009, from 124 enterprises operating in the agricultural sector, which had report subsidies for investment. The sample was draw from SABI data base. Our model used the amounts reported as “Accrued and deferred income - Income taxes - Subsidies for Investments” (old bookkeeping rules), at 31/12/2009, and estimates the values of the equity capital and financial ratios. We found a positive variation in equity capital, which corresponds to an increase of nearly 4.5%. Consequently it caused an increase of 4.7% in the indicator of financial autonomy, and also had a positive impact on the solvency ratio, with an average variation greater than 11%. Our research shows that the new bookkeeping rules have important implication in the values of some financial ratios of Portuguese companies. Even though the new bookkeeping procedures are different from those stated in IAS n° 20, Portugal opted by the same rules as those that Spain and France follow since long time ago and thus Portuguese companies are in equal competition condition to apply European Programs for financial support of investment projects, since it requires some minimum values at certain ratios.