Hasil untuk "Accounting. Bookkeeping"

Stoycho Rusinov, Nadya Sokolova

This paper introduces a novel approach to teaching accounting as an integrated system by utilizing Excel as an emulation-like environment for the real flow of accounting information in the bookkeeping process. Leveraging Excel’s widespread accessibility and computational capabilities, the proposed system allows students to engage with complex accounting scenarios that require understanding the flow and interaction of multiple accounting objects. The system supports accurate calculations, automated financial reporting, and flexibility in account management, enhancing adaptability to diverse educational settings. A key advantage is its ability to initiate the accounting process with a trial balance containing non-null entries, a feature often unavailable in subscription-based accounting software. This Excel-based system provides a practical and intuitive platform for conducting examinations and fostering a deeper understanding of accounting principles, bridging the gap between theory and practice in accounting education.

aryani intan endah rahmawati, Pipin Aulya

This study aims to examine the influence of tax ease, tax morality, perception of justice, and tax knowledge on tax compliance of individual taxpayers registered at the Pratama Tax Office in Surakarta. The compliance ratio in submitting Annual Tax Returns at the Pratama Tax Office in Surakarta has experienced fluctuations over the past five years. The perceived impact of non-compliance in tax payment includes a reduction in the supply of the State Revenue and Expenditure Budget and results in structural economic turmoil caused by the accumulation of funding through national debt. The method employed in this research is quantitative research, and the sample used consists of individual taxpayers registered with the Pratama Tax Office in Surakarta. The sample was obtained using a convenience sampling technique, resulting in a sample size of 100 respondents. The findings indicate that tax morality influences tax compliance, while tax ease, perception of justice, and tax knowledge do not influence tax compliance. This research contributes to stakeholders understanding the factors influencing individual tax behavior to design more effective tax regulations.

Qomariah Qomariah, Supami Wahyu Setiyowati, Mochamad Fariz Irianto

This research aims to analyze the influence of literacy, income and good governance on cash waqf decisions and examine the role of good governance as a mediating variable in this relationship. The research method uses a quantitative approach with primary data by distributing questionnaires online and offline to the waqifs. This research's population is the General Ahmad Yani Mosque, Malang City congregation. A total of 76 samples were collected using a purposive sampling technique. The research model uses Partial Least Square structural equations with the help of SmartPLS software version 4.1.0. by testing the outer model, inner model, and hypothesis. The research results reveal a positive and significant influence between literacy, income, and good governance when giving cash waqf. Good governance can mediate the influence of literacy and income on giving cash waqf. Cash waqf is not only influenced by literacy and income factors, but the implementation of institutional solid good governance can strengthen the trust of wakifs, thereby increasing cash waqf revenues. This research can complement previous theories and become a reference for further research. This research can be a reference for cash waqf managers in increasing the number of waqifs and implementing good governance.

فرامرز حیدری, مهدی کاظمی علوم, محسن ختن لو

چکیدهموضوع و هدف مقاله: سنگربندی (جبهه‌گیری) مدیران، منجر به فزونی قدرت و اولویت حفظ وضعیت شغلی آنها نسبت به منافع سهامداران می‌گردد. این شرایط هزینه‌های نمایندگی و ریسک سهامداران را افزایش داده و منجر به کاهش ارزش شرکت می‌گردد. مدیران جبهه‌گیر بر اساس اهداف خود از بدهی‌های با سررسیدهای مختلف بهره می‌برند. حضور دولت در شرکت‌ها می تواند بر رفتار مدیران جبهه‌گیر اثرگذار باشد و آنرا تعدیل نماید. بر این اساس، هدف این پژوهش بررسی تأثیر سنگربندی مدیریت بر سررسید بدهی با تأکید بر نقش میانجی محدودیت مالی در شرکتهای وابسته به دولت در مقایسه با شرکتهای غیروابسته به دولت است. روش پژوهش: به منظور دستیابی به هدف پژوهش، داده‌های 129 شرکت در یک دوره 8 ساله از سال 1394 تا سال 1401 مورد مطالعه قرار گرفته است. جهت آزمون فرضیه‌های پژوهش از مدل رگرسیون خطی چندگانه و آزمون سوبل استفاده شده است. یافته‌های پژوهش: نتایج نشان می‌دهد که سنگربندی مدیریت تأثیر مثبت و معناداری بر سررسید بدهی دارد. همچنین محدودیت مالی در رابطه بین سنگربندی مدیریت و سررسید بدهی نقش میانجی جزئی دارد. یافته‌های پژوهش نشان می‌دهد وابستگی شرکت‌ها به دولت، هر دو رابطه سنگربندی مدیریت و محدودیت مالی و رابطه سنگربندی مدیریت و سررسید بدهی‌ها را تضعیف می‌نماید. نتیجه گیری، اصالت و افزوذه آن به دانش: بر اساس نتایج پژوهش می‌توان بیان نمود که سطوح فعلی سنگربندی مدیریتی در شرکت‌ها، مخصوصاً شرکت‌های غیر وابسته به دولت، مشوق‌ تصمیمات پرخطر تأمین مالی است و می‌تواند منافع مدیران را بیشتر و تعارض بین مالکان و مدیران را تشدید نماید.

Sergio Andrés Sierra Luján, Edwin Andrés Jiménez Echeverri , Ana María Cardona Giraldo et al.

El presente trabajo de investigación se centra en la evaluación del desempeño financiero de las empresas colombianas dedicadas a la fabricación de productos derivados de la refinación del petróleo, tomando como insumo la información contable reportada en el periodo de 2012 a 2021, para lo cual se midió de manera longitudinal el valor económico agregado como indicador de desempeño financiero y se usó el modelo panel de datos para analizar el impacto de variables económicas sobre el desempeño medido. Los hallazgos revelan que, estas empresas han generado valor económico a lo largo del tiempo, con excepción del año afectado por la pandemia. Adicionalmente, variables como la producción bruta e industrial, el precio del petróleo y el personal permanente, tienen un impacto positivo en el desempeño financiero de estas empresas. Por otro lado, se observa que el empleo temporal y la inversión en activos fijos pueden tener un efecto negativo en su desempeño financiero.

A. M. Elokhov, T. V. Alexandrova

The article focuses on the study of the interaction of digital processes in the “city-region-country” system when assessing the overall level of digital transformation of the Russian economy, since the works devoted to the consideration of the results of the introduction of digital technologies in the country do not analyze the features of territorial digital processes. The research aims at the necessity and possibility to show specific digitalization features of cities and regions in the existing evaluation methods of the Russian economy digital transformation index. The researchers used logical, systematic and comparative analysis methods to analyze the digitalization indicators of the largest Russian cities and regions. The authors analyze the digitalization indicators of the largest Russian cities and regions between 2014– 2018; they define indicators, reflecting regional disproportions of the national economy digitalization; and develop new methods to evaluate digital inequality in the system “city-region-country”. The use of the suggested indicators will improve the existing methods of evaluation of the largest Russian cities digitalization, increase the fairness of digital processes and technologies evaluation for making decisions in the system of state, regional and municipal government.

Fernando Menichelli, Gastón Milanesi

La presente investigación busca explorar y describir los cambios operados en las representaciones psíquicas del trabajo de un grupo de internos, insertos en un dispositivo laboral institucional. Es un estudio cualitativo que utiliza como método la historia de vida y la técnica administrada es la entrevista semidirigida. Brinda, además, un aporte a la administración desde un enfoque cualitativo y la aplicación poco usual, en este ámbito de conocimiento, del método historia de vida. Se examinan cinco internos por medio de entrevistas en profundidad en diferentes momentos cronológicos de su inserción en el programa laboral. Los resultados obtenidos brindan elementos a los directivos, o gestores, para la definición y desarrollo de políticas de tratamiento penitenciario como así también elementos valiosos para el desarrollo de prácticas ajustadas en recursos humanos a las diferentes empresas que trabajan con estos grupos.

N. N. Parasotskaya, N. D. Yakovlev

The article is devoted to the advantages and disadvantages of debt instruments to finance government needs. This topic is relevant because the current economic situation in conjunction with the tasks of breakthrough development requires a sufficient level of sustainability of public finance. To substantiate in detail the possibility of using public debt the article describes the basic peculiarities of budgeting mechanism: what a budget is, its revenue and expenditure, effective budget balancing in case of budget deficit. Within the given framework, the author focuses on the essence of public debt and borrowing, determines their place in the budgeting mechanism, reviews foreign experience and identifies advantages and disadvantages of this tool which makes it possible to assess the necessity of applying this mechanism. The conclusion is made that using public borrowing is appropriate because it provides an opportunity for budget maneuvering and helps to mitigate negative consequences of economic shocks but it is necessary to take into account the current economic situation along with the risks of financial stability, thus to conduct a balanced debt policy.

The study presents relevant aspects regarding the evolution of the audit reporting after the economic recession. The motivation of the author to tackle this topic about the new tendencies in audit reporting was the actuality and importance granted to the new extended audit report. Thus, at the level of the speciality literature, a variety of studies on the evolution of the reporting in audit and the role it has were analysed. Following the conceptual delimitation and the presentation of the speciality literature’s study, the author undertook empirical research which targeted the amendments made to the audit report for the years 2015 respectively 2016. The result of this analysis shows that the majority of the entities listed on the stock exchange have respected the new structure of the audit report for the year 2016.

I Gusti Ayu Purnamawati

Abstract: The Accountability and Disclosure Dimensions in the “Nampah Batu” Tradition. This study aimed to examine accountability and disclosure in the tradition of “nampah batu”. The method used was in-depth interviews with participants and emics in Depeha Village, Bali. This study found that the financial management is still simple, especially in the aspect of liability disclosure. This caused constraints in the application of value for money. In addition, the budget implementers are free to use funds, without thinking of efficiency. Even so, the community has never committed funds because of their attachment to niskala (divinity).

Carlos Raniel Domingues, Isabel Barros Rasia, Janaina Mendes Oliveira et al.

O artigo analisou o grau de inovação de quatro empresas de Tecnologia da Informação e Comunicação (TICs) da cidade de Pelotas/RS. Utilizou-se a metodologia do Radar da Inovação em que a empresa pode inovar, denominada de dimensões da inovação Sawhney et al (2006) e Bachmann e Destefani (2008). Os resultados mostraram que a inovação tem maior presença na dimensão ambiência inovadora, com ambiente informal, pouco burocrático que propiciou a geração de novas ideias. Entretanto, a dimensão presença possui o menor grau de inovação, sendo ineficaz em propor novas formas de distribuição dos produtos/serviços ou aprimorar os pontos já existentes de forma inovadora. Identificou-se a importância da inovação e do planejamento, evidenciou-se uma amplitude de formas para inovar nas empresas.

João Antonio de Mendonça Júnior, Carlos Heitor Campani, Ricardo Pereira Câmara Leal

Este artigo propõe um modelo de pontuação para a escolha de fundos de investimento em ações (FIAs) brasileiros de gestão ativa com alfa de Jensen positivo e significativo. Duas medidas de desempenho e oito características dos FIAs foram obtidas entre 2004 e 2014. O conjunto de características é amplo e foi codificado como variáveis binárias. A amostra conta com 1.417 fundos e minimiza o viés de sobrevivência porque inclui FIAs iniciados e encerrados. A pontuação foi estimada por regressão logística binária. Menos de dez por cento dos FIAs apresentaram alfa positivo e significativo. O modelo aponta o desempenho passado como a característica mais importante para selecionar um FIA com alfa significativamente positivo. A gestão independente, o investimento em cotas de outros FIAs e fundos iniciantes ou menos longevos também são importantes nessa seleção. Testes fora da amostra indicam que os FIAs de maior pontuação exibiram alfas significativamente positivos frequentemente e negativos raramente. Os FIAs de maior pontuação superam amiúde carteiras igualmente ponderadas, particularmente quanto ao retorno ajustado ao risco. Há várias indicações de que os gestores profissionais procuram limitar a volatilidade, mesmo que com o sacrifício do retorno. Há implicações relevantes para o investidor individual.

Marcelo Marchine Ferreira, Cristina Hillen

Inserida no campo da Docência no Ensino Superior, esta investigação teve por objetivo compreender quais contribuições mestrados e doutorados forneceram para professores-contadores universitários em termos de aprendizado dos saberes necessários para o exercício profissional da docência. A revisão de literatura abordou questões relativas à formação e desenvolvimento profissional de professores do ensino superior, aos saberes docentes na perspectiva de Tardif (2012), à formação para pesquisa e para o ensino e ao papel da pós-graduação stricto sensu na formação do professor de contabilidade, resgatando resultados de pesquisas já realizadas no âmbito da contabilidade. Metodologicamente a investigação teve orientação qualitativa como estratégia geral. A coleta de dados se deu por meio de entrevistas semiestruturadas aplicadas a 12 professores dos cursos de Ciências Contábeis de uma universidade pública estadual. As análises foram realizadas fundamentando-se na Análise Textual Discursiva, método que se situa entre a Análise de Conteúdo e a Análise do Discurso. Como principal resultado, apurou-se que a percepção que têm sobre contribuição da pós-graduação para seus processos formativos docentes está relacionada mais com aprendizagem e atualização de conteúdos disciplinares específicos do que com o aprendizado de outros saberes necessários ao exercício docente. Percepção essa que se alinha a resultados de estudos sobre cursos de stricto sensu e aprendizagem da docência. Sobre os demais saberes profissionais docentes, há ausência nos discursos dos investigados sobre terem tido algum contato formal com eles (em disciplinas ou estágios docentes) no decurso da realização dos seus mestrados e doutorados.

Evelyn Ivonne Díaz Montaño

Editorial

Nur Wahyuning Sulistyowati

Penelitian ini bertujuan untuk mengetahui kinerja keuangan PT Pelabuhan Indonesia III Surabaya selama 5 tahun dari tahun 2006 sampai 2010. Metode yang digunakan dalam penelitian ini adalah penelitian deskriptif dengan menggunakan data sekunder yang berupa laporan keuangan perusahaan selama 5 tahun dan menggunakan metode pengumpulan data secara dokumenter. Data yang digunakan dalam penelitian ini adalah laporan keuangan selama 5 tahun dan 8 rasio keuangan yaitu rasio likuiditas yang terdiri dari current ratio dan quick ratio; rasio aktivitas yang terdiri dari net fixed asset turn over dan asset turn over; rasio leverage yang terdiri dari financial leverage dan debt ratio; serta rasio profitabilitas yang terdiri dari net profit margin dan ROA. Hasil penelitian menunjukkan bahwa aktivitas dan leverage selama 5 tahun mengalami peningkatan sedangkan rasio likuiditas rasio profitabilitas mengalami fluktuasi bahkan cenderung menurun. Simpulan penelitian bahwa analisis rasio keuangan dapat digunakan untuk menilai kinerja keuangan PT Pelabuhan Indonesia III Surabaya yang menunjukkan hasil kinerja keuangan perusahaan ini mengalami peningkatan meskipun tidak signifikan.

Harlan de Azevedo Herculano, Geovanne Dias de Moura

O estudo objetivou analisar a influência do nível de concentração de capital sobre a qualidade da informação contábil em empresas brasileiras de diversos setores econômicos listadas na BM&FBovespa. Para tal, realizou-se pesquisa descritiva e quantitativa em uma amostra composta por 222 companhias, com dados obtidos por meio do banco de dados Economática referentes ao período de 2010 a 2012. Como proxy para analisar a qualidade da informação contábil, foram utilizadas duas características: persistência dos resultados contábeis e do fluxo de caixa (DECHOW; SCHRAND, 2004) e oportunidade da informação contábil (BUSHMANN et al., 2004). Em relação a concentração do capital foi verificado o percentual total de ações (ordinárias e preferenciais) em posse dos controladores. Os resultados demonstraram maior persistência nos resultados contábeis e nos fluxos de caixa e, também, maior oportunidade da informação contábil nas empresas com maiores concentrações de capital, indicando que a concentração de capital pode ser um fator influenciador para a qualidade da informação contábil.

Adhyaksa Rianristyadi

This study aims to: (1) to determine the differences in perceptions between students who have and who have followed the accounting courses accounting practitioners of Islamic sharia, (2) to determine differences in perceptions between students who have not taken an accounting class accounting practitioners Islamic sharia and the practitioners Islamic accounting, and (3) to determine differences in perceptions between students who have attended courses and practitioner of Islamic accounting accounting accounting practitioners Islamic sharia. Object of this study was the perception of students and practitioners of the Islamic accounting practitioners. In this research, the writer uses descriptive method and the T-Test using SPSS computer program. Results of data analysis and hypothesis testing is done by processing the data from the questionnaires distributed to accounting students at Sultan Agung Islamic University, School of Economics Central Java, and the State Islamic Institute Wali Songo many as 99 people and practitioners of Islamic accounting in Islamic banks City Semaranng many as 27 people. Based on the analysis of data, it can be concluded that: (1) there are differences in perception between accounting students who have and have not been taking courses toward a paradigm of Islamic accounting, ethics, and competence of practitioners of Islamic accounting, (2) there are differences in perception between accounting students who have to take accounting courses and accounting practitioners of Islamic sharia on paradigms, ethics, and competence of practitioners of Islamic accounting, and (3) there are differences in perception between accounting students who have taken accounting courses and accounting practitioners of Islamic sharia on paradigms, ethics, and competence of practitioners of Islamic accounting.