Hasil untuk "Accounting. Bookkeeping"

Wael Abdallah, Arezou Harraf, Hasan Al Wael

Purpose This study aims to investigate the factors affecting artificial intelligence (AI) implementation in the accounting industry and compares it among the private and public accounting sectors. Design/methodology/approach This study uses a theoretical framework that combines the technology–organization–environment model, the innovation diffusion theory model and the technology acceptance model. A convenience sampling method was used to obtain 561 surveys from accounting, finance management, auditing and bookkeeping professionals in public and private organizations in Kuwait. The data were analyzed using the partial least squares structural equation modeling. Findings This study demonstrates that all individual and organizational variables significantly affect AI implementation in the accounting industry, as supported by adequate values of path coefficient and a p-value of <0.05, except competitive pressure, which did not reach statistical significance. Multi-group analysis indicates statistical differences between the private and public sectors regarding organizational culture, regulatory support and perceived ease of use in AI implementation. Originality/value To the best of the authors’ knowledge, this study is the first to compare AI implementation in the private and public accounting sectors. Its findings could redesign the authors’ understanding of AI implementation in the accounting industry.

Anissa Hakim Purwantini, Lukluul Khasanah, Rahma Pravitasari et al.

The Talatik home industry has been around for about two years and has experienced several obstacles to maintain business sustainability. This community service activity aims to increase the knowledge and skills of Talatik MSME human resources related to digital marketing and financial bookkeeping. The methods used are training and mentoring the implementation of digital marketing and MSME accounting. The results of the activity showed that Talatik MSMEs already have an Instagram account used for online promotion which has an impact on increasing sales by 15%. This is also supported by a new logo and packaging that strengthens product branding. In addition, Talatik SMEs have also been able to carry out simple bookkeeping so that they can determine business profits and future business strategies that lead to business sustainability.

Maryanto, Gampo Haryono, Ayu Esteka Sari et al.

The application of digital accounting can increase accessibility to business information, and this allows stakeholders to make ‎better decisions, thereby creating a sustainable business. There are still many MSME actors who do not realize that well-organized financial records and bookkeeping are important. When micro business actors develop and must be managed ‎professionally, business actors are ready with the modern management concept. This study aims to analyze the influencing ‎factors of the implementation of accounting digitization for MSMEs in Kerinci Regency. Using a quantitative approach with ‎secondary data, this study involved a sample of 100 MSMEs in Kerinci Regency. Sampling was carried out by the purposive ‎sampling method, and data analysis was conducted using the AMOS program. The findings of the study show that technology, internal ‎organizations, regulations, and economic situations have a positive influence on the application of digital accounting to MSMEs ‎in Kerinci Regency. These findings emphasize the importance of these factors in driving the growth and sustainability of ‎MSMEs in Kerinci City and provide valuable insights for future policies and practices. This research also provides important ‎insights for policymakers and MSMEs actors in designing strategies to optimize‎.

José Londoño-Cardozo

This paper explores the relationship between accounting and artificial intelligence (AI), highlighting the transformation of accounting practice through history, from its origins in ancient civilizations to the current digital era. It begins with a historical journey, from Mesopotamia to the Roman Empire, mentioning milestones such as the Merdiban method and Luca Pacioli's double-entry bookkeeping. The core of the study is a systematic review that assesses the impact of AI and Industry 4.0 on the accountant's role, emphasizing how technological evolution has driven efficiency and accuracy in accounting processes, transforming tasks and roles. Digitalization, far from rendering the accountant obsolete, provides the opportunity to adopt strategic roles, moving towards data analysis and decision-making. However, a challenge is highlighted in accounting education, which must evolve to equip professionals with the necessary skills in this digital context. In conclusion, it is argued that AI and automation not only redefine the accounting field towards technological integration but also ensure its future relevance, urging for proactive adaptation and interdisciplinary collaboration in the digital age.

Adinda Agustinayu Rizkyaningrum, Lisa Yuni Lestari, M. Febrianto et al.

Financial bookkeeping plays an important role to determine the financial condition in one transaction period. Financial bookkeeping that is carried out systematically, referring to accounting, can improve transparency, financial control and decision making, especially Sharia accounting bookkeeping. However, the level of Islamic financial literacy of small and micro businesses is still low. This assistance is a form of increasing the understanding of micro, small and medium enterprises about financial bookkeeping through Istishna accounting. Assistance was carried out in 3 businesses, namely the Cikra Pecel chili business, the brick press business and the Sanma Bouquet business, which was carried out through interviews and service learning on May 3, 2025. The results obtained that in the pre-implementation stage, the three businesses had simple bookkeeping that was not systematic and did not recognize the Istishna accounting contract and bookkeeping. The implementation stage was carried out by providing material for the introduction of Istishna accounting contracts and bookkeeping. At the third post-implementation stage, the three business actors gained understanding and knowledge that was not just theory but also the practice of journaling and determining business profits and losses. The evaluation results show that further mentoring activities are needed to strengthen the understanding and consistency of Sharia accounting bookkeeping practices for MSMEs on a regular basis.

Alan Sangster

To economic historians, double entry bookkeeping served two primary purposes before 1800: control over debt and distant agents, factors, and partners. Few used it to identify overall profit or wealth, doing so only when accountable to others. They reached their conclusions from examination of primary sources within the wider context in which businesses operated. In contrast, the traditional antiquarian accounting history literature using the same sources tells a very different history, dominated by a focus on technique, present-minded teleological research methods, and an absence of context and critical reflection. The ‘what’ and ‘how’ of the bookkeeping is described, but ‘why’ is not asked, leaving motivations unknown, practices neither understood nor explained; and unsupportable assertions are accepted as axiomatic fact. Due to a lack of new enquiry, this literature is becoming increasingly corrupted by misunderstanding. This article considers why this came about and calls for change before it is too late.

Stefan Reichelstein

With the climate crisis intensifying in urgency, the stakeholders of global companies are clamoring for more reliable reporting regarding a company’s overall carbon footprint as well as the emissions attributed to individual products and services. In this article, I synthesize recent innovations by select firms, industry consortia, and academic studies in the field of corporate carbon accounting. These innovations pertain to the architecture of a firm’s carbon accounting system, for instance, the adoption of transactional double-entry bookkeeping so that stock variables can be tracked separately from periodic flow variables. In addition to questions of architecture, recent contributions to the field of carbon accounting have raised a host of specific accounting issues pertaining to boundaries, allocation rules and the recognition of carbon credits. Ideally, these issues will be addressed through a set of commonly accepted carbon accounting principles, akin to Generally Accepted Accounting Principles. Wide adoption of such principles would enhance the comparability and reliability of corporate carbon reports, and thereby provide companies with stronger long-term incentives to embark on effective decarbonization pathways.

B. Ginting

The company's objectives can be effectively carried out by utilizing an information system that has been automated in the company's business activity pattern. Digital transformation in business activities refers to the transformation of the company's financial management in the representation of accounting information systems with the use of digital formats. The use of collaboration in accounting systems and technology can provide business owners with the opportunity to increase efficiency and effectiveness in decision making. In this study, data collection techniques were carried out through literature studies of library materials and in-depth interview methods with micro, small and medium enterprises (MSMEs) of agam warkop in Medan City. The results of interviews and literature studies were analyzed so as to answer research questions, Digital accounting can help improve business performance, Computerized bookkeeping helps in recording inventory and sales records, which greatly helps computerized records, financial reporting with, using digitalization makes it easier for businesses to use financial reports as a decision-making tool.

Temitayo Oluwaseun Jejeniwa, Noluthando Zamanjomane Mhlongo, Titilola Olaide Jejeniwa

The rapid integration of artificial intelligence (AI) into various industries has catalyzed transformative changes in accounting practices and financial reporting. This comprehensive review explores the multifaceted impact of AI on modern accounting, shedding light on the ways in which advanced technologies are reshaping traditional financial processes. The implementation of AI in accounting has led to increased efficiency and accuracy in routine tasks. Automation of data entry, reconciliation, and routine bookkeeping activities has not only reduced the risk of human errors but has also allowed accountants to redirect their focus towards more strategic and value-added activities. Machine learning algorithms are adept at analyzing vast datasets, identifying patterns, and predicting financial trends, enabling accountants to make more informed decisions. Furthermore, AI has revolutionized the auditing process, enhancing the detection of anomalies and fraudulent activities. Through continuous monitoring and analysis of financial data, AI-powered systems can quickly identify discrepancies, mitigating risks and ensuring the integrity of financial reports. This has profound implications for regulatory compliance and corporate governance, fostering greater transparency and accountability. In the realm of financial reporting, AI has played a pivotal role in improving the quality and timeliness of information. Natural Language Processing (NLP) technologies enable the extraction of valuable insights from unstructured data sources, facilitating the generation of comprehensive and insightful financial reports. This not only accelerates the reporting process but also enhances the communicative value of financial information to stakeholders. Despite the evident benefits, the widespread adoption of AI in accounting brings forth challenges such as ethical considerations, data security, and the need for upskilling the workforce. Ethical concerns regarding bias in AI algorithms and the responsible use of automation in decision-making processes necessitate a thoughtful approach towards AI integration in accounting practices. In conclusion, this review underscores the transformative impact of AI on modern accounting practices and financial reporting. As organizations navigate this technological revolution, a balanced approach that addresses ethical concerns while maximizing the benefits of AI will be crucial for the continued evolution of the accounting profession. Keywords: Impact, Artificial Intelligence, Modern, Accounting, Practices.

Rúbyla da Silva Almeida Siqueira, Elis Regina de Oliveira, Geovane Camilo dos Santos et al.

Objetivo: analisar a relação entre o desempenho econômico-financeiro e operacional das instituições bancárias listadas na B3 S.A. – Brasil, Bolsa e Balcão e as variáveis socioeconômicas. Método: trata-se de pesquisa quantitativa e documental com amostra composta por 15 bancos, totalizando 390 observações trimestrais para o período de 1T2015 a 2T2021. Para o alcance do objetivo, aplicaram-se um painel balanceado e o teste de Wilcoxon. As variáveis socioeconômicas foram: dívida interna líquida (DIL), inflação (Índice Geral de Preço - Mercado [IGP-M]), taxa de desocupação (Desoc), Produto Interno Bruto (PIB) e número de óbitos decorrentes da Covid-19. Além disso, utilizou-se o ativo para controle do tamanho dos bancos. Originalidade/Relevância: o estudo é relevante em virtude da função de agente intermediário que os bancos exercem na economia brasileira. Com isso, identificar as variáveis exógenas que influenciam os indicadores de desempenho, bem como conhecer a performance dessas instituições no período antes e durante a pandemia Covid-19, gera informações úteis para nortear as tomadas de decisões dos stakeholders. Resultados: o ambiente socioeconômico afetou a rentabilidade das instituições bancárias, mais acentuadamente, daquelas que apresentam baixo nível de governança corporativa. As variáveis exógenas: Dívida Interna Líquida, inflação e taxa de desocupação afetaram significativamente a lucratividade, a rentabilidade e a dependência de capital de terceiros. A pandemia, tendo como proxy o número de óbitos por Covid-19, apresentou relação com encaixe voluntário, lucratividade e rentabilidade. O teste de média indicou que a pandemia provocou perda de rentabilidade, maior dependência de capital de terceiros, redução de liquidez e menor capacidade em gerar receitas por meio dos depósitos. Contribuições teóricas/metodológicas: este estudo contribui com a literatura ao evidenciar que os indicadores contábeis e operacionais dos bancos sofrem influência do ambiente socioeconômico, além de evidenciar que eles apresentaram desempenhos menos expressivos no período de pandemia.

Selfira Salsabilla

Main Purpose - This study aims to analyze the influence of labor market considerations, subjective norms, self-efficacy-technical skills, and outcome expectations on the intention to become a tax consultant. Method - This study uses a quantitative method with the Structural Equation Modeling (SEM) approach. The research sample consisted of 170 students of the UII Tax Accounting study program. Main Findings - The results of the study indicate that students’ intention to become tax consultants is more influenced by subjective norms and outcome expectations. However, no influence of labor market considerations and self-efficacy of technical skills on the intention to become a tax consultant was found. Theory and Practical Implications - The results of the study show that the surrounding environment is a factor that influences becoming a tax consultant. Therefore, academics need to provide adequate information about the role of the current tax consultant profession. In addition, the results of this study can be a basis for companies that want to recruit tax consultants to provide compensation and rewards that are in accordance with their work. Novelty - This study elaborates on the Theory of Planned Behavior (TPB) and Social Cognitive Career Theory (SCCT) to explore students’ intentions to become tax consultants.

Gholamreza Soleimani Amiri, Neda Pourgholamreza

Objective: “The purpose of this study is to investigate the effect of auditor industry specialization on audit fees and audit report lag. In addition, this study examines the effect of audit report lag on the relationship between auditor industry specialization and audit fees”. Method: “In this research, the data of 132 companies admitted to the Tehran Stock Exchange during the period from 2014 to 2023 were used. Also, in this research, Standard Audit Fee Model and multivariate linear regression with fixed effects has been used”.Results: “The results showed that the auditor industry specialization does not affect the audit fee. However, the auditor industry specialization has a significant effect on the audit fees by mediating the audit report lag. Also, the results have shown a significant negative effect of the auditor's specialization in the industry on the audit report lag”.Conclusions: “In general, this research shows that companies that contract with audit firms with specialization in the industry pay less due to the expertise of the audit firm and the timeliness and brevity of their audit reports”.

J. Tucker

The article provides a primer on accounting from the vantage point of technology and is written for a broad audience beyond accounting academics. I make four points. First, accounting itself is a technology, and I use double-entry bookkeeping (DEB) as an example. Second, accounting evolved as businesses adopted new technology and engaged in new types of transactions. Third, the tension between the two primary objectives of financial reporting—valuation and stewardship—has been an undercurrent in the development of generally accepted accounting principles in the U.S. Last, accelerated technological advances present an increasingly daunting challenge for accounting and exciting opportunities for accounting researchers.

Anima Chordia, Gourav Surana, S. Bhanawat

The evolution of accounting in India has been a fascinating journey, from the ancient times of Manu Smriti and Kautilya’s Arthashastra to the modern era of digitalisation and blockchain technology. This study is significant as it provides insights into the various phases of accounting systems used in India, highlighting the significant milestones and transformations that have shaped the field. The earliest evidence of accounting principles in India can be traced back to the Smriti literature, dating to 700 BC, which established regulations for exchanging goods and services. Manu’s conception of interest rates based on the Varna system resulted in financial inclusion, while Kautilya’s Arthashastra focused on administrative aspects and sustainable development. Kautilya, a 4th-century B.C.E. economist, recognised the importance of accounting methods and developed a comprehensive system that included bookkeeping rules, periodic accounting, income statements, and independent audits. The introduction of the double-entry bookkeeping system and the advent of computers revolutionised the way accounting records were maintained, enabling the generation of financial statements automatically. The merger of computers with technologies like blockchain has further transformed the accounting landscape, allowing for real-time record-keeping and the recording of complex transactions. This study aims to provide insights into the rich history and development of accounting in India, showcasing the profound impact of technological advancements on the field.

Hamood Mohammed Al‐Hattami, Faozi A. Almaqtari, Abdulwahid Ahmed Hashed Abdullah et al.

This empirical investigation explores the impact of the digital accounting system (DAS) on corporate governance (CG). The rapid advancement of technology has revolutionized various aspects of business operations, including accounting processes. The transition from traditional manual accounting systems to digital platforms has been accompanied by significant changes in corporate governance practices. This study aims to investigate the influence of DAS effectiveness (bookkeeping system, DAS security, IFRS adoption, and budgeting system) and the success of DAS (system quality, information quality, and service quality) on CG. The study determined the relationship by conducting a questionnaire survey of 264 senior managers, accountants, and department heads of pharmaceutical companies in Yemen. Partial Least Squares (PLS) was used for data analysis. The results supported all assumed relationships except the relationship between the budgeting system and CG. Specifically, unlike all supposed relationships, the budgeting system had no significant impact on CG. Despite the fact that prior studies have investigated these issues from different aspects in developed countries, the evidence in less developed countries is still unknown. Further, revisiting DAS and CG aspects with different new insights and measures, particularly bookkeeping system, DAS security, IFRS adoption, budgeting system, system quality, information quality, and service quality, has not been the subject of prior studies. As a result, the present study bridges a serious gap in the existing stock of knowledge in DAS and CG studies. Moreover, this piece of research has useful implications for managers, investors, practitioners, academicians, and decision‐makers.

Ana Sopanah, A. Hermawati, Syamsul Bahri et al.

This study examined the integration of cultural accounting in the conservation of a traditional performing art called Bantengan in Malang Raya, Indonesia, that is rich in local wisdom and spiritual values. The study focused on exploring the values of local wisdom contained in Bantengan and analyzing accounting records in its financing, especially post-COVID-19 pandemic. Using a qualitative approach with an ethnomethodological paradigm, data were collected through observation, in-depth interviews, and documentation from the Sukopuro Bantengan Association. This study revealed the importance of accountability in the management and conservation of traditional arts to ensure transparency, sustainability, and relevance of cultural values in an ever-evolving social context. Accounting, often associated with technical aspects, in this context also reflects humanistic and cultural values. The findings of this study are expected to provide a new perspective in the field of cultural accounting, especially related to the conservation and development of traditional arts in Indonesia, as well as provide a useful framework for the management of cultural assets in other regions that have similar contexts.

Inayatul Sabilla Azahro, Diah Hari Suryaningrum

Riset ini mencoba untuk menguji korelasi antara kesulitan keuangan perusahaan dan manipulasi laporan keuangan dengan menggunakan teknik manajemen laba. Selain itu, penelitian ini juga bermaksud untuk mengungkap hubungan antara kesulitan keuangan dan manajemen laba. Altman Z-score digunakan untuk mengevaluasi kondisi kesehatan keuangan perusahaan, sedangkan Beneish M-score dan model Jones yang dimodifikasi digunakan untuk memastikan adanya praktik manajemen laba. Laporan keuangan untuk periode 2018-2022 dari 567 perusahaan di Bursa Efek Indonesia dikumpulkan sebagai sampel berdasarkan mekanisme purposive sampling. Uji chi-square Pearson, uji Cramer's V, dan analisis korespondensi diterapkan guna menguji hipotesis yang ada. Buah dari riset ini membawa hasil yakni adanya kaitan antara financial distress dan praktik manajemen laba. Selain itu, perusahaan yang berada di zona abu-abu dan zona sehat lebih cenderung melakukan manipulasi laba. Penelitian ini mengimplikasikan bahwa financial distress dan manajemen laba dapat diukur dan dideteksi oleh siapa saja sehingga seluruh pengguna laporan keuangan tidak akan dirugikan ketika terjadi kecurangan.

Misvia Damayanti, Purnama Putra, Ummi Khoiriyah et al.

The service activity aims to provide outreach, training, and assistance to MSMEs in Sukabungah Village on creating digital financial bookkeeping. Effective bookkeeping is crucial for business progress, enabling MSMEs to track financial flows, income, and profits accurately. Observations reveal that while MSME actors in Sukabungah Village engage in bookkeeping, it is not performed optimally. To address this, the service team implemented a digital bookkeeping training program using the "BukuWarung" application. The program's results demonstrate significant improvements in the financial management and bookkeeping capabilities of MSME actors. Participants reported increased knowledge and understanding of financial transactions within their businesses and the ability to classify these transactions into assets, liabilities, income, and expenses. They learned to execute an entire accounting cycle, including recording financial transactions in journal form, posting to the ledger, preparing trial balances, and generating profit and loss statements and financial position reports. Overall, the training program has enabled MSMEs in Sukabungah Village to manage their finances more effectively, contributing to business progress and enhancing the welfare of both MSME actors and the broader community.

Kilder Holgado Dorado, Bernardo Javier Sánchez Barraza

Objetivo: Determinar la correlación entre la tasa de interés de los créditos de consumo y la recaudación del impuesto general a las ventas en Perú durante el periodo 2011-2022. Métodos: La investigación fue de carácter descriptivo y correlacional. Para medir la relación entre las variables, se utilizó el coeficiente de correlación de Spearman, adecuado para datos que no cumplen las condiciones de normalidad. Se analizaron 144 observaciones mensuales, obtenidas de la Superintendencia de Banca, Seguros y Administradoras Privadas de Fondos de Pensiones y de la Superintendencia Nacional de Aduanas y de Administración Tributaria. Resultados: Existe correlación positiva entre la tasa de interés de los créditos de consumo y la recaudación del impuesto general a las ventas en el periodo comprendido entre enero 2011 a diciembre 2022. Conclusión: Cuando la tasa de interés de los créditos de consumo aumenta, también lo hace la recaudación del impuesto general a las ventas. No obstante, la relación de dichas variables no es constante y puede estar sujeta a cambios en diferentes momentos.

Nur Suci Octaviani, Dahlia Tri Anggraini

ABSTRACT The aims of this study to determine the effect of profitability, company size, size of the Sharia Supervisory Board, and company age (as moderating variables) on Islamic Social Reporting Disclosure at Indonesian Sharia Commercial Banks in 2017-2021. This research is quantitative in nature, with secondary data sources (obtained from the 2017-2021 Indonesian Sharia Commercial Bank annual reports). The sampling method used purposive sampling, obtained a total sample of 9 Islamic Commercial Banks for five years, so there are 44 Islamic Commercial Bank annual reports. Methods of data analysis using descriptive analysis test, panel data regression test, classical assumption test, model feasibility test, and MRA (Moderated Regression Analysis) test using Eviews version 12. The results show that profitability has a positive and significant effect, company size has a negative and insignificant effect, the size of the Sharia Supervisory Board has a negative and insignificant effect, company age has a positive and not significant effect on Islamic Social Reporting Disclosure, and company age cannot moderate the effect of profitability, company size, and the size of the Sharia Supervisory Board on Islamic Social Reporting Disclosure. Keywords: Profitability, Company Size, Sharia Supervisory Board Size, Company Age, Islamic Social Reporting Disclosure ABSTRAK Tujuan penelitian ini untuk mengetahui pengaruh profitabilitas, ukuran perusahaan, ukuran Dewan Pengawas Syariah, dan umur perusahaan (variabel moderasi) terhadap Islamic Social Reporting Disclosure pada Bank Umum Syariah di Indonesia tahun 2017-2021. Penelitian ini bersifat kuantitatif, dengan sumber data sekunder (dari laporan tahunan Bank Umum Syariah di Indonesia tahun 2017-2021). Metode pengambilan sampel menggunakan purposive sampling, diperoleh sampel sebanyak 9 Bank Umum Syariah selama lima tahun, sehingga terdapat 44 laporan tahunan Bank Umum Syariah. Metode analisis data menggunakan uji analisis deskriptif, uji regresi data panel, uji asumsi klasik, uji kelayakan model, dan uji MRA (Moderated Regression Analysis) menggunakan Eviews versi 12. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan, ukuran perusahaan berpengaruh negatif dan tidak signifikan terhadap, ukuran Dewan Pengawas Syariah berpengaruh negatif dan tidak signifikan, umur perusahaan berpengaruh positif dan tidak signifikan terhadap terhadap Islamic Social Reporting Disclosure, dan umur perusahaan tidak dapat memoderasi pengaruh profitabilitas, ukuran perusahaan, dan ukuran Dewan Pengawas Syariah terhadap Islamic Social Reporting Disclosure. Keywords: Profitabilitas, Ukuran Perusahaan, Ukuran Dewan Pengawas Syariah, Umur Perusahaan, Islamic Social Reporting Disclosure Profitability.