Hasil untuk "Accounting. Bookkeeping"

Aboutaleb Karimifar, Roya Darabi, Mohsen Hamidian

The purpose of this research is to identify the factors influencing the performance of internal audit and to evaluate the effectiveness of regression and deep learning methods in detecting fraud in financial statements, with a focus on the dimensions of pressure/motivation and opportunity. The main objectives include identifying the factors affecting pressure/motivation and opportunity in uncovering financial statement fraud using regression and deep learning models, and comparing the performance of these two approaches in simulating these factors and detecting fraud.The spatial domain of this research includes companies listed on the Tehran Stock Exchange, while the temporal domain covers the years from 1391 to 1400 (according to the Iranian calendar). Data for this study were collected using the library research method. Regression analysis was applied to investigate the factors affecting internal audit performance. Additionally, deep learning techniques, specifically feedforward neural networks, were employed for fraud detection.The results indicated that deep learning and feedforward neural network models outperformed regression methods in simulating and predicting financial statement fraud. Specifically, deep learning was more effective in capturing the relationships between the pressure/motivation and opportunity dimensions, demonstrating superior performance compared to regression models. These methods were able to uncover hidden features within the data and identify more complex factors that traditional models could not detect.This research specifically highlights the value of using deep learning techniques to identify fraud in financial statements, demonstrating that these methods can simulate and detect more complex dimensions of pressure/motivation and opportunity that were previously overlooked. It helps to fill the gaps in traditional fraud prediction models and makes a significant contribution to identifying the key factors affecting internal audit performance. Therefore, the use of deep learning can substantially enhance the accuracy and effectiveness of financial statement fraud detection methods.This research contributes to the scientific knowledge in accounting and auditing by evaluating the performance of deep learning in detecting fraud in financial statements, with a particular focus on the dimensions of pressure/motivation and opportunity. It is the first study to apply these techniques to simulate and uncover complex and hidden relationships within financial statement data. As a result, this research can assist researchers and auditing professionals in developing new and more effective tools for fraud detection.

Wahidatul Hasanah, Aditya Agung Nugraha

This study aims to analyze the determinants of career interest to become a public accountant for sharia accounting students at UIN K.H. Abdurrahman Wahid Pekalongan class of 2019 & 2020. This study used a data collection technique by distributing questionnaires to sharia accounting students at UIN K.H. Abdurrahman Wahid Pekalongan class of 2019 & 2020 by collecting 65 respondents. The questionnaires obtained were tested using validity and reliability to test the feasibility of the questionnaire data obtained. In this research, the analysis was carried out using the Structural Equation Model-Partial Least Square (SEM-PLS) method with the help of Smart PLS 4.0 software. The results of this study indicate that labor market considerations and financial rewards have a significant influence on career intentions to become public accountants. Meanwhile, the risk variable of the accounting profession has no significant effect on career interest in becoming a public accountant. However, the variables of labor market considerations, financial rewards, and the risk of the accounting profession simultaneously influence career interest in becoming a public accountant.

Renya Rosari, Dwi Cahyo Utomo

This research aims to find empirical evidence of the influence of the internal control system, auditor competence, and organizational culture on fraud prevention, with internal audit as a moderating variable. This study applied a quantitative method and a causally associative approach. Employees at the Financial and Asset Management Agency of Kupang Regency and City Government were population in this study 91 civil servants. The sample was chosen using purposive sampling, and the research sample was 75 respondents. Data collection uses survey techniques by distributing questionnaires to be filled out by employees. Partial least squares-structural equation modelling (PLS-SEM) is used in the data analysis with SmartPLS version 3.29. The result of this study indicates that internal control systems, auditor competence, and organizational culture positively affect fraud prevention. Internal audits do not affect fraud prevention. Internal audit can moderate the effect of internal system control and auditor competence. Internal audits cannot moderate the relationship between organizational culture and fraud prevention. This research can contribute to advancing current theory and be a reference for further research, especially on fraud risk. This research can be a reference for audit institutions in advancing best practices to improve the effectiveness of government audits in reducing and preventing fraud.

Alwi Sibali, Hardiyono Hardiyono, Hendy William Sino

This research investigates the influence of ship maneuvering management on the efficiency and safety of shipping operations in the Musaffah Channel, a narrow and strategic shipping lane. Using quantitative and qualitative methods, this study collected data from direct observations and in-depth interviews with MV crew members. Adnoc 223. The research results show that complex channel conditions require careful maneuver management to avoid incidents, optimize fuel consumption and maintain appropriate sailing schedules. Data analysis reveals that adaptive speed and precise maneuvering contribute significantly to shipping safety and efficiency. This research provides valuable insight into the importance of integration between navigational expertise and advanced technology in ship maneuvering management, and highlights the importance of training and proactive strategies in dealing with the challenges of navigation in narrow channels. The implications of these results are very relevant for operational management and business strategy in the shipping industry, showing that the success of maneuver management directly influences the sustainability and competitive advantage of shipping companies.

M.H.

Since the beginning of the existence of the Internet, devices have been connected to it, and in the modern world everything has become more perfect and convenient. Also, the devices themselves have become more compact and accessible to ordinary people, so the Internet of Things or connected devices can be considered the driving force of Industry 4.0, which is also called digital, that is, artificial intelligence can perform certain operations without human assistance. New opportunities are opening up for companies and enterprises, they can significantly save their costs, both time and money, which will help to effectively perform work for the modern business sphere. An employee of the accounting service must be ready for new challenges, because the accounting documentation system is changing. Therefore, every modern accountant must be flexible to digital changes, acquire new knowledge, abilities and skills that are needed in the modern world. But not all new changes are immediately ideal, so there are a number of advantages and disadvantages of the Internet of Things in accounting. The advantage of the Internet of Things in accounting can be considered automation. Devices connected to the Internet collect the necessary data for the employee of the accounting service and, as a result, automatically enter financial data into the accounting system, this advantage allows for quick processing of information, and also reduces the risk of human errors in entering accounting data. But there are also disadvantages of using the Internet of Things in accounting. The main drawback is security and data protection. Ultimately, devices that are not sufficiently secured can be vulnerable to cyber attacks, which can lead to the leakage of financial and other important data stored by businesses. In order to succeed in the implementation of digital changes in accounting, it is necessary to analyze in detail the advantages and disadvantages of new technologies.

Putu Riesty Masdiantini, Ni Luh Asri Savitri, Sunitha Devi

Before credit is given, the bank must first conduct a credit analysis to ensure that the customer can really be trusted. It is important for loan officers to understand other information or the latest information related to lending. Through the use of data on the company's financial performance and environmental performance, this study seeks to obtain empirical evidence about the provision of loan decisions. This study uses a quasi-experimental design with a 2X2 factorial layout, which is an experimental method. 81 students enrolled in the Bachelor of Accounting Program comprised the sample for this study, which was chosen using a purposive sampling technique and the non-probability method. The Two-Way Analysis of Variance (ANOVA) test was employed in the data analysis process. The study's findings show that credit decisions are significantly impacted by both financial and environmental performance.

Weishu Gong, Chengquan Huang, R. Houghton et al.

Land use/land cover change is a key component in terrestrial carbon cycle, yet there are still large uncertainties in the terrestrial carbon budget. To reduce such uncertainties and refine the spatial distribution of carbon flux, a 30-m Grid-based Carbon Accounting (GCA) model was proposed. We adapted a well-established bookkeeping model into a spatial-explicit model to utilize Landsat time series stacks and to calculate the carbon fluxes resulting from three types of forest disturbances including forest harvesting, forest-to-urban conversion, and fire. Our model results provide spatial details at sub-ha scale that are crucial for carbon management at individual landowner levels. Sensitivity analysis revealed that both pre-disturbance forest carbon and disturbance intensity had large impact on carbon flux estimates arising from forest disturbances that occurred between 1986 and 2010 in North Carolina. At the state level, forest harvesting and fire from 1986 to 2010 released 88.5 MT and 1.6 MT carbon respectively. During the same period, regrowing trees over the logged area absorbed 142.7 MT carbon while those over burned area absorbed 1.6 MT more. The net flux from harvesting, fire, and post-disturbance growth was (cid:0) 52.5 MT. Conversion of forest to urban resulted in a net source of 5.3 MT. Overall, the areas subject to the three types of disturbances and post-disturbance growth was a net sink of 47.2 MT carbon over the entire study period. While our modeling framework was tested at the 30 m spatial resolution in this study, it can be adapted for use with finer spatial and/or temporal resolution remote sensing products that will become more readily available in the coming years, thus further improve the carbon flux estimates.

Yoonki Rhee, Sejun Yoon, Hyunseok Park

In this paper, the development trajectory of accounting information systems was analyzed using business method patents and main path analysis based on knowledge persistence. Knowledge persistence-based main path analysis can dramatically minimize the complexity of a knowledge network without omission of the dominant knowledge flows, and so it is a suitable selection for analyzing the business method patents on accounting information systems. The main findings from the empirical results are as follows: the empirical results show that accounting information system patents were developed along with the software patent of knowledge injected from the outside. Bookkeeping/accounting and taxation systems expanded from the basic calculation, storage, and payment technique to scalability to other techniques and functions in more complex situations. This research has found that technological advancement has facilitated and been supporting the development of accounting information system over the years, as shown in the patents filed under business solutions. There is a clear indication of the growing complexity of those patents, signifying the moves/advancement of corporate business information systems from financial accounting-oriented systems to more complex ERP systems.

M. Namazi, Fatemeh Taak

ABSTRACT This study deciphers provocative features of the Achaemenid Empire’s accounting system. In particular, it investigates the accounting and bookkeeping mechanisms, practised in that era (in what is present-day Iran), and the major social and physical duality characteristics of these mechanisms. The research employs the techniques of summative content analysis to examine accounting clay-tablets found in the fortifications of the Persepolis. The tablets date back to the thirteenth to the twenty-eighth year (509–494 BCE) of the rule of Darius the Great of the Achaemenid Empire. The findings reveal the development of an elaborate accounting system that represented physical duality (transfer of actual physical commodities in the scheme of input-output analysis) as well as social duality (transfer of ownership, investing and/or lending and borrowing within the input-output system). The use of tokens to record, classify, and analyse accounts, to establish control and accountability, and to allocate resources suggests that our present-day systems are grounded in the knowledge transmission of earlier eras.

Ran Zhong, Qianying Zhang, Yachao Zhao

Powered by the rapid development of the information age, big data technology has had a great impact on China’s socialist economic development. Big data technology is integrated into all fields of nowadays society, especially in the accounting industry of enterprises. Accounting computerization quickly replaces the traditional manual bookkeeping, realizes the timeliness and accuracy of accounting information data processing, and improves the work efficiency and quality of accounting staff to a great extent, but at the same time, the security of financial accounting information is also very prominent. To tackle this problem, this paper proposes a hybrid encryption algorithm based on double chaotic system and improved AES encryption algorithm. The improved AES algorithm uses affine transformation pairs (A7 and 6F) to generate new S-boxes. The double four-dimensional hyperchaotic system is transformed from two three-dimensional chaotic systems, and then, the transformed hyperchaotic system is used to generate chaotic sequences, and a block encryption scheme is designed. On Hadoop big data platform, double hyperchaotic encryption scheme and improved AES algorithm are combined. Simulation test results show that this method can safely transmit enterprise financial accounting information data packets. With the increase of computing cluster nodes, its encryption transmission efficiency continues to improve. This scheme not only solves the problem of enterprise financial accounting data security encryption but also realizes the parallel transmission of encrypted data in the information age, forming a double guarantee of data transmission security and efficiency.

Susana Jorge, G. Dabbicco, Caroline Aggestam-Pontoppidan et al.

IMPACT Charts of Accounts (CoAs) in the public sector are important to control accounting records. They support the preparation of accurate and reliable financial statements and consolidated reporting. Standardized CoAs at the national level are desirable but specificities of different public sector areas must be considered, as well as harmonization with budget and Government Finance Statistics (GFS) classifications. Having broad international guidance for each country to develop its own CoA, while fostering public sector financial reporting harmonization, would allow for improved comparability of fiscal effects during difficult periods, such as the Covid 19 pandemic. ABSTRACT This article addresses the development of standardized Charts of Accounts (CoAs) in public sector accounting and reporting. In particular, it focuses on matters concerning the role CoAs have, or should have, at a national level, their main technicalities and the expected impact of using them as a bookkeeping instrument on the accuracy of accounting records and, ultimately, on the reliability and usability of the financial information for different purposes. Empirical evidence is provided from a survey to representatives of accounting international and national (Belgium, Brazil, Estonia and Portugal) standard-setters and preparers.

F. Andria, A. Rahmi, Muhamad Sunarzi et al.

Batik art which is an intangible cultural heritage native to Indonesia that can be developed based on the potential of local wisdom in each region. This activity is aimed at increasing the ability and providing understanding to the local community-based batik MSME group in managing simple finances and optimal production management. The method used in this activity is theoretical and concept training which is carried out face-to-face, mentoring and direct monitoring in the field by the resource persons. This activity is targeted to be able to increase the 2 (two) new normal batik business groups that have just been formed, able to implement an appropriate and good bookkeeping system in the operation of their business. And can also run an effective and efficient production management system, so as to be able to produce good batik products and have a competitive advantage compared to batik products that are already on the market.

G. Pechennikova, Dalia Odakhovskaya, Artem Pyatak

One of the main aspects of fixed assets accounting is studied as the process of fixed assets acquisition, their internal movement, depreciation and disposal. Fixed assets accounting is considered to ensure proper documentation and timely reflection in primary documents and in bookkeeping and tax accounting register, as well as control over the safety and proper use of each object. This paper discusses theoretical and practical research of the national federal accounting standard titled «Fixed assets». This discussion is particularly related to the most significant rulings that affect bookkeeping and tax accounting and such corporate reporting aspects as revaluation, impairment, reclassification of fixed assets and other types of assets. It should be especially noted that the Federal Accounting Standard "Fixed Assets" is moving to the IFRS by introducing new norms and concepts, for instance, the disposal value. It has been proved that the complexity of the depreciation calculation scheme is unjustified and that the transition and adaptation of new rules is largely based on subjective evaluation. Non-current assets, that are mostly fixed assets, are one of the main objects of accounting in organizations, so it is difficult to overestimate the importance of the issues related to their evaluation, since this affects the timeliness, reliability and completeness of information in accounting documentation and in the accounting financial statements of economic entities. The processes of accounting reform have had a significant impact on the change in the accounting rules of fixed assets. Non-current assets are designed to serve in the business sphere for a long time and have a significant impact on the financial results of the organization's activities. Currently, there are major problems in fixed asset accounting that prevent receiving complete, real, objective, and reliable reporting information. This conclusion has been confirmed by the research results of those contemporary academics who have analyzed various issues related to the regulatory norms of fixed assets accounting as well as the application of new rules for the evaluation of these assets. Thus, there is an obvious convergence of rules in accounting with international financial reporting standards.

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

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

Abd Rohman Taufiq, Siami Romadhini

This study aims to determine the changes in taxation legislation based on the determination of the work copyright law in 2021. This study uses a literature review study method with a normative juridical approach. The object of the research was the Danny Darusslam Tax Center. The data source used is secondary data. Technical analysis of data by using a matrix of changes in income tax laws. The results of the study explain that the Job Creation Act was passed to help the country's economic recovery by simplifying, synchronizing and trimming laws and regulations, especially in the field of taxation in order to attract investors. In addition, the Job Creation Law to increase investment funding is regulated in Law Number 2 of 2020, encouraging taxpayer compliance and voluntary payment, increasing legal certainty, and creating justice by taxing electronic transactions.

Muhammad Kholisul Imam, Anas Tania Januari

The COVID-19 pandemic has shaken Indonesia's macroeconomy. The economic growth experienced a contraction accompanied by an increase in poverty and unemployment. On the other hand, the COVID-19 pandemic also provides an opportunity for the growth of the digital economy. Digitalization that goes well will increase economic activity due to greater accessibility. However, there has been a decline in income during the pandemic. Therefore, this research aims to learn whether digitalization can improve income levels by understanding the impact of having a cell phone and accessing the internet for economic activities towards revenues. Here, the treatment effect is conducted to estimate the magnitude of that impact and identify the factors determining digitalization (have a cell phone and access the internet for economic activities). This research uses secondary data obtained from the Indonesia family life survey fifth wave. The result shows that the income of someone who can digitize is higher than that of non-digitalization participants, indicating the digitalization significantly contributes to increased revenues. Moreover, object perception for having a cell phone and accessing the internet for economic activities supports people's interest in digitalization mainly due to happiness, subjective well-being, and marital status.

Dariusz Jędrzejka

The paper seeks to explain the concept of robotic process automation (RPA), the ways it impacts accounting, and suggest future research directions. A literature review of previous studies and state-of-the-art sources has been conducted to reveal research gaps. The results provide insights into the nature of the accounting transformation. The potential for automating accounting processes with RPA is high, and robots are predicted to replace accountants for a considerable part of their tasks. That could lead to the disappearance of entry-level accounting positions and, simultaneously, the creation of new accountant roles. Future accountants’ responsibilities will go beyond bookkeeping and financial reporting towards business advisory and leading the RPA transformation. The change entails the need to improve their soft skills, and technology and data skills. It calls for more studies on an effective method to integrate these skills into the accounting education model. Further research is required to examine the potential negative effects of employing robots. These relate to the unnecessary human-robot competition, unintended organisational structure changes, deskilling, and building expertise and knowledge management. Finally, to obtain a more comprehensive view of the impacts of RPA performance, more in-depth research is needed to account for all the financial and non-financial effects of RPA implementation.

Rizcha Ega Permata, Aprina Nugrahesthy Sulistya Hapsari

The pouring of large and increasing annual village funds ia apparently not in line with good village financial management. Evidenced by the discovery of misappropriation of village funds that occur with a lot of fund misuse is quite large. This studi aims to look  at the role of local wisdom to reduce the risk of corruption/corruption at each stage of village fund management in Lerep Village, Ungaran Barat, Semarang Regency, Central Java. The research is a qualitative descriptive study with a phenomenological approach. The data source in this study is primary data obtained through in-depth interviews and documentation. Data analysis techniques used are data reduction, data presentation, and drawing conclusions. The result and discussion in this research show that there is no potential for corruption in the village fund management cycle because traditional values are a form of local wisdom in Lerep Village, where these positive values can reduce the risk of corruption. The local wisdom values in Lerep Village are derived from the traditions that are routinely carried out in Lerep Village namely the tradition of iriban, merti bumi/kadeso desa, and sadranan.   DOI: http://doi.org/10.26905/afr.v31.4294

M. Yazdanshenas, H. Imani (Ph. D.)

<strong>Introduction:</strong> Regarding the role of performance auditing in accountability, this study aims to evaluate the Supreme Audit Court auditors' perception of performance auditing. <br /><strong>Method: </strong>This applied study has a descriptive survey research design. The sample consists of 267 auditors of the Supreme Audit Court of Iran. We collected the data by distributing standard questionnaires and analyzed them using the binominal-test. <br /><strong>Results:</strong> The results indicate that the effectiveness assessment is part of the performance audit process. Auditors need to enter into decision-making and policy-making fields in order to have better performance audits. Public sector auditors have the necessary qualifications for performance auditing, but they need to use other specialists in the performance audit team. The Supreme Audit Court's performance audits are currently effective in improving the public sector management, but ineffective in terms of accountability. <br /><strong>Conclusion:</strong> In order for the performance audits to be done in more effectively, the Supreme Audit Court should develop its scope to the areas of decision-making and policy-making; and in annual planning, The Supreme Audit Court should act in such a way as to provide the grounds for entering these areas from the perspective of evaluating the results of the decisions made. Also, in other subjects, the Supreme Audit Court should consider relying on experts.

Marlene Gröblacher, Vule Mizdraković

With the emergence of the blockchain technology another concept is revived – triple-entry bookkeeping. The tTerm first occurred in 1989 in a paper written by Yuji Ijiri, this alternative accounting system was expanded at a later time. The Double entry bookkeeping evolved around the 1300s AD in Italy and is still being used to this day. Having in mind that this system is prone to error and fraud, this paper examines how triple entry bookkeeping contributes to transparency, future reference, reconciliation, assurance and auditing. Therefore, the analysis is carried out systematically, uniformly and consistently. Additionally, the changing role of external auditors in everyday operations will be evaluated and the paper concludes with a discussion of a proposed solution for the principalagent problem