Account Management Research Articles

Accountability and Transparency of Hajj Fund Financial Management: A Bibliometric Analysis

This paper aims to explore the accountability and transparency of Hajj fund management through bibliometric analysis and data examination. This study uses paper publication data sourced from various research journals on the theme of Hajj fund management. The data was collected within the last 10 years. As a result, there were 103 publications related to the theme of "Accountability and Transparency Hajj Funds Management" in the period 2014-2023. In addition, the development trend of Hajj funds management publications was analyzed using VOS Viewer. This research method can be described as a descriptive approach based on bibliometric analysis. The data used in this study came from Hajj fund management publications taken from the Google Scholar database. The results of the study show that some popular topics and keywords are used in this theme and have the potential to be developed further. In addition, some of the most prolific journals and authors can be used as reference considerations for researchers to further explore this topic. This study only focuses on knowing the development trend of keywords, authors and journals published on the theme of Accountability and Transparency of Hajj Fund Financial Management, thematic evolution that describes the development of keywords, then the production of top authors over time which shows the productivity of authors.

The influence of key account management on competitive advantage and firm performance: A dynamic capability approach

The influence of key account management on competitive advantage and firm performance: A dynamic capability approach

Local Government Financial Performance: Challenges and Opportunities

The financial performance of local governments is an important indicator in assessing the efficiency and effectiveness of public resource management. This article discusses the challenges faced by local governments in improving financial performance, including issues of transparency, accountability, and suboptimal budget management. In addition, this study also identifies opportunities that can be utilized, such as the application of information technology in financial reporting systems and increasing human resource capacity. Using descriptive analysis and literature studies, the results of the study indicate that despite many challenges, there are a number of strategies that can be implemented to improve the financial performance of local governments, which in turn can support sustainable development and community welfare. This study is expected to provide insight for policy makers and stakeholders in formulating more effective policies.

Exploring Digital Assets Inheritance: A Comparative Study of Transnational Legal Frameworks and Practices

Digital Assets Inheritance also can be defined the same as the inheritance itself. What makes the Digital Assets Inheritance different is the assets would be inherited. Digital Assets is anything that is owned in the form of digital rather than a physical one. Digital Assets could include; Social media accounts, Digital photos and videos, Loyalty points, Websites, E-book, and so on. Digital assets vary a lot in terms of both type and value. Some types might only have sentimental value, such as photos or family videos. Others might have significant monetary value, such as cryptocurrency, monetised social media accounts or unpublished manuscripts. Legally speaking, anything that a person owns becomes part of their estate when they die. This includes digital assets. Personal representatives should be able to access digital assets in order to access and distribute them among beneficiaries. However, this is not always straightforward in practice. If the person who has died has not left instructions on how to log in or to access digital assets, their personal representatives will have to follow the policies of each company with whom the person who has died had an account. These policies will not necessarily make it possible for loved ones to access accounts, which can mean that digital assets of sentimental value such as emails, photographs and written text might be lost. Planning in advance for these eventualities can avoid this. When you make a Will, you can choose to include instructions on how to access your digital accounts after your death. Some digital accounts also allow you to add a ‘legacy contact’ or ‘inactive account manager’ who would be authorized to manage your account should you no longer be able to.

Proposing the Integration of Scrum and ESP for EFL Tourism Students: Theoretical Framework and Methodological Approach

The primary goal of this paper is to address absenteeism and academic underperformance in EFL courses for Tourism students by integrating Scrum methodology through EduScrum. Based on Scrum's principles of iterative cycles, teamwork, and feedback, EduScrum enhances student engagement and language proficiency by organizing tasks into structured sprints focused on tourism-specific scenarios. Students take on roles like Scrum Master and Product Owner, fostering leadership, accountability, and time management. The methodology promotes continuous feedback and adaptability, aligning with the efficiency principle of "twice the work in half the time." Expected results include improved attendance, language skills, and collaboration. Challenges such as student resistance to self-management and uneven workload distribution are discussed, with solutions proposed to overcome these barriers. In conclusion, this structured approach provides a practical framework for integrating Scrum with English for Specific Purposes, creating a dynamic, active learning environment that prepares students for professional success in the tourism industry.

Transparency and Accountability in the Management of Independent Mosque Funds: A Case Study of Medan City Mosque

This study examines the level of transparency in the management of independent mosque funds in Medan City, North Sumatra, Indonesia, evaluates adherence to accountability principles, and provides actionable recommendations for improvement. Using a quantitative research approach, questionnaires and observations were used to collect data from mosque administrators, worshippers, and donors at the Al-Musabbihin Mosque. These instruments were designed to assess trust and participation in mosque activities. Data analysis was conducted using Structural Equation Modeling (SEM) with Smart PLS 3.0, focusing on Outer and Inner Model evaluations. The results reveal that human resource (HR) competency, internal control systems, technological integration, stakeholder engagement, and compliance with financial management standards significantly impact transparency and accountability in mosque fund management. Additionally, organizational commitment amplifies the positive influence of HR competency and internal controls on these outcomes. The study highlights the critical need for ongoing HR development through targeted training and education to ensure effective and accountable fund management. Furthermore, establishing comprehensive internal control systems is essential to prevent fund misuse and build public trust. The findings demonstrate that transparent and accountable fund management fosters public confidence, optimizes resource utilization, and enhances the mosque’s capacity as a vibrant and empowered social institution.

The socio-economic and security issues of night landings and arrangements at the port of Owendo: The example of the mineral terminal

Global economic competition is leading companies to improve their competitiveness by increasing production and eliminating the main obstacles to the process of making products available. This approach concerns both SMEs and SMIs as well as multinationals. Thus, the Compagnie Minière de l’Ogooué (COMILOG), a subsidiary of the French group ERAMET, which until recently had a monopoly on manganese mining in Gabon, must now face competition from Asian operators. To export its ore, COMILOG must first transport it by rail for nearly 650 km, from the Moanda site (south-east of the country) to the port of Owendo. However, port operations, which until then took place exclusively during the day, limited the company’s export capacities and the profits made, while increasing the stopover time of ships and their operating costs. To remedy this, the French company introduced nighttime docking and departures. This work addresses the challenges of the performance of port operations at the Owendo ore terminal and the security and natural risks of night manoeuvres. The general objective of the study is to assess the impact of these night services on ship traffic, on the one hand, and to identify the related socio-economic and security issues, on the other hand. Data collection was carried out using documentary research in libraries and research centres, consultation of websites, semi-directed interviews, questionnaire surveys and participatory observation. The sample of 50 people surveyed took into account management staff, supervisors and line managers, integrating the diversity of actors involved in the processing of ships calling at the port of Owendo. Finally, the surveys attest to a clear reduction in the time spent by ships at the Owendo Ore Port and an increase in their number calling. They also confirm the improvement in tonnages embarked and the improvement in turnover achieved by COMILOG. This study led to the conclusion that the introduction of night manoeuvres at the port of Owendo allowed COMILOG to increase its exports and the number of ore carriers received in stopover and then improve its turnover.

The Influence of Green Accounting and Capital Structure on Financial Performance with Environmental Performance (Proper Index) as a Moderation Variable

This research was conducted with the aim of finding out the relationship between green accounting and capital structure on financial performance which is moderated by environmental performance in appropriate indices. The research population is energy and mining companies listed on the IDX in 2021-2023 with sample selection using purposive sampling techniques. The sample consists of 30 companies and 90 data. This research uses secondary data in the form of annual reports and sustainability reports. The analytical tool used in this research is eviews 13 and uses multiple linear regression and moderated regression analysis techniques. The research results show that green accounting has a significant effect on financial performance, while environmental performance does not moderate the relationship between green accounting and financial performance. Capital structure does not have a significant effect on financial performance, but environmental performance moderates the relationship between capital structure and financial performance. This research contributes to the environmental accounting and financial strategy literature by highlighting the importance of implementing green accounting and environmental performance management in corporate value creation. In addition, the findings of this research can be a reference for companies in developing sustainability strategies and managing their capital structure.

Forensic Accounting and Risk Management: Exploring the Impact of Generalized Audit Software and Whistleblowing Systems on Fraud Detection in Indonesia

Purpose—This paper investigates the role of forensic accounting skills in enhancing auditor self-efficacy towards fraud detection in Indonesia. It also examines the moderating effect of the implementation of Generalized Audit Software (GAS) and the whistleblowing system on the relationship between accounting and auditing skills and auditor self-efficacy, as well as their combined role in enhancing fraud detection. Methodology—A cross-sectional survey was conducted with 537 external auditors in Indonesia. Data were analyzed using multiple linear regression with moderation models, employing WarpPLS 8.0 software. Findings—The results indicate that practical communication skills, psychosocial skills, and accounting and auditing skills significantly enhance auditor self-efficacy. However, technical and analytical skills do not show a significant effect on auditor self-efficacy. Furthermore, auditor self-efficacy is found to have a direct and significant impact on fraud detection. This study also reveals that implementing GAS moderates the relationship between auditor self-efficacy and fraud detection, whereas the whistleblowing system does not demonstrate a significant moderating effect. Novelty—This study contributes to the literature by highlighting the role of forensic accounting skills and the implementation of GAS in enhancing auditor self-efficacy and fraud detection in the Indonesian auditing context.

The role of rule-following and accountability leadership and management support in internal control effectiveness moderated by organizational culture

PurposeThe current study intends to explore the internal control effectiveness through leadership who follow rules and emphasize accountability with support from management. It also examines the influence of organizational culture. Current research aims to enhance the internal control effectiveness in organizations by examining leadership roles, support from management and organizational culture specifically in the segment of accounting and finance.Design/methodology/approachThe study surveys professionals from the accounting and finance segment to accumulate insights into the influence of leadership, management support and organizational culture on internal control effectiveness. Statistical tools were applied by using the AMOS and SPSS program to draw practical recommendations for the optimization of internal control mechanisms.FindingsThe findings direct that internal control effectiveness is positively linked to rule-following and accountability leadership while presenting a negative association with top management support. Prominently, organizational culture demonstrates a central moderating role, highlighting its significant influence on internal control effectiveness.Practical implicationsThe study provides real-world insights to aid accounting and finance professionals in implementing effective internal controls. The findings provide actionable recommendations for top management to improve organizational practices and financial processes.Originality/valueThe unique combination of exploring leadership impact, top management support and organizational culture adds value to existing knowledge. The findings provide a novel perspective for practitioners and researchers seeking to enhance internal control mechanisms in organizational settings.

Managing Key Accounts—Prizmax Pakistan Limited

The case highlights the efforts of a key account manager in renewing a crucial annual contract with one of their largest customers. This contract holds significant financial and operational implications for both business partners, setting the foundation for the following year’s agreement. As Mahnoor Piracha reviews Prizmax’s performance at Sunshine, she notices that year-to-date sales growth is only 7%, far below the 25% commitment made compared to last year. This shortfall in sales gives Sunshine increased leverage during contract negotiations, allowing them to demand higher margins to offset the lower growth. To complicate matters further, rising global inflation has led Prizmax to prioritize profitability as a key strategic objective. This focus on profitability has been passed down to Prizmax Pakistan and, consequently, to Mahnoor’s targets, making it even more difficult to get margin approvals for any of her accounts. Mahnoor now faces the challenge of meeting the expectations of both Prizmax and Sunshine while convincing both parties to renew the contract before the new year begins. With both entities having traded merchandise worth PKR 2.25 billion, failing to renew the contract could result in losses similar to those experienced during the Nike vs. Footlocker dispute in the early 2000s, where both companies suffered significant financial setbacks. Key account management is a developing discipline in Pakistan’s FMCG sector. While this case focuses specifically on FMCG key accounts, the principles and challenges discussed here are applicable to managing key accounts across various industries.

Optimizing dormant account management in UAE banking: Legal gaps and proposed reforms

The management of dormant accounts and unclaimed balances is a pressing challenge in the banking sector of the United Arab Emirates (UAE), particularly given the complex regulatory landscape. This study analyzes 150 dormant accounts across five major UAE banks (Emirates NBD, First Abu Dhabi Bank, Dubai Islamic Bank, Sharjah Islamic Bank, and Abu Dhabi Commercial Bank) and identifies gaps in the legal framework, including the absence of clear definitions and handling of non-monetary assets.The study investigates the legal framework governing dormant accounts, specifically focusing on the Dormant Accounts System No. 1 of 2020. The results highlight critical issues, including the lack of clear timelines for transferring unclaimed balances and inconsistencies in communication protocols for notifying account holders. Furthermore, the study emphasizes the need for standardized practices across financial institutions in the UAE.To address these challenges, the study proposes legislative amendments to improve asset management and consumer protection. Key recommendations include establishing standardized definitions, implementing automated tracking systems for dormant accounts, and integrating dormant balances into social welfare programs to enhance public trust. These reforms could significantly improve operational efficiency and legal clarity in the UAE banking sector, contributing to a more transparent and effective management of dormant accounts and unclaimed balances. Acknowledgments The authors are thankful to the Deanship of Graduate Studies and Scientific Research at the University of Bisha for supporting this work through the Fast-Track Research Support Program.

Digital Transformation in Financial Reporting: How AI and Blockchain Are Shaping Transparency and Efficiency in Corporate Accounting

The digital transformation of financial reporting has emerged as a critical paradigm shift in corporate accounting, driven by the revolutionary technologies of Artificial Intelligence (AI) and Blockchain. This qualitative research employs a comprehensive literature review methodology to examine how these emerging technologies are fundamentally reshaping transparency, efficiency, and reliability in corporate financial reporting processes. Through systematic analysis of peer-reviewed journals, academic publications, and industry reports published within the last five years, the study explores the multifaceted implications of digital technologies on accounting practices. The research investigates the transformative potential of AI and Blockchain in addressing traditional challenges such as data integrity, real-time reporting, fraud prevention, and regulatory compliance. By synthesizing insights from interdisciplinary perspectives, including accounting, computer science, and organizational management, this study reveals how these technologies are creating unprecedented opportunities for enhanced financial transparency and operational efficiency. Key findings demonstrate that AI-powered algorithms can significantly improve financial data analysis, predictive modeling, and risk assessment, while Blockchain technology offers immutable, decentralized record-keeping that minimizes manipulation and increases trust. Moreover, the study critically examines the implementation challenges, technological infrastructure requirements, and potential organizational resistance to these digital innovations. The research provides a comprehensive framework for understanding the strategic integration of AI and Blockchain in financial reporting, offering valuable insights for corporate leaders, accounting professionals, and policymakers seeking to navigate the evolving digital landscape of corporate financial management.

Pemanfaatan Media Sosial Instagram untuk Meningkatkan Kesadaran Penggunaan Kata Baku Bahasa Indonesia

The research aims to examine awareness of the use of standard indonesian words through soscial media namely. With the davelopment of social medai, the language used tends to be freer and less struvtured. The research method used is a qualitative method with a case study approach on accounts that focus on indonesian language learning. Data isi collected through observation of uploaded content as well as analysis of audience and follower interaction. The reserach results show tha the use of instagram can be an effective medium in introducing and educating the oublic about the importance of using standard words. The interactions that occur between account managers and followeres help strengthen understanding and practice of using indonesian properly and correctly. It can be concluded that 75% of instagram accounts still need coaching regarding standard words and 35% have had increased coaching so that this research is expected to be a focus for instagram users tp be wiser in using social media.

The Influence of Corruption on Public Sector Accounting in Zimbabwe

The public sector in Zimbabwe is severely challenged by corruption, which undermines accountability, transparency, and effective financial management. This study investigates how widespread corruption is in Zimbabwe's public sector accounting, underlining how it weakens governance structures, affects financial reporting, and undermines the provision of public services. This study provides an in-depth assessment of the systemic nature of corruption and its adverse consequences in Zimbabwe's public sector, applying theoretical frameworks such as Institutional Theory and Principal-Agent Theory. Furthermore, it explores techniques to reduce corruption, like adopting digital accounting systems and strengthening supervision procedures and reforms.

Pendampingan Usaha Mikro Kecil Menengah (UMKM) terhadap Pemanfaatan Pemasaran, Desain, dan Pembukuan Digital pada Usaha Pawon Bulek Chips di Kelurahan Klandasan Ulu Balikpapan

Field Work Practice (Innovation Development (PKL/PI)) is a course that must be taken as one of the graduation requirements in completing an undergraduate education degree by students of the Undergraduate Study Program (S1) at STIE Madani Balikpapan. Innovation Development (PI) is a form of service activities of STIE Madani students both undergraduate Accounting and undergraduate Management programs to the community. This activity is carried out for 3 months, from August to October 2024. One of the villages where the Innovation Development (PI) activity was carried out was the Klandasan Ulu village which was carried out by group 4. Innovation Development was carried out in the form of assistance to MSMEs Pawon Bulek Chips in RT 44 Klandasan Ulu Village and conducting seminars on marketing strategies. The seminar activities carried out were digital marketing with the title Building Brand Awarness Through Social Media: Latest Techniques and Trends. Aims to provide an understanding to MSME players and their surroundings about the importance of digital marketing in the current era. With this development, it is hoped that MSME players can reach wider marketing and further utilize digital applications to make products more developed among the community.

MOSQUE FINANCIAL MANAGEMENT TO INCREASING UMMAH EMPOWERMENT IN MUHAMMADIYAH MOSQUES DISTRICT JENEPONTO AND TAKALAR REGENCY SOUTH SULAWESI, INDONESIA

Mosques, as a type of non-profit organization that manages money from the community, are required to have systematic, transparent, and accountable money management. This research aims to determine how mosque financial management can enhance community empowerment in the Muhammadiyah mosque, Jeneponto district, and Takalar district. The research conducted a qualitative study involving five mosques, with informants including the chairman, secretary, treasurer, and three mosque congregations. The research results indicate that the financial managers of Muhammadiyah Mosques in Jeneponto Regency and Takalar Indonesia Regency lack the necessary accounting skills to prepare books and financial reports for their mosques. The management of the Muhammadiyah Mosque still prepares very simple financial reports, focusing solely on income and expenditure. Mosques still do not have a special program that addresses the economic empowerment of the congregation. However, if professional resources assist them, mosques have great potential to empower the people's economy.

THE POTENTIAL OF PUBLIC FOOD PROCUREMENT TO PROMOTE CITY-REGION FOOD SYSTEMS

Public procurement of food from family farming has emerged as a powerful tool to transform food systems, by creating demand for healthy and sustainable food. In urban centres, where there is a growing need for food, it can play a crucial role in connecting urban consumption with rural production, strengthening rural-urban linkages. This study aimed to contribute to the discussion on the potential of public procurement as a policy tool to promote sustainable city-regions, based on the city-region food systems approach. To this aim, a descriptive study was conducted on the public purchases of food from family farming by the Brazilian School Feeding Programme in a representative Brazilian metropolis, Campinas, São Paulo, from 2013 to 2019, based on public databases provided by the Accountability Management System of the National Fund for the Development of Education (FNDE) and the Brazilian Ministry of Agriculture, Livestock and Supply (MAPA). The results indicated that the potential of the programme was not fully realised in the metropolis of Campinas, given that the purchase of local, sociobiodiverse and organic food from family farming fell short of the incentives outlined in the legislation. This observation underscores the necessity for further improvements to better align the public policy with its sustainable objectives, not only in Campinas but also in other urban centres seeking to strengthen their linkages with rural producers.

A UTILIZAÇÃO DA TECNOLOGIA DA INFORMAÇÃO COMO FERRAMENTA DE APOIO NA GESTÃO CONTÁBIL

This work aims to examine how information technology (IT) can be used as a strategic tool to support and improve accounting management. With technological advancement and the growing need for efficiency in business activities, IT has become fundamental in automating repetitive tasks, optimizing data accuracy and integrating accounting systems. The study investigates the application of technological tools, such as management systems, advanced data analysis and cloud storage, to ensure efficiency in decision-making, information security and regulatory compliance. Through a literature review, this work highlights the benefits of technology in reducing failures and expenses, as well as facilitating the production of real-time reports and ensuring compliance. The data indicates that IT not only transforms the way accounting is carried out, but also increases the competitiveness of organizations by enabling faster, more reliable and efficient accounting management. In summary, this study provides a structured view of the role of information technology in modernizing accounting and improving financial management processes.

APIP's Role in SPIP to Support Defense Force Development

Law No. 1 of 2004 mandates accountable and transparent management of state finances in Indonesia. To ensure compliance, efficiency, and good governance, the effective implementation of APIP (Aparat Pengawasan Intern Pemerintah or Internal Government Auditors) is crucial. Enhancing the role of APIP is necessary to address the low quality of state financial management, ensure accountability, and support bureaucratic reform for transparent and efficient governance. Purpose: This study aims to analyze the role of APIP within the SPIP (Sistem Pengendalian Intern Pemerintah or Government Internal Control System) framework to support the development of Indonesia's defense forces. The research employs a qualitative descriptive method to explore the role and impact of APIP in state financial management and defense force development. Results: The study reveals a significant improvement in the capabilities of APIP over recent years. In 2015, 85.23% of APIP units were only at capability level 1, which indicates basic operations without full adherence to professional standards. By 2022, 54.74% of APIP units had reached capability levels above 3, indicating compliance with professional standards, enhanced risk management, and improved organizational governance. This increase in capability supports more robust oversight, particularly in the Ministry of Defense and the Indonesian Armed Forces, where APIP plays a vital role in overseeing budget management, the modernization of defense equipment, and the improvement of human resources. Conclusion: While the improvement in APIP capabilities enhances effectiveness, the assessment of efficiency in state financial management remains underemphasized. Addressing this gap is essential for the country's financial reforms aimed at improving public services and ensuring fiscal sustainability. APIP not only maintains integrity, transparency, and accountability but also supports the development of defense forces through comprehensive financial, management, and social audits. The focus on both efficiency and effectiveness is critical to strengthening the relevance of these findings in achieving sustainable governance and defense objectives.