Concept Of Accountability Research Articles

Factors Affecting Going Concern of the Transport and Logistics Companies

The COVID-19 pandemic reminded accountants and auditors of one of the most important concepts of modern accounting – the going concern assumption. Going concern refers to a company's ability to make enough money to stay afloat or to avoid bankruptcy. Based on the application of agency theory and signalling theory this study aimed to examine the influence of GCG practices, financial condition and company growth on the going concern of transportation and logistics service sector companies listed on the IDX. This study is associative research with secondary data obtained from the annual report on the IDX website and CGC reports. The data collected for analysis covers the period from 2019-2022. Going concern is proxied by going concern opinion with dummies 1 and 0. GCG practices are measured using disclosure quality based on the CG index covering GCG structures and processes and the performance of its issuers in terms of internal control units, remuneration, and Corporate Secretary. Financial condition is measured using the Altman Z-score prediction model. Corporate growth is proxied by calculating the sales growth ratio based on each corporation's profit/loss statement. The research sample is transportation and logistics service sector companies listed on the IDX in 2019-2022, amounting to 20 companies with a total observation data of 80. The data testing in this study uses logistic regression analysis to determine the predictive power of these financial ratios, which are the most dominant in determining whether a corporation will receive a going concern audit opinion. The researchers found that only financial condition significantly affects the company's going concern in this study. The negative coefficient direction means that transportation and logistics service sector companies that experience poor financial conditions still get a non-going concern opinion where management can convince stakeholders and auditors that they can still maintain their business sustainability. Meanwhile, good corporate governance practices do not significantly affect going concern because investors take into account many other factors to consider the sustainability of the company's business. Company growth also has no significant effect on going concern because companies with profit growth also do not guarantee that the company is free from financial problems that may affect its business continuity.

The concept of environmental accounting and reporting standards: An overview

The concept of environmental accounting and reporting standards: An overview

Development of the concept of accounting in the conditions of functioning of integrated structures

Globalization and integration cause changes in accounting and practical implementation of its concept. Numerous studies prove that the modern conceptual basis of accounting does not meet the needs and requirements of modern society and needs changes, which determines the direction of further work of scientists. The purpose of writing this article is to study the peculiarities of the functioning of integrated structures and their influence on the development of the accounting concept. The advantages and disadvantages of integrated structures are systematized. Types and models of integration are analyzed. The reasons for the development of the integration interaction of business entities are clarified. Factors affecting the effective functioning of integrated structures are defined. A description of the processes that determine the effectiveness of the functioning of integrated structures is given. The levels of centralization of management functions in integrated structures are analyzed. The groups of reasons that prompt the management of integrated structures to introduce a centralized form of accounting are summarized. It is proven that modern management systems of integrated structures require appropriate information security, which is formed within the framework of the modern accounting paradigm, which acts as the calculation and analytical structure of the system. It has been found that the role of integration processes in the domestic economy is increasingly increasing, which is connected with the creation of favorable conditions for economic activity, strengthening of competitive positions and the possibility of monitoring the market situation. It was established that since the number of integrated structures in Ukraine is constantly growing, in modern economic conditions, the management system in integrated structures should have appropriate information provision, created within the framework of the modern accounting paradigm, as a structural accounting and analytical system of such structures. The provision of reliable information for the needs of process management of these structures requires the verification of new accounting technologies, which must take into account the risky nature of innovations and the main trends in the development of accounting tools.

Practical Bookkeeping Techniques Using Malindo EZ Accounting for Karnival Niaga Project at Kolej Komuniti Selayang

The Karnival Niaga Project is part of the entrepreneurship module for students at Kolej Komuniti Selayang, Selangor, Malaysia. This project is carried out in the third semester before students undergo industrial internships. The project's initiative allows students to explore various types of businesses, with a primary focus on the food and beverage sector. After graduation, some graduates of this program choose to develop the businesses they initiated during the Karnival Niaga Project. However, challenges arise due to the lack of fundamental understanding of accounting during the project's execution. Understanding financial and accounting aspects is crucial for business growth, but this is not taught to the students. This is what prompted the outreach team from the Accounting Department of Politeknik Negeri Padang to conduct a community service activity titled "Practical Bookkeeping Techniques for Karnival Niaga Project." The goal of this activity is to provide a stronger understanding of basic accounting concepts to the participants of the Karnival Niaga Project so that they can manage their businesses more efficiently and sustainably. Participants in the training are given an understanding of common business transactions, such as initial investment activities, the purchase of fixed assets, the purchase of raw materials inventory, product sales, employee salary payments, and other company-related expenses. From this recorded series of transactions, journal reports, general ledgers, trial balances, balance sheets, and income statements can be generated. The presence of financial statements will help business owners assess their business performance, whether they have achieved their desired profits, whether the expenses incurred have been effective, and whether they can use this information as a basis for decision-making, such as setting sales targets or expanding their business.

TEACHING ACCOUNTING CONCEPTS IN ENGLISH SECOND LANGUAGE CONTEXT: A CASE STUDY OF THREE ACCOUNTING TEACHERS IN PINETOWN EDUCATION DISTRICT

TEACHING ACCOUNTING CONCEPTS IN ENGLISH SECOND LANGUAGE CONTEXT: A CASE STUDY OF THREE ACCOUNTING TEACHERS IN PINETOWN EDUCATION DISTRICT

Predicting Future Cashflows: A Re-examination of Whether Accruals Achieve the Intent of Statement of Financial Accounting Concepts 1

Predicting Future Cashflows: A Re-examination of Whether Accruals Achieve the Intent of Statement of Financial Accounting Concepts 1

CONCEPT AND PROBLEMS OF DEVELOPMENT OF DIGITAL MODELS OF ACCOUNTING

The article presents the concept of a digital accounting and management system and its related problems. Digital accounting platforms using modern technologies and tools are discussed as well. Studies of digital accounting mechanisms are systematized. A digital accounting model and accounting mechanisms based on a digital platform are presented.

Guided Discovery Instructional Strategy and Students’ Attainment in Financial Accounting Concepts

This research examined the efficacies of guided discovery and lecture method on the academic attainment of students in Financial Accounting concepts. The non-randomized pre-test, post-test, control group quasi-experimental design was adopted, while the intervening variables of gender were varied as male and female, and socio-economic status at high, middle, and low levels. This study presents the teaching prospects of guided discovery instructional strategy for improving students’ academic attainment in Financial Accounting.

Potret Akuntansi Pohongi Berbasis Nilai Budaya Islam Gorontalo: Studi Etnometodologi Islam

This study aims to photograph the practice of capital accounting based on the local wisdom values of the Gorontalo community. This study uses an Islamic ethnomethodology approach which is under the Islamic paradigm. There are five data analysis stages: charity, knowledge, faith, revelation information, and good deeds. The study results found that patience and belief that the Creator has arranged sustenance are non-material assets owned by the coachmen. This capital makes them stick with the profession even though the number of users is getting smaller. In the culture of the people of Gorontalo, patience and belief in God are often expressed through lumadu tanggalo duhelo”, which means full of patience in dealing with problems. This research contributes to presenting the concept of capital accounting based on Islamic cultural values in the Gorontalo area. This study also confirms that accounting is a science that requires cultural values and faith in God

Теистическая метафизика «Алкифрона» Джорджа Беркли

The article examines George Berkeley’s philosophy of the 1730s, a period that is seldom analyzed by commentators. The article puts forward two theses. First, in 'Alciphron’ (in particular, in dialogues IV and VII) Berkeley offers a new metaphysics in comparison with immaterialism, which can be described as descriptive, using P.F. Stroson's terminology. Second, in Berkeley's philosophical system, 'Alciphron’ should take the first place — the place of introduction. These theses are supported by analyzing the argument for the existence of the Christian God, presented in the fourth dialogue. The article shows that this argument, which is considered by most researchers only as plausible, can be strengthened by referring to the content of the seventh dialogue. The analysis of the seventh dialogue shows the importance of the so-called natural notions for Berkeley's argumentation in 'Alciphron’. Natural notions are accepted by us without any theoretical justification, they are rooted in human nature. Such natural notions include the concept of accountability. It is connected to many other concepts that characterize our attitude to the actions of free agents (for example, guilt and merit). Our reactions to human actions are similar to reactions to the language of the Creator revealed to us in nature (in the case of God our reaction is praise based on admiration for nature). Natural concepts underlie Berkeley's descriptive metaphysics, the main idea of which is that we cannot but consider phenomena as the result of the actions of free rational agents (finite and infinite). This is justified by a transcendental argument: the condition for the existence of society is belief in natural concepts; society exists and is a natural state for man; therefore, we believe in natural concepts. The use of transcendental argumentation supports the thesis the metaphysics of 'Alciphron' is descriptive.

Exploring the History of Islamic Accounting and the Concept of Accountability in an Islamic Perspective

The history of conventional accounting dominates the literature on the history of accounting, and it is still rare to find a history that describes Islamic accounting comprehensively. In addition, the concept of accountability is still dominated by financial accountability alone. This paper aims to describe the history of Islamic accounting starting from the period of the Prophet until the 20th century. This paper also attempts to describe the concept of accountability from an Islamic perspective. The research approach used in this paper is categorized as qualitative research. The bibliographic method or library analysis used in this study reviews some of the previous literature on the history of Islamic accounting and Islamic accountability. History proves that Muslims have implemented modern and sophisticated accounting systems and practices. The manuscript by Al-Mazindarani entitled "Halakiyah Kitab as-Syiyaqaf Essay" in 765H or 1363M describes the popular accounting practices applied at that time, namely jaridah al-kharaj, jaridah an-nafakat, jaridah al-maal, and jaridah al-masadarin. Even the accounting profession (al-katib) should not be held by everyone and only those who have qualifications such as technical competence, understanding of sharia values, being responsible and trustworthy. The history of Islamic accounting is inseparable from the awareness of avoiding usury, the formation of the first Islamic bank, and the role of professional organizations in terms of regulation of Islamic accounting standards. The Islamic accounting conceptual framework is very different from the conventional accounting conceptual framework in terms of meaning and definition, profit perception, going concern assumption, unit of measurement assumption, and disclosure principle. Accountability in Islam views the responsibility of each individual or company to God as the giver of the mandate (hablum minallah) and to humans (hablum minannas).

The concept of the formation of accounting and analytical support to produce organic crop

The continuous development of all areas of economic activity stimulates the emergence of new mechanisms and systems for regulating the activity of production processes. Increasing the scale of organic production provokes the emergence of new accounting objects and the adaptation of the concept of accounting and analytical support to the specific requirements of organic production. The conditions of standardization of organic production processes, the limitation of permitted plant protection products and seasonal industry features contributed to the actualization of the need for the formation of accounting and analytical support to produce organic agricultural products of crop production. The purpose of this article is to study the process of building the concept of accounting and analytical support to produce organic crop production, and their key elements. The dynamics of the development of the European market were analyzed, and the orientation of Ukrainian operators of organic production in this direction was determined. There is a progressive increase in the area devoted to organic production. The importance of systematization and adaptation of digital information to user needs is substantiated. The sectoral features of organic production processes, which affect the organization of accounting and analytical support, are revealed, and the main ones are indicated. It was determined that the basic source of information is primary documents that take part in production processes, reflect and form information for further operational analysis, internal control, provide information for the formation of tax reporting, accumulate data for financial reporting in accordance with national and international standards. The components of accounting and analytical support for information structuring and management of costs to produce organic products are detailed. It was determined that the use of computer technologies is another element of ensuring a high-quality accounting system, which makes it possible to significantly speed up the processing of information collected in accounting systems for the assessment and analysis of production activities and the provision of relevant information in real time. Keywords: costs, management decisions, organic production, accounting, control.

CONCEPT OF GREEN ACCOUNTING AND ITS PROSPECTS WITH REGARDS OF CAREER DEVELOPMENT

CONCEPT OF GREEN ACCOUNTING AND ITS PROSPECTS WITH REGARDS OF CAREER DEVELOPMENT

Mercantilism and cameralism in the reforms of Peter The Great through the lens of naval finance and accounting (1681-1725)

In the 18th century, the doctrine of mercantilism-cameralism penetrated Russia and became the basis for the concept of state accounting, which was implemented in the Admiralty Regulation (1722), the first Russian accounting law. The Admiralty Regulation is a unique testimony to the earliest experience of the adoption of economic ideology and Western accounting style in Russia. It brought to Russian accounting an understanding of the importance of accounting procedures, budgeting and state control. The aim of this study is to show how the economic doctrine of the time influenced accounting, while also investigating whether accounting can serve as a gauge of the success of the doctrine and reform in general. Another research question is what it means for Russian accounting that the first accounting rules were developed for military purposes.

ACCOUNTABILITY OF STATE FINANCES FOR THE USE OF THE HEALTH BUDGET AFTER THE COVID-19 PANDEMIC

The large number of health budgets that have not been spent by the relevant ministries and agencies is a problem in itself for various reasons. In the midst of the Covid-19 pandemic, several new regulations provide space in managing the Health budget without accountability, whereas it contradicts the spirit and principles of state finances. This can become a loophole in committing acts of corruption due to weak supervision and accountability. The purpose of this research is to build the concept and flexibility of accountability for the health budget in the midst of an emergency and to elaborate various regulations related to state financial accountability. This study uses normative legal research methods with a statutory approach in analyzing and providing future views regarding existing problems. The research results show regulatory loopholes that can be used in committing acts of corruption. Flexibility is meant by strengthening the supervision and budgeting side instead of the budget report. Due to various factors, reports are also an obstacle in itself when in a pandemic emergency. Keywords: Accountability, State Finances, Health Budget

DEVELOPMENT OF SHARIA ACCOUNTING SYSTEM IN THE AGRICULTURAL SECTOR (SITASI) WITH PILOT CONVERSION METHOD

This research was initiated because of a request from the Jaya Makmur Gapoktan, Tonjong District, Brebes Regency which needed an application for its business books. Currently, Gapoktan Tonjong is still doing the bookkeeping manually. Gapoktan Jaya Makmur runs its business in the field of savings and loans with an interest system. However, in practice, this business is more similar to financing with a profit-sharing system that is in accordance with sharia principles. This study develops a sharia accounting system in agriculture that can help Gapoktan Jaya Makmur in keeping its business books. System development includes the stages of system analysis, conceptual design, physical design and implementation. For the implementation phase, the researcher uses the pilot conversion method. The results of this study indicate that there are Gapoktan in Brebes Regency that is still running a business in the field of savings and loans with an interest system. However, there are also those who run a business in the financing sector, which is similar to the mudharabah principle, although it still needs further adjustments. This sharia accounting system in agriculture was developed by default for this type of business financing with the mudharabah system. For Gapoktan who wants to use this application, it is necessary to be given an understanding of the basic concepts of accounting, mudharabah principles, and assistance in the preparation of financial statements.

Internalization of the Maqashid Sharia Concept in Realizing Accountability of Mosque Financial Statements

The purpose of this study is to reveal how the financial report accountability model of the Probolinggo district mosque actually is. In addition, this study also seeks to elaborate on the concept of maqashid sharia as part of the reference in realizing financial reporting accountability. This research is qualitative research with an interpretive paradigm of a phenomenological approach. The data source for this research is the primary data source obtained from three key informants, and the results of field observations and supported by other literature data. The results of the study show that the accountability of the financial reports of the Great Mosque of Probolinggo Regency has been well managed through the input, process, and output stages starting from planning, implementing, organizing, and controlling. But sometimes, the implementation process is not optimal. The practical implication is the accountability of financial reports with the five principles in the maqashid sharia concept, namely hifdz ad-din, hifdz an-nas, hifdz al-aql, hifdz al-mal, and hifdz an-nasb can overcome several obstacles that are useful to produce better accountability again in the future. The theoretical implications of this study contribute new understanding to explain and improve existing theories regarding the concept of mosque accountability.

DIGITALIZATION. CONFUSION AMONG THE DEFINITIONS IN THIS AREA

The aim and objectives of the article are solved, which allows generalizing the content of a number of terms and concepts in modern accounting. The purpose of the article is to reveal the differences between the concepts of "digitalization", "digital transformation", "digitalization" (or "digitalization"). The importance of understanding the essence of the concepts, covering the theoretical and practical aspects, is emphasized, since the incorrect use of terms, their combination and mixing leads to distortion of the digital transformation of information and negatively affects the development of the legislative framework. The article formulates approaches to the differences of these concepts and proposes the author's approach to solving the problem. The theoretical and practical significance of the work lies in obtaining proposals that contribute to solving the problem of methodological support of digitalization in accounting in the conditions of digital support in the practical activities of Ukrainian enterprises in the formation of internal documents on the organization of digitalization of the accounting process in the conduct of control procedures.

Concepts of Behavioral Accounting From Psychological, Social, and Human Behavior Aspects

Behavioral accounting connects human behavior and accounting. Behavioral science is part of social science, while behavioral accounting is part of accounting science and behavioral knowledge. But behavioral accounting and behavioral science both use the principles of psychology and sociology to assess and solve a problem. This study aims to determine the concepts that exist in the area of psychology and social psychology and to find out how these are applied to the theoretical system of behavioral accounting. The method used in this research is descriptive which describes how the concepts are applied to the theoretical system in behavioral accounting. The result of this research is that we are able to understand aspects of psychology and social psychology comprehensively. In this study, the main concepts contained in it are explained, where attitudes, changes in attitudes, motivation, perceptions, learning, personality, and emotions are discussed. Then we see how this system is applied theoretically to behavioral accounting.

ANALISIS PENERAPAN AKUNTANSI PADA UMKM TOKO PAKAIAN DI KECAMATAN BEKASI TIMUR BERDASARKAN KONSEP DASAR AKUNTANSI

This research author did in the district of East Bekasi. In connection with this research, the object is a clothing store entrepreneur. And the population in this research is 20 clothing stores in the district of East Bekasi. The problems discussed in this study are how the
 application of accounting in the clothing store business in the district of East Bekasi has met the basic concepts of accounting. The purpose of this study is to find out if the application of accounting carried out by clothing store entrepreneurs has fulfilled the basic concepts of accounting in running their businesses. The data collection method that the author uses is structured interviews, documentation, and observation. While the data analysis used is a descriptive method.
 Based on the results of research and discussion, it can be concluded that the application of accounting carried out by clothing shop entrepreneurs in the East Bekasi district has recorded accounting and bookkeeping but is carried out very simply. The recording is still not right so it is not in accordance with the basic concepts of accounting.