Accounting Department Research Articles

Dampak Implementasi Sistem Informasi Akuntansi atas Kualitas Data Keuangan UMKM Saat Pandemi di Bandar Lampung

The implementation of SIA (Accounting Information System) has led to modern accounting departments in organizations such as MSMEs for financial management. However, most MSME owners do not realize the importance of this. The purpose of this study is to re-investigate the impact of the implementation of AIS on the quality of MSME financial data in Bandarlampung. The study used quantitative data using a questionnaire on the multiple linear regression method. The population used was 417 MSMEs and the sample used was 200 MSMEs in Bandar Lampung. The results showed that the information system application variables, input variables in the accounting information system application, and security variables from the AIS application had a significant positive effect on the quality of financial data. This means that the implementation of AIS in MSMEs must be maintained and the use of information technology increased in accordance to the improve the quality of MSME financial data for its users. This is because the existence of technology such as AIS can make it easier for users to make decisions from evaluating financial performance for the sustainability of MSME businesses.
 Keywords: AIS; MSME; Data; Financial.

Pemanfaatan Aplikasi Lamikro Dalam Pengelolaan Keuangan Usaha Mikro, Kecil dan Menengah (UMKM) Kota Jayapura

This service activity aims to provide training on traditional (manual) accounting records by introducing large accounts in accounting books and the introduction of the Lamikro application and its use in recording daily financial transactions online to MSME actors in Jayapura City. In addition, Lamikro financial reports produced by MSME actors can be used in applying for people's business credit / KUR loans at banks. The training was held on 2 and 3 July 2021, the training was divided into 2 activities, namely on 2 July 2021 an introduction training was held on micro-applications and transaction practices encountered by business actors on a daily basis. This activity was carried out in the Accounting Department Lab and was attended by 5 people out of 10 people who registered. The activity on July 3, 2021 was carried out with assistance to every business actor in the city of Jayapura. The assistance takes place accompanied by an introduction to the recording of transactions based on the Lamikro application. In this activity, assistance was provided to 15 business actors spread across the city of Jayapura. Assistance activities are carried out by complying with applicable health procedures. Community Service Activities are also carried out pre-post tests during the implementation of the activities, with the aim of measuring the extent of understanding of the introduction material that has been given during the training process.

Achievements, Contributions and Scientific Legacy of the Professors in the Accounting and Analysis Department of UNWE Dealing with Economic Activity Analysis

Since the very beginning of the establishment of the Free University of Political and Economic Studies in 1920, the academic disciplines Accounting, Business Calculus and Balance Sheet Studies have been taught in Sofia. During the academic year 1950 – 1951, the discipline Analysis of Economic Activity is introduced in the curriculum for the Business Accounting specialty. The objective of this study is to present the opinions and views of the professors in the Accounting and Analysis Department of the University of National and World Economy (UNWE) who have worked and dealt in the field of economic activity analysis in the course of years. The scientific theory of the economic activity analysis, which is now called financial and business analysis, has its own scientific metrics, such as subject and object; method, techniques and methodology; scope and content; objectives and tasks; functions and principles, which are typical of it and distinguish it from other scientific areas. The scientific theory of the economic activity analysis has been developed, enhanced, deepened and ascertained in the course of the historic development of the scientific thinking in the Accounting and Analysis Department of UNWE since the establishment of the University in 1920 until nowadays – the year 2022. Based on the historic approach, the study presents the views, achievements and contributions of the academic authors, professors and teachers who have worked in the Accounting and Analysis Department of UNWE during a 102-year-period since the establishment of the department and the university. The publication outlines the contributions of scholars who laid the scientific foundations of the theory of the economic activity analysis. The specific theoretic works and decisions of the academic authors in the department on key methodological issues within the contents of the economic activity analysis find their actual application and enrich the economic practice in the country during the various historic stages and public and economic contexts in the course of its development. It has established and still establishes the leading positions of UNWE in students’ education and successful realization in the field of economics and finance.

Plagiarisme Mahasiswa Akuntansi: Dimensi Fraud Pentagon

This study aims to examine the elements of the fraud pentagon, namely pressure, rationalization, opportunity, competence, and arrogance against plagiarism of accounting students. This type of research is quantitative research. The population in this study were students of the S1 Accounting Study Program, Faculty of Economics, Universitas Negeri Padang with a total sample of 47 people. The sampling technique used is purposive sampling. Sources of data in this study are primary data and secondary data. Primary data obtained from answers to questionnaires that have been distributed to respondents. Secondary data was obtained from the Department of Accounting, Faculty of Economics, Universitas Negeri Padang, this data was the result of a research proposal turnitin. This research model uses multiple linear regression analysis. The result of this study indicate that pressure, rationalization, opportunity, and arrogance do not affect plagiarism of accounting students. However, the competence influence plagiarism of accounting students.

Monitoring System for Adverse Events Following Immunization in Russia and the World. Modern aspects and problems

Relevance. During a pandemic, the epidemiological well-being of the population of the whole world depends on the vaccination of each individual person, as cells of the immune layer. Only reliable and open information about adverse events after the use of vaccines, obtained in a timely manner in the process of continuous monitoring, can support the confidence and adherence of the population to vaccination.Aim. To assess the monitoring system for AEFI (Adverse Events Following Immunization) in the Russian Federation and other countries.Materials and methods. A descriptive epidemiological study was conducted with a review of regulatory and methodological documents, forms of federal statistical observation, information from the AIS «DRAID» (Analytical Information System «Department of registration and accounting of infectious diseases» program in Moscow, acts of investigation of post-vaccination complications, which were carried out by specialists from the branches of the Center for Hygiene and Epidemiology in Moscow, sources: eLIBRARU.ru, cyberleninka.ru, information from WHO’s websites, Internet resources for monitoring AEFIs in different countries and websites of manufacturers of COVID-19 vaccines, instructions for vaccines.Conclusion. Thus, it is almost impossible for an epidemiologist working in one of the departments that participates in the monitoring of AEFIs to conduct a full-fledged prospective and retrospective epidemiological analysis and draw unambiguous conclusions about the AEFIs based only on data from open sources and forms of state statistical observation. There is a need for interaction and exchange of information between the subjects of monitoring.

Pengaruh Kemudahan Penggunaan, Risiko, Keamanan, dan Fitur Layanan terhadap Minat Masyarakat Menggunakan Aplikasi OVO di Kota Samarinda

AbstractThe Effect of Ease of Use, Risk, Security, and Service Features on Public Interest in Using OVO in Samarinda City. Thesis for the Department of Accounting, Finance and Banking Study Program, under the guidance of Mr. Dr. Sudarlan, SE, MT as the first supervisor and Zulfikar, S.E, M.SA (Humbis) as a second guide. This study uses quantitative methods. Data collection techniques in This study uses the technique of distributing questionnaires, observation, and literature. The sample in this study were 250 respondents. Data analysis techniques to be used used in this research are Validity Test, Reliability Test, Classical Assumption Test, Normality Test, Multicollinearity Test, Heteroscedasticity Test, Linear Regression Test Multiple, t test, f test, correlation coefficient, coefficient of determination and use IBM SPSS Version 19 software. The results of this study partially variable Ease of Use, Risk, Security, and Service Features Against Public Interest in Using OVO in Samarinda City., seen from Tcount < T table (-0483 < 1.969) and sig value of 0.629 < 0.05, partially the risk variable has a significant positive effect on Community Interest using the OVO application in Samarinda City, seen from Tcount > T table (4.648 > 1.969) and the sig value of 0.000 > 0.05, partially the security variable has no negative effect and not significant to Community Interest in Using OVO in Samarinda City, seen from Tcount < T table (-0.322 < 1.969) and sig value of 0.748 < 0.05, partially service feature variables have no significant negative effect on Community interest in using Ovo applications in the City Samarinda, seen from Tcount > Ttable (2,069 > 1,985) and the sig value of 0.041 > 0.05, simultaneously the convenience variable p use, risk, security and service features on public interest in using the OVO application in Samarinda City as seen from Fcount > Ftable (5,812 > 4,383) and a sig value of 0.000 < 0.05.

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Students’ perceptions of the accounting department on the factors affecting accountants’ ethical behavior

This study was conducted to examine and analyze the influence of academic self-efficacy, fraud diamond, knowledge level, Machiavellian, and love of money on accountants' ethical behavior. Research respondents were students of the Accounting Department University of Lambung Mangkurat Banjarmasin; Sekolah Tinggi Ilmu Ekonomi Indonesia Banjarmasin (STIEI) Banjarmasin; National College of Economics (STIENAS) Banjarmasin; and Pancasetia College of Economics (STIEPAN) Banjarmasin. The data were processed using multiple linear regression analysis with classical assumption test. The results of the research prove that academic self-efficacy and level of knowledge have a significant negative effect on the ethical behavior of accountants. Meanwhile, fraud diamond and machiavellian have an insignificant positive effect on the ethical behavior of accountants, and love of money has a significant positive effect on the ethical behavior of accountants.

Portrait of Capital Accounting Practiced by Students of Sharia Accounting Department From Gorontalo Ethnic

This study aims to reveal the values of local wisdom from the way students majoring in Islamic accounting from the Gorontalo tribe practice capital accounting. This study uses an Islamic paradigm with an Islamic ethnomethodology approach. There are five data analysis stages: charity (amal), knowledge (ilmu), faith (iman), information revelation (informasi wahyu), and good deeds (ihsan). The results showed that before receiving the scholarship, the initial capital to finance college was obtained by students from both their parents and their families. The practice of capital accounting is conditional on the value of local wisdom in the form of responsibility. This value is one of the advice the elders often express through lumadu "delo sipati lo malu'o tiloliyo kulu-kulu wala'iyo modudu'o which has a meaning in the form of a feeling of family responsibility".Penelitian ini bertujuan untuk mengungkap nilai-nilai kearifan lokal dari cara mahasiswa jurusan akuntansi syariah yang berasal dari suku Gorontalo mempraktikkan akuntansi modal. Penelitian ini menggunakan paradigma Islam dengan pendekatan etnometodologi Islam. Terdapat lima tahapan analisis data yaitu amal, ilmu, iman, informasi wahyu, dan ihsan. Hasil penelitian menunjukkan bahwa sebelum menerima beasiswa maka modal awal untuk membiayai kuliah diperoleh oleh mahasiswa dari kedua orang tua dan keluarga mereka. Praktik akuntansi modal tersebut syarat dengan nilai kearifan lokal berupa tanggung jawab. Nilai ini merupakan salah satu nasihat yang sering diungkapkan oleh tua-tua melalui lumadu “delo sipati lo malu’o tiloliyo kulu-kulu wala’iyo modudu’o yang memiliki makna berupa perasaan tanggung jawab keluarga”.

Adapted work placement delivery method under COVID-19 towards students’ job preparatory behaviours

This study investigated students’ perceptions of an adapted work placement (WP) delivery method due to COVID-19, their intention of finding paid jobs or becoming self-employed and how the intention influenced their job preparatory behaviours (JPB). Ajzen’s Theory of Planned Behaviour (TPB) was utilised as a theoretical framework to model the research design. The TPB framework has three constructs – attitude towards behaviour, subjective norm and perceived behavioural control – that lead to students’ intentions with regard to future jobs and, ultimately, behaviours. The study analysed three sets of data from: (i) semi-structured interviews with accounting students, (ii) a semi-structured interview with the head of an accounting department, (iii) document analysis of a WP guidebook. All data were collected from a polytechnic in Indonesia. There were three key findings. In terms of students’ perceptions, the adapted WP programme created disappointment among the students. Beyond this disappointment, the adapted delivery method unexpectedly increased the students’ self-employment intentions. Nonetheless, the intentions did not entirely prompt the students to pursue JPB towards self-employment. This paper provides insights into how higher education institutions might restructure their WP programmes, especially in times of crisis, and provides suggestions for students’ job preparations.

THE CHALLENGES IN IMPLEMENTATION OF ACCOUNTING SOFTWARE SYSTEM IN MALAYSIA

The purpose of this research is to study the challenges faced by organizations when implementing accounting software system in Malaysia. The focus of this research is on SMEs in Malaysia and the respondents are those involved in the implementation of accounting information systems in their companies. The small and medium enterprises (SMEs) are backbone for Malaysia’s economy. Hence, the SMEs’ successful business operations are significant to economic growth. The advantages of using business accounting software are the measurement of business results. The research uses questionnaires to collect data from the sample size of 102 managers and IT-staff in Malaysian SME whose companies implement accounting software system. The findings indicate that insufficient accounting skills and inadequate training present a significant impact on the implementation of accounting software system. Further, the lack of efficiency does not have any impact on the implementation of accounting software system in SMEs. Hence, it is concluded that insufficient accounting skills has a positive significant impact on the implementation of accounting software system. Finally, our research recommends to managers in conducting more training programs for their staffs who have insufficient capabilities and knowledge in their accounting and finance departments and to learn the basics in operating the accounting software system.

BUSINESS STUDENTS’ PERCEPTION OF ACADEMIC FRAUD AND FRAUD IN THE WORKPLACE

This study aims to analyze the relationship between the perception of students about academic fraud with job fraud. This research was conducted in the year 2021 on students from the Department of Accounting and Business Administration of Padang State Polytechnic. The results of this study indicated that there was a difference between academic fraud and students’ perceptions regarding fraud at work. This study also found that there was no correlation between students’ academic fraud involvement in college and their perception of job fraud. This showed that students knew and realized that acts of fraud at work were unethical even though they did academic fraud in college. This research could be referred to as input for policymakers, particularly in universities, regarding student academic fraud control.

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Hannah Claire Haines, 1891–1974: Not the Average “Militant Female”

Hannah Claire Haines, 1891–1974: Not the Average “Militant Female”

Analysis of errors in solving mathematical literacy analysis problems using newman

The purpose of this study was to find out student errors in solving problems about mathematical literacy. This study uses a qualitative research approach with sampling method is purposive sampling. The study subjects were three students who were taken based on KAM (Student Initial Ability), namely high, medium, and low ability categories. Each subject is one person per category from the Department of Accounting, Bandung State Polytechnic. This study analyzes student errors in solving mathematical literacy problems in the statistics course for the sub-discussion of hypothesis testing. The error analysis method used is Newman analysis. This study uses two instruments, namely a test instrument with four questions in the form of descriptions and interviews. The data will then be classified into five error categories according to Newman's analysis. The conclusions in this study indicate that there are errors in answering questions, especially for mathematical literacy questions; students are expected to be able to analyze questions in the form of story questions; Understanding the problem instructions and information contained in the problem is the first step in working on mathematical literacy problems so that the level of errors and errors in working on the questions is more resolved. Of the five errors that became the standard for Newman Error Analysis assessment, three errors were made by respondents, namely errors in understanding story questions correctly, errors in transforming story questions into mathematical sentences, and errors in writing the final answer.

Self-Control, Financial Literacy, and Behavior in Organizing Money

The higher educational institutions' students are familiar with technological advancement. As a terrible consequence, they will be trapped in incontrollable consumption by purchasing something they do not need. This circumstance cannot be separated from their classmate's trendy lifestyle and lures. This situation leads to poor organizing money. Besides, according to previous studies, this poor money management is usually affected by low financial literacy. Therefore, this investigation examines the influence of self-control and financial literacy on money management behavior. The population in this research consists of 1,226 active undergraduate students in the accounting and management departments from batches 2016 to 2021 in the business faculty at Maranatha Christian University. Based on the Slovin formula with a 5% fault boundary, the sample size is 302. Considering this situation, we use a stratified random sampling technique by treating the batches as strata. Then, we distribute the questionnaire to them. Unfortunately, only 94 students respond; the response rate is 31.17%. After analyzing their response by a structural equation model based on partial least squares, we conclude that self-control positively affects students' behavior in organizing their money. Unfortunately, financial literacy does not.

Kalıcı tünelli veya geçici hemodiyaliz kateteri ile rutin hemodiyaliz programında olan hasta grubunda kateter tipine göre Maliyet-Etkinlik araştırması

Abstract
 Background:
 In this study, our aim was to conduct a cost/effectiveness research by determining the cost , in the patients who are in the routine hemodialysis program with a hemodialysis catheter, according to type of the catheter and the number of the days in which the catheters can be used actively.
 Methods:
 Between 2013 and 2020,patients with temporary hemodialysis catheters (Group 1 , n:81) and patients tunneled hemodialysis catheters (Group 2, n:205) were identified by scanning the hospital archive. The number of days in which the catheters were actively used was calculated according to the next catheter insertion or replacement date. Then, the permanent and temporary catheter fees paid by the governmentdetermined, according to the current Health Practices Communique (SUT) pricing that learnt from the hospital accounting department. Catheter cost per day was determined using the SPSS 22 program.
 Results:
 In the analysis made according to demographic characteristics, no significant difference was found between the groups in terms of gender (p=0.129). When the mean age of the patients was examined, no difference was found between the groups (p=0.085). No statistical difference was found between the groups in comorbid conditions: diabetes, hypertension, and coronary artery disease (p=0.219, p=0.129, p=0.822). The patency period was significantly higher in group 2 (p

Is Business and Accounting Education Sufficiently Sustainable? Comparison of Curriculum of Turkey And Other Country Universities By Document Analysis

Geleneksel muhasebe yapısı kurumsal sürdürülebilirlik konusunda işletme paydaşlarının beklentilerine yeterince cevap verememektedir. Bu sebeple sürdürülebilirliği de göz önüne alan sürdürülebilirlik muhasebesi, çevre muhasebesi, entegre raporlama gibi yeni muhasebe yaklaşımları ortaya çıkmıştır. Dolayısıyla sürdürülebilirlik kavramının muhasebeye entegrasyonu ile muhasebe eğitiminden beklentiler de değişmiştir. Buradan hareketle çalışmada, üniversite derecelendirme kuruluşları arasında yer alan Times Yükseköğretim Kuruluşu’nun 2021 yılı için belirlediği eğitim-öğretim kategorisi, Muhasebe ve Finansman alanı dünya sıralamasında yer alan ilk 25 üniversite ile bu sıralamada yer alan Türk üniversitelerinin ilk 25’i tespit edilmiş ve müfredatlarındaki sürdürülebilirlik ve türevleri ile ilgili derslerin varlığı doküman analizi yöntemiyle incelenmiştir. Araştırmada üniversitelerin İşletme, Yönetim, Muhasebe ve Finansman bölümlerinin lisans, yüksek lisans ve doktora müfredatları analiz edilmiş, ardından Türkiye ve diğer ülke üniversiteleri karşılaştırılmıştır. Elde edilen verilere göre, sürdürülebilirlik konusunda işletme, yönetim ve muhasebe alanında eğitim veren yabancı üniversitelerin ders müfredatlarında eksiklikler olduğu, Türk üniversitelerinde ise bu eksikliğin çok daha dikkat çekici olduğu düşünülmektedir.

Accounting Master's Programs in the United States

The U.S. accounting graduate education has evolved considerably over the last few years and offers a plethora of accounting master’s programs. The Department of Accountancy at the Gies College of Business at the University of Illinois has a rich tradition of excellence in graduate accounting education, awarding its first master’s degree in 1922, and remaining at the forefront of accounting education ever since. Gies is a top-three business school for graduate accounting, and the accounting faculty is #1 in the BYU accounting research ranking. It is one of the largest suppliers of leaders of the accounting profession and among its graduates are legions of CFOs, accounting firm partners, and entrepreneurs. Graduates of Gies accounting programs have tremendously successful careers, and the STEM designation provides international students an opportunity to work in the U.S. for 36 months after graduation, and a competitive advantage.
 As the academic director of the MSA program at Gies, and faculty members with many years of experience in the graduate accounting field, we are in a unique position to share our knowledge and observations with you. Our goal is to guide you through the process of assessing US accounting master's programs, explain the general admission requirements, and provide tips for a successful application. We conclude the editorial with an example of graduate accounting programs offered by the Gies College of Business at the University of Illinois.

Hybrid Learning Model in the Teaching and Learning Process Basic Accounting Practice

This research is aimed at designing an efficient hybrid learning model in learning Basic Accounting Practices. This learning model is expected to be used as a guide by lecturers who support courses in planning, implementing and evaluating their learning activities. The hardware used is a Laptop, Web Camera, Bluetooth Headset, LCD Projector, while the software is Google Meet. Research activities are carried out through 3 stages, namely: program planning, development and implementation, evaluation. The target subjects are students of the Bali State Polytechnic Accounting Department in semester 2, the target object is a learning device for the Basic Accounting Practice course. The results show that this simple hybrid learning model can be applied effectively in learning Basic Accounting Practices. This is indicated by the level of student satisfaction with the reliability of the learning model (material, design, media) using the 5 scale is an average of 4.0 (Satisfied) with an average learning outcome value of 81.01 (A). Suggestions from students are the need for reliable Wi-Fi and LCD projector facilities in every classroom.