Accounting Department Research Articles

The Role of English for the Improvement of Vocational High School Students in the Department of Accounting About Financial Reports

Vocational high school students really need to master English because to improve and understand the processes in accounting financial reports because every transaction in the accounting department uses English so that students' abilities in English increase even more and students understand and know about transactions related to the company's financial reports from the research results there are still many students who do not understand and do not understand English, it can be shown from the results of the average score of students in the subject of English is still low the type of research is that which is used descriptive qualitative. As well as the method in this research is an observational interview test, as well as the results of the research that has been carried out, namely from the results of student activities from start to finish, namely with the initial test cycle to the final test by looking at the increase in the average value of students in class in each process activity, namely the learning outcomes of vocational high school students by understanding accounting readings in English.
 Keywords: English, vocational high school students majoring in accounting, financial reports

Determinan Tingkat Pemahaman Mahasiswa Akuntansi terhadap International Financial Reporting Standard

This study aims to determine emotional intelligence, spiritual intelligence, learning behavior, and learning interest affect the level of understanding of accounting students about IFRS. This research is an empirical study on Accounting Department Students at the Pontianak State Polytechnic. The population of this research is the fourth semester students of the Diploma III study program at the Polytechnic Accounting Department. The variables observed/measured in this study were independent variables namely Emotional Intelligence (X1), Spiritual Intelligence (X2), Learning Behavior (X3), and Learning Interest (X4). While the devenden variable is the level of understanding of IFRS (Y). The research variables will be given a Likert scale of 1-5 with an assessment of the perception of statements from strongly disagree (scale 1) to strongly agree (scale 5). The data analysis technique in this study was quantitative analysis using data quality tests, classical assumption tests, hypothesis testing and multiple linear regression analysis with the SPSS program. The results of this study indicate that emotional intelligence, spiritual intelligence, learning behavior, and learning interest do not affect the level of students' understanding of IFRS. This is evidenced by the significance value of the t test (partial test) of the four independent variables which are above 0.05.

The Effect of Information Technology on the Effectiveness of Accounting Information Systems at PT Seraphim Karya Agung

This study aims to analyze the influence of information technology on the effectiveness of accounting information systems at PT Seraphim Karya Agung. Phenomena used to test the effectiveness of accounting information systems include: data security, time, accuracy, variety of reports or output, and relevance. The inhibiting factors that exist in the implementation of accounting information systems are human resources, time and completeness of data. The solutions provided to increase the effectiveness of the accounting information system at PT Seraphim Karya Agung are: (1) improving HR soft skills, namely time discipline, by giving warnings and harsh reprimands to undisciplined employees, (2) increasing the ability of accounting information systems to overcome crash down condition of the system which can slow down the process of making financial reports, (3) related to data completeness, the accounting department of auxiliary expenditures that processes financial data that still uses a manual system to immediately transfer its use to accounting information systems by providing education and training.

The Impact of Financial Literacy and Financial Inclusion towards the Saving Behavior of the Students

Objectives: The purpose of this study was to assess and analyze the impact of Financial Literacy and Financial Inclusion on Saving Behavior using Self-Control as a moderator variable at the Department of Accounting, Faculty of Economics and Business, Private Islamic University in Medan City.Methodology: This study takes an associative method. This survey included 3747 students from the Department of Accounting, Faculty of Economics and Business, Private Islamic University in Medan City. The Slovin algorithm was used to sample 97 students from the Department of Accounting, Faculty of Economics and Business, Private Islamic University in Medan City. Data for this study were gathered through observation and questionnaires. This study's data processing processes used a quantitative approach with statistical analysis using the PLS (Partial Least Square) software tool.Findings: The findings of this study show that financial literacy and financial inclusion have a significant effect on saving behavior and that self-control does not moderate the effect of financial literacy and financial inclusion on saving behavior of Department of Accounting students, Faculty of Economics and Business, Private Islamic University in Medan City.Conclusion: This study examines how financial literacy and financial inclusion affect student saving behavior and self-control as a moderating variable. Students are the right generation to implement financial education because students are agents of change with the hope of bringing change in a better direction than before.

Pengaruh Penggunaan Financial Technology, Gaya Hidup dan Pendapatan Orang Tua Terhadap Perilaku Keuangan Mahasiswa

This study aims to examine the effect of using financial technology, lifestyle and parental income on student financials behavior. This research was conducted on students of the Accounting Department of the DIII and DIV Study Programs of Accounting at the Padang State Polytechnic. This research method was conducted with a quantitative method using a questionnaire as a research instrument and measured using liket scale. The results of this study indicate that using financial technology affects students' financials behavior, meaning that if someone uses financial technology, it will impact on how he manages his finances. Lifestyle variables are not proven to have an effect on students' financials behavior while parental income has a negative effect on students' financial behavior. This result shows that the higher the income level of parents will reduce the ability of students' financial management behavior. The findings of this study imply that financial technology play an importants role in financials behaviour, the higher the use of financial technology, the better the financial behavior of students. Apart from being a transaction tool in daily activities, fintech can also support student financial activities such as saving, investing for future needs, making necessary payments and supporting business activities that can support income so that they can manage finances properly and precisely.

The Effect of Information Technology on the Effectiveness of Accounting Information Systems at PT Seraphim Karya Agung

This study aims to analyze the influence of information technology on the effectiveness of accounting information systems at PT Seraphim Karya Agung. Phenomena used to test the effectiveness of accounting information systems include: data security, time, accuracy, variety of reports or output, and relevance. The inhibiting factors that exist in the implementation of accounting information systems are human resources, time and completeness of data. The solutions provided to increase the effectiveness of the accounting information system at PT Seraphim Karya Agung are: (1) improving HR soft skills, namely time discipline, by giving warnings and harsh reprimands to undisciplined employees, (2) increasing the ability of accounting information systems to overcome crash down condition of the system which can slow down the process of making financial reports, (3) related to data completeness, the accounting department of auxiliary expenditures that processes financial data that still uses a manual system to immediately transfer its use to accounting information systems by providing education and training

ДИСЦИПЛІНИ БУХГАЛТЕРСЬКОЇ СФЕРИ У НАВЧАЛЬНИХ ПРОГРАМАХ ЛЬВІВСЬКИХ АКАДЕМІЧНИХ ЗАКЛАДІВ УНІВЕРСИТЕТСЬКОГО ТИПУ В ХІХ – ПЕРШІЙ ПОЛОВИНІ ХХ СТ.: ІСТОРИЧНИЙ ЕКСКУРС

The expediency is substantiated, and the results of the study on the history of accounting knowledge provision for non-core specialization specialists in Lviv academic institutions of the university type from the 19th to the first half of the 20th centuries are presented. The study reveals the content and position of accounting disciplines in the educational programs of the examined institutions. By analyzing the content of accounting subjects and their placement in educational programs for the training of managerial specialists in various profiles (management and technical specialties), it was established that the main motive behind the educational process was to acquire skills in the professional use of accounting data in management. The necessity of such knowledge was also determined by the managerial responsibility of organizing accounting and presenting accounting statements. It was found that the establishment of the regional accounting system (“provincial accounting”) and the consolidation of its teaching tradition in educational institutions had a significant influence on university professors, who were also official representatives of the Galician provincial accounting department and members of the state examination commission on state accounting. An analytical review of educational and practical manuals and textbooks developed by the professors of the examined educational institutions for acquiring practical accounting skills and constructing different types of accounting for organizing state, national, municipal enterprises, and private farms was conducted. The article argues that the ideas established in the past regarding the acquisition of accounting knowledge by specialists in various fields as future managers can be utilized in the development of modern university educational and professional programs. Based on the study’s findings on the methodological connection between theoretical accounting disciplines and practical subjects (courses), it is concluded that their integration can be beneficial in creating a comprehensive system of scientific and methodological support for the modern educational process in managerial, financial, and economic specialties. An alternative approach could involve incorporating historical practices of organizing economic studies for a theoretical review of the accounting and reporting subject area into the current training processes for non-accounting specialized professionals.

A Study on the Impact of the Usage of Cost Information on Business Performance of Enterprises in Vietnam

Purpose: The primary objective of the research was to investigate the correlation between the utilization of cost information and business performance of enterprises in Vietnam, particularly in the context of the Covid-19 pandemic. Design/methodology/approach: A survey was conducted, involving a sample of 380 participants consisting of CEOs, CFOs, managers, board of directors, and individuals in charge of accounting and finance departments. The study employed a structure equation model to analyze the relationship between the use of cost information and business performance. Findings: The study revealed a significant and positive impact of cost information utilization on business performance among the surveyed enterprises in Vietnam. Additionally, the study provided recommendations for enterprises in Vietnam on how to make use of cost information for various purposes, including planning, evaluating, decision-making, and cost control, to optimize their business performance. Research, Practical & Social implication: The study's results suggest that utilizing cost information effectively can lead to improved business performance and may provide valuable insights for Vietnamese enterprises on how to navigate the challenging and competitive post-Covid-19 economic environment. Originality/value: The research employed a structural equation modeling (SEM) approach, and a test for univariate normality demonstrated an outstanding critical skewness ratio value. Furthermore, the kurtosis indicated that the data followed a normal distribution, making it suitable for analysis. Since SEM employs rigorous criteria to evaluate model fit, it can be inferred that the measurement model exhibited a high level of fit. The findings affirm the beneficial impact of utilizing cost information on business performance and offer significant recommendations for Vietnamese businesses in the current post-COVID era.

The indicator for measuring economy converting from GDP to GGDP: Is it worth? —— Research of the impact mechanism of GGDP algorithm on the global environment based on Saša Stjepanović

We have seen the irrationality of the global community's long-standing use of GDP as an indicator of economic health, and we have also seen new hope for our global environment and economy using the new GGDP indicator. This paper proposes a model to quantify as precisely as possible the impact of the use of GGDP on the global environment, compare it with the GDP indicator currently used, and analyze whether this transition is worthwhile from environmental, economic, and social perspectives. We test the models and results using real-world data (from WMO, UNFCCC, IEA, UNEP), striving to draw more reasonable and scientific conclusions. Based on the position that it is easy to quantify, we wanted to choose indicators with strong versatility, which can be adapted to different countries, and chose the calculation method accordingly. This paper uses stepwise regression analysis method to establish a multiple linear regression model. In our model, indicators (KtCO2, Twaste, NRD) reflecting the effect of the global measures taken after using GGDP were used as independent variables, and indicators (global average temperature, global average precipitation, air humidity) reflecting global environmental impact were used as dependent variables. We collected data from 2010-2019 models to address how to quantify their global environmental impact, and concluded: for every million tons of CO2 emissions, the average global average temperature increase was 0.09 degrees; For every 1 per cent decrease in global natural resource depletion as a percentage of gross national income, global precipitation increases by an average of 8,9.35 mm; For every million tons of carbon dioxide emissions and 100 million tons of waste, global air humidity rises by an average of 3.956%, And these are all positive impacts that the use of GGDP indicators will have on the global environment. Indeed, the process of measuring the economy's indicators from GDP to GGDP requires a significant amount of cost. To analyze whether this transformation is worthwhile, we convert all the ecological value brought by the indicator transformation into US dollars so we can account and compare it easier. We used the cost-benefit analysis method and the multiple linear regression model established above to calculate the direct benefits, indirect benefits, direct costs and indirect costs generated in the transformation from GDP to GGDP. In addition, we estimate future trends in benefits and costs. In summary, due to the high cost of building a resource accounting department, for a short time, the global benefits were much smaller than the costs consumed, but with the development of technology, it will become easier to use more clean energy, reduce carbon dioxide and waste emissions, so the cost of emission reduction will be greatly reduced. At the same time, the improvement of the global ecological environment has effectively prevented some disasters caused by environmental degradation to a certain extent, resulting in a significant increase in potential benefits. In summary, we believe that this shift is still worthwhile and necessary in the long run.

Influence of Financial Accountability on Organizational Performance: A Case Study of Ndolo DCC Church

The study is aimed at assessing how financial accountability influences the organizational performance of Ndolo DCC. A mixed research method was used where a collection of both qualitative and quantitative data was done. Its target population was 42 participants, from which quantitative used 33 participants and qualitative 9 participants. The collection of data was undertaken using questionnaires for quantitative data and interview schedules for qualitative data. The analysis of the data was done using Statistical Package for the Social Sciences (SPPS) version 23 on the quantitative data and the QDA Miner version 2.3. The data presentation was done using figures and tables. Regression of coefficients showed that financial transparency and organizational performance had a positive and significant relationship (β=0.228, p=0.026). Further results showed that financial management knowledge and organizational performance had a positive and significant relationship (β=0.304, p=0.035). Further results showed that financial attitude and organizational performance had a positive and significant relationship (β=0.450, p=0.005). A recommendation has been done to the leadership of Ndolo DCC church to make sure they are committed to the allocation of funds to the core functions and operations of the church. It was further recommended that to be good stewards of God’s resources, finances should be only spent on core matters of the church. The study recommended that the church leadership of Ndolo DCC should establish a proper accounting department and ensure that they are putting proper records on how the funds are spent and used. Further, the leadership of Ndolo DCC church should put in place clear mechanisms for reporting the financial position of the church. More so the leadership should deliberately put measures in place to increase financial knowledge by participating in training and workshops. They should also make a deliberate effort to minimize risks to the church funds by making well-thought investments and also ensures that church money is spent on needs that are adding value to the kingdom of God. This will enable the church to be financially viable.

Board Attributes and Credit Risk Exposure of Listed Deposit Money Banks in Nigeria: The Moderating Effect of Risk Committee Size

Aim: This study examined the moderating effect of Risk Committee Size on the relationship between board attributes and Credit Risk Exposure of listed Deposit Money Banks in Nigeria.
 Study Design: This study adopted ex-post facto research design.
 Place and Duration of Study: Department of Accounting and period 2009-2019.
 Methodology: Panel regression technique was used, Stata 13 was adopted as tool for the data analysis. Secondary source of data was employed and were obtained from the annual reports and accounts of the banks over the period.
 Results: The findings reveal that, board size has significant effect on credit risk exposure of banks before and after moderation. However, moderating board attributes revealed that board size and board diligence drive down the credit risk exposure of banks. Among the important policy implications is that the variables used suggest that there is continuous need by CBN to encourage and enforce the full application of corporate governance codes by banks in order to reap the full benefit of compliance.
 Conclusion: Based on the findings, this study concludes that board size is associated with less credit risk exposure, while high number of board size do not guarantee reduction in credit risk exposure of banks.
 Recommendation: It is therefore recommended amongst others that the number of board size should be increased alongside increase in the number of risk committee members to help reduce the risk exposure of banks in Nigeria.

An Evaluation of Technology Adoption During Remote Teaching and Learning at Tertiary Institution by Gender

Gender difference in how technology is used has been a long-time concern in education. This study examined the impact of the rapid transition from face-to-face learning to remote learning (RL) for students of selected higher education institutions in South Africa. The study employed a quantitative census sampling method as an electronic questionnaire administered to 243 respondents, mainly students enrolled in accounting and finance department in their second, third, and fourth year of study. In designing the questionnaire, ten items from the Technology Readiness Index (TRI 2.0) were adapted to determine the technology readiness of respondents. Furthermore, descriptive statistics were used to establish the common Information and Communications Technology (ICT) tools, platforms, and teaching approaches adopted by lecturers and estimate the technological readiness of students. This article revealed some challenges encountered by students while schools were closed due to the lockdown measures to contain the COVID-19 virus. From the findings in this study, it can be seen that male students are more likely to adjust faster than female students to RL. This result is consistent with some of the findings in the literature. Learning from home or other environments outside the university has been proven ineffective as students can get easily distracted by external factors that can affect their learning and understanding. This becomes more difficult for female students, especially in Africa, where it is believed that specific responsibilities are for girls. Statistically, there is a high level of anxiety among female students. This can be attributed to the exceptional living conditions and situations during the ongoing pandemic, such as uncertainty of the future, social isolation, challenges of RL, childcare, babysitting, and gender-based violence. The study recommended that policymakers introduce policies that address students' challenges, especially female students while working from home.

Improving Student Competence MYOB Accounting, Data Processing, and Financial Literacy at Tanjung Pinang SMK Negeri 1

The ability of students of SMK Negeri 1 Tanjung Pinang Accounting Department in the field of data processing is still very low, so it is necessary to provide training in the form of application practise using MYOB computers so as to gain expertise at the national level. The sustainability of the results of this activity is that vocational students are able to input and output financial results with the help of MYOB software. The continuation of this activity is to record finances to record financial reports. Students of SMK Negeri 1 can prepare standard financial reports for small and medium micro-financial entities in accordance with the financial reporting cycle. Students understand the accounting cycle and the preparation of financial reports according to entity financial accounting standards without public accountability. Students of SMK Negeri 1 understand the use of MYOB accounting practices from physical evidence to producing financial reports. And students are aware of the importance of using banking services and products and choosing strategies and taking risks.

Clashing Goals of SAICA and South African Universities: A Need for Reflection and Realignment

This article recognises the conflicting goals of the South African Institute of Chartered Accountants (SAICA) and the faculties of commerce in South African universities. To achieve the central aim of the study, a qualitative approach based on a literature review was applied. The study argues that the excessive focus of SAICA on the chartered accountancy route prevents accounting research in the country and is thus in conflict with the research objectives of faculties of commerce in South African universities. Based on this argument, the study suggests a realignment of objectives. Conflict resolution demands that the teaching and research route in the accounting mentorship programme be promoted and incentivised by creating funds to augment the salaries of lecturers in the SAICA-accredited accounting departments in the country. This realignment will further strengthen the resolve of both SAICA and faculties of commerce in universities to produce world-class higher education and chartered accountants.

Financial Crises Management in Light of Accounting Information Systems Success: Investigating Direct and Indirect Influences

The research’s purpose is to analyze the direct and indirect effects on financial crisis management in light of the accounting information system’s success in the local government context. The study adopted the positivist paradigm, a deductive quantitative approach, and a descriptive-analytical nature. Data were collected through the questionnaire, and the local authorities in Palestine represented the study population. The sample focused on the accounting and finance departments, and the analysis unit was based on the accounting information systems users. The study employed the techniques of Smart-PLS software in analyzing the data. The originality and novelty of the study mainly stem from the development of its own theory and model based on the fact that financial crisis management depends on accounting information systems. Establishing a model that clarifies accounting information system’s success–financial crisis management relationships, allowed examining that theory and relationships empirically. Empirical results and evidence prove the theory’s validity and the high reliability of its tested empirical model. The outcomes revealed the significant direct influence of the accounting information system’s success, with its dimensions system quality, information quality, service quality, system use, and user satisfaction, on the financial crisis management. In addition to the significant indirect influences of system quality and information quality on financial crisis management through the mediation of system use and user satisfaction. On the other hand, the system use and user satisfaction did not perform a mediating role in the influences between service quality and financial crisis management.

Scholastic Analysis of the Impact of Digital Technologies on the Accountancy Profession in Nigeria

The study investigated the effect of digital technologies adoption in the accounting profession. It surveyed the perspectives of experts on the impacts of digital technologies on the accounting profession. The impacts on skills, tasks and work environment as well as the challenges of adoption of digital technologies by accountants in Nigeria were studied. The descriptive survey was used for the study. 127 certified accounting experts in Akwa Ibom State were sampled for the survey. The researcher developed instrument titled “Digital technologies and Accounting Professionals Questionnaire” was used for data collection. The study made use of primary data. Accounting experts were interviewed and questionnaire administered to ascertain their opinion on the penetration, impacts and potential effects of digital technologies on the accounting profession. The instrument was validated by three experts in the Department of accounting, Akwa Ibom State University. Thereafter, the instrument was trial tested for reliability using the test retest method on 20 respondents. The data collated was tested through Pearson product moment correlation, which gave a value of .88. this was deemed good enough and the instrument was then deemed fit for the study. Frequencies and descriptive statistics were used for answering the research questions while simple linear regression was used to test the hypothesis at a 0.05 level of significance. Findings of the study showed that the digital technologies impacting the accounting professions are artificial intelligence, enterprise resource planning, internet of things (IoT), blockchain technology, cloud accounting technology and big data analysis. It was also established that digital technology adoption has a significant positive effect on the changes in the accountancy profession in Nigeria. Also, emerging digital technologies adoption will significantly predict the nature of skills in the accountancy profession in Nigeria. it was recommended that in order to keep adding value for the company, accountants need to developed new skills and acquire new knowledge regarding the use of artificial intelligence and other digital solutions in modern business environment. There is highlighted the need of all employees (including accountants) for development of critical thinking and problem solving, high level of adaptability, flexibility and interpersonal interaction; it is required to learn continuously.

Obedience pressure and group pressure: An experimental study on whistleblowing

Obedience pressure is when individuals receive commands from their superiors to act unethically. Group pressure refers to individuals within a group that considers unethical actions acceptable. Meanwhile, whistleblowing refers to the reporting action of whistleblowers aware of fraud in their workplaces. This research aims to examine the causal association between obedience pressure and group pressure, and whistleblowing intentions. This research uses a 2x2 between-subject experimental study. Our subjects are students from an accounting department in Central Java. Our results demonstrate that individuals under low obedience pressure have higher whistleblowing intentions than those under high. Second, individuals under low group pressure have higher whistleblowing intentions than individuals under high group pressure. Third, there is an interaction between obedience pressure and group pressure on whistleblowing intentions. This research contributes to the whistleblowing literature and informs companies in developing an optimal whistleblowing system.

Teaching Advanced Data Analytics, Robotic Process Automation, and Artificial Intelligence in a Graduate Accounting Program

ABSTRACT Technological advances in data analytics, robotic process automation (RPA), and artificial intelligence (AI) are transforming businesses and redefining what skill sets are needed in the accounting profession. To prepare students, academic accounting departments must develop strategies to integrate data analytics and emerging technologies into the curriculum. This paper discusses the design process used in a graduate-level advanced data analytics course that incorporates RPA and AI at a public university in the northeastern region of the United States. The paper concludes with a statistical analysis of precourse/postcourse student reflections and feedback surveys as part of a quality assurance initiative. The results suggest strong evidence of student learning related to the course learning objectives.

Faktor-Faktor Yang Berpengaruh Terhadap Kecenderungan Kecurangan Akuntansi Pada BUMN di Kota Ambon

The purpose of this study was to analyze the factors of internal control effectiveness, appropriateness of compensation, observance of accounting rules, information asymmetry and management morality that influence the tendency of accounting fraud. The research data is primary data collected by directly distributing questionnaires to BUMN in Ambon City. The samples in this study were employees or employees in the accounting, finance and treasurer departments. The results of empirical testing using multiple regression analysis show that the effectiveness of internal controls, appropriateness of compensation, observance of accounting rules, management morality have no influence on the tendency of accounting fraud. Meanwhile, information asymmetry has a positive influence on the tendency of accounting fraud. The conclusions that can be obtained are 1) This study proves that there is an influence between information asymmetry on the tendency of accounting fraud, these results are consistent with previous research. In addition, this research is also in line with previous research which states that the suitability of compensation has no effect on the tendency of accounting fraud. 2) However, this study found things that contradict the hypotheses and theories and results of previous studies, that the effectiveness of internal controls, observance of accounting rules and management morality are not able to reduce the tendency of accounting fraud. This is due to a lack of awareness of the importance of internal control and accounting rules within the company

KELOMPOK RISET (KERIS): STRATEGI PENINGKATAN PUBLIKASI ILMIAH BAGI DOSEN DI JURUSAN AKUNTANSI FE UNNES

There still needs to be a higher level of participation as a lecturer in implementing the Tridharma of Higher Education in producing scientific publications. One solution is to initiate the Kelompok Riset (Keris) to increase scientific publications for lecturers, especially lecturers in the Accounting Department, FE UNNES. The approach method used in this community partnership program is AKPL Criteria, USG Analysis, Fishbone Analysis, and Mc Namara Filtering Technique Analysis for determining priority issues and root causes of problems. In addition, the 7M Analysis and Constraint-Solution-Recommendation Analysis were used to prepare and implement Kelompok Riset (Keris)’s technical guidebook. As a result, the Kelompok Riset (Keris) can become the smallest format unit in the technical implementation and substance of research activities by lecturers of the Accounting Department to facilitate the planning, implementation, monitoring, and evaluation of research activities. Hopefully, It will spearhead the reputation of the Accounting Department, Faculty of Economics, Universitas Negeri Semarang on a national and international scale. So the lecturers of the Accounting Department can achieve the targets of articles for publication in Scopus-indexed journals that the faculty has set.