Accounting Programs Research Articles

Peculiarities of accounting and information and analytical provision of import of services in conditions of martial law

The introduction of martial law in Ukraine led to the need to adjust the legislative and regulatory field for the period of such a state of action. The importation of goods, works, and services into the customs territory of Ukraine in the conditions of war and calculations for their supply were changed and supplemented by regulations from the Verkhovna Rada of Ukraine, the Cabinet of Ministers of Ukraine, the President of Ukraine, and the National Bank of Ukraine. Thus, after the declaration of martial law by the Decree of the President of Ukraine dated February 24, 2022, the National Bank of Ukraine introduced restrictions on the implementation of import transactions with non-residents of Ukraine who are located or registered in Belarus and the Russian Federation. Several laws and regulations have abolished taxes, mandatory payments, and customs duties. The mentioned novelties concern goods and services supplied and performed for defence needs by residents and non-residents of Ukraine, except those who pay the relevant taxes, payments, and fees. The listed import transactions must be appropriately registered in the accounting department of enterprises. For timely, accurate, and correct management of accounting tasks, entrepreneurs used the 1C: Accounting program, the developer of which is a resident of the Russian Federation and which is subject to appropriate sanctions. Based on this, updating the software package 1C: Accounting became impossible in Ukraine, and users had to decide on the choice of existing alternatives (AB OFFICE 4.1, BookKeeper SaaS, ERP FOSS, Debit Plus, iFin Zvit, M.E.DOC, Dilovod and MASTER: Accounting). The software can have several variations: 1) installed on computer hardware of the appropriate configuration and 2) cloud location of the program at one of these providers (Amazon, Microsoft, etc.). The choice of software depends on the client's needs. The software can have a standard set of functions or be developed individually for the needs of the customer company. Accounting of economic transactions includes accounts of class 2 (23, 28), class 3 (31, 33, 37), class 6 (63, 64, 68), class 7 (71) and class 9 (91, 92, 93, 94, 95). Documentation of operations for accounting for the import of goods and services includes a declaration (when goods or services cross the border), an invoice, a report of completed works, or an invoice (when registering goods, works, and services at the foreign trade exchange). Keywords: regulatory and legislative regulation, accounting of import operations, taxes and fees, automation of import accounting, information, and analytical support.

Pengaruh Pemahaman Akuntansi Dasar, Computer Attitude Dan Computer Anxiety Terhadap Keahlian Pemakaian Software Akuntansi Pada Siswa Jurusan Akuntansi Di Smk Dwijendra Denpasar

This study aimed to determine the impact of basic accounting understanding, computer attitudes, and computer fears on their expertise in using accounting software among accounting students at SMK Dwijendra Denpasar. is. The population used in this study was all active students in SMK Dwijendra Denpasar's accounting program, a total of 130 students. The sample size for this study was 41 individuals identified by a targeted sampling technique and tested using multiple linear regression analysis techniques. The results of this study show that understanding basic accounting has a positive and significant effect on accounting software proficiency. Computer settings do not affect the use of accounting software. Fear of computers does not affect your ability to use accounting software. Looking at the results of this research, I hope that accounting students will continue to study without being satisfied and improve their skills and abilities using accounting software. world. Not only can students make effective use of their study time at school, but they can also improve their accounting software skills by reading books about accounting software and watching YouTube at home. make it possible. accounting software. 
 

The Impact of Cloud Computing on Developing Accounting Education at Private Universities in the Republic of Yemen: A Field Study

The study aimed to identify and measure the impact of cloud computing on developing accounting education from the perspective of academics in the accounting department and experts and technicians in the field of information technology in the Republic of Yemen. To achieve this objective, (180) questionnaires were distributed to a purposive sample in (25) private universities in Sana’a, but only (155) were valid for analysis. The study results revealed a positive impact of cloud computing (organizational readiness, and technological readiness, and environmental readiness) on developing accounting education. Based on the multiple regression analysis, the results showed that technological readiness has a high positive impact on developing accounting education, followed by the organizational readiness, and then the environmental readiness. The results also showed that the most available dimensions of developing accounting education from the sample’s perspective is teaching methods, followed by accounting plans and courses, and then the academic staff. The study recommends that, the Board of Trustees of private universities in Yemen need to adopt cloud computing technology for digital transformation in education. It also recommends that, there is a need to include accounting programs that are professionally used within the accounting curricula, activating field training, reconsidering the current accounting teaching methods, and amending accounting plans and courses to suit technological and technical developments as well as keep pace with the requirements of the labor market.

Exploring aspects related to the learning of business students during emergency remote education

In this study, we sought to analyze the positive and negative aspects concerning the perceived learning of students who remotely entered programs in the Business field of a public higher education institution in Rio Grande do Sul. Thus, an online questionnaire was applied to 50 students of the Administration, Accounting, and Economic Sciences programs. The quantitative approach of the study allowed us to show that the students who participated in the study generally perceived their learning as sufficient at the end of the initial experience with emergency remote education. The results also showed that the pedagogical aspect was negatively and positively related to learning, highlighting the teaching methods used by professors (positive relationship) and the reduced or non-existent interaction with professors (negative relationship). The study identifies the pedagogical aspect, focusing on the professors and their teaching strategies as an influencer of learning during emergency remote education. The findings also reinforce the importance of student support and preparation for using technologies in education, the need for continuing education for professors, and rethinking the teaching practices, incorporating technological didactic resources into post-crisis education. The evidence also points to the need to adopt an approach combining face-to-face and distance education (hybrid education) as a learning facilitator, seeking quality teaching and developing knowledge, skills, and attitudes necessary for student education.

Igniting the IT Flame: a Study on IT Skills and Knowledge in Accounting Programs Among Graduating Students in Oman

Purpose: Accountants have always been information technology (IT) users, and the case for increasing IT skills and Knowledge by accounting practitioners and graduates is stronger than ever. In business, IT is widely used and is getting more so. Without IT tools, achieving users' requirements for financial statements and other management information systems reports is no longer possible. Academics and practitioners have recognized the significance and IT (skills and Knowledge) in achieving success in the competitive business environment. Accountants who work for businesses, IT (skills and Knowledge) have necessitated the development of a new type of accountant, which is the focus of this study. Hence, this study aims to know the relationship between IT (skills and Knowledge) of accounting graduating students in Oman and university accounting programs.
 Design/ Methodology/ Approach: The units of analysis for this study are graduating students in Oman. It used a survey for the year 2022 to study the effect of IT (skills and Knowledge) and accounting programs among graduating students in Oman. The present research tested its hypotheses and utilized its variables using the PLS software for data analysis.
 Findings: The result revealed that IT Knowledge was significant with Accounting Programs where it was p<0.01, t ˃2.33. This result indicates that IT Knowledge has a significant impact on Accounting Programs. Further, the result revealed that IT Skills were also significant in Accounting Programs where it was p< 0.01, t=2.434. This result indicates that IT Skills have a significant impact on Accounting Programs.

Exploring the General Knowledge of Islamic Finance Principles - A Factor Analysis Study Among College Students

This study explored the foundational constructs of general knowledge concerning the principles of Islamic Finance, with a specific focus on college students majoring in Business, Finance, and Accountancy. Employing a combination of exploratory factor analysis (EFA) and confirmatory factor analysis (CFA), the research identified and validated three distinct factors shaping this knowledge domain. The first factor, named “Risk Tolerance and Permissible Transactions,” looks at how well students understand financial risk and which transactions are allowed in Islamic finance. The second, “Shari’ah Foundation and Transparency,” highlights the importance of Shari’ah principles and transparency in financial dealings. The third, “Riba Prohibition and Ethical Finance,” strongly emphasizes the ban on Riba (interest) and unethical financial practices in Islamic finance. These factor names were chosen carefully to represent the main ideas in each category. Overall, this research contributes by creating a validated objective knowledge scale for Islamic Finance knowledge among students in Business, Finance, and Accountancy programs.

Pengaruh Pengetahuan Investasi dan Uang Saku terhadap Minat Berinvestasi pada Reksadana

This study aims to determine: (1) The Influence of Investment Knowledge on the Investment Intention of FISIP USN Kolaka students. (2) The Influence of Pocket Money on the Investment Interest of USN Kolaka students. This study used quantitative methods. Collecting data in this study used observation, literature study and distributing questionnaires. The population of this study were all FISIP USN Kolaka students class of 2019-2020 in the Management, Accounting and Development Economics study program. Determination of sample size used the slovin formula, amounting to 222 with the purposive sampling technique. Testing research instruments used validity and reliability tests with SPSS 22.0. The data analysis technique used in this study was Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with measurement model testing (outer model), structural model testing (inner model) and second order with Smart PLS 4.0. Based on the results of the study that there was a significant influence between Investment Knowledge and Investment Intention, this indicated by a P-Value of 0.000. Likewise with Pocket Money there was an influence but not significant on Investment Intention, this indicated by the P-Value of 0.350.

The impact of teacher video presence on student performance and satisfaction in undergraduate accounting courses

ABSTRACT The current study examines the impact of teacher video presence on student performance and satisfaction in a regular asynchronous online course required as part of an undergraduate accounting program. For a sample of 115 students registered in the course, the results indicate that ‘enhanced strategic’ teacher video presence does not lead to better learning outcomes than use of videos with no teacher video presence. However, it does increase the satisfaction of students who do not participate in separate Zoom meetings with the teacher. To our knowledge, this paper is the first to analyze the impact of teacher video presence in a regular 15-week asynchronous online course in an undergraduate program, including impact on student satisfaction. By comparing two extremes, ‘enhanced strategic’ teacher video presence and no teacher video presence, the experiment provides an acid test of the effect of teacher video presence in a regular undergraduate online course.

Kinh nghiệm quốc tế trong xây dựng chương trình đào tạo cử nhân kế toán và khuyến nghị cho Học viện Ngân hàng

Using content analysis method, the paper analyses relevant guidance in accounting education provided by professional accounting associations (mainly by IFAC), standards and criteria for accounting programs of different accreditation organizations, public information on accounting undergraduate programs of some prestigious universities. The analysis determines common trends in accounting education, including: implementing learning outcomes approach, role of professional accounting organizations, experiential learnings, IFRS. The paper recommends that Banking Academy of Vietnam (as well as other universities) should consider carefully to select relevant and appropriate guidance in designing accounting program, learning outcomes and curriculum in line with outcomes based education, push up cooperation with professional associations, be balanced between professional requirements and research orientation in curriculum, integrate industrial training and experiential learning throughout the program, and be updated with international standards and practices in accounting field.

Enhancing Accounting Students' Competence through Information Technology-based Financial Reporting: A Community Engagement Initiative in Sidoarjo


 
 
 
 
 
 In this digital era, the demands for Information and Communication Technology (ICT) have led to the increasing need for accounting students to acquire additional hard skills in operating simple accounting programs like spreadsheets. To address this need, a community engagement program was conducted in partnership with a vocational school in Sidoarjo to provide training on information technology-based financial reporting. The methods included surveys, discussions, problem formulation, planning, demonstrations, and learning evaluation. The program aimed to enhance students' basic knowledge and expertise in accounting, enabling them to compete in the Industrial Revolution era. The outcome of the program showed significant improvement in students' ability to utilize spreadsheets for data processing and financial statement preparation. The success of this initiative highlights the importance of incorporating technology in accounting education to equip students with relevant skills for the modern job market.
 Highlight:
 
 Integration of Information Technology: The study highlights the increasing demand for accounting students to possess skills in utilizing information technology, particularly spreadsheets, for data processing and financial reporting.
 Community Engagement Approach: The research employs a community engagement initiative to address partners' problems, including surveys, counseling, and providing solutions to enhance students' competencies.
 Benefits for Accounting Students: The program's main benefit is the enhancement of basic knowledge and expertise of accounting students in Sidoarjo, empowering them to compete effectively in the modern era.
 
 Keyword: Information Technology, Accounting Education, Spreadsheet, Financial Reporting, Industrial Revolution
 
 
 
 
 

THE INFLUENCE OF TAX SOCIALIZATION, TAX KNOWLEDGE AND THE APPLICATION OF THE E-FILLING SYSTEM ON TAXPAYER COMPLIANCE IN STUDENTS AT UNIVERSITAS PAMULANG

Taxation serves as the principal source of revenue for countries and plays a crucial role in promoting community welfare during the development process. Over time, the number of taxpayers has been steadily increasing, leading to a corresponding rise in tax revenue. This research aims to investigate the impact of tax socialization, tax knowledge, and the implementation of the e-filing system on taxpayer compliance. The study focuses on students enrolled in the accounting program at Pamulang University. A sample of 105 students from the accounting program at Pamulang University participated in the study, and primary data were collected through the distribution of questionnaires to the respondents. Multiple linear regression analysis was utilized to analyze the data. The findings of the study indicate the following: 1) Tax socialization significantly influences taxpayer compliance, as evidenced by an F statistic of 34.985 with a significant value of 0.000. 2) Tax socialization positively impacts taxpayer compliance with a significance level of 0.003. 3) Tax knowledge, on the other hand, does not significantly affect taxpayer compliance, as indicated by a significance level of 0.691. 4) The application of the e-filing system has a positive and significant effect on taxpayer compliance. 5) When considered together, tax socialization, tax knowledge, and the application of the e-filing system have a collective significant effect of 0.000 on taxpayer compliance among students at Pamulang University.

English language proficiency, prior knowledge, and student success in an international Chinese accounting program

International student exchange programs have gained popularity as a means to increase enrollments, support international academic partnerships, and improve student preparedness for globalized work environments. However, the relationships between English language proficiency, cultural intelligence, teamwork, self-efficacy, academic success, and other factors within these programs are not clear. This study investigates the correlations among international accounting students’ English language proficiency, accounting knowledge, and academic performance in a transnational education program in mainland China. Data were obtained from academic records of 104 accounting students enrolled in the program. A quantitative measuring of the Pearson correlation statistical tests were employed to measure the relationships between English language proficiency and academic performance, as well as between previous accounting knowledge and academic success. The results indicate a statistically significant relationship between English language proficiency and academic performance, and between previous accounting knowledge and academic success. This study has significant implications for transnational education programs, academic institutions, and policymakers and provides insights into effective strategies for enhancing the quality of transnational education programs and promoting the internationalization of higher education.

THE INFLUENCE OF FAMILY ENVIRONMENT, PEER ENVIRONMENT, AND LEARNING INTEREST ON STUDENTS' LEARNING OUTCOMES IN CLASS X OF BASIC ACCOUNTING AT SMK NEGERI JAKARTA TIMUR

Research was conducted with the aim to find out the influence of the family environment on student learning outcomes, the influence of the peer environment on student learning outcomes, and the effect of interest in learning on student learning outcomes. Research is intended for class X students of basic accounting subjects in the accounting and financial skills program at East Jakarta State Vocational School. The reachable the affordable population for this research is 178 students consisting of class X students at 46 State Vocational Schools Jakarta, 40 State Vocational Schools Jakarta, 50 State Vocational Schools Jakarta. The sample of this research is 122 students. total over sample was chosen according to the Isaac and Michael formula, with an error rate of 5%. This study uses a sampling technique a proportional random sampling technique. The data obtained via method uses the questionnaire method for the independent variable, while the dependent variable uses secondary data in the form of an Odd Semester End Assessment. Data processing is done by performing data analysis techniques including multiple regression equation, analysis data requirements test, classical assumption test, model feasibility test, and hypothesis test. The decision on the results of processing the research data is there is a positive and significant influence between the family environment on learning outcomes, there is a positive and significant influence between the peer environment on learning outcomes, and there is a positive and significant influence between learning interest on learning outcomes. The coefficient of determination in this study is 23.8%.

Learning Strategies in English for Academic Purposes Programs:

Learning strategies cannot be separated from language learning programs. This study aimed to reveal language learning strategies (LLSs) used by Indonesian students enrolled in an international management and accounting program (ICMAP) class. It is a case study of ICMAP 23 learners and five EAP lecturers with extensive EAP backgrounds. Data were gathered through questionnaires and interviews. The findings showed that the participants had various LLSs, and several strategies varied according to individual learning styles and learning needs. All the ICMAP students in this study, except for student six, had more than one strategy, but every learner in the sample chose strategies that could be different from other students. They tend to use direct and indirect strategies in their learning, with compensation strategies being the most commonly used. In addition, they employed cognitive, metacognitive, social, and memory strategies, respectively. The significance of employing diverse learning strategies was strongly emphasized by lecturers who were interviewed and recommended many strategies to address language learning challenges. The findings inspire researchers in the SLA field, particularly regarding second language learners’ strategies.

Admission and Retention Requirements of the Bachelor of Science in Accountancy Program in Camarines Norte State College: Basis for Policy Enhancement

Curricular programs should be responsive to industry demands not only locally but globally in this day and age. The study was conducted to assess the existing admission and retention requirements of the Bachelor of Science in Accountancy (BSA) Program at Camarines Norte State College. The study used a descriptive research design. The study revealed that the majority of respondents chose BSA as their first choice during the testing and admission stages, had 91-95 grades in high school, have English, Mathematics, and CNSC entrance examination grades within 86 to 90. Findings also show that compliance with the requirements prescribed by the institution and the program is the most effective admission requirement while taking a qualifying examination and obtaining at least 75 percent in all accounting subjects taken is the most effective retention requirement. The major challenge encountered is heavy academic pressure. It is suggested that the administration conduct special qualifying examinations and provide other accounting-related courses

Pembenahan Pencatatan dan Pelaporan Keuangan Sanggar Rangkiang Salayo dengan menggunakan Program Akuntansi berbasis Excel

Sanggar Rangkiang Salayo is a women's business group in Solok, West Sumatra. It has been developing a knitting business. The business program focuses on improving product quality, innovation, and systematic business administration. One of the essential aspects of business administration is having good and proper financial records and reporting. Several activities have been carried out to improve the recording and reporting of their business finances using an Excel-based accounting program. In this activity, participants were given training and accompanied when practising each financial recording and reporting stage using a pre-designed accounting program. The method used in this activity was providing material through lectures and training using Excel-based accounting programs demonstrated in front of the training participants. This Excel-based accounting program was designed according to Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM), which consists of six working papers integrated. The results of this activity were members of the Rangkiang Salayo who were more skilled in recording and reporting financial transactions for their business.

Measuring employee empowering and ownership under accountability pressure: the case of J&J Industries

Research Methodology Data used to develop the case included primary data from employees and supervisors of a commercial floorcovering manufacturing plant in Northwest Georgia. The case company is not disguised. The survey was developed using existing instruments from the Organizational Behavior and Human Resources Literature. Instruments were listed in Exhibits 2 through 7. The survey administration had the support of the Vice President for Resources and Facilities, and employees and their supervisors were given time to complete the surveys. The data gathered was analyzed by the researcher using SPSS statistical software. Case overview/synopsis Established in 1957, J&J started as a family-owned business but had grown and diversified its product offerings by focusing on commercial flooring. It survived several economic downturns and remained competitive in a market dominated by more prominent flooring manufacturers. J&J Industries strived to empower its 800 employees with various incentive programs. Employees remained loyal to J&J; many had worked for the company for over 15 years. However, management wanted to measure the impact of empowering and initiatives on employee performance and satisfaction to determine the real power of employee incentive programs. The Resources and Facilities Vice President employed Professor Lopez, a Management Professor, to develop a survey to measure these constructs and analyze the data to guide future incentive programs. Data from the employee and supervisor survey was provided along with the statistical analysis results for interpretation and recommendations for VP Fordham. Complexity academic level The target audience for this case is primarily students in a research methodology course and students studying quantitative regression analysis and interpretation. The focus is predominantly on graduate-level students in Master of Business Administration or Master of Accounting programs in business. Graduate students should have completed courses in management or organizational behavior, business statistics or quantitative methods or data visualization and cleaning as background knowledge for this case. Specifically, students should understand regression analysis and know when and how the tool is used for managerial decision-making.

The Effect of E-Learning on Academic Achievement among Students of the Accounting Program in Public Universities in the Kingdom of Saudi Arabia

This research aimed to understand the impact of e-accounting education on the academic achievement of students of the Bachelor of Accounting Program at The College of Business and Economics at Qassim University. The importance of this research lies in the need to understand the effects of e-learning, its contribution to accounting education, and its effect on the academic achievement of accounting students. This research was conducted by analyzing the academic data of the students for the period from 2019 to 2020. In addition, the research used the academic reports to evaluate the electronic teaching process in accounting department, to understand the impact of e-learning on the educational process. A descriptive analytical approach was employed through the review of previous studies in the fields of e-learning and accounting education. Moreover, a comparison was conducted between the students' achievement in traditional learning in 2019 and in e-learning in 2020 using the analysis obtained from Statistical Package for Social Sciences (SPSS). The results of the research proved that e-learning has positive effect on the academic achievement of students of the Bachelor of Accounting Program at Qassim University. The research recommends to include the e-learning system in the accounting department at Qassim University, and to integrate it with traditional education in order to develop the accounting education.

Ways to Integrate Managerial Sales Indicators in the System of Financial Accounting in Small and Medium-Sized Enterprises

The article is devoted to the problems of organizing management accounting in small and medium-sized enterprises, many of which are often deprived of the opportunity to purchase additional management software programs or complex ERP systems.Finding ways to integrate elements of management accounting directly into an accounting program, as well as research on the basis of such a configuration of existing capabilities to generate management reports is the purpose of this work. A natural alternative in such conditions is the introduction of management accounting elements directly into the financial accounting program, the most common configuration of which today is “1C: Enterprise Accounting 3.0”. Therefore, on the basis of this program, the existing opportunities for the formation of management reports — on the example of sales indicators are explored; and ways of further integration of the two accounting systems are proposed. The use of synthetic accounts to strengthen accounting control over the formation of management indicators in the context of integrating elements of management accounting into the accounting program is substantiated; including the proposed system of accounts with a management account 39 “Calculation objects of sales” which was also proposed in the article. The possibility of applying the ABC-method is considered with the proposal to improve distribution of costs. The subject of the research of the article is the process of integrating the elements of management accounting into the financial system.The research methodology is based on a dialectical approach, observation, synthesis of disparate information, analysis of the results obtained; as well as accounting methods such as costing, accounts, and double entry. As an illustration of applying these approaches to integration, the article uses typical sales transactions in a trade organization when the distribution costs are written-off and the formation of a financial result. However, the practice of manufacturing enterprises, as well as the instructions for the application of the Chart of Accounts No. 94n, make it possible to apply these approaches to integration at small manufacturing enterprises.

Penerapan Algoritma K-Means Clustering untuk Mengetahui Pola Penerima Beasiswa Bank Indonesia (BI)

Bank Indonesia Scholarships are a type of scholarship sourced from Bank Indonesia for students from selected State Universities, Private Universities, and Polytechnics. From the data on scholarship recipients who have passed the selection from 2020, 2021, 2022 universities in Riau, it is necessary to look for the behavior patterns of scholarship recipien because Bank Indonesia does not yet have a pattern. To find the pattem from scholarship recipients using the method of data mining with K-Means Clustering algorithm. The parameters used are 4, namely study program, semester, GPA, and level. The results of the study using RapidMiner showed that cluster 0 was dominated by students from the Commerce Shipping Management study program, who were in semester 5 and D3 level. Cluster 1 is dominated by students from the Accounting and Management study program, in semester 7, with GPA greater than or equal to 3.51, and S1 level. Cluster 2 is dominated by students from the Nursing study program, in semester 5, with GPA greater than or equal to 3.51, and D3 level. Cluster 3 is dominated by students from the International Relations study program, in semester 7, with GPA greater than or equal to 3.51, and S1 level. Cluster 4 is dominated by students from the Informatics Engineering study program, in semester 5, with GPA greater than or equal to 3.51, and S1 level. It show that the recipients of Bank Indonesia scholarships are dominated by students with high GPA scores or equal to 3.51. In addition, it is also dominated by students who are at the S1 level. Tests were carried out using DBI with k=5 resulting in a validity value of 0.121.