Accounting System Research Articles

FEATURES OF THE ACCOUNTING OF FINANCIAL RESULTS AT AGRICULTURAL ENTERPRISES

The subject of the study is a set of theoretical, methodological and practical issues related to the formation, organization and creation of the most advanced accounting system of financial results, which ensures the improvement of the management efficiency of an agricultural enterprise. The purpose of writing this article is to substantiate certain theoretical and methodological provisions and develop practical recommendations for improving the accounting of financial results of activities for making managerial decisions regarding the development of agricultural production. The methods of logical analysis, induction and deduction are also applied to clarify the essence of income and financial results; methods of expert assessments – for researching the state of accounting in agricultural formations; methods of functional and logical analysis – for building an accounting information model of financial results.

Legal Certainty of Land Banking Institutions: Theoretical and Current Challenges

Land banking is a form of land acquisition carried out by systematically acquiring land that has yet to be developed, abandoned land, or vacant land for further development and optimized use to benefit the community. The Government carries out this form of land acquisition to implement public land policies. This research uses doctrinal or normative legal research with a doctrinal approach and statutory regulations related to the Land Bank Concept and Institutions that are in accordance with the development of Indonesian Constitutional Law. Those legal material collected are analysed prescriptively. The result shows that the form of land banking is a special body (sui generis) that manages land with assets separate from state assets so that activities are more flexible, efficient, and effective. The appropriate Land Bank institutional model is in the form of a public service agency. As a separate institution from the ministry, the land bank's governance is based on general principles in the financial accounting system. Land asset management is directed at utilizing land in collaboration with other parties and distributing it to specified parties. Using land bank assets is to obtain income as capital accumulation. Meanwhile, the distribution of land assets is in the context of realizing a just economy through activities in the public interest, social interests, national interests, economic equality, land consolidation, and agrarian reform. Land banks must allocate part of their land assets for land reform.

How the Neoclassical Market Ideology Destroys the Market: Shareholder Value Maximization as a Self-Defeating Prophecy

Abstract According to the widespread, neoclassical market ideology, market prices are not simply helpful, yet imperfect, reference points for consumers and profit-seeking enterprises. Rather, they are interpreted as reflecting the true value of goods. The hypothetical end result of the market process – the market equilibrium – is thereby assumed to be an ever-satisfied condition of the market economy. Based on this unrealistic presupposition, this market ideology maintains that the performance of managers can be evaluated from the prices of the (net) assets they control and, in the case of publicly traded companies, share prices. The share prices supposedly reflect the value that managers create for shareholders and, thus, the economy as a whole. If this were actually the case, the maximization of so-called shareholder value would be a socially beneficial goal for managers. The present paper demonstrates, however, that the ongoing re-orientation of corporate governance towards the maximization of values (as revealed by share prices) instead of profits (as determined by the accounting system) destroys the very market processes that coordinate business activity and allocate resources in the market economy.

The Readiness of Private Higher Education Institutions in Indonesia to Adopt Blockchain in Accounting Information Systems

This study aims to evaluate the readiness of Private Higher Education Institutions (HEI) in Indonesia to adopt blockchain technology. Using the Unified Theory of Acceptance and Use of Technology (UTAUT) model, this research explores the factors influencing the acceptance of blockchain technology, including Relative Advantage, Accounting Information Quality, Trust, Performance Expectancy, Effort Expectancy, and Intention to Use. Blockchain, as a decentralized, transparent, and secure technology, has the potential to enhance the accounting systems in Private HEIs. However, the adoption of this technology in the education sector remains at an early stage. This study uses a quantitative approach, with surveys distributed through questionnaires to financial department heads in accredited Private HEI across Indonesia. The findings show that Relative Advantage and Accounting Information Quality have a significant positive impact on Performance Expectancy, while Trust strongly influences Effort Expectancy. Performance Expectancy and Effort Expectancy contribute to the Intention to Use blockchain in Private HEI. This study contributes to the literature on blockchain adoption, particularly in the context of higher education, by emphasizing the potential of this technology to create more efficient, transparent, and secure accounting systems in Private HEI. These findings aim to provide practical guidance for higher education institutions and stakeholders in preparing for successful blockchain implementation.

Intelligent accounting optimization method based on meta-heuristic algorithm and CNN.

The evolution of social intelligence has led to the adoption of intelligent accounting practices in enterprises. To enhance the efficiency of enterprise accounting operations and improve the capabilities of accountants, we propose an intelligent accounting optimization approach that integrates meta-heuristic algorithms with convolutional neural networks (CNN). First, we enhance the CNN framework by incorporating document and voucher information into accounting audits, creating a multi-modal feature extraction mechanism. Utilizing these multi-modal accounting features, we then introduce a method for assessing accounting quality, which objectively evaluates financial performance. Finally, we propose an optimization technique based on meta-heuristic principles, combining genetic algorithms with annealing models to improve the accounting system. Experimental results validate our approach, demonstrating an accuracy of 0.943 and a mean average precision (mAP) score of 0.812. This method provides technological support for refining accounting audit mechanisms.

Enhancing small business success through effective tax management and policy optimization

The examination of fiscal practices and challenges faced by small businesses underscores the pivotal role of effective tax management in their success and growth. Tax deductions, which allow businesses to reduce taxable income by subtracting certain expenses, are essential tools that help alleviate financial pressures. Despite their potential benefits, many small business owners struggle due to insufficient tax planning and the need for meticulous financial record-keeping. The reviewed studies reveal a significant need to optimize tax policies to support small business development. For instance, proposals such as the Standard Business Deduction (SBD) aim to simplify the tax process by providing a fixed amount that can be claimed above the line, reducing the need for detailed expense tracking and potentially lowering compliance and enforcement costs. Additionally, recommendations for improving accounting practices highlight the importance of simplifying and standardizing accounting requirements to meet informational needs and enhance efficiency. Further research indicates that tailoring tax policies to specific sectors, such as agriculture, can address the unique challenges faced by small businesses in these areas. Effective tax planning and a well-organized accounting system are crucial for maximizing tax benefits and enabling productive investment in business growth. Overall, the intersection of business structure, tax systems, and accounting organization is critical for the effective operation of small enterprises. Future research should focus on refining these areas to provide solutions that support the sustainable development and prosperity of small businesses.

Compilation of Accounting System at Nurul Hikmah Mosque Based on Microsoft Excel

Compilation of Accounting System at Nurul Hikmah Mosque Based on Microsoft Excel

Drivers for IPSAS Adoption: Context-Related Factors in Public Sector Innovation

ABSTRACT This study aims to characterize and contextualize the integration of accrual accounting into public sector accounting systems through International Public Sector Accounting Standards worldwide. Addressing a gap in cross-country empirical research, we explore links between accounting and sociopolitical, economic, and technological systems. Our study offers empirical evidence of IPSAS drivers, uniquely relying on public sector innovation contextual variables to identify adoption determinants. Furthermore, our research addresses a gap in the literature by employing a critical quantitative methodological approach. The results reveal that national contextual factors along with the organizational and external factors in which the public sector operates, influence IPSAS adoption.

Analisis penerapan sistem dan prosedur akuntansi dalam pengelolaan dana desa tahun 2023 di Desa Kanonang Satu

This research was conducted with the aim of knowing how accounting systems and procedures are applied at the Kanonang Satu Village Office. This research is qualitative research using a descriptive approach. The data collection techniques used were observation, interviews, and documentation. The results showed that accounting systems and procedures in financial management in Kanonang Satu Village were in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018. It is just that at the accountability reporting stage the village government does not inform the community every 6 months properly and the old accountability report legally only delegates tasks to village operators so that the village fund reporting procedure in Kanonang Satu village is less effective.

Analisis Penerapan Sistem dan Prosedur Akuntansi dalam Pengelolaan Dana Desa

This research aims to analyze the application of accounting systems and procedures in managing Village funds. This research was conducted in Geliting village, Kewapante District, Sikka Regency. This research data was obtained from several data collection techniques, namely through observation and interviews. The results of this research indicate that the accounting system and procedures in managing village funds in Geliting Village are in accordance with Permendagri No. 113 of 2014 which includes: (1) In the planning stage, the Geliting village government involves the community to play an active role in the village fund planning process. (2) In the implementation stage, the village government carries out all programs mutually agreed between village officials and the community which prioritizes community needs. (3) The administration stage, in the form of recording transactions, both receipts and expenditures, in the general cash book, tax assistant cash book and bank cash book. (4) Reporting stage, in the form of submitting a report on budget realization which is carried out in two stages. (5) Accountability stage, in the form of the obligation of the village government to be accountable for budget realization reports to the central district government. However, at the reporting stage in the form of submitting reports on budget realization, delays often occur for several years.

PENGARUH SISTEM INFORMASI AKUNTANSI MANAJEMEN, MOTIVASI KERJA, DAN KEPUASAN KERJA TERHADAP KINERJA MANAJERIAL

This study aims to see the effect of management accounting information systems, work motivation, and job satisfaction on the managerial performance of managers and supervisors who work at hotel service companies in the city of Bengkulu. This study uses a quantitative approach. Respondents in this study are managers and supervisors who work in five-star hotels in Bengkulu. The sample selection in this study using purposive sampling. Sources of data in this study using primary data with a questionnaire. Data analysis using multiple linear regression analysis using the SPSS program.The results of this study indicate that there is a positive effect of management accounting information systems, work motivation, and job satisfaction on managerial performance, which means that the better the application of management accounting information systems, providing work motivation, and job satisfaction can improve managerial performance.Theoretically, the results of this study support the contingency theory which states that in carrying out their duties, managers need conformity to be able to implement a particular strategy. Contingency theory is a theory that is used as an analysis tool for forms and systems of management accounting, work motivation, and job satisfaction that are useful for providing information to companies, one of which is information to be able to face competition.The limitation in this study is the reduction in the sample because most of the hotel service companies in the capital city are temporarily closed, thus narrowing the results of this study to the number of samples that do not include all hotels in Bengkulu City.

Ecosystem accounting as a component of managing Ukraineʼs recovery on the basis of sustainable development

In the context of global and national goals of sustainable development, the data of the traditional accounting system is not enough to assess the benefits that society receives from ecosystems and their services, as well as the analysis of anthropogenic impact on the natural environment. In this regard, the international communityʼs efforts formed the concept of ecosystem accounting, the data of which characterize the importance of ecosystems for national economies and humanity. The article aims to reveal the conceptual foundations, objects and accounts of ecosystem accounting and identify the factors that determine the need for its implementation as an essential component of managing the recovery of Ukraine based on sustainable development. The research is based on the method of analogy and abstract thinking. The research hypothesis – the feasibility of introducing ecosystem accounting in Ukraine – was proven using the methods of analysis and synthesis, induction, deduction and comparison based on the results of previous studies on the assessment of the effectiveness of ecosystem accounting concepts in some countries and information requests from the government, investors and international partners regarding the state of ecosystems in Ukraine in wartime. The article reveals the principles that are the basis for the development of national concepts of ecosystem accounting. The key objects of ecosystem accounting are ecosystems as a set of assets that form natural capital and ecosystem services, i.e. unique public goods. The structure of ecosystem accounts was presented, accumulating the information necessary to measure natureʼs contribution to the economy and human well-being. This approach allows taking into account the many advantages of nature, which are often not valued in the market in the traditional accounting system and, accordingly, are ignored when making economic decisions. The factors determining the need to develop a national concept of ecosystem accounting and its practical implementation as soon as possible have been identified. The flexibility of the ecosystem accounting concept, which consists of the possibility of forming ecosystem accounts according to the specifics of the countryʼs natural capital, taking international principles as a basis, will allow for an objective assessment of the national wealth and ensure its restoration, rational distribution and accumulation.

Examining the Internal Controls and Financial Performance of Selected Savings and Credit Cooperative Societies in Moyo District, Uganda

This research study examined the effect of internal controls on financial performance Savings and Credit Co-operative Societies (SACCOs) in Moyo district of Uganda. Utilizing both qualitative and quantitative methodologies, a descriptive cross-sectional research design was employed. The population consists of 56 participants. Data was collected with surveys and interviews. The study’s findings demonstrated that the control environment in the chosen SACCOs in Moyo district had a beneficial impact on financial performance. This is corroborated by the favourable internal control ratings and the highly satisfying view of the accounting and financial system of the chosen SACCOs. And well-constructed control environment has the potential to strengthen the entire governance and administration of SACCOs, resulting in enhanced financial performance. Based on these findings, the study calls for SACCOs to prioritize ethical values in their organizational culture. This includes promoting honesty, integrity, and accountability among staff and management. Ensure that the board of directors maintain their independence from management. This can be achieved by implementing governance structures that prevent conflicts of interest. Continuously adhere to audit standards and best practices to maintain high-quality financial reporting and internal controls. It is equally recommended that SACCOs should conduct periodic internal reviews of control activities to identify weaknesses and areas for improvement. It is recommended that management be tasked with the responsibility of promptly reviewing audit reports and resolving any non-compliance issues identified within them. Keywords: Stewardship, Internal controls, Savings, Cooperative societies, Financial performance.

Accounting, Analytical and Information Support for Law Enforcement Activity in Conditions of Ensuring Economic Security in Public Administration

Objective: The objective of this study is to develop an effective model of accounting, analytical, and information support for law enforcement activities in ensuring economic security amidst strong turbulence in the external environment. Theoretical Framework: This research is anchored in the principles of economic security and law enforcement support systems. It utilizes the IDEF0 model as the primary theoretical framework to analyze and structure the accounting, analytical, and informational processes that underpin effective law enforcement in volatile conditions. Method: The research methodology employs the IDEF0 model to construct a comprehensive framework for the accounting, analytical, and information support systems specific to law enforcement activities. Results and Discussion: he study successfully resulted in a detailed decomposition of the IDEF0 model, highlighting innovative ways to bolster the accounting, analytical, and information support for law enforcement. These results are contextualized within the broader framework of maintaining economic security in turbulent environments, underscoring the adaptability and robustness of the proposed model. Research Implications: The practical and theoretical implications of this research are significant for policymakers and law enforcement agencies. The model provides a strategic foundation for enhancing economic security frameworks, which is crucial for adapting to and thriving in dynamic external conditions. Originality/Value: This study contributes original insights into the application of the IDEF0 model in a law enforcement context, particularly in scenarios characterized by significant economic turbulence.

Evaluation of the Raw Material Purchasing Accounting System at PT Varia Usaha Beton

The rapid growth of the business world is forcing companies to adopt automation and efficiency to survive and compete. PT. Varia Usaha Beton, a concrete manufacturer, relies heavily on an accounting system for raw material purchasing to ensure efficient operations. The purpose of this research is to evaluate the company's raw material purchasing accounting system, identify problems and recommend improvements. The research method used is descriptive and qualitative with a case study approach. Primary data was obtained through interviews and observations, while secondary data was obtained through company documents. The research results show that the system works well and supports cost control, inventory management and quality monitoring. However, there are several vulnerabilities such as human error, technical issues with the ERP system, and weather-related delays in shipping raw materials. Recommended improvements include improved employee training, optimizing the ERP system, and developing more efficient inventory management. This research provides insights into the importance of evaluating accounting systems to improve the efficiency and effectiveness of business operations. Further research is recommended to conduct comparative analysis with other companies and explore new technologies to increase purchasing management transparency and efficiency

Challenges and Solutions for Sustainable ICT: The Role of File Storage

Digitalization has been increasingly recognized for its role in addressing numerous societal and environmental challenges. However, the rapid surge in data production and the widespread adoption of cloud computing has resulted in an explosion of redundant, obsolete, and trivial (ROT) data within organizations’ data estates. This issue adversely affects energy consumption and carbon footprint, leading to inefficiencies and a higher environmental impact. Thus, this opinion paper aims to discuss the challenges and potential solutions related to the environmental impact of file storage on the cloud, aiming to address the research gap in “digital sustainability” and the Green IT literature. The key findings reveal that technological issues dominate cloud computing and sustainability research. Key challenges in achieving sustainable practices include the widespread lack of awareness about the environmental impacts of digital activities, the complexity of implementing accurate carbon accounting systems compliant with existing regulatory frameworks, and the role of public–private partnerships in developing novel solutions in emerging areas such as 6G technology.

Pengaruh desentralisasi terhadap kinerja manajer yang dimediasi oleh sistem akuntansi manajemen (Studi kasus pada dealer dan showroom di Kota Manado)

Good interaction between the management accounting system and decentralization will give positive results to the manager's performance due to the alignment of information and decision-making that can improve the company's performance. The purpose of this study to find out the effect of decentralization on manager performance mediated by management accounting system on dealerships and showrooms in Manado City. This study used an extended multiple regression analysis model with an analytical path model. The results of decentralization research directly affect the significance of managerial performance. It means that the greater the degree of delegation of authority and responsibility of top management to middle and lower managers in the form of decision-making, the higher the managerial performance. Decentralization has a significant effect on the management accounting system, but the management accounting system has no significant effect on the manager's performance. From these results, the management accounting system was unable to mediate the influence of decentralization on manager performance.

Conceptual Aspects of Accounting Transformation in the Context of the Imperatives of Sustainable Development

In the modern world, the tendency to increase the importance of the principles of sustainable development is becoming more and more stable. The growing public awareness of the need to achieve sustainable development goals causes increased pressure on businesses to disclose information about their impact on society and the environment. This circumstance increases the need for companies to be accountable and expand their accounting and analytical work. This contributes to the objective expansion of the tasks of the information and analytical support systems in companies, including the accounting system. The purpose of this study is to assess the impact of the increasing need for general accountability on the development of accounting systems, thus emphasizing the need to take into account the sustainable development of the company. This study considers accountability as one of the most important tasks of transparent business functioning as well as a necessary condition for achieving sustainable development goals. The article proves the thesis that accounting methods should be developed to form, summarize, and analyze information about initiatives, processes, and the use of resources to increase the sustainability of the company’s development and to meet the requirements of key stakeholder groups, including in the direction of the impact of business decisions on society and the environment.

The role of non-human actors in the acceptance of management accounting: the case of a Moroccan public establishment

Like private companies, public service establishments are seeking to improve their performance by adopting management control tools. However, their acceptance in this context raises specific challenges. Unlike the private sector, where profitability is often the main driver for the acceptance of such tools, the public sector has to deal with more complex organizational dynamics involving many actors. This article examines the reasons underlying the acceptance of a management control tool, in particular a management accounting system, in the Moroccan public sector. The research is based on a qualitative case study carried out in a Moroccan public establishment that recently introduced a management accounting system, using the Actor-Network Theory (ANT), also known as the translation theory, developed by Callon and Latour in the 1980s. Traditionally mobilized to analyze the innovation diffusion process, this approach is used in our research to study the pre-adoption, or ex-ante, phase of innovation introduction. The results of this study highlight the complex dynamics of management accounting acceptance in the Moroccan public sector, showing how non-human actors play a crucial role in the pre-adoption phase of management control instruments. Our research reveals the decisive influence of the tax variable, as a non-human actor, on the acceptance of the management accounting system. This link between taxation and management accounting is a significant contribution, particularly due to the lack of studies on legal and fiscal variables in management control. These results underscore the importance of considering both non-human and human actors equally in the translation process (generalized symmetry).

Organization of electronic document flow in the management accounting system in a telecommunications company

Organization of electronic document flow in the management accounting system in a telecommunications company