Accounting Department Research Articles

Tinjauan Peranan Income Audit Terhadap Pengendalian Internal Kas Pada Swiss-Belinn Hotel Bogor

The tourism industry currently plays an important role in improving the economy, especially for the Indonesian economy. It is proven that part of the tourism industry is experiencing rapid growth and development, which can help the development of other industries, including the hotel industry. Because the city of Bogor is not only a famous cultural city but also a famous tourist destination, the demand is high and the hotel accommodation sector is also growing. There are many different hotels in Bogor, from cheap hotels to four stars. The accommodation sector such as hotels is a promising business with high profits from the income earned. Some income must be managed so that everything runs smoothly, so that the adjustment of the income received is in the form of documentary evidence. Income audit is part of the finance and accounting department. The purpose of this final project is to determine the role of income audit on the internal control of Swiss-Belinn Hotel Bogor. The data analysis technique used includes descriptive analysis. By using descriptive data analysis techniques, the role and workflow of Income Audit are considered from start to finish. From the results of the analysis, it can be seen that the role of Income Audit in hotels including Swiss-Belinn Hotel Bogor is very important. The role of Income Audit Swiss-Belinn Hotel Bogor is running quite well and in accordance with existing procedures. Income Audit implements good control over the processing of business transaction income evidence assessment reports, especially for sales, so that the company's goal of generating income with a balance of evidence in the form of existing documents can be achieved in an effort to avoid data manipulation and income reduction. Keywords: Department of Finance and Accounting, Income Audit, income.

Economic burden of healthcare-associated infections (HAI) in a pediatric hospital in Honduras

Abstract Background In numerous reports, the World Health Organization has published that in LMICs approximately 15% of hospitalized patients acquire an HAI. In the Region of the Americas, many countries have made considerable progress in implementing IPC Programs. At Hospital María Especialidades Pediátricas (HMEP), the IPC Program aims to generate a patient safety culture mainly, but also reduce costs for the hospital and the patient. However, in LMICs, non-quality costs, including those associated with HAI, are rarely measured. This abstract aims to demonstrate the economic burden of HAI in hospitalized patients at HMEP between January 2020 and October 2023 and estimate the number of HAIs and associated costs prevented by the IPC Program. Methods At HMEP the IPC Program started in 2017, and the Accounting Department has measured the costs associated with treating and managing every HAI reported since January 2020. Provider costs for every HAI are estimated using a bottom-up (microcosting) approach in which three variables are considered: days of stay, all laboratory tests used for diagnosis and follow-up, and antimicrobials administered to treat the infection. The costs for each variable derive from the hospital’s purchasing system. This process allows us to estimate the annual HAI expenditure. For the estimation of costs avoided, we first calculated the average cost of each HAI using the yearly amount spent and dividing this amount by the number of HAIs registered in the same period. Considering the proportion of patients who suffered an HAI at HMEP compared to the 15% incidence reported by the WHO, we calculated a difference in proportions and were able to estimate the number of HAIs prevented and subsequent costs avoided. We use the NHSN HAI definitions since Honduras does not have a National IPC Program with standardized epidemiological criteria. The results are presented using descriptive statistics. Results During this time, 260 HAIs were identified at HMEP, average 5.6 per month, 57-70 yearly. The proportion of patients who developed an HAI was found to have decreased from 8.6% in 2020 to 5.2% in 2023. The total expenditure attributed to HAIs during the period was USD 913,774.21 (USD 19,865.0 pm). The costliest HAIs were CVC-associated bloodstream infections. HMEP is a public hospital and operates with funds provided by the government, which are deemed insufficient considering the complexity of the patients receiving care at the hospital. The estimated costs represent 2-3% of the hospital’s annual budget. Without the IPC Program, the predicted number of HAIs, according to the WHO, would have been 570 (15% of inpatients). We estimate 310 prevented HAIs, with an associated total cost of USD 1,103,577.99. Conclusion Regardless of the hospital’s methodology, measuring the economic burden related to HAIs is important for decision-making. The main objective of an IPC Program is to guarantee patient safety; however, especially in low-resource settings, it is also important to aim for a cost reduction. Limitations: our methodology does not include other variables (e.g. human resources); therefore, the data underestimates the real expenditure. We aim to improve the costing methodology for more accurate data.

Optimization of Audit Tool Linked Archive System (ATLAS) on Risk Base Audit

This article discusses the implementation of Project Based Learning (PBL) as a risk-based audit learning model utilizing the Audit Tool Linked Archive System (ATLAS) application. PBL is an effective approach to enhance student engagement and understanding in the audit process, particularly concerning the risks encountered in modern audit practices. By using ATLAS, students can learn independently and purposefully, leveraging technology to access relevant information and data. This study also examines how this learning model can improve students' competencies in the field of auditing and prepare them to face challenges in the workforce. This study uses a qualitative approach with a case study at the Accounting Department of Pontianak State Polytechnic, involving 3rd semester students who were divided into groups for an audit project. Data were collected through interviews, observations, and documentation, then analyzed thematically. The results showed that PBL and ATLAS significantly improved students' understanding of RBA and practical audit skills, with students reporting higher engagement and motivation. Recommendations include the integration of technology into the curriculum and training in the use of applications. The findings conclude that technology-supported PBL such as ATLAS is effective in preparing students for the challenges of the modern workplace.

Analysis of factors influencing cloud accounting adoption in Indonesian start-up companies using the technology acceptance model (TAM) and technology, organization, and environment (TOE) frameworks

This study was implemented to identify the connection between technology, environment, and organization factors and the impact on perceived benefits and its influence on adopting cloud accounting. This research developed the Technology, Organization, and Environment (TOE) framework, the Technology Acceptance Model (TAM), and the intention to adopt cloud accounting for start-up companies in Indonesia. Start-ups are pioneering businesses with flexible, independent natures and risk of failure. There were 340 valid responses collected from online questionnaires shared with start-up companies’ employees who were working in the accounting and finance departments. Those responses were processed with Smart PLS with SEM (Smart Equation Modelling). The result indicates that start-up companies are adopting cloud accounting based on their requirements and are not fully pushed by the TOE framework but are affected by perceived usefulness and ease of use. Start-ups will adopt cloud accounting, which is easy to use. However, to gain usefulness, the start-ups will be more pressured by their requirement instead of TOE as they tend to keep improving by their condition as independent and flexible companies.

THE IMPACT OF THE USE OF INFORMATION TECHNOLOGY ON THE ACCOUNTING PROFESSION IN THE ACCOUNTING LABOR MARKET IN THE KURDISTAN REGION, A FIELD STUDY OF PROFESSIONALS IN COMPANIES AND ACADEMICS IN ACCOUNTING DEPARTMENTS IN ERBIL GOVERNORATE

This study aims to explore the impact of the use of information technology on the accounting profession in the labor market in the Kurdistan Region, with a special focus on the opinions of professionals working in companies and academics in accounting departments in Erbil Governorate. The main problem addressed by the study is based on the challenge that accounting education faces in keeping pace with rapid developments in information technology and integrating them effectively within educational programs. In light of the significant expansion of the use of technology in various areas of life, including accounting, the urgent need for university accounting departments to provide the necessary scientific and practical skills to students is highlighted, to qualify them to work in an advanced technological accounting environment. Accordingly, the basic hypothesis of the study was formulated: “Using technology Information in accounting education raises the academic and professional competence of students in accounting departments, enabling them to keep pace with the requirements of the contemporary labor market in the Kurdistan region. To achieve the objectives of the study and examine the hypothesis, the descriptive analytical approach was adopted, which is suitable for studying the relationship between the use of information technology in accounting education and the competence of graduates. The descriptive aspect includes the use of relevant scientific literature and references, while in the analytical aspect, data is collected through questionnaires directed to a sample of the study, and analyzed using the Statistical Package for the Social Sciences (SPSS) program. The results highlight the importance of information technology in accounting and confirm the existence of a relationship There is a strong connection between the technological qualification of accountants and the actual reality of their profession in the region. Therefore, the study recommends the need to pay attention to continuously evaluating accounting educational programs and developing them to meet the changing needs of the labor market, including providing specialized training courses in information technology, modernizing the technological infrastructure, and enhancing cyber security for data. Accounting. These measures will contribute to improving the competence and skills of accounting graduates tobetter prepare them to face contemporary challenges in the accounting profession.

STEM designation for accounting programs: Insights from accounting department directors

With the increasing demand for tech-savvy accounting graduates, numerous accounting programs are considering the value of obtaining STEM designation. We conduct semi-structured interviews of fourteen accounting department directors with STEM-designated graduate programs. The interviews encompass three broad themes: (1) Motivation for pursuing STEM designation and expected benefits; (2) Process for acquiring the STEM designation, including curriculum modifications and related challenges; and (3) Resources, faculty training and hiring, and outcomes of STEM designation. The interviewees submit that STEM programs are vital for attracting international students. They report other advantages, including increased program visibility, greater interest from domestic students in STEM programs, and enhanced career opportunities for students from a curriculum focused on data analytics. In addition, some interviewees report that their technology programs are the only ones gaining students. Participants further reveal that international students graduating from STEM accounting programs are securing employment with Big Four, regional, and local accounting firms. Finally, we relate the findings to change theory and discuss recommendations for university accounting programs.

Practices of Management Accounting Techniques in Service Sector Public Enterprises in Nepal

Management accounting is the act of making sense of financial and costing data and translating that data into useful information for management and officers within an organization. This research aims at examining the practice of management accounting and the major difficulties in applying management accounting tools in the public enterprises of the service sector of Nepal. It also tries to assess the impact of management accounting system on the performance of sampled organizations. The specific survey research has been followed with a descriptive-analytical approach. A structured questionnaire was used to collect primary data from the respondents which were analyzed by the multiple correlation and regression model. The study employed simple judgmental sampling procedure to draw the samples. Out of the seven public enterprises in Nepal that operate in the service sector five were selected as the samples. The results revealed that there is a significant impact of management accounting systems on organizational performance. The study suggested to implement the effective managerial tools and techniques a separate managerial accounting department should be established within an organization. The study also recommended that academicians who have better knowledge about MA tools and techniques should put in the effort to develop environmentally friendly tools and techniques into practice and also to keep management accounting information system. It helps to keep them informed from time to time about every aspect of MA and its application.

Planning to Obtain a Graduate Accounting Degree: Survey Evidence from Accounting Seniors

SYNOPSIS Graduate accounting enrollments are declining, which is concerning to accounting departments and the accounting profession. However, little is known about why some accounting students seek a graduate accounting degree, whereas others do not. Our research examines senior accounting students who plan (e.g., the grad group) or do not plan (e.g., the nongrad group) to obtain a graduate accounting degree. We focus our survey around three research questions. First, we find few differences in background characteristics between the grad and nongrad groups. Second, the grad group judges the cost/benefit of obtaining a graduate accounting degree more favorably and plans to take on less incremental debt in obtaining a graduate accounting degree. Third, relative to the nongrad group, the grad group perceives a more significant increase in four key differential career beliefs from obtaining a graduate accounting degree. Accounting programs can use our results to support enrollments in graduate accounting programs. Data Availability: Data are available from the authors upon request. JEL Classifications: M40; M41.

Gender differences in the academic career: evidence from the accounting and finance departments

PurposeThe aim of this research is to examine gender differences in the context of research productivity, research collaboration and academic promotion.Design/methodology/approachThis research analyzes data related to 863 academics in the accounting and finance departments in Turkish universities by using OLS, Binary Logistic, Ordered Probit and Multinomial Probit Regressions.FindingsThe findings show that female academics have in overall a representation ratio of 32%, and that there are no significant differences regarding the opportunities for female academics to be employed in public compared to private, and in high-rank compared to low-rank universities. The results also indicate that female academics have lower research impact compared to male academics, and that this difference is more pronounced for professors, and in universities with low ratio of female representation, and also in public universities. In addition, female academics engage more in research collaboration and are less likely to hold the academic title of full professor than male academics.Practical implicationsThe findings of this study provide significant signals about the need for improving gender policies that mitigate the conditions adversely affecting research productivity and impact by considering the supporting circumstances for female academics and improving the representation ratio, which also can play vital role in reducing discrimination and bias and contribute to better research and scientific environment.Originality/valueTo the author’s knowledge, this article is the first to examine gender effect regarding research productivity, research collaboration and academic promotion in Turkish universities.

Implementasi Enterprise Resource Planning Berbasis SAP dalam Meningkatkan Kualitas Sistem Informasi Akuntansi Pada PT. BS Surabaya

Enterprise Resource Planning (ERP) System - SAP is called "Industry Solu-tion" as a technological change that exists by changing the accounting in-formation system (AIS) process for company activities in running a busi-ness. In fact, the accounting and finance department has not adopted an SAP-based ERP system, while other departments in the company have im-plemented an SAP-based ERP system. This study aims to analyze the impact of SAP-based ERP implementation on efficiency, accuracy and data inte-gration in accounting information systems, by exploring differences be-tween departments that use and do not use the system. This type of research uses Descriptive qualitative methods by selecting PT BS Surabaya as a sample and source of informants from the Accounting and finance depart-ments who are considered to have knowledge and information about the problem under study, namely the implementation of SAP-based Enterprise Resource Planning (ERP) as an effort to improve the quality of accounting information systems at PT BS. Data collected using instruments in the form of observation and documentation, as well as in-depth interviews with in-formants. The data was analyzed qualitatively. The results showed that the implementation of SAP-based ERP significantly improved efficiency and accuracy in the departments that adopted it. And can make efficiency in the need for less labor compared to using manual methods.

Pengaruh Financial Literacy dan Modal Investasi terhadap Trading Activity Investor Pemula di Bursa Efek Indonesia

This empirical study aims to test and analyze the influence of financial literacy and investment capital on the trading activity of beginner investors on the Indonesia Stock Exchange (BEI). This research was conducted on Politeknik Negeri Padang Accounting Department students who have had a Rekening Dana Nasabah (RDN) on the IDX for less than 1 (one) year. The research sample is students who have taken courses in financial management and capital markets. The trading activity observed is the frequency of share buying and selling transactions on the IDX from April 1 to June 30, 2022. Investment capital is the amount of rupiah deposited to RDN at the start of the transaction. 54 respondents participated in this research and the data was processed. The data obtained were processed and analyzed using descriptive statistical and multiple linear regression using SPSS 26. The results of the study showed that partially, investment capital had a positive effect on trading activity, while financial literacy did not affect trading activity. However, the investment capital and financial literacy variables influence the trading activity of beginner investors on the IDX in 2022.

UPAYA PENINGKATAN DAYA TARIK WISATA BERBASIS EDUKASI DI TAMAN BUNGA OKURA

This community service activity aims to provide knowledge about how to increase education-based tourist attraction so that visitors are more interested in seeing and finally decide to visit the tourist attraction.The method of this community service activity uses the lecture method, as well as questions and answers. The lecture method is used to convey general knowledge about what efforts might be made to increase tourist attractiveness and increase the number of visitors. Questions and answers are used to complement things that have not been accommodated by the lecture method. This training involved lecturers from the Department of Accounting and Management in collaboration with the okura flower garden group in rumbai barat village as the target subjects. Keywords: education, tourists and tourism

Development of the Scientific School of the Department of Accounting, Analysis and Economic Security of the Samara State University of Economics

Development of the Scientific School of the Department of Accounting, Analysis and Economic Security of the Samara State University of Economics

Applied English Listening Strategy on Vocational High School Students of Accounting Department

This research came with the problem of the type and level of the metacognitive, cognitive, and socio-affective listening strategy used by the eleventh-grade students at SMK Negeri 1 Baubau during the listening comprehension session of the English subject. These strategies were important for developing language skills and understanding in various contexts. They could be consciously taught and practiced to improve listening comprehension and communication skills. This research aimed to determine the type and level of metacognitive, cognitive, and socio-affective listening strategy used by the eleventh-grade students at SMK Negeri 1 Baubau during the listening comprehension session of English subject. This research applied a descriptive method to reveal the findings related to the listening strategies. Sixty-seven eleventh-grade students of SMP Negeri 1 Baubau were involved as the research sample. The result found that the students applied three types of listening strategies: metacognitive, cognitive, and socio-affective strategy, in which the metacognitive and the socio-affective were more highly used than the cognitive strategy. Furthermore, those three types of listening strategies obtained high levels of utilization. Accordingly, it was concluded that the students frequently used all strategies in learning English listening comprehension. Summarily, it was expected that by the high use of listening strategy, they were able to be contained in the instruction activity of listening comprehension to promote the students’ learning comprehension achievement.

True Costing in Logistics & Supply Chain Management: How do we make decisions based on True Economic Trade-Offs (T-ETOs)?

Decision-making in logistics (including /supply chain management) is often based on traditional cost-price information from a company's accounting department. Externalities, like social and environmental impact, are usually not included in decision-making. To include a more integrated trade-off, the cost-price information should include information on the traditional costs and the costs of externalities like fair wages (social costs) and costs of damage, pollution, etc. (environmental costs). The article provides an overview of traditional costs and attempts to monetise externalities (by using the concept of shadow prices and the Lagrange multiplier or λ) as a base for decision-making in logistics. Some case studies are presented from the last decade and an example of a true economic trade-off for buying a diesel truck-tractor or an electric truck-tractor. In the previous example, much decision data is missing because no track record has yet been developed in this industry. The key issue is making external effects measurable so that business practices can make sound decisions based on financial, social, and environmental data. The author ends the contribution with a call for further (applied) research into true pricing in logistics.

The impact and adoption of emerging technologies on accounting: perceptions of Canadian companies

PurposeThis study aims to focus on the five most relevant and discursive emerging technologies in accounting (cloud computing, big data and data analytics, blockchain, artificial intelligence (AI) and robotics process automation [RPA]). It investigates the adoption and use of these technologies based on data collected from accounting professionals in a technology-developed country – Canada, through a survey.Design/methodology/approachThe study investigates the adoption and use of emerging technologies based on data collected from accounting professionals in a technology-developed country – Canada, through a survey. This study considers the said nature and characteristics of emerging technologies and proposes a model using the factors that have been found to be significant and most commonly investigated by existing prior technology-organization-environment (TOE)-related technology adoption studies. This survey applies the TOE framework and examines the influence of significant and most commonly known factors on Canadian firms’ intention to adopt the said emerging technologies.FindingsStudy results indicate that Canadian accounting professionals’ self-assessed knowledge (about these emerging technologies) is more theoretical than operational. Cloud computing is highly used by Canadian firms, while the use of other technologies, particularly blockchain and RPA, is reportedly low. However, firms’ intention about the future adoption of these technologies seems positive. Study results reveal that only the relative advantage and top management commitment are found to be significant considerations influencing the adoption intention.Research limitations/implicationsStudy findings confirm some results presented in earlier studies but provide additional insights from a new perspective, that of accounting professionals in Canada. The first limitation relates to the respondents. Although accounting professionals provided valuable insights, their responses are personal views and do not necessarily represent the views of other professionals within the same firm or the official position of their accounting departments or firms. Therefore, the exclusion of diverse viewpoints from the same firm might have negatively impacted the results of this study. Second, this study sample is limited to Canada-based firms, which means that the study reflects only the situation in that country. Third, considering the research method and the limit on the number of questions the authors could ask, respondents were only asked to rate the impact of these five technologies on the accounting field and to clarify which technologies are used.Practical implicationsThis study’s findings confirm that the organizational intention to adopt new technology is not primarily based on the characteristics of the technology. In the case of emerging technology adoption, the decision also depends upon other factors related to the internal organization. Furthermore, although this study found no support for the effect of environmental factors, it fills a gap in the literature by including the factor of vendor support, which has received little attention in prior information technology (IT)/ information system (IS) adoption research. Moreover, in contrast to most prior adoption studies, this study elaborates on accounting professionals’ experience and perceptions in investigating the organizational adoption and use of emerging technologies. Thus, the findings of this study are valuable, providing insights from a new perspective, that of professional accountants.Social implicationsThe study findings may serve as a guide for researchers, practitioners, firms and other stakeholders, particularly technology providers, interested in learning about emerging technologies’ adoption and use in Canada and/or in a relevant context. Contrary to most prior adoption studies, this study elaborates on accounting professionals’ experience and perceptions in investigating the organizational adoption and use of emerging technologies. Thus, the findings of this study are valuable, providing insights from a new perspective, that of professional accountants.Originality/valueThe study provides insights into the said technologies’ actual adoption and improves the awareness of firms and stakeholders to the effect of some constructs that influence the adoption of these emerging technologies in accounting.

SIX CULTURE HOFSTEDE AND STUDENT ACADEMIC FRAUD AT PRIVATE UNIVERSITIES IN BALI

Academic fraudulent behavior is a dishonest act that violates ethics in the academic sphere at both the student, lecturer and administration levels which harms other parties. This research wants to test the influence of Hofstede's cultural dimensions on student academic fraud. This research was conducted at Warmadewa University in Bali. The population in this study were 2020 Even semester students of the Accounting Department, Faculty of Economics and Business, Warmadewa University in Bali, totaling 2456 students. To determine the minimum sample size, the researcher used the Slovin formula, namely 100 students as a sample. This research uses an interval scale with 5 Likert scales. Data analysis in research uses Partial Least Square (PLS) with the SmartPLS program. The results show that the cultural dimension of power distance has no effect on academic fraud, the cultural dimension of uncertainty avoidance has a negative and significant effect on academic fraud, the cultural dimension of individualism has a negative and significant effect on academic fraud, the cultural dimension of masculinity has a positive and significant effect on academic fraud, the cultural dimension of orientation long term has a negative and significant effect on academic fraud, and the cultural dimension of indulgence has a negative and significant effect on academic fraud

Using Informal Assessments in Project-Based Learning to Motivate Students to Speak Up: A Classroom Action Research Learned from ESP Courses

An assessment is a way of gathering and discussing data from various sources to gain an understanding of what a student knows, understands, and is able to do with their knowledge resulting from their education to improve their future learning. The purposes of this study were to see the motivation of students to learn the English project suggested in the ESP Course, Business Meetings Project, and also measured the student's success in language skills, especially oral communication skills.The study was conducted using an action research method where a questionnaire, students' achievements, and classroom activities were taken as the data. The questionnaire was scored using the Likert scale rating. Students will respond to this scale by rating the motivation factor on a scale. The researchers employed a pre- and post-test to determine how much the students' abilities had improved. The pre-test and post-test mean scores were compared and computed by the researcher using the T-test technique. The participants were 26 students from the Accounting Department of the State Polytechnic Of Malang. The outcome of this study was the successful implementation of the model. The T-test for the first project showed 62,30, the second project had 74,69, and the third project had 79,30.

FAST a Digital Sales Transformation Software for the Real Estate Industry

Nowadays, organisations are encountering ever-more challenging demands, and those that do not adapt risk closure. This trend is particularly notable in small and medium-sized enterprises, where deficits in technology adoption are often particularly conspicuous. Companies that succeed in streamlining their sales process are more likely to enjoy better outcomes, underlining the crucial requirement of implementing technical solutions to tackle these problems with optimal efficiency. Therefore, the aim of this investigation is to deploy a web-based system for the purpose of enhancing sales management in a company operating in the field of real estate and construction. The system was constructed utilising Extreme Programming XP methodology, consisting of four phases: planning (user stories), design (system outline), coding (system programming) and testing (testing). The introduction of a web-based system highly streamlined the company’s sales process, reducing information search times by 64% and decreasing time spent on recording sales data by 62%. The system enabled greater sales activity during the day, resulting in a 72% increase in task performance. It also aided the accounting department in streamlining revenue reporting. This demonstrates that the system is an efficient tool for enhancing the sales process, reducing yearly tasks, and minimizing recording time.

Analysis of The Level of Professionalism and Career Development of Accounting Department Alumni in State University

This research aims to analyze the knowledge and understanding of points of view in selecting quality levels for students majoring in accounting at state universities. This research is quantitative research with the unit of analysis being Alumni of the Department of Accounting, Faculty of Economics and Business, Makassar State University. The research was carried out for three months, starting from collecting existing data to direct observation in the field. This research produced interesting findings, including that the majority of alumni wanted to work in the government sector, but in reality the majority worked as private employees. Regarding the suitability of the field of science, alumni generally work in accordance with the field they studied and the major they took during their education. Furthermore, this research also obtained alumni's ideas for improving field work practices in companies/government agencies as well as English language skills, computer skills and department-specific practices.