Financial Staff Research Articles

The future of water and sanitation: global challenges and the need for greater ambition

AbstractWater and sanitation services are critical for public health. The importance of these services is reflected in SDG 6 and the associated targets 6.1, 6.2 and 6.3. Much progress remains to be made to achieve these targets, but it is already becoming clear that greater ambition is needed. This paper looks at three global challenges: the need to increase the level of service to protect public health including infectious respiratory diseases; the role of sanitation in combatting anti-microbial resistance (AMR); and the urgent need to build more climate-resilient services. We need to upgrade the SDG targets to focus on universal access to piped water on premises, to incorporate action on AMR in definitions of safe sanitation and to embed actions to improve resilience, which take into account the greater ambition called for in the SDG 6 targets. This requires a shift in thinking in the sector, away from relying on households and communities to manage their services to properly funded, professional services staffed by trained technical, managerial and finance staff. This will require more public finance and better use of financial instruments that have proved effective in other sectors. Increasing our ambition will mean the world can achieve the aim of universal access to safe, sustainable, and resilient services and protect public health.

Optimization Of Debtor Information Systems In Pressing Problem Financing In Some Syari'ah BPR In Aceh Province

Article 1 paragraph (1) of Law Number 10 the Year 1998 states that banking is a financial institution that collects funds from the public in the form of savings, time deposits, and demand deposits and which can be equated with them. Furthermore, it is channeled back to the public in the form of credit (financing in the Syari'ah Bank), with the aim of achieving people's welfare. Furthermore, based on Law Number. 21 of 2008 explains that a Syari'ah bank is a bank financial institution that runs its operations in a Shari'ah manner. One of the duties of banking institutions is to channel credit/financing to the public so that it can spur economic growth in the informal sector in the Region and National in the context of the Unitary State of the Republic of Indonesia. In the provision of credit/financing, it is not uncommon for fraudulent (internal) practices carried out by loan officers (AO / FO), finance staff, so that they can worsen Non-Performing Loans / Financing, which in turn can undermine the bank's own capital. The debtor information system is a strategic effort to minimize the occurrence of non-performing loans so that the quality of financing can still be controlled at all times. The collectability of financing can also be used as a benchmark in increasing the competitiveness and selling value of a bank. The purpose of this study is to determine the extent to which banking institutions, in this case, the Islamic People's Financing Bank have implemented these provisions, what obstacles were found, and efforts to resolve them. This type of research is an Empirical Juridical, namely examining the Regulations governing Anti Money Laundering (APU) and the Prevention of Terrorism Funding (PPT) as well as Debtor Information within the scope of the financing process in several Sharia Rural Banks (BPRS) in Aceh Province. Based on research in eleven Sharia People's Financing Banks in Aceh Province, it is known that 68.3% have operational procedures (sop) on AML and CFT and run them well, while 31.7% have AML and CFT regulations, but have not implemented them optimally. . The reason why this provision has not been implemented optimally is that more intensive socialization is needed to related parties, including bank debtors, considering that debtors are prime customers in growing a bank.

Optimization of Hotel Financial Management Information System Based on Computational Intelligence

Nowadays, the hotel management concept cannot keep pace with the times. Traditional concepts are often adopted to manage hotel financial personnel, for the hotel financial personnel cannot take timely and effective training. All these lead to the hotel financial staff designing the hotel’s related business without sufficient understanding of the hotel industry and judging and deciding if they do not master the hotel’s professional knowledge, which makes the participating projects unable to give correct and reasonable answers to the substantive problems of the hotel. This leads to the hotel management not going up; extensive management makes the hotel benefit not go up. Hotel intelligent technology can solve these problems and not only save manpower and material resources but also intelligently predict the financial crisis of hotels. In the context of the accelerated development of globalization and informatization, there are still many problems in the financial management process of my country’s hotel industry. Based on these questions, the article draws on foreign advanced experience, puts forward effective suggestions in financial management, and uses computational intelligence technology to design a centralized and intelligent financial management system. The research results show the following: (1) the financial crisis model is created by using the principle of support vector machine and logistic regression method, which greatly reduces the financial crisis of the enterprise. (2) The system can straightforwardly summarize the data for easy query. Taking three domestic hotels as an example, a comprehensive study has been carried out on the three aspects of pricing assessment risk, financial integration risk, and debt risk. In 2016, the financial leverage coefficient has been relatively high, the quick ratio has fluctuated greatly, and the interest protection coefficient has shown a downward trend. (3) The performance of the system is compared with traditional development mode, framework development mode, and intelligent optimization mode. The intelligent optimization system has the lowest response time and the highest success rate. The new system has reduced response time by about 57% compared with the original response time, and the access success rate has been greatly improved.

DEVELOPMENT OF MANAGEMENT ACCOUNTING BASED ON RISK-ORIENTED APPROACH

Introduction. The development of society and economy today is a functioning in terms of VUCA – instability, uncertainty, complexity and ambiguity (volatility, uncertainty, complexity, ambiguity), in terms of increasing the amount of information and knowledge. A risk-oriented approach in management accounting provides its flexibility and forecasting of possible company losses. The purpose of the article. The aim is to study the development trends of management accounting in the context of integration of risk-oriented approach. Method (methodology). The article uses methods of analysis and synthesis to systematize the concept of risk-oriented management in the enterprise. To identify the main trends in the development of management accounting in terms of integration of risk-oriented approach, the method of qualitative analysis of statistical data on the use of software by enterprises for management purposes in Ukraine was used. Results. Management accounting and financial planning of Ukrainian enterprises is becoming more flexible through the integration of a risk-oriented approach. In general, the transformation of management accounting automatically occurs through the integration of technology and process automation: changing the structure of the organization, financial workers and accountants are more flexible in making decisions about planning costs, revenues, profits. Technologies and new management methods have solved the problem of overburdening financial staff with routine tasks and processes. Thus, automation has provided a transition from a limited, regulated, chaotic management accounting system to a flexible, hybrid one. Skills and competencies of accountants are expanded, roles are transferred from current to operational, tactical, strategic, advanced analysis is implemented in the accounting system.

An Image Classification Algorithm of Financial Instruments Based on Convolutional Neural Network

The boom of global economy has caused an explosive growth in the issuance and use of financial instruments. Traditionally, the financial instruments are recognized and classified manually, which increases the burden of financial staff and consumes lots of financial time. To solve the problems, this paper designs a convolutional neural network (CNN) for classification of financial instruments, covering components like traditional CNN, shallow convolutional layers, and cropping structure. Then, the momentum weight update was combined with weight attenuation to accelerate the model learning. In addition, the authors designed a preprocessing method for rapid pixel-level adjustment of financial instruments, enabling the proposed CNN to classify financial instruments of various sizes. Experiments show that our CNN can identify various financial instruments, and classify them at an accuracy as high as 96%.

RELIGIOSITY MODERATION ON THE EFFECT OF WHISTLEBLOWING INTENTION AND FRAUD TENDENCY

This study examined the effect of whistleblowing intention on fraud tendency and the role of religiosity as a moderating variable of the effect of whistleblowing intention on fraud tendency in higher education institutions. The sample in this research was finance staff at State Universities in East Java. The research data were obtained by distributing questionnaires directly to the respondents. The methods used for data analysis in this research were simple linear regression and Moderated Regression Analysis (MRA). The results show that whistleblowing intention has an effect on fraud tendency. Besides, religiosity is also proven to be a moderating variable of whistleblowing intention effect on fraud tendency in higher education institutions.

Role of Financial Rewards in Enhancing Academic Staff Performance in Public Universities in Uganda

This article examined the financial reward practice implemented by universities to improve on the performance of lecturers in Uganda’s public universities. The main objectives of the research were to investigate the relationship between financial reward and teaching and research outputs of academic staff in selected public universities. A mixed method design using convergent parallel approach was employed to collect and analyse data obtained from the study. A sample of 299 participants was drawn from academic staff, directors of human resources, and Vice chancellors. Results indicated a weak positive relationship between financial reward and academic staff teaching output in public universities (r=0.282, p<0.01). There existed further a weak positive relationship between financial reward and academic staff research output (r=0.211, p<0.01). It would suffice to effect appropriate financial rewards to academic staff based on a living wage.

ANALISIS PENGARUH PENGENDALIAN AKUNTANSI, SISTEM PELAPORAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH

This study aims to determine the Accounting Control, Reporting System, and Clarity of the Targeted Budget for the Accountability of Government Institutions Performance. Methods of collecting data through a questionnaire given directly to the Head of Finance and Finance staff in all Regional Work Units (SKPD) in the City of Semarang. The test technique used is the validity test, reliability test, classic assumption test includes normality test, multicollinearity test, and heteroscedasticity test. Hypothesis testing in this study uses multiple linear regression analysis using Statistical Package for the Social Sciences (SPSS) 17 software. The results of empirical studies show that Partially Accounting Control has no effect on the Accountability of Government Agency Performance, Reporting Systems have a positive effect on Accountability of Government Agency Performance, and Clarity of Budget Targets have an effect on Accountability of Government Institutional Performance, While Simultaneously Accounting Control, Reporting System, and Clarity of Target The budget affects the Performance Accountability of Government Agencies

MENINGKATKAN KINERJA ANGGARAN BERKONSEP VALUE FOR MONEY

This study aims to examine the effect of accountability, transparency, supervision, and participation on-budget performance with the concept of value for money in government organizations (OPD) of the Bantul Regency. This study used 90 financial staff as a sample with a purposive sampling method. This research is a quantitative study with data collection through questionnaires. Data were analyzed by multiple linear regression. This study proves that accountability, transparency, supervision, and participation affect budget performance with the concept of value for money

THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, INTERNAL CONTROL SYSTEMS AND INFORMATION TECHNOLOGY UTILIZATION ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS WITH ORGANIZATIONAL COMMITMENTS AS MODERATION VARIABLES

The purpose of this study to determine the effect of the application of government accounting standards, internal control systems and the use of information technology on the quality of local government financial reports with organizational commitment as a moderating variable conducted in the Regional Government Work Unit (SKPD) of the Brebes Regency Government. The population in this study was 49 SKPD of the Brebes Regency Government. Sampling using a purposive sampling technique. The sample is the head of finance, treasurer and accounting staff. This research uses primary data. Data analysis uses the SmartPLS3.0 application. The results of this study are the application of accounting standards, internal control systems and the use of information technology have a positive effect on the quality of financial statements, organizational commitment is not able to moderate the influence of the application of accounting standards and internal control systems on the quality of financial statements of local governments, but organizational commitment is able to strengthen the influence of technology use information on the quality of local government financial reports.

Compliance of the AmilZakat Institution as a Form of Accountability Accounting

This study aims to determine the compliance of amil zakat institutions in financial management (accountability) in terms of the background of the financial manager. The research method uses descriptive qualitative analysis with a multiple case study model of national amilzakat institutions that have zakat distribution in Madiun and are members of the Madiun Regional Zakat Organization Forum (FOZDA), namely BAZNAS, LMI, LAZISMU, Yatim Mandiri, BMH, Global Zakat, Nurul Hayat and Dompet Duafa. Data collection using in-depth interviews, observation and documentation to informants at each institution. The results of this study indicate that the understanding of accounting, financial reports and the applicable standards of the financial staff of the amilzakat institution is different, which is due to the educational background, years of service and position of the institution in Madiun, whether as a branch office, unit or outlet. However, office governance, finance, management and human resources in institutions can work together, so that the compliance of the amilzakat institution in carrying out accounting (accounting) which produces output in the form of financial reports can run well, as a form of transparency and accountability to donors.

Gender Perception in Accounting Lifes

Not all women can be independent in living their lives, this could be because women experience dependency, fear of independence and have a deep desire to be cared for and protected by others. As explained earlier, socio-cultural influences cause women to be educated, nurtured and raised by conditioning them as weak creatures, thus creating dependence. Cinderella complex is a form of psychological phenomenon that is not widely known by the general public. Cinderella Complex talks about the independence that psychologists experience in women. One of the increasing roles of women in society can be seen from the variety of jobs currently occupied by women. The field of science is not beyond the reach of women, as evidenced by the large number of auditors, financial managers and financial staff for professions that are normally synonymous with the work of men occupied by women. This research is a descriptive study, so there are no dependent and independent variables, the variable in this study is the cinderella complex variable for female workers who majored in accounting at Mahadhika College of Economics in Surabaya. The Cinderella complex for female students majoring in accounting at Mahardhika College of Economics Surabaya is in the medium category, which means that the fear of independence is not too heavy. The complex aspect of cinderella that has the biggest obstacle is the passive aspect of making decisions and developing oneself and the one that has the smallest contribution is the tendency to rely on others.

Pengaruh Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa dengan Akuntabilitas Sebagai Variabel Mediasi

This study aims to determine the effect of internal control systems for fraud with accountability as a mediation variable.This study took samples in Ngaglik and Ngemplak sub-districts. Data collection is done directly by using questionnaires. The population in this study is the head of the village or PJ Kadus, the financial section of financial vows or financial staff and some of the Secretary and General Staff. From the survey spread obtained 30 samples. The data analysis techniques in this study used double linear regression techniques and the moderated regression analysis with the help of SPSS (Statistic Package for Social Science) program version 18.0. The results showed that the government internal control system was influential about accountability while the government's internal control system had no effect on Fraud and the government's internal control system had no effect on fraud with accountability as a mediation variable.

Analysis on Effect of Risk Rentention on Performance of Savings and Credit Cooperative Societies in Nakuru County, Kenya

Savings and Credit Co-operatives Societies (SACCOs) are in the business of safeguarding money and other valuables for their members besides providing loans and offering investment financial services. Credit creation is the main income generating activity for the SACCOs. But this activity involves huge risks to both the lender and the borrower. The researcher carried out this study to establish the effect of risk retention on performance of SACCO’s in Nakuru County, Kenya. This study adopted descriptive survey research design. The target population of this study was 165 credit, finance and management staff working with Saccos in Nakuru County. To draw the 63 study respondents from the targeted population, simple random sampling method was utilized. The data collection instrument used in the study was questionnaires. The statistical tool for the analysis was Statistical Package for the Social Sciences (SPSS) version 25. Presentation was done in form of tables. It was concluded that r isk retention has a positive effect on performance of Saccos. The study also concluded that identifying and retaining risk plays the most important role in the performance of an organization. Therefore, risk retention is a major starting point in the risk management process. The study also concluded that, in the Sacco’s, there are internal staff members who are qualified and are in a position to determine when to retain the risk and when not to. The Sacco distribute the risk to its members thus preventing it from directly affecting the business, this has enabled the Sacco’s to relive their goals and objectives.

Survey of Social Responsibility of Women Compared to Men (Case Study: Shiraz Financial Staff)

مسئولیت‌پذیری اجتماعی سازمان که موضوع حساسیت‌برانگیز و رو به توجه در سال‌های اخیر بوده، عامل اساسی بقای هر سازمان محسوب می‌شود. خصوصیات جمعیت‌شناختی بر مسئولیت‌پذیری اجتماعی تأثیرگذار می‌باشد. پژوهش حاضر با هدف بررسی میزان مسئولیت‌پذیری اجتماعی زنان در مقایسه با مردان در میان کارکنان مالی شهر شیراز انجام شد. روش پژوهش حاضر براساس هدف از نوع تحقیقات کاربردی، به لحاظ شیوه گردآوری اطلاعات پیمایشی بوده و جامعه آماری شامل کارکنان مالی شهر شیراز در سال 1398 بود. حجم نمونه پژوهش، به تعداد 96 نفر تعیین گردید. برای جمع‌آوری اطلاعات از پرسشنامه دو قسمتی شامل پرسشنامه جمعیت‌شناختی و مسئولیت‌پذیری اجتماعی کارول (1991) استفاده شد. در این مطالعه روایی و پایایی پرسشنامه تأیید و پایایی پرسشنامه به روش آلفای کرونباخ سنجیده شد. جهت بررسی متغیرها از آزمون تفاوت میانگین (T مستقل) و تحلیل واریانس یک‌طرفه ((ANOVA استفاده شده و داده‌ها با استفاده از نرم‌افزار SPSS نسخه 22، تجزیه و تحلیل گردید. یافته‌های پژوهش نشان داد که میزان مسئولیت‌پذیری اجتماعی کارکنان مالی شهر شیراز بیشتر از حد متوسط می‌باشد. علاوه‌براین یافته‌های پژوهش نشان داد که بین میزان مسئولیت‌پذیری اجتماعی با متغیرهای جنسیت و تحصیلات تفاوت معناداری وجود دارد. به‌طوری که میزان گرایش زنان به مسئولیت‌پذیری اجتماعی بیشتر از مردان می‌باشد و در‌نتیجه آن‌ها در مواجه با مشکلات، تصمیمات مسئولانه‌تري می‌گیرند و میزان مسئولیت‌پذیری اجتماعی در بین کارکنان مالی دارای مدرک کارشناسی ارشد و دکتری به‌طور معنی‌داری بیشتر از کارکنان مالی دارای مدرک کاردانی و کارشناسی است. همچنین نتایج نشان‌دهنده آن است که تحصیلات در دو گروه مردان و زنان تفاوت دارد به‌طوری‌که میانگین گروه زنان بزرگتر از میانگین گروه مردان است. اما بین میزان مسئولیت‌پذیری اجتماعی با وضعیت تأهل، سابقه کار و سن تفاوت معناداری وجود ندارد.

The determinant of Budget Absorption in Jember University

This study aims to determine the determinants of budget absorption at Jember University. Determinants of budget absorption include planning, budget execution, human resources, procurement of goods and services and coordination with other sectors or agencies. This study uses the positivism paradigm with a quantitative approach to test hypotheses, so the data analysis in this study uses hypothesis testing. The study was conducted at the University of Jember. Sources of data in this study are primary data sources and secondary data. Primary data in this study were obtained from questionnaires disebearkan to BPP Work Units, Planning Staff, and Finance Staff at the Head Office of Jember University. While the secondary data in this study is in the form of Jember University Financial Statements. The research sample was obtained using purposive sampling with a total of 63 people. The results showed that coordination with other sectors or agencies was an aspect that had a positive effect on budget absorption at Jember University.

Research on construction of Railway Financial Sharing System based on Business-financial Integration

In order to adapt to the need of railway financial reform and innovation and to strengthen the railway financial management advantages and risk control ability, this paper studies the construction of railway financial sharing service system based on the theory of business-financial integration. Combining the business-financial integration with the construction of railway financial sharing service system, this paper puts forward the construction idea, designs the organizational structure and analyses control mode of railway financial sharing service system. The key point is the overall structural design of railway financial sharing service system. And then specific implementation methods are given. Finally this paper explains the development choice path of railway financial staff transformation. The purpose of this paper is to realize the integration of railway operation and finance and to improve the overall operation quality and efficiency of railway system.

Factors affecting the adoption of activity-based costing at technical and vocational education and training colleges in KwaZulu-Natal, South Africa

Orientation: It is impossible to accurately determine the detailed costs of running courses offered at South African technical and vocational education and training (TVET) colleges, as none of them practises activity-based costing (ABC). The perceptions and knowledge of their finance staff regarding ABC adoption are unknown, making it impossible also to know their reasons for non-adoption.Research purpose: This article reports the awareness of and attitudes towards ABC held by finance staff at six TVET colleges in KwaZulu-Natal and proposes a novel model for its successful adoption.Motivation for the study: The lack of empirical studies demanded understanding of those factors that address ABC adoption at South African public TVET colleges. This study therefore assessed finance staff members’ perceptions of those factors that would support the introduction of this costing system.Research approach/design and method: This study ascertained these opinions and knowledge by surveying 30 members of the finance staff at six TVET colleges using a questionnaire.Main findings: The study’s population perceived that lack of top management support, the colleges’ cost structure and technical factors are barriers to the implementation of ABC in their institutions.Practical/managerial implications: South African public colleges should address those obstructing factors as the successful adoption of ABC will facilitate the accurate calculation of their operational costs.Contribution/value-add: The study identifies those factors that would facilitate the adoption of ABC and proposes a model that would assist in the implementation of this costing system in South African public colleges.

Determinan Keberhasilan Penerapan Sistem Akuntansi Instansi Berbasis Akrual Dalam Penyusunan Laporan Keuangan Pemerintah

The manifestation of the application of government accounting standards is the WTP opinion from BPK. This study aims to examine the effect of financial staff education, accounting training, the use of the SAIBA application, and organizational commitment to the successful application of an accrual-based accounting system. This research was conducted at the Land Office work unit within the scope of the NTB Province BPN Regional Office. Respondents numbered 63 people. Data analysis techniques used multiple linear regression analysis. The results showed that organizational commitment had a positive effect, the use of the SAIBA application had a negative effect, but financial staff education and accounting training had no effect on the successful application of the accrual-based agency accounting system.
 Keywords: Financial Staff Education; Accounting Training; SAIBA; Organizational Commitment; Accrual Based Institution Accounting System.

Effect of Resource Factors and Quality of Instruction on Performance in Mathematics of Nigeria Secondary School Students

It seems that educational system in Nigeria has undergone only quantitative improvement in terms of number of schools and students’ enrolment. However, there has been little effort in respect to the capacity to manage them through provisions of adequate financial, human, material and physical resources. Physical and material resources in secondary schools were discovered to be inadequate and poorly equipped. Some of the secondary school buildings were dilapidated, also the allocated financial resource, teaching and non-teaching staff are grossly inadequate compared with the students’ enrolment. The public, the Ministry of Education and other stakeholders in education are expressing serious concern about the consistency of the poor performance of secondary school students especially in mathematics. Increase in population and the government’s free education programs make people want to take advantage of the education provided. Provision of both professionally qualified and non-qualified teachers by government and non-state providers of education also appear not to ameliorate the problem of declining performances in mathematics. The effect of all these on the public secondary school student academic performance in mathematics concern the researchers of this study. It is against this background that the study sought to empirically investigates effect of resource factors and quality of instruction on performance in mathematics of Nigeria secondary school students.