Accounting Knowledge Research Articles

Akuntansi Syariah: Harapan dan Realitas di Lembaga Keuangan Syariah

This study aims to determine the influence of Islamic accounting knowledge, work environment, and religiosity on the interest of accounting students in a career in Islamic financial institutions. The population in this study was all accounting students at Cipasung Tasikmalaya University, which amounted to 418 people. The sample selection method uses non-probability sampling techniques. The research method used is a quantitative descriptive analysis method. for data analysis using the IBM SPSS Statistics 27 system program. The results of this study show that partially (t) the variable of religiosity does not have an influence on the interest of accounting students for a career in Islamic financial institutions, while the variables of Islamic accounting knowledge and work environment have an influence on the interest of accounting students for a career in Islamic financial institutions. Simultaneously, (f) Islamic accounting knowledge, work environment, and religiosity jointly affect the interest of accounting students in a career in Islamic financial institutions. The R square value of 0.461 means that the amount of independent influence on the dependent variable is 46.1%. While the remaining 53.9% was influenced by other variables that were not variables in this study.

Accountability in healthcare in the Netherlands: A scoping review.

For better serving people's complex needs the subsequent movement to person-centred integrated care, requires inter-organisational cooperation and service provision by domain-overarching networks and alliances. In the development to these networks, it is relevant to explore which accountability approaches are appropriate for local inter-organisational healthcare governance. Therefore, in a scoping review we studied the current state of knowledge and practice of accountability in healthcare in the Netherlands. We found that two of the included 41 studies show characteristics of accountability towards healthcare with characteristics of integration care components, such as integration of services with accompanying accountability arrangements and development of networked accountability. The first studies are found in the literature which report on accountability in integrated care. With this we add to the international discussion about accountability as an aspect of integrated care governance, by providing insight into the current state of art of accountability in Dutch healthcare.

EXPLORING SCHOOL HEADS' FINANCIAL LEADERSHIP IN BAGUIO CITY: UNLOCKING PROFICIENCY

This study looked into the financial practices used by school heads in public elementary schools in Baguio City, Philippines. It specifically looked at the relationship between the understanding levels of ten school heads and their gender, experience, educational background, and attendance at accounting and financial management courses. The research employed a qualitative methodology at the Baguio City, mainly utilizing interviews as a means of data collection, with other methods including observation and analysis. Manual analysis was done on the phenomenological qualitative data that came from in-depth interviews and were backed up by documentation. The findings demonstrate that there is a substantial relationship between the level of accounting and financial management skills and participation in financial training sessions, educational background, and past experience as a school head. However, the knowledge of accounting and financial management in schools is not greatly influenced by variables like gender, prior teaching experience, or prior assistant teaching experience. It is noted that most school heads and accounting clerks handle financial concerns on behalf of the school; most teachers and school clerks are not directly involved in these affairs.

Forensic Accounting and Fraud Control in Auditing Firms in Kigali, Rwanda

The primary goal of this study was to determine how forensic accounting contributes to fraud prevention and control within the Auditing Firms in Kigali, Rwanda. More specifically, the stud y sought to examine how internal controls, knowledge of forensic accounting and skills and management tools influence fraud control in Auditing Firms in Kigali, Rwanda. The study was anchored on Fraud Triangle Theory and Fraud Diamond Model. Descriptive research design was adopted to help determine patterns and trends in order to make conclusions from the data collected. The target population for this study was a total of 76 staff members thereby employing a census approach. The researcher was collected by primary data by use of closed-ended questionnaires to the respondents. For these, the study used simple random sampling to select all the respondents. Primary data was collected by use of closed-ended questionnaires to the respondents. Secondary data was collected using data collection sheet. Secondary Data involved the use of financial reports, regulatory documents, and academic literature will be reviewed to gain insights into the prevailing financial fraud trends in Rwanda. Validity and reliability were tested to ensure the sanctity of the research tool and thus facilitate piloting which was done to selected auditing firms Rusumo. Data analysis was conducting using both descriptive (Frequencies, mean, standard deviation) and inferential (regression and correlation) statistical methods using the Statistical Package for Social Sciences (SPSS version24). Keywords: Forensic Accounting, Fraud Prevention, Auditing Firms, Internal Controls, Kigali, Rwanda

Framework and Change Path Analysis for the Improvement of Accountants’ Data Analysis Capability in the Era of “Digitization”

Abstract This paper first analyzes the importance of data analysis skills and uses information mining to discover valuable accounting knowledge. Secondly, in the process of calculating the weights of indicators, the Bayesian network classifier is used to enhance the data mining technology, filtering and processing the interfering information and redundant information to ensure the effectiveness of professional competence data acquisition. Finally, the framework of professional competence of accounting talents was constructed, the path of accountants’ change was analyzed, and the design of the numerical intelligence curriculum system was completed. The results show that the rating of data analysis ability is 4.63, and the average score of the others is roughly around 4, which proves the feasibility of the Numerical Intelligence Curriculum System.

Pelatihan dan Implementasi Penyusunan Laporan Keuangan pada Koperasi Simpan Pinjam Sumekar Pathok Yogyakarta

Lack of mastery and understanding of cooperative accounting is the root of the problems faced by Sumekar savings and loan cooperatives, these problems are the background to which training activities are carried out. The aim of this activity is to increase understanding and knowledge about cooperative accounting for cooperative administrators and members both conceptually and technically. The activity partner is the Sumekar Sanggrahan Pathuk Yogyakarta Savings and Loans Cooperative. The method used in this training activity is lecture and discussion. Implementation of this training activity provides benefits in increasing understanding and knowledge of financial accounting conceptually and technically and can then be implemented to support cooperative business activities. The evaluation results of training activities show that the level of absorption and understanding of the material presented is very good, this is evident from the results of the average evaluation score for training participants of 85.58. Considering the great benefits provided by training activities, similar training can be carried out in organizations or community groups such as MSMEs so that it can contribute to increasing their knowledge in managing finances more effectively and efficiently..

Knowledge sharing and knowledge protection: An investigation of interorganizational collaboration in China

AbstractThe effective management of knowledge sharing and protection poses a critical challenge for enterprises engaged in interorganizational collaboration. Prior research has indicated that knowledge sharing and protection are often viewed as incompatible or even contradictory organizational behaviors. This study presents a more comprehensive theoretical framework that takes into account both knowledge sharing and protection. To investigate the relationships between influential antecedent factors and collaborative performance outcomes, we conducted a survey involving 247 knowledge‐intensive manufacturing companies in China. The study contributes to the field by developing a conceptual model for understanding knowledge sharing and protection, and it also provides practical value through the introduction of “Knowledge Sharing and Protection Guidelines.” These guidelines are designed to assist enterprises in enhancing their individual performance, expanding their market share, and bolstering their competitiveness. Simultaneously, they aim to foster innovation and create market advantages for all stakeholders engaged in interorganizational collaboration, ultimately leading to improvement in overall performance.

Factors that Influence First-year Students’ Academic Performance in Introductory Accounting

This study involved a systematic review of academic research conducted between 1968 and 2022 on the factors that predict academic performance in introductory accounting. Several significant predictors including prior knowledge in accounting, academic aptitude and mathematical ability, as well as personal attributes like grit and self-efficacy have been shown to influence student success in this field. The study’s findings will assist educators to adapt their programmes and integrate these predictive factors. Moreover, this research expands on the theoretical framework established by Rankin, Silvester, Wallely and Wyatt (2003), offering a holistic perspective and highlighting potential areas that warrant further investigation. Future research could explore the role of critical reasoning skills and reading comprehension’s impact as predictors of academic performance in introductory accounting.

Research on the Impact of Artificial Intelligence on the Development of the Accounting Industry

The article explores the application of artificial intelligence in the field of accounting. Although artificial intelligence technology can improve accounting efficiency and accuracy, there are also a series of issues such as data quality, data security and privacy, model interpretability and auditing, and the balance between artificial intelligence technology and human professional literacy. Therefore, in application, it is necessary to balance the relationship between technology and human professional literacy, establish data quality control, data security protection, model interpretability, and audit mechanisms, and enhance the skills and knowledge of accountants to adapt to the development of artificial intelligence technology.

Pengaruh E-Commerce, Budaya Organisasi, dan Pengetahuan Akuntansi terhadap Kinerja Usaha Mikro, Kecil, dan Menengah

This study aims to determine the effect of the independent variable, namely E-Commerce,Organizational Culture, and Accounting Knowledge on the dependent variable, namely thePerformance of Micro, Small, and Medium Enterprises. The population of this study is MSMEs located in the Pulogadung Small Industry Center (PIK) area, East Jakarta. MSME performance is measured by e-commerce, organizational culture, and accounting knowledge. The samples obtained were 80 respondents with simple random sampling method. The results of this study indicate that e- commerce does not have a significant effect on the performance of MSMEs and organizational culture and accounting knowledge have a significant influence on the performance of MSMEs.

Utilising local advantages for community-based tourism development: A research in Ha Giang province

The development of community-based tourism is a significant focus for many countries and regions, with the aim at preserving and harnessing the advantages of traditional cultural values, the environment, and ecosystems. This article presents the findings of a survey involving 165 young entrepreneurs embarking on businesses using the community-based tourism model and 200 tourists who visited and experienced community-based tourism models in Ha Giang province. The research reveals that the most significant challenge in developing the community-based tourism model in Ha Giang province is the complex legal registration procedure, followed by a lack of knowledge in strategic management and financial accounting. Key factors influencing community-based tourism development in Ha Giang province include the appeal of the tourist destination, the active involvement of local residents in community tourism activities, destination accessibility, and the knowledge and skills of the local population. Consequently, the article proposes solutions to promote the development of community-based tourism models in Ha Giang province in the coming time.

TAX EVASION AND ITS IMPACT ON THE IRP FISCAL COLLECTION

The IRP collected little in these first years of application. But, its main function in the tax system is not in collection, but in the formalization of the economy and the closing of the circle of tax control, which will promote equal opportunities in the market and increase the collection of other taxes. since evasion produces losses for the State and tax inequality, since “some pay more than others; It is not just a cash issue but an equity issue. The investigation develops the details of this tax regime because there is priority in the acquisition of knowledge and training of accountants and taxpayers in order to avoid tax evasion. The objectives of this work are to analyze the tax evasion of Personal Income Tax (IRP) – Income and Capital Gains (RGC) taxpayers and its impact on the country's tax collection. The research design is descriptive. The survey was used as a data collection technique. The selected sample was 30 accountants and 30 taxpayers from Ciudad del Este. The type of sampling was probabilistic since the entire population had the same possibility of being surveyed. The results obtained demonstrated that tax evasion does exist, whether voluntary or involuntary, because there is no tax awareness; To achieve a fairer tax system, we must fight against evasion and avoidance: strengthening our legal framework to avoid tax maneuvers, improving oversight and effectively sanctioning offenders.

Evaluating the success of green accounting practices in the banking sector of Bangladesh

Green accounting has recently become more popular among Bangladeshi banks in order to reduce environmental damage and maintain ecological balance. Therefore, the main objective of this study is to evaluate the success of green accounting adoption by commercial banks in Bangladesh. Data were collected from Bangladeshi banks and subsequently analyzed using the Structure Equation Model (SEM), Spearman rho correlation, one-sample Wilcoxon signed rank test, Mann-Whitney test and Kruskal-Wallis test to examine factors influencing the present green accounting practice and performance of banks. The study results showed that green accounting knowledge and environmental knowledge contribute significantly to the present green accounting practice in Bangladesh. On the other hand, the policy of Bangladesh bank does not contribute significantly to the present green accounting practice. Additionally, the study's findings also showed that Bangladeshi banks' current use of green accounting practices and their financial performance are positively correlated. According to the study's findings, increasing the use of green accounting practices might improve their performance and improve the efficiency of financial transactions in Bangladeshi banks. The study outcomes may be used to popularize green accounting practices among banks to increase their performance and also save the ecosystem.

PENGARUH PENGETAHUAN AKUNTANSI DAN TEKNOLOGI INFORMASI TERHADAP PENGELOLAAN BARANG MILIK DAERAH DENGAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI SEBAGAI VARIABEL INTERVENING (Studi Pada Dinas Kesehatan Kabupaten Bondowoso)

The government has issued a Minister of Home Affairs Regulation (Permendagri) related to the administration of Regional Property, Number 64 of 2013 concerning the Implementation of Accrual-Based Government Accounting Standards in Regional Governments, that the accrual basis is an accounting basis in which economic transactions or accounting events are recognized and recorded, and presented in the financial report at the time the transaction occurs, and these regulations have begun to be implemented in the 2014 fiscal year. The lack of accounting knowledge for every Civil Servant (PNS) in Regional Apparatus Organizations (OPD) is due to the very low capability of Human Resources, especially in in the financial sector, so that it has an impact on the completion of recording Regional Property (BMD) which is included in the preparation of Regional Financial Reports (LKD). So the aim of this research is to analyze the influence of accounting knowledge and information technology on the use of accounting information systems and management of regional property at the Bondowoso District Health Service. The population in this study was property managers in the civil servant category at the Health Service office and 25 Community Health Centers in Bondowoso Regency. The population in this study consisted of 50 respondents. The sampling technique was determined by saturated sampling. Data analysis and hypothesis testing in this study used the Structural Equation Model - Partial Least Square (PLS-SEM).
 The results of the direct influence hypothesis test using the Smart PLS 4.0 application, show that accounting knowledge has a significant positive effect on the accounting information system; Information technology has a significant positive effect on accounting information systems; Accounting knowledge has a significant positive effect on BMD Management; Information technology has a significant positive effect on BMD Management; Accounting information systems have a significant positive effect on BMD Management; Accounting knowledge on BMD Management through accounting information systems has a positive but not significant effect; Information technology on BMD management through accounting information systems has a significant positive effect.

Breadth versus Depth: A Gap Analysis of Technology Requirements from the Perspective of Academics and Practitioners

SYNOPSIS Technology is transforming the role of entry-level accountants as the body of accounting knowledge continues to grow. Academics, practitioners, and policymakers must collaborate to balance knowledge of accounting and technology for entry-level accountants. However, whether the demands of the accounting workplace and professional certifications require accountants to have a deep understanding of a few key technologies, broad exposure to many technologies, or a combination of both is unclear. This study contributes to the literature by exploring the breadth versus depth of entry-level accountants’ technological preparedness from the perspectives of academics and practitioners. The results show that the breadth of technological knowledge is highly valued, with only a few technologies requiring in-depth learning. The study offers suggestions for future research and implications for practitioners, academics, and policymakers.

Analisis Pengetahuan Akuntansi dan Pengalaman Usaha Terhadap Pengembangan Usaha serta Penggunaan Informasi Akuntansi Sebagai Variabel Intervening

This research was conducted to find out the results of research on accounting knowledge and business experience on business development as well as the use of accounting information as an intervening variable carried out on micro business actors in Batam City. The population is all micro business actors in Batam City who are registered with the Office of Cooperatives and Micro Enterprises in Batam City. While the sample was randomly selected and calculated using the slovin formula as many as 87 respondents. Primary data is used and obtained by sharing the Google form. Data analysis using Outer Model tests (Outer Loading, composite reliability, Cronbach's alpha and AVE) and Inner Model (Multicollinearity, linearity, endogeneity, direct and indirect hypothesis tests, R sqare test) with the help of the SmartPLS4 application. The research results show that direct business experience and accounting knowledge have a significant effect on business development. Accounting knowledge and business experience directly have a significant effect on the use of accounting information. Meanwhile, the direct use of accounting information has no significant effect on business development. Indirectly, the use of accounting information does not become intervening between the independent variables on the dependent variable.

Theoretical and legal principles of forensic psychiatric examination in criminal proceedings

The category of forensic examinations includes examinations conducted in civil or criminal proceedings by court order. Forensic examinations are carried out in specialised forensic institutions or outside these institutions in accordance with the procedure established by law. A significant number of forensic examinations are conducted in forensic departments of state psychiatric institutions. According to Ukrainian legislation, state forensic institutions are those institutions that are specifically designated to conduct forensic examinations and are subordinate to the Healthcare Department. A forensic psychiatric or comprehensive forensic psychological and psychiatric examination must be conducted by experts in accordance with the procedure set out in the Civil Procedure and Criminal Procedure Codes of Ukraine. Depending on the nature of the expert research, forensic psychiatric examination departments are divided into outpatient and inpatient.
 The knowledge that a psychiatric expert must have is specific, taking into account knowledge of the patterns and characteristics of mental activity of the individual. This specialised knowledge is acquired during special professional psychological and psychiatric training, and is subsequently implemented in the practice of forensic psychiatric examination, and therefore has legal significance. The knowledge used in the pre-trial investigation of criminal offences and in court proceedings is used to establish the mental state of the person who committed the criminal offence.
 The theoretical and legal aspects of the appointment and conduct of forensic psychiatric examination have been determined on the basis of the analysis of the provisions of legal acts in this area. The issues related to the professional component of training of experts conducting forensic psychiatric examination have been highlighted, and it has been found that, as a rule, they have their own individual style of professional activity and constantly improve their level of competence.
 It has been found out that the subject of psychiatrist's research is mental diseases and disorders, brain diseases manifested by disorders of mental activity of a person. The issues of ethical standards in the activities of an expert in conducting a forensic psychiatric examination have been considered.

The impact of the determinants of the transition to the International Financial Reporting Standards (IFRS) on fulfilling the requirements of the transition to the international standards: a field study in audit offices in the state of Khartoum – Sudan

The study examined International Financial Reporting Standards (IFRS), the factors influencing their adoption in the Sudanese business environment, and proposed solutions. The aim was to identify the requirements for adopting these standards in the Sudanese business environment. In addition, to identify the determinants that hinder the transition to these standards from an auditor's perspective by using a descriptive analytical approach. These determinants were divided into categories represented by the Accounting and Auditing Profession Regulatory Council in Sudan, companies, the securities market, and educational institutions. A questionnaire was used to collect study data from the study population which represented in the audit offices in the state of Khartoum – Sudan, and the study sample consisted of (220) participants. The main study findings are: the most important requirement for fulfilling the transition to international standards for the preparation of financial reports in the Sudanese business environment is to enhance the accounting knowledge of international standards for the preparation of financial reports among the practitioners of the accounting profession. There are also several determinants that have led to a lack of interest in adopting international standards for preparing financial reports in the Sudanese business environment, the most prominent of which are the absence of a clear national plan to partially adopt these standards or their compatibility with local standards, the high costs of switching to applying and adopting international financial reporting standards, In addition to apprehension about the additional disclosure requirements of the International Financial Reporting Standards.

Pengaruh Persepsi, Pengetahuan Akuntansi, dan Skala Usaha terhadap Pengggunaan Sistem Informasi Akuntansi Pada Usaha Mikro, Kecil, dan Menengah

ABSTRACT 
 This study aims to determine the effect of the effect of MSMES Actors perceptions of accounting on the use of accounting information system, the effect of accounting knowledge on the use of accounting information system, and the effect of business scale on the use of accounting information system. The sample of this research is SMEs in the city of Batam as many as 100 SMES. The hypothesis testing technique used is multiple linear regression and multiple coefficients of determination, which are used to measure the effect of more than one independent variable on the depent variable through the validity and reliability test stages, the classical assumption test of multicollinearity, heteroscedasticity, auto corellation, t test; F test. The result of thus research indicate that (1) there is no positive influence of the perception of MSME actors on the use of accounting information system. (2) there is no positive effect of accounting knowledge on the use of accounting information system. (3) there is a positive effect of business scale on the use of accounting information system. (4) there is a positive influence on the perception of MSME actors about accounting, accounting knowledge, and business scale on the use of accounting information system.
 
 Keywords: Perceptions of MSME on Accounting; Accounting Knowledge; Business Scale; Use of Accounting Information System.

Risk assesment as a stage of risk management in enterprise in tourism sector

Abstract Risk management is a complex process that requires company managers to have very good knowledge of its organizational structure on the one hand and on the other hand, in order to achieve a good management, it is necessary for the respective manager to have sufficient long-term experience during which the manager has monitored the processes of company management and its susceptibility and change under the influence of various factors. The overall risk management process goes through three main stages: identification of risks, analysis and assessment of risks and risk monitoring. Each stage is a compilation of complex procedures through which the problems and risks for the respective enterprise are determined and overcome. For this reason, the strictness, importance and significance of each stage cannot be accurately determined. Due to the limited scope of the article, the research is focused only on one of the main problems in risk management, namely the study of the standard deviation of the risk in the process of assessing and analyzing the risks in tourism sector enterprises. The article has the following structure: Introduction, References review, Methodology, Results and Discussion. Two hypotheses are presented for testing and research. Proving these two hypotheses through the application of the mathematical toolkit for risk assessment gives the innovativeness of the article and its authorial identity, which distinguishes it from other publications in the field of tourism sector. The obtained results of this article can serve the managers of tourism companies to improve their work in the management of hotels. The process of identifying, testing, evaluating and analyzing risks is complex, requiring managers to have sound knowledge of finance, accounting, economics and management. This article can provide them with guidance for solving specific problems and making managerial decisions about risk management.