Management Accounting Information Research Articles

ACCOUNTING AND ANALYTICAL SUPPORT FOR MAKING FINANCIAL DECISIONS IN THE SOLVENCY MANAGEMENT OF THE ENTERPRISE

The article is devoted to the study of accounting and analytical support for financial decision-making in managing the solvency of the enterprise. It is substantiated that solvency is an important factor in the formation of the company's financial management policy and strategy. The importance of accounting and analytical information for management needs is outlined, the solvency of Ukrainian enterprises is assessed based on statistical data, "bottlenecks" in the formation of information flows in the process of managing the solvency of the enterprise are identified. The information and analytical function of accounting contributes to the adoption of financial decisions when managing the company's solvency. New approaches are relevant for predicting the further financial development of an enterprise and assessing risks that can reduce the solvency of an enterprise. The tasks of the accounting system for information support of participants in the process of making financial decisions are considered. A model of accounting support for making financial decisions is proposed, which will improve the management of the enterprise's solvency. Attention is paid to the role and importance of management accounting in the formation of information for management. The results of the study have a practical focus, since a well-constructed model of accounting and analytical support for financial decision-making makes it possible to achieve business development stability.

ANALYSIS OF THE USE OF ACCOUNTING INFORMATION AND APPLICATION OF FINANCIAL ACCOUNTING STANDARDS OF SMALL AND MEDIUM ENTERPRISES (SAK EMKM) IN FISHERIES MSMES IN NUSA TENGGARA TIMUR (Case study at Al-Ijtihad MSMEs in Kupang City)

One of the MSME sectors that many people in Kupang are engaged in is fisheries. However, some fisheries MSMEs have not succeeded in developing their businesses to a larger scale. The use of accounting information is one of the factors that affect the level of business success and SAK EMKM is a financial accounting standard for MSMEs. This study aims to determine the use of accounting information in business activities at Al-Ijtihad SMEs and the application of SAK EMKM in the presentation of its financial statements. the type of qualitative research with research design is case study. The results showed that the use of accounting information at Al-Ijtihad MSMEs was well implemented, for the type of operating accounting information, while for the type of management and financial accounting information it had not been fully implemented. SAK EMKM has also not been implemented at all in Al-Ijtihad MSME business activities.

The effect of revaluation and implementation of accounting management information system of state-owned assets on the quality of financial report

The benefit that the state gets from the revaluation of SOA is to get the updated value of assets in the financial report in accordance with their fair value. In addition, quality spending is the creation of cost savings from maintenance expenditure efficiency because the inventory results produce updated SOA condition data. Then, decision-making in the management of SOA could be better and supports the asset function as a revenue center. The SOA revaluation is also useful to support state budget financing resources in the form of providing SOA as an underlying asset of issuance. This study to determine the effect of the revaluation and implementation of the Management Accounting Information System of State-Owned Assets (SOA) on the quality of the financial report. This research was conducted at The Office of State Asset and Auction Service (KPKNL) Bandar Lampung using primary data collected from the distribution of questionnaires and interviews. The population in this study was all KPKNL Bandar Lampung employees, there are 34 people, which the population was taken as research samples. The data analysis was made using Partial Least Square with revaluation and implementation of SIMAK as the independent variables and quality of the financial report as the dependent variable. The data analysis instrument was using Smart-PLS 3.3.9 version. The results of this study show that the revaluation of state-owned asses had no significant effect on the quality of the financial report and the implementation of accounting management information system for state-owned asset (SIMAK-SOA) had a significant effect on the quality of financial report. From this research, it can be obtained that there are evaluations and improvements that need to be made by SOA management and can be a source of knowledge about SOA for the community in order to help supervise SOA management. Furthermore, researchers are expected to be able to add to the types of variables that have been presented in this study and expand the research subject.

THE EFFECT OF CHARACTERISTICS OF MANAGEMENT ACCOUNTING SYSTEM INFORMATION (BROADSCOPE, TIMELINESS, AGGREGATION, AND INTEGRATION) AND DECENTRALIZATION OF MANAGERIAL PERFORMANCE

This study tested the hypothesis developed by Chenhall and Morris (1986) and aims to examine the effect of management information system characteristics of management accounting and decentralization on managerial performance. This study uses contingency theory as a grand theory because the theory of the contingency approach is based on the premise that no management accounting system is always appropriate for all types of companies. This study was analyzed using multiple linear regression analysis. This study used a survey method using a questionnaire with 41 respondents consisting of 5 area managers and 36 supervisors at one pharmaceutical company in Bali province. The results showed that the characteristics of management accounting system information in broadscope, timeliness, aggregation, and integration did not affect managerial performance. It is because managers and supervisors do not fully use the information of the existing management accounting system, so the information management accounting system does not contribute to decision-making that will impact managerial performance. The results of this study are not in line with previous research, but this research supports the contingency theory approach. The decentralization variable has a significant effect on managerial performance. These results support previous research showing that delegating authority from officials to lower-level officials can assist management in making decisions better to improve managerial performance.

Pengaruh Budgetary Slack, Transparansi, Sistem Akuntansi Manajemen, Asimetri Informasi, dan Job Relevant Information (JRI) terhadap Kinerja Manajerial pada CV. Anugerah Darma Mandiri Jember

This study aims to analyze the effect of budgetary slack, transparency, management accounting system, information asymmetry and job relevant information (JRI) on managerial performance at CV. Anugerah Darma Mandiri Jember. The population in this study are all employees and managers at CV. Anugerah Darma Mandiri Jember. The sampling technique in this study is the saturated sample technique. The data used in this study is primary data, namely data obtained from respondents directly through questionnaires. The data analysis method used is Multiple Linear Regression analysis with the help of SPSS processing. The result showed that budgetary slack had no partial effect on managerial performance at CV. Anugerah Darma Mandiri Jember. Meanwhile, transparency, management accounting system, information asymmetry and job relevant information (JRI) partially affect managerial performance in CV. Anugerah Darma Mandiri Jember. Simultaneously, budgetary slack, transparency, management accounting system, information asymmetry and job relevant information (JRI) affect managerial performance in CV. Anugerah Darma Mandiri Jember.

The Influence of Recording, Inventorying, Reporting, and Application on The Quality of Financial Report

The purpose of this study is to examine and analyze the effect of records, inventory, reports, and the usage of applications on the rate of financial reports of State-Owned Goods Financial Accounting Management Information System (SIMAK-BMN). Using a quantitative approach, 50 respondents filled online questionnaire and analyzed using multiple regression. The results of this study found that the better record, inventory, reporting, and application of SIMAK-BMN, the better the quality of financial reporting. Recording, reporting, and the implementation of the application can be improved in recording the movement and changes in BMN conditions, inventory, missing goods reports, and recording BMN mutation documents using complete and precise data.

Exploring the Accounting Informatization in the "Internet +" Era from the Financial Perspective

The arrival of the Internet era has promoted the rapid development of various industries. The extensive application of information technology in accounting information management has effectively improved the efficiency of enterprise accounting management services, and made enterprise accounting management services more refined and scientifically efficient. Based on this, starting from the concepts of financial sharing and accounting informatization management, this paper analyzes the significance of financial sharing services to accounting informatization management in the "Internet +" era, and proposes corresponding solutions for the problems existing in the implementation of accounting informatization management. The improvement strategy is expected to further improve the efficiency of corporate financial management.

Informatization of Accounting System of Electric Power Enterprises Based on Sensor Monitoring and Cloud Computing

In order to promote, restrict, regulate, and balance the accounting work of electric power enterprises, the author proposes an electric power enterprise accounting system based on sensor monitoring and cloud computing. Through the method of integrating information technology on the basis of accounting computerization, through a sensor and modular design analysis, an accounting information management system model is formed. The accounting information management system based on cloud computing combines accounting and management functions. The system test results show that the accounting information management system is in a state of 480 concurrent users, the average response time of a data query is 4.3 seconds, and the average response time of a data access is 5.1 seconds. The average value of the execution data scale per second is 103.52. Conclusion. In order to further improve the accounting software of electric power enterprises, develop management accounting software, and effectively perform the functions of management accounting.

Informatization of Accounting Systems in Small- and Medium-Sized Enterprises Based on Artificial Intelligence-Enabled Cloud Computing.

Against the backdrop of China's growing market economy, small- and medium-sized enterprises (SMEs) have taken advantage of this opportunity to develop rapidly. At present, SMEs have become an important part of the market economy. Accounting system information management system is an advanced form of management, and improving the degree of accounting information is the key to improving the management mode of SMEs. This study applies cloud computing to enterprise accounting management systems. The results show that realizing SME accounting information management can effectively improve economic settlements. With the development of cloud computing, its improvement of accounting management efficiency cannot be ignored. Besides, the risks of accounting informatization, enterprises can make their development by establishing a secure network protection wall and relying on strict relevant laws and regulations.

Designing an Accounting Information Management System Using Big Data and Cloud Technology

With the rapid development of science and technology pushing people into the information age, the appearance of information technology is a major change for the accounting industry, which will redefine the traditional accounting profession. The new management techniques and concepts also gradually change the traditional accounting working mode by promoting the development of accounting professionals from traditional accounting to accounting information. In recent years, cybercrime and attacking information system vulnerability have occurred frequently. This study utilizes the model and technology in the design of an accounting information management system by simply explaining the idea of cloud technology and examining its logical structure of cloud technology. After that, it designs the cloud platform architecture of the accounting information management system (AIMS) by building the SaaS model. It defines the distributed storage mode of the cloud platform and tests the cluster performance of the system after completing the system design and construction to judge the application effect of the system. Finally, the system operation time, local rows of data, and load balancing are tested experimentally. These results demonstrate that the response relationships of distinct tasks are modified higher than TeraSort, TeraSort higher than Inquiry, and response time is proportional to the amount of Reduce slots when input tasks are the same. The analysis shows that the large data cloud platform used in this paper has high operational efficiency, acceleration rate, and task execution rate.

The Impact of Intelligent Accounting Information Management on Corporate Governance Information Transparency

In order to improve the transparency of corporate governance information, this paper combines intelligent accounting information technology to analyze the information transparency in the process of corporate governance, analyzes the fast adaptive neighbor clustering algorithm, and realizes the joint spectral embedding of data by creating block diagonal anchor graphs. Moreover, this paper re-selects anchor points from the spectral embedding data and constructs a new block diagonal anchor graph. In addition, using the principle of adaptive nearest neighbor clustering, this paper performs structured graph learning on the block diagonal anchor graph matrix. After derivation, the Laplace eigenvalue decomposition problem of the whole graph in adaptive nearest neighbor clustering can be transformed into a block matrix singular value decomposition problem. The regression analysis shows that there is a linear correlation between the advanced degree of intelligent accounting information management technology and the transparency of corporate governance information.

Discussion on Present Situation and Countermeasures of Accounting Information Management in State-owned Enterprises

Discussion on Present Situation and Countermeasures of Accounting Information Management in State-owned Enterprises

Masalah Akuntabilitas Publik Pada Organisasi Pemerintah (Studi pada Organisasi Perangkat Daerah Pemerintah Kota Tegal)

The phenomenon that occurs in the public sector in Indonesia is the strengthening of demands for accountability in government organizations, both central and regional. According to Indonesia Corruption Watch, the City of Tegal is ranked first in Central Java in cases of accounting fraud that have caused losses to state finances. This shows the problem of public accountability in the City Government of Tegal. This study aims to obtain empirical evidence regarding the influence of internal control systems, organizational commitment, organizational culture, budgetary participation and management accounting information systems on public accountability. The study was conducted on 19 OPDs in Tegal City. The data analysis technique used is multiple linear regression. The results showed that the internal control system, organizational culture and budgetary participation had a positive effect on public accountability. Meanwhile, organizational commitment and management accounting information system have no effect on public accountability. The contribution of this study provides empirical evidence that the internal control system, organizational culture and budgetary participation are factors that influence public accountability.

Analysis of Enterprise Financial Accounting Information Management from the Perspective of Big Data

Analysis of Enterprise Financial Accounting Information Management from the Perspective of Big Data

Strategic Management Accounting Information and Performance: Mediating Effect of Knowledge Management

Research Aims: The objective of this study is to examine the relationship ‎between Strategic Management Accounting (SMA) information, Knowledge Management (KM), and the performance of ‎Malaysian hospitals. Design/methodology/approach: A survey is employed, and data is collected using self- administered questionnaires. Responses from 95 Malaysian private hospitals were ‎analysed using Partial Least Squares (PLS) 3.0. Research Findings: The findings indicate that SMA ‎information positively affects ‎performance, and KM mediates the ‎relationship between SMA information and interpretation. Theoretical Contribution/Originality: This study utilised the Resource-Based View (RBV) theory to explain SMA information as a resource and KM as a capability that impacts the competitive advantage of organisations. This study ‎contributes to the line of literature on SMA information and ‎KM in the healthcare sector. Managerial Implication in the South East Asian Context: Findings of this study can be used by managers to improve SMA ‎information and KM in their organisations. Research limitation & Implications: Firstly, the data were collected from a single sector, the healthcare sector, in a developing economy and focused on hospitals. It ‎may be inappropriate for the results of this study to be used for other sectors, such as industrial sectors or in other countries. ‎Secondly, the results from path analysis do not explain for sure how ‎these independent variables influence the dependent variables. ‎Although the path analysis can reveal the significant relationships between the independent and dependent variables, it is insufficient to provide subjective information that may need to ‎be addressed using a qualitative method. Keywords: strategic management accounting, information, knowledge management, healthcare, hospital

Ninety-three years of agricultural accounting studies in Scopus journals: a bibliometric analysis from 1923 to 2020

PurposeAgricultural accounting is gaining ground across different disciplines, rendering it a significant research area. This study aims to assess agricultural accounting research for the past 93 years in terms of publication frequency, subject areas, topics that received the most attention among researchers, as well as the institutions that contribute to this subject area.Design/methodology/approachThis study employs a bibliometric analysis collected through the Scopus database. The sample included 3,612 documents. The analyzed variables include the number of publications per year, documents published, country, author affiliation, keywords and active institutions. Analyses include graphical network maps.FindingsThe findings of this study reveal the importance of supportive institutions, human capabilities and international collaboration in aiding research and development. It provides an overview of agricultural accounting literature over the years and aid researchers in this research domain to explore more studies and develop better arguments. The results also indicate the continuing growth in the number of publications in recent years by authorship; country include the USA, China, the UK, Australia and Germany; institutes include Chinese Academy of Sciences, Wageningen University and Research Centre; and the subject areas include Environmental Science; Agriculture and Biology sciences; and Social Sciences. The most frequent keywords connecting to author’s area of research, as highlighted in Figure 5, include agriculture, accounting, water accounting, environmental accounting and cost analysis.Research limitations/implicationsThe study is based on the Scopus database, which has limited coverage. The keywords of the literature search were restricted to “agriculture and accounting” or “agricultural and accounting” and the research approach limited to quantitative perspective.Practical implicationsThe findings may benefit policymakers as well as academicians toward understanding the areas of interest in agricultural accounting.Originality/valueThis study provides the potential areas within agricultural accounting literature in a broader scope that deserve multiple accounting practices to cover diverse agricultural activities such as cost accounting, financial reporting, managerial accounting, auditing, taxation and financial information systems. The study suggests developing countries promote innovative research on agricultural practice to meet global scientific and technological developments.

Moderation of Leadership Style: Management Accounting Information Systems and Management Control Systems on Managerial Performance

This study aims to determine and analyze the effect of management accounting information systems and control systems on managerial performance with leadership style as a moderating variable at PT. Pa'baeng-baeng branch pawnshop. The data collection technique used in this research is the survey technique by distributing questionnaires and studying documentation. The population and samples used in this study were 30 respondents. The data analysis technique used is multiple linear regression analysis were processed using assistance Software SPSS26. This study indicates that the management accounting information system and control system have a positive and significant effect on managerial performance at PT. Pa'baeng-baeng branch pawnshop. These results suggest that the leadership style variable only weakens the influence of the management accounting information system and management control system on organizational performance at PT. Pa'baeng-baeng branch pawnshop. The company is expected to maintain and carry out its functions systematically so that the management accounting information system and management control system can run effectively. The company is also likely to continue improving managerial performance with variables other than the management accounting information system and control systems, such as performance measurement system variables, information technology, etc. For further researchers, this research is expected to be used as a reference to be used as material for research development by using other variables outside of this research and using more and more varied research indicators and adapted to the situation and condition of the object of study.

Moderation of Leadership Style: Management Accounting Information Systems and Management Control Systems on Managerial Performance

This study aims to determine and analyze the effect of management accounting information systems and control systems on managerial performance with leadership style as a moderating variable at PT. Pa'baeng-baeng branch pawnshop. The data collection technique used in this research is the survey technique by distributing questionnaires and studying documentation. The population and samples used in this study were 30 respondents. The data analysis technique used is multiple linear regression analysis were processed using assistance Software SPSS26. This study indicates that the management accounting information system and control system have a positive and significant effect on managerial performance at PT. Pa'baeng-baeng branch pawnshop. These results suggest that the leadership style variable only weakens the influence of the management accounting information system and management control system on organizational performance at PT. Pa'baeng-baeng branch pawnshop. The company is expected to maintain and carry out its functions systematically so that the management accounting information system and management control system can run effectively. The company is also likely to continue improving managerial performance with variables other than the management accounting information system and control systems, such as performance measurement system variables, information technology, etc. For further researchers, this research is expected to be used as a reference to be used as material for research development by using other variables outside of this research and using more and more varied research indicators and adapted to the situation and condition of the object of study.

Creativity in cost and management accounting education: A literature review

Humankind's creativity contributed to and improved music, arts, and scientific developments. Humankind's knowledge, experience, and life quality can be increased with creativity. Creativity increases the opportunities in accounting besides the other occupations in every aspect. Creativity is (and should be) at the center of the educational system for sustainable development. Human beings have traded and produced since ancient times. Trade transactions must be collected, classified, recorded, controlled, and summarized i.e. accounting. Therefore, accounting has become a necessity rather than a fancy choice. Today, even small companies make hundreds and thousands of daily transactions, which requires employing many accountants and consumption for accounting. Accounting activities require processing millions of transactions which require better accounting capabilities and creativity. The success of economic life, financial market, governmental organization, and companies relies on accounting information's correctness, reliability, and relevance. Processing, analyzing, preparing, and using information for decisions related to the future can be called cost and management accounting. Nevertheless, processing costs and management accounting information are complex, and the certainty and predictability are less. The necessity of creativity in accounting education, accounting process, making decisions, and control became prominent. Accounting students and graduates work in a highly complex environment where they have to benefit from science, technology, improvement, and creativity. Accounting processes are required: the ability to collect correct and relevant information (documents), classify these documents, record them, analyze them, make decisions and send feedback, which requires an additional high degree of creativity. Future accountants, business people, and teachers must be more creative and use more creative teaching methods. Today and in the future, accountants and accounting teachers have to be able to improve and adapt more creative teaching methods. So accounting teachers must focus on improving innovative (be creative) teaching methods: examining the teaching methods, philosophes content, and the whole teaching process. Reviewing the literature might lead several accounting bodies to develop and improve more creative accounting teaching methods. Keywords: Creativity, Teaching, Accounting Education, Teaching Methods, Incentives of Accounting Education

The Effect of Management Accounting Information Systems and Internal Business Process on the Performance of MSME’s in Pasuruan

This study aims to determine the effect of management accounting information systems and internal business processes on the performance of micro, small and medium enterprises in Pasuruan. The performance of MSMEs in this study is seen in terms of strategic performance, administrative performance and operational performance as an endogenous variable. Exogenous variables in this study include management accounting information systems and internal business process. Management accounting information systems are seen through several things related to broad scope information, timelines, aggregation and integration, while internal business processes is measured based on several things related to the innovation process, operational processes and post-sales service. In this study, micro, small and medium enterprises with certain criteria in Pasuruan were the objects of research, namely as many as 112 MSMEs using the purposive sampling method. The data analysis used in this research is Structural Equation Modeling (SEM) with a real level of 5%. Based on the results of the analysis, it appears that the internal process business and management accounting information systems has a significant effect.