Accounting Perspective Research Articles

Assessing Accountability in BPJS Services at Ciamis District Hospital, West Java: A Critical Analysis

This research investigates the dimensions of public accountability related to the services of the Social Security Administering Agency (BPJS) at the Ciamis District Hospital, West Java, by applying a descriptive qualitative approach and desk study methods. Then, data was collected through news sources and related documents to understand the context of BPJS health services from the government and community perspective. The research results highlight non-optimal accountability in health services as the main problem, which requires strengthening the controlling function by RSUD through steps such as audits and inspections to ensure compliance with service standards. Then, efforts to increase transparency and community participation are also considered fundamental by taking initiatives to socialize participants' rights and obligations and establishing participation forums. Finally, government firmness is needed in determining sanctions and incentives for RSUDs that do not comply with regulations by ensuring strict supervision during the implementation of BPJS services. In conclusion, this research emphasizes the urgency of understanding public accountability in the BPJS health service dimension, with an emphasis on the role of the government and the Ciamis District Hospital in the perspective of vertical and horizontal accountability.

The role of digital payments in overspending behavior: a mental accounting perspective

PurposeThe paper examines how individuals can be susceptible to payment biases in the context of digital payment behavior by utilizing the concept of mental accounting. Furthermore, the paper investigates the moderating effects of Digital Financial Literacy (DFL) on the relationship between payment methods and spending behavior.Design/methodology/approachThe study employs a survey-based approach to collect data from 503 individuals who use digital payment methods, utilizing purposive sampling from Pakistan. The collected data is analyzed using Smart-PLS 4 software to assess the direct impact of payment methods on spending behavior and the moderating influence of DFL.FindingsThe research findings demonstrate that both digital and cash payments significantly affect spending behavior. However, digital payments have a more substantial impact on spending behavior compared to cash payments. The findings also show that DFL significantly positively moderates individual spending. The study validates the mental accounting perspective by evaluating the direct impact of payment methods on consumers' spending behavior.Practical implicationsThe findings have practical implications for policymakers, financial institutions, and educators. Policymakers can leverage the insights to design effective strategies that promote responsible spending behavior and enhance the adoption of digital payment methods. Financial institutions can design user-friendly platforms that cater to users' spending preferences, while educators can develop programs to enhance Digital Financial Literacy (DFL) among the public.Social implicationsThis study’s social implications lie in its potential to contribute to individuals' financial well-being by promoting responsible spending through digital payment methods. Enhanced financial literacy and informed spending decisions can lead to better financial management and ultimately contribute to societal financial stability.Originality/valueThe study enriches the understanding of mental accounting, shedding light on how overspending behavior can manifest through digital payment channels. In addition, this research practically provides valuable insights into enhancing the adoption and financial literacy of digital payments among the public.

Evaluation of urban eco-efficiency from the perspective of full carbon emission accounting

Evaluation of urban eco-efficiency from the perspective of full carbon emission accounting

The influence of virtual reality simulation on surgical residents’ heart rate during an assessment of arthroscopic technical skills: A prospective, paired observational study

HypothesisTo demonstrate that a virtual reality (VR) simulation training program reduces heart rate variability during an assessment of surgical trainees’ technical skills in arthroscopy. Study designProspective observational matched study. Materials & methodsThirty-six orthopaedic surgery residents, new to arthroscopy, received standard training in arthroscopic knee surgery, supplemented by additional monthly training for 6months on a VR simulator for 16 of them. At inclusion, the 2 groups (VR and NON-VR) answered a questionnaire and performed a meniscectomy on a VR simulator. After 6months of training, two independent trainers blinded to the inclusion arms evaluated the technical skills of the two groups during meniscectomies on a model and on an anatomical subject. Heart rate variability (HRV) was measured using a wireless heart rate monitor during baseline, VR training, and assessment. ResultsAfter removing incomplete data, the analysis focused on 10 VR residents matched at inclusion with 10 NON-VR residents. The VR group had a significantly lower heart rate at the final assessment (p=0.02) and lower overall HRV (p=0.05). The low/high frequency ratio (LF/HF) was not significantly different between the groups (1.84 vs 2.05, p=0.66) but the before-after training comparison showed a greater decrease in this ratio in the VR group compared to the NON-VR group −0.76 (−41%) vs −0.08 (−4%). ConclusionThis study demonstrates a significant difference in heart rate variability between trained residents versus untrained residents during the final assessment of their technical skills at 6months. It appears that improving stress management should be an integral part of training programs in arthroscopic surgery. Clinical InterestVR simulators in arthroscopy could improve non-technical skills such as heart rate variability, from the perspective of accountability. Level of evidenceIII.

Application of Blockchain Technology in Increasing Financial Statement Transparency: An Overview of Financial Accounting Aspects

Transparency and integrity of financial statements are crucial elements in building stakeholder trust in business entities. However, a number of massive financial scandals have shaken public confidence in the reliability of reported financial information. This research aims to explore the application of blockchain technology in improving the transparency of financial statements from a financial accounting perspective. Using qualitative approaches and literature study methods, this research analyzes the concept, architecture, and operational mechanisms of blockchain, as well as examines case studies and best practices that have been applied. The results show that blockchain has the potential to improve the transparency and integrity of financial statements by creating a reliable and immutable audit trail, as well as providing a distributed and decentralized platform that eliminates the need for third parties vulnerable to data manipulation. However, blockchain deployments also face challenges such as regulatory issues, lack of standardization, resistance to change, and technical constraints. The research recommends closer collaboration between stakeholders, development of effective implementation frameworks and guidelines, as well as advanced research to explore the technical, regulatory, and social aspects of implementing blockchain in financial accounting.

Based on Financial Accounting Perspective Analysis of Financial Risk Prevention Strategy

<div>In recent years, the development of financial market in our country is very rapid, and has got remarkable achievements. Along with</div><div>the sustainable development of our economy, our country’s financial industry has also got great development. While the rapid development</div><div>of China’s financial industry, some problems have also emerged, which have had a serious impact on China’s economic development and fi</div><div>nancial market order. Therefore, we must strengthen the guard against financial risks to ensure the normal operation of financial markets. This</div><div>article starts from the financial accounting Angle, analyzes and discusses the existing problems in China’s financial risk prevention, and pro</div><div>poses corresponding measures to ensure the stable operation of the financial market in our country.</div>

A novel IFN-CSM-CoCoSo approach for multiple-attribute group decision-making with intuitionistic fuzzy sets: An application in assessing corporate social responsibility performance

With the rapid growth of the economy, enterprises have encountered a series of problems while pursuing economic benefits, such as food safety and environmental pollution issues, resource shortages and energy consumption issues, which affect the sustainable development of enterprises. Establishing a corporate performance evaluation system from the perspective of social responsibility, based on stakeholder theory and the importance of overall goals reflected in the weight of social responsibility indicators, is a very effective measure to achieve corporate social responsibility (CSR) goals through CSR motivation and stakeholders. The performance evaluation of CSR from the perspective of environmental accounting is a MAGDM. Recently, the CoCoSo technique and cosine similarity measure (CSM) technique was utilized to conduct the MAGDM. The intuitionistic fuzzy sets (IFSs) are utilized as a technique for conducting uncertain information during the performance evaluation of CSR from the perspective of environmental accounting. In this study, the intuitionistic fuzzy CoCoSo based on the CSM (IFN-CSM-CoCoSo) technique is built for MAGDM with IFSs. Finally, a numerical example for performance evaluation of CSR from the perspective of environmental accounting is conducted to verify the IFN-CSM-CoCoSo technique.

Trade-Embedded GHG Emission Transfer between South Korea and the EU

Purpose - The purpose of this study is to examine the implications of the Carbon Border Adjustment Mechanism (CBAM) for the transfer of greenhouse gas emissions (GHGs) through bilateral trade between Korea and the EU. Therefore, this study points out CBAM’s observable adverse effects from a consumption-based accounting perspective and suggests the proportion of the CBAM levy that should be refunded to Korea’s carbon reduction technology development fund as a way to address this. Design/Methodology – This study uses a multi-regional input-output (MRIO) model to analyze the extent to which industry-specific GHGs are transferred to each other due to bilateral trade between Korea and the EU. Then, using the emissions embodied in the bilateral trade (EEBT) model, we calculate the CBAM levy in Korea and the amount of funds that should be returned to carbon reduction technology development as an example. Findings – Our results show that Korea is a net exporter of GHGs to the EU’s final demand, and that the EU’s consumption-based GHGs are about twice as large as Korea’s when calculating each other’s consumption-based GHGs based on the industries covered by CBAM. In addition, we calculate the intensity-based shared responsibility of Korea and the EU for emissions exported from Korea to the EU to calculate the proportion of the CBAM levy that Korea should refund, and show an example. Originality/value – This study, unlike the existing literature on consumption-based emissions, calculates the transfer of GHGs from bilateral trade between Korea and the EU from the perspective of consumption-based accounting and provides implications for CBAM. It also argues that using the EU’s CBAM revenues to develop carbon reduction technologies in countries exporting to the EU could be more effective in reducing GHGs. Additionally, it emphasizes the need for the international monitoring of the EU’s CBAM revenues to ensure fairness and transparency.

A study of accounting mechanism from an ethnic lens; a case of Belis marriage in East Sumba, Indonesia

PurposeThis study describes the accounting mechanism for an ethnic marriage in East Sumba, Indonesia. Blended with a rich culture of Indonesia’s familial piety (Kekeluargaan), the accounting perspective is argued as a root of Indonesia’s norm and plays an important role in defining accounting mechanisms in the Indonesian context.Design/methodology/approachThe study observes the Belis traditional marriage in East Sumba, East Nusa Tenggara, in a qualitative approach. About 12 in-depth interviews from indigenous East Sumba sources, a direct field observation and a historical content analysis were used.FindingsTraditional objects, local caste and spiritual karma are key factors in determining the Belis marital mechanism, which is intertwined with the Kekeluargaan norm. Marriage involves the unification of assets and liabilities bound to the newlyweds and their extended family and neighbors. The Kekeluargaan underpins the cooperation of both sides of the families with the manifestation of the parties concerned and is connected in mutual understanding based on harmony and respect.Practical implicationsThis study suggests that accountants in Indonesia should factor in the organizational cultural context. They can do this by fostering relationships, integrating cultural norms into accounting practices and adopting a broader perspective that considers the impact on multiple stakeholders for more effective accounting.Originality/valueThe value of this study challenges the perspective from a non-western point of view that accounting and Kekeluargaan relate to one another and align the role of culture as a context in accounting.

Cash Disbursement Accounting Systems and Procedures from a Sharia Accounting Perspective

Association financial systems require bookkeeping data to handle administrative and financial issues. This system is a collection of elements that are interrelated, have the same function and purpose, and were created to handle something that happens regularly. This system processes data (input) into data (output) in the form of financial reports. This research aims to analyze the implementation of the cash disbursement system and procedures at the Health Office of Medan City. The study focuses on the challenges of implementing the financial system, dynamic regulatory changes, and technological aspects that may affect financial management efficiency. Using a qualitative descriptive and quantitative survey method, observations, interviews, and document analysis were conducted to gain an in-depth understanding of the financial system's implementation in the Health Office. The research results classify several stages in cash disbursement and identify obstacles and potential improvements in the process and must comply with sharia accounting principles in the form of fairness, transparency and accountability. This study is expected to make a positive contribution to enhancing financial management efficiency and transparency in the healthcare sector.

Data Collection on MSME Creative Industries in Medan City According to a Sharia Accounting Perspective

Increasing creative industries in small and medium businesses in Medan is the main focus in efforts to revitalize the local community's economy. The role of the Department of Industry, Trade, Energy and Mineral Resources (Dinas Perindustrian, Perdagangan, Energi, dan Sumber Daya Mineral/Disperindag ESDM) of North Sumatra Province must be analyzed from a sharia accounting perspective to ensure smoothness and fairness in collecting data on creative industries in Micro, Small and Medium Enterprises (MSMEs) in Medan City. This research aims to analyze the role of the Disperindag ESDM of North Sumatra Province in collecting data on creative industries among MSMEs in Medan using a sharia accounting framework. The method used is literature research to understand the concepts and principles of sharia accounting as well as interviews with other stakeholders in Medan City to understand the practices applied in developing the MSME creative industry. Currently there are several problems in collecting data on Small and Medium Industries (Industri Kecil Menengah/IKM) by the ESDM Department of Industry and Trade of North Sumatra Province. One of them is the difficulty of collecting MSME data in a timely and accurate manner, especially in places that are difficult to reach, so this can affect the quality of the information obtained. However, human resources are still limited to collect and analyze MSME data so that the effectiveness and efficiency of data collection is also disrupted.

The impact of technical and non-technical skills on creating innovation: an accounting perspective

????? ?? ??????? ?? ??????? ??? ???????? ??????? ???? ??????? ????????? ????????? ????? ???????? ?? ?????? ?? ??? ?????? ???????? ?? ???? ????????. ?? ??????? ???????? ??? ?????? ??? ????? ?????? ?????? ??????? ?????? ??????? ??? ??? ????????? ?????????. ?? ??????? ?????? ?????? ???????? ?????? ???? ??????? ??? ??? ???????? ???????? ????????? ??????? ?????? ??????? ??? ????????? ????????? ????? ???????? ?? ??????. ?? ??? ???????? ?? ???? ??????? ?? ??????? ???? ?????? ?? ????? ??????? ??????? ??? ???? ??????? ???????? 320 ???? ?????? ?????? ???? ??????? ?? ??????? ?????????? ?? ??????. ??????? ??????? ?????? ???????? ??????? ??????? ??????? ????? ???????? ??????? ???? ???????? ????????. ?? ??????? ????? ????? ???????? ????????? ?? ??? ??????? ???? ????? ??? ???????? ?????? ???? ???????? ??? ??????? ?????. ????? ??????? ??? ?? ???????? ??????? ???? ??????? ??? ????????? ????????? ???? ?? ????? ?????? ???????? ?? ???? ????? ????? ????? ?????? ???????? ??????? ??????????? ?????? ????? ?????? ?? ??????? ???????? ????????? ?????? ??? ???????? ???????. ????? ??????? ??? ?? ??????? ?????????? ???? ?? ?????? ?? ????? ???????? ??????? ??? ??????? ????????? ???? ???????? ?? ???? ???????? ?????? ????? ???? ?? ??????. ??????? ?????????: ???????? ???????? ???????? ??? ???????? ???????? ????????? ???????? ????????? ???????? ????????

Analisis Pengaruh Struktur Modal, Profitabilitas, Kebijakan Dividen, Tingkat Uang, Dan Kinerja Keuangan Terhadap Nilai Perusahaan Dalam Perspektif Akuntansi

This research aims to analyze the influence of several factors that influence company value from an accounting perspective. The factors studied include capital structure, profitability, dividend policy, cash levels, and financial performance. This research was conducted to provide a deeper understanding of how these variables can influence company value. The research method used is a qualitative analysis method which is suitable for analyzing the relationship between variables. One source of data is taken from the company's annual financial reports over a certain time period. It is hoped that the results of this analysis will provide a clear picture of the extent of the influence of each variable on company value. The results of this research can be a guide for company management in making decisions regarding capital structure, dividend policy, and efforts to improve financial performance. In addition, the findings of this research can also provide insight to investors, financial analysts and regulators regarding the factors that need to be considered in assessing the health and value of a company. The conclusions of this research are expected to contribute to the accounting and finance literature by providing a better understanding of the relationship between capital structure, profitability, dividend policy, cash levels, financial performance, and firm value. This research can also be a basis for further research in exploring other factors that might also influence company value in an accounting context.

ANALYSIS OF TAX AVOIDANCE IN FINANCIAL STATEMENT FROM SHARIA ACCOUNTING PERSPECTIVE

Tax evasion for companies in Indonesia is not a violation of the law where there are no civil sanctions. However, such activities are not justified in Islam. In Islam, an accounting system using Islamic sharia is a recording system that aims to get profits without any party feeling disadvantaged. The purpose of this study is to analyze tax scanning on financial statements from the perspective of Islamic accounting. The research method used in this study uses the Fixed Effect Model (FEM) with panel data from 2020-2022; the sample used is 10 company stocks included in the Jakarta Islamic Index. The results of FEM statistics showed that the company's profit variable, namely ROA, significantly negatively affected tax avoidance, and the company's sales growth variable significantly positively affected tax avoidance with a confidence level of 95 percent. Then the practice of tax avoidance in the perspective of Islamic accounting where the activity is not allowed because it will cause losses to other parties.

Current situation of accounting information organization in small and medium enterprises in Tuyen Quang Province

The scientific organization of accounting information plays a crucial role in ensuring effective operations, as well as internal control and management of enterprises. However, many small and medium-sized enterprises (SMEs) currently face issues with the integration of their accounting information systems. These systems often serve only specific departments and lack cohesive, unified connections for information usage and provision within the company. Consequently, the updating of financial information and the reporting to relevant departments do not meet the information usage needs, leading to significant difficulties in making both short-term and long-term business strategy decisions. In light of these issues, the author researches the “Organization of Accounting Information Systems in SMEs in Tuyen Quang Province” from the perspective of financial accounting to elucidate the discussed content.

Cloud Accounting and its Adoption in Sultanate of Oman

Cloud accounting (CA) is one of the most trends of technology in the domain of accounting and financial services. The CA is regarded as one of the accounting models that helps to the advancement of the accounting profession around the world, particularly in the Sultanate of Oman considering the adoption of the accounting cloud in government institutions, companies and banks, many goals will be achieved, including accuracy and quality in accounting and auditing work with processing storing the financial information easily in the cloud accounting. Additionally, this study aims to identify the concepts and perspective of cloud accounting and how effect to the organization and accountants’ practices. On the other hand, determine the benefits of using the model of accounting cloud in the workplace that helps a lot of institution to move to this technology of accounting. Cloud accounting systems are less expensive than other programs and can be adopted with minimal effort, especially in SME’s that can access information from the cloud at anytime and anywhere by browser that connected to the Internet. Despite all these advantages, there are some risks such as security and fear of using a new accounting platform that delays the adoption of cloud accounting, and for those who, with the passage of time, these risks and limitations will disappear. Furthermore, this study will discuss the deep difference between the cloud accounting software’s and the manual accounting system to get more full knowledge and understanding about the cloud related to accounting to access to the public for the future of accounting. Therefore, it is recommended that inculcate the culture of cloud accounting across many platforms such as courses and conferences to adopting it as well as to improve the quality of accounting work for achieving the Oman vision 2040.

ACCOUNTING AND INFORMATIONAL SUPPORT FOR FINANCING AND MANAGEMENT OF INNOVATIVE ACTIVITIES OF ENTERPRISES

Introduction. The development, financing, and implementation of innovative projects require the organization of effective innovation management, with the primary source of information being the accounting of innovative activities. The purpose of the article is to optimize theoretical principles and enhance the methodology of preparing and using accounting information for managing innovative activities, as well as financing innovative projects. Results. The interconnection of operational, investment, and financial activities of enterprises within the innovation environment has been substantiated, encompassing the creation, implementation, and realization of innovations. The positioning of accounting information about the operational, investment, and financial activities of enterprises in the management and financing of innovative processes has been investigated. In order to ascertain the substantive content of accounting information about the innovative activities of enterprises, a classification of its objects from the perspective of management, accounting, and financing has been carried out. For the effective accounting of diverse and variable innovative objects, the utilization of universal principles for the preparation and application of accounting information has been proposed. It has been demonstrated that adhering to fundamental provisions ensures an efficient integrated interaction between accounting, management, and financing of enterprises' innovative activities. The distinctive features of forming and using accounting information within an integrated system of accounting and management of innovative processes have been identified. Conclusions. The effective preparation and utilization of accounting information, utilizing the provided suggestions and recommendations, in the management and financing of innovative activities ensures the realization of its goals and the attainment of positive financial outcomes. Further research is needed for the methodology of accounting for variable innovative objects with the preparation of reporting for internal and external stakeholders.

AI-induced anxiety in the assessment of factors influencing the adoption of mobile payment services in supply chain firms: A mental accounting perspective

This research aims to explore the impact of AI-induced anxiety on the adoption of mobile payment services in supply chain firms, viewed through the lens of Mental Accounting Theory. In an era driven by technological advancement, supply chain companies' use of mobile payment services has arisen as a crucial problem. This study is the first to investigate the complicated links between AI-induced anxiety, perceived utility, and the adoption rate of mobile payment systems using the Mental Accounting Theory as a theoretical framework. The study employs a quantitative research approach, using Smart PLS for regression analysis, and gathers its data from major supply chain business players. Our analysis offered important insights into the many aspects influencing the adoption of mobile payment services in supply chain companies. The acceptance rate was shown to be adversely connected with AI-induced anxiety and integration expenses, posing obstacles for businesses seeking to embrace mobile payment systems. In contrast, characteristics such as perceived utility, usability, confidence in security, and backing from upper management were positively connected with adoption rates. These findings provide not only theoretical contributions to the current research, but also concrete advice for supply chain practitioners seeking to exploit mobile payment systems for operational and strategic advantage.

Circular economy from an environmental accounting perspective: Strengthening firm performance through green supply chain management and import regulation in Indonesia's plastic recycling industry

Circular economy from an environmental accounting perspective: Strengthening firm performance through green supply chain management and import regulation in Indonesia's plastic recycling industry

Actuarial accounting and insurance industries performance: The context of the emerging market

The purpose of this research is to provide an accounting perspective on the value of actuarial science in the insurance industry, investigate how it contributes as an actuarial accountant to the Jordanian insurance industry, and what kind of value it may bring to the table, in particular. The regional economy is plagued by erratic swings in the economy, which put a pall on financial security and its impact on productivity (Vyas, 2019). Despite the small number of actuaries working in the insurance industry in Jordan. In order to achieve the aim of the study, the author used a questionnaire surveying a cross-section of professionals from the fields of insurance practice, academia, actuarial science, financial analysis, and auditing. The sample of this study is 291. The study found that these professionals are vital to the industry, as the risks associated with economic volatility and financial crises necessitate the use of actuarial accounting techniques, and as such, they play a crucial role in bolstering the quality of financial reporting. According to the findings, actuarial accountants and actuarial science play a crucial role in the banking industry by helping institutions weather economic storms and financial crises through the use of actuarial methodologies.