Accounting Principles Research Articles

Application of mental accounting to selected aspects of consumer behavior

This study explores mental accounting by integrating behavioral economics and accounting principles to understand consumer decision-making. It introduces a novel framework based on double-entry accounting principles, drawing from accounting standards, to visualize mental accounting processes and mitigate heuristic-driven biases. Theoretical insights synthesize classical and modern literature, highlighting heuristics as both enablers and sources of cognitive bias. Empirical analysis demonstrates how these biases influence decision-making and validates the framework’s utility in identifying and mitigating irrationalities. By adopting an accounting perspective, consumers can rationalize financial decisions more effectively. The findings advance behavioral economics, offering practical tools to enhance decision-making under uncertainty and suggesting paths for future research.

Modelo de costos basados en actividades. Herramienta de gestión en atención domiciliaria del sector salud

The objective was to design a model using the Activity Based Costing (ABC) methodology applicable to Home Care. A quantitative, comparative, and cross-sectional study was conducted in two phases: the first focused on exploring home care (HC) programs, and the second on determining ABC cost models reported in the literature and in virtual environments, which serve as references for calculating ABC costs in HC programs. These phases were developed through technological surveillance strategies and expert validation for the model. Direct cost elements were established, including technical and professional human resources for assistance, supplies, materials, general expenses attributable to the HC. Administrative and logistical factors attributable to the service were also considered, such as technical support, assistant in administrative areas, professional support in administrative processes. Additionally, the factors of materials and supplies used, as well as the tools for their quantification, were established. Finally, general expense factors included in indirect costs were identified. It is concluded that the adapting of the ABC costing method to the HD service requires considering the general principles of cost accounting and administration, as well as the need for continuous attention to healthcare factors specific to the health sector and its particularities.

Transparency and Accountability Deficits in Indonesian Orphanage Financial Reporting

Non-profit organizations play a critical role in society, yet their financial reporting practices often lack the rigor of for-profit entities. This study examines the financial reporting of the Darul Aitam Orphanage Foundation, focusing on its compliance with ISAK 35 standards and its implementation of transparency and accountability principles. Despite the importance of these principles for trust and efficiency, a knowledge gap exists regarding their application in non-profit orphanages. The research employs a qualitative descriptive method, utilizing primary and secondary data from monthly reports, and collects data through observations, interviews, and documentation. Findings reveal that the Darul Aitam Orphanage Foundation has not adopted ISAK 35 standards and fails to fully implement transparency and accountability in its financial reporting. The financial records are rudimentary, noting only cash inflows and outflows, and lack detailed information needed by external stakeholders. These results underscore the need for improved financial practices in non-profit organizations to enhance accountability and transparency, thereby fostering greater trust and support from stakeholders. Highligt: The Darul Aitam Orphanage Foundation's financial reports do not adhere to ISAK 35 standards. The orphanage's financial practices lack comprehensive transparency and accountability. Enhanced financial reporting practices are necessary for better external analysis and stakeholder trust. Keywoard: Financial Reporting, Non-Profit Organizations, ISAK 35 Compliance, Transparency, Accountability

Actual Issues of Reform of Georgian National Security Sector’s Accountability and Oversight System

By its nature and specific obligations, the security assurance system contradicts external control, oversight and accountability principles, because its significant part and decisions are related to secret activities and documents. Therefore, in the democratic governance of national security and oversight of the activities of security institutions, the role of the Parliament, as the highest standing political authority, acting for the interests of the people is extremely important. The Parliament, as the highest legislator sets scopes for the activity, accountability and control of security institutions. Efficient parliamentary oversight increases the quality of accountability of security institutions and protects the society from arbitrary, inappropriate or repressive governance. A democratic governance system requires efficient oversight of secret activities. This objective can be achieved, first of all, via independent, powerful institutions and the system that provides oversight of personal data collection. The oversight is not limited to parliamentary oversight only, the development of governmental, judicial and independent institutions is not less important. This Paper presents experience and analysis of the development of the oversight system over the activities of the security institutions of Georgia and other democratic countries. The Paper provides the comparative analysis of experiences of Georgian and foreign countries about the oversight of the activities of security institutions and personal data protection in secret activities. The Paper puts some issues for discussion concerning the actual matters of the reform of the control system over the activities of security institutions, providing the considerations about establishing new, independent oversight institutions.

Will Muslims integrate an Islamic accounting principle (zakat) into the financial paradigm reshaped by cryptocurrencies? Insights into cryptocurrencies holder perspectives

Purpose Muslim engagement with cryptocurrencies (CC) raises fundamental questions rooted in religious faith: How should Muslims integrate Islamic Accounting principles like zakat into this new and rapidly evolving financial paradigm? Thus, it is essential to understand CC holders’ perceptions thoroughly and whether they are willing to pay zakat using crypto assets. This research aims to explore factors influencing Muslim CC holders’ intention to pay zakat on CC, emphasizing financial risk, theory of planned behavior (TPB) constructs and Shariah compliance’s moderating role. Design/methodology/approach This attempt uses a quantitative approach through a cross-sectional research design, using purposive sampling to gather data from Muslim CC holders. An extended theory of planned behavior (ETPB) model is applied to comprehensively analyze the key factors influencing intentions to pay zakat on CC. SmartPLS software is used to generate meaningful findings. Findings The study finds that financial risk associated with CC exerted a negative influence on TPB constructs, attitude (ATT), social norms (SN) and perceived behavioral control regarding zakat on CC (PBC). However, ATT and PBC positively shaped holders’ intention to pay zakat on CC. Interestingly, Shariah compliance-moderated interactions of TPB constructs on payment intentions were statistically significant. Originality/value With the rise of CC, a profound transformation is underway in the financial landscape. As this evolution unfolds, it becomes increasingly essential for stakeholders to understand how zakat could fit into such a new and rapidly evolving paradigm. A pioneering effort was made in this study by exploring Muslim CC holders’ intentions to fulfill zakat obligations, bridging a significant gap in the literature.

On expanding accountability in the study of genitive variation: a reply to Biber, Szmrecsanyi, Reppen & Larsson (2023)

Biber, Szmrecsanyi, Reppen & Larsson (2023) argue for a more liberal inclusion of genitive variants, evoking Labov's principle of accountability (Labov 1969: 737–8, fn. 20, 1972), which calls for the inclusion of all variants that are functionally equivalent and allow variation. They suggest that the term ‘genitive’ should be defined grammatically, as a restrictive modifier to the head noun, rather than semantically in terms of a possessive relation, thus redefining the linguistic variable for English genitive variation. In particular, they include noun modifiers as a third genitive variant (with s-genitives and of-genitives). In this reply I argue that the authors proceed from a notion of ‘genitive’ that is too broad, including variants that are not functionally equivalent and contexts that are not variable, thus actually violating the principle of accountability.

Analisis Transparansi dan Akuntabilitas Penggunaan Dana BOS (Studi Kasus di SMP Negeri 31 Maluku Tengah)

The School Operational Assistance Fund (BOS) is government assistance as an effort to provide quality and affordable education to all levels of society at no cost. To achieve this goal, schools as education providers and recipients of BOS funds must be able to use the principles of accountability and transparency in the management and accountability of financial reports. Using qualitative descriptive methods, research was conducted at SMP Negeri 31 Central Maluku with the aim of finding out how BOS funds are managed and the implementation of accountability and transparency in financial reporting. Data collection was carried out using interviews, observation and documentation methods, while data analysis used data reduction techniques, data presentation and drawing conclusions. The results of the research show that the management of BOS funds at SMP Negeri 31 Central Maluku has been going well, as shown by the involvement of the BOS Fund management team, teachers and school committees starting from the planning, implementation and accountability stages which are in accordance with the technical instructions for the use of funds. BOSS. The implementation of the principles of accountability and management of BOS funds at SMP Negeri 31 Central Maluku has gone well. Accountability is carried out every quarter, then reporting transparency is shown by an information board regarding the actual use of BOS funds.

Zakat Management from a Good Governance Perspective in Siak Regency (Study at the Zakat Collection Unit in Tualang District)

To assist the government in closing the socio-economic gap in society, Muslims' zakat must be managed professionally as a source of income. society, Muslim zakat must be managed professionally as a potential resource. potential resources. To help manage zakat in the region, BAZNAS Siak Regency has built fourteen Zakat Utilization Units (UPZ). One of the UPZ with a low level of zakat collection is UPZ Tualang sub-district. The amount of zakat distributed and the number of Muslim population are not comparable, as well as the level of zakat collection. population is not comparable, so is the collection rate. If supported by good governance framework, optimal zakat management can be achieved. The purpose of this research is to provide an overview of Zakat Management in Siak Regency based on Good Governance. Management in Siak Regency based on Good Governance, especially in UPZ Tualang District. Tualang. The examination technique used is subjective exploration with a contextual investigation approach using contextual investigation approach by using the hypothesis of Great Administration hypothesis according to the Unified Country Improvement Program (UNDP) in Khairudin, Soewito, and Aminah (2021) which has 9 factors, namely Guidelines Cooperation, Order, Straightforwardness, Responsiveness, Located Agreement, Fair, Convincing and Effective, Responsibility, and Primary Vision. The results of the study concluded that the management of zakat, especially in the Zakat Collection Unit (UPZ) of Tualang District, was not optimal because of the nine principles of good governance, namely the principles of participation, responsiveness and accountability, which found three obstacles, namely low public knowledge about zakat, ineffective socialization, and amil was not focused on managing zakat. Based on the results of this research, it is hoped that the community can more involved in the management of zakat in UPZ Tualang Regency, and the UPZ administrators are expected to be more effective in managing zakat. UPZ administrators are expected to be more effective in carrying out their duties in managing zakat and educating the public about zakat. managing zakat and educating the public about zakat.

Implementation of Education Financing Management in Improving the Quality of Learning in Junior High Schools

This study investigates the implementation of education financing management in improving the quality of learning at SMP Negeri Unggul Tunas Nusa and SMP Negeri 1 Susoh in Aceh Barat Daya Regency, Indonesia. The research focuses on education financing management's planning, implementation, supervision, and accountability. A qualitative approach was employed, involving interviews, observations, and document analysis. The findings reveal that planning education financing at both schools follows the guidelines set by the Ministry of Education, Culture, Research, and Technology of Indonesia and is formulated in the annual School Activity and Budget Plan (RKAS). The implementation of education financing adheres to the principles of flexibility, effectiveness, efficiency, transparency, and accountability, with the use of BOS funds directed towards supporting the learning process and improving the quality of education. Internal and external parties supervise education financing to ensure funds' accountable, transparent, effective, and efficient utilization. The implementation of transparency and accountability in education financing management has been running very well, with regular reports and budget accountability meetings involving various stakeholders. The study concludes that the implementation of education financing management at SMP Negeri Unggul Tunas Nusa and SMP Negeri 1 Susoh has been carried out effectively, efficiently, transparently, and accountably, contributing to the improvement of learning quality. Further research is recommended to explore the implementation of education financing management in other schools or regions to gain a more comprehensive understanding of the practices and challenges in improving the quality of learning through effective education financing management.

Prinsip-Prinsip Akuntansi Syariah dalam Laporan Keuangan Bank Syariah

This study aims to analyze the application of sharia accounting principles in the financial statements of Islamic banks in Indonesia, focusing on the implementation of Sharia Financial Accounting Standards (SAK Syariah) and its impact on the transparency of financial statements. The Islamic banking industry in Indonesia has experienced rapid development, but the application of sharia accounting in financial statements still faces a number of challenges, such as differences in interpretation of sharia provisions, limited human resources, and difficulties in adapting accounting standards to the ever-evolving economic conditions. This study uses a qualitative descriptive approach with data collection techniques through in-depth interviews and documentation studies of the financial statements of leading Islamic banks. The results of the study indicate that although most Islamic banks in Indonesia have implemented sharia accounting principles in accordance with the SAK Syariah guidelines, there are still differences in their application, especially in more complex transactions. The main challenges faced are differences in interpretation of sharia provisions and the limited number of auditors and practitioners who are competent in the field of sharia accounting. The application of sharia accounting principles contributes to increasing the transparency of financial statements, although there are still obstacles in terms of the general public's understanding of the technical terms used. This study also found that although most banks have followed the SAK Syariah guidelines, there are gaps in the application of sharia principles to more innovative financial products. Therefore, it is necessary to update the SAK Syariah to accommodate the development of more complex financial products and instruments, in order to improve the consistency and credibility of the financial statements of Islamic banks in Indonesia.

The Urgency of Strengthening Judges’ Authority in the Rechtvinding Process

The rechtvinding process, or legal discovery, is one of the essential functions performed by judges, particularly when dealing with cases that are not clearly regulated in the laws and regulations. The urgency of strengthening judges' authority in the rechtvinding process is crucial considering the limitations of positive law that often cannot keep pace with the increasingly complex dynamics of society. On the one hand, this authority enables judges to ensure justice and meet the legal needs of the community. However, on the other hand, challenges such as ambiguities in regulations, subjectivity in interpretations, and a lack of accountability can reduce legal certainty. This article aims to examine the urgency of strengthening regulations regarding judges' authority in the rechtvinding process and to identify the weaknesses present in this process. Additionally, this article offers various measures that can be taken to enhance legal certainty, such as developing consistent jurisprudence and implementing stronger accountability principles. Thus, it is hoped that strengthening judges' authority in the rechtvinding process can support the achievement of a more responsive, fair, and trustworthy legal system for society.

Implementation of Good Governance in Development Planning in BAPPEDA Barru District

The results of this study indicate that the implementation of good governance refers to the three principles of good governance, namely yhe principle of accountability, the principle of transparency with future development planning including long-term regional plans, regional medium-term plans, and local goverment work plans involving all stakeholders. However, several inhibiting factors are still faced, including (1) sectoral ego (2) lack of quality human resources (3)invalid data (4) changing regulations.

The Role of Ethics Committees in Charity Care Allocation.

Hospital ethics committees (HECs) traditionally focus on clinical ethics but are increasingly recognized for their potential role in addressing organizational ethics, particularly in the allocation of charity care resources. This commentary explores the expanded role of HECs in charity care allocation, emphasizing the core ethical principles of justice, transparency, and accountability. We discuss the need for HECs to develop expertise in organizational ethics, differentiate between emergency and chronic resource allocation, and apply value-based insurance design principles to set service boundaries. By adopting an egalitarian approach to justice, HECs can help reduce health disparities and ensure equitable access to charity care. Enhanced transparency and accountability through clear criteria, regular audits, and public reporting are also vital. This paper underscores the importance of integrating these ethical principles into healthcare resource allocation to promote health equity and maintain the financial sustainability of healthcare institutions.

From frustration to fulfilment

Transaction analysis, the process of discerning which accounts are impacted (either increased or decreased) by a given transaction, is a fundamental accounting principle. While proficiency in this concept is vital for introductory accounting students, it poses a significant challenge for many. We addressed this hurdle using Excel and Excel VBA to develop a fully automated Journal Entry Learning Object (JELO) spreadsheet designed to aid first-year accounting students in grasping the intricacies of analyzing business transactions. Grounded in cognitive load theory (CLT), our spreadsheet based JELO provides a user-friendly interface that helps students develop their skills without becoming overwhelmed. Cognitive load theory, pioneered by John Sweller, suggests that learning is optimized when instructional materials reduce unnecessary cognitive load, allowing students to allocate their cognitive resources efficiently toward understanding and mastering the task at hand. CLT distinguishes between three types of cognitive load: intrinsic, extraneous, and germane (Sweller, Ayres, & Kalyuga, 2011). Intrinsic cognitive load refers to the inherent difficulty associated with a specific instructional topic (Sweller, J. 2010). In transaction analysis, the intrinsic load is naturally high due to the complexity of understanding the impact of transactions on various accounts. To manage this, JELO has three tiers of transaction questions. Students are allowed to progress to more complex transactions only after demonstrating proficiency with the lower levels. Extraneous cognitive load is generated by inefficient presentation of information to learners (Paas & Sweller, 2014). JELO minimizes extraneous load through its intuitive and interactive design. By providing clear instructions, a logical interface, and eliminating unnecessary information, JELO ensures that students can focus on the essential aspects of transaction analysis without being distracted by irrelevant information. Germane cognitive load refers to the mental effort required to create schemas and integrate new information into existing knowledge structures (Sweller et al., 2011). JELO enhances germane load by offering scaffolded and immediate feedback. This feedback is designed to reinforce correct responses and guide students through their errors with hints and explanations, facilitating deeper cognitive processing and better schema construction. Our goal was to make skill acquisition enjoyable and, more realistically, to reduce the pain of learning transaction analysis. The JELO offers an alternative to traditional “drill and practice” methods by providing an easy-to-use, interactive learning tool that dynamically adjusts the difficulty of its questions to match the student's skill level. This adaptive learning approach ensures that students are continually challenged just enough to promote learning without becoming overwhelmed. Additionally, JELO's feedback mechanism aligns with CLT principles by providing immediate positive reinforcement and corrective guidance. By doing so, it helps students build confidence and competence in transaction analysis, leading to a more effective and engaging learning experience. By incorporating principles of cognitive load theory, JELO ensures that students are neither under-challenged nor overwhelmed. This careful balancing of students’ overall cognitive load facilitates a more effective learning environment, fostering both proficiency and satisfaction in mastering transaction analysis.

Implementation of Good Tourism Governance Based on Local Wisdom in Increasing Community Income in the Simanindo Samosir Tourism Village, North Sumatra

Good tourism governance based on local wisdom is the management of tourist villages carried out based on the principles of participation, accountability and evaluation based on cultural values that grow and develop in society, such as mutual trust, mutual support, mutual cooperation and so on. The method of activity carried out in this community service is socialization, training, simulation and mentoring for several days to the community and tourism awareness groups in the Simanindo Samosir tourist village, North Sumatra so that there is an increase in knowledge, attitudes, skills and behavior of tourism awareness group administrators. and society and society and apply the concepts that have been presented in the training. The results of the activities carried out showed that the Simanindo tourist village community and village officials as well as tourism awareness groups seemed enthusiastic about listening to and following the event until it was finished and committed to implementing it. On the first day, the venue is mapped and the technicalities of the event are discussed, the event rundown and who will be invited the following day. On the second day it was held from 14 to 18, accompanied by lectures, questions and answers and long discussions. Thus, it can be concluded that community service activities have received a positive response and we hope that similar activities can be carried out in the future. This community service was closed with a group photo and distributing "I'm Tourist Friendly" stickers so that tourist friendliness remains embedded in the community of the Simanindo tourist village, Samosir, North Sumatra.

USE OF THE REGRESSION METHOD IN IDENTIFYING THE CAUSAL LINK AND THE INTERFERENCES BETWEEN ACCOUNTING-FISCAL-AUDIT

The fiscal pressure generated by the current economic connection, the countless legislative changes and their rapid evolution highlight the importance of one of the fundamental principles of accounting, namely the going concern hypothesis, an increasing number of companies, facing foresight difficulties, being unable to say for certain that these conditions can ensure a normal performance of their activity, and under these conditions, the attention, professional reasoning and responsibility of the auditors are extremely important. For the purpose of identifying the links between accounting, taxation and audit, respectively to assess the impact of determinants, fiscal pressure, indebtedness degree, auditor type, key audit aspects, turnover on business continuity, and, for ,,top traded” to BSE entities in the period 2018-2022, two econometric models were proposed, namely a multiple OLS linear regression and an OLS regression with the option Polled OLS. The study found that there is a significant link between the variables, the change in the dependent variable being influenced by 19% of the change in the independent variables, all hypotheses are confirmed by the results obtained.

ANALISIS PRINSIP AKUNTABILITAS, TRANSPARANSI, DAN EFEKTIVITAS DALAM PENGELOLAAN KEUANGAN SEKOLAH DASAR SWASTA SANTA THERESIA I PANGKALPINANG

This research is an analysis of the principles of accountability, transparency and effectiveness of school financial management at the Santa Theresia I Pangkalpinang Private Elementary School. This research aims to evaluate the application of the principles of accountability, transparency and effectiveness of school financial management at Santa Theresia I Pangkalpinang Private Elementary School. The method that researchers use is a qualitative descriptive analysis method where data collection uses observation, interview and documentation techniques. In this research, the author interviewed several sources including: School Principal, School Treasurer, and Chair of the School Committee. The research results show that Santa Theresia I Pangkalpinang Private Elementary School has demonstrated a commitment to accountability, legal compliance and integrity in its financial management. However, there are still areas that need improvement, such as increasing information transparency, active involvement of school committees, and evaluating the effectiveness of educational programs. Financial documentation is good but access to information is still limited, and supervision of the use of funds is not optimal. For future research, it is recommended to carry out further evaluation of the implementation of the recommendations proposed in this research. Additionally, the research focus could be expanded to explore the impact of improvements in school financial management on student academic achievement and parental satisfaction. Longitudinal studies can also be conducted to see developments and changes in school financial management practices over time.

A INTELIGÊNCIA ARTIFICIAL (IA) APLICADA EM PROPOSTAS DE LICITAÇÕES E CONTRATOS

This article deals with public bidding and contracts. The bidding process, regardless of the chosen modality, as established by law, aims to find the proposal considered most advantageous for the public administration, taking into account criteria and principles previously defined by the Federal Constitution of 1988 (CF/88), and which has as its historical landmark Law No. 8,666/93, now fully replaced by Law No. 14,133/21, which provides for the methods and methodologies for public agents to carry out contracts. The objective is to recognize the importance of using Artificial Intelligence (AI) in public bidding and contract proposals. As a methodology, this article involves qualitative, descriptive research, and a bibliographic review was chosen because it is a method that allows the use of previously published material on the subject, serving as a theoretical basis for the study, which sought publications in Scielo, Google Scholar, Revista de Administração de Empresas (RAE) and Revista de Administração Contemporânea (RAC). The present study presents as a result that AI is implemented to simulate human intelligence, capable of causing great impacts on public administration and its strategies. Currently, many types of AI software and applications are revolutionizing the workflows of government agencies, such as ChatGPT, machine learning, robotics, blockchain and algorithms. By implementing AI in bids and contracts, public administration will be able to track and monitor the following phases of the process, analyze and prepare proposals, prices, risks, detect fraud and ensure that everything occurs with greater transparency, obtaining, as a consequence, a reduction in the possibility of corruption.

An Alternative Analysis of Passive Constructions in English: A Backup Approach

The purpose of this study is to reevaluate the rules of passivization in school grammar and offer an alternative analysis of passive constructions using a backup approach. Traditional school grammar analyzes sentences based on basic elements such as Subject and Verb, employing six passivization rules: (1) be + pp, (2) will + be + pp, (3) be + being + pp, (4) have + been + pp, (5) will + have + been + pp, and (6) had + been + pp. This study introduces an alternative syntactic structure consisting of six fundamental elements: Comp, Tense, Neg, Link, Aspect, and Predicate. This framework allows for the analysis of passive constructions through a backup approach. When active voice sentences are transformed into passive voice, they lose grammatical information. The passive voice compensates for this loss by incorporating backup in Tense, Link, or Aspect. The alternative framework offers a better analysis of passivization in three respects. Firstly, it does not rely on the traditional passivization rules. Secondly, it eliminates the need for rote memorization associated with traditional grammar. Thirdly, it provides a principled account of passivization using a backup approach.

Developing a cross-functional team coordination framework: A model for optimizing business operations

In today's complex business environment, effective cross-functional team coordination is crucial for optimizing operations and achieving organizational goals. This study introduces a comprehensive framework designed to enhance cross-functional team coordination through structured operational management strategies. By integrating key principles of collaboration, communication, and accountability, the framework aims to bridge departmental silos and promote a culture of teamwork. The proposed model is structured around three core components: communication channels, collaborative tools, and performance metrics. First, it emphasizes the establishment of robust communication channels that facilitate real-time information sharing and feedback among team members from diverse functions. This fosters transparency and aligns objectives, ensuring that all team members are on the same page. Second, the framework advocates for the implementation of collaborative tools that streamline project management and task allocation. These tools enable team members to track progress, manage workloads, and share resources effectively, thereby enhancing overall productivity. By utilizing technology that supports remote collaboration, organizations can also adapt to the increasing trend of virtual teams, ensuring that geographical barriers do not hinder coordination. Finally, the model incorporates performance metrics that allow teams to evaluate their effectiveness and make data-driven decisions. By establishing clear key performance indicators (KPIs) related to team outcomes, organizations can continuously monitor progress and identify areas for improvement. This iterative approach not only optimizes current operations but also fosters a culture of continuous improvement within cross-functional teams. The framework is designed for applicability across various industries, demonstrating its versatility in addressing the unique challenges faced by organizations. By adopting this structured approach to cross-functional coordination, businesses can enhance their operational efficiency, reduce project delays, and improve overall team morale. This study contributes to the existing literature on operational management by providing a practical model that organizations can implement to optimize their business operations through improved cross-functional teamwork.