The purpose of writing is to analyze the level of effectiveness and efficiency of village fund management in Werinama Village, Werinama District, Eastern Part of Bula Seram Regency. the ratio of effectiveness and efficiency based on Minister of Home Affairs Decree No. 690,900-327 in 1996. The results of this research show the average level of village fund management efficiency in Werinama Village, Werinama District, Bula District, East Seram District. of 96.43% which meets the effectiveness criteria, and the average efficiency level of 46.93% is meant in the very efficient category. Keywords: Werinama Village Fund, Werinama District.
{"title":"KINERJA PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDES) TAHUN 2020 DESA WERINAMA KECEMATAN WERINAMA KABUPATEN BULA SBT","authors":"S. Musaid, Juliana Kesaulya, Fahrun Keliwooy","doi":"10.52158/jaa.v2i1.459","DOIUrl":"https://doi.org/10.52158/jaa.v2i1.459","url":null,"abstract":"The purpose of writing is to analyze the level of effectiveness and efficiency of village fund management in Werinama Village, Werinama District, Eastern Part of Bula Seram Regency. the ratio of effectiveness and efficiency based on Minister of Home Affairs Decree No. 690,900-327 in 1996. The results of this research show the average level of village fund management efficiency in Werinama Village, Werinama District, Bula District, East Seram District. of 96.43% which meets the effectiveness criteria, and the average efficiency level of 46.93% is meant in the very efficient category. \u0000Keywords: Werinama Village Fund, Werinama District.","PeriodicalId":46321,"journal":{"name":"Journal of Applied Accounting Research","volume":"29 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2023-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78158066","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Desak Ayu Sriary Bhegawati, Yenny Verawati, Gusti Ayu Ratih Widyantari
One of the most serious problems for economic policy makers is boosting taxpayer compliance rates. Non-compliance in paying motor vehicle taxes is of course a problem every year in almost all districts in Bali. Taxpayer compliance is influenced by various factors, one of which is progressive tax. Progressive taxes are expected to increase regional revenues. In addition to progressive taxes, service quality, sanctions, awareness, and tax knowledge can also trigger an increase in regional income. This study aims to determine the effect of progressive tax rates, service quality, sanctions, awareness, and tax knowledge on motor vehicle taxpayer compliance. The population in this study were all taxpayers at the UPTD Services and Retribution of the Province of Bali in Denpasar City so that a sample of 100 taxpayers was obtained using accidental sampling data determination techniques. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that progressive tax rates have a negative effect on motor vehicle taxpayer compliance at the UPTD Service and Retribution of the Province of Bali and service quality, sanctions, awareness, and tax knowledge have a positive effect on motor vehicle tax compliance at the UPTD Service and Retribution Province of the Province. Bali. This research can provide information about progressive tax rates, service quality, sanctions, awareness, and tax knowledge of motor vehicle taxpayer compliance, because this can affect increasing local revenue. Keywords: Progressive Tax Rates, Service Quality, Sanctions, Awareness , And Tax Knowledge
{"title":"Pengaruh Tarif Pajak Progresif, Kualitas Pelayanan, Sanksi, Kesadaran, Dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor","authors":"Desak Ayu Sriary Bhegawati, Yenny Verawati, Gusti Ayu Ratih Widyantari","doi":"10.52158/jaa.v2i1.522","DOIUrl":"https://doi.org/10.52158/jaa.v2i1.522","url":null,"abstract":"One of the most serious problems for economic policy makers is boosting taxpayer compliance rates. Non-compliance in paying motor vehicle taxes is of course a problem every year in almost all districts in Bali. Taxpayer compliance is influenced by various factors, one of which is progressive tax. Progressive taxes are expected to increase regional revenues. In addition to progressive taxes, service quality, sanctions, awareness, and tax knowledge can also trigger an increase in regional income. This study aims to determine the effect of progressive tax rates, service quality, sanctions, awareness, and tax knowledge on motor vehicle taxpayer compliance. The population in this study were all taxpayers at the UPTD Services and Retribution of the Province of Bali in Denpasar City so that a sample of 100 taxpayers was obtained using accidental sampling data determination techniques. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that progressive tax rates have a negative effect on motor vehicle taxpayer compliance at the UPTD Service and Retribution of the Province of Bali and service quality, sanctions, awareness, and tax knowledge have a positive effect on motor vehicle tax compliance at the UPTD Service and Retribution Province of the Province. Bali. This research can provide information about progressive tax rates, service quality, sanctions, awareness, and tax knowledge of motor vehicle taxpayer compliance, because this can affect increasing local revenue. \u0000Keywords: Progressive Tax Rates, Service Quality, Sanctions, Awareness , And Tax Knowledge","PeriodicalId":46321,"journal":{"name":"Journal of Applied Accounting Research","volume":"5 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2023-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88815163","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine the level of effectiveness and efficiency of village fund allocations in improving Allang village development. The tool used in this study uses the ratio of effectiveness and efficiency ratio. The results of this study indicate that the average level of effectiveness in Alang village of 91.57% is included in the effective category, but if you look at the use of village fund allocations in 2018 it is categorized as quite effective with a ratio of 79.23% due to a smaller income budget factor. of revenue realization. The level of efficiency tends to appear less efficient due to the spending relation factor being smaller than the revenue realization. Keywords: effectiveness, efficiency, fund
{"title":"Praktik Efektifitas Dan Efisiensi Dana Desa Untuk Pembangunan Desa Allang Kab. Maluku Tengah","authors":"Juliana Kesaulya, Boni P Behuku","doi":"10.52158/jaa.v2i1.462","DOIUrl":"https://doi.org/10.52158/jaa.v2i1.462","url":null,"abstract":"This study aims to determine the level of effectiveness and efficiency of village fund allocations in improving Allang village development. The tool used in this study uses the ratio of effectiveness and efficiency ratio. The results of this study indicate that the average level of effectiveness in Alang village of 91.57% is included in the effective category, but if you look at the use of village fund allocations in 2018 it is categorized as quite effective with a ratio of 79.23% due to a smaller income budget factor. of revenue realization. The level of efficiency tends to appear less efficient due to the spending relation factor being smaller than the revenue realization. \u0000Keywords: effectiveness, efficiency, fund","PeriodicalId":46321,"journal":{"name":"Journal of Applied Accounting Research","volume":"34 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2023-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90385808","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The objective of this research is to find evidence of Long-Term Debt, Pre-Tax Foreign Income, and Earnings Management on Economic Growth. The data used are manufacturing companies listed on the Indonesia Stock Exchange from 2015-2018. This study's sample was selected using purposive sampling criteria and 12 manufacturing companies. This study uses a panel regression model with the Eviews version 10. This study found that the variable of Long-Term Debt (LTD) has a positive effect, Pre-Tax Foreign Income (PRTX), and Earnings Management (EM) have no effect on Economic Growth (EP). Research contribution gives academics, financial statement users, and regulatory bodies additional literature that Long-Term Debt (LTD) is a component that has a positive impact on Economic Growth (EP).Keywords: Long Term Debt, Pre-Tax Foreign Income, Earnings Management, Economic Growth
本研究的目的是寻找长期债务、税前外国收入和盈余管理对经济增长的影响。使用的数据是2015-2018年在印度尼西亚证券交易所上市的制造业公司。本研究的样本采用有目的的抽样标准和12家制造企业。本研究使用Eviews version 10的面板回归模型。本研究发现，长期债务(LTD)变量对经济增长(EP)有正向影响，税前外国收入(PRTX)和盈余管理(EM)变量对经济增长(EP)没有影响。研究贡献为学术界、财务报表使用者和监管机构提供了额外的文献，证明长期债务(LTD)是对经济增长(EP)有积极影响的一个组成部分。关键词:长期债务，税前国外收入，盈余管理，经济增长
{"title":"Economic Growth Of Manufacturing Companies: Long-Term Debt, Pre-Tax Foreign Income, And Earning Management","authors":"Mumpuni Wahyudiarti Sitoresmi, Agustina Prativi Nugraheni","doi":"10.52158/jaa.v2i1.466","DOIUrl":"https://doi.org/10.52158/jaa.v2i1.466","url":null,"abstract":"The objective of this research is to find evidence of Long-Term Debt, Pre-Tax Foreign Income, and Earnings Management on Economic Growth. The data used are manufacturing companies listed on the Indonesia Stock Exchange from 2015-2018. This study's sample was selected using purposive sampling criteria and 12 manufacturing companies. This study uses a panel regression model with the Eviews version 10. This study found that the variable of Long-Term Debt (LTD) has a positive effect, Pre-Tax Foreign Income (PRTX), and Earnings Management (EM) have no effect on Economic Growth (EP). Research contribution gives academics, financial statement users, and regulatory bodies additional literature that Long-Term Debt (LTD) is a component that has a positive impact on Economic Growth (EP).Keywords: Long Term Debt, Pre-Tax Foreign Income, Earnings Management, Economic Growth","PeriodicalId":46321,"journal":{"name":"Journal of Applied Accounting Research","volume":"67 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2023-06-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83593353","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-30DOI: 10.1108/jaar-11-2022-0290
Saverio Petruzzelli, F. Badia
PurposeThis article investigates the quality of stakeholder engagement (SE) process disclosure in the context of non-financial reporting (NFR) introduced by Directive 2014/95/EU (NFRD). SE implies the involvement of the subjects interested in the organization's activity, according to the principle of inclusiveness and the key concepts of the stakeholder theory (ST).Design/methodology/approachThe authors conducted a content analysis on 75 non-financial statements (NFSs) published by companies listed on the Italian Stock Exchange in 2018 and 2021 to evaluate the evolutionary profiles of SE quality through the years.FindingsThe average level of SE is not significantly high. The research showed an overall poor quality of disclosure concerning stakeholders' key expectations and issues to be addressed and answered. Furthermore, a certain variability emerged in the quality of the disclosure between the various reports, and no significant improvements in SE quality were noted from 2018 to 2021.Research limitations/implicationsThe conclusions provide a replicable method for the analysis of SE quality in NFSs and the development of new standpoints in the ongoing debate on the implications of mandatory legislative frameworks for NFR. Content analyses intrinsically present margins of subjectivity. The sample was limited to a subset of NFS from Italy; hence, the results could be country specific.Practical implicationsThis work suggests some possible ways of improvement of SE practices by companies.Originality/valueOriginal assessment model based on eight variables identified from the academic literature and the most common international sustainability reporting standards. These variables were stakeholder identification, stakeholder selection process, degree of involvement, SE approach, dialogue channels, SE results, different points of view and integration of the SE process.
{"title":"The quality assessment of stakeholder engagement disclosure in the EU mandatory non-financial reporting framework","authors":"Saverio Petruzzelli, F. Badia","doi":"10.1108/jaar-11-2022-0290","DOIUrl":"https://doi.org/10.1108/jaar-11-2022-0290","url":null,"abstract":"PurposeThis article investigates the quality of stakeholder engagement (SE) process disclosure in the context of non-financial reporting (NFR) introduced by Directive 2014/95/EU (NFRD). SE implies the involvement of the subjects interested in the organization's activity, according to the principle of inclusiveness and the key concepts of the stakeholder theory (ST).Design/methodology/approachThe authors conducted a content analysis on 75 non-financial statements (NFSs) published by companies listed on the Italian Stock Exchange in 2018 and 2021 to evaluate the evolutionary profiles of SE quality through the years.FindingsThe average level of SE is not significantly high. The research showed an overall poor quality of disclosure concerning stakeholders' key expectations and issues to be addressed and answered. Furthermore, a certain variability emerged in the quality of the disclosure between the various reports, and no significant improvements in SE quality were noted from 2018 to 2021.Research limitations/implicationsThe conclusions provide a replicable method for the analysis of SE quality in NFSs and the development of new standpoints in the ongoing debate on the implications of mandatory legislative frameworks for NFR. Content analyses intrinsically present margins of subjectivity. The sample was limited to a subset of NFS from Italy; hence, the results could be country specific.Practical implicationsThis work suggests some possible ways of improvement of SE practices by companies.Originality/valueOriginal assessment model based on eight variables identified from the academic literature and the most common international sustainability reporting standards. These variables were stakeholder identification, stakeholder selection process, degree of involvement, SE approach, dialogue channels, SE results, different points of view and integration of the SE process.","PeriodicalId":46321,"journal":{"name":"Journal of Applied Accounting Research","volume":" ","pages":""},"PeriodicalIF":3.0,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48249721","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Erika Nofarisa Puspanugroho, Masculine Muhammad Muqorobin
At this time, public trust in the public accounting profession began to diminish, this was due to the many cases of accounting manipulation. A Public accounting firm (KAP) is a public accounting organization that obtains a license in accordance with laws and regulations that operates in the field of providing professional services in public accounting practice. The auditor profession has been in the public spotlight in recent years. An auditor must have high professionalism in carrying out his duties. The audit results of an auditor must be accountable to interested parties. The auditor's performance is the result of the auditor's work in carrying out the assignment of examining the financial statements of an entity with the aim of determining the fairness of the financial statements. The quality of financial reports is centered on the auditor's performance. To achieve good performance, an auditor must have an attitude of independence. This study aims to determine how independence and professionalism affect auditor performance. The results of this analysis indicate that auditor professionalism and auditor independence have a positive effect on auditor performance. Based on these results, it can be concluded that an auditor who conducts audits in a professional manner will act independently so that the audit results cannot be influenced by other parties. Keywords: Professionalism, Independence, Auditor Performance
{"title":"Profesionalisme Dan Independensi Auditor Terhadap Kinerja Auditor","authors":"Erika Nofarisa Puspanugroho, Masculine Muhammad Muqorobin","doi":"10.52158/jaa.v1i2.452","DOIUrl":"https://doi.org/10.52158/jaa.v1i2.452","url":null,"abstract":"At this time, public trust in the public accounting profession began to diminish, this was due to the many cases of accounting manipulation. A Public accounting firm (KAP) is a public accounting organization that obtains a license in accordance with laws and regulations that operates in the field of providing professional services in public accounting practice. The auditor profession has been in the public spotlight in recent years. An auditor must have high professionalism in carrying out his duties. The audit results of an auditor must be accountable to interested parties. The auditor's performance is the result of the auditor's work in carrying out the assignment of examining the financial statements of an entity with the aim of determining the fairness of the financial statements. The quality of financial reports is centered on the auditor's performance. To achieve good performance, an auditor must have an attitude of independence. This study aims to determine how independence and professionalism affect auditor performance. The results of this analysis indicate that auditor professionalism and auditor independence have a positive effect on auditor performance. Based on these results, it can be concluded that an auditor who conducts audits in a professional manner will act independently so that the audit results cannot be influenced by other parties. \u0000Keywords: Professionalism, Independence, Auditor Performance","PeriodicalId":46321,"journal":{"name":"Journal of Applied Accounting Research","volume":"32 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2023-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81228550","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-15DOI: 10.1108/jaar-12-2022-0329
Nurlan S. Orazalin, C. Kuzey, Ali Uyar, Abdullah S. Karaman
PurposeThis study tests whether corporate social responsibility (CSR) performance is a predictor of the financial sector's financial stability (FS), with the moderation of a sustainability committee.Design/methodology/approachThe sample covers financial sector firms included in the Thomson Reuters Eikon database. The analyses are based on 8,840 firm-year observations for the years between 2002 and 2019 and the country-firm-year fixed-effects (FE) regression analysis is executed.FindingsThe results reveal that CSR initiatives contribute to the financial sector's FS as a whole and the sector's three individual sub-sectors. This proven significant association holds for all sub-sectors, namely insurance, banking, and investment banking. Moreover, the moderation analysis reveals the prominent role of a sustainability committee in bridging CSR performance (CSRP) with FS.Research limitations/implicationsThe findings highlight that meeting societies' expectations pays back in the form of greater FS in the financial sector.Practical implicationsThe findings suggest that CSR engagement helps the financial sector firms manage their risks and alleviates exposure to insolvency. This is because CSR performance promotes firms' accountability and transparency toward stakeholders. The results help motivate managers to pursue CSR goals more seriously to ensure FS. The moderation analysis implies that sustainability committees develop policies and practices to integrate the non-financial and financial goals of the firm.Originality/valueAlthough prior studies have examined the link between CSR and financial performance (FP) in the financial sector, those studies have largely ignored FS in terms of risk-adjusted performance. Besides, prior studies have exclusively focused on the banking sector, but the authors concentrate on the banking, insurance, and investment banking sectors.
{"title":"Does CSR contribute to the financial sector's financial stability? The moderating role of a sustainability committee","authors":"Nurlan S. Orazalin, C. Kuzey, Ali Uyar, Abdullah S. Karaman","doi":"10.1108/jaar-12-2022-0329","DOIUrl":"https://doi.org/10.1108/jaar-12-2022-0329","url":null,"abstract":"PurposeThis study tests whether corporate social responsibility (CSR) performance is a predictor of the financial sector's financial stability (FS), with the moderation of a sustainability committee.Design/methodology/approachThe sample covers financial sector firms included in the Thomson Reuters Eikon database. The analyses are based on 8,840 firm-year observations for the years between 2002 and 2019 and the country-firm-year fixed-effects (FE) regression analysis is executed.FindingsThe results reveal that CSR initiatives contribute to the financial sector's FS as a whole and the sector's three individual sub-sectors. This proven significant association holds for all sub-sectors, namely insurance, banking, and investment banking. Moreover, the moderation analysis reveals the prominent role of a sustainability committee in bridging CSR performance (CSRP) with FS.Research limitations/implicationsThe findings highlight that meeting societies' expectations pays back in the form of greater FS in the financial sector.Practical implicationsThe findings suggest that CSR engagement helps the financial sector firms manage their risks and alleviates exposure to insolvency. This is because CSR performance promotes firms' accountability and transparency toward stakeholders. The results help motivate managers to pursue CSR goals more seriously to ensure FS. The moderation analysis implies that sustainability committees develop policies and practices to integrate the non-financial and financial goals of the firm.Originality/valueAlthough prior studies have examined the link between CSR and financial performance (FP) in the financial sector, those studies have largely ignored FS in terms of risk-adjusted performance. Besides, prior studies have exclusively focused on the banking sector, but the authors concentrate on the banking, insurance, and investment banking sectors.","PeriodicalId":46321,"journal":{"name":"Journal of Applied Accounting Research","volume":" ","pages":""},"PeriodicalIF":3.0,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43823970","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Implementation of audit practices on financial reports by auditors, aims to assess compliance and adherence of entities to regulations, that is financial accounting standards in their preparation. The policy of Community Activities Restrictions Enforcement (CARE) due to the covid-19, limiting the implementation of audits so that they cannot run normally and are carried out by remote auditing. This limitation resulted in the public doubting the quality of the audit on the reliability of the financial statements. With this issue in mind, research was conducted to find out how audit quality was when CARE was implemented during the pandemic. This research was carried out using the method of literature study or literature review, by examining or critically reviewing knowledge, ideas, or findings obtained from within an academically oriented body of literature and formulating theoretical and methodological contributions for certain topics. From the research that has been done, the existence of CARE (Community Activities Restrictions Enforcement) reduces the quality of audits of financial reports. Keywords: audit quality, remote audit, covid-19.
{"title":"Analisis Kualitas Audit Akibat Kebijakan PPKM saat Pandemi Covid-19","authors":"Zainur Rifai","doi":"10.52158/jaa.v1i2.453","DOIUrl":"https://doi.org/10.52158/jaa.v1i2.453","url":null,"abstract":"Implementation of audit practices on financial reports by auditors, aims to assess compliance and adherence of entities to regulations, that is financial accounting standards in their preparation. The policy of Community Activities Restrictions Enforcement (CARE) due to the covid-19, limiting the implementation of audits so that they cannot run normally and are carried out by remote auditing. This limitation resulted in the public doubting the quality of the audit on the reliability of the financial statements. With this issue in mind, research was conducted to find out how audit quality was when CARE was implemented during the pandemic. This research was carried out using the method of literature study or literature review, by examining or critically reviewing knowledge, ideas, or findings obtained from within an academically oriented body of literature and formulating theoretical and methodological contributions for certain topics. From the research that has been done, the existence of CARE (Community Activities Restrictions Enforcement) reduces the quality of audits of financial reports. \u0000 Keywords: audit quality, remote audit, covid-19.","PeriodicalId":46321,"journal":{"name":"Journal of Applied Accounting Research","volume":"1207 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2023-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72528582","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine the selling price of sago tumbu at Ibu Sapia's home industry. Research data comes from primary data obtained directly from the object of research and secondary data obtained from books and other references related to the problem under study. The analysis technique used is quantitative analysis by calculating the selling price of sago grown per fruit using the cost plus pricing method. The results of the study show that the selling price of sago tumbu set by Sapia's mother is lower by calculating the selling price based on the cost plus pricing method.
{"title":"PENENTUAN HARGA JUAL SAGU TUMBU PADA HOME INDUSTRY IBU SAPHIA DI NEGERI MORELA MALUKU TENGAH","authors":"Jacomina V. Litamahuputty, Safani Manilet","doi":"10.52158/jaa.v1i2.456","DOIUrl":"https://doi.org/10.52158/jaa.v1i2.456","url":null,"abstract":"This study aims to determine the selling price of sago tumbu at Ibu Sapia's home industry. Research data comes from primary data obtained directly from the object of research and secondary data obtained from books and other references related to the problem under study. The analysis technique used is quantitative analysis by calculating the selling price of sago grown per fruit using the cost plus pricing method. The results of the study show that the selling price of sago tumbu set by Sapia's mother is lower by calculating the selling price based on the cost plus pricing method.","PeriodicalId":46321,"journal":{"name":"Journal of Applied Accounting Research","volume":"111 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2023-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73984202","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-10DOI: 10.1108/jaar-06-2022-0146
Marko Kureljusic, Erik Karger
PurposeAccounting information systems are mainly rule-based, and data are usually available and well-structured. However, many accounting systems are yet to catch up with current technological developments. Thus, artificial intelligence (AI) in financial accounting is often applied only in pilot projects. Using AI-based forecasts in accounting enables proactive management and detailed analysis. However, thus far, there is little knowledge about which prediction models have already been evaluated for accounting problems. Given this lack of research, our study aims to summarize existing findings on how AI is used for forecasting purposes in financial accounting. Therefore, the authors aim to provide a comprehensive overview and agenda for future researchers to gain more generalizable knowledge.Design/methodology/approachThe authors identify existing research on AI-based forecasting in financial accounting by conducting a systematic literature review. For this purpose, the authors used Scopus and Web of Science as scientific databases. The data collection resulted in a final sample size of 47 studies. These studies were analyzed regarding their forecasting purpose, sample size, period and applied machine learning algorithms.FindingsThe authors identified three application areas and presented details regarding the accuracy and AI methods used. Our findings show that sociotechnical and generalizable knowledge is still missing. Therefore, the authors also develop an open research agenda that future researchers can address to enable the more frequent and efficient use of AI-based forecasts in financial accounting.Research limitations/implicationsOwing to the rapid development of AI algorithms, our results can only provide an overview of the current state of research. Therefore, it is likely that new AI algorithms will be applied, which have not yet been covered in existing research. However, interested researchers can use our findings and future research agenda to develop this field further.Practical implicationsGiven the high relevance of AI in financial accounting, our results have several implications and potential benefits for practitioners. First, the authors provide an overview of AI algorithms used in different accounting use cases. Based on this overview, companies can evaluate the AI algorithms that are most suitable for their practical needs. Second, practitioners can use our results as a benchmark of what prediction accuracy is achievable and should strive for. Finally, our study identified several blind spots in the research, such as ensuring employee acceptance of machine learning algorithms in companies. However, companies should consider this to implement AI in financial accounting successfully.Originality/valueTo the best of our knowledge, no study has yet been conducted that provided a comprehensive overview of AI-based forecasting in financial accounting. Given the high potential of AI in accounting, the authors aimed to bridge this re
目的会计信息系统主要是基于规则的，数据通常是可用的，结构良好。然而，许多会计系统还没有赶上当前的技术发展。因此，财务会计中的人工智能(AI)通常只应用于试点项目。在会计中使用基于人工智能的预测可以实现主动管理和详细分析。然而，到目前为止，关于哪些预测模型已经被用于会计问题评估的知识很少。鉴于缺乏研究，我们的研究旨在总结有关如何将人工智能用于财务会计预测目的的现有发现。因此，作者旨在为未来的研究人员提供一个全面的概述和议程，以获得更多的可推广的知识。设计/方法/方法作者通过进行系统的文献综述，确定了现有的基于人工智能的财务会计预测研究。为此，作者使用了Scopus和Web of Science作为科学数据库。数据收集的最终样本量为47项研究。对这些研究的预测目的、样本量、周期和应用的机器学习算法进行了分析。作者确定了三个应用领域，并详细介绍了所使用的准确性和人工智能方法。我们的研究结果表明，社会技术和可推广的知识仍然缺失。因此，作者还制定了一个开放的研究议程，未来的研究人员可以解决这一问题，以便在财务会计中更频繁、更有效地使用基于人工智能的预测。研究限制/启示由于人工智能算法的快速发展，我们的研究结果只能提供当前研究状态的概述。因此，很可能会应用新的人工智能算法，而这些算法在现有的研究中尚未涉及。然而，感兴趣的研究人员可以利用我们的发现和未来的研究议程来进一步发展这一领域。实际意义鉴于人工智能在财务会计中的高度相关性，我们的研究结果对从业者有几个意义和潜在的好处。首先，作者概述了不同会计用例中使用的人工智能算法。基于这一概述，公司可以评估最适合其实际需求的人工智能算法。其次，从业者可以使用我们的结果作为预测精度可以实现和应该争取的基准。最后，我们的研究确定了研究中的几个盲点，例如确保员工接受公司的机器学习算法。然而，企业应该考虑到这一点，以成功地在财务会计中实施人工智能。原创性/价值据我们所知，目前还没有研究对财务会计中基于人工智能的预测进行全面概述。鉴于人工智能在会计领域的巨大潜力，作者旨在弥合这一研究差距。此外，我们的跨应用视图提供了对特定算法优越性的一般见解。
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