Advances in Applied Accounting Research最新文献

Moderating role of human resource competence: Information technology and internal control's impact on regional financial report quality 人力资源能力的调节作用:信息技术和内部控制对区域财务报告质量的影响

Advances in Applied Accounting Research Pub Date : 2023-05-31 DOI: 10.60079/aaar.v1i2.98

Allung Prasetio, Jamaluddin Majid, Muhammad Sapril Sardi Juardi

{"title":"Moderating role of human resource competence: Information technology and internal control's impact on regional financial report quality","authors":"Allung Prasetio, Jamaluddin Majid, Muhammad Sapril Sardi Juardi","doi":"10.60079/aaar.v1i2.98","DOIUrl":"https://doi.org/10.60079/aaar.v1i2.98","url":null,"abstract":"This study's objective is to examine the influence of information technology and internal control on the quality of financial reports, with HR competency functioning as a moderator. This is a quantitative investigation with a focus on causation. This study's population comprised of SKPD Luwu Utara Regency Government employees and staff with at least one year of service. With 52 respondents, the sampling technique employed was a purposive one. This investigation utilizes primary data collected directly via questionnaires. Using standard assumption tests, such as normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests, the results of the questionnaire have been examined for their validity and dependability. Methods for testing hypotheses include multiple linear regression analysis and moderate regression analysis with an interaction approach. Using the application program SPSS 25, the analysis was conducted. Internal control has a positive and statistically significant influence on the quality of financial reports, whereas information technology has no such effect. According to the moderation analysis, HR competence can moderate the relationship between information technology and financial report quality but not the relationship between internal control and financial report quality.","PeriodicalId":169562,"journal":{"name":"Advances in Applied Accounting Research","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123585289","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}

引用次数: 0

Analysis of Papua Provincial Government's Implementation of Accrual-Based Local Government Financial Reporting 巴布亚省政府实施权责发生制地方政府财务报告分析

Advances in Applied Accounting Research Pub Date : 2023-05-31 DOI: 10.60079/aaar.v1i2.96

Yaya Sonjaya

{"title":"Analysis of Papua Provincial Government's Implementation of Accrual-Based Local Government Financial Reporting","authors":"Yaya Sonjaya","doi":"10.60079/aaar.v1i2.96","DOIUrl":"https://doi.org/10.60079/aaar.v1i2.96","url":null,"abstract":"This research is associative research, which aims to explain the effect of education level, work experience, training and position on the application of accrual-based financial report preparation in the Papua Province Regional Government OPD. The sample technique in this study uses nonprobability sampling with purposive sampling technique, with a population and sample size of 70 respondents. Based on the results of the t test analysis, it shows that partially the level of education, work experience, training and position have a positive and significant effect on the application of accrual-based financial report preparation. Based on the results of the F test analysis, it is obtained that the T count is 197.541> from the T table with a significance level of 000, it can be concluded that simultaneously the variables of education level, work experience, training and position have a positive and significant effect on the application of accrual-based financial report preparation in the OPD of the Papua Province Regional Government with the acquisition of the adjusted r-square value shows a number of 0.920, meaning that the variables of education level, work experience, training and position contribute 92.0% to the application of accrual-based financial report preparation while the remaining 8.0% is influenced or explained by other variables not included in this research model.","PeriodicalId":169562,"journal":{"name":"Advances in Applied Accounting Research","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127932405","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}

引用次数: 0

Financial Performance Analysis Using the Economic Value Added Method 运用经济增加值法进行财务绩效分析

Advances in Applied Accounting Research Pub Date : 2023-05-31 DOI: 10.60079/aaar.v1i2.89

Andi Jenni Indriakati

引用次数: 0

How Good Corporate Governance Influences Company Value through Financial Performance 良好的公司治理如何通过财务业绩影响公司价值

Advances in Applied Accounting Research Pub Date : 2023-05-31 DOI: 10.60079/aaar.v1i2.97

Muslim Muslim

引用次数: 0

Internal Control System for Cash Receipts in Hospitals 医院现金收入的内部控制制度

Advances in Applied Accounting Research Pub Date : 2023-05-31 DOI: 10.60079/aaar.v1i2.102

U. Kalsum, Kirana Ikhtiari

引用次数: 0

Comparison of Hotel Room Costs and Activity Based Costing System Using Hotel Sarlime Calculation 酒店客房成本与活动成本法的比较

Advances in Applied Accounting Research Pub Date : 2023-01-28 DOI: 10.60079/aaar.v1i1.30

Asriani Junaid

引用次数: 0

Employee Payroll Accounting System and Procedure Analysis 员工工资核算系统及程序分析

Advances in Applied Accounting Research Pub Date : 2023-01-28 DOI: 10.60079/aaar.v1i1.34

Putri Aisyah Salsabila

{"title":"Employee Payroll Accounting System and Procedure Analysis","authors":"Putri Aisyah Salsabila","doi":"10.60079/aaar.v1i1.34","DOIUrl":"https://doi.org/10.60079/aaar.v1i1.34","url":null,"abstract":"This study aims to determine the payroll accounting system and procedures for employees at PT. Makassar Cellular Telecommunications. Sources of data used are primary data with data collection techniques of observation, interviews, and documentation. Data analysis used descriptive qualitative technique, namely descriptive analytical method that compares the existing theory with the results of the research collected. The results of the study indicate that the payroll accounting system includes related functions, namely staffing, payroll section maker, timekeeping section, accounting section and finance section. Documents used in the payroll accounting system include supporting documents for salary changes, recapitulation of payroll registers, salary statements and proof of cash outflows. The accounting records used are general journals. Payroll procedures include procedures for recording time, procedures for making payroll, recording procedures for making proof of payment and procedures for paying salaries. Internal controls implemented include organization, authorization systems and recording procedures as well as healthy practices. This is also supported by the company's technological developments. Based on the results of these studies, it is known that the payroll accounting system of PT. Makassar Cellular Telecommunication has been effective and efficient.","PeriodicalId":169562,"journal":{"name":"Advances in Applied Accounting Research","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125782368","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}

引用次数: 0

Determination of the Company's Cost of Production 公司生产成本的确定

Advances in Applied Accounting Research Pub Date : 2023-01-28 DOI: 10.60079/aaar.v1i1.35

A. Amiruddin

引用次数: 0

Inventory Management Analysis in Creating Corporate profits 在创造企业利润中的库存管理分析

Advances in Applied Accounting Research Pub Date : 2023-01-28 DOI: 10.60079/aaar.v1i1.33

Hamzah Ahmad

{"title":"Inventory Management Analysis in Creating Corporate profits","authors":"Hamzah Ahmad","doi":"10.60079/aaar.v1i1.33","DOIUrl":"https://doi.org/10.60079/aaar.v1i1.33","url":null,"abstract":"This research was conducted at PT. Ade Sultra Persada which is located on Jl. Y. Wayong ByPass Lepo-lepo, Kendari, Southeast Sulawesi. The object of this research is inventory management in creating profit that uses in addition to the period order quantity method, it also uses the last-in-first-out (LIFO) method. Sources of data used are observations and interviews of tax and accounting staff. Secondary data sources are income statements and cash flow statements, lists of assets, depreciation, and annual tax returns. The analytical method used in this research is descriptive analysis. inventory management PT. Ade Sultra Persada The gas station unit is not in accordance with the applicable Organizational Work Procedures (TKO). The fuel supply storage depot must be strategically located, in order to avoid flooding like several years ago, to anticipate the occurrence of losses caused by the fuel distribution pipe not being managed properly, it is still necessary to check periodically to avoid fuel evaporation caused by the pipe, when to fill up supplies. The fuel in the depot has not been controlled properly, resulting in the company experiencing losses or decreasing profits due to evaporation","PeriodicalId":169562,"journal":{"name":"Advances in Applied Accounting Research","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123817216","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}

引用次数: 0

Income Tax Calculation and Deposit Analysis 所得税计算与存款分析

Advances in Applied Accounting Research Pub Date : 2023-01-28 DOI: 10.60079/aaar.v1i1.36

Kirana Ikhtiari

引用次数: 0