KnE Social Sciences最新文献_第3页

Digital Transformation in Accounting: Navigating the Future of the Profession Through Systematic Review and Meta-analysis 会计数字化转型：通过系统回顾和元分析引领行业未来

KnE Social Sciences Pub Date : 2024-07-04 DOI: 10.18502/kss.v9i20.16467

Ekki Juniardi, Donny Maha Putra

{"title":"Digital Transformation in Accounting: Navigating the Future of the Profession Through Systematic Review and Meta-analysis","authors":"Ekki Juniardi, Donny Maha Putra","doi":"10.18502/kss.v9i20.16467","DOIUrl":"https://doi.org/10.18502/kss.v9i20.16467","url":null,"abstract":"This research conducts a systematic literature review using the PRISMA framework to examine the impact of digital technology on the accounting profession, focusing on its implications for the training and practice of future accountants. Central themes explored include Big Data, data analytics, artificial intelligence, blockchain technology, and the integration of these technologies into accounting education and practice. The review analyzes studies published between 2019 and 2023, emphasizing the need for future accountants to adapt to significant technological advancements. Key findings highlight the importance of developing skills in questioning, critical thinking, data analysis, and effective communication to utilize digital technologies effectively. The study also reveals a shift in the accounting curriculum toward integrating contemporary skills like sustainability, technology issues, and ethical considerations in response to the evolving demands of the profession. A gap between theoretical research and practical application is identified, suggesting the need for empirical studies on the real-world implementation of digital technologies in accounting. The research concludes that future accountants must be adept in both new technologies and traditional accounting principles, advocating for a balanced and forward-looking approach in accounting education. The study provides recommendations for future research, including expanding the scope to emerging technologies and global perspectives and bridging the gap between theory and practice. This research contributes to the understanding of the dynamic interplay between technology and accounting, highlighting the need for ongoing adaptation in the accounting sector. \u0000Keywords: digital technology, accounting, Big Data, artificial intelligence, systematic literature review, PRISMA","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":" 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141679308","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

Karst Concerns: Understanding Resident Perceptions on Water Pollution Management in Guizhou, China 关注岩溶：了解中国贵州居民对水污染管理的看法

KnE Social Sciences Pub Date : 2024-07-04 DOI: 10.18502/kss.v9i20.16538

Yuji Mou, Jeerakiat Apibunyopas, Trairong Swatdikun

{"title":"Karst Concerns: Understanding Resident Perceptions on Water Pollution Management in Guizhou, China","authors":"Yuji Mou, Jeerakiat Apibunyopas, Trairong Swatdikun","doi":"10.18502/kss.v9i20.16538","DOIUrl":"https://doi.org/10.18502/kss.v9i20.16538","url":null,"abstract":"Water pollution is a critical global concern with profound implications for public health and well-being. This study delves into the perspectives of residents and environmental protection department staff in Karst regions of Guizhou Province, China, examining their perceptions of government-led water pollution management. Surveying 384 residents and conducting interviews with 5 environmental protection professionals, the research employs both descriptive and inferential statistical analyses. Findings highlight household and construction/domestic waste as key contributors to water pollution, significantly impacting urban living. The study underscores the necessity for comprehensive government intervention to address pervasive water pollution issues. Notably, diverse demographics exhibit distinct perceptions toward water pollution control, emphasizing the need for tailored awareness campaigns. Recommendations include refining central government strategies, clarifying the roles of local governance entities and the market, and prioritizing targeted environmental education to foster a more effective approach to water pollution prevention and control. \u0000Keywords: Karst regions, water pollution perception, mass participation","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":" 20","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141680262","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

Managerial Ownership and Managerial Ability on Tax Avoidance: Moderating Role of Firm Size 管理者所有权和管理者能力对避税的影响：公司规模的调节作用

KnE Social Sciences Pub Date : 2024-07-04 DOI: 10.18502/kss.v9i20.16495

Syifa Saida Rahma, Masripah

引用次数: 0

Moderating Effect of Inflation Rate on the Relationship Between Earnings Retention Ratio and Share Price of Banks 通货膨胀率对银行收益留存率与股价之间关系的调节作用

KnE Social Sciences Pub Date : 2024-07-04 DOI: 10.18502/kss.v9i20.16539

Ahmed Dahiru Ahmed, Ekawati Jati Wibawaningsih, Muhammad Auwal Kabir

引用次数: 0

Ownership Structure and Tax Aggressiveness: Empirical Evidence from Indonesia 所有权结构与税收积极性：印度尼西亚的经验证据

KnE Social Sciences Pub Date : 2024-07-04 DOI: 10.18502/kss.v9i20.16530

Lidya Primta Surbakti, Muhammad Auwal Kabir, Hendrik Elisa Sutejo Samosir3

{"title":"Ownership Structure and Tax Aggressiveness: Empirical Evidence from Indonesia","authors":"Lidya Primta Surbakti, Muhammad Auwal Kabir, Hendrik Elisa Sutejo Samosir3","doi":"10.18502/kss.v9i20.16530","DOIUrl":"https://doi.org/10.18502/kss.v9i20.16530","url":null,"abstract":"This research paper examined how tax aggressiveness is influenced by ownership structure (managerial ownership, foreign ownership, and family ownership). The study used a population of 53 companies that engage in manufacturing sector and have been listed on the Indonesian Stock Exchange (BEI) from 2020 to 2022. In this study, tax aggressiveness was measured by effective tax rate and book-tax difference models. It also examined the relationship between foreign ownership, family ownership, and managerial ownership with tax aggressiveness using a regression model analysis with the aid of STATA. It was found that a significant relationship exists between managerial ownership and effective tax rate, similar to family ownership and book-tax difference. This implies that manufacturing companies in Indonesia that were dominated by family ownership and managerial ownership could reduce tax aggressiveness. In addition, this research also found that large companies in Indonesia tend to do more tax aggressiveness than small companies. \u0000Keywords: tax aggressiveness, management ownership, foreign ownership, family ownership, Indonesia.","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":"18 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141837622","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

Development of Sustainability in Accounting - Cognitive and Conceptual Approaches 会计中的可持续性发展--认知和概念方法

KnE Social Sciences Pub Date : 2024-07-04 DOI: 10.18502/kss.v9i20.16499

Turiman, Suharyono, Amrie Firmansyah

{"title":"Development of Sustainability in Accounting - Cognitive and Conceptual Approaches","authors":"Turiman, Suharyono, Amrie Firmansyah","doi":"10.18502/kss.v9i20.16499","DOIUrl":"https://doi.org/10.18502/kss.v9i20.16499","url":null,"abstract":"The question of continuity has become a worldwide concern, drawing the attention of every government. Economic performance is no longer the only factor used to determine organizational success. Supremacy and competitiveness demand attention to environmental and social activities. The function of accountants has also evolved. Reporting, managing the creation, and maintenance of assessment reports is solely the responsibility of the shareholders. This study aims to examine the continuity of accounting evolution. This study employed a scoping review as its methodology. Research data on sustainable accounting was gathered from various national and international academic papers. The findings indicate that accountants are essential for long-term economic prosperity. Accountants should be able to provide sustainability reports on a level with financial statements. They should be able to assess the quality level of the sustainability report. According to the findings of this study, an accountant is necessary for a healthy economy. The accountants’ capacity to prepare should be able to assess the quality of the report’s continuity. Apart from this, accountants play an important role in setting effective standards for report continuity. \u0000Keywords: sustainability accounting, sustainability reporting, sustainable development","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":" 18","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141677639","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

The Crisis of Globalization and Sustainability 全球化和可持续性危机

KnE Social Sciences Pub Date : 2024-07-04 DOI: 10.18502/kss.v9i20.16490

Surajit Mazumdar

引用次数: 0

Does Shariah Supervisory Board Moderate the Effect of Islamicity Performance Index and Intellectual Capital on Financial Performance? 伊斯兰教法监事会是否会调节伊斯兰绩效指数和智力资本对财务绩效的影响？

KnE Social Sciences Pub Date : 2024-07-04 DOI: 10.18502/kss.v9i20.16498

Zahrah Salsabila, Shinta Widyastuti

{"title":"Does Shariah Supervisory Board Moderate the Effect of Islamicity Performance Index and Intellectual Capital on Financial Performance?","authors":"Zahrah Salsabila, Shinta Widyastuti","doi":"10.18502/kss.v9i20.16498","DOIUrl":"https://doi.org/10.18502/kss.v9i20.16498","url":null,"abstract":"This research aims to analyze the effect of Islamicity Performance Index and intellectual capital on financial performance in Islamic banks moderated by Shariah supervisory board. The research used 168 sample data from 36 companies consisting of Sharia Bank (BUS) and Sharia enterprise unit (UUS) registered by Otoritas Jasa Keuangan in 2018-2022. The analysis technique used is multiple linear regression analysis with STATA version 17, as a tool. The result concluded profit sharing ratio, zakat performance ratio, Islamic income vs non-Islamic income ratio, and intellectual capital do not affect financial performance. Meanwhile, an equitable distribution ratio has a positive effect on financial performance. The Sharia supervisory board does not strengthen the effects of the profit sharing ratio, zakat performance ratio, and Islamic income vs non-Islamic income ratio. However, the Shariah supervisory board strengthens the effect of equitable distribution ratio and intellectual capital on financial performance. The research contributes to developing new insight into the recent phenomena and the novelty of variables. Research limitations are only using 4 of the 7 Islamicity Performance Index proxies, the object is only in the Indonesian region, and the literature on Sharia supervisory boards is limited. \u0000Keywords: financial performance, intellectual capital, Islamic banking, Islamicity Performace Index, Sharia supervisory board","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":" 44","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141678155","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

Local Finance and Regional Expenditures: Is There a Flypaper Effect in Indonesia? 地方财政与地区支出：印度尼西亚是否存在蝇头小利效应？

KnE Social Sciences Pub Date : 2024-07-04 DOI: 10.18502/kss.v9i20.16474

Try Firda Rahmasari, Dewi Darmastuti, Khalid Ardhi Nurrahman

{"title":"Local Finance and Regional Expenditures: Is There a Flypaper Effect in Indonesia?","authors":"Try Firda Rahmasari, Dewi Darmastuti, Khalid Ardhi Nurrahman","doi":"10.18502/kss.v9i20.16474","DOIUrl":"https://doi.org/10.18502/kss.v9i20.16474","url":null,"abstract":"The granting of authority based on regional autonomy should be able to create local government independence to manage their own finances through local own-source revenue and promote sustainable economic growth. However, many previous studies have found the flypaper effect phenomenon in Indonesia. This research aims to determine the effect of local own-source revenue, intergovernmental transfers, and local government financing on local government expenditure and detect the flypaper effect phenomenon in Indonesia. This quantitative method with a purposive sampling technique has been used to obtain data from 467 regencies/cities in Indonesia for the fiscal year 2021. Hypothesis testing in this research employs multiple linear regression analysis. The research result shows local own-source revenue, general allocation fund, special allocation fund, and revenue sharing fund do not affect local government expenditure, and local government financing positively affects local government expenditure. This research did not find the flypaper effect in local governments in Indonesia but identified other funding mechanisms to meet the needs of local government expenditure derived from local government financing. \u0000Keywords: flypaper effect, local own-source revenue, intergovernment transfers, local government financing, regional expenditures","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":" 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141678737","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

The Effect of Audit Committee Size, Board Size, and Women on the Board on the Disclosure of Environment, Social, and Good Governance (ESG) Reports Before and During the COVID-19 Pandemic in Indonesian Mining Companies 印度尼西亚矿业公司在 COVID-19 大流行之前和期间披露环境、社会和善治 (ESG) 报告时，审计委员会规模、董事会规模和董事会中女性人数的影响

KnE Social Sciences Pub Date : 2024-07-04 DOI: 10.18502/kss.v9i20.16469

Hanung Desy Hapsari, Dianwicaksih Arieftiara

{"title":"The Effect of Audit Committee Size, Board Size, and Women on the Board on the Disclosure of Environment, Social, and Good Governance (ESG) Reports Before and During the COVID-19 Pandemic in Indonesian Mining Companies","authors":"Hanung Desy Hapsari, Dianwicaksih Arieftiara","doi":"10.18502/kss.v9i20.16469","DOIUrl":"https://doi.org/10.18502/kss.v9i20.16469","url":null,"abstract":"In terms of ESG disclosure moderated by the role of internal audit, the size of the audit committee, board of commissioners, and women on the committee were tested in this study. The control variables used were Covid dummy, leverage, and company size. This study used mining companies with the observation period 2016-2022. For this panel data analysis method, a panel regression model was used. The novelty of this research is testing before and after the pandemic for ESG and using Bloomberg ESG data. The results of this study are inconsistent with previous research, which states that the size of the audit committee, board of commissioners, and women on the committee have no impact because each company studied has an internal audit division. The audit committee and board of commissioners in ESG disclosure are responsible for overseeing management policies, general management operations, and providing advice. The research shows that ESG disclosure moderated by the internal audit is not influenced by audit committee size, board, and women on the committee. \u0000Keywords: audit committee size, board size, dummy Covid, ESG, women on board","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":" 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141678802","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