AJAR Asian Journal of Accounting Research最新文献

{"title":"Issues and Challenges of Implementing Fiscal Federalism Faced Under the Reform of A Federal State in Nepal","authors":"U. Khanal","doi":"10.22158/jar.v7n1p37","DOIUrl":"https://doi.org/10.22158/jar.v7n1p37","url":null,"abstract":"After entering the federalism of Nepal, there was a debate about how the budget transfer would be state and local governance for the development of works. In the early days, although the central government would manage the budget, more problems started to appear in the financial transfer process, according to the policy of gradually leaving the responsibility of all the work including infrastructure development and physical construction to the central government. It seems challenging to establish political commitment in the distribution of resources according to the division of powers in the federal system. Instead of transferring resources, the tendency to centralize resources and manage the work of other levels of government by themselves has not gone away. In the top leadership, the tendency to understand federalism as decentralization rather than division of state power between the levels of government prevails. The second challenge of fiscal federalism is the balance, clarity and inter-level cooperation between the levels of government in matters of taxation and revenue. The revenue source at the state level is very low. All levels of government have distributive allocations, high expansion of current expenditure and weak public fiscal accountability. It seems that the allocated efficiency and productivity of public expenditure should be improved. There is no hesitation to rationalize public expenditure by cutting unnecessary expenditure that does not contribute to public services and financial contribution. A balance is needed between the distribution of responsibilities and financial power. For the successful implementation of financial federalism, it is appropriate to give work responsibilities along with spending arrangements. Based on job responsibilities, it is necessary to arrange resources and develop the ability to perform accordingly. A healthy financial system is the backbone for the successful and proper implementation of federalism in any country. There is no choice but to emulate the federalism of Nepal, which is still a milk child, and move forward with the economic, social and cultural development of the country through a transparent, balanced and predictable financial federalism. For that, we should consider the national interest as the motto to prepare a suitable or implementable action plan and move forward.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":"25 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82239102","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}

{"title":"An Exploration of the Ecological Wisdom in Kumazawa Banzan’s Confucian Thought","authors":"Zheng Yan","doi":"10.22158/jar.v7n1p57","DOIUrl":"https://doi.org/10.22158/jar.v7n1p57","url":null,"abstract":"Against the backdrop of an increasingly serious global ecological crisis, scholars have turned their attention to Eastern Confucianism in an attempt to find ecological wisdom in traditional Confucianism in order to seek a path of harmonious development between human beings and nature. Kumazawa Banzan, as a Confucianist and a realist with environmental consciousness who emerged in the context of the severe environmental destruction in the early Edo period, is very representative. In this paper, we will take Kumazawa’s Confucianism as an object of study and explore ecological wisdom in his Confucianism, taking his mountain and forestry thought as an example to understand its contemporary value.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":"60 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80890716","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}

{"title":"Research on the Influencing Factors of Chinese Private Enterprises to Enhance International Competitiveness in the Context of Double-cycle","authors":"Zhou Yuying, L. Rui","doi":"10.22158/jar.v7n1p22","DOIUrl":"https://doi.org/10.22158/jar.v7n1p22","url":null,"abstract":"The world is currently in a state of shrinking global markets and an unstable international trade environment. To pursue economic development in a highly uncertain world environment, it is necessary to promote a new pattern of domestic and international development, which promotes each side of the markets and uses both international and domestic markets to achieve a more robust and sustainable cycle of development. As a typical representative of the vitality of socialist market economy, Chinese private enterprises need not only to develop domestically but also to enhance their international competitiveness. This paper researches and analyzes the current situation of international competitiveness of Chinese private enterprises, and constructs its international competitiveness evaluation indexes by combining the special characteristics of private enterprises themselves, and finally explores the factors influencing the international competitiveness of Chinese private enterprises and the realization mechanism.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89236070","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}

{"title":"An Analysis of Good Qualities of Human Beings Generally and Leaders Especially: An Islamic Law Perspective","authors":"Sohaib Mukhtar, Hafiz Ghulam Abbas","doi":"10.22158/jar.v7n1p10","DOIUrl":"https://doi.org/10.22158/jar.v7n1p10","url":null,"abstract":"Leader is that person who is followed by other persons and not following other persons. Leader inspires other persons and makes more leaders rather than making followers and he is enthusiastic about future and leads a group towards successful and prosperous future. Islamic Law is revelation of Almighty Allah revealed on the last Prophet Muhammad for betterment of human beings in both worlds. Islamic Law is a complete code of life provides guidelines required to be followed in all aspects of life to achieve success. Prophet Muhammad led a group later conquered more than half world by following teachings of Almighty Allah and Prophet Muhammad. The vision of a leader is comprised of (i) Motive, (ii) Intention, and (iii) Object. Motive is an idea developed by leader, intention is an action upon motive and object is the reason of struggle. Some leadership qualities include (i) Truthfulness, (ii) Trustworthiness, (iii) Justice, (iv) Knowledge, (iv) Fearlessness, (v) Calmness, and (vi) Selflessness. This study is a qualitative method of research point out and describe qualities of a leader under verses of Holy Book Quran and authentic traditions of Prophet Muhammad. Almighty Allah says “O’ believers! Fully enter in Islam and do not follow footsteps of an evil, indeed he is your true enemy”. Prophet Muhammad said “Muslim can do other sins but he cannot tell a lie”. Similarly, a Muslim cannot defraud his followers otherwise he cannot be considered a good leader. Knowledgeable and powerful person is given more importance under Islam Law over a lay man and a weak person and he who accepts Islam and believes in (i) Almighty Allah, (ii) His angels, (iii) His books including Holy Quran (iv) His messengers including Prophet Muhammad, (v) day of judgment, (vi) good-bad fate, and (vii) resurrection after death has no fear of future and he is not sad on his past. It is therefore recommended that youngsters are required to follow teachings prescribed in Holy Quran and authentic traditions of Prophet Muhammad for benefits in this world as well as in hereafter.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":"89 2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89395004","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}

{"title":"The impact of audit data analytics on audit quality and audit review continuity in Thailand","authors":"Kanthana Ditkaew, M. Suttipun","doi":"10.1108/ajar-04-2022-0114","DOIUrl":"https://doi.org/10.1108/ajar-04-2022-0114","url":null,"abstract":"PurposeThe main objective of this study is to examine the impact of audit data analytics (ADA) on audit quality (AQ) and audit review continuity (ARC).Design/methodology/approachUsing 452 CPAs in Thailand as samples, mail questionnaires were used and sent to collect the data. Descriptive analysis, correlation matrix and path analysis were used to analyze the data.FindingsThe results of this study indicated that audit data analytics had a positive impact on AQ and ARC. Cybersecurity, used as a moderator in this study, was found to be the interaction between ADA, AQ and review continuity.Practical implicationsAuditors and audit firms can consider using big data in their data analytics to improve AQ and ARC.Originality/valueResource advantage theory has been used in this study to explain the impact of ADA on AQ and ARC in Thailand.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45339526","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}

{"title":"Analysis of the rate of growth of intellectual capital ability in predicting present and future profitability of Sharia commercial banks in Indonesia","authors":"S. Wahyuni, Pujiharto Pujiharto, B. Pratama, S. Azizah","doi":"10.1108/ajar-10-2021-0226","DOIUrl":"https://doi.org/10.1108/ajar-10-2021-0226","url":null,"abstract":"PurposeThis research examines the growth of intellectual assets in Islamic banking (IB) in Indonesia and intellectual capital (IC) growth to predict Islamic commercial banks' (ICBs) current and future profitability.Design/methodology/approachThis research is a quantitative descriptive research, a study that emphasizes theory testing by measuring research variables with numbers that aim to test the hypothesis. The object of this research is sharia banking companies listed on the Indonesia Stock Exchange during 2014–2019. This study takes IB companies as an object because IB has its types of relatively different transactions from conventional banking or commercial banks.FindingsThe results show that the rate of growth of IC (ROGIC) for ICBs in Indonesia can predict the current year's financial performance but has not been able to predict the profitability of the future year.Originality/valueThis study examines the predictive value rate of IC return in predicting current and next three years’ earnings, which previous researchers have never done.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44645105","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}

{"title":"DAMPAK INTELEKTUAL CAPITAL DALAM GREEN MANAGEMENT","authors":"Luh Kalpika Jyunda Aryputri Suardyana, Ni Putu Riska Suandari","doi":"10.51713/jarac.v4i1.72","DOIUrl":"https://doi.org/10.51713/jarac.v4i1.72","url":null,"abstract":"Administrasi tenaga kerja ekologis adalah proses yang juga sepenuhnya mencakup prosedur administrasi tenaga kerja. Manajemen tenaga kerja yang ramah lingkungan adalah bagian utama dari penciptaan keuntungan dan menghindari pemborosan dalam rutinitas bisnis sehari-hari, untuk memeriksa hubungan antara green management dan pergerakan keuangan perusahaan. Sebagian besar penelitian memiliki beberapa faktor tertentu yang menentukan fungsi gree management sumber daya manusia. Studi ini menambahkan beberapa spesifikasi yang terkait dengan hasil keuangan dengan menggunakan atau mengikuti praktik manajemen ekologis. Ini adalah studi konseptual dari literatur tahun sebelumnya.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":"347 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75944358","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}

{"title":"PENGARUH KESESUAIAN TUGAS, PELATIHAN DAN EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN PADA LEMBAGA PERKREDITAN DESA (LPD) PEMAKAI SISTEM DIGITAL DI KABUPATEN BADUNG","authors":"Ni Putu Dila Ristya Rahayu, Komang Fridagustina Adnantara, Laras Oktaviani","doi":"10.51713/jarac.v4i1.65","DOIUrl":"https://doi.org/10.51713/jarac.v4i1.65","url":null,"abstract":"The application of information technology is an important thing to do because information technology has a strategic role for the governance and development of a business entity, including LPD especially in the financial sector. LPD management in badung regency is inseparable from the use of information technology. This information technology is used to manage online transactions, such as paying electricity bills and making financial reports. This study aims to determine the effect of task suitability, training and the effectiveness of the application of accounting information systems on employee performance. The population in this study is the Lembaga Perkreditan Desa (LPD) in Badung Regency with the sample used as many as 168 respondents. The data analysis technique used in this research is multiple linear regression. Based on the results of the study, it can be seen that : (1) the suitability of the accounting information system task has a positive and significant effect on employee performanc. (2) accounting information system training has a significant positive effect on employee performance. (3) the effectiveness of the application of accounting information systems has a significant and positive effect on employee performance. The magnitude of the influence of independent variables on employee performance is 50.7%, while the remaining 49,3% is influenced by other factors outside of this study.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":"42 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91141732","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}

{"title":"PENGARUH FEE AUDIT, TIME BUDGET PRESSURE, DUE PROFESSIONAL CARE, DAN INTEGRITAS AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BALI","authors":"Ni Komang Riskayani, Gde Herry Sugiarto Asana","doi":"10.51713/jarac.v4i1.70","DOIUrl":"https://doi.org/10.51713/jarac.v4i1.70","url":null,"abstract":"This study aims to determine the effect of audit fee, time budget pressure, due professional care and auditor integrity on audit quality. This research was conducted at a Public Accounting Firm in Bali registered with the Indonesian Institute of Public Accountants as of January 2021 with a total of 17 Public Accounting Firms. The sampling technique of this study used the porpusive sampling method, so that the research sample used was 70 auditors. The data analysis technique used in the research is descriptive statistic, data quality test, classical assumption test and multiple linear regression analysis with the help os SPSS 25 software for windows. The result of the research on audit fee, time budget pressure, due professional care and auditor integrity have a positive and significant effect on audit quality. The test results of the coefficient of determination (Adjust R Square) of 0,054 which means that 54% of the variables audit fee, time budget pressure, due professional care, and auditor integrity and the remaining 46% are explained by other factors not included in this research model","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82177397","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}

{"title":"PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS DAN UKURAN PERUSAHAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN WHOLESALE YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Zyotya Melviana Kusuma, Tiara Kusuma Dewi, I Ketut Yudana Adi","doi":"10.51713/jarac.v4i1.71","DOIUrl":"https://doi.org/10.51713/jarac.v4i1.71","url":null,"abstract":"This research was conducted on a wholesale company in Indonesia. The purpose of this study was to determine the effect of profitability, liquidity, solvency and firm size on audit report lag in wholesale companies in Indonesia. The independent variables in this study are profitability (X1), liquidity (X2), solvency (X3) and firm size (X4). While the dependent variable in this study is the audit report lag. The population in this study are all wholesale companies listed on the Indonesia Stock Exchange in 2017-2020 with a total of 12 companies that meet the research criteria that have been set. The research method used is quantitative research with data analysis using multiple linear regression analysis which is processed with the SPSS 16 statistical program. The results of the analysis show the regression model Y = 55,734 -22.483X1-1,289X2-19,903X3+1,335X4+e. The results of this study indicate that audit report lag is significantly affected by solvency and firm size. Liquidity and profitability do not affect audit report lag.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":"94 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80627908","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}