scholarly journals The Effectiveness between Emoticons and Traditional Figures on Presenting Accounting Information

2018 ◽  
Vol 7 (3.30) ◽  
pp. 348
Author(s):  
Lita Kusumasari ◽  
Kusumasari Wahyu Anggoro ◽  
Miswanto .
Keyword(s):  
Accounting Information ◽  
Financial Statements ◽  
Average Score ◽  
Net Income ◽  
Alternative Communication ◽  
Economic Activities ◽  
Financial Reports ◽  
Grammatical Rule ◽  
Result Show ◽  
Management Students

Accounting is business language. A language has two components that are symbol and grammatical rule. Accounting information usually presented as the set of procedures for creating financial reports. Based on framework for the preparation and presentation of financial statements, information provided in financial statements are useful to users if it has qualitative characteristics. One of the characteristics is understandability. For this purpose, users are assumed to have a reasonable knowledge of business and economic activities and accounting and a willingness to study the information with reasonable diligence. Accounting information usually presents as numbers and conventional graph. Previous studies suggest that schematic faces is used as alternative communication for accounting information. Existing application of schematic faces is found by Chernoff. In the modern age, people is get used to know emoticon as symbol for communicate easily, so this paper employs emoticon not the Chernoff faces. This research is aimed to know the impacts on the effectiveness between emoticon and traditional figure on presenting accounting information.  The analysis of company net income, current ratio, liquidity ratio, return on asset and earning per share are presented in traditional figures and emoticons. Respondent has to find out which company is better performance compare to the other. Method of analysis are descriptive statistic and differential t-test. Respondents are accounting and management students which are taken by purposive random sampling. The result show that respondents have better average score on choosing the better company using emoticon (88.18) compares to traditional figure (82.72). The effectiveness of financial information is also significantly evidenced in emoticons compare to traditional figure.   

scholarly journals The Effect of Accounting Information System and Internal Control System on the Quality of Financial Reports at PT Semen Baturaja (Persero) Tbk.

2021 ◽  
Vol 2 (3) ◽  
pp. 48-59
Author(s):  
Ciko Arfismanda ◽  
Maulan Irwadi ◽  
R.M. Rum Hendarmin
Keyword(s):  
Information System ◽  
Control System ◽  
Internal Control ◽  
Accounting Information ◽  
Financial Statements ◽  
Financial Reports ◽  
Accounting Information System ◽  
Internal Control System ◽  
System Variables

This study aims to analyze partially and simultaneously the effect of accounting information systems and internal control systems on the quality of financial reports at PT. Semen Baturaja (Persero) Tbk. The data used came from observation and questionnaires to 60 respondents. This research method uses a quantitative approach using multiple linear regression. The results of the study partially show that both accounting information and internal control system variables have a significant positive effect on the quality of financial statements. The results of the study using the coefficient of determination (R2) obtained a value of 0.464. This shows that the large contribution of the accounting information system and internal control system variables can explain the quality of financial statements by 46.4%, the remaining 53.6% can be explained by other variables not included in this study.

scholarly journals The Effect of Good Corporate Governance and Accounting Information Systems on the Quality of Financial Statements

2021 ◽  
Vol 5 (1) ◽  
pp. 168-174
Author(s):  
Zahra Harlianti Sujana
Keyword(s):  
Corporate Governance ◽  
Information Systems ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Financial Statements ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Good Corporate Governance

This study aims to determine how the influence of good corporate governance and accounting information systems on the quality of financial reports at PT Pos Indonesia (Persero) Bandung City. The factors tested in this study are good corporate governance and accounting information systems as independent variables. Meanwhile, the quality of financial reports is the dependent variable. The research method used in this research is the verification method. The population in this study were employees of the finance department at PT.Pos Indonesia (Persero) Bandung. The sampling technique used in this study is a non-probability sampling technique with a saturated sampling method, so that the sample in this study was 34 employees. The analytical method used in this study is multiple linear regression analysis using the Statistical Package for Social Sciences (SPSS) Ver.23.00. The results of research partially and simultaneously show that good corporate governance and accounting information systems affect the quality of financial reports at PT Pos Indonesia (Persero) Bandung City. In addition, the magnitude of the influence of good corporate governance and accounting information systems in contributing to the influence of the quality of financial reports is 55.3%. Keywords: Good Corporate Governance, Accounting Information Systems, and Quality of Financial Statements.

scholarly journals Decision Usefulness Approach Of Accounting Information: Bagaimana Informasi Akuntansi Menjadi Useful ?

2010 ◽  
Vol 2 (1) ◽  
pp. 92
Author(s):  
Zarah Puspitaningtyas
Keyword(s):  
Expected Utility ◽  
Accounting Information ◽  
Financial Statements ◽  
Relevant Information ◽  
Decision Makers ◽  
Individual Decision ◽  
Financial Reports ◽  
Decision Usefulness ◽  
Selection Of

AbstractApplication of decision usefulness approach to produce accounting information that is relevant and reliable. Relevant information, that has the capacity to affect the confidence of investors about future returns, and should be released in a timely manner.The concept of decision usefulness of accounting information plays an important role in identifying problems for users of financial reports and selection of accounting information that users of financial statements to make the best decision. To apply the concept of decision usefulness is necessary linkages with the various theories in economics and finance. Decision usefulness approach assumes that individual decision makers are rational, that is individuals who will choose the action that will yield the highest expected utility.

scholarly journals Analisis Penerapan Akuntansi dan Penggunaan Informasi Akuntansi Pada UMKM

2021 ◽  
Vol 4 (1) ◽  
pp. 1
Author(s):  
Fibaroina Nida Fatkhiyah ◽  
Rahman El Junusi ◽  
Nurudin Nurudin ◽  
Faris Shalahuddin Zakiy
Keyword(s):  
Accounting Information ◽  
Financial Statements ◽  
Cash Flows ◽  
Financial Reports ◽  
Descriptive Case Study ◽  
Study Approach ◽  
Operational Information ◽  
Qualitative Descriptive ◽  
Accounting Recognition

The purpose of this study is to determine the extent to which accounting records are applied and the use of accounting information for MSMEs. The research method used is a qualitative descriptive case study approach. The object of this study took 10 MSMEs registered in the financing of Bank BRI Syariah KCP Semarang. Collecting data from this study using interview methods, questionnaires, and documentation. The data obtained were triangulated and analyzed. The results of this study, that the application of accounting records and the use of accounting information on MSMEs registered in the financing of Bank BRI Syariah KCP Semarang has been implemented even though it is still simple in nature. MSMEs have made accounting recognition such as assets, liabilities, equity, income, and cost of goods and expenses. Financial reports are made in the form of cash flows and notes to financial statements. MSMEs have also used accounting information in the form of operational information, management information, and financial information to make decisions.

scholarly journals The Effect of Accounting Information Systems and Internal Control Systems on The Quality of Financial Statements at BPKAD

2021 ◽  
Vol 5 (1) ◽  
pp. 85-97
Author(s):  
Kania Kania ◽  
Abdul Hafiz Tanjung
Keyword(s):  
Information Systems ◽  
Control Systems ◽  
Internal Control ◽  
Accounting Information ◽  
Financial Statements ◽  
Primary Data ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Internal Control System

The Effect of Accounting Information Systems and Internal Control Systems on the Quality of Financial Statements at BPKAD Bandung The dependent variable in this study is the Quality of Financial Statements. This study uses a sample through the process of dividing the population into strata or what is called stratified random sampling. The data in this study are primary data obtained from distributing questionnaires directly to employees who are directly involved in making financial reports. The results of the study partially show the information system and internal control system have an effect on the quality of the report.

The Role of accounting creativity in Encouraging Foreign Investment and Achieving Sustainable Development : An applied study on a sample of Iraqi banks listed in the Iraq Stock

2021 ◽  
Vol 11 (1) ◽  
pp. 215-228
Author(s):  
Moj Abbas Jassim ◽  
Amjad Karim Ghadd ◽  
Abbas Hadi Kate
Keyword(s):  
Sustainable Development ◽  
Foreign Investment ◽  
Active Role ◽  
Financial Statements ◽  
Net Income ◽  
Financial Reports ◽  
Applied Study ◽  
Creative Accounting ◽  
International Laws

The research aims to identify the role that creative accounting plays in improving the image of the financial statements in a way that helps to attract foreign investment, which leads to increasing capital and achieving sustainable development. For the purpose of achieving this, the research is applied on a sample of Iraqi banks in the money market for the financial years (2013- 2018) by analyzing the amount of accounting innovations and knowing the growth of the invested capital during the same period. Through that, the research objectives have been achieved and the hypothesis tested. The most important finding of the research is that the creative accounting plays an active role in changing the perception of external users on the financial reports submitted by Iraqi banks. In addition, it helps to improve the procedures that the accountant takes by changing the accounting policies in a way that changes the business result and net income in a way that changes the view of investors Outsiders. The most important recommendation is the need to improve the ideal display of financial elements according to the method that encourages foreign investment. This is reflected in achieving sustainable development, as well as providing appropriate financial methods that allow the accountant to amend accounting procedures in line with international laws and standards in a way that attracts external investors.

scholarly journals Functions and Meaning of “Materiality” in the Formation of Information in Financial Statements

Economics ◽  
2021 ◽  
Vol 104 (10-12) ◽  
pp. 52-60
Author(s):  
Nana Sreseli Nana Sreseli
Keyword(s):  
Key Management ◽  
Financial Statements ◽  
Financial Economic ◽  
Net Income ◽  
Financial Reports ◽  
Rating Agencies ◽  
Managerial Decisions ◽  
Management Personnel ◽  
Decision Making Processes ◽  
Segment Disclosures

The problem of materiality of information is related not only to audit, but also to financial, economic and managerial activities, including organization and maintenance of accounting, financial reports, analysis of an entity. The level of materiality of the information, including the materiality of deviations of the actual values of indicators from the specified parameters, predetermines the risk of uncertainty in making managerial decisions and decision-making processes as a whole. “Materiality” is unique for each entity or Group of Companies that generates IFRS reporting. That is why IFRS does not provide specific quantitative thresholds or clear rules for their determination. However, provides the qualitative factors that should be considered when assessing materiality: • Whether the misstatements allow demonstrating the compliance of the company's activities with financial forecasts - own, market, made by rating agencies or other independent analysts; • Whether the misstatements enable it to demonstrate compliance with regulations, debt or credit covenants, or other contractual requirements; • Whether misstatements convert net loss to net income or vice versa; • Whether misstatements affect key ratios or other disclosures in the financial statements to which users pay special attention; • Whether misstatements affect the size of bonuses for key management personnel; • Whether or not the segment disclosures are misstated; • Whether misstatements affect the disclosure of transactions with related parties. If a misstatement is intentional to achieve a particular disclosure option, then the misstatement is considered material, regardless of the amount. This is because the entity expected such misstatement to influence the decisions made by users of the financial statements. Keywords: Materiality; Financial statements; IFRS; Interim financial statements; Qualitative and quantitative indicators.

scholarly journals Perancangan Sistem Informasi Akuntansi Laporan Keuangan Laba Rugi pada Restoran Eatboss Dengan Menggunakan PHP dan MySQL

2019 ◽  
Vol 4 (1) ◽  
pp. 426-440
Author(s):  
Zilzi Zade Tazkia
Keyword(s):  
Information System ◽  
Programming Languages ◽  
System Application ◽  
Survey Methods ◽  
Accounting Information ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Reports ◽  
Accounting Information System ◽  
Library Research

This study aims to design a financial statement accounting information system application for Eatboss restaurant using the PHP and MySQL programming languages. The design of the financial statement accounting information system application in Eatboss restaurant using PHP and MySQL is done using library research and survey methods. At this time, it is necessary to prepare financial statements of profit and loss for each company, including restaurants, to find out the profit or loss gained during the specified period of the company. So that the company can determine the next decision for the continuity of better company activities.The design of fiinancial statement accounting information system in Eatboss reataurant using PHP and MySQL can facilitate omapnies in managing financial reports. With the maximum use of the financial statement accounting information system design at Eatboss restaurant using PHP and MySQL, it is expected that the company can more quickly and easily manage its financial statements based on accounting standards.

scholarly journals PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH DAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN KOMPETENSI SDM SEBAGAI VARIABEL MODERASI (Studi Empiris Pada SKPD BPKAD Kabupaten Malang)

2020 ◽  
Vol 6 (1) ◽  
Author(s):  
Debby Christin Sihasale ◽  
Sulistyo Sulistyo ◽  
Supami Wahyu Setiyowati
Keyword(s):  
Regression Analysis ◽  
Local Government ◽  
Accounting Information ◽  
Financial Statements ◽  
Primary Data ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Government Accounting ◽  
The Government

The purpose was to determine the effect of understanding government accounting standards (SAP) and Utilization of accounting information systems (SIA) on the quality of local government financial reports with HR competency as a moderating variable. The data used in the form of Primary data obtained through the distribution of questionnaires directly to the SKPD in BPKAD Malang Regency. Regression analysis used is multiple regression analysis with MRA (Moderating Regression Analysis). The results of this study concluded that the understanding of SAP and the use of SIA affect the quality of local government financial reports, and human resource competence is able to moderate (strengthen) the influence of SAP's understanding and the use of SIA on the quality of local government financial reports. The higher the competence of the government apparatus will support it in understanding and mastering SAP and making use of SIA well so that the quality of financial statements is increasingly improved. The implication is that the government must improve understanding of SAP and the use of SIA so that the quality of financial statements can improve, and it must involve officials who have competence to prepare financial reports so that the influence of SAP's understanding and use of SIA can improve the quality of local government financial reports

PERAN KERANGKA KONSEPTUAL AKUNTANSI DALAM PELAPORAN KEUANGAN PERUSAHAAN

2015 ◽  
pp. 58-69
Author(s):  
Sabeth Sembiring
Keyword(s):  
Conceptual Framework ◽  
Cash Flow ◽  
Financial Reporting ◽  
Accounting Information ◽  
Financial Statements ◽  
Coherent System ◽  
Sequential Process ◽  
Financial Reports ◽  
Financial Position ◽  
Qualitative Characteristics

Preparation of accounting theory is a sequential process that started from the determination reporting purposes and ends with preparation of accounting techniques. The conceptual framework is a coherent system-related purposes, the concept underlying the accounting, which is expected to lower the standards which are consistent in describing the nature, function, and limitations of accounting. This conceptual framework must be accepted by all parties concerned. Functions of this conceptual framework to enhance the comparability of financial statements and to evaluate the accounting practices. One benefit is the conceptual framework provides guidance that can provide guidance for standard setters. The contents of the general conceptual framework starts from the financial reporting purposes, the qualitative characteristics of accounting information, elements of financial statements, the measurement and recognition of financial reports, and presentation. Presentation of the conceptual framework includes reporting financial position, cash flow and liquidity reporting, and reporting earnings.

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