scholarly journals Research on Digital Skills that Accountants Should Possess in the Intelligent Era

2021 ◽  
Vol 2 (4) ◽  
Author(s):  
Yaoteng Zhao
Keyword(s):  
Digital Technology ◽  
Financial Management ◽  
Industrial Revolution ◽  
Financial Accounting ◽  
Production Operation ◽  
Accounting Management ◽  
Social And Economic Development ◽  
Block Chain ◽  
Management Audit ◽  
Operation And Management

The intelligent era is also known as the fourth industrial revolution. One of the features of the intelligent era is that people use digital technologies such as artificial intelligence, block chain, 5G, cloud computing and mobile animal networking to carry out production, operation and management activities. At present, digital technology is an important factor in promoting social and economic development around the world. Representative digital technology gradually empowers the fields of financial accounting, management accounting, corporate financial management, audit and corporate governance. In this paper, we study and discuss the digital technology that a qualified accountant should possess in the intelligent era, which also provides a directional guidance for the training of intelligent accounting talents in the future.

Application Status and Prospect of Computer in Accounting

2014 ◽  
Vol 513-517 ◽  
pp. 2178-2181
Author(s):  
Xiao Fan
Keyword(s):  
Financial Management ◽  
Integrated Management ◽  
Development Trend ◽  
Financial Accounting ◽  
Enterprise Management ◽  
Socialist Market Economy ◽  
Erp System ◽  
Accounting Management ◽  
The Development Trend ◽  
Socialist Market

On the basis of the thought and target of adaptation on the socialist market economy reform and development, this paper discusses the problems about how to develop out domestic accounting computerization with the purpose of complying with the development trend of nowadays network times. ERP system reflects the advanced financial accounting, management accounting and cost management thought. It can meet the diversified information demands of the information users. The financial system in ERP is integrated, management and decision oriented. It realizes the transformation from the reflection on the financial information after the event to the real-time support on the financial management and decision making, and from the closed single financial management to the integrated comprehensive enterprise management. Therefore, ERP system will be the inexorable trend of our domestic accounting computerization development.

scholarly journals Sharia accounting on Indonesian Financial Accounting Standard on zakat and waqf take on industrial revolution 4.0 and society era 5.0

2020 ◽  
Vol 2 (2) ◽  
pp. 229
Author(s):  
Agus Arwani
Keyword(s):  
Financial Management ◽  
Industrial Revolution ◽  
Financial Accounting ◽  
Fourth Generation ◽  
Accounting Standard ◽  
Systems Architecture ◽  
Management Processes ◽  
Efficiency And Effectiveness ◽  
Basic Functions ◽  
Information Systems Architecture

<p class="IABSSS"><strong>Purpose</strong> - The aims to point out the challenges and expectations towards sharia accounting profession on zakat and waqf in facing the industrial revolution.</p><p class="IABSSS"><strong>Method </strong>- This research used a qualitative approach by systematically explaining various sources of literature.  </p><p class="IABSSS"><strong>Result</strong> - The results of the research shows that the era of the Industrial Revolution 4.0 and Society 5.0 offers convenience and speed, making people turn into super fast and human-centered. Both professional and sharia accountants need a pattern of self-management on the basic functions of sharia accounting which will, in turn, increase the efficiency and effectiveness of their work and the results can be shown in real-time.</p><p class="IABSSS"><strong>Implication</strong> - Research implication shows that some companies have developed this because of the support gained from the adequate standardization of financial management processes and standardization information systems architecture and by the demands of the fourth-generation industry proving that crucial competencies are needed for sharia accountants of zakat and waqf.</p><strong>Originality</strong> - The research shows that Islamic accountants must understand Indonesian Financial Accounting Standard 109 on Zakat, Infaq and Sadaqah, and Indonesian Financial Accounting Standard 112 on Waqf which is based on information technology in the era of Industrial Revolution 4.0 and Society Era 5.0.

Penguatan Pengelolaan Keuangan BUMDes Sebagai Upaya Menuju Desa Mandiri di Desa Kebontunggul Mojokerto

2020 ◽  
Vol 5 (2) ◽  
pp. 470-476
Author(s):  
Aristha Purwanthari Sawitri ◽  
Taudlikhul Afkar ◽  
Martha Suhardiyah ◽  
Suharyanto
Keyword(s):  
Community Service ◽  
Financial Reporting ◽  
Financial Management ◽  
Business Management ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Position ◽  
Accounting Management ◽  
Service Activity ◽  
The Village

The purpose of the implementation of this community service activity is to provide an understanding of the financial management of BUMDes. The problem faced by partners is that bumdes financial management has not been properly managed, resulting in the optimal governance of BUMDes in the partner village. The un availability of accommodated resources in the village is one of the causes of the unsanying of local potential in partner villages and their surroundings. This method of community service implementation is carried out by providing training on the importance of accounting management as a form of business management accountability and providing assistance to partners in compiling financial statements in accordance with financial accounting standards (SAK). The result of this community service activity is that BUMDes managers are able to compile BUMDes financial statements in a simple way including cash statements, income statements, capital change reports and financial position statements. Although the results of financial reporting compiled by partners are still very simple, this reporting has been done with SAK and it is expected that in the future the management of the partner's financial system is well organized.

scholarly journals Determination of the Value of Intangible Assets in the Companies of Lithuania

2017 ◽  
Vol 14 (2) ◽  
pp. 55-68 ◽  
Author(s):  
Rita Bužinskienė
Keyword(s):  
Financial Management ◽  
Intangible Assets ◽  
Fair Value ◽  
Financial Information ◽  
Financial Accounting ◽  
True Value ◽  
A Value ◽  
The Impact

AbstractIn accordance with generally accepted accounting standards, most intangibles are not accounted for and not reflected in the traditional financial accounting. For this reason, most companies account intangible assets (IAs) as expenses. In the research, 57 sub-elements of IAs were applied, which are grouped into eight main elements of IAs. The classification of IAs consists in two parts of assets: accounting and non-accounting. This classification can be successfully applied in different branches of enterprises, to expand and supplement the theoretical and practical concepts of the company's financial management. The article proposes to evaluate not only the value of financial information for IAs (accounted) but also the value of non-financial information for IAs (non-accounted), thus revealing the true value of IAs that is available to the companies of Lithuania. It names a value of general IAs. The results of the research confirmed the IA valuation methodology, which allows companies to calculate the fair value of an IA. The obtained extended IAs valuation information may be valuable to both the owners of the company and investors, as this value plays an important practical role in assessing the impact of IAs on the market value of companies.

scholarly journals Analysis of Comparison of Islamic Banks with Online Micro In Disbursements of Micro-Financing Based on Requirements, Services Speed and Margin (Case Study of Micro-finance at Bank Mandiri Syariah and Micro Credit Uangteman.com)

2020 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Lucky Nugroho ◽  
Harnovinsah Harnovinsah ◽  
Yananto Mihadi Putra ◽  
Prinoti Prinoti
Keyword(s):  
Interest Rates ◽  
Digital Technology ◽  
Business Models ◽  
Industrial Revolution ◽  
Secondary Data ◽  
Financial Sector ◽  
Islamic Banks ◽  
Financial Technology ◽  
Micro Credit

The dynamics of the use of digital technology in the industrial revolution era 4.0 has had an impact on the financial sector. One of them is the development of financial technology (fintech) in the form of online loan services. Furthermore, the flagship product from fintech is lending to micro and small entrepreneurs. Likewise, Islamic banks that have a focus on financing to micro and small entrepreneurs must be able to compete with fintech services in the era of the industrial revolution 4.0 that is happening at this time. The purpose of this study is to analyze the different mechanisms of micro-financing distribution between Bank Mandiri Syariah and microcredit UangTeman.com. The method used is qualitative, which is to compare the requirements, mechanisms, and margins imposed on the customers and the information obtained through secondary data, namely standard and operational procedures. Based on the results of the study, the requirements and procedures for granting loans to micro and small entrepreneurs at Bank Mandiri Syariah are longer compared to UangTeman.com. While the fines for late payment in installments and interest rates on UangTeman.com are higher than the fines and margins of Bank Mandiri Syariah micro-financing. Therefore to be able to improve products and services for micro and small entrepreneurs, Bank Mandiri Syariah conducts a review of business models and business

scholarly journals Pengaruh Transparansi, Kompetensi, Dan Sistem Akuntansi Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Penerapan Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi

2021 ◽  
Vol 4 (2) ◽  
pp. 419-433
Author(s):  
Ria Herlina ◽  
Taufeni Taufik ◽  
Azwir Nasir
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Financial Accounting ◽  
Accounting System ◽  
Analysis Method ◽  
Accounting Systems ◽  
Finance Management ◽  
Internal Control System ◽  
The Government

This study aims to examine the effect of transparency, competency, financial accounting systems on the accountability of regional financial management with the government's internal control system as a moderating variable with a case study in Indragiri Hulu Regency. The population of this study were all employees in all OPDs in Indragiri Hulu Regency as many as 45 OPDs so that a sample of 180 respondents was obtained from this population using the purposive sampling method. The data analysis method used in this research is the quantitative analysis method with WarpPLS version 6.0 as data processing software. The results show that transparency, competency, and financial accounting systems affect the accountability of regional financial management, the implementation of the government internal control system can moderate the effect of transparency and financial accounting systems on the accountability of regional financial management, and the implementation of the government internal control system cannot moderate the effect of competency on the accountability of regional finance management. Keywords: Transparency, Competency, Financial Accounting System, The Accountability of Regional Financial Management, Implementation of The Government Internal Control System

scholarly journals THE INFLUENCE OF UNDERSTANDING OF ACCOUNTING SYSTEM, GOVERNMENT FINANCIAL MANAGEMENT AND WORK ENVIRONMENT ON PERFORMANCE OF WORK UNITS

2017 ◽  
Vol 1 (3) ◽  
Author(s):  
Susan Rondonuwu ◽  
Agustinus Salle ◽  
Paulus K. Allo Layuk
Keyword(s):  
Work Environment ◽  
Financial Management ◽  
Sampling Technique ◽  
Field Studies ◽  
Financial Accounting ◽  
Accounting System ◽  
Government Accounting ◽  
Study Results ◽  
Work Units ◽  
The Government

The purpose of this study was to test the influence of the understanding of accounting system, government financial management and work environment on the performance of work units (a study in Regional Ministry Departments/ Work Units in Keerom Regency). Population of this research was the 62 respondents from finance managers in the Regional Ministry Departments/ Work Units. The sampling technique used was a non-Probability sampling in saturation sampling. Data collection was conducted through field studies and literature. A Multiple Linear Regression with the F-test and t-test was employed to analyse the data collected and test the hypotheses. The study results showed that the understanding of the government financial accounting system did not influence performance of the work units. Government financial management had no effect on the performance of the work units. Work environment influenced work units performance. Lastly, understanding government accounting system, government financial management and work environment simultaneously influenced performance of work units. Keywords : Understanding of Government Financial Accounting System, Financial Management, Work Environment, Performance of Work Units

scholarly journals Financial Disclosure and Budgetary Practices of Religious Organization: A Study of Qaryah Mosques in Kuala Terengganu

2015 ◽  
Vol 17 (1) ◽  
pp. 83
Author(s):  
Shahida Bt Shaharuddin ◽  
Maliah Bt Sulaiman
Keyword(s):  
Financial Reporting ◽  
Mixed Method ◽  
Financial Management ◽  
Peninsular Malaysia ◽  
Financial Accounting ◽  
Financial Disclosure ◽  
Religious Organization ◽  
Structured Interviews ◽  
Reporting Practices ◽  
Budgetary Control

This paper aims to examine the financial reporting and budgeting practices of qaryah mosques in Kuala Terengganu, a state in the east of Peninsular Malaysia. Data was collected using a mixed method (quantitative and qualitative) approach. The questionnaire was disseminated to qaryah mosques in Kuala Terengganu and 39 responded. To address the limitations of a questionnaire survey, semi-structured interviews were then conducted with a few of the respondents. The results revealed that qaryah mosques in Kuala Terengganu do have a satisfactory system in place in terms of their financial reporting practices. However, budgetary control practices appear to be lacking. This indicates accounting, as is practiced by qaryah mosques in Kuala Terengganu appears to be limited to financial accounting. Hence, the financial management in qaryah mosques needs to be improved so that the risk of embezzlement can be reduced.

HR’s new role: rethinking and enabling digital engagement

2017 ◽  
Vol 16 (2) ◽  
pp. 60-65 ◽  
Author(s):  
Ravin Jesuthasan
Keyword(s):  
Best Practices ◽  
Digital Technology ◽  
Design Methodology ◽  
Industrial Revolution ◽  
Digital Technologies ◽  
Content Type ◽  
Future Of Work ◽  
The Future ◽  
Digital Engagement ◽  
Practical Implications

Purpose This paper aims to explore how a new industrial revolution with digital technology at its core is disrupting the workplace. It shares how HR has an opportunity to use data and digital technologies to reinvent how organizations engage with their workforce. It answers the question of how HR pivots from its legacy focus on compliance and being a steward of employment to the work and helping the organization strengthen its connection with its workers through improved digital engagement. Design/methodology/approach The paper is based on Willis Towers Watson thought leadership and references recent findings from their research. Findings The paper explores how digital technologies have changed how workers connect with their co-workers and the organization. In addition, it examines how digital technologies are changing how work gets done. Research limitations/implications The paper is not exclusively based on research. Practical implications The paper explores how digital technologies drive engagement, HR’s role as steward of the work and enabler of digital engagement and best practices for enabling digital engagement in the modern workplace. Originality/value This paper fulfills a need to assist HR leaders in thinking through the implications of the future of work and how digital technologies will shape that future.

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