توقعات المحاسبين العرب لانعكاسات تقنية البلوك تشين على التقارير المالية الفورية وجودة القرارات المالية

2021 ◽  
Vol 8 (1) ◽  
pp. 82-117
Keyword(s):  
Real Time ◽  
Financial Reporting ◽  
Arab World ◽  
Study Data ◽  
Years Of Experience ◽  
Accounting Information Systems ◽  
Financial Decisions ◽  
Blockchain Technology ◽  
Academic Qualification

ملخص: هدفت الدراسة للكشف عن تقديرات المحاسبين حول إمكانية الوصول للتقارير المالية الفورية وكذلك جودة القرارات المالية عند تطبيق تقنية البلوك تشين في نظم المعلومات المحاسبية، إضافة لقياس العلاقة بين فورية التقارير المالية وجودة القرارات المالية، ولتحقيق هذه الأهداف استخدمت الدراسة المنهج الوصفي التحليلي وكانت أداة الدراسة الرئيسية الاستبانة التي وزعت على عينة من المحاسبين العرب المنتسبين للجمعيات والنقابات المحاسبية في الوطن العربي. وتم استخدام الأساليب الإحصائية الملائمة لبيانات الدراسة ولاختبار فرضياتها. أظهرت النتائج أن تقديرات المحاسبين إيجابية بدرجة عالية تجاه فرصة الوصول للتقارير المالية الفورية عند تطبيق تقنية البلوك تشين وكذلك بينت النتائج وجود فروق ذات دلالة إحصائية في تقديرات المحاسبين للوصول للتقارير الفورية وفقاً لمتغيرات العمر وسنوات الخبرة، أيضاً أشارت النتائج إلى أن تقديرات المحاسبين لآثار تطبيق البلوك تشين إيجابية بدرجة عالية لتحسين جودة القرارات المالية مع وجود فروق إحصائية لتقديراتهم وفقاً لمتغيرات الجنس وسنوات الخبرة والمؤهل العلمي والمسمى الوظيفي، وأكدت النتائج وجود علاقة ارتباط طردية بين التقارير المالية الفورية وجودة القرارات المالية. الكلمات المفتاحية: التكنولوجيا المالية، التقارير المالية الفورية، القرارات المالية، سلاسل الكتل، بلوك تشين. Abstract The study aimed to reveal accountants’ estimates about access to real time financial reporting as well as improving the financial decision system when using blockchain technology in accounting information systems, in addition to measuring the relationship between the real time reporting and the quality of financial decisions. The main study tool was the questionnaire that distributed a sample of Arab accountants affiliated with accounting associations and unions in the Arab world. Appropriate statistical methods used for the study data and for testing hypotheses. The results showed that accountants’ estimates are highly positive towards the opportunity to access real time reporting in case applying blockchain technology, as well as the researcher found that there are statistically significant differences to access real time financial reporting according to age and years of experience variables. The results also indicated that accountants’ estimates of the effects of blockchain implementation are positive in terms of improving the quality of financial decisions, with statistical differences in their estimates according to the variables of gender, years of experience, academic qualification and job title. The results confirmed a positive correlation between real time financial reporting and quality of financial decisions. Keywords: Fintech, Real Time Reporting, Blockchain, Financial Decisions, Financial Statements

scholarly journals The Effect of Human Resources Competencies and Internal Controlling System on the Quality of Accounting Information System and Their Impacts to the Quality of Financial Reporting

2021 ◽  
Vol 6 (5) ◽  
pp. 31
Author(s):  
Martina Melissa Loudoe ◽  
Fardinal Fardinal
Keyword(s):  
Information Systems ◽  
Human Resources ◽  
Financial Reporting ◽  
Accounting Information ◽  
Partial Least Square ◽  
Provincial Government ◽  
Least Square ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information

This study aims to determine the effect of human resources competencies and internal controlling systems on the quality of accounting information systems and to deter-mine the quality of financial reporting. This study is a quantitative study with primary data obtained from 105 respondents from the finance/administration/budget division of the DKI Jakarta Provincial Government SKPD who collected 52 SKPD. Partial Least Square is used as an analytical tool in this study.The results showed that the competence of human resources and internal controlling systems directly have a significant effect on the quality of accounting information systems and the quality of accounting information systems have a significant effect on the quality of financial reporting.

scholarly journals THE MODERATING EFFECT OF INDUSTRY EXPERT TO THE RELATIONSHIP BETWEEN COOPERATIVE CHARACTERISTICS AND ANNUAL FINANCIAL REPORTING QUALITY

2021 ◽  
Vol 3 (9) ◽  
pp. 38-57
Author(s):  
Rusman Ghani
Keyword(s):  
Financial Reporting ◽  
Multivariate Regression ◽  
Reporting Quality ◽  
Multivariate Regression Analysis ◽  
Study Data ◽  
Annual Reports ◽  
Confidence Levels ◽  
National Cooperative ◽  
The Relationship

The main focus of the National Cooperative Policy 2011-2020 is to ensure that cooperatives in Malaysia comply with cooperative legislation. This study aimed to test the relationship between the characteristics of the cooperative with the quality of the cooperative’s annual financial reporting. The independent variables of the cooperative characteristics tested were the size and type of business. The selected study data is the annual report of the cooperative and a total of one hundred and twenty annual reports for 2010 and 2014 were used. Data were analysed using multivariate regression analysis and hierarchical multivariate regression. The results showed that the size and type of business had a significant relationship with the quality of the cooperative’s annual financial reporting at the ninety five percent and ninety nine percent confidence levels, respectively. The results of the moderating factor analysis of industry experts showed the effect of the relationship between business type and the quality of cooperative’s annual financial reporting at a confidence level of ninety five percent. While the moderating factor of industry experts did not show an effect on the relationship between the size of the cooperative and the quality of the cooperative's annual financial reporting. Thus, it can be concluded that the characteristics of cooperatives and industry experts are important elements that influence the quality of annual financial reporting of cooperatives in Malaysia.

scholarly journals Pengaruh Implementasi Standar Akuntansi Pemerintahan dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan

TRIKONOMIKA ◽  
2013 ◽  
Vol 12 (2) ◽  
pp. 201
Author(s):  
Rukmi Juwita
Keyword(s):  
Information System ◽  
Financial Reporting ◽  
Accounting Information ◽  
Accounting Standards ◽  
Financial Statements ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Government Accounting ◽  
The City

The purpose of this study to determine and analyze (1) influence the implementation of government accounting standards and implementation of accounting information system partially on the quality of financial reporting in areas of the city/county in the province of West Java (2) influence the implementation of government accounting standards and implementation of accounting information systems simultaneously on the quality of financial reporting in the area of the city/county in the province of west Java. The results showed that the Pearson correlation test results to variable implementation of government accounting standards and implementation of accounting information systems have a very strong relationship / linked to the quality of financial statements. Results of regresion testing simultaneously with the partial F test and t-test, showed that the implementation of government accounting standards and implementation of accounting information system significantly affect the quality of financial statements.

scholarly journals PENGARUH PENERAPAN SISTEM ENTERPRISE RESOURCE PLANNING (ERP) DAN KUALITAS SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL ATAS PELAPORAN KEUANGAN PADA PT WASKITA KARYA TBK (STUDI EMPIRIS UNIT KERJA YANG BERADA DI BAWAH KANTOR DIVISI I INFRASTRUKTUR)

2020 ◽  
Vol 5 (3) ◽  
pp. 337-343
Author(s):  
Muhammad Farradhi ◽  
Evayani Evayani
Keyword(s):  
Information Systems ◽  
Financial Reporting ◽  
Enterprise Resource Planning ◽  
Internal Control ◽  
Accounting Information ◽  
Resource Planning ◽  
Planning System ◽  
Accounting Information Systems ◽  
System Resource

This paper is intended to determine the application of Enterprise Resource Planning (ERP) applications and the quality of accounting information systems towards the implementation of internal control over financial reporting at PT. Waskita Tbk. The population in this study was PT Waskita Tbk employees who were under the Division I office in charge of the Sumatran region with a total population of 552 employees, with a sample used by 100 employees. Data analysis method in this study uses multiple regression analysis. The results showed that the simultaneous Corporate Resource Planning System and the quality of the accounting information system influence significant effect for the assistance of internal control over financial statements. While Enterprise System Resource Planning has a significant effect on internal control over financial reporting, accounting accounting information systems have a significant effect on controlling financial reporting. Researching to improve internal control over reporting, PT. Waskita Tbk. Continue to renew the use of information technology to be able to increase the use of internal control.

scholarly journals The Challenges Facing Arab Researchers in Using English References in Research

2021 ◽  
Vol 3 (12) ◽  
pp. 17-22
Author(s):  
Bushra Wahid Ali ◽  
Shebli Younus Idham ◽  
Rabaa Said Mohamed Aljngawi
Keyword(s):  
English Language ◽  
Arab World ◽  
Language Skills ◽  
Colleges And Universities ◽  
Study Data ◽  
Before And After ◽  
Significant Research ◽  
Language Competency ◽  
Teaching Learning

This study investigates why Arabic researchers do not employ English references and citations in their studies. Even though many colleges and universities teach English in their undergraduate and postgraduate stages, Arabic researchers face real challenges in using English language references. This is due to apparent weakness in their English language competency, and teaching, learning, and assessing at schools, colleges, and universities. As a result, graduates with poor English language skills from colleges and universities with various scientific credentials and specialties, particularly the humanistic specialization, are produced. This, in turn, has a significant impact on the quality of the research and studies they perform both before and after graduation. This weakness is also due to their independence and general ignorance of the English language, so they rely primarily on Arabic references, rarely using English language references. As a result, they miss out on a significant amount of information, valuable studies, significant research, and a vast amount of scientific areas. The study data consisted of 76 Arabic journals to determine to what extent Arabic researchers employ English references in their studies compared to Arabic ones. The findings revealed that the researchers depend on Arabic references when they do their research. Indeed, this will impact the overall quality of Arabic research and development, resulting in a frail motivation towering over the world's correspondences. Some recommendations were made to develop remedies and enhance researchers in the Arab world.

scholarly journals The Emerging Role of Blockchain Technology Applications in Routine Disease Surveillance Systems to Strengthen Global Health Security

2019 ◽  
Vol 3 (2) ◽  
pp. 25 ◽  
Author(s):  
Vijay Kumar Chattu ◽  
Anjali Nanda ◽  
Soosanna Kumary Chattu ◽  
Syed Manzoor Kadri ◽  
Andy W Knight
Keyword(s):  
Global Health ◽  
Real Time ◽  
Disease Surveillance ◽  
The Other ◽  
Machine Learning Techniques ◽  
Surveillance Systems ◽  
Global Health Security ◽  
Health Security ◽  
Blockchain Technology

Blockchain technology has an enormous scope to revamp the healthcare system in many ways as it improves the quality of healthcare by data sharing among all the participants, selective privacy and ensuring data safety. This paper explores the basics of blockchain, its applications, quality of experience and advantages in disease surveillance over the other widely used real-time and machine learning techniques. The other real-time surveillance systems lack scalability, security, interoperability, thus making blockchain as a choice for surveillance. Blockchain offers the capability of enhancing global health security and also can ensure the anonymity of patient data thereby aiding in healthcare research. The recent epidemics of re-emerging infections such as Ebola and Zika have raised many concerns regarding health security which resulted in strengthening the surveillance systems. We also discuss how blockchains can help in identifying the threats early and reporting them to health authorities for taking early preventive measures. Since the Global Health Security Agenda addresses global public health threats (both infectious and NCDs); strengthen the workforce and the systems; detect and respond rapidly and effectively to the disease threats; and elevate global health security as a priority. The blockchain has enormous potential to disrupt many current practices in traditional disease surveillance and health care research.

scholarly journals MSMEs Competitiveness and Potential Capital Improvement Through Improving The Financial Statement Quality

2020 ◽  
Vol 3 (2) ◽  
pp. 326
Author(s):  
Yayu Putri Senjani
Keyword(s):  
Financial Reporting ◽  
Sampling Method ◽  
Statistical Data ◽  
Financial Statements ◽  
Descriptive Study ◽  
Study Data ◽  
Financial Statement ◽  
Improvement Potential ◽  
Quantitative Descriptive

The development of MSMEs started to contribute to the country's economy requires an increase in resources. The resources consist of human resources and assets in the form of funds. There are two options for adding funds, namely through loans and issuing shares. This study aimed to analyze the competitiveness of MSMEs in relation to the Capital Improvement Potential through Quality Improvement of Financial Statements. This research is a quantitative descriptive study. Data is distributed using a questionnaire aimed at Investors with the Convenience Random Sampling method and conducting a related literature review. Simple statistical data processing using Ms. Excel. The results showed that MSMEs have the opportunity to obtain capital from investors. MSMEs capital improvement opportunities can be achieved by improving the quality of financial reporting. Capital obtained from MSMEs can improve the competitiveness of MSMEs

scholarly journals Can Blockchain Technology Improve Accountability and Transparency of Cash Waqf in Indonesia?

2021 ◽  
Vol 3 (3) ◽  
pp. 158-166
Author(s):  
Diki Zulkarnaen ◽  
Murniati Mukhlisin ◽  
Sigid Eko Pramono
Keyword(s):  
Data Integration ◽  
Real Time ◽  
Financial Reporting ◽  
Thematic Analysis ◽  
Data Security ◽  
Financial Institution ◽  
Conventional System ◽  
Interview Technique ◽  
Blockchain Technology ◽  
Managerial System

One of the problems that occur in the development of cash waqf in Indonesia is the managerial system and financial reporting. Currently, the safety of waqf data is not guaranteed and is not integrated yet between Islamic Financial Institution – Cash Waqf Recipient/LKS-PWU (Lembaga Keuangan Syari’ah – Penerima Wakaf Uang), Nazir, and BWI (Badan Wakaf Indonesia). The blockchain system comes with changing a centralized approach to being decentralized. The use of the blockchain system in managing waqf funds can be a solution to the problem of waqf that occurs. Therefore, this study aims to examine the implementation of blockchain technology in increasing the accountability and transparency of cash waqf in Indonesia. This study adopts an interview technique with seven practitioners and academics in collecting data and using thematic analysis in the analysis. The research finds that the level of accountability in the waqf management by the LKS-PWU of the Islamic bank is quite acceptable, as evidenced by the fulfillment of five accountability indicators by the LKS-PWU. However, it must be improved in several aspects such as data security, data integration, and real-time reporting. Strategies for increasing accountability include the blockchain implementation in the waqf management both in collecting and distributing waqf by LKS-PWU. The opportunity to apply blockchain to waqf management is very potential because the blockchain system has several advantages such as speed, transparency, and a higher level of security than the conventional system.

scholarly journals Accounting Policies, Management Judgements And Financial Reporting Quality Of Small And Medium Enterprises In Nigeria: A Survey

2021 ◽  
Vol 2 (2) ◽  
pp. 58-70
Author(s):  
Efeeloo Nangih ◽  
Samuel Chikwuchehia Wali ◽  
Peggy Oluchi Anyanwu
Keyword(s):  
Financial Reporting ◽  
Survey Design ◽  
Small And Medium Enterprises ◽  
Reporting Quality ◽  
Financial Statements ◽  
Financial Reports ◽  
Financial Decisions ◽  
Medium Enterprises ◽  
Accounting Policy

The accounting policy adopted by an enterprise, together with the level of approximations done by the management in financial statements, could either enhance or impair their relevance and reliability, and by extension, the credibility of financial decisions made by users of such reports. This is because financial statements portray the financial position and performance of entities. This study assesses the influence of management’s choice of accounting policy and accounting approximations in financial statements on the quality of financial reports of Small and Medium Enterprises in Nigeria. The study was anchored on the Stakeholders’ theory. The study also adopted the survey design approach. Data were mainly collected through the questionnaire and was analyzed using descriptive statistics and regression techniques. Findings revealed that wrong approximations may affect the quality of financial reports, together with other factors.  It was recommended that management of small and medium enterprises should adhere to the provisions of accounting standards when designing their accounting policies and in their judgements/approximations; in order to reduce material errors and enhance the quality of their financial report.

Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Dan Sistem Pengendalian Intern Terhadap Ketepatwaktuan Pelaporan Keuangan Pemerintah Desa

2018 ◽  
Vol 26 (2) ◽  
pp. 131-143
Author(s):  
Marlinawati Marlinawati ◽  
Dewi Kusuma Wardani
Keyword(s):  
Information Technology ◽  
Control System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Positive Influence ◽  
Internal Control System ◽  
Speed Up ◽  
Village Government

The purpose of this research is to know the influence between the Quality of Human Resources, Utilization of Information Technology and Internal Control System Against Timeliness of Village Government Financial Reporting at Gunungkidul Regency. This research is causative research. The population is the village government in Gunungkidul Regency, especially in Gedangsari subdistrict. Criteria of respondents in the study were to village and village apparatus. We use questionnaire to collect data. We use multiple regression with SPSS program version 16.0 to analyze data. We find that quality of human resources and internal control system have a positive influence on the timeliness of village government financial reporting. On the other hand, utilization of information technology does not influence the timeliness of village government financial reporting. These imply that the quality of human resources and internal control system can speed up the preparation of village government financial reporting.

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