How to Strengthen the Internal Control of Enterprise Accounting and Financial Management in the New Period

2021 ◽  
Keyword(s):  
Internal Control ◽  
Financial Management ◽  
New Period ◽  
The New Period

PENGARUH KOMPETENSI APARATUR DESA, KETAATAN PELAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERN TERHADAP PENCEGAHAN FRAUD DENGAN MORAL SENSITIVITY SEBAGAI VARIABEL MODERASI

2018 ◽  
Vol 1 (2) ◽  
pp. 63-89
Author(s):  
Klara Wonar ◽  
Syaikhul Falah ◽  
Bill J. C. Pangayow
Keyword(s):  
Control Systems ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Management ◽  
Quantitative Research ◽  
Primary Data ◽  
Survey Method ◽  
Moral Sensitivity ◽  
Fraud Prevention ◽  
Study Results

This study aims to examine the effect of fraud prevention on village / village financial management as the dependent variable and the competency of village apparatuses, compliance of government financial reporting, internal control systems as independent variables while moral sensitivity as amoderating variable. This research is a quantitative research or hypothetic - deductive method that aims to answer such questions that are related to exploratory, descriptive, explanatory and predictive studies. Primary data is mainly used in this research. Data collection is conducted using a survey method in the form of a questionnaire that lists the statements, which were given to the respondents to be filled in order to get information, and then the data analyzing was conducted using the Warp-PLS 5.0 Application software. The study results show that the competence of village officials influences fraud prevention, financial reporting adherence affects fraud prevention, and meanwhile the internal control system does not affect fraud prevention. Furthermore, moral sensitivity does not moderate the competence of village officials, adherence to financial reporting and internal control systems.

Accounting policy as a constituent of internal control and corporate economic security

2021 ◽  
Vol 17 (4) ◽  
pp. 664-681
Author(s):  
Yuliya N. STETSYUNICH ◽  
Andrei A. ZAITSEV
Keyword(s):  
Internal Control ◽  
Financial Management ◽  
Semantic Analysis ◽  
Economic Security ◽  
External Factors ◽  
Practical Significance ◽  
Negative Consequences ◽  
Internal And External Factors ◽  
The Impact ◽  
Accounting Policy

Subject. The article discusses the consistency of accounting policies, internal control and constituents of corporate economic security. Objectives. The study determines the process of articulating the term Accounting Policy at the legislative and normative levels nationwide and worldwide. We compare our own interpretations of corporate economic security. The article traces the impact of the accounting policy on areas of internal control and corporate economic securities. Methods. The study is based on general methods of research, such as the dialectical method, methods of analysis and synthesis, induction and deduction, and semantic analysis. Results. The article shows the impact of internal and external factors, which also influence corporate economic security and translate into the formation of corporate accounting policies. Conclusions and Relevance. Economic security is an aspect that every entity pursues. Therefore, it is important to thoroughly study how clauses of accounting policies influence the aspect from perspectives of business entities. The impact of constituents of corporate accounting policies, as evaluated herein, allow to consider adverse factors and help prevent negative consequences that internal and external factors may cause to corporate economic security. The findings contribute to accounting techniques for financial management in order to ensure the economic security. They are of practical significance for business leaders and financial personnel.

scholarly journals Idea of Artificial Intelligence

Studia Humana ◽  
2020 ◽  
Vol 9 (3-4) ◽  
pp. 37-65
Author(s):  
Kazimierz Trzęsicki
Keyword(s):  
Artificial Intelligence ◽  
New Period ◽  
Substantial Progress ◽  
The New Period ◽  
Athanasius Kircher

AbstractArtificial Intelligence, both as a hope of making substantial progress, and a fear of the unknown and unimaginable, has its roots in human dreams. These dreams are materialized by means of rational intellectual efforts. We see the beginnings of such a process in Lullus’s fancies. Many scholars and enthusiasts participated in the development of Lullus’s art, ars combinatoria. Amongst them, Athanasius Kircher distinguished himself. Gottfried Leibniz ended the period in which the idea of artificial intelligence was shaped, and started the new period, in which artificial intelligence could be considered part of science, by today’s standards.

scholarly journals Thinking and Research on the Development Strategy of Public Security Higher Education in the New Period

2020 ◽  
Vol 2 (2) ◽  
Author(s):  
Xiao Ma
Keyword(s):  
Higher Education ◽  
Education Reform ◽  
Development Strategy ◽  
Public Security ◽  
New Era ◽  
The Development Strategy ◽  
New Period ◽  
The New Period ◽  
Higher Education In China ◽  
Education In China

The report of the 19th National Congress of the Communist Party of China emphasizes that building a powerful education country is a basic project for the great rejuvenation of the Chinese nation. We must give priority to education, deepen education reform, and speed up education modernization. Over the past 40 years of reform and opening up, public security education in China, especially public security higher education, has gone through an extraordinary development road from scratch, from weak to strong, with the great attention of the party and the state. It has made remarkable achievements and made great contributions to the construction of the national public security team. In the new era of socialism with Chinese characteristics, it is an important task to summarize the problems existing in public security higher education in China and to think about the development strategy of public security higher education in the new era. In this paper, I will discuss the development strategy of public security higher education in the new period.

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

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