effect of regulation, accountability systems, accounting principles, priority programs on performance accountability and performance reporting moderates of good financial governance of village

Research to prove, analyze and interpret the Effect of Regulation, Accountability System, Accounting Principles, Priority Programs on Performance Accountability, and Performance Reports in Village Fund Management with Moderate Variables Good Financial Governance (GFG) Village. This study uses a quantitative approach by collecting data through a survey of village heads who receive village funds. This study uses an explanatory approach by testing some hypotheses. The study population was in all villages receiving village funds in Tulungagung Regency in 2021. The number of samples was determined using the Slovin formula with a tolerance of 5% as many as 156 respondents. Sampling was done using Random Sampling, while the data analysis technique used Partial Least Square. Regulation, work accountability, accounting principles partially have a significant effect on performance Reports. Priority Programs have a significant effect on Performance AccountabilityandGFG can strengthen the relationship between the Village Fund Accounting Principles and the performance report.

Valuation Issues, Auditor Fraud, and PCAOB Confirmation: Findings From an Analysis of Lawsuits Against Large Public Accounting Firms

In this article, we bridge the gap between academia and practice by analyzing and presenting the results of allegations in more than 200 lawsuits against the largest public accounting firms. Our findings are critical as the lawsuits damage the firms’ reputations, the credibility of the profession in general, and may result in large monetary losses and loss of clients. We find three key results not found in previous legal research. First, we find that Generally Accepted Accounting Principles (GAAP) issues, especially those focused on valuation, dominate Generally Accepted Auditing Standards (GAAS) issues in the allegations. Second, fraud allegations against the auditors themselves are a significant problem, although often ignored in the fraud literature. Third, the Public Company Accounting Oversight Board (PCAOB) reports on the accounting firms provide an unintended source of information for third parties in future legal allegations against those same firms.

Pelatihan Akuntansi Keuangan Bagi Siswa SMK Kartini Surabaya

Tujuan dari kegiatan pengabdian masyarakat ini adalah untuk meningkatkan keterampilan sumber daya manusia, dengan memberikan pembinaan pengetahuan dan keterampilan dalam laporan keuangan dengan standar akuntansi. Sasaran pengabdian masyarakat adalah siswa SMK Kartini Surabaya yang berdomisili di wilayah Surabaya. Diharapkan mahasiswa setelah mengikuti kegiatan pengabdian masyarakat dapat memahami konsep dasar akuntansi, prinsip akuntansi, persamaan akuntansi dan mampu Menyusun laporan keuangan dengan pernyataan standar akuntansi keuangan (PSAK). Metode pengabdian masyarakat dengan memberikan materi pengetahuan teoritis dan praktik. Hasil kegiatan pengabdian masyarakat adalah siswa dapat memahami konsep dasar akuntansi, prinsip akuntansi, persamaan akuntansi dan mampu Menyusun laporan keuangan dengan pernyataan standar akuntansi keuangan. Laporan keuangan perusahaan jasa, perusahaan dagang, dan perusahaan manufaktur.Kata Kunci: Konsep, Laporan Keuangan Persamaan Akuntansi, Prinsip AkuntansiThe purpose of this community service is to improve human resource skills, by providing knowledge and skills development in financial reporting with accounting standards. The target are students of SMK Kartini Surabaya who are domiciled in Surabaya area. It’s expected the students after participating in this community service activity can be understand the basic concept of accounting, accounting principles, accounting equations and able to prepare financial statements with the statement of financial accounting standards (PSAK). The methods of community service by providing knowledge material theoretical and practical. The results by students service activities are they can understand the basic concept of accounting, accounting principles, accounting equations and able to prepare financial statements with the statement of financial accounting standards. The Financial statements of service companies, trading companies, and manufacture companies.Keywords: Accounting Equations, Accounting Principle, Concept, Financial Statements

DECISION-MAKING ASPECTS OF THE HOSPITAL NEW COST ACCOUNT

Healthcare entities improve their company accounting principles, adjusting them to the applicable legal acts and management’s information requirements. Information from cost accounting is used in reporting and decision-making processes of entities and other stakeholders. In 2021, entities contracting financing of health services with the National Health Fund – the payer – are required to implement new cost accounting principles. The purpose of the article is to identify the decision-making aspects of new cost accounting regulations in medical entities – hospitals – in the context of the dominant groups of operating cost. Based on the literature on the subject and the analysis of the practice of functioning of the existing legal regulations of hospital cost accounting, the following research hypothesis was formulated: the decision- making dimension of the standard of costs in service providers is focused on important areas of costs of health services and procedures valuation. The research tools used were the analysis of the literature on the subject, legal acts, and financial statements of 10 selected hospitals.

A Bridge between Local GAAP and Solvency II Frameworks to Quantify Capital Requirement for Demographic Risk

The aim of this paper is to provide a stochastic model useful for assessing the capital requirement for demographic risk in a framework coherent with the Solvency II Directive. The model extends to the market consistent context classical methodologies developed in a local accounting framework. The random variable demographic profit, defined in literatue under local accounting principles, is indeed analysed in a Solvency II framework. We provide a unique formulation for different non-participating life insurance contracts and we prove analytically that the valuation of demographic profit can be significantly affected by the financial conditions in the market. Regarding this topic, we implement the Vašíček model to add randomness to risk-free rates. A case study has also been developed considering a portfolio of life insurance contracts. Results prove the effectiveness of the model in highlighting the main drivers of capital requirement evaluation (e.g., the volatility of both mortality rates and risk-free rates), also compared to the local GAAP framework.