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Journal articles on the topic 'Digital annual reporting'

Author: Grafiati

Published: 3 June 2025

Last updated: 31 July 2025

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1

Harpreet, Singh Walia. "EVALUATION OF CORPORATE DIGITAL ANNUAL REPORTING." International Journal of Research – Granthaalayah 4, no. 2 (2017): 179–83. https://doi.org/10.5281/zenodo.848124.

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Corporate reporting process has undergone a complete makeover in the recent times. It has affected companies and stakeholders in the most positive way as ever. Emergence of digital annual reporting is also one of the paramount changes that is slowly taking the place of old traditional printed annual reports. Nowadays many companies are using digital annual reporting as an effective medium to distribute its annual reports to the stakeholders. Digital annual reporting use the electronic coupled with internet medium for fast and cost-effective corporate reporting. The benefits are much more than

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Singh Walia, Harpreet. "EVALUATION OF CORPORATE DIGITAL ANNUAL REPORTING." International Journal of Research -GRANTHAALAYAH 4, no. 2 (2016): 179–83. http://dx.doi.org/10.29121/granthaalayah.v4.i2.2016.2827.

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Corporate reporting process has undergone a complete makeover in the recent times. It has affected companies and stakeholders in the most positive way as ever. Emergence of digital annual reporting is also one of the paramount changes that is slowly taking the place of old traditional printed annual reports. Nowadays many companies are using digital annual reporting as an effective medium to distribute its annual reports to the stakeholders. Digital annual reporting use the electronic coupled with internet medium for fast and cost-effective corporate reporting. The benefits are much more than

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N, Abhishek, Ashoka M L, Ambrish Singh, Parameshwara, and Divyashree M S. "DIGITAL BUSINESS REPORTING IS A KEY TO ENHANCE FINANCIAL REPORTING QUALITY – AN XBRL PERSPECTIVE." International Journal of Research -GRANTHAALAYAH 10, no. 8 (2022): 188–99. http://dx.doi.org/10.29121/granthaalayah.v10.i8.2022.4797.

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Communication of high-quality business and financial information to decision-makers helps to get clear insights on the business outlook and assists them in making timely decisions. Financial reporting acts as a media to disseminate the information of the business to various interested parties by providing operating and financial insights through financial statements, notes to accounts and other footnotes and narratives in the Annual Business Report (ABR). Today stakeholders of the business are very keen in getting both financial and non-financial information in a single report i.e., ABR. There

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Hirmaleny, Yenny, Sri Hartutik, Suprayogi Suprayogi, et al. "Reporting of Individual Taxpayer Annual Returns with E-Filling for Employees." Jurnal Ilmiah Akuntansi Kesatuan 12, no. 5 (2024): 803–10. http://dx.doi.org/10.37641/jiakes.v12i5.2959.

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The tax socialization activity at PT. Medikarya Utama aimed to enhance employees' understanding and awareness of filing Individual Taxpayer Annual Returns (SPT) through the E-Filing system. E-Filing, an electronic service provided by the Directorate General of Taxes (DJP), offers convenience and efficiency in tax reporting. This activity was held at PT. Medikarya Utama, Cicurug, Sukabumi, involving all company employees. The results showed improvements in tax literacy, technical understanding of E-Filing, and tax compliance levels. Additionally, the program boosted employees’ confidence in ind

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Setiadi, Agnya Salsabila, Ervina Indri Sari, and I. Gede Sudi Adnyana. "Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi Menggunakan Electronic Filing." Jurnal Aplikasi Bisnis Kesatuan 4, no. 2 (2024): 257–62. http://dx.doi.org/10.37641/jabkes.v4i2.2010.

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Tax Reporting, E-Filing and Personal Taxpayers _______257 Submitted FEBRUARY 2024 Accepted JULY 2024 JABKES Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 2, 2024 page. 257-262 IBI Kesatuan ISSN 2807 – 6036 DOI: 10.37641/jabkes.v4i2.2010 KPP Pratama Ciawi is a tax office that operates in general and aims tcollect revenue through tax reporting activities. Annual SPT reporting is an obligation that must be carried out by individual taxpayers. In the digital era, electronic filing, or E-filing, has become an alternative introduced by the Directorate General of Taxes to simplify the online tax reporti

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Fahreza Eka Faradisha, Istiqomah Maulida Multazam, and Achmad Wicaksono. "Pendampingan Pengisian SPT Tahunan Orang Pribadi Melalui E-Filing di Wilayah Sidoarjo Barat." Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia 3, no. 3 (2024): 94–102. http://dx.doi.org/10.58192/karunia.v3i3.2569.

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In this digital era, the process of reporting the Annual Tax Return (SPT) for Individuals can be done online. However, there are still many Taxpayers who experience difficulties related to the procedure for reporting Annual SPT online. Community service activities in the form of assistance in reporting Individual SPT through e-Filing carried out by students of Nahdlatul Ulama University Sidoarjo as part of the Tax Volunteers held by the Directorate General of Taxes (DJP) located at the West Sidoarjo Pratama Tax Service Office. This activity aims to help reduce the spike in taxpayers who will r

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Darmawati, Darmawati, Elis Mediawati, and Andi Ratna Sari Dewi. "Bibliometric analysis of digital financial reporting: a comprehensive review of research trends and emerging topics." Journal of Business Economics and Management 26, no. 1 (2025): 49–68. https://doi.org/10.3846/jbem.2025.23054.

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Digital Financial Reporting (DFR) has gained significant research attention amid the digital transformation. This study comprehensively reviews DFR research, identifies trends, and highlights emerging topics. Key trends include advancements in sustainability reporting and improved financial reporting quality while emerging topics like XBRL and International Financial Reporting Standards (IFRS) reflect evolving research interests. Utilizing bibliometric methods, the study quantitatively analyzes DFR literature from Scopus, Emerald, Google Scholar, OpenAlex, Crossref, and SAGE. The research invo

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Mazzucato, Mariana, Ilan Strauss, Tim O’Reilly, and Josh Ryan-Collins. "Regulating Big Tech: the role of enhanced disclosures." Oxford Review of Economic Policy 39, no. 1 (2023): 47–69. http://dx.doi.org/10.1093/oxrep/grac040.

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Abstract Attempts by governments to curb the market power of ‘Big Tech’ (Alphabet, Amazon, Apple, Meta Platforms, and Microsoft) are impeded by limited public information on their diversified digital platform ecosystems. Big Tech’s annual 10-K financial reports disclose little about their globally dominant ‘free’ services, platform user numbers, and monetization practices, and suites of products. To support antitrust and regulatory oversight, we propose mandatory 10-K type disclosures covering Big Tech’s: (i) internally used operating metrics (e.g. monthly active users), which underpin platfor

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Riyanto, Riyanto, and Amalia Dewi Clarashinta. "Review on Digital Transformation Policy of Directorate Generale of Taxes." Ilomata International Journal of Social Science 2, no. 4 (2021): 212–21. http://dx.doi.org/10.52728/ijss.v2i4.353.

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The Covid-19 pandemic caused a reduction in face-to-face interaction between people. Changes in social interaction from offline to online need supporting facilities, both internet networks, computers, gadgets, and other items. The Directorate General of Taxes (DGT) as the government agency that collects state revenues from taxes, is constantly transforming towards improving public services, especially to taxpayers. Many applications of e-tax systems that have been developed by DGT are Nadine, e-faktur, e-billing, e-filling, and DJP Online. This electronic reporting has influenced the increase

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DUMITRU (SOARE), Cati-Loredana. "FINANCIAL REPORTING IN A EUROPEAN SINGLE ELECTRONIC FORMAT." Annals of the University of Oradea. Economic Sciences 31, me 31 (2022): 103–8. http://dx.doi.org/10.47535/1991auoes31(2)010.

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Companies with securities traded on a regulated market prepare financial statements in accordance with International Financial Reporting Standards (IFRS) and must take into account the European Single Electronic Format (ESEF) reporting requirement. was postponed by one year in 2021, coming into force for the reporting period beginning on or after the 1st of January 2021. Therefore, according to the European regulatory framework, sole proprietorships that have securities traded on a regulated market must prepare in full the annual financial statements in the Extensible Hypertext Markup Language

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BOTEZ, Daniel, and Mihaela ENACHI. "Requirements for Auditor Reporting on the Single European Format of Financial Statements." Audit Financiar 22, no. 175 (2024): 510–24. http://dx.doi.org/10.20869/auditf/2024/175/017.

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For the proper functioning of the capital markets it is essential to provide users faithful and relevant information, about the company financial position, its performance, and cash-flows, which to be available in time for the decisionmaking process. In order to increase the transparency of the financial information communicated by the companies traded on a regulated market, the European Union (EU) gave digitalization a special position by requiring the use of a single electronic format for the annual financial reports prepared for years beginning on or after 1 January 2020. The European Singl

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Mohd Sanusi, Zuraidah, Nurul Fitri Mohd Noor, Yusarina Mat Isa, Aziatul Waznah Ghazali, and Fadilla Rentah. "The Implications of Digital Audit Practice, Management Support and Team Support on Auditor Performance." IPN Journal of Research and Practice in Public Sector Accounting and Management 13, no. 01 (2023): 59–80. http://dx.doi.org/10.58458/ipnj.v13.01.04.0088.

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ABSTRACT Purpose: This study intends to examine whether Research Universities (RUs) provide more Integrated reporting (IR) disclosure levels than non-Research Universities (RUs) in Malaysia. The evaluation is supported by signalling and institutional theories. Design/Methodology/Approach: This research utilises quantitative content analysis of 16 public universities’ annual reports in Malaysia from 2016-2018. Findings: The result reveals that Malaysian RUs deliver better IR disclosure levels than non-RUs. RUs are expected to disclose a great deal as to communicate their accountability. Signall

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Miścikowska, Daria. "An Exploratory Study on Preparers’ Perception of ESEF Reporting: Evidence from the Warsaw Stock Exchange." Folia Oeconomica Stetinensia 22, no. 1 (2022): 191–218. http://dx.doi.org/10.2478/foli-2022-0010.

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Abstract Research background: This paper focuses on the preparers’ opinion on reporting in the European Single Electronic Format (ESEF). Purpose: The goal of the paper is to examine the preparers’ perception of adopting Inline XBRL as a fundamental technology to report annual consolidated financial statements under International Financial Reporting Standards (IFRS) within the ESEF framework. Research methodology: In the present work, Poland was considered as a case study. Using the survey, we obtained evidence from 25 issuers of securities listed on the Warsaw Stock Exchange, whose financial r

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Juniarti, Juniarti, Aurelia Cindy Santoso, Cynthia Felita Hermawan, Alan Darmasaputra, and James Wright. "Voluntary Adoption of Integrated Reporting and Firm Valuation: The Moderating Effect of ESG Performance." Jurnal Akuntansi dan Keuangan 26, no. 2 (2025): 131–41. https://doi.org/10.9744/jak.26.2.131-141.

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This study addresses a research gap by examining the impact of the voluntary adoption of integrated reporting on company value (TOBINSQ) for companies listed on the Indonesian Stock Exchange. A purposive sampling method was used to select the sample, which included companies with available ESG scores from 2018 to 2022 and accessible annual reports for the same period. The final sample consists of 83 companies, totalling 299 observations. Multiple regression analysis was employed to assess the direct effects of integrated reporting and the moderating role of ESG performance (ESGSCORE) on compan

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Gkika, Eleni C., Antonios Kargas, Ioannis Salmon, and Dimitrios Drosos. "Unveiling Digital Maturity: Key Drivers of Digital Transformation in the Greek Business Ecosystem." Administrative Sciences 15, no. 3 (2025): 96. https://doi.org/10.3390/admsci15030096.

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In the current dynamic business landscape, digital transformation is recognized as a critical driver of entrepreneurship, innovation, and growth, particularly among small and medium-sized enterprises (SMEs). This study aims to investigate the key factors influencing digital transformation, focusing on their relevance in shaping strategic decisions and fostering innovation. Using a robust methodological approach, data were collected through an online survey, with Likert-scale questions assessing multiple dimensions of digital maturity across companies in various sectors of the Greek economy. Th

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Samarina, Olga V., and Valery A. Samarin. "Development of a Digital Tool for Self-Assessment Procedure of an Educational Program in the University." Yugra State University Bulletin 21, no. 2 (2025): 79–88. https://doi.org/10.18822/byusu20250279-88.

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The paper presents the results of the development of a digital service for conducting the self-assessment procedure of an educational program. Subject of research: the annual self-assessment procedure, during which the quality of personnel is evaluated. Purpose of research: to create a digital tool that contributes to improving the efficiency of quality management of an educational program. Research methods: to achieve this goal, expert surveys, statistical data analysis, interface design, and software development were used. Objects of research: the university’s educational programs, methods f

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E-Vahdati, Sahar, Wan Nordin Wan-Hussin, and Oon Hun Ling. "Sustaining the Yellow Heart: responsible business by reducing inequalities at Digi Malaysia." Emerald Emerging Markets Case Studies 12, no. 1 (2022): 1–43. http://dx.doi.org/10.1108/eemcs-10-2020-0362.

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Learning outcomes This study enables to critique the development of a sustainability strategy brand; integrated reports, sustainability reports, usage of safe internet and online learning skills to reduce inequalities and increase stakeholders’ values. Case overview/synopsis Digi Telecommunications (Digi) has been publishing annual sustainability reporting in line with Global Reporting Initiatives since 2009. Albern Murty, Chief Executive Officer (CEO) of Digi, the largest player in the mobile telecommunications industry in Malaysia by the number of subscribers, decided to establish a responsi

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Konstantinou, Katherina, and Melina Konstantinou. "Modernization and Digitalization of the EU Withholding Tax Procedure: Opportunities Offered by the FASTER Initiative." EC Tax Review 32, Issue 6 (2023): 274–78. http://dx.doi.org/10.54648/ecta2023034.

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The EU’s Faster and Safer Relief of Excess Withholding Taxes (FASTER) initiative aims to modernize and digitalize the withholding tax procedure. It addresses two key issues: preventing tax abuse and double taxation for cross-border investors. Cum/Ex and Cum/ Cum scandals exposed vulnerabilities in the current system, leading to substantial tax losses. To streamline the process, FASTER introduces a uniform EU Digital Tax Residence Certificate (eTRC), enabling digital reimbursement applications. It also offers two fast-track procedures, ‘relief at source’ and ‘quick refund’, alongside standard r

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Nie, Caiming, Dor Kushinsky, and Ting Ren. "Digital Transformation, CEO Compensation, and ESG Performance: Evidence from Chinese Listed Companies." Sustainability 17, no. 9 (2025): 4033. https://doi.org/10.3390/su17094033.

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As sustainability reporting and ESG disclosure gain global importance, understanding the factors influencing ESG outcomes becomes crucial for policymakers, investors, and corporate decision-makers. China, a major player in the global economy, has recently taken steps to align its stock exchanges with international ESG reporting standards. In this context, the study examines the individual and joint effects of digital transformation and CEO compensation on ESG performance, considering moderating factors such as firm size, state ownership, and CEO age and gender. The research employs a comprehen

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Bovee, Matthew, Michael L. Ettredge, Rajendra P. Srivastava, and Miklos A. Vasarhelyi. "Does the Year 2000 XBRL Taxonomy Accommodate Current Business Financial-Reporting Practice?" Journal of Information Systems 16, no. 2 (2002): 165–82. http://dx.doi.org/10.2308/jis.2002.16.2.165.

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XBRL (eXtensible Business Reporting Language) is an application of XML (eXtensible Markup Language) intended for use in digital business reporting. Observers predict XBRL will provide benefits to firms that adopt it, such as enhancing information use, facilitating comparability and consistency, and providing technological capability for near-continuous financial reporting through the Web. However, questions arise regarding how well the proposed taxonomy for financial statements corresponds to firms' preferred reporting practices. We argue that a poor fit may lead to information loss and to sub

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Schwarzenegger, Christian, and Gabriele Balbi. "When the ‘Messiah’ went to ‘Mecca’: Envisioning and reporting the digital future at the CeBIT tech fair (1986–2018)." Convergence: The International Journal of Research into New Media Technologies 26, no. 4 (2020): 716–31. http://dx.doi.org/10.1177/1354856520909528.

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At consumer and tech fairs, the future of digital technologies has always been imagined. In this study, we investigate how the annual CeBIT tech fair (held in Hanover, Germany, from 1986 to 2018) and a keynote speech given there by Bill Gates in 1995 have been constructed, framed, and substantiated through media coverage and in mediated memory. Thanks to a qualitative content analysis, based on more than 500 articles published in general interest media and technology magazines, the ways the future of digitization was, and partially still is, imagined and narrated at tech fairs emerge. It is a

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Bhowal, Puja. "Financial Performance Analysis of the Select FinTech Companies of India’s Digital Payment Industry: A Comparative Study." INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 09, no. 02 (2025): 1–9. https://doi.org/10.55041/ijsrem41506.

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: The main goal of financial reporting is to give information about a company's performance and financial status through the statistics that are revealed in financial statements of annual reports, which are then used as a reference for decision-making. This article's goal is to examine the significance of financial ratios obtained from financial statements of annual reports in order to assist people in comprehending the performance and financial health of a firm. Two companies belonging to the indian fintech payment sector have been selected to evaluate their financial position and performance

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Mubarok, Khusni. "Accountability, Transparency, and Sustainability of Zakat Distribution for Palestine from Indonesia." ITQAN: Journal of Islamic Economics, Management, and Finance 5, no. 1 (2025): 1–9. https://doi.org/10.57053/itqan.v5i1.118.

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This study aims to examine the accountability and transparency of humanitarian aid distribution from Indonesia to Palestine through the National Board for Zakat Indonesia (BAZNAS). Using bibliometric analysis and literature review, this paper explores the challenges of cross-border distribution, including geopolitical barriers, logistical constraints, and donor trust issues. Data were collected from BAZNAS annual reports (2023–2025) and Scopus-indexed publications with keywords in Indonesian, including “humanitarian aid”, “Palestine”, “international aid”, and “donor”. The findings show that al

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Imbang, Theafilia Viona, Stanley Kho Walandouw, and Priscillia Weku. "Analisis tingkat kepatuhan wajib pajak orang pribadi dalam pelaporan SPT Tahunan melalui sistem e-filing selama masa pandemi COVID-19 di Kantor Pelayanan Pajak Pratama Manado." Riset Akuntansi dan Portofolio Investasi 2, no. 2 (2024): 136–42. http://dx.doi.org/10.58784/rapi.143.

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E-filing is an annual tax return in the form of an electronic form, and its delivery is done in the format of digital data. The purpose of this research is to determine the level of compliance of individual taxpayers in reporting annual tax returns through the e-Filing system during the COVID-19 pandemic, and to determine the constraints and efforts to improve taxpayer compliance. The research method used is descriptive qualitative and descriptive quantitative, for data obtained from the results of documentation and interviews. The results of this research is so many taxpayers have used e-Fili

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Cucerzan (Matieș), Teodora. "NON-FINANCIAL REPORTING AND DIGITALIZATION, KEY FACTORS IN STAKEHOLDER ENGAGEMENT." Journal of Financial Studies 8, Special (2022): 46–66. http://dx.doi.org/10.55654/jfs.2023.sp.17.

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Because of its huge potential influence on consumers, society, and businesses, digitalization has been named "the fourth industrial revolution." In terms of businesses, digitalization provides the possibility to employ digital technology to transform company models and generate new income and value. However, digitization brings with it opportunities and challenges. For example, the digitization of services and the large collection of customer information might provoke skepticism and distrust among stakeholders, threatening the company's income. One way for companies to overcome this problem is

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Yudha, Cokorda Krisna, Ida Bagus Gede Indra Wedana Purba, and Bayu Pasupati. "PKM Pemerdayaan Masyarakat Melalui Peningkatan Kapasitas Manajemen bagi Kelompok Pengerajin Uang Kepeng Kamasan Bali." Jurnal Pengabdian UNDIKMA 3, no. 3 (2022): 523. http://dx.doi.org/10.33394/jpu.v3i3.6039.

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This community service program aims to increase partners' understanding and ability to prepare financial reports, taxation, and marketing strategies in the digital era. The method of implementing the service program was to carry out counseling. The implementation of activities was divided into six stages: situation analysis, formulating problems, proposing several solutions, designing programs, implementing programs, evaluating program results, and reporting. The partner of this program was the owner and craftsman of the kepeng money at UD Kamasan Bali. The instruments of this program were que

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Sukma, Leni Aprilia, and Tialurra Della Nabila. "Analisis Pengelolaan Pendapatan Pajak Kendaraan Bermotor Berbasis Akuntabilitas Keuangan di Kabupaten Lombok Utara." Jurnal Ilmiah Global Education 6, no. 2 (2025): 406–17. https://doi.org/10.55681/jige.v6i2.3784.

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This study aims to analyze the management of Motor Vehicle Tax (PKB) revenue based on financial accountability in North Lombok Regency. The research employed a descriptive qualitative approach, utilizing in-depth interviews, observation, and documentation as data collection techniques. The results indicate that PKB management in North Lombok Regency has been generally effective, with annual revenue realization consistently exceeding the set targets. However, the application of financial accountability principles, such as financial reporting transparency and public participation, still faces ch

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Dharmakarja, I. Gede Made Artha, I. Gede Komang Chahya Bayu Anta Kusuma, and Nina Andriana. "Identification of direct reporting of individual taxpayers to the tax service office using the Ishikawa diagram." Educoretax 5, no. 4 (2025): 559–77. https://doi.org/10.54957/educoretax.v5i4.1462.

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Filing the Individual Taxpayer’s Annual Tax Return (WPOP SPT) is designed to be a straightforward process that can be completed independently using an application. However, many taxpayers face difficulties in calculating, filling out, and submitting their Individual Taxpayer Annual Tax Return for Personal Income Tax (SPT PPh OP), leading to a high volume of in-person visit queues to Tax Offices (KPP). This study aims to identify the root causes of these challenges and their impact on tax administration, particularly the increasing service demands and long queues at tax offices. The research wa

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Vats, Neeraj, P. R. Dadhich, and Sanjay Kumar Saini. "The Impact of Digital Media on Private Sector Investment in Uttarakhand's Tourism Industry." RESEARCH REVIEW International Journal of Multidisciplinary 9, no. 10 (2024): 164–69. http://dx.doi.org/10.31305/rrijm.2024.v09.n10.018.

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In this research paper, I have thoroughly described about the topic “The Impact of Digital Media on Private Sector Investment in Uttarakhand's Tourism Industry.” The study investigates the substantial influence of digital media on private sector investment in Uttarakhand's tourism industry, emphasizing the increasing significance of digital marketing, social media, and online platforms in investment decisions. The total investment in Uttarakhand's tourism industry increased from ₹1,200 crores to ₹4,000 crores between 2018 and 2022, indicating a compound annual growth rate (CAGR) of 25%. The su

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Noviriani, Eliza, Lailatul Mukaromah, Ee Zurmansyah, and Munandar Munandar. "PENINGKATAN KAPASITAS PENGETAHUAN KEUANGAN MELALUI PELATIHAN DIGITALISASI MANAJEMEN, AKUNTANSI DAN PERPAJAKAN PADA KELOMPOK BENDAHARA PKK." JMM (Jurnal Masyarakat Mandiri) 7, no. 6 (2023): 5881. http://dx.doi.org/10.31764/jmm.v7i6.19288.

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Abstrak: Fakta minim nya pengetahuan terkait pengelolaan organisasi turut dialami oleh organisasi PKK Kecamatan di Kabupaten Sambas. Tujuan kegiatan ini adalah meningkatkan kapasitas pengetahuan keuangan Bendahara PKK di Kabupaten Sambas melalui pelatihan digitalisasi manajemen, akuntansi serta perpajakan. Pelatihan diselenggarakan dalam bentuk teori dan praktek pengadministrasian kegiatan PKK, penyusunan buku keuangan maupun pelaporan SPT tahunan secara digital. Media digital yang digunakan diantaranya google drive untuk administrasi perkantoran, microsoft excel guna menyusun buku keuangan se

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Syafis, Kamadie Sumanda, Lidya Ayuni Putri, Ambya Ambya, Edwin Russel, and Sudrajat Sudrajat. "Pemanfaatan e-Form Surat Pemberitahuan Pajak Penghasilan Bagi Wirausaha dan UMKM di Desa Purworejo Kecamatan Negeri Katon Kabupaten Pesawaran." Jurnal Abdimas Multidisiplin 2, no. 2 (2024): 103–9. http://dx.doi.org/10.35912/jamu.v2i2.3160.

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Purpose: The purpose of this community service activity is to assist in the reporting of tax returns (SPT) using electronic forms (e-Forms) and to provide a comprehensive understanding of the community and business actors. It is expected to empower and enhance the understanding of annual tax reporting for residents and business actors in Purworejo Village, Negeri Katon District, and the Pesawaran Regency. Methodology: The implementation of this community service uses the Participatory Rural Appraisal (PRA) method, a technique that enables the community to participate in making real action plan

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Евстафьева, Е. М., and У. Ю. Блинова. "Research on the practice of disclosing information about digital technologies and services in non-financial statements of Russian banks." Учет и статистика 21, no. 3 (2024): 71–83. http://dx.doi.org/10.54220/1994-0874.2024.14.80.007.

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Введение. Раскрытие ESG-информации становится одной из основных тенденций развития современного общества и ключевым фактором при выборе партнѐров по бизнесу, поскольку показывает результаты, достигнутые компанией в области устойчивого развития, и дает четкое представление о том, как она создает ценность сейчас и как планирует создавать в будущем. Одним из сильнейших катализаторов, повлиявших на данную тенденцию, стали банки, поскольку они рассматривают ESG-отчетность как эффективный инструмент повышения лояльности клиентов и сотрудников, привлечения инвесторов и деловых партнеров, минимизации

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Lewkowitz, Adam K., Lily Rubin-Miller, Hannah R. Jahnke, et al. "Demographic and Support Interest Differences Among Nonbirthing Parents Using a Digital Health Platform With Parenthood-Related Anxiety: Cross-Sectional Study." JMIR Pediatrics and Parenting 6 (November 20, 2023): e46152-e46152. http://dx.doi.org/10.2196/46152.

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Abstract Background The transition to parenthood is a period of major stressors and increased risk of anxiety for all parents. Though rates of perinatal anxiety are similar among women (4%-25%) and men (3%-25%), perinatal anxiety research on nonbirthing partners remains limited. Objective We aimed to examine whether demographic characteristics or digital perinatal support preferences differed among nonbirthing partners with compared to without self-reported high parenthood-related anxiety. Methods In this large cross-sectional study of nonbirthing partners using a digital perinatal health plat

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Riswanda, Muhamad Randi. "Supporting Sustainability and Social Responsibility through the Implementation of ESG Principles in Non-Bank Financial Institutions." Clean and Sustainability Business 1, no. 1 (2025): 1–15. https://doi.org/10.70764/gdpu-csb.2025.1(1)-01.

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Objectives: This study aims to analyze the integration of Environmental, Social, and Governance (ESG) principles in non-bank financial institutions (NBFIs) in Indonesia and its impact on the sustainability and competitiveness of the financial sector. The primary focus of the study is to examine the impact of ESG implementation on financial stability, risk mitigation, and compliance with relevant regulations. Research Design & Methods: This study uses a qualitative approach with literature study methods and regulatory analysis to explore ESG practices in NBFIs. Data sources include annual r

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Barton, Elizabeth T., Emily A. Barton, Susan Barton, et al. "Using Technology to Enhance Extension Education and Outreach." HortTechnology 27, no. 2 (2017): 177–86. http://dx.doi.org/10.21273/horttech03608-16.

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We held a technology session at the 2016 Annual Meeting of the American Society for Horticultural Science in Atlanta, GA, to provide guidance for technology choices in extension education and an opportunity to learn more about engaging new audiences, including the millennial generation (people born between 1982 and 2000). The use of technology is now an integral part of extension-client interaction. Presenters in the session gave examples of when technologies such as blogs, social media accounts, or web conferencing tools allowed extension personnel to increase engagement with online consumers

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Hodgkin, Adam. "Climate Breakdown and Book Publishing." Logos 34, no. 3 (2023): 7–18. http://dx.doi.org/10.1163/18784712-03104068.

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Abstract This article notes the ever-increasing urgency of immediate action on climate change across all sectors. The publishing industry is aware of the need for action, measurement, auditing, and detailed reporting. Two of the largest STM (scientific, technical, and medical) publishers, Springer Nature and Elsevier, have started publishing annual reports covering their activity on climate change and sustainability. The article also considers attempts that have been made to measure the carbon impact of individual books. Such studies are inconclusive, and may not be helpful if the physical pro

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Lajuni, Nelson, Mathew Kevin Bosi, Mohd Noor Azli bin Ali Khan, and Melissa Della Joy. "Measuring Qualitative Characteristics of Internet Financial Reporting: Evidence from Malaysia." Asian Journal of Finance & Accounting 16, no. 1 (2024): 1–22. http://dx.doi.org/10.5296/ajfa.v16i1.18977.

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As the world economy undergoes a rapid digital transformation, Internet financial reporting (IFR) has evolved into an important platform for the dissemination of information to investors. It has also been a central topic of discussion among practitioners and researchers due to the lack of rigorous regulations to govern IFR practices, resulting in disclosures of financial reports varying across listed companies. This study aims to assess the level of compliance with the qualitative characteristics of IFR for companies listed on Bursa Malaysia. This study involves adopting 34 constructed index i

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Dosinta, Nina Febriana. "Risk Disclosures pada Pelaporan Bank Pembangunan Daerah di Indonesia." Jurnal Riset Akuntansi dan Keuangan 8, no. 3 (2020): 595–610. https://doi.org/10.17509/jrak.v8i3.25105.

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Regional Development Banks are required to innovate and anticipate changes in digitalization in the digital industry era 4.0. Financial Services Authority as the regulator of the Regional Development Banks developed the framework for the 2015 Regional Development Banks Transformation program which covers aspects of business and risk. Therefore, this research aims to examine whether the annual report is only a single medium for Regional Development Banks risk disclosures. This research uses a content analysis approach in Regional Development Banks reporting in Indonesia in the 2015-2019 period.

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Kamordzhanova, Natalia A., and Aleksandra V. Selezneva. "IMPACT OF THE MODERN BUSINESS ENVIRONMENT CHALLENGES ON THE DEVELOPMENT OF CORPORATE REPORTING." SCIENTIFIC REVIEW. SERIES 1. ECONOMICS AND LAW, no. 1-2 (2020): 66–74. http://dx.doi.org/10.26653/2076-4650-2020-1-2-06.

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The world of corporate reporting is constantly changing and developing, which is actively promoted by the challenges of the modern business environment. Uncertainty, man-made events, environmental degradation and many other similar factors have a significant impact on the accounting and reporting system as a whole. Financial statements should reflect the economic reality, no matter how volatile it may be, however, investors need huge amounts of additional data (non-financial) for qualitative analysis and forecasting. The modern state of business environment is that many institutional investors

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Endah Puspitosarie, Indah Dewi Nurhayati, and Zainuddin Zainuddin. "Pendampingan Akuntansi untuk Mendukung Efektifitas Pembayaran PPh 21 pada Koperasi Kredit Kosayu." Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat 2, no. 3 (2025): 162–71. https://doi.org/10.62383/bersama.v2i3.1894.

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This community service activity was carried out as an effort to improve the effectiveness of reporting and withholding of Income Tax (PPh) Article 21 at the Kosayu Credit Cooperative through accounting-based technical assistance. The main problem identified during the Field Work Practice (PKL) activity was the potential for tax overpayments caused by inaccurate estimates of employee annual income and limitations of the payroll system used by the cooperative. To address these problems, the implementation team implemented several methods, namely direct observation of the tax administration proce

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Olimid, Anca Parmena, Cătălina Maria Georgescu, and Daniel Alin Olimid. "EU Policies on Human Security, Environmental Sustainability, Strategic Foresight, and Digital Transition in EU Candidate Countries: Moldova and Ukraine." Economics Ecology Socium 8, no. 4 (2024): 25–41. https://doi.org/10.61954/2616-7107/2024.8.4-3.

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Introduction. The relationship between theoretical and conceptual frameworks has not been fully investigated in recent debates regarding European Union (EU) governance, human security, environmental sustainability, and strategic foresight. From this perspective, this paper addresses the evolving nature of European governance in the field and the dynamic framework of the collection, analysis, and monitoring of EU policies, which demonstrates that the central objective of the study is based on empirical analysis and interaction with annual policies. Aim and tasks. This study aims to develop a ma

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Fitria Dita Kurniasari and Bayu Kurniawan. "Pemanfaatan E-Filing sebagai Solusi dan Tantangan Pelaporan SPT Wajib Pajak Orang Pribadi di KPP Pratama Magelang." Jurnal Bersama Ilmu Ekonomi (EKONOM) 1, no. 2 (2025): 111–20. https://doi.org/10.55123/ekonom.v1i2.181.

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This study aims to examine the experience of Individual Taxpayers in using the e-Filing system at the Tax Service Office (KPP) Pratama Magelang, as well as identify the obstacles faced and solutions that can be applied to improve the effectiveness of reporting Annual Tax Return (SPT) electronically. This research uses a qualitative approach with a case study method. Data were collected through in-depth interviews, observation, and documentation of three informants who were purposively selected based on certain criteria. The results show that although e-Filing offers easy access and time effici

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Fisher, Ingrid E., Margaret R. Garnsey, Sunita Goel, and Kinsun Tam. "The Role of Text Analytics and Information Retrieval in the Accounting Domain." Journal of Emerging Technologies in Accounting 7, no. 1 (2010): 1–24. http://dx.doi.org/10.2308/jeta.2010.7.1.1.

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ABSTRACT: Textual documents proliferate throughout accounting practice, and a wide variety of groups make financial decisions based on written guidance. The Generally Accepted Accounting Principles (GAAP), along with annual corporate financial statements and other reporting narratives, are important sources of such guidance and information. This paper examines the literature in two major areas relevant to text analytics and information retrieval in the accounting domain: (1) the manual and computational content analysis of accounting narratives, accounting readability studies, and related text

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Ramírez, Yolanda, and Ángel Tejada. "Digital transparency and public accountability in Spanish universities in online media." Journal of Intellectual Capital 20, no. 5 (2019): 701–32. http://dx.doi.org/10.1108/jic-02-2019-0039.

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Purpose The purpose of this paper is to investigate the extent and quality of online intellectual capital (IC) disclosure released via websites and social media in relation to university stakeholders’ information needs in Spanish public universities. In addition, this paper examines whether there are differences in the online IC disclosure according to the type of university. Design/methodology/approach The study applies content analysis and a survey. The content analysis was used to analyse the websites and social media (Twitter, Facebook, LinkedIn and Instagram) of all Spanish public univers

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Bober, Sergiusz, and Craig Willis. "The Digitalization of Minority Language Newspapers." European Yearbook of Minority Issues Online 20, no. 1 (2021): 66–92. http://dx.doi.org/10.1163/22116117-02001004.

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The aim of the present article is to analyse how selected minority language newspapers have been adopting to the challenges, as well as the opportunities linked to digitalization. This is approached in a long-term perspective, and thus also takes into account the most recent changes implemented as a response to the Covid-19 pandemic. The analysed outlets are Berria (a Basque language newspaper published in Spain), Der Nordschleswiger (a German language newspaper published in Denmark), Flensborg Avis (a Danish language newspaper published in Germany) and Nós Diario (a Galician language newspape

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Soldatenko, O., and V. Brunko. "Simplified taxation system in Ukraine in the conditions of digital transformation." Uzhhorod National University Herald. Series: Law 2, no. 72 (2022): 94–99. http://dx.doi.org/10.24144/2307-3322.2022.72.48.

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In the conditions of the economic crisis that arose during the martial law in Ukraine, introduced by the Decree of the President of Ukraine dated February 24, 2022 № 64/2022, there is an urgent need to reformat the current domestic taxation system, aimed at the maximum simplification and minimization of administrative procedures, related to the calculation and payment of taxes, control over compliance with tax legislation, as well as the optimization of state expenditures for the specified purposes through the introduction of a real simplified system of taxation, accounting and reporting throu

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Indarto, Indarto. "Application of USLE and GIS to predict erosion loss at Brantas Watershed." Jurnal Teknik Pertanian Lampung (Journal of Agricultural Engineering) 8, no. 2 (2019): 76. http://dx.doi.org/10.23960/jtep-l.v8i2.76-85.

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Erosion processes are still the dominant factor affecting land degradation. The rapid calculation of erosion loss is urgently required for conservation planning and management at the watershed level. This paper is reporting the use of USLE method and GIS at Brantas Watershed. The digital layer data of rainfall from 2005 to 2014, soil types, land use, and DEM (from ASTER GDEM2) were used as the main input. The research procedures consist of (1) data inventory dan preparation, (2) calculation of the erosion factors (R, K, LS, CP), and (3) calculation and classification of the erosion hazard. The

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Zalim T., Mirzoev. "Planning and accounting activities and periodic reporting of the prosecutor's office of the Kabar-dino-Balkarian autonomous region in 1925-1926: features and prospects of source analysis." Kavkazologiya 2024, no. 2 (2024): 257–68. http://dx.doi.org/10.31143/2542-212x-2024-2-257-268.

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The article is devoted to the peculiarities and prospects of the source analysis of planning and ac-counting activities and periodic reporting of the Prosecutor's office of the Kabardino-Balkarian Autonomous Region in 1925-1926. For this purpose, the plans of regional and district prosecutor's offices, checklists for collecting information on the current activities of regional prosecutor's of-fices, notebooks for recording the participation of public prosecutors in court sessions, statements on the movement of inquiries, investigative cases, cases of press revelations, monthly statements, surv

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Buselli, Rodolfo, Martina Corsi, Antonello Veltri, et al. "Suicidal ideation and suicide commitment in Health Care Workers during COVID-19 pandemic: a review of the literature." International Journal of Occupational Safety and Health 12, no. 2 (2022): 117–24. http://dx.doi.org/10.3126/ijosh.v12i2.40500.

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Introduction: Suicide represents an important public health concern since it leads to more annual deaths globally than violence, war and natural disasters combined. It is evident that during this pandemic year the phenomenon acquires even greater importance especially in the categories at risk, such as health care workers (HCWs). The aim of this review is to analyze literature evidence regarding health care providers' suicidal ideation (SI) and suicide commitment during the first year of the COVID-19 pandemic. Methods: International databases and digital worldwide media reports were screened b

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Tolegen, Mukhtar, Irina Rovnyakova, Natalya Radchenko, and Svetlana Sakhariyeva. "Crowdsourcing as a social phenomenon in Kazakhstan: opportunities and risks for professional careers." Economic Annals-ХХI 208, no. 3-4 (2024): 55–69. https://doi.org/10.21003/ea.v208-07.

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The study examines crowdsourcing development in Kazakhstan during 2015-2023, focusing on its impact on professional careers and labor market transformation across 12 major cities. The research provides comprehensive analysis of digital platforms’ integration into the professional environment and workforce adaptation to new forms of employment, with particular attention to regional disparities and socioeconomic implications. The research employs a robust mixed-method approach combining extensive web scraping of 15 major crowdsourcing platforms, large-scale quantitative surveys encompassing 2,50

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