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Journal articles on the topic 'Primary accounting'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

ROMANOVA, Olga, and Svetlana REPINA. "PRIMARY ACCOUNTING OF BUSINESS EXPENSES." HERALD OF KHMELNYTSKYI NATIONAL UNIVERSITY 298, no. 5 Part 1 (2021): 87–91. http://dx.doi.org/10.31891/2307-5740-2021-298-5(1)-15.

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The article analyzes the process of documenting the costs of enterprises ‘ activities. In the process of activity, enterprises bear a variety of costs in the production of necessary products for the functioning of production and non-production systems in the state, but the continuity of this process depends on the well-coordinated work of the energy complex, since energy consumers are all areas of the state economy that are set when forming GDP. Therefore, the importance of analyzing the composition of costs, production, financial, operational, and other types at energy enterprises is importan

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Khan, Muhammad Akram. "On Islamic Accounting." American Journal of Islam and Society 11, no. 1 (1994): 120–21. http://dx.doi.org/10.35632/ajis.v11i1.2461.

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Islamic accounthg is an emerging field of study. With the establishmentof several Islamic banks, interest in this area has increased. Thepresent booklet is a master’s thesis, submitted to the Intemational Universityof Japan, consisting of four chapters and five appendices. Chapterone reviews western accounting and its evolution. Its main argument isthat western accounting developed in response to the needs of evolvingcapitalism. Due to social assumptions of the primacy of self-interest andthe profit motive, accounting serves the needs of business and not thoseof society. Society makes only an

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Amalia, Nabila, and M. Rifki Bakhtiar. "Factors That Influence Accounting Students' Interest in A Career as A Public Accountant." Journal of Economics and Business UBS 13, no. 1 (2024): 214–26. http://dx.doi.org/10.52644/joeb.v13i1.1371.

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This research aims to analyze the factors that influence accounting students' interest in a career as a public accountant. The research data is primary data with data collection using a questionnaire with purposive sampling method. The results showed that academic ability, labour market considerations, and financial rewards had a positive and significant effect on accounting students' interest in a career as a public accountant. Professional training, work environment, and professional recognition have no effect on accounting students' interest in a career as a public accountant. This research

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Chaniago, Pandu, and Fitrawati Ilyas. "53 THE INFLUENCE OF FAMILY’S ENVIRONMENT, MOTIVATION AND PERCEPTION OF UNIVERSITY STUDENT ABOUT THE PROFESSION OF PUBLIC ACCOUNTANT AGAINST THE INTENTION TO BE PUBLIC ACCOUNTANT TO ACCOUNTING STUDENT IN BENGKULU CITY." Jurnal Akuntansi 7, no. 2 (2019): 53–70. http://dx.doi.org/10.33369/j.akuntansi.7.2.53-70.

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The aims of the study were: (1) to analyze the influence of family’s environment against the intention to be public accountant to accounting student; (2) to analyze the motivation against the intention to be public accountant to accounting student; and (3) to analyze the perception of student about public accountant against the intention to be public accountant to accounting student. In this research use Theory of Planned Behavior. The used data was primary data obtained by spreading questionnaires to accounting students of VII semester of economics faculty city of Bengkulu. The total of sampl

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Setiawan, Alif Dio, Rulyanti Susi Wardhani, and Erwandy Erwandy. "FAKTOR – FAKTOR YANG MEMPENGARUHI PEMILIHAN MINAT KARIR MENJADI AKUNTAN PUBLIK PADA MAHASISWA JURUSAN AKUNTANSI." JURNAL ILMIAH GLOBAL EDUCATION 4, no. 2 (2023): 876–87. http://dx.doi.org/10.55681/jige.v4i2.633.

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Alif Dio Setiawan. 301 18 11 001. 2023. Factors Influencing the Selection of Career Interest in Becoming a Public Accountant for Students Majoring in Accounting (Study on College Accounting Students Batch 2018-2019 in Bangka Belitung). This study aims to determine the effect of financial rewards, professional training, work environment and labor market considerations on choosing a career interest to become a public accountant for students majoring in accounting class of 2018 and 2019 at state universities in Bangka Belitung. This research uses quantitative methods. The data used is primary dat

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Trukhachev, Vladimir Ivanovich, and Elena Ivanovna Kostyukova. "Organization of primary accounting on livestock farms." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 2 (February 1, 2021): 6–17. http://dx.doi.org/10.33920/sel-11-2102-01.

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The article discusses the organization of the peculiarities of accounting for animals in growing and fattening. The key directions of the accounting process and documentation are determined, the characteristics of the primary documents that are appropriate for use are presented, the methodology for assessing the inventories. The advanced experience of Russian scientists in the field of accounting and the agricultural economy is generalized, examples of the practical implementation of accounting activities in livestock farming are given, recommendations for improving accounting at livestock far

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Permatasari, Lili, Ardin Dolok Saribu, and Mangasa Sinurat. "Persepsi Mahasiswa Akuntansi Terhadap Pemilihan Profesi Akuntan Publik." Jurnal Minfo Polgan 14, no. 1 (2025): 140–53. https://doi.org/10.33395/jmp.v14i1.14658.

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This study aims to determine the Perception of Accounting Students that influence the Selection of a Profession to Become a Public Accountant. This research was conducted using a quantitative research type. This study uses primary data where this study uses a survey in the form of a questionnaire. The population determined in this study were Accounting Students of the 2021 batch of HKBP Nommensen University Medan.This study uses a quantitative method to test the perception of accounting students whether it influences the selection of a profession to become a public accountant using simple line

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Prabowo, Ananto, and Lia Ameliyah. "Masyarakat Ekonomi ASEAN (MEA): Persepsi Kompetensi Lulusan Akuntansi di Jakarta." AKTSAR: Jurnal Akuntansi Syariah 3, no. 1 (2020): 81. http://dx.doi.org/10.21043/aktsar.v3i1.7117.

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This study aims to determine the perceptions between accounting students, accountant educators, and public accountants at universities and Public Accounting Firms at South Jakarta relate to competencies accounting graduate compulsory requirements in the era of the ASEAN Economic Community. Competency attributes utilized are based on International Education Standards (IES) issued by the International Federation of Accountants (IFAC). The data is the primary data obtained from the distribution of questionnaires. The methods of analysis used independent sample t-test and ANOVA. The results of thi

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Arnita, Vina, and Heriyati Chrisna. "Accountings Students Following Test Certification Accounting Yunior Test In Indonesia." Economics, Business and Management Science Journal 2, no. 2 (2022): 88–94. http://dx.doi.org/10.34007/ebmsj.v2i2.289.

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This study aims to prove the factors (economic motivation, career motivation, self-competence, degree motivation) that affect accounting students taking the certification test accounting junior in the accounting study program at the Panca Budi Development University, Medan. Type The data in this research process uses primary data where the data is obtained from several respondents virtually by using a questionnaire in the form of Google Forms (GForms). The population used in this study were all students of the study program accounting for the University of Development Panca Budi Medan with a 2

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Meiliana, Reva, and Rieka Ramadhaniyah. "Pengaruh Undang-Undang Akuntan Publik terhadap Minat Mahasiswa Akuntansi sebagai Akuntan Publik (Studi Kasus IIB Darmajaya)." JAAF (Journal of Applied Accounting and Finance) 3, no. 1 (2019): 49. http://dx.doi.org/10.33021/jaaf.v3i1.678.

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The purpose of this research is to examine the effect of Public Accountant according to Undang-Undang number 5 year 2011 about the regulation of Public Accountant in Indonesia towards the interest of Accounting students to become Public Accountant. The objects of this study are Accounting Students have graduated in Auditing in IIB Darmajaya. Kuesionaer that can be used to study as many as 184 pieces or can be said to be a response rate of 62%. Furthermore, the primary data that has been collected is processed and analyzed by using descriptive statistical analysis. Testing hypotheses were teste

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Mutiarasari, Ketut Ria, and I. Putu Julianto. "Pengaruh Orientasi Etis, Gender, Dan Pengetahuan Kode Etik Akuntan Terhadap Persepsi Mahasiswa Akuntansi Mengenai Perilaku Tidak Etis Akuntan." Vokasi : Jurnal Riset Akuntansi 9, no. 2 (2020): 71. http://dx.doi.org/10.23887/vjra.v9i2.26208.

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This study aims to determine the effect of Idealism, Relativism, Gender, and Knowlegde of Ethic Accounting Code of Accounting Students’ Perseption on Unethical Accounting Behavior. This study used quantitative approach with primary data obtained from questionnaires and measured using a Likert Scale. The population of this study were accounting students at five universities in Bali in total 1,115 people. The sampling technique used convenience sampling with a sample criteria of accounting students who had been interned or worked at a Public Accounting Firm or at an Accountant Services Office, a

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Zargaryan, Nina. "ACCOUNTANT-ANALYST OF A BUDGET INSTITUTION: COMPETENCE PROFILE AND FUNCTIONALITY." Research of Economic and Financial Problems, no. 2 (December 29, 2021): 1–8. http://dx.doi.org/10.31279/2782-6414-2021-2-5-1-8.

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Importance. One of the factors limiting the introduction of management accounting in budgetary institutions is the lack of qualified personnel. A specialist with competencies that meet modern realities. Who are able to improve their comprehensive capabilities to facilitate the implementation and development of accounting and reporting. Due to the specifics of the activities of enterprises, we have diagnosed the most popular functions of a modern accountant and focused on studying the competence of an accountant-analyst of a public sector institution. Objectives. The study of the consolidation

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Natasya Febrina Putri, Evi Yuniarti, and M. Muhayin A. Sidik. "Pengaruh Penghargaan Finansial, Pertimbangan Pasar Kerja, dan Lingkungan Kerja Terhadap Minat Pemilihan Karir Mahasiswa Akuntansi Sebagai Akuntan Publik (Studi Empiris pada Mahasiswa Akuntansi di Politeknik Negeri Lampung)." Akuntansi Pajak dan Kebijakan Ekonomi Digital 1, no. 4 (2024): 121–34. https://doi.org/10.61132/apke.v1i4.589.

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This research was conducted to determine the influence of financial rewards, job market considerations, and the work environment on accounting students' interest in choosing a career as a public accountant. Case study accounting students at the Lampung State Polytechnic. This research uses a quantitative approach method obtained from primary data by distributing questionnaires to respondents. Sampling in this study used probability sampling with a simple random sampling technique and a sample of 90 respondents was obtained using the Slovin formula. The data analysis technique used is Structura

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Dary, Astri Wulan, and Fitrawati Ilyas. "PENGARUH GENDER, PENGHARGAAN FINANSIAL DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK BERKARIR MENJADI AKUNTAN PUBLIK DAN NON AKUNTAN PUBLIK." Jurnal Akuntansi 7, no. 1 (2019): 51–60. http://dx.doi.org/10.33369/j.akuntansi.7.1.51-60.

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The aim of this research is to examine and analyze the Influence of Gender, Financial Reward and Job Market considerations on intention of Accounting Students in Bengkulu City to have a career become Public Accountant and Non Public Accountant. This research is empirical research with quantitative approach which involves the use of statistical analysis. This research is using the primary data. Samples in this research consist of 160 accounting students of 1 public and 3 private Universities in Bengkulu City. The tool used in this research is logistic regression with SPSS software version 16. T

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Beksultanov, A. A., E. I. Murzalieva, and M. Zh Tyumenbaeva. "MEMORIAL ORDER FORM FOR ACCOUNTING IN BUDGETARY ORGANIZATIONS." Herald of KSUCTA n a N Isanov, no. 1-2021 (March 22, 2021): 155–60. http://dx.doi.org/10.35803/1694-5298.2021.1.155-160.

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When conducting accounting in budgetary institutions, one of the most important is the preparation and approval of the estimate at the beginning of the financial year. Then it is necessary to develop and approve internal rules in accordance with the legislation on accounting. Accounting in budgetary institutions is carried out mainly in the form of a memorial order. Each memorial warrant is drawn up once a month by the relevant accounting staff. A memorial order is drawn up after clarification of the primary accounting documents, approval by the head and signing by him, and then signed by the

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Kurts, Alexey V. "PRIMARY ACCOUNTING INFORMATION AND OPTIMIZATION OF ITS PROCESSING." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4/3, no. 157 (2025): 128–35. https://doi.org/10.36871/ek.up.p.r.2025.04.03.016.

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Any organization is responsible for processing primary accounting documents. This process is especially important for the effective functioning of the organization and is directly related to the correctness of accounting. As part of the study, groups of primary accounting documents were considered, and requirements for them were given. In addition, the article presents the author's view that the digital transformation of scientific documentation in the context of the implementation of the EDI system is an effective tool on the path to digitalization, since additional opportunities for solving

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Olola, Shafirah Nur Faiqah, Tenriwaru Tenriwaru, and Subhan Subhan. "MAKNA KARIER AKUNTAN PUBLIK BAGI MAHASISWA AKUNTANSI." AJAR 3, no. 02 (2020): 145–60. http://dx.doi.org/10.35129/ajar.v3i02.135.

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The purposes of this research is to know what is the meaning of public accountant career for accounting student and to know how ideological view towards career election as public accountant. This research uses qualitative approach with interpretive paradigm and informant used on this research is accounting student on ideological-based university at Makassar. Primary data is used for this research with observing and direct interview with the informants. Data analysis method used is data reduction, data display, data classification, data verifying, and draw final conclusion from the research res

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Закиров, Zufar Zakirov, Закирова, et al. "Development of primary income accounting of crop production." Vestnik of Kazan State Agrarian University 9, no. 4 (2014): 23–28. http://dx.doi.org/10.12737/7736.

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In modern conditions agricultural enterprises activity is affected by the organization of management, which provides economic independence of business entities, their competitiveness and return on production costs. In turn, the effectiveness of management is affected by the efficiency and adequacy of accounting information, which is received by the administrative and management personnel. The term of calculation, due to its versatility, is of a great interest on the part of scholars and practitioners. On the one hand, calculation is represented as a set of techniques of analytical accounting o

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Prastyatini, Sri Lestari Yuli, and Frischa Aprilia Kaleka. "The Influence Of Accounting Knowledge, Self Efficacy And Interpersonal Individuals On Students' Career Interest As Public Accountants." Kontigensi : Jurnal Ilmiah Manajemen 13, no. 1 (2025): 18–22. https://doi.org/10.56457/jimk.v13i1.672.

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To empirically examine the effect of accounting knowledge, self-efficacy and individual interpersonal on students' career interest as public accountants. This research is a type of quantitative research and the data used in this research is primary data. Primary data was obtained through distributing questionnaires distributed via WhatsApp to undergraduate accounting students at the Faculty of Economics, University of Yogyakarta.. Accounting knowledge, Self-efficacy and Interpersonal individuals have a positive effect on Student Career Interest as a Public Accountant. This research provides a

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Iarova, Alla. "PRIMARY ACCOUNTING FOR LONG-TERM AND CURRENT LIABILITIES." Scientific notes, no. 24 (September 7, 2021): 83–90. http://dx.doi.org/10.33111/vz_kneu.24.21.03.08.054.060.

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Li, Yan. "Exploration on the Teaching of Primary Accounting Course." Journal of Management and Social Development 1, no. 3 (2024): 210–16. http://dx.doi.org/10.62517/jmsd.202412330.

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It is necessary for the reform of higher education to carry out curriculum education, make professional education and education go in the same direction, and cultivate compound applied talents with "virtue and ability". "Primary Accounting" is the basic enlightenment course of accounting major and the enlightenment place of students' professional quality and professional belief. The course mainly introduces the basic theory, basic method and basic skills of accounting, and the "three basic" content of the course contains rich education elements. Based on the analysis of course teaching content

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Ari Kuncara Widagdo, Antonius Singgih Setiawan, Rahmawati, Djuminah,. "Owners Ethnicity And Strategic Management Accounting." Jurnal Akuntansi 23, no. 2 (2019): 160. http://dx.doi.org/10.24912/ja.v23i2.575.

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This study aims to prove differences in the level of the role of accountant and the implementation of strategic management accounting based on ethnicity categories of hotel owners. The study is conducted with quantitative methods using primary data through a survey of hotel general managers/leaders in the Sumatra region. A total of 395 questionnaires are distributed to the hotel general managers/leaders. The number of questionnaires used in this study is 224. Mann-Whitney nonparametric tests for two independent samples analysis is used to test research hypotheses. The results of the study indi

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Pujiyati, Darmi, Muji Mranani, and Faqiatul Mariya Waharini. "DETERMINASI MINAT MAHASISWA AKUNTANSI MEMILIH KARIR MENJADI AKUNTAN PUBLIK." Jurnal Analisis Bisnis Ekonomi 16, no. 2 (2018): 75–88. http://dx.doi.org/10.31603/bisnisekonomi.v16i2.2617.

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This study aims to analyze the determination of interest accounting students choose a career to be a public accountant. Data in this research is primary data. The population used in this study are S1 accounting students at the Muhammadiyah University of Magelang and Ahmad Dahlan University. This study uses a quantitative approach, in which the research is in the form of associative research with the type of causality. The sample of this research is 165 students by using purposive sampling technique. The questionnaire returned and met the criteria of 149 copies. The results of this study indica

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Sotnikova, L. V. "Features of registration of primary documentation for accounting purposes." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 1 (January 18, 2024): 23–39. http://dx.doi.org/10.33920/med-17-2401-03.

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In accordance with the Program for the Development of federal accounting standards, a new Federal Accounting Standard 27/2021 “Documents and Document management in Accounting” was adopted back in 2021, but questions about its application in practice do not stop. Despite the fact that the draft of this standard was developed by the state regulator of accounting — the Ministry of Finance of the Russian Federation, there is a need to link this document with other legal norms. The article uses examples to reveal the order, composition and procedure for processing primary documents in various situa

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Hasim, Fu'at, Novi Darmayanti, and Alfian Manaf Dientri. "Analysis of Factors that Influence Accounting Students Choose Career As A Public Accountant." JOURNAL OF AUDITING, FINANCE, AND FORENSIC ACCOUNTING 8, no. 1 (2020): 19–26. http://dx.doi.org/10.21107/jaffa.v8i1.6733.

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The selection of a career for students of accounting was the initial stage of the establishment of a career. After completion of the period of study College, career options for graduates in accounting not addressed only on the accounting profession but there were also other options for a career. There were several factors that affect students' career selection accounting for a career in public accounting. A sample of 115 students accounting for UNISDA and UNISLA. Methods of analysis used was logistic regression with SPSS version 22. The type of data being used was the primary data obtained fro

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Alimkhanova Nigora Alimkhanovna. "THEORETICAL ACCOUNTING OF MATERIAL RESOURCES." European Journal of Artificial Intelligence and Digital Economy 1, no. 5 (2024): 11–15. http://dx.doi.org/10.61796/jaide.v1i5.553.

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This article is devoted to the theoretical basis of reflecting the relations related to inventory in business entities of different types of ownership operating in our country in accounting. The types of inventories in business entities, the main tasks of the accountant in accounting for them, as well as opinions on the state of inventory and the establishment of internal control over their storage are highlighted. To fulfill these tasks, first of all, a proposal and recommendations on the use of primary accounting data, synthetic and analytical account registers were developed. This eliminate

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Akbar S, M. Rifky. "Analisis Minat Mahasiswa Akuntansi Syariah Untuk Berkarir Menjadi Akuntan Publik." Maisyatuna 5, no. 2 (2024): 01–20. http://dx.doi.org/10.53958/mt.v5i2.469.

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This research is entitled Analysis of Sharia Accounting Students' Interests in Careers as Public Accountants (Case Study of Accounting Students at the State Islamic University of North Sumatra). The formulation of the problem in this research is whether accounting knowledge, job market considerations, and professional training influence the interest of accounting students at the State Islamic University of North Sumatra to pursue a career as a public accountant. This research aims to determine how accounting knowledge, job market considerations, and professional training influence this type of

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Suindari, Ni Made, and AA Pt Agung Mirah Purnama Sari. "Kinerja Akademik, Pertimbangan Pasar Kerja, Minat Berkarir Akuntan Publik." Jurnal Aplikasi Akuntansi 3, no. 1 (2018): 022–47. http://dx.doi.org/10.29303/jaa.v3i1.31.

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The development of the number of public accountant in Indonesia has not been proportional to the number of accounting graduate students each year. Public accountant is one of the professional career choises for accounting graduate students. This research was conducted to analyze the effect of academic performance and labor market considerations in the perception of career choice of students majoring in accounting as a public accountant in private university on Denpasar. Previous research on consideration of the labor market shows different results. The population in this study was 2270 peoples

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Jamal, Amnaa, and Harjit Singh. "EXAMINING FORENSIC ACCOUNTING'S ROLE IN SAFEGUARDING INDIAN BANKING INTEGRITY." Financial and credit activity problems of theory and practice 1, no. 60 (2025): 63–80. https://doi.org/10.55643/fcaptp.1.60.2025.4571.

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Economic sustainability is indispensable for achieving inclusive growth in the Indian banking sector. A sustainable, robust, and healthy banking system keeps a country rolling on its economic wheels. This research study highlights much-talked-about but less-understood aspects of forensic accounting in the Indian banking sector. It examines forensic accounting's impact on the performance of public and private sector banks. The perspectives of bank managers and officers working in the Delhi National Capital Region (NCR) are the primary focal points of this study. Furthermore, the research paper

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Hartani, Sri, and Alamsyah. "Analysis of Accounting Treatment of Accounts Receivable at PT. Palembang Primary Primary Source." Formosa Journal of Multidisciplinary Research 1, no. 7 (2022): 1493–510. http://dx.doi.org/10.55927/fjmr.v1i7.1895.

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This study aims to determine how the recognition, measurement, recording, presentation and disclosure of accounts receivable during 2015 , 2016, and 2017 PT . Primary sources Raya Palembang, The research method that has been done is to collect information report data L/R, balance sheet , a list of accounts , list of assets 2015-2017 and procedures and corporate policies . The results showed recognition of the calculation of accounts receivable has been running well , trade receivables obtained by calculating the 200 hours of work tools multiplied by the value of the contract agreement , so on

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Najla, Najla, S. Supriyati, and Deshinta Arrova Dewi. "Design of Sales Accounting Information System Using EMKM Accounting Standard." is The Best Accounting Information Systems and Information Technology Business Enterprise this is link for OJS us 7, no. 2 (2023): 166–80. http://dx.doi.org/10.34010/aisthebest.v7i2.9125.

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This study intends to design a sales accounting information system for UMKM Toko Utara Game. The purpose of this study is to design a sales information system with EMKM standards at Toko Utara Game that can be implemented as one of the human error risk management that might occur if the system is run conventionally and not computerized. The research method used in this study is a descriptive research method, in which the author analyzes and describes events that occur in the present with the intention of overcoming problems that occur at Toko Utara Game. The types of data used in this research

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Conteh, Abdul, and Lamin Kaira. "Effects of Financial Accounting Theories on Accounting Practice in Sierra Leone." Formosa Journal of Multidisciplinary Research 3, no. 2 (2024): 133–52. http://dx.doi.org/10.55927/fjmr.v3i2.8090.

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The article acknowledges the current practice of accounting, standard-setting process, contributes significantly in developing accounting principles than academic research, and principles of accounting are not entirely the product of academic study. A crucial academic concern is therefore how theory of accounting and research contribute to developed accounting principles. The paper discusses normative and descriptive (contemporary positivistic). Data were mainly collected mainly from primary source through questionnaire were issue to participants of 70 Accountant staff of Ministry of Finance a

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Natalіа, M. Selivanova. "Features of the organization and methods of accounting and documentation of payments to employees of the enterprise." Economics: time realities 2, no. 48 (2020): 73–83. https://doi.org/10.5281/zenodo.3976925.

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This article considers the organizational and methodological aspects of accounting and documentation of transactions for payments to employees. The main components of the accounting policy in terms of payroll accounting are summarized and the main provisions of the Order on the accounting policy for accounting for payments to employees are proposed. A model of analytical accounting of payments for employees, which takes into account the peculiarities of the staff of the enterprise, and the primary document for the calculation of wages for an individual employee. The peculiarities of reflection

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Karpova, Tatyana P., Zhanna A. Kevorkova, and Victoria V. Karpova. "PRIMARY INFORMATION ABOUT ACCOUNTING OBJECTS IN THE DIGITAL ECONOMY." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3, no. 11 (2021): 74–81. http://dx.doi.org/10.36871/ek.up.p.r.2021.11.03.012.

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In the digital economy, accounting and financial reporting face new challenges and the need to implement them. A priority role in this aspect belongs to primary accounting, in particular, the fulfillment of the requirements for completeness and reliability of reflecting the availability, safety, movement and use of assets and liabilities of commercial organizations and institutions of the public sector of the economy. Stand-ardized approaches to the construction of primary accounting in terms of electronic and paper document flow are analyzed. The article pays special attention to a set of nor

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Hashem, Saja, Afraa Ali, and Haider Haider. "The Impact of Forensic Accounting Techniques in Detecting Financial Fraud "Survey Study of The Opinions of Certified Accountants in Syria"." STEPS in BUSINESS EXCELLENCE 2, no. 1 (2023): 1–8. http://dx.doi.org/10.61706/sbexc12003.

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The purpose of this study was to investigate the impact of forensic accounting techniques used by certified accountants in detecting financial fraud in the companies they audit. The data was collected from primary sources based on a questionnaire distributed to (120) certified accountants who are practicing the profession for the year 2023 and are allowed to audit financial companies in Syria. The results showed a statistically significant impact of the forensic accounting techniques (financial ratio analysis - trend analysis - data mining - critical point audit - relative size theory) used by

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Mulyadi, Akhmad, Dewi Komala Sari, and Fityan Izza Noor Abidin. "Perspektif Mahasiswa Tentang Goal Orientation, Kualitas Akuntan Pendidik, Praktisi dan Non Praktisi Terhadap Kualitas Mahasiswa Akuntansi." Journal of Accounting Science 6, no. 2 (2022): 197–209. http://dx.doi.org/10.21070/jas.v6i2.1623.

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In this study, the objectives to be achieved are: Testing the effect of Goal Orientation on the Quality of Accounting Students.Testing the influence of the Quality of Accountants Educating Practitioners on the Quality of Accounting Students. Testing the effect of the Quality of Accountants Educating Non-Practitioning on the Quality of Accounting Students. The sample used in this study was 126 respondents from accounting students at the Muhammadiyah University of Sidoarjo in semesters 6 and 8. The primary data used was obtained from a questionnaire whose measurement was using a Likert scale whi

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Lazirko, Maksym. "The Quantum Dynamics of Cost Accounting: Investigating WIP via the Time-Independent Schrödinger Equation." Journal of Decision Science and Optimization 1, no. 1 (2025): 35–54. https://doi.org/10.55578/jdso.2506.002.

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The intersection of quantum theory and accounting presents an alternative way of understanding financial valuation and accounting practices. This paper applies quantum theory to cost accounting’s work-in-progress (WIP). WIP is conceptualized as in multiple states simultaneously, which provides probability amplitudes for different WIP values, and models interdependencies between various aspects of WIP. The study demonstrates how quantum concepts such as entanglement, superposition, measurement, teleportation , entropy , and tunnelling can be adapted to represent the dynamic nature of WIP. The p

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Ng, Frederick, and Isabella Li. "Case-mix accounting beyond the hospital." Pacific Accounting Review 28, no. 4 (2016): 373–85. http://dx.doi.org/10.1108/par-02-2016-0020.

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Purpose This paper aims to examine how the customer can be better integrated into case-mix systems for primary healthcare. Case-mix is an established performance management tool in hospitals, and there is growing interest in its extensions into out-of-hospital healthcare. Design/methodology/approach Interviews with academics and clinicians are used to explore conceptual foundations for this area. A service-dominant logic perspective is used to problematize the roles of accounting in this complex setting. Findings The findings identify that a customer focus is embedded in current primary health

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Shygun, M. М., and N. O. Mychak. "Primary Accounting of Non-Current Assets Held for Sale." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 4 (October 17, 2018): 66–74. http://dx.doi.org/10.31767/nasoa.4.2018.07.

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The article is devoted to the study of the documentary support for operations with non-current assets held for sale. The importance of the study is determined by the fact that in the Ukrainian business accounting and recording practice, information about economic transactions with non-current assets held for sale is recorded in the forms approved for fixed and intangible assets that do not reflect all the aspects of accounting for non-current assets held for sale, which is inappropriate because it does not allow for their rational management and control. Despite the judiciousness of studies on

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Vahid qızı Əkbərova, Günel, Zəhra Nurbala qızı Abdullayeva, Nəzrin Zaur qızı İsmayılova, and Nailə Nəcəf qızı Baxşiyeva. "Teaching the solution of accounting problems at primary schools." SCIENTIFIC WORK 77, no. 4 (2022): 80–87. http://dx.doi.org/10.36719/2663-4619/77/80-87.

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İbtidai sinif şagirdlərinin, hesab məsələlərinin lazımınca öyrənməsi və onların lazımınca başa düşməsi, araşdırılır. Şagirdlərə həyatda baş verən hadisələrlə bağlı məsələlər verilir və onların həlli üsulları ilə tanış edilir. Tədris prosesi zamanı şagirdin intellektual inkişafında irəliləyiş baş verir. Bu cəhətdən məsələ həlli vacib yer tutur.Şagirdlər hesab əməli nəticəsi ilə komponentləri arasında asılılığı, kəmiyyətlər arasındakı asılılığı öyrənir məsələdə verilənlərlə axtarılan arasında əlaqəni aşkar etmək üçün məsələnin şərtindən istifadə edirlər. Açar sözlər: hesab, həll, həll üsulları,

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Coppage, Richard E., and Sidney Baxendale. "A synergistic approach to an accounting educator's primary responsibilities." Accounting Education 10, no. 3 (2001): 239–46. http://dx.doi.org/10.1080/09639280110093441.

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Rapina, Rapina, Yenni Carolina, Joni Joni, and Ridwan Ridwan. "Accounting Information System Quality's Effect on Accounting Information Quality." International Journal of Entrepreneurship, Business and Creative Economy 3, no. 2 (2023): 122–34. http://dx.doi.org/10.31098/ijebce.v3i2.1491.

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This study aims to examine the extent to which accounting information system quality influences accounting information quality. This study's demographic consisted of accounting and finance personnel in Indonesia. The purposive sampling strategy was used in this investigation, and the method used is a survey method. Primary data are used, which are processed statistically using SEM Partial Least Square (PLS) questionnaires as the research instrument. The statistical analysis method uses SEM because there may be a causal relationship between the variables, and each variable is not observed. Acco

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Anggadini, Sri Dewi, Surtikanti Surtikanti, Erika Junniyawati, Yerdaniati Putri Suryadi, and Sari Damayanti. "OPTIMIZATION OF ACCOUNTING KNOWLEGDE THROUGH ACCOUNTING SOFTWARE PRACTICUM." Jurnal Riset Akuntansi 17, no. 1 (2025): 44–56. https://doi.org/10.34010/jra.v17i1.15390.

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The Accounting software commonly used includes MYOB and Accurate, both of which are integrated bookkeeping software with a large number of users. Their main advantages are ease of use and the ability to automatically generate financial reports, making them superior compared to other accounting software. With their ability to process data automatically, quickly, and accurately, these tools provide significant benefits in company management. Additionally, this software is highly suitable for the needs of small and medium-sized enterprises in Indonesia. This study employs a descriptive quantitati

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Doran, B. Michael, and Daniel M. Norris. "Why Accounting Departments Offer Visiting Professorships: A Survey Of Accounting Department Chairpersons." Journal of Applied Business Research (JABR) 6, no. 3 (2011): 1. http://dx.doi.org/10.19030/jabr.v6i3.6283.

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This article presents the results of a survey of accounting department chairpersons. The responses indicate: (1) that departments that have not recently utilized the services of a visiting professor cite lack of need and financial resources as the primary reasons; and (2) that significant differences exist in the relative importance of reasons given for offering visiting professorships depending on whether the department is teaching or research oriented.

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Pratama, Yhoga Heru, and Adolof Sairo Ngongo. "Pengaruh Motivasi Diri, Penghargaan Finansial, Pertimbangan Pasar Kerja dan Kemampuan Akademik terhadap Minat Mahasiswa Akuntansi untuk Berkarir Sebagai Akuntan Publik." Jurnal Literasi Akuntansi 5, no. 1 (2025): 1–11. https://doi.org/10.55587/jla.v5i1.131.

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Purpose: The purpose of this study is to prove the influence of self-motivation, financial rewards, job market considerations and academic ability on accounting students' interest in pursuing a career as a public accountant. Method: This research uses quantitative methods and uses primary data. The sample used in this research was 120 respondents from the accounting faculty from eight universities, namely students from the Faculty of Accounting from Bachelorwiyata Tamansiswa University Yogyakarta, Negri Yogyakarta University, Ahmad Dahlan University, Mercubuana University Yogyakarta, Duta Waca

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Mutiara, Stella, and Suyatmin Waskito Adi. "Pengaruh Persepsi, Gender dan Lingkungan Kerja terhadap Pemilihan Karir Mahasiswa Akuntansi sebagai Akuntan Publik." VISA: Journal of Vision and Ideas 3, no. 3 (2023): 1006–22. http://dx.doi.org/10.47467/visa.v3i3.5389.

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The public accountant profession will later become one of the interesting and promising job choices for accounting students by relying on high expertise and skills and behaving independently. One of the accountant professions that is very popular in society and especially among accounting students is the Public Accountant Profession. With the wide range of job opportunities as an accountant, it should be able to attract students to a career as an accountant, considering that the profession is very important and so needed. The purpose of this study was to analyze the effect of perceptions, gend

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Lawal, B. O. "Forensic accounting and fraud detection: evidence from manufacturing industry in Nigeria." Kampala International University Interdisciplinary Journal of Humanities and Social Sciences 1, no. 2 (2020): 242–64. http://dx.doi.org/10.59568/kijhus-2020-1-2-17.

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The increasing demand for forensic accounting is a certain defining feature of most businesses in the world. Forensic accounting occurs from the reason and result of fraud and technical errors invented by humans. It became relevant that forensic accounting is introduced and practiced, and forensic accountant to provide litigation support and investigative accounting. Therefore, this paper critically examined the effect of forensic accounting on fraud detection in the manufacturing industry in Nigeria. This study employed the survey design and data were collected using primary data and this was

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Afdatil, Afdatil, Teguh Erawati, and Dewi Kusuma Wardani. "PENGARUH PERSEPSI PENGHARGAAN FINANSIAL, NILAI-NILAI SOSIAL, PERTIMBANGAN PASAR KERJA, DAN PENGETAHUAN AKUNTANSI TERHADAP PEMILIHAN PROFESI AKUNTAN PUBLIK PADA MAHASISWA AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS SARJANAWIYATA TAMANSISWA YOGYAKARTA." INVOICE : JURNAL ILMU AKUNTANSI 3, no. 1 (2021): 197–221. https://doi.org/10.26618/inv.v3i1.6027.

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This study aims to examine whether perceptions of financial rewards, social values, labor market considerations, and accounting knowledge on the choice of public accountants for accounting students at the Faculty of Economics, University of Sarjanawiyata Tamansiswa Yogyakarta. This research method uses quantitative and primary descriptive methods by using a questionnaire. The study took a sample of 80 accounting students of the Faculty of Economics, University of Sarjanawiyata Tamansiswa Yogyakarta. The sampling technique used snowball sampling. Data collection was carried out using a question

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Hasibuan, David HM, and Vanny Silviana Wijaya. "Pengaruh Sistem Pengendalian Mutu dan Kompetensi Auditor Dalam Meningkatkan Kualitas Audit." Jurnal Ilmiah Akuntansi Kesatuan 8, no. 2 (2020): 217–26. http://dx.doi.org/10.37641/jiakes.v8i2.380.

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The increasing number of public accounting firms in Indonesia certainly creates very tight competition among public accounting firms in getting clients. With the existence of the cases related to external auditors, it is very natural that companies become very critical in selecting public accounting firms. To overcome this, public accounting firms and public accountants need to improve their audit quality in order to produce relevant and reliable information so as to make accounting information useful in making decisions. This research aims to analyze the effects of the quality control s

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Rorong, Elisa Levina, Jullie J. Sondakh, and Heince Wokas. "ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI PEMILIHAN KARIR SEBAGAI AKUNTAN PADA MAHASISWA PENDIDIKAN PROFESI AKUNTANSI ( PPAK ) UNIVERSITAS SAM RATULANGI." ACCOUNTABILITY 2, no. 1 (2013): 112. http://dx.doi.org/10.32400/ja.2349.2.1.2013.112-129.

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This research aims to know the influence of financial respect, professional training, professional recognition, social values, working environment, job market considerations and personality partially or together against the accountant career selection by students of University of Sam Ratulangi PPAkThe object of this research is the accounting profession education student University of Sam Ratulangi active registered as a student with a total population of 80 people. The data collected is classified as primary data which is obtained by questionnaires distribution. Data Processing is conducted b

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