AGRICULTURAL ACCOUNTING SYSTEMS SUPPORTING FARM FINANCIAL MANAGEMENT – THE CASE OF POLISH FADN

2016 ◽  
Author(s):  
Joanna Pawłowska-Tyszko ◽  
Michał Soliwoda
Keyword(s):  
Financial Management ◽  
Accounting Systems

scholarly journals Pengaruh Transparansi, Kompetensi, Dan Sistem Akuntansi Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Penerapan Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi

2021 ◽  
Vol 4 (2) ◽  
pp. 419-433
Author(s):  
Ria Herlina ◽  
Taufeni Taufik ◽  
Azwir Nasir
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Financial Accounting ◽  
Accounting System ◽  
Analysis Method ◽  
Accounting Systems ◽  
Finance Management ◽  
Internal Control System ◽  
The Government

This study aims to examine the effect of transparency, competency, financial accounting systems on the accountability of regional financial management with the government's internal control system as a moderating variable with a case study in Indragiri Hulu Regency. The population of this study were all employees in all OPDs in Indragiri Hulu Regency as many as 45 OPDs so that a sample of 180 respondents was obtained from this population using the purposive sampling method. The data analysis method used in this research is the quantitative analysis method with WarpPLS version 6.0 as data processing software. The results show that transparency, competency, and financial accounting systems affect the accountability of regional financial management, the implementation of the government internal control system can moderate the effect of transparency and financial accounting systems on the accountability of regional financial management, and the implementation of the government internal control system cannot moderate the effect of competency on the accountability of regional finance management. Keywords: Transparency, Competency, Financial Accounting System, The Accountability of Regional Financial Management, Implementation of The Government Internal Control System

Learning Analytics Tool for Bulgarian School Education

2021 ◽  
Vol LXIV (4) ◽  
pp. 410-424
Author(s):  
Silvia Gaftandzhieva ◽  
◽  
Rositsa Doneva ◽  
George Pashev ◽  
Mariya Docheva ◽  
...  
Keyword(s):  
Financial Management ◽  
Learning Analytics ◽  
School Education ◽  
Accounting Systems ◽  
Learning And Teaching ◽  
Digital Repositories ◽  
Stakeholder Groups ◽  
Data Driven Decisions ◽  
Learning Data

Nowadays, schools use many information systems to automate their activities for different stakeholders’ groups – learning management systems, student diary, library systems, digital repositories, financial management and accounting systems, document processing systems, etc. The huge amount of data generated by the users of these systems, led to increased interest in the collection and analysis of data to encourage students to achieve higher results, teachers to provide personalized support and school managers to make data-driven decisions at all levels of school, and stimulates research into the application of Learning Analytics (LA) in schools. The paper presents a LA model and a software prototype of the LA tool designed for the needs of Bulgarian school education from the perspective of different stakeholder groups (students, teachers, class teachers, parents, school managers, inspectors from evaluation agencies), aiming to improve school methods of approaching and analyzing learning data. The tool allows stakeholders to track data for students’ learning or training for different purposes, e.g. monitoring, analysis, forecast, intervention, recommendations, etc., but finally to improve the quality of learning and teaching processes. Research and experiments with the model and the LA tool under consideration are conducted based on the information infrastructure of a typical Bulgarian school.

Basic Bookkeeping and Accounting for the Private Practitioner

2017 ◽  
pp. 180-188 ◽  
Author(s):  
Jeffrey Zimmerman ◽  
Diane V. Libby
Keyword(s):  
Managed Care ◽  
Financial Management ◽  
Management Practices ◽  
Private Practitioner ◽  
Math Skills ◽  
Loss Prevention ◽  
Financial Reports ◽  
Business Decisions ◽  
Accounting Systems ◽  
Accounting Terms

Running a practice with sound financial management practices is not as complex as many believe. The concepts require basic math skills and the establishment of an infrastructure that provides an awareness of what is happening financially in the business. Ways of approaching common business decisions about purchases, leases, managed care contracts, and accounts receivables are discussed. Basic bookkeeping and accounting systems are described. Common accounting terms and financial reports, such as profit and loss statements, are defined and described. Budgets, practice “dashboards” for consolidating practice data, and safeguards for loss prevention are described.

scholarly journals Double entry bookkeeping vs single entry bookkeeping

2016 ◽  
Vol 73 (2) ◽  
pp. 282
Author(s):  
Ileana Andreica
Keyword(s):  
Financial Management ◽  
Comparison Method ◽  
Accounting System ◽  
Accounting Systems ◽  
Legal Personality ◽  
Advantages And Disadvantages ◽  
Family Enterprises ◽  
Hypothetical Data ◽  
Single Entry ◽  
Double Entry

Abstract: A financial management eficiently begin, primarily, with an accounting record kept in the best possible conditions, this being conditioned on the adoption of a uniform forms, rational, clear and simple accounting. Throughout history, there have been known two forms of accounting: the simple and double entry. Romanian society after 1990 underwent a substantial change in social structure, the sector on which put a great emphasis being private, that of small manufacturers, peddler, freelance, who work independently and authorized or as associative form (family enterprises, various associations (owners, tenants, etc.), liberal professions, etc.). They are obliged to keep a simple bookkeeping, because they have no juridical personality. Companies with legal personality are required to keep double entry bookkeeping; therefore, knowledge and border demarcation between the two forms of organisation of accounting is an essential. The material used for this work is mainly represented by the financial and accounting documents, by the analysis of the economic, by legislative updated sources, and as the method was used the comparison method, using hypothetical data, in case of an authorized individual and a legal entity. Based on the chosen material, an authorized individual (who perform single entry accounting system) and a juridical entity (who perform double entry accounting system) were selected comparative case studies, using hypothetical data, were analysed advantages and disadvantages in term of fiscal, if using two accounting systems, then were highlighted some conclusion that result.

scholarly journals EFFECT OF UNDERSTANDING FINANCIAL MANAGEMENT, REGIONAL FINANCIAL ACCOUNTING SYSTEMS, EFFECTIVENESS OF INTERNAL CONTROL, AND COMMITMENT TOWARDS FINANCIAL PERFORMANCE OF NORTH SULAWESI PROVINCE

2019 ◽  
Vol 8 (01) ◽  
pp. 51
Author(s):  
David Paul Elia Saerang ◽  
Heince R. N Wokas ◽  
Robby J. Kumaat ◽  
Christian Datu
Keyword(s):  
Organizational Commitment ◽  
Financial Performance ◽  
Internal Control ◽  
Financial Management ◽  
Financial Accounting ◽  
Accounting System ◽  
City Governments ◽  
Accounting Systems ◽  
North Sulawesi ◽  
Systems Effectiveness

This study aims to determine, the effect of understanding financial management, regional financial accounting system, effectiveness of internal control and organizational commitment towards financial performance of region and city governments in the province of North Sulawesi. The type of this research is quantitative. The population are all Regional Work Unit (SKPD) government financial managers of North Sulawesi, the respondents are 125 respondents as financial managers namely PPK-SKPD, Head of Finance and Financial Staffs. The Data method is using questionnaires and the analysis is using multiple regression analysis. The result shows that the understanding of financial management and effectiveness of internal control have a significant effect to the financial performance, while the regional financial accounting system and organizational commitment are not significant.Keywords : Understanding Regional Financial Management, Regional Financial Accounting Systems, Effectiveness of Internal control, Organizational Commitment, Local Government Financial Performance

scholarly journals The importance of record keeping to the growth of small and medium scale enterprises (SMEs) in Zimbabwe

2015 ◽  
Vol 12 (4) ◽  
pp. 744-754 ◽  
Author(s):  
Ongayi Vongai Wadesango
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Survey Design ◽  
Small And Medium Enterprises ◽  
Management Skills ◽  
Social Scientists ◽  
Accounting Systems ◽  
Record Keeping ◽  
Medium Enterprises ◽  
Descriptive Survey

This study sought to investigate the influence quality financial reporting systems have on the performance of small and medium enterprises. Descriptive survey design was employed. The sample size was 100 SMEs, selected using stratified random sampling. Data were collected using a questionnaire and an observation list. Data collected using questionnaire were analyzed using Statistical Package for the Social Scientists (SPSS). The study found an absence of formal accounting systems in many firms due to lack of financial and accounting knowledge among the owner‐managers. It is recommended that financial institutions and policy makers need to focus on educating such owner‐managers with necessary accounting and financial management skills.

scholarly journals EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH: PERAN MODERASI SISTEM PENGENDALIAN INTERN PEMERINTAH

2021 ◽  
Vol 2 (2) ◽  
pp. 319-338
Author(s):  
Nana Santika ◽  
Taufeni Taufik ◽  
Devi Savitri
Keyword(s):  
Control System ◽  
Human Resource ◽  
Internal Control ◽  
Financial Management ◽  
Employee Performance ◽  
Financial Accounting ◽  
Primary Data ◽  
Accounting System ◽  
Accounting Systems ◽  
Internal Control System

This study aims to determine the effect of employee performance, regional financial accounting systems, and human resource competencies on the effectiveness of regional financial management which is moderated by the government's internal control system. This research was conducted at Pelalawan District OPD. The data used in this study are primary data that is a questionnaire. The population in this study were employees who worked at the Regional Apparatus Organization in Pelalawan Regency. This study uses purposive sampling. Of 81respondent who participated indicate that: Employee performance and the regional financial accounting system influence the effectiveness of regional financial management but Human resource competence does not affect the effectiveness of regional financial management. The government's internal control system can moderate the effect of employee performance, the regional financial accounting system, and human resources on the effectiveness of regional financial management.

scholarly journals Examining Auditing as an Essential Element of Financial Management and Good Governance in Local Government

2014 ◽  
Vol 2 (2) ◽  
pp. 82
Author(s):  
Sindisile Maclean
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Good Governance ◽  
Essential Element ◽  
External Factors ◽  
Financial Strategy ◽  
Internal Factors ◽  
Accounting Systems ◽  
Key Issues

The purpose of the article is to address issues of auditing in the context of financial management as a contribution to good governance. Generally, not all local governments have effective and operational audit units and committees. As a result, auditing is not used as an essential element of good governance and this leads to bad audit outcomes like disclaimers and adverse opinions. The bad audit outcomes in local government have motivated the researcher to conduct the study on auditing. There are internal factors within the municipalities as well as external factors that are of interest and directed the researcher to have desire and commitment to make a contribution in this particular field of research. The key issues, amongst others, are principles of financial management, financial strategy, auditing functions such as forensic auditing, fraud auditing, forensic accounting and detection of fraud, including accounting systems and auditor’s role. This article will also attempt to reinforce existing theories and add value to local government financial discourse and good governance.

Modernization of Governmental Accounting Systems

2016 ◽  
pp. 90-107 ◽  
Author(s):  
Carlos Araya-Leandro ◽  
María Del Carmen Caba-Pérez ◽  
Antonio M. López-Hernandez
Keyword(s):  
Financial Management ◽  
Implementation Strategies ◽  
Central American ◽  
Reform Process ◽  
Accounting Systems ◽  
Governmental Accounting ◽  
Public Financial Management ◽  
The One ◽  
Financial Administration ◽  
American Region

The countries in the Central American region, Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua and Panama, have carried out a reform process of their public financial management systems, seeking to guarantee higher-quality, reliable and timely information, using mainly the International Public Sector Accounting Standards (IPSAS). In this context, the chapter has a double objective. On the one hand, valuing from the Model of Contingency of the Professor Lüder, the influence of the environment in the implementation of processes of innovation in systems of government financial management in the Central American region. On the other hand analyze the main implementation strategies in the process of adoption or adaptation of IPSAS in these countries. For this purpose, interviews have been made with those responsible for the process of implementation of IPSAS in the countries of the region, as well as an in-depth review of the documents and legislation issued in government financial administration in these countries.

scholarly journals MODERASI SISTEM PENGENDALIAN INTERN PEMERINTAH PADA PENGARUH SAKD, SIMDA, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH

2021 ◽  
Vol 15 (1) ◽  
pp. 1-24
Author(s):  
. Anggi ◽  
Yesi Mutia Basri ◽  
. Rofika
Keyword(s):  
Control System ◽  
Human Resources ◽  
Internal Control ◽  
Financial Management ◽  
Management Information Systems ◽  
Financial Accounting ◽  
Management Information ◽  
Accounting Systems ◽  
Internal Control System ◽  
The Government

This study aims to examine influence of the application of the Regional Financial Accounting System, the Regional Information Management System and the Competency of Human Resources on the Effectiveness of Regional Financial Management with the Internal Control System of the Government as the Varıabel Moderatıng.  The population in this reserach are all employees who work at OPD Siak Regency, selected using purposive sampling technique. 92 respondents participated in this study . Data analysis techniques used in this study are multiple regression and moderate regression analysis (MRA).. The results of this study conclude: The application of regional financial accounting systems, regional financial management information systems, human resource competence affects the effectiveness of regional financial management. And the Government Internal Control System (SPIP) can moderate the implementation of regional financial accounting systems, regional financial management information systems and not for the competence of human resources on the effectiveness of regional financial management.

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