Student’s Literacy on Green Accounting Concept and its Challenges Ahead

Accounting students are required to conceive how to arrange a sustainability report and conceive it concept. The aims of this study are to interpret student’s literacy on defining green accounting and find out the challenge on improving it. This qualitative study was conducted in interpretive paradigm using phenomenological approach. The analysis unit are the higher education institution which have accounting bachelor degree program in East Kalimantan. The interpretation of student’s literacy was define based on their conceive to green accounting concept which involve the qualitative characteristic information generated, the principles underlying of green accounting, and the components of green accounting report. This research finds out that the accounting student’s literacy on green accounting were divided in three results; (1) high literacy in defining qualitative characteristic information generated, (2) low literacy in defining the principles underlying of green accounting, and (3) awful literacy in defining the components of green accounting report. There are still lack of understanding in defining some green accounting concept, it caused by; (1) student’s lack of interest and curiosity to explore this concept inclusively, (2) some higher education institution have not provide a specific subject in learning it, (3) the lack of student’s research in exploring some themes related to green accounting. This study implies accounting bachelor degree program to have several curriculum evolvements to improve it. Inclusive interpretations are crucial to describe the literacy of green accounting concept in higher education institutions including lecture’s literacy on it, meanwhile this study have focused on student’s literacy only. Received: 8 February 2021 / Accepted: 18 September 2021 / Published: 5 November 2021

Adoption of Business Intelligence to Support Cost Accounting Based Financial Systems — Case Study of XYZ Company

XYZ is a company engaged in the port sector. To support the company’s business processes, XYZ uses two applications to carry out operational activities, namely the CARTOS application to manage invoices and the Finance application to record company costs and revenues. To produce a cost accounting report, XYZ is still processing and visualizing it manually with data sources from the two applications mentioned earlier. This resulted in quite a long time processing data into information. So that reporting to management cannot be done in real time. Therefore XYZ needs a system that can help management to analyze and manage data into information in real time. The Business Intelligence (BI) method is one of the solutions for company needs, especially in analyzing and providing access to data to help make better decisions.This study discusses the design and implementation of business intelligence solutions ranging from architecture, data warehouse, ETL processes and visualization in the form of a dashboard in accordance with the needs of XYZ. The method used in developing business intelligence dashboards refers to the executive information system life cycle method which consists of justification, planning, business analysis, design, construction, and dissemination. The results of this research are dashboard visualization using the Power BI tool that displays information and knowledge needed in the monitoring process and becomes material to produce management decisions related to cost accounting reports.

Penyusunan Laporan Keuangan UMKM Berbasis Online dengan Aplikasi LAMIKRO

In the digital era as it is today, information technology has a significant impact on the process of accounting records in a company. However, the human resource factor is an obstacle for SMEs to develop and be able to compete with large companies. Moreover, if it is associated with the importance of presenting financial statements that are accountable and in accordance with standards, it requires MSMEs to be responsive to technological changes that occur. The existence of these demands, made the Ministry of Cooperatives and Small and Medium Enterprises (SMEs) in October 2017 launch an online-based application that is the Micro Business Accounting Report (Lamikro) application. The purpose of this Community Service activity is to provide knowledge about the preparation of financial statements with the application of Lamikro to MSMEs that are found in the Office of Cooperatives, Micro Business and Trade of Pontianak City. The participants who attended were 34 MSMEs. The methods applied are lecture, tutorial and discussion methods. Before giving a lecture, participants are given pre-test questions first. The pre-test results showed that 80% of participants did not understand the preparation of financial reports both manually and online. At the end of the activity a post test was conducted, which showed that 82.79% of participants had understood the preparation of financial reports both manually and online. This means, there is an increase in the knowledge and understanding of participants from before training and after training. Keywords: MSME, Financial Statements, Lamikro

ACCOUNTANT PAYMENT INFORMATION APPLICATION OF INFORMATION SYSTEMS IN PT. FRAMAS INDONESIA

A comprehensive company information system is called Accounting, because it processes all transactions into a document in the form of financial statements. Its role is systematic and covers the entire data and information of documents from all the company's business transaction activities as a whole. Information obtained from the information system in the accounting report will be submitted to management. In this era of globalization, the role of information systems is very important in various fields. Companies must focus on providing users with fast, accurate but still accurate information to financial statements, and other financial data that contribute to decisions and policies made by management. The company uses information systems in the hope that it can help the company achieve its goals. The accounting information system that is currently widely applied by companies is the Information System on Accounts Payable or Accounts Payable. In addition to providing information on Trade Debt data or Accounts Payable, PT Framas Indonesia has applied the Accounting Information System well. Most of the processes have been computerized properly, PT Framas has also designed recording procedures and Internal Control on Accounts Payable. Double checks are also carried out on several processes so as to minimize errors in payment.

Pemaknaan Aset Waqaf dan Bentuk Pelaporanya di Pondok Pesantren Daruttaqwa Gresik

The purpose of this study is to know the Waqaf Asset Treatment and the form of Reporting at Daruttaqwa Gresik Islamic Boarding School. This is a descriptive research. The data used are primary data in the form of interviews with caregivers (Nyai), Deputy Head of Pondok, Treasurer, Hodam and Santri. Secondary data are in the forms of documentation. The results of the study show that the value of the waqaf’s perception as an Islamic boarding school asset is based on a will, blessing, reverence and sincerity. While Islamic boarding schools does not reflect the reporting in accounting rules by IAI (not the detail), but rather based on trust. On the other hand, Islamic boarding school accounting guidelines does not cover all the waqaf assets, which cause a discrepancy between the reality found in the pesantren and the pesantren accounting guidelines. The conclusion of this study is that the regulation of IAI have not been able to cover most of aspects in pesantren so that the pesantren value can’t be implemented in reporting their accounting report. It is suggested that IAI can help evaluate pesantren accounting guidelines so that the pesantren values can be implemented in reporting.

The Implementation of Business Intelligence on Cost Accounting – Case Study of XYZ Company

Introduction: XYZ is a company engaged in the port sector. XYZ is engaged in the business of loading and unloading terminal services and container buildup. To support the company's business processes. Case Description: XYZ uses two applications in carrying out operational activities, namely the CARTOS application to manage bills and the Finance application to record company costs and revenues. To produce a cost accounting report, PT XYZ is still processing and visualizing it manually using Microsoft Excel applications with data sources from the two applications previously mentioned. There are problems related to the process, where the processing time to process data into information is quite long. So that reporting to management cannot be done in real time. Discussion and Evaluation: The development of business competition is very rapid, the management of XYZ must be able to make decisions quickly and accurately, so company needs tools that can help the management to analyze and manage data into information in real time. The Business Intelligence (BI) method is one of the solutions to the company's needs, especially in analyzing and providing access to data to help make better decisions. Conclusion: This study discusses the design and implementation of business intelligence solutions ranging from architecture, data warehouse, ETL processes and visualization in the form of a dashboard in accordance with the needs of PT XYZ. The method used in developing the business intelligence dashboard refers to the executive information system lifecycle method which consists of justification, planning, business analysis, design, construction and deployment. The results of this research are dashboard visualization using Power BI tools that display information and knowledge needed in the monitoring process and become material for generating management decisions related to cost accounting reports.

ACCOUNTING STATEMENTS AT THE PRESENT STAGE: PROBLEMS AND SOLUTIONS, CHANGES IN 2020

The purpose of the study is to study the main problems of financial (accounting) reporting in 2020 and to determine the solution approaches. The article discusses the key changes related to the accounting (financial) statements in 2020, the main problems and ways to solve them; it provides data on calculating indicators of the accounting report. The most acute problems are the changes in reporting forms and tax legislation in general, as well as falsification of information. Great difficulties will be caused by the changes in legislation, including: the use of telecommunication channels, the change of reporting forms, the transition to electronic employment record books (reporting will be submitted for the first time, and, therefore, veiling is possible); the change in calculating the report on financial results; clarification by the Ministry of Finance on the name and composition of indicators that reveal the amount of income tax. The scientific novelty of the work is reflected in overcoming the falsification of information by increasing the level of inventory, reducing the power of influence on the accounting employee, the owner or the company manager, and by a low level of costs. The proposed transfer of these procedures to the outsourcing, which should be carried out by accounting outsourcing companies. Participation in webinars conducted by tax inspections should be made mandatory, to eliminate errors in filling out declarations. The main goal will be to forestall possible questions from the accountants or to answer them online, which will help reducing errors. Registration should be made in the inspection in which the organization is registered.

Management Accounting Practices Among Chinese Enterprises

This study examines the management accounting reporting practices based on the management accounting guidelines among the enterprises in China. Using questionnaire survey on the enterprises in China in the province of Xian, the results show that the level of management accounting reporting practices among the Chinese enterprises is still low and not in accordance with the requirements of the application guidelines. The results also show that half of the enterprises failed to comply with the requirements of the guidelines, an indication that in the process of practice, there are inconsistencies between theoretical understanding and practical practice. However, most enterprises have a positive attitude towards the preparation of management accounting reports and agreed with the importance and significance of the preparation of reports mentioned in the practices guidelines. In addition, this study also shows that the enterprises that prepared the management accounting report adhere to the requirements of the guidelines. Specifically, the number of enterprises preparing operation management accounting reports is the largest, while the number of enterprises preparing strategic reports is the smallest. The findings in this study implicate that enterprises that have not prepared the management accounting report should pay more attention to management accounting reporting. This study sheds some lights to the policy makers on the level of management accounting reporting practices and instils awareness to enterprises on the importance of preparing such reports by giving guidance and assistance after issuance of guidelines

PERLAKUAN AKUNTANSI TANGGUNG JAWAB SOSIAL PERUSAHAAN UNTUK PENGEMBANGAN MASYARAKAT SEKITAR PT SEMEN TONASA

This study aims to analyze the application and treatment of Corporate Social Responsibility (CSR) accounting in an effort to develop communities around companies in PT Semen Tonasa. Research data obtained from primary data and secondary data. Primary data in the form of direct interviews with the company and the community. While secondary data in the form of data obtained from the company's internal data. The method used is descriptive qualitative method. The results showed that the CSR comdev program implemented by PT Semen Tonasa has greatly helped the surrounding community and the community has felt the benefits and has been running effectively, but needs to be followed up on several programs that are still running without extra supervision from the company . The CSR accounting report originates from the current year's profit of 4% in accordance with the RUPS.