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on Accounting and Auditing |
| By: | santoso, natalie aylwen |
| Abstract: | Catatan terkait dengan review artikel tentang pengaruh audit |
| Date: | 2023–05–09 |
| URL: | https://d.repec.org/n?u=RePEc:osf:osfxxx:fq75m_v1 |
| By: | Aulia, Rizki Luthfi; Agatha, Meiyola Krisma; , Nurfadilah; Najmuddien, Fiqri; Ratnawati, Tri |
| Abstract: | This study aims to determine the effectiveness of implementing internal control over cash receipts and disbursements accounting systems in furniture trading companies. The research method used is a qualitative descriptive literature study using a flowchart as an analytical tool. The results showed that the company had implemented internal control of the cash receipts and disbursements accounting system properly and efficiently. This is evidenced by the fulfillment of the principles of internal control. However, there are still some weaknesses so that the company needs to make improvements so that operational activities can be carried out more effectively. |
| Date: | 2023–06–15 |
| URL: | https://d.repec.org/n?u=RePEc:osf:osfxxx:zqvxh_v1 |
| By: | maulidya, Salsabila; N, Adam Nurdin; rohmadani, Fitriatul; Pandin, Maria Yovita R |
| Abstract: | The emergence of the society 5.0 era is colored by the rapid world of digitalization which describes almost all areas of life including the accounting profession. This study aims to determine the development of digitization towards society 5.0 and the efforts and challenges made by the accounting profession in facing this era. This study uses a qualitative approach method with online and offline interview techniques to 2 Respondents of the Public Accounting Firm and 2 Respondents of the Tax Consultant Office. The Society 5.0 era requires accountants to understand technology and use it in their work. This is because accountants play an important role in the world of finance and business, which has a positive impact on efficiency and effectiveness. Therefore, accountant learning must be adapted to technological developments to prepare future accountants who can face the challenges of the digital era. |
| Date: | 2023–06–10 |
| URL: | https://d.repec.org/n?u=RePEc:osf:osfxxx:4mskj_v1 |
| By: | Putrajaya, Bertrando Matthew Lielien |
| Abstract: | Tujuan penelitian ini adalah untuk menguji kualitas audit terhadap earning management perusahaan, sehingga auditor memiliki peranan penting bagi suatu perusahaan untuk mengontrol dan membuat keputusan dalam membuat laporan keuangan. Kondisi laporan finansial suatu perusahaan ada di tangan auditor untuk melanjut proseskan diberikan kepada investor. Temuan yang menarik adalah bahwa penelitian ini menemukan bahwa pilihan auditor akan berkontribusi dalam bidang akuntansi dan keuangan. |
| Date: | 2023–05–09 |
| URL: | https://d.repec.org/n?u=RePEc:osf:osfxxx:8cywf_v1 |
| By: | Mandag, Herny Ria |
| Abstract: | The purpose of this study is to find out the comparison of Digital accounting and Quality of accounting Information in E-Commerce companies to trust. the research methodology used by researchers is a qualitative method of description. the data from this study were taken from journaling literacy, other article references, US well US the direct web from the e-commerce company. Of the many e-commerce that exists, the researchers took one of the e-commerce companies from 2 countries, namely Amazone in the US, united States and Tokopedia in Indonesia. each process carried out is related to the quality of the information, which can identify the advantages and drawbacks of each information provided to the two e-commerce companies. From the findings of the researchers revealed that a comparison of e-commerce companies Amazon.com with Tokopedia states that Amazon.com is superior to Tokopedia in terms of business scales, technology and products. |
| Date: | 2023–07–01 |
| URL: | https://d.repec.org/n?u=RePEc:osf:osfxxx:ky7rh_v1 |
| By: | Hidayatullah, Mokhamad Alfiyan |
| Abstract: | The correlation between green management and financial accounting fraud underscores the need for a comprehensive understanding of the complexities surrounding sustainability initiatives. While green management practices can contribute to a more sustainable future, they must be implemented with transparency and integrity. By addressing the challenges and establishing robust accountability mechanisms, we can ensure that sustainability remains a guiding principle, untainted by financial misconduct. Only through a holistic approach can we achieve a true balance between environmental responsibility and financial integrity. |
| Date: | 2023–05–31 |
| URL: | https://d.repec.org/n?u=RePEc:osf:osfxxx:74wcq_v1 |
| By: | Bradbury, David; O'Reilly, Pierce |
| Abstract: | This Perspective discusses the fiscal and economic impacts of the global minimum tax; currently being implemented by many countries around the world. The global minimum tax is expected to raise tax revenues, reduce profit-shifting, and allow jurisdictions to strike a better balance between supporting investment and mobilising domestic revenues. |
| Date: | 2025 |
| URL: | https://d.repec.org/n?u=RePEc:zbw:colfdi:314444 |
| By: | Iva Hasikova (Department of Department of Finance and Accounting, Faculty of Business and Economics, Mendel University in Brno, Czech Republic); Jan Hanousek (Department of Department of Finance and Accounting, Faculty of Business and Economics, Mendel University in Brno, Czech Republic) |
| Abstract: | This paper analyses factors affecting VAT compliance using a panel of 22 European countries from 2000 to 2021. In particular, we studied the influence of the shadow economy, macroeconomic conditions, quality and efficiency of public institutions, and the control of corruption influencing VAT compliance. The GDP growth proxying the phases of the business cycle has a stable and positive effect on VAT compliance. Similarly, the impact of the shadow economy has been negative, statistically, and economically significant. Also, we observe a substantial impact of the government quality indicators on reducing the VAT gap. We also examine the possible “import†of tax morale through foreign subsidiaries operating in the country, and the impact remains inconclusive. Likely positively induced VAT compliance is mitigated by a negative impact of possibly sizeable exports of foreign-owned subsidiaries. From the public administration perspective, we show that all factors that affect the shadow economy are almost at the same rate transferred into increasing VAT compliance, which could make the quest for policymakers more effective. |
| Keywords: | Value-added tax (VAT), VAT gap, Gross Value Added, Shadow Economy, Tax Collection, Policy and Governance, Economic sectors |
| JEL: | H26 C33 |
| Date: | 2025–03 |
| URL: | https://d.repec.org/n?u=RePEc:men:wpaper:100_2025 |