Accounting

Journal Information
ISSN / EISSN : 2369-7393 / 2369-7407
Published by: Growing Science (10.5267)
Total articles ≅ 444
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DOAJ
SCOPUS
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Ica Rika Candraningrat, Nyoman Abundanti, Ni Wayan Mujiati, Ray Erlangga, I Made Gilang Jhuniantara
Published: 1 January 2021
Abstract:
The purpose of this research is to describe the role of Financial Technology in enhancing financial inclusion in the Micro, Small and Medium Enterprises (MSMEs) industry through accessibility and assistance. MSMEs play a very important role in increasing regional and national economic growth. There are various types of MSMEs that are scattered throughout Indonesia with the main problem being capital. The rapid growth of FinTech's financing business is currently an alternative that can be accessed by all levels of society through financial inclusion, which is one way to socialize the financial sector specially to facilitate financial access services for the public. The population in this study were members of Dekranasda (Dewan Kerajinan Nasional Daerah) Denpasar assisted and the determination of samples was based on purposive sampling method which includes people involved in a weaving craft business and have been fostered for at least 3 years. The method of data collection is by questionnaires, documentation and interviews. The method of data analysis in this study is the instrument test, classic assumption test, and hypothesis testing with the SPSS program. Based on the results of the analysis of accessibility and assistance, financial technology has a significant positive effect on capital development. By funding MSMEs, lenders get investment alternatives with attractive returns. On the other hand, MSMEs borrowers get business capital loans without collateral with an easy and fast online process.
Boubker Mouline, Hicham Sadok
Published: 1 January 2021
Accounting, Volume 7, pp 1231-1240; https://doi.org/10.5267/j.ac.2021.4.017

Abstract:
Determining cash holdings is amongst the most important financial decisions made by heads of corporations. This decision relies on theoretical convictions and views as well as firm specific characteristics. This article analyzes the determinants of cash management in Moroccan corporations. By mobilizing all the theories of optimal financial structure, our research attempts to focus on the field of knowledge in the financial management of cash surpluses. No analysis has been carried out concerning cash and cash equivalents in Moroccan firms. These results could, therefore, contextualize the existing knowledge in this research theme and better understand the behavior of companies and their main trends in terms of cash flow, as well as the objectives and motivations of managers. The sample studied consists of 42 Moroccan companies, which are all publicly traded on the Casablanca Stock Exchange over 13 years (2007-2019). This research uses an empirical econometric study based on a positivist approach with a hypothetical-deductive method. We use panel regression analysis and perform all the necessary tests to determine the exact nature of this dataset. Our results show some evidence that a strong positive correlation exists between liquidity level and cash-flow as well as family shareholding. It is also found that the cash holdings of these companies are significantly negatively affected by how large or small the firm is, working capital requirement, debt leverage, as well as growth opportunity of the firm.
Nguyen Thi Viet Nga
Published: 1 January 2021
Accounting, Volume 7, pp 1315-1324; https://doi.org/10.5267/j.ac.2021.4.007

Abstract:
The aim of this study is focused on how monetary, energy consumption and other factors affect economic growth of the country of Vietnam. Based on collected secondary data covering from the World Bank and Vietnam’s General Statistics Office from 1985 to 2019, and some data collected from the State Bank of Vietnam, Vector Autoregressive Model was considered to apply in order to investigate this relationship. Results show that there exists an association among monetary policy, renewable energy and the country’s economic growth. Especially, the country’s exchange rate shows no influence on its economic growth while interest rate has negative effects and particularly money supply and renewable energy have a positive influence on the same direction and has a strong impact on economic growth.
Tien Do Thi Kim
Published: 1 January 2021
Accounting, Volume 7, pp 1407-1416; https://doi.org/10.5267/j.ac.2021.3.024

Abstract:
Agriculture is an industry with potential and advantages for development, but it is increasingly difficult to attract foreign direct investment (FDI) flows. Up to now, the results of attracting FDI inflows into the agricultural sector have many limitations, not really reaching the industry’s potential. This study will assess the current situation of attracting foreign direct investments into the agricultural sector in Vietnam in terms of FDI capital scale, FDI capital structure based on agriculture standard, investment method, investment partners and by investment recipients. The Red River Delta is one of the two Vietnamese economic regions with highly agricultural production. With the tradition of agricultural production and many favorable natural, economic and social conditions, the Red River Delta can further develop into a major agricultural production area of the country, contributing to economic development of the region and the whole country. However, FDI investment in agriculture in the region is modest compared to the potential of the industry as well as compared to other sectors in the region. While FDI inflow into Vietnam and other sectors in the region tends to increase strongly, FDI into agriculture is very low and has not grown for a long time, which is contrary to the trend of FDI to other sectors of the Red River Delta as well as the whole country and also contrary to the FDI flows to global agriculture.
Svitlana Svirko, Larysa Hordiienko, Tetiana Trosteniuk, Uliana Andrusiv, Svitlana Rudnychenko, Anzhela Cherchata
Published: 1 January 2021
Accounting, Volume 7, pp 1425-1434; https://doi.org/10.5267/j.ac.2021.3.022

Abstract:
The aim of the article is to study the theoretical foundations and develop methodological, methodological and organizational approaches to management accounting in state institutions of higher education in Ukraine in the conditions of sustainable development goals implementation. Authors in the article suggest the distribution of activities, as well as the types of productive products of mentioned entities within them. A new concept of the planned cluster of management accounting in state institutions of higher education has been suggested for the development of budget planning. In the context of accounting cluster formation the model of coding of analytical accounts on the expenses accounts is offered, and also correlation of the last and codes of economic classification of expenses, a managerial reporting package is recommended for application. Within the control and analytical management accounting clusters of state institutions of higher education the adaptation of the general procedure of responsibility centers assessment is motivated, the composition of performance indicators is specified and the updated nomenclature of performance indicators is formed. In order to monitor the level of introduction of management accounting in the practice of state institutions of higher education, a model is formed, which is based on the calculation of an integrated indicator of the level of implementation of the latter; approbation of the developed model on the example of state institutions of higher education in Zhytomyr allowed to determine the leader who showed high results, leading the list of the latter.
Duc Dung Nguyen
Published: 1 January 2021
Accounting, Volume 7, pp 1463-1470; https://doi.org/10.5267/j.ac.2021.3.018

Abstract:
The article explores the impact of factors in the legal environment on the application of the entire international financial reporting standards for small and medium-sized enterprises. Legal environmental factors include the legal system, the influence of the state role, professional associations and tax regulations. The author adopted the survey of 80 managers and 80 auditors to find out if there is any difference between the financial reporters and the financial reporting auditors on the impact of the legal environment. Through T-Test with SPSS 26 software, the author found that the tax factor is highly appreciated for both managers and auditors, especially for managers. The auditors assessed that the entire application of IFRS would bring benefits more than the costs while the managers assessed that the costs would be more than the benefits. Through the survey results, the author suggests limiting the impact of tax on accounting and further improving the role of professional associations.
Mohammed Ibrahim Sultan Obeidat
Published: 1 January 2021
Accounting, Volume 7, pp 1731-1740; https://doi.org/10.5267/j.ac.2021.4.024

Abstract:
The study objects for determining whether or not a relationship exists between inventory management of the listed pharmaceutical firms at Amman Stock Exchange, and the profitability of these firms, and whether or not inventory management affects firm profitability. Only three pharmaceutical firms were found listed at Amman Stock Exchange by the end of 2020, and therefore, the annual data of the three firms along the period 2009-2019 were collected and used in the analysis and hypothesis testing. Inventory turnover and average inventory holding period were used as indicators for inventory management at a reciprocal form, whereas, return on assets was used as a measure of firm profitability. Using the Pearson correlation method, the analysis and hypothesis testing demonstrated that a significant positive relationship exists between inventory turnover and return on assets, and a negative significant relationship exists between average inventory holding period and return on assets. Moreover, using the ordinary least square method, the study shows that inventory management has a positive significant effect on firm profitability. More studies regarding inventory management and firm profitability relationships, are recommended to be performed on other manufacturing industries than pharmaceutical firms.
Sunita Dasman, Erie Febrian, Sulaeman Nidar, Aldrin Herwany
Published: 1 January 2021
Abstract:
This study aims to examine the effects of company-specific macroeconomic fluctuation in raw materials prices on the speed of adjustment through dynamic targeting capital structure on textile companies listed on the Indonesia Stock Exchange during 2012 and the second quarter of 2020. Using panel data regression of the fixed-effect method, we discovered that the speed of adjustment varies in each industry and period. Textile companies listed on the Indonesia Stock Exchange adjust their capital structure through a dynamic target of 53.3% per year. It takes 1 year and 10 months to close the target capital structure. The factors that determine the target capital structure include company size, tangibility, liquidity and growth opportunity, asset utilization, as well as retained earnings. On the other side, factors that contribute to the speed of adjustment include company size, growth opportunity, earnings volatility, asset utilization, retained earnings, distance to the target, and economic growth. Other factors that also affect the speed of adjustment include fluctuations in the prices of cotton and crude oil. The result of this study is expected to provide an optimal capital structure formulation to the textile industries in Indonesia to finance companies’ operational activities and growth opportunities effectively. This study also provides an overview of how textile companies make capital structure adjustment, as there are changes in company-specific factors, macroeconomic conditions, and fluctuation in raw material prices.
Irany Windhyastiti, Syarif Hidayatullah, Umu Khouroh
Published: 1 January 2021
Abstract:
This research aims to determine: 1) rating of investment attraction based on investor assessment; and 2) the factors which have significant effects on investment attraction of the city. Location research is in Batu city Indonesia with number of samples as 65 investors. The data analysis technique of this study uses a Multiple Regression Analysis. The independent variables used in this study are: 1) infrastructure; 2) labor availability; 3) agglomeration; 4) natural resources, 5) markets; 6) licensing system, and 7) leadership. Investment attraction is indicated with rating assessment by investors. The results show: 1) rating of Batu city investment attraction is high; and 2) licensing system and leadership have significant influences on investment attraction. Based on the result, it is very important for a city to create a conducive climate (pro investment) to attract investors, especially in the ease of the licensing system. In addition, local governments must be able to provide positive signals in the form of commitment for the investment development in Batu city. This is necessary since the city development process really needs investor support.
Thanh Hung Nguyen, Quynh Trang Nguyen, Le Dinh Hoang Vu
Published: 1 January 2021
Abstract:
Enterprise Resource Planning (ERP) systems are the largest software packages of information systems adopted by many organizations all over the world. The utilization of ERP systems has been considered as a key determinant of competitive advantages. The main objective of the present study is to propose a model of the accountant’s satisfaction in using enterprise ERP systems. Data were collected by using a questionnaire survey of almost 225 accountants working from 42 large Vietnamese construction firms. The results show that accounting benefits, ERP system quality and management commitment had significant effects on accountant’s satisfaction in the ERP environment. The study also indicate that the management commitment had an impact on ERP system quality and ERP system quality had a positive relationship with accounting benefits as well. Based on these findings, implications for managers in Vietnamese construction firms in providing accounting information quality are discussed.
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