The study aimed to examine the effects of accounting technology improvements on the generation of accurate and reliable financial reports in the public sector of Jordan. In order to carry out this ...inquiry, the researchers set research goals and formulated null hypotheses that were derived from these objectives and afterwards used in the study. The study used an ex-post facto survey methodology as its research technique. The study sample included 250 persons employed at the Ministry of Finance in Jordan. The research included a sample size including 152 people. A questionnaire was used as the primary tool for data collection in this study. The validity of the instrument was established by an evaluation conducted by experts specialising in the field of testing and measurement. The evaluation of the instrument's dependability was performed using the Cronbach Alpha reliability approach, yielding a reliability coefficient ranging from 0.73 to 0.85. The findings of this research demonstrate that the instrument has a significant level of dependability. The data obtained from the surveys underwent analysis using the Pearson Product-Moment Correlation (PPMC) and regression analysis approaches. The present study offers empirical data and affirms the growing significance of financial reporting in the global economic landscape. Ensuring unwavering trust in the financial information pertaining to the public sector has considerable significance for investors. The article proposes that the establishment of a comprehensive framework of guidelines for enterprises' information technology infrastructure would be advantageous for regulatory bodies, such as the Jordan Central Bank. The aim of this method is to reduce the potential danger of the public sector being overwhelmed by outdated technology.
•This study focuses on the relationship between Blockchain Technology and supply chain management (SCM).•This two-step study adopts a managerial perspective for investigating Blockchain Technology ...and SCM within airports.•The Blockchain Technology, such as A-CDM, can improve the operations management in the SCM for sustainable performing.•This study shows the role of non-financial reports into disclosure for stakeholders in sharing information through A-CDM.•Adopting Blockchain technology doesn’t guarantee to sustainable performing but much collaboration and training needed.
This paper investigates the major implications of blockchain technology for operations management (OM) with a focus on the decision-making processes in supply chain management (SCM) from the perspective of sustainable performance. The links between blockchain technology, OM, and sustainability issues within SCM are analysed. This two-step research study includes a broad review of the main contributions in the literature that have focused on blockchain technology and OM in SCM. It covers the airport industry from the perspective of sustainable performance and data analysis by reading and processing financial statements, non-financial reports, and the website of one strategic airport infrastructure in southern Italy. The Italian airport infrastructure investigated successfully adopted the Airport Collaborative Decision Making (A-CDM) platform. This is one of the main blockchain technology applications in the airport industry. It promotes cooperation between the main players in the aviation industry and the air traffic controllers (ATCs) to reduce fragmentation, inefficiency, and uncoordinated operations. It also allows information and data sharing, but it is still not possible to observe a high level of sustainable performance.
Although the adoption of blockchain technology presents numerous benefits, especially in improving OM, these new technological solutions do not guarantee the achievement of the best performance in terms of effectiveness, efficiency, and sustainability issues. Managers and policy makers need to work together to create a real forum within their collaborative network in which there is a common culture and mutual trust. This article adds an interesting reading of blockchain technology to the existing research with concerns about OM and sustainability issues within the airport setting in Italy.
Several models have been developed to predict financial difficulties and corporate bankruptcy. In this research various models were employed, including the Altman model (referred to as the Z-Score), ...the Springate model (known as the S-Score), the Zmijewski model (designated as the X-Score), and the Grover model (referred to as the G-Score). These techniques serve the purpose of evaluating the likelihood of encountering financial difficulties, which in turn determines the probability of PT Garuda Indonesia (Persero) Tbk going bankrupt. The study utilized secondary data sourced from financial statements spanning the years from 2020 to 2022. The application of the Altman model for bankruptcy prediction revealed that PT Garuda Indonesia (Persero), Tbk experienced financial distress throughout the period from 2020 to 2022. According to the Springate model, the company was in a state of distress and declared bankruptcy in 2020 and 2022, while 2021 fell into a grey area. The Zmijewski model indicated that the company was on the brink of bankruptcy, with financial difficulties and a potential risk of bankruptcy within the next three years. Grover's model predicted bankruptcy for the company in 2020 and 2022, but indicated safety in 2021. Notably, the Taffler model emerged as the most accurate in forecasting bankruptcy, boasting a 100% accuracy rate with no errors. Meanwhile, the Zmijewski model achieved an 81.25% accuracy rate with an error rate of 18.75%, and the Springate model exhibited the lowest accuracy in bankruptcy prediction, scoring only 12.50% accuracy with an error rate of 87.50%.
The purpose of this research is to demonstrate that investment efficiency can be influenced by corporate social responsibility (CSR) disclosure, good corporate governance (GCG), and the quality of ...financial reports. It is important to study the issue of investment efficiency when one considers that it is categorized as being poor in Indonesia compared to the average investment efficiency of other ASEAN countries. Meanwhile, research on investment efficiency in Indonesia has yielded inconsistent results. This research is expected to be of benefit to the making of optimal investment decisions—that is to say, neither overinvestment nor underinvestment—in order to improve investment efficiency in Indonesia. This study is piece of archival research that determines its sample using a purposive sampling technique. The test results and analysis will use multiple regression and moderated regression analysis (MRA). The results of this study indicate that CSR and GCG disclosures have a positive effect on investment efficiency and the quality of financial reports can strengthen the influence of CSR and GCG disclosures on investment efficiency.
This study investigates the positive impact of the management of strengthening moral character education through habituation programs and educational learning in early childhood on their moral ...development. This approach is designed to reinforce noble values and ethics in children's daily lives at an early stage of development. The research site was conducted at Al Munir Kalianget Islamic Kindergarten Banyuglugur Situbondo. The research methodology uses a qualitative research approach of the case study type involving the implementation of the Habituation Program specifically designed to improve the understanding and application of moral values. Data was collected through observations, interviews, and questionnaires given to teachers and parents of children involved in the program. The results showed a significant improvement in early childhood children's understanding and moral behaviour after participating in the Habituation Program and educational learning. The collaboration between the school environment and the family proves its effectiveness in forming a strong character and high morale in children. This finding has important implications in the context of early childhood character education. It highlights the strategic role of management in strengthening moral character education in shaping the next generation who are qualified, with integrity, and full of responsibility. This research contributes to the practical and theoretical understanding of increasing children's moral excellence through integrated character education interventions.
This study aims to: 1) implement the preparation of financial statements in accordance with SAK EMKM on MSMEs of Aruza Restaurant. 2) find out what obstacles are faced by MSME actors in implementing ...SAK EMKM. 3) find out the right solution in overcoming the obstacles faced by MSME actors. The research method used is descriptive method with a qualitative approach. The data used in this study are primary data obtained by direct observation and interviews with MSME actors. Meanwhile, secondary data was obtained from MSME financial reports, research journals, and articles that were used as a guide to understand the research data. From the results of this study, it can be concluded that the Aruza Restaurant MSMEs in preparing their financial statements have not implemented SAK EMKM. The obstacles faced by MSMEs at Aruza Restaurant in preparing financial reports based on SAK EMKM are the lack of knowledge about the preparation of financial statements, the lack of outreach of socialization on how to prepare financial reports in accordance with SAK EMKM. The solution to overcome the obstacles faced by MSMEs at Aruza Restaurant is that MSME actors are expected to collaborate with the MSME community so that they know how to prepare financial reports in accordance with SAK EMKM.
Penelitian ini bertujuan untuk : 1) menerapkan penyusunan laporan keuangan yang sesuai dengan SAK EMKM pada UMKM Rumah Makan Aruza. 2) mengetahui kendala apa saja yang dihadapi pelaku UMKM dalam menerapkan SAK EMKM. 3) mengetahui solusi yang tepat dalam mengatasi kendala yang dihadapi pelaku UMKM. Metode penelitian yang digunakan yaitu metode deskriptif dengan pendekatan kualitatif. Data yang digunakan dalam penelitian ini yaitu data primer yang diperoleh dengan cara observasi dan wawancara langsung kepada pelaku UMKM. Sedangkan untuk data sekunder diperoleh dari laporan keuangan UMKM, jurnal penelitian, dan artikel yang digunakan sebagai panduan untuk memahami data penelitian. Dari hasil penelitian ini dapat disimpulkan bahwa UMKM Rumah Makan Aruza dalam penyusunan laporan keuangannya belum menerapkan SAK EMKM. Kendala yang dihadapi UMKM Rumah Makan Aruza dalam penyusunan laporan keuangan berdasarkan SAK EMKM ialah kurangnya pengetahuan mengenai penyusunan laporan keuangan, kurangnya jangkauan sosialisasi mengenai bagaimana penyusunan laporan keuangan yang sesuai dengan SAK EMKM. Solusi untuk mengatasi kendala yang dihadapi UMKM Rumah Makan Aruza diantaranya diharapkan pelaku UMKM dapat berkolaborasi dengan komunitas UMKM supaya mengetahui bagaimana penyusunan laporan keuangan yang sesuai dengan SAK EMKM.
Financial statements provide data on core economic transactions. People who use information from reports are faced with a large amount of information, so they can find themselves in a situation where ...they ignore key information. However, if some manipulative techniques are applied during the creation of financial reports in order to show better business results, the quality of the report is impaired. A large number of financial frauds led to a huge mistrust in the financial reporting system and the accounting and auditing profession. Namely, they are often accused of causing fraud, but also of being responsible for the loss of confidence in the reliability of financial reports. The term fraud means profiting by means of illegal actions, procedures or tricks, and it mainly means the theft of funds, information, application and use of property without permission. Namely, in order to prevent and detect criminal acts in financial reports, the accounting profession uses forensic accounting. The task of this type of accounting is to investigate fraud in reports through the application of procedures and means permitted by law.
This research aims to analyze the financial performance of non-profit organizations. The method used is a qualitative type of literature approach, namely by comparing and evaluating concepts obtained ...from documents in the form of profit organization financial report data and references from books, journals, magazines and financial data from official websites of profit organizations. The results of this research can be calculated as GPM NPM. ROA and ROE. An organization's financial condition can be said to be by OJK standards if it meets the criteria for profitability ratios in profit organizations. In the 2018-2022 period, profit organizations experienced fluctuations in financial performance in the profitability aspect. This can be seen based on the calculation of ROA, ROE, and NPM over the last five years; namely, the average data obtained is ROA of 0.02%, ROE of 0.48%, NPM of 4.94%, and GPM of 0.9%. This data shows that profit organizations still need to meet the financial performance assessment standards set by Bank Indonesia.
Purpose: this study aims to measurement the role of the mediating of performance evaluation according to the Balanced Scorecard (BS) in the relationship between internal control (IC) and the ...financial reports quality (FRQ) in Iraqi commercial banks.
Theoretical framework: The general framework of the study includes three variables, including performance evaluation according to the BS, in the relationship between IC and the FRQ.
Design/methodology/approach: We are used the descriptive-analytical approach. Iraqi commercial banks were identified as a research community, Banks (Bank of Baghdad, Commercial Bank of Iraq, and the Iraqi Investment Bank). It required a survey of the opinions of managers and workers in the banks under study from accountants and auditors, the research sample was represented (managers in all banking departments, consultants, accountants, auditors), (245) forms were distributed and retrieved from them (224) valid for analysis.
Findings: The results showed existence of a significant effect of internal control system (ICS) in enhancing the FRQ.
Research, Practical & Social implications: The use of the BS as a tool can enhance IC and improve the quality of financial reporting for the banks under study.
Originality/value: A few studies investigated the relationship between the studied variables, our study contributes to filling part of the research gap related to the research variables.
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