Journal articles on the topic 'Not-for-profit accounting and accountability'
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Dhanani, Alpa, and Ciaran Connolly. "Discharging not‐for‐profit accountability: UK charities and public discourse." Accounting, Auditing & Accountability Journal 25, no. 7 (September 14, 2012): 1140–69. http://dx.doi.org/10.1108/09513571211263220.
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Diviana, Sukma, Rangga Putra Ananto, Wiwik Andriani, Roni Putra, Armel Yentifa, Zahara, and Azi Siswanto. "PENYAJIAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NONLABA BERDASARKAN ISAK 35 PADA MASJID BAITUL HAADI." Akuntansi dan Manajemen 15, no. 2 (December 28, 2020): 113–32. http://dx.doi.org/10.30630/jam.v15i2.20.
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Mosque is an entity that aims not for profit (non-profit entity), so that financial accountability becomes an important aspect for mosques. Good accountability can be realized by presenting the mosque's financial reports in accordance with generally accepted accounting standards. The standard governing the financial reporting of non-profit entities is the Interpretation of Financial Accounting Standards No. 35 (ISAK 35). By implementing ISAK 35 in the presentation of mosque financial reports, interested parties will be able to assess the financial performance of the mosque. The object of this research is Mosque Baitul Haadi. Data were collected through a series of interviews and observations. Until now, Mosque Baitul Haadi only presented financial reports as far as cash in and cash out. This study aims to compile the financial statements of Mosque Baitul Haadi based on ISAK 35 using Microsoft Excel application tools. The financial statements that will be produced are the statements of financial position, comprehensive income statements, cash flow statements and notes to financial reports.
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Prabowo, Wahyu Jati Agung, and Lulus Kurniasih. "PENERAPAN AKUNTANSI, AKUNTABILITAS DAN PENGENDALIAN INTERNAL PADA GEREJA KRISTEN EQUITY JAWA WEDI." Jurnal Equity 20, no. 2 (March 21, 2019): 17. http://dx.doi.org/10.34209/.v20i2.621.
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This study discusses the application of accounting, accountability andinternal control contained in the Gereja Kristen JawaWedi Klaten, because a lot of corruption in religious institutions. The purpose of this study was to analyze and evaluate the implementation of accounting, accountability and internal controls exist in Gereja Kristen Jawa Wedi Klaten. The method used in this research is qualitative descriptive method, that is by direct observation, interviews, and literature. This research was conducted in Gereja Kristen JawaWediKlaten which is a non-profit religious organization. Research results obtained Gereja Kristen Jawa Wedi Klaten namely the application of accounting, accountability, and internal controls are already well underway, but there are some shortcomings that reporting is not in accordance with IAS 45, the employee who is not competent, and yet there is a good division of labor
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Prabowo, Wahyu Jati Agung, and Lulus Kurniasih. "PENERAPAN AKUNTANSI, AKUNTABILITAS DAN PENGENDALIAN INTERNAL PADA GEREJA KRISTEN EQUITY JAWA WEDI." Equity 20, no. 2 (March 21, 2019): 17. http://dx.doi.org/10.34209/equ.v20i2.621.
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This study discusses the application of accounting, accountability andinternal control contained in the Gereja Kristen JawaWedi Klaten, because a lot of corruption in religious institutions. The purpose of this study was to analyze and evaluate the implementation of accounting, accountability and internal controls exist in Gereja Kristen Jawa Wedi Klaten. The method used in this research is qualitative descriptive method, that is by direct observation, interviews, and literature. This research was conducted in Gereja Kristen JawaWediKlaten which is a non-profit religious organization. Research results obtained Gereja Kristen Jawa Wedi Klaten namely the application of accounting, accountability, and internal controls are already well underway, but there are some shortcomings that reporting is not in accordance with IAS 45, the employee who is not competent, and yet there is a good division of labor
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Strang, Kenneth David. "Strategic analysis of CSF’s for not-for-profit organizations." Measuring Business Excellence 22, no. 1 (March 19, 2018): 42–63. http://dx.doi.org/10.1108/mbe-07-2016-0035.
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PurposeThe purpose of this study is to analyze how strategic planning is used as critical success factors (CSF’s) in not-for-profit (NFP) organizations. This was because many nonprofits had to innovate their operations owing to the global fiscal crises, the continuing international economic instability, natural disasters or the increasing man-made worldwide terrorism. Additionally, the objective is to identify what successful nonprofit organizations actually do to remain effective at the national association level of analysis. Design/methodology/approachA constructivist research design ideology is applied (in contrast to the customary positivist philosophy to collect quantitative). The literature is critically reviewed to identify NFP CSF’s and terms such as capacity building. NFP institutions are theoretically sampled using US-based retrospective data to identify practitioner CSF activities. Applying a constructivist research design ideology, the theoretical CSF’s from the literature review are compared to practitioner activities. Representatives of NFP organizations are invited to participate in a strategic planning exercise to identify the most important CSF’s from the literature and practice that would be needed in the future. FindingsSeven of the nine United Nations NFP capacity building CSF’s are similar to NFP nine practitioner best practices. In comparison to the general literature, NFP practitioners applied leadership, strategic planning, innovation, documented procedures/training, human/technology resource management, financial management, accountability practices, ethical standards with professional communications policies, collaborative fundraising and marketing initiatives along with performance success evaluations. Research limitations/implicationsThe sample was drawn theoretically from 44 nonprofit state-centered institutions in the USA. Although statistically the results pertain strictly to US-based nonprofits, the principles should generalize to other countries as revealed by the similarity with United Nations innovation and strategic planning recommendations. Originality/valueThe authors applied a strategic planning exercise with the 44 participants at their recommendations to prioritize the CSF’s. The result was an innovative SWOT-TOWS diagram that summarized how the nine CSF’s were prioritized and grouped into the three categories of market performance, ethical responsibility and human resources.
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Izzah, Nisfatul. "AKUNTANSI DAN AKUNTABILITAS NGO: IMPLEMENTASI GLOBAL FUND, BUDAYA MENOLONG, DAN PENGETAHUAN AKADEMISI." Jurnal Akuntansi Kontemporer 14, no. 2 (May 2022): 114–26. http://dx.doi.org/10.33508/jako.v14i2.3519.
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Research Purposes. This study aims to produce research on the development of new products of NGO accountability. This study describes the implementation and accounting treatment of foreign grants The Global Fund AIDS Tuberculosis and Malaria (GFATM) in Sub Recipient TB Care ‘Aisyiyah Jatim (SR). Research Methods. This study uses qualitative methods with data triangulation instruments. Research Result and Findings. The results showed that GFATM grant accounting process and accountability is very systematic, structured, complete and strict. Accountability can be realized from a helping behavior and providing NGO accounting education from the academic level. The implementation of foreign grant accounting and NGO accountability in this study is very important both empirically and theoretically as a reference for NGO managers, foreign grant activists and new knowledge from academics. Beneficiaries can prepare accounting and accountability of non-profit organizations properly and correctly.
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Agyenim-Boateng, Cletus, and Kofi Oduro-Boateng. "Accounting for disasters." Journal of Accounting in Emerging Economies 9, no. 3 (August 12, 2019): 422–48. http://dx.doi.org/10.1108/jaee-04-2017-0048.
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Purpose The purpose of this paper is to investigate disaster accountability process, and it seeks to advocate for involvement of victims as salient stakeholders in the accountability process. Design/methodology/approach The authors adopt a case study of the 3rd June, 2015 flood disaster and fire that occurred in Accra, Ghana and draw mainly on interviews, as well as observations and a review of publicly available documents. Findings Several actors are involved in disaster management in Ghana. These actors play several roles as part of the disaster management process. Coordination is observed among some governmental actors. However, there is a little collaboration among these actors. There are, therefore, no clear accountability relationships between the actors. Moreover, the forms of accountability process are largely upward and internal. So, although we find the victims as salient stakeholders, their perspectives are not prioritised as part of the accountability process. Research limitations/implications As a result of less engagement with victims in the accountability process, a central accountability concern, outcomes, namely, benefits for victims in terms of changes in their knowledge, status, attitudes, values, skills, behaviours or conditions were not promoted. Downward accountability should be encouraged to promote better outcomes. Originality/value Although some studies on accounting for disasters have been undertaken, there is none in our local context, and also this study has been able to uncover under-representation of victims in the accountability process using adaptive accountability lens.
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Appelbaum, Deniz, Stephen Kozlowski, Miklos A. Vasarhelyi, and Joel White. "Designing CA/CM to fit not-for-profit organizations." Managerial Auditing Journal 31, no. 1 (January 4, 2016): 87–110. http://dx.doi.org/10.1108/maj-10-2014-1118.
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Purpose – The purpose of this project is to undertake continuous auditing and monitoring (CA/CM) implementations working with small-to-medium-sized (SME) not-for-profit (NFP) organizations of varying sizes, business purposes and levels of technical sophistication. Design/methodology/approach – This paper discusses a project using a case study approach with an SME NFP entity. Findings – The findings support the discussions in the literature regarding CA/CM adoption in organizations, particularly regarding its implementation benefits and challenges. Research limitations/implications – The project is not complete in that additional case studies could possibly offer additional applicability to the findings. Practical implications – This case study illustrates the issues inherent with the process of adopting new technologies. It provides insights for others considering adoption of CA/CM tools or protocols. Social implications – The need for more reliable auditing has never been more urgent than it is today in the NFP environment, and this case study demonstrates how an NFP could address these critical needs of increased reporting accountability and internal controls. Originality/value – The application of CA/CM is quite interesting and relevant in this modern real-time economy. This case study provides a new area of research in the field of CA/CM and, as such, contributes to the literature.
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Natalia Br Karo Purba and M. Rizaldi Wibowo. "Analysis of Implementation of Entity Financial Accounting Standards Without Public Accountability for Inventories at PT. Kezies SPBU 142031142." International Journal of Economics (IJEC) 1, no. 1 (June 30, 2022): 91–96. http://dx.doi.org/10.55299/ijec.v1i1.76.
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This study aims to analyze the application of financial accounting standards for entities without public accountability for inventories at PT. Kezies SPBU 142031142. This study uses a qualitative descriptive approach, aiming to find out whether the company's financial accounting standards are running well or not and to find out whether the inventory complies with the company's regulations. The subject of this research is PT. Kezies SPBU 142031142 and the object of this research are inventory reports and financial reports such as profit and loss and balance sheets of PT. This is because PT. Kezies SPBU 142031142 only presents the income statement as financial statement information. Based on the results of the analysis, it is also known that PT. Kezies SPBU 142031142 has not applied the Financial Accounting Standards for Entities Without Public Accountability for the reports of fuel oil inventories provided. This is because PT. Kezies SPBU 142031142 only presents inventory reports in a very simple way, namely only recording in the accounting book. As for the obstacles PT. Kezies SPBU 142031142 in applying the Financial Accounting Standards for Entities Without Public Accountability for inventories, namely the lack of knowledge of the owner. Kezies SPBU 142031142 feels that he is not yet professional in implementing SAK ETAP and the views of the owner of PT. Kezies SPBU 142031142 that the recording activities are carried out only to meet the needs of calculations and transparency so that it does not need to be done.
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Yaacob, Hisham, Saerah Petra, Azimah Sumardi, and Hairul Suhaimi Nahar. "Accountability through accounting and reporting lenses." Humanomics 31, no. 3 (August 10, 2015): 299–313. http://dx.doi.org/10.1108/h-07-2013-0049.
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Purpose – The purpose of this paper is to review, understand and document the contemporary waqf-S management, financial accounting and reporting practices and to understand relevant drivers behind the current accountability culture in waqf-S, aiming at exploring the intertwined nature of accounting, reporting and the religion of Islam. The accountability literature has been relatively scant on the role played by accounting and reporting in not-for-profit, religious-based organizations and its implications for accountability discourse. Three accountability drivers of regulatory, stakeholders and religious image are tested. It is interesting to research how management, accounting and reporting are being practiced in an Islamic organization setting in a non-Islamic country. Design/methodology/approach – Consistent with the established research objectives, this study adopts the qualitative research approach of a single case study research involving semi-structured interviews and archival documentation review and analyses. Sample is chosen using purposive sampling to suit the research objectives. Findings – The paper finds that waqf-S is a very successful awqaf manager. The administration and management are carried out in the most effective manner with comprehensive rules, guidelines and procedures. The awqaf financial reporting and management are impressive as annual financial reports are published on time and available for the public online. The paper proposes three lenses to examine the accountability drivers of waqf-S: Regulatory, Stakeholders and Religious image of Islamic organization and, it turns out that all three are equally important in driving the organization accountability practices. Research limitations/implications – The sample is an Islamic organization in a non-Islamic country; therefore, the results are unique and may not be generalised to organizations in Islamic nations, as it will be a different setting with different variables. Secondly, the paper only focuses on awqaf financial accounting, awqaf reporting and investigating the driving factors for the institution’s accountability culture. Practical implications – This paper is important as it shows that the management and administration of awqaf, which has been plague by mismanagement, embezzlements and lack of talents, can be improved and managed systematically, although there is a clear evidence of the lack of capable or talented human resources. It is compensated by the significant use of technology. Originality/value – Focusing on a single awqaf institution (waqf-S) operating in a non-Islamic Southeast Asian country, our analysis allows us to observe the influence of multiple factors influencing its organizational wide accountability policy. We consider this as a contribution to the literature, as it generates knowledge on how management, accounting and reporting are being devised as strategic tools in the institution’s accountability policy framework, beyond the normal office management, financial data recording and disclosure per se. Multiple factors drive the structured and transparent reporting by waqf-S, transcending beyond the traditional financial accounting and reporting boundary of meeting regulatory requirements; it reaches the concerned while ensuring that the necessary accountability towards stakeholders is observed and upheld.
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Kluvers, Ron. "The link between financial management, organizational capacity building and effectiveness in not-for-profit organizations: an exploratory study." Corporate Ownership and Control 11, no. 1 (2013): 632–36. http://dx.doi.org/10.22495/cocv11i1c7art2.
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The third sector literature argues that organizational capacity is important for Not-For-Profit (NFP) organizations to achieve their missions. Financial management skills are important for the enhancement of effectiveness, accountability and viability of NFP organizations. While effectiveness is a contested concept its attainment is an important aspect of NFP management. This paper examines the relationship between financial management, the development of capacity and the encouragement of effectiveness. A survey of 67 NFP organizations affiliated with the Victorian Council of Social Services (VCOSS) was conducted and the findings establish a link between financial management and organizational capacity
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Lating, Ade Irma Suryani. "Penyajian Laporan Keuangan Masjid Sesuai ISAK No. 35 Untuk Peningkatan Transparasi dan Akuntabilitas." Owner 7, no. 1 (December 31, 2022): 489–511. http://dx.doi.org/10.33395/owner.v7i1.1222.
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The mosque is a non-profit organization that is not oriented to making a profit. In carrying out its activities, the mosque obtains its capital, namely donors. Therefore, the financial statements made are required for transparency and accountability. A good financial report is in accordance with accounting financial standards, namely ISAK No. 35 as a substitute for PSAK No. 45 which is used to prepare financial reports in non-profit organizations. The purpose of this study is to find out about the Implementation of ISAK No. 35 in the Preparation of Mosque Financial Reports for the Creation of Transparency and Accountability. The type of research used is in the form of qualitative research. Data obtained by means of Observations, Interviews, and Documentation conducted at the AT-Tadzkiroh Mosque. The data obtained in the form of primary data obtained through information from several informants while secondary data in the form of reports of monthly cash receipts and disbursements. The results of the research carried out explain that the AT-Tadzkiroh mosque still has not implemented financial reports in accordance with ISAK accounting standards No. 35, the reports made are only reports of cash receipts and disbursements and total monthly balances. The mosque still has not depreciated its fixed assets. The mosque has reported its financial statements to donors, although the financial statements presented are still in a simple form
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Salman, Kautsar Riza. "Exploring the History of Islamic Accounting and the Concept of Accountability in an Islamic Perspective." Journal of Islamic Economic and Business Research 2, no. 2 (December 27, 2022): 114–30. http://dx.doi.org/10.18196/jiebr.v2i2.34.
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The history of conventional accounting dominates the literature on the history of accounting, and it is still rare to find a history that describes Islamic accounting comprehensively. In addition, the concept of accountability is still dominated by financial accountability alone. This paper aims to describe the history of Islamic accounting starting from the period of the Prophet until the 20th century. This paper also attempts to describe the concept of accountability from an Islamic perspective. The research approach used in this paper is categorized as qualitative research. The bibliographic method or library analysis used in this study reviews some of the previous literature on the history of Islamic accounting and Islamic accountability. History proves that Muslims have implemented modern and sophisticated accounting systems and practices. The manuscript by Al-Mazindarani entitled "Halakiyah Kitab as-Syiyaqaf Essay" in 765H or 1363M describes the popular accounting practices applied at that time, namely jaridah al-kharaj, jaridah an-nafakat, jaridah al-maal, and jaridah al-masadarin. Even the accounting profession (al-katib) should not be held by everyone and only those who have qualifications such as technical competence, understanding of sharia values, being responsible and trustworthy. The history of Islamic accounting is inseparable from the awareness of avoiding usury, the formation of the first Islamic bank, and the role of professional organizations in terms of regulation of Islamic accounting standards. The Islamic accounting conceptual framework is very different from the conventional accounting conceptual framework in terms of meaning and definition, profit perception, going concern assumption, unit of measurement assumption, and disclosure principle. Accountability in Islam views the responsibility of each individual or company to God as the giver of the mandate (hablum minallah) and to humans (hablum minannas).
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Lowe, Alan, Yesh Nama, and Alexandru Preda. "A research agenda for problematising profit and profitability." Accounting, Auditing & Accountability Journal 33, no. 4 (April 24, 2020): 681–98. http://dx.doi.org/10.1108/aaaj-11-2019-4243.
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PurposeThe purpose of this paper is to advance a research agenda on the topic of problematising profit and profitability. This paper also acts as an introduction to this Accounting, Auditing & Accountability (AAAJ) special section which aims to foster the development of literature focussing on critically evaluating issues surrounding profit and profitability and their sometimes, deleterious effects on society. The authors encourage an interdisciplinary discussion on the concepts of profit and profitability and various ways in which the authors could potentially problematise these concepts.Design/methodology/approachThe authors undertake a purposive interdisciplinary review to provide context on problematising profit and profitability by briefly discussing the evolution of the concept of profit and by reviewing some contemporary debates and discussions about the role and status of profit and profitability.FindingsIn order to further develop the literature on problematising profit and profitability, it is important to broaden the analytical framework in order to (1) uncover the assumptions that make profitable activities possible as well as justifications of such activities; (2) analyse the practices of profit not only in the sense of computational practices but also in the sense of strategic and rhetorical calculations; (3) evaluate the practices of profit and profitability where they are situated within social and power relationships and (4) connect practices of profit to specific social imaginaries of profit.Originality/valueIn setting out a future research agenda, this paper fosters theoretical and methodological pluralism and encourages box-breaking research in the research community focussing on problematising profit and profitability in various settings. The perspectives offered in this paper provides not only a basis for further research in this critical area of discourse and regulation on the role and status of profit and profitability but also provides emancipatory potential for practitioners (to be reflective of their practices and their undesired consequences of such practices) whose overarching focus is on these accounting numbers.
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Kustiwi, Irda Agustin. "CONSTRUCTION ACCOUNTABILITY IN THE RENTAL HOUSE SERVICE BUSINESS." JEA17: Jurnal Ekonomi Akuntansi 7, no. 2 (December 1, 2022): 16–26. http://dx.doi.org/10.30996/jea17.v7i2.7274.
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This study aims to uncover the construction of accountability owned by rental house service business owners domiciled in Surabaya. The approach used the phenomenological paradigm to dig deeper into the value of ever-changing and dynamic phenomena. The results of the study explained that homeowners in running their business are not only profit-oriented which is used as the initial intention in running their business. Instead, it interprets the value of accountability more deeply, namely accountability which is in line with the original intention in doing business with high spirituality. The meaning of accountability is believed to consist of accountability for the tenants of the house, accountability for the environment around the rental house service business, and accountability to God as a reflection of the end of life. Limitations were found from the results of research that focused on rental business owners. So it is hoped that further research can dig deeper into the meaning of accountability that can be practiced by business people in various business fields by prioritizing accounting practices based on the value of local wisdom, culture, social, and religion.
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Fleak, Sandra K., Keith E. Harrison, and Laurie A. Turner. "Sunshine Center: An Instructional Case Evaluating Internal Controls in a Small Organization." Issues in Accounting Education 25, no. 4 (November 1, 2010): 709–20. http://dx.doi.org/10.2308/iace.2010.25.4.709.
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ABSTRACT: Management and auditors face increased responsibilities to evaluate internal control and assess the risk of fraud. This case provides the opportunity to evaluate internal controls and the possibility of fraud in a very small not-for-profit child care center, a setting that is easy to understand. The first goal of the case is to identify internal control weaknesses by applying the COSO internal control framework in an environment that lacks many aspects of internal control. Interactions among the five components of the COSO framework provide the basis for analyzing internal control. The case requires students to consider possible misappropriation of funds using the fraud triangle. A secondary goal of the case is to introduce financial reporting for a not-for-profit organization as a means of accountability.
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Scott, Winifred D. "Investigating the Need for Transparent Disclosures of Political Campaign Contributions and Lobbying Expenditures by U.S. Private Prison Corporations." Accounting and the Public Interest 15, no. 1 (December 1, 2015): 27–52. http://dx.doi.org/10.2308/apin-51401.
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ABSTRACT Transparency is a fundamental principle of good corporate governance. A disclosure is an important mechanism that enhances corporate governance through increased transparency and better informed stakeholders. When a government operation contractually assigns prison services to a nongovernment for-profit entity, then that entity is fulfilling a public interest role of incarceration and should be accountable to the citizen taxpayers (i.e., the stakeholders). Accountability is important. But what happens to accountability when the mission statements and business strategies of the nongovernment for-profit entities diverge from the original government operation? The private prison industry, annually, spends thousands and sometimes millions of dollars toward political campaigns and lobbyists to influence and educate legislatures as a part of their corporate political strategy to ensure a steady stream of growing revenues. Consequently, various laws have been implemented resulting from successful lobbying efforts that affect the public interest. These nontrivial amounts are not disclosed in their annual reports or proxy statements. However, this information is reported in a disaggregated way in various non-SEC filings. This study shows that tracking federal and state lobbying expenditures and political campaign contributions is a complicated task for a trained staff of researchers, and would be quite difficult for most stakeholders; thus, current reporting obscures transparency. I thus argue for greater transparency by requiring mandatory disclosures of political contributions and lobbying expenditures in the financial statements of publicly held private prison corporations. Benefits of audited annual reports filed with the Securities and Exchange Commission would enhance the reliability of management assertions about expenditures related to political contributions and lobbying costs reported by private prison corporations and the detailed information would be presented in a single, complete disclosure. This new disclosure requirement would improve corporate governance, increase accountability, decrease information asymmetry that exists between the private prison corporations and stakeholders, and allow external stakeholders to make informed judgments about whether those in the business of incarceration are fulfilling their public interest role.
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Ghazali, Nurul Iffah, Ahmad Zamri Osman, and Rina Fadhilah Ismail. "Accountability through Reporting: The Case of Foundations in Malaysia." Asia-Pacific Management Accounting Journal 17, no. 2 (August 31, 2022): 37–68. http://dx.doi.org/10.24191/apmaj.v17i2-02.
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A non-profit entity faces multiple accountabilities as the main stakeholders are wider. Reporting is arguably one of the mechanisms to show the discharge of accountability. This paper identifies the reason for the reporting practices of foundations – non-profit entities. Using the ‘accountability reporting’ framework (Ebrahim, 2003a) the reporting practices were viewed from the legal, bureaucratic, and social perspectives. Four foundations with different legal structures were examined through semi-structured interviews, supported by document reviews. The study found that the reporting practices were guided by the perceived importance of the main stakeholder. In the absence of dedicated accounting standards, the reporting practices follow who the foundations perceive they should be accountable to the most. Different foundation undertook reporting practices differently. The study indicates the importance of being sensitised towards the organisational and legal structure of foundations. As NPO – including foundation is established to assist beneficiaries, this main mission should always be privileged despite different organisational/legal structures. Future research may be undertaken to itemise the reporting difference among these foundations in order to identify the trend and relationship of accountability and reporting choice. Keywords: accountability, foundation, non-profit organization, reporting, Malaysia
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Mahardika, Muhammad, Adi Prasetyo, and Firda Ayu Amalia. "AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN MASJID." El Muhasaba Jurnal Akuntansi 13, no. 2 (July 6, 2022): 135–47. http://dx.doi.org/10.18860/em.v13i2.15479.
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This study aims to analyze the accountability and transparency of mosque financial management in the city of Malang, especially in mosques managed by the academic and non-academic community. The objects of this research are 4 Great Mosques in Malang City, namely AR Fachruddin Mosque, An-Nur Polytechnic Mosque, Abu Dzar Al Ghifari Mosque, and Sabilillah Mosque. This research uses descriptive qualitative method. Collecting data in this research is observation, interview and documentation. Sources of data in this study are primary data and secondary data. This research is motivated by mosques which usually only present financial reports which only include revenues that are generally obtained from the congregation and cash disbursements. The source of the mosque's funds cannot be clearly identified for what purpose the funds are used. The results showed that all mosques already had financial reports as a form of accountability. The mosque's financial manager has complied with the values of sharia accounting principles: accountability, justice and truth. These three principles are related to the characteristics possessed by the apostle: sidiq, amanah, tabligh and fathanah. Although, this study found that accounting practices are still not in accordance with accounting standards for non-profit entities. This is because the financial manager does not have a financial background. Most of the mosque's financial publications are announced just before Friday prayers and posted on the wall magazine.
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McBride, Karen. "Minding their Ps and Qs; the Royal Navy purser and accounting and governance, 1731–1808." Accounting History 24, no. 3 (April 28, 2019): 402–24. http://dx.doi.org/10.1177/1032373219843940.
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This research explores the accounting regulations imposed on sea officers, particularly the purser, on board Royal Navy ships between 1731 and 1808. This was a period in which the Royal Navy grew to become one of the largest enterprises in Europe with operations throughout the world. The governance, control and accountability practices imposed upon pursers are analysed. The Regulations for accounting records to be kept by pursers indicate that accounting changed very little in the analysis period, until 1808, when it became substantially more detailed. Drawing on institutional theory, it is argued that this was due to external pressures for increased governance following the impeachment of Melville (First Lord of the Admiralty), public spending administrative and accounting reforms and political disapproval of ‘offices of profit’. The article provides important insights to the development of accounting, governance, audit and accountability within the Royal Navy, and enhances understanding of the historically unique role of pursers.
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Agustia, Dian, and Ade Palupi. "PRAKTIK CREATIVE ACCOUNTING PADA KOPERASI DI JAWA TIMUR." EKUITAS (Jurnal Ekonomi dan Keuangan) 20, no. 4 (December 31, 2016): 528. http://dx.doi.org/10.24034/j25485024.y2016.v20.i4.1996.
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The cooperation is characterized that its member includes the owners as well as the users of a cooperation. The cooperation financial reporrs have to be reported as a tool of accountability of the officers to the cooperation members in the annual meeting. The most essential information required in the annual meeting is the cooperation’s profits that in Indonesia is called as Sisa Hasil Usaha (SHU). In this study, a creative accountancy practice is applied as activities that is done by a business unit to report the desired surplus by implementing accountancy techniques and policies in regard with particular condition. By using descriptive statistic analysis, a cooperation with the scale area of East Java Province during the period of 2012 to 2014 has implemented a creative accountancy practice to increase or decrease profit. The cooperation officers or managers increase its SHU when its factual profit is lower; but they decrease its SHU when its factual profit is higher. The purpose of this practice is to reduce the fluctuation of SHU so that the cooperation looks stable and has no high risk for businesses. The results of this study is relevant with Scoot (2011) arguing for the opportunistic practice of cooperation managers or officers to maximize compensation contracts, debt contract, and political costs.
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Agustia, Dian, and Ade Palupi. "PRAKTIK CREATIVE ACCOUNTING PADA KOPERASI DI JAWA TIMUR." EKUITAS (Jurnal Ekonomi dan Keuangan) 20, no. 4 (September 4, 2018): 528–43. http://dx.doi.org/10.24034/j25485024.y2016.v20.i4.65.
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The cooperation is characterized that its member includes the owners as well as the users of a cooperation. The cooperation financial reporrs have to be reported as a tool of accountability of the officers to the cooperation members in the annual meeting. The most essential information required in the annual meeting is the cooperation’s profits that in Indonesia is called as Sisa Hasil Usaha (SHU). In this study, a creative accountancy practice is applied as activities that is done by a business unit to report the desired surplus by implementing accountancy techniques and policies in regard with particular condition. By using descriptive statistic analysis, a cooperation with the scale area of East Java Province during the period of 2012 to 2014 has implemented a creative accountancy practice to increase or decrease profit. The cooperation officers or managers increase its SHU when its factual profit is lower; but they decrease its SHU when its factual profit is higher. The purpose of this practice is to reduce the fluctuation of SHU so that the cooperation looks stable and has no high risk for businesses. The results of this study is relevant with Scoot (2011) arguing for the opportunistic practice of cooperation managers or officers to maximize compensation contracts, debt contract, and political costs
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Potter, Brad. "Financial accounting reforms in the Australian public sector." Accounting, Auditing & Accountability Journal 15, no. 1 (March 1, 2002): 69–93. http://dx.doi.org/10.1108/09513570210418897.
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In recent years in Australia, accounting regulations have been developed that require the adoption of commercial accounting and reporting practices by public‐sector organisations, including the recognition of cultural, heritage and scientific collections as assets by non‐profit cultural organisations. The regulations inappropriately apply traditional accounting concepts of accountability and performance, notwithstanding that the primary objectives of many of the organisations affected are not financial. This study examines how this was able to occur within the ideas outlined in Douglas’s (1986) How Institutions Think. The study provides evidence to demonstrate that the development; promotion, and defense of the detailed accounting regulations were each constrained by institutional thinking and, as a result, only certain questions were asked and many problems and issues associated with the regulations were not addressed. Thus, it seeks to further our understanding of the nature and limits of change in accounting and the role of institutions in promoting and defending changes to accounting practice.
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Waniak-Michalak, Halina, Ivana Perica, and Sviesa Leitoniene. "From NGOs’ accountability to social trust. The evidence from CEE countries." Zeszyty Teoretyczne Rachunkowości 109, no. 165 (October 29, 2020): 173–92. http://dx.doi.org/10.5604/01.3001.0014.4347.
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Purpose: The paper aims to find a link between the level of NGO accountability and the social trust for non-governmental organisations (NGOs). We will investigate if the accounting regulations and transpa-rency rules for NGOs in particular countries influence the social trust for NGOs. We will follow the process of the creation of accounting law for NGOs in three CEE countries: Lithuania – one of the Baltic states, which is in last place in the World Giving Index ranking, and Poland, and Croatia – the two best post-communist countries in the World Giving Index ranking. We will analyse the change in social trust in these countries in line with the development of legal and accounting rules and norms for NGOs. Methodology/approach: The design and methodology approach includes a literature review and compa-rative analysis. We supported our findings with panel regression analysis. Research limitations include the selection of only a few countries for the analysis and only nine years of observation per country. Findings: The results of our research indicate that accounting regulations are of marginal importance for social trust. We conclude that accountability alone does not solve the social trust problems faced by non- -profit organisations. Other factors affect social trust, such as lack of institutional mechanisms, lack of anempathic society, and negative media coverage. Originality/value: The originality and value of this paperlie in the fact that we explain how NGOs’ accountability and revenues influence social trust in NGOs.Furthermore, we refer to CEE countries where – due to their historical heritage – both social trust andtransparency were deeply affected.
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Putri, Olivia Lungit Astari, and Sri Ayem. "Pengaruh Penerapan PSAK 45 dan Ketepatwaktuan Penyampaian Laporan Keuangan terhadap Akuntabilitas Laporan Keuangan Organisasi Nirlaba." Owner 5, no. 2 (August 1, 2021): 429–41. http://dx.doi.org/10.33395/owner.v5i2.479.
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Non-profit organizations/institutions need to comply with regulations in managing financial reports. The purpose of this study was to examine the impact of using PSAK No. 45 and timely submission of financial reports to accountability for these financial statements. The population used is the Yogyakarta Special Region Social Foundation. Sampling using purposive sampling. This research is quantitative with primary data in the form of questionnaires and multiple linear regression analysis methods to test hypotheses. The results found in this study are the application of PSAK No. 45 partially have a positive and significant impact on the accountability of financial statements, and the timeliness of the submission of financial statements partially has a positive and significant impact on the accountability of financial statements. In addition, the application of PSAK No. 45 and the timely submission of financial reports simultaneously or simultaneously also affects the accountability of financial statements by 43.7%. So, every non-profit organization must apply accounting standards in its financial statements and these financial statements must be submitted in a timely manner to be accountable. This study applies compliance theory to prove the research results and support the authors' ideas.
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Janis, Raisa Stephanie, and Novi S. Budiarso. "ANALISIS PENERAPAN PSAK NO. 45 TENTANG PELAPORAN KEUANGAN ENTITAS NIRLABA PADA JEMAAT GMIST PNIEL BIAU KAB, KEP. SITARO." ACCOUNTABILITY 6, no. 1 (June 20, 2017): 103. http://dx.doi.org/10.32400/ja.16032.6.1.2017.103-111.
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Profit entity is an organization that can be owned by the government or private sector owned, its main purpose is not for profit. One nonprofit entity engaged in religious church. As a nonprofit entity, the church should make financial statements accountability and reporting to users of financial statements of the church, the church that is the main source of income in the church. In Indonesia, a special standard financial reporting profit entity organized under Statement of Financial Accounting Standards (SFAS) No. 45. This research was conducted at the Jemaat GMIST Pniel Biau. The purpose of this study was to determine the adoption of PSAK No. 45 of the Financial Reporting Entities Non-Profit on Jemaat GMIST Pniel Biau. Descriptive qualitative analysis method is a method discussion of issues that are outlining, describe, compare and explain the data. Results showed Jemaat GMIST Pniel Biau not yet adopted PSAK No. 45 on the presentation of its financial statements, but the church is preparing financial statements of the realization of revenues and expenditures in accordance with the regulations GMIST no. 6 in 2012.Keywords : PSAK No. 45, non profit, financial statements
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Conway, Susan Lee, Patricia Ann O'Keefe, and Sue Louise Hrasky. "Legitimacy, accountability and impression management in NGOs: the Indian Ocean tsunami." Accounting, Auditing & Accountability Journal 28, no. 7 (September 21, 2015): 1075–98. http://dx.doi.org/10.1108/aaaj-04-2012-01007.
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Purpose – Prior research has investigated legitimation strategies in corporate annual reports in the for-profit sector. The purpose of this paper is to investigate this phenomenon in an NGO environment. It investigates Australian overseas aid agencies’ responses to criticism of the relief effort following the Indian Ocean tsunami in 2004. It aims to determine whether voluntary annual report disclosures were reflective of impression management and/or of the discharge of functional accountability. Design/methodology/approach – The paper applies content analysis to compare the structure and content of the annual reports of 19 Australian overseas aid agencies before and after the Indian Ocean tsunami. Findings – Results suggest voluntary disclosure in annual reports significantly increased post-tsunami and was more consistent with impression management activity rather than functional accountability suggesting a response to the legitimacy challenge. The use of impression management tactics differed with agency size, with larger agencies using ingratiation in order to appear more attractive while smaller ones promoted their particular achievements. Originality/value – This paper makes a contribution by extending prior impression management and legitimacy literature to an NGO environment. It has implications for the development of these theories as it looks at organisations where the stakeholders are different from the for-profit sector and profits are not the main concern. It raises issues about the concept of accountability in the NGO sector, and how the nature of organisation reporting is changing to address the challenges of a sector where access to funds is highly competitive.
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Habib, Ahsan, and Hedy Jiaying Huang. "Cost Stickiness in the New Zealand Charity Sector." International Journal of Accounting 54, no. 03 (September 2019): 1950012. http://dx.doi.org/10.1142/s1094406019500124.
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We investigate whether New Zealand charities exhibit cost stickiness, conceptualized as cost increases in response to an increase in income that are greater than the cost decreases associated with an equivalent decrease in income. Drawing on the holistic accountability rationale, we posit that charity managers consider themselves accountable to a wide range of stakeholders and, therefore, are more concerned about the social impact of their managerial decisions. As a result, charity managers will be reluctant to adjust resources downward immediately after an income drop, as such decisions could lead to the loss of trust and confidence of their internal and external stakeholders. Based on a large sample of charities in New Zealand, we find evidence of cost stickiness. Importantly, we find that cost stickiness varies across a number of characteristics of charities, including charity size, sources of income and expenditure, crisis periods, and the sectors within which the charities operate. Our study contributes to a hitherto unexplored setting and provides empirical evidence on the theoretical debate of hierarchical versus holistic accountability in the not-for-profit sector.
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Sugeha, Aldiansyah, and Linda Lambey. "PENERAPAN PSAK NO. 45 REVISI TAHUN 2015 PADA YAYASAN MADRASAH IBTIDAIYAH BAITUL MAKMUR KOTA KOTAMOBAGU." ACCOUNTABILITY 6, no. 1 (June 20, 2017): 92. http://dx.doi.org/10.32400/ja.16031.6.1.2017.92-102.
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Along with the times, now a non-profit organization has been growing rapidly, for example a foundation engaged in educational, religious, health and others. Kotamobagu State Islamic Elementary School is an example of a foundation that is engaged in the field of education are categorized into non-profit organizations because it has the resources coming from student fees and parental contributions. As with any profit organizations, non-profit organizations also require knowledge of accounting to record expenses and revenues. In order to provide some form of responsibility and accountability to the community, the foundation is also required to prepare financial statements in accordance with the rules or standards that already exist. The purpose of this study was to determine the Financial Statements of Government Elementary School Baitul Makmur when applying PSAK No. 45. The method used is descriptive qualitative. Result shows that Government Elementary School have made a financial statement is still as simple as cash receipt book, cash expenditure book, the book recapitulation and did not make statements as set forth in PSAK No. 45.Keywords : PSAK, Nonprofit, Financial Statement
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Shonhadji, Nanang. "ACCRUAL ACCOUNTING & FINANCIAL REPORTING IN THE PUBLIC SECTOR TO ENHANCE ACCOUNTABILITY AND TRANSPARENCY (REFRAMING IMPLEMENTATION IN INDONESIA)." EKUITAS (Jurnal Ekonomi dan Keuangan) 14, no. 1 (February 2, 2017): 22. http://dx.doi.org/10.24034/j25485024.y2010.v14.i1.2110.
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Implementation modified cash basis at public sector in Indonesia have adopted to implement accrual accounting and financial reporting as the basis for their reformed accounting policy. Public administration in Indonesia has changed dramatically since 1999. The country has gone through one of the fastest and most comprehensive devolution reforms ever seen. Managerial and financial responsibilities have been decentralized from central government, mostly to local government at the district level. Under accrual accounting, government reports financial flows in terms of an operating statement equivalent to a business profit and loss statement. If the budget operating balance is zero, then this year's operating expenses are being fully covered by this year's revenue. Expenses are not the same as outlays so expenses measure this year's costs of production, whereas outlays does not. Prior to the introduction of accrual accounting, the Indonesian government have fiscal policy indicator which underlying cash balance. It was the cash budget balance which the local government. With the arrival of accrual accounting, however, the cash budget balance has been supplanted in this context. This helps us to compare the cash budget balance with fiscal balance. This phenomenon has been widely debated in public management circles, and within the academic literature. Many of these debates however, have been arid and narrowly technically focused. This paper reviews the harmonization process of Indonesian local public sector accounting suppose some main adjustments regarding and prepared exposures draft to harmonize this problem
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Arunachalam, Murugesh, Stewart Lawrence, Martin Kelly, and Joanne Locke. "A Communitarian Approach to Constructing Accountability and Strategies for Sustainable Abstract Development." Issues In Social And Environmental Accounting 1, no. 2 (December 31, 2007): 217. http://dx.doi.org/10.22164/isea.v1i2.15.
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This paper explores some ideas for expanding the scope of corporate accountability and thereby contemporary practices in corporate social reporting (CSR). Contemporary CSR practices have been criticized for acting as a legitimizing device for profit-seeking entities possibly at the expense of the community. A communitarian correction to CSR practices suggests that accountability to the community is necessary for any accounting aimed at sustainability. The interpretive methodology adopted<br />in this study starts with a set of ideas or “pre-understandings” drawn from extant literature on accountability and communitarian philosophy. These ideas provide a theoretical lens for examining and understanding the participation of the Taupo business, farming and general community in<br />formulating strategies for sustainable development of the Taupo District in New Zealand. Alternating between our pre-understanding and the empirical data, a process known as “fusion of horizons” (Gadamer, 1975) in philosophical hermeneutics, is a means by which theories can be developed. This interpretive study indicates that meaning of accountability can be extended beyond a narrow conventional sense portraying accountability as a process of providing an account. Accountability also involves other dimensions such as moral responsibility, cooperative enquiry, information sharing, transparency and joint responsibility. From a communitarian perspective these dimensions of accountability emphasise the centrality of community and communal values. Accountability for environmental and social issues extends beyond the domain of corporations, and involves community participation. <br /><br />
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Haraldsson, Mattias. "Transparency and accountability lost?" Journal of Accounting & Organizational Change 12, no. 3 (September 5, 2016): 254–80. http://dx.doi.org/10.1108/jaoc-01-2015-0006.
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Purpose The aim of this paper is to explore the causes of variations in financial accounting and disclosure practices in a municipal setting highly influenced by governance reforms – the Swedish municipal waste management sector. This focus is motivated by the claim that recent governance reforms have made the organization of public services delivery more diversified and fragmented, which may have had a negative effect on transparency and accountability. Design/methodology/approach To document the accounting and disclosure practices of the Swedish solid waste management organizations, a questionnaire approach was selected. The study uses a conceptual theoretical framework that complements the basic variables considered to influence public sector financial accounting and disclosure practices with factors such as competition and municipal governance forms. Findings The results show that compliance accounting and disclosure transparency to some extent have different antecedents and that the external environment, including market competition, size and economic input, influences both. The governance forms, on the other hand, only influenced compliance accounting (negatively and positively) and not the willingness to disclose information in general. The overall conclusion is that changes to the economic and institutional context mixed with different municipal governance forms introduces a multiplicity of forces that makes the accounting practices themselves diversified and fragmented and not necessarily only in a “negative” direction. Practical implications From a policy perspective the results indicate that the changing institutional and organizational environment has not been matched by attention to, and regulation of, reporting structures that secure external vertical accountability processes. The general implication for future regulations should therefore be to recognize the influence of different economic and institutional forces and develop accountability models that enable and preserve the benefits of governance reform initiatives without losing accountability and transparency. Originality/value Few prior quantitative studies have theoretically related municipal accounting and disclosure practices to factors such as market competition and popular municipal governance forms (municipal corporation, regional cooperation, outsourcing, etc.). Knowledge of how reforms might influence municipal accounting practices might benefit future policy decisions on accountability models with aim of enable and preserve the benefits of governance reform initiatives without losing accountability and transparency.
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Kleinman, Gary G., and Gail E. Farrelly. "A Comment On The Accountability Of The Accounting Profession." Journal of Applied Business Research (JABR) 12, no. 2 (September 12, 2011): 75. http://dx.doi.org/10.19030/jabr.v12i2.5828.
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<span>This essay reflects on the history, present status, and future promise of the accounting profession. Comparisons are drawn between accounting and the professions of medicine and law. The critique of the profession made by Walter P. Schuetze, former Chief Accountant to the SEC, and the formal response of the profession to this critique are examined. The essay also provides some preliminary suggestions for limiting the use of accounting techniques that do not conform to professional literature and practice. Included in the essay is a discussion of the 1994 report of the Advisory Panel on Auditor Independence, a panel appointed by the Public Oversight Board of the SEC Practice Section of the AICPA.</span>
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Wardani, Agung Sri, Bambang Herwanto, and Ratnawati Hari Prayitno. "Evaluasi Pengelolaan Organisasi Non Profit Untuk Menunjang Transparansi Dan Akuntabilitas Bagi Donatur." BIP's : JURNAL BISNIS PERSPEKTIF 10, no. 1 (November 12, 2019): 51–65. http://dx.doi.org/10.37477/bip.v10i1.45.
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Financial statement is one of the essential thing in managing finance in an organization. Both profit oriented organizations and non profit oriented organizations requires relevant, reliable, comparable and understandable information in financial statements presented. Moreover, the non profit organizations, which the largest source of funding is donated from donors, the possibility of fraud becomes bigger. It is usually done by several parties, even by the management itself. Therefore, the diclosure of relevant, reliable, comparable, and understandable financial statements, are necessary done by the non profit organizations. The disclosure of financial statement needs a healthy organization management, good strategic management, finance report based on the accounting standards (PSAK 45) and good technology utilization. The technology utilization by web based financial statement are expected to be faster in presenting the non profit organization financial statement. With the stages of process that are undertaken, hopefully it will increase transparency of accountability for the donors.
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Wardani, Agung Sri, Bambang Herwanto, and Ratnawati Hari Prayitno. "Evaluasi Pengelolaan Organisasi Non Profit Untuk Menunjang Transparansi Dan Akuntabilitas Bagi Donatur." BIP's JURNAL BISNIS PERSPEKTIF 10, no. 1 (January 31, 2018): 51–65. http://dx.doi.org/10.37477/bip.v10i1.52.
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Financial statement is one of the essential thing in managing finance in an organization. Both profit oriented organizations and non profit oriented organizations requires relevant, reliable, comparable and understandable information in financial statements presented. Moreover, the non profit organizations, which the largest source of funding is donated from donors, the possibility of fraud becomes bigger. It is usually done by several parties, even by the management itself. Therefore, the diclosure of relevant, reliable, comparable, and understandable financial statements, are necessary done by the non profit organizations. The disclosure of financial statement needs a healthy organization management, good strategic management, finance report based on the accounting standards (PSAK 45) and good technology utilization. The technology utilization by web based financial statement are expected to be faster in presenting the non profit organization financial statement. With the stages of process that are undertaken, hopefully it will increase transparency of accountability for the donors.
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Kleinhans, Reinout, Nick Bailey, and Jessica Lindbergh. "How community-based social enterprises struggle with representation and accountability." Social Enterprise Journal 16, no. 1 (November 11, 2019): 60–81. http://dx.doi.org/10.1108/sej-12-2018-0074.
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Purpose Community-based social enterprises (CBSEs), a spatially defined subset of social enterprise, are independent, not-for-profit organisations managed by community members and committed to delivering long-term benefits to local people. CBSEs respond to austerity and policy reforms by providing services, jobs and other amenities for residents in deprived communities, thus contributing to neighbourhood regeneration. This paper aims to develop a better understanding of how CBSEs perceive accountability, how they apply it in the management and representation of their business and why. Design/methodology/approach Nine case studies of CBSEs across three European countries (England, the Netherlands and Sweden) are analysed, using data from semi-structured interviews with initiators, board members and volunteers in CBSEs. Findings CBSEs shape accountability and representation in response to the needs of local communities and in the wake of day-to-day challenges and opportunities. Apart from financial reporting, CBSEs apply informal strategies of accountability which are highly embedded in their way of working and contingent upon their limited resources. Originality/value Although research has shown the complex governance position of CBSEs, their application of accountability to target communities and other stakeholders is unclear. The paper coins the term “adaptive accountability,” reflecting a relational, dialectic approach in which formal, costly accountability methods are only applied to legally required forms of accounting, and informal practices are accepted by funding agencies and governments as valid forms of accountability, assessing CBSEs’ societal value in more open terms.
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Kurniasari, Wiwin. "Transparansi Pengelolaan Masjid dengan Laporan Keuangan Berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK 45)." Muqtasid: Jurnal Ekonomi dan Perbankan Syariah 2, no. 1 (July 1, 2011): 135. http://dx.doi.org/10.18326/muqtasid.v2i1.135-152.
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This article describes about the financial management of the mosque, which is one major factor in maintaining the survival and prosperity of the mosque. Good financial management of the mosque, also requires accurate financial reporting systems, especially relating to: 1) the circumstances and conditions of pilgrims, 2) the circumstances and financial condition of the property and the mosque and, 3) other information required in connection with the interests of the mosque. It aims to accountability to the board and the mosque. In order to apply the principle of openness (transparency) and accountability to the community, the management of an organizational entity in this public space mosques need to make corrections administration, including the publication of consolidated financial accountability. The growing demands on the implementation of accountability in this mosque, it will increase the need for transparency of financial information. This financial information serves as a basic consideration in the decision making process. Therefore we need the financial management of the mosque is based on the Statement of Financial Accounting Standards (PSAK) No. 45 requires accounting in organizations non-profit (in this case is a mosque) using the accrual method, which consists of statements of financial position, activity reports, cash flow statement and notes to the financial statements (IAI 2007).
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Sian, Suki, Francesca Magli, Alberto A. Nobolo, and Enrico Guarini. "Enacting accountability: The case of the Asili di Carità, 1913–1926." Accounting History 25, no. 2 (May 10, 2019): 237–60. http://dx.doi.org/10.1177/1032373219845918.
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The Asili di Carità was a non-profit educational institution established for very young children by the Catholic Church in 1836 in the City of Milan. This study shows how the First World War, changes in political ideology and economic developments in northern Italy directly impacted upon the, sometimes precarious, financial position of the Asili. Within the context of such change, the Board of the Asili enacted accountability through the maintenance and presentation of accounting records and meetings with stakeholders. This study draws from both public and private archives to examine the decisions made by the Board in response to change. The study focuses on the Asili’s relations with its most economically powerful stakeholders in the period from 1913 to 1926 as it transitioned from a privately funded organisation to one that was funded predominantly by the Municipality of Milan, before reverting to private hands.
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Farhan, Ali, and Resha Dwi A. P. Mulyono. "Implementation of SAK EMKM in CV Adro Textile through an Action Research Approach as a Form Financial Management Accountability." J-MKLI (Jurnal Manajemen dan Kearifan Lokal Indonesia) 3, no. 2 (October 31, 2019): 66. http://dx.doi.org/10.26805/jmkli.v3i2.43.
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Most of micro business industries have a problem on accountabilty and lack of information on financial and management knowledges. CV Adro Textile is one of the micro business which faced those problems. This research aims to introduce an accounting policy and standard into action research methodolgy for a micro business such as CV Adro Textile. CV Adro textile is a manufacturing company that engaged in the garment sector. During its business, CV Adro Textile faced some problems regarding to the financial information. CV Adro Textile cannot ensure the profit that been generated, the cash turnover, and the production cost as well as the financial information for the taxation need. Through the action research, this research tried to implement the EMKM financial accounting standard to fulfill CV Adro Textile’s needs to the accountable financial statements. Action research is a research procedure aims to implement a new policy based on needs and problems of the research object. The results of this research were an accounting recording system for CV Adro Textile based on SAK EMKM and an evaluation of the SAK EMKM application that apparently could not accommodate the whole recording needs and information of an industry. This paper contribute to the way of intorducing an accounting standart into a micro entity
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Ramanna, Karthik. "A Framework for Research on Corporate Accountability Reporting." Accounting Horizons 27, no. 2 (January 1, 2013): 409–32. http://dx.doi.org/10.2308/acch-50412.
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SYNOPSIS This paper provides an accounting-based conceptual framing of the phenomenon of corporate accountability reporting. Such reporting is seen as arising from a delegator's (e.g., a citizenry) demand to hold a delegate (e.g., shareholders) to account. When effective, corporate accountability reporting can internalize certain externalities into firms' resource allocation decisions, although doing so will not always serve shareholders' interests. I leverage the positive accounting literature's current understanding of properties of financial reports to develop three hypotheses on corporate accountability reporting. I argue that an accountability reporting system is likely to be more useful to a delegator if it: (1) mitigates information advantages across delegates and delegators, (2) reports both stocks and flows in the measures of account, and (3) has a mutually agreeable due process to match across periods the actions of delegates and the outcomes of those actions. I show how the successive incidence of these properties in observed corporate accountability reports can be used to determine whether and how those reports create or destroy value for shareholders and other constituencies.
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Arifiyanto, Rizal Tri, Gaguk Apriyanto, and Maxion Sumtaky. "Penerapan Akuntasi Berdasarkan SAK ETAP pada DIY (Do It Yourself) UMKM di Kabupaten Lumajang." Jurnal Akuntansi dan Perpajakan 7, no. 2 (December 29, 2021): 117–25. http://dx.doi.org/10.26905/ap.v7i2.6286.
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This study aims to analyze the application of accounting in DIY (Do It Yourself) MSME in Lumajang Regency and analyze the suitability of accounting application in the DIY (Do It Yourself) MSME in Lumajang Regency with SAK-ETAP. Researchers used qualitative descriptive research methods. The sample in this study was 10 respondents, the sampling technique used was the census. The analysis technique is through data collection, data reduction, data presentation and conclusion drawing. The application of accounting DIY (Do It Yourself) MSME in Lumajang Regency is still very simple, most of them only record income and expenses and are recorded manually. The application of accounting in DIY (Do It Yourself) MSME in Lumajang Regency has not yet been in accordance with Financial Accounting Standards Without Public Accountability, because there are several stages that have not fulfilled the accounting cycle. This is due to a lack of technical knowledge in the preparation of financial reports, especially based on SAK-ETAP and a lack of awareness from the DIY (Do It Yourself) in Lumajang Regency about the importance of complete and standardized financial reports. The DIY MSME in Lumajang Regency feels that the financial statements that show the company's profit and loss are sufficient.
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Setiyawati, Hari. "Analysis of Zakat Accounting and the Role of the Internal Control System based on Financial Accounting Standards Guidelines (PSAK 109) Zakat Agency in Indonesia." International Journal of Financial Research 12, no. 1 (December 25, 2020): 192. http://dx.doi.org/10.5430/ijfr.v12n1p192.
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This research was carried out because of the phenomenon of the large potential of zakat in Indonesia and the large number of zakat funds that were corrupted due to unaccountable financial reporting. Many payers of zakat (muzakki) still do not believe in National Zakat Agency (BAZNAS), so zakat payments are often not made through the official of BAZNAS. This research was carried out through a survey which was designed to examine the accountability of financial reporting at the amil zakat and amil zakat institutions in Jakarta and Banten, related to internal control competencies and financial reporting accountability. The expected results of this study are an increase in the accountability of financial reporting by conducting sharia accounting training for staff in amil zakat and amil zakat institutions in Jakarta and Banten. The goal of this study is to contribute scientifically to the science of sharia accounting, specifically accounting for zakat, and to assist accounting departments in preparing financial statements. The results of this study state that compliance with the application of zakat accounting with Financial Accounting Standards Guidelines (PSAK 109) had no significant effect on financial reporting accountability, while the role of the internal control system had a significant positive effect on financial reporting accountability.
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Movizar, Rully. "SISTEM AKUNTANSI PENGGAJIAN PADA KOPERASI KARYAWAN YAYASAN ANAKKU." Jurnal Ekonomi dan Manajemen 2, no. 1 (January 26, 2023): 125–32. http://dx.doi.org/10.56127/jekma.v2i1.505.
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All business organizations, including non-profit organizations, need an accounting system. The resulting financial information can be used as an accountability from one party to another. A good accounting system will be able to provide financial information that is needed by interested parties in assessing the performance of an entity and can then determine attitudes for decision making. A good accounting system must apply systematic internal control. If there are components of internal control that are lacking or not implemented, then it could be that the implementation of the accounting system in an entity will run less than optimally. -functions that should be and also to provide suggestions or recommendations regarding the best payroll accounting system for the Anakku Foundation Employee Cooperative. The data used in this study are in the form of interview results and also the required documents such as written notes to related letters. From the data analysis it can be seen that the payroll accounting system at the Anakku Foundation Cooperative has been running well because it is in accordance with the internal control structure, but there are still weaknesses, namely the lack of supervision of recording the time of attendance of the Anakku Foundation Employee Cooperative employees.
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Nyamori, Robert Ochoki, Abu Shiraz Abdul-Rahaman, and Grant Samkin. "Accounting, auditing and accountability research in Africa." Accounting, Auditing & Accountability Journal 30, no. 6 (August 21, 2017): 1206–29. http://dx.doi.org/10.1108/aaaj-05-2017-2949.
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Purpose The purpose of this paper is to discuss developments in governance in Africa and the opportunities this offers to accounting, auditing and accountability researchers. The paper also provides an overview of the other contributions in this accounting, auditing and accountability special issue. Design/methodology/approach This paper provides a contemporary literature review on governance and accountability in Africa, identifying the key developments in public sector reform and the research gaps that still need to be filled. While the paper focuses on Sub-Saharan Africa, the authors draw on examples from Ghana, Kenya, and South Africa – geographically representing east, west, and south of the continent. Findings The paper finds that governance has emerged as a crucial issue that has a significant effect on the economic development of African countries. This has been associated with a myriad of reforms which range from anti-corruption measures to public financial management reforms. The authors find that the implementation and effects of these reforms have not been adequately researched by accounting scholars. Research limitations/implications This is a review of a limited literature. Empirical research and a more comprehensive review of the literature from public administration and other disciplines might provide other new insights for research on governance in Africa. A further limitation is that the study has focused on a review of the most recent reforms while earlier reforms should be of particular interest to accounting historians. Originality/value This paper and other contributions to this special issue of AAAJ provide a basis and an agenda for accounting scholars seeking to undertake interdisciplinary research on Africa.
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Wildaniyati, Arini, and Miftahul Rifa'i. "Penyusunan Laporan Keuangan Pondok Pesantren Darussalam Mekar Agung Tahun 2019 Berdasarkan Pedoman Akuntansi Pesantren." JAMER : Jurnal Akuntansi Merdeka 2, no. 2 (January 5, 2022): 56–62. http://dx.doi.org/10.33319/jamer.v2i2.61.
Full textAbstract:
The Darussalam Mekar Agung Islamic Boarding School is a non-profit organization that is not profit-oriented, but there must be good and correct financial reporting. The main source of income for this Islamic boarding school comes from the contribution of the students. Thus, there must be transparency and accountability in the financial reporting. Islamic boarding schools must be able to produce financial reports in accordance with standards so that these financial reports can be understood by all parties. The purpose of this study is to determine the preparation of financial statements in accordance with the Islamic Boarding School Accounting Guidelines. The research method used is a qualitative method with a descriptive approach. The location of this research is in the Darussalam Mekar Agung Islamic Boarding School, Pucanganom Village, Kebonsari District, Madiun Regency. Data collection obtained by means of observation, interviews, and documentation. The data obtained are primary data and secondary data. Primary data was obtained from Mr. Fahrul Amiruddin as the treasurer of the cottage. And secondary data obtained from the financial reports of Islamic boarding schools. The results of this study indicate that the Darussalam Mekar Agung Islamic Boarding School has not implemented the Islamic Boarding School Accounting Guidelines in financial reporting. The recording is still relatively simple. The treasurer only records income and expenses without making final calculations to adjust income and expenses (debit and credit).
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Rahayu, Desy Rustiyanti, Moh Halim, and Gardina Aulin Nuha. "PENERAPAN AKUNTANSI NIRLABA BERDASARKAN PSAK NO. 45 (STUDI KASUS PADA MASJID AL-BAITUL AMIEN DI JEMBER)." JURNAL AKUNTANSI UNIVERSITAS JEMBER 17, no. 1 (February 4, 2020): 37. http://dx.doi.org/10.19184/jauj.v17i1.11195.
Full textAbstract:
This study aims to find out how financial management in mosques and see how the method of recording is related to the standards issued by the Indonesian Accounting Association (IAI) in financial reporting for non-profit organizations namely PSAK 45 at Al-Baitul Amien mosque in Jember. The author in conducting this research uses qualitative methods. Data collected by using interviews and documents by looking directly at the financial statements that have been presented by the mosque management. Interviews at the Al-Baitul Amien Mosque in Jember were conducted with the treasurer, financial staff and takmir of the mosque. The results of this study indicate that mosque administrators have managed finances openly as a form of accountability or financial accountability of the mosque by recording cash receipts and disbursements. Financial management is well recorded even though it is still simple. Regarding PSAK 45, mosque administrators have not recorded according to PSAK 45 because these standards are recognized as having never been heard and introduced to mosque administrators.
Keywords: Mosque, PSAK No. 45, and SAK
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Risnaningsih, Risnaningsih, Sjheny Tanuwijaya, and Nur Ida Iriani. "IMPROVING TRANSPARENCY AND ACCOUNTABILITY OF MSME FINANCIAL STATEMENTS BY USING ACCRUAL METHOD." Management and Economics Journal (MEC-J), no. 1 (August 12, 2018): 171. http://dx.doi.org/10.18860/mec-j.v0i1.5394.
Full textAbstract:
<p>Many Micro, Small, and Medium Enterprises (MSMEs) are still carrying out a simple accounting record and have not implemented accrual basis method. It is expected that in the future all MSMEs can make more transparency and accountability report by using accrual method so it can assist MSMEs in applying credit to banks or other investors to increase the business capital. This study was conducted in Malang Regency, Batu City, and Malang City. This study used descriptive qualitative method. The data collection techniques were done by interview and documentation with sampling technique using purposive sampling and snowball sampling. The collected data will be analyzed by interactive analysis method including data reduction, data presentation, and data verification or interpretation. The results showed that the owners of SMEs in managing their finances use simple accounting by using accrual method so that the financial statements produced more accurate than if the owners of MSMEs use cash method. The owners of SMEs do not need to make complete financial statements, they may use three types of financial statements, namely: income statement, balance sheet, and cash flow statement. The income statement is used to find out how much the profit or loss of the MSMEs, the balance sheet is used to find out the assets, liabilities, equity, and cash flow statement is used to find out the changes occurring during the period of operating, investing, and financing activities. These three types of financial statements have already been used by MSME owners as one of the requirements to obtain credit from banks or other investors.</p>
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Connolly, Ciaran, and Martin Kelly. "Understanding accountability in social enterprise organisations: a framework." Social Enterprise Journal 7, no. 3 (November 15, 2011): 224–37. http://dx.doi.org/10.1108/17508611111182386.
Full textAbstract:
PurposeSocial enterprise organisations (SEOs) operate across the boundaries of the public, private and not‐for‐profit (NFP) sectors in delivering public services and competing for resources and legitimacy. While there is a rich literature on accountability in the private and public sectors, together with the wider NFP sector, SEOs have received comparatively little attention and remain a relatively under‐researched organisational form. Drawing on accountability, legitimacy and user‐needs theories, the purpose of this paper is to develop a practical framework which can be used to explore how accountability within SEOs is constructed and discharged.Design/methodology/approachThis paper draws on user‐needs, accountability, legitimacy and impression management theories expounded in relation to the private, public and NFP sectors.FindingsA framework to better understand how accountability can be discharged by SEOs is developed and discussed.Research limitations/implicationsWhile a framework for better understanding SEO accountability is presented, it is not empirically tested. However, the framework has the potential to facilitate a deeper appreciation of the theory and practice of accountability within SEOs and, notwithstanding the inherent difficulties in measuring and managing accountability, could be used to stimulate practitioner involvement.Practical implicationsAs little is known about the current extent of SEO information disclosure or accountability relationships, the framework could be used to assess the discharge of accountability by SEOs, with the findings informing future developments. This should provide useful insights into internal processes and organisational views on accountability bases and mechanisms and can then be used to inform the debate on how SEOs can best discharge their duty to account.Social implicationsUnderstanding the nature of SEO accountability reporting has important implications for those involved in advancing the SEO agenda. At a time of public sector cutbacks, and with the government searching for new and more effective ways of delivering services, the role of SEOs in this process is likely to receive greater attention and scrutiny.Originality/valueSEOs have grown extensively in size and prominence in recent years and policymakers have come to embrace the role that they play in societal development. This paper responds to a gap in the theoretical literature and contributes to the debate by developing a framework which can be empirically tested. Moreover, it can be used to prompt practitioner involvement and facilitate a better understanding of the complex issues surrounding accounting and accountability in this under‐researched area.
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Mubtadi, Novendi Arkham. "ANALYSIS OF ISLAMIC ACCOUNTABILITY AND ISLAMIC GOVERNANCE IN ZAKAT INSTITUTION." Hasanuddin Economics and Business Review 3, no. 1 (June 23, 2019): 1. http://dx.doi.org/10.26487/hebr.v3i1.1544.
Full textAbstract:
Islamic accounting considers that accountability is perceived as a unity that can not be separated from one another. It makes a big difference to the basic goals of conventional accounting. Performance measurement is needed to ensure the company's operations in achieving its goals with the result that the need for Islamic governance in zakat institutions which is a good way of strength to run the process of managing an organization. The purpose of this study is to explain about Islamic governance and accountability of Islam in zakat institutions in Indonesia. This research uses qualitative method or conceptual study with descriptive-comparative study-analytical approach. The guidelines used in this study refers to the sharia enterprise theory in the conception of Islamic accountability's understanding as well as the zakat core principles to examine about Islamic governance. The result of this research is the concept of Islamic accountability listed in sharia enterprise theory (hablumminallah, hablumminannas, and hablumminal'alam) can be seen from the presentation of financial statements in accordance with applicable accounting standards, the utilization of technology in financial reporting is by uploading financial statements on the regular website. While the concept of Islamic governance can be done by considering the number of supervisory commissions, the number of professionals in the supervisory commission, and the frequency of meetings with the supervisory commission. Recommendation for the next researcher is to conduct an empirical study on zakat institution related to Islamic accountability and Islamic governance.
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Hanif, Hanif. "MAKNA AKUNTANSI PERTANGGUNGJAWABAN YANG MELAMPAUI." Jurnal Akuntansi 10, no. 1 (February 28, 2021): 21–27. http://dx.doi.org/10.46806/ja.v10i1.796.
Full textAbstract:
The concept of responsibility accounting accompanies the concept of responsibility center which means that any authority given to a manager over a business unit must be accounted for by that authority, especially the authority in achieving financial targets, both revenue and expenses. The concept of responsibility center and responsibility accounting are management tools to ensure that the entrusted manager truly upholds the trust by exercising the given authority and must dare to take responsibility for that authority in the future. This concept also emphasizes that a manager cannot be held responsible by his superiors for more than the authority given to him. More than that, this concept aims not to let in the management of the organization, managers throw responsibilities at each other or "scapegoat" others to escape the responsibilities of the work unit they lead. One of the functions of accounting is a tool for financial accountability, indeed the study of responsibility accounting is part of the realm of management accounting, but in a broader sense, the financial accountability of public companies can also be called "public accountability accounting". In this section, the irony occurs, accounting as a financial accountability tool sometimes "slips" into a manipulation tool. However, research at the level of society-based economy practice seems to show that the light of responsibility accounting remains illuminating and can even be referred to as “beyond responsibility accounting", because accountability accounting is not only interpreted as a material aspect, not limited to accountability to interested parties but accountability is related to religious values, namely, all things in this world will be accounted for in the future to God.
Keywords: responsibility accounting, responsibility center, authority, responsibility, trust, religiosity
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