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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)
Erwin Indriyanto
Faculty of Economics and Business Universitas Nasional Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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THE APPLICATION OF FINANCIAL ACCOUNTING STANDARDS IN NON-PROFIT ORGANIZATIONS Erwin Indriyanto; Molina; Muhammad Nur; Kumba Digdowiseiso
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1333

Abstract

Implementing Financial Accounting Standards (SAK) in non-profit organizations is crucial for establishing financial accountability, ensuring continuity, transparency, and fostering public trust in fund management and overall organizational performance. The objective of this study is to investigate the difficulties and barriers encountered when implementing Financial Accounting Standards (SAK) in non-profit organizations and propose potential remedies. This study employs the Systematic Literature Review methodology to examine the findings of relevant research. The research findings demonstrate the intricate nature of implementing SAK (Systematic Accounting Knowledge) in non-profit organizations. This includes challenges such as a scarcity of human resources, a lack of understanding about SAK, reliance on conventional financial recording methods, and difficulties in adopting internet reporting technology. Possible solutions to these challenges encompass a comprehensive strategy that entails enhancing stakeholder comprehension, cultivating human capital with the requisite accounting expertise, and optimizing the implementation of information technology. This study highlights the importance of adopting SAK as a basis for establishing trust and efficiently carrying out social and financial obligations in non-profit organizations.
THE IMPLEMENTATION OF PUBLIC SECTOR ACCOUNTING ON FRAUD Padri Achyarsyah; Muhammad Nur; Erwin Indriyanto; Kumba Digdowiseiso
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1334

Abstract

Transparency, people-centeredness, and accountability in financial management are key indicators of good governance. Nevertheless, in practice, the effective implementation of good governance is still lacking. In Indonesia, the occurrence of fraud is extensive, primarily characterized by instances of corruption within both the government sector and non-governmental organizations. An effective approach to address this issue is by implementing public sector accounting. Nevertheless, in light of socio-political transformations and technological upheavals, it is imperative to conduct a more comprehensive investigation into the significance of public sector accounting in relation to fraud. Therefore, this research endeavors to assess the influence of implementing public sector accounting on instances of fraud. The employed approach is a systematic literature review, with the collection strategy based on the PICOC method. The research methodology comprises several steps, namely problem identification, keyword determination, article exploration, scientific article selection, and qualitative descriptive analysis. The research findings indicate that the majority of the literature demonstrates a positive correlation between the adoption of public sector accounting and the reduction of fraudulent activities. Implementing effective governance and supervision in financial management can enhance the performance of this role. Such actions are crucial to optimize the role of public sector accounting in minimizing the potential for fraudulent activities.
THE APPLICATION OF ROBOTIC PROCESS AUTOMATION IN THE FIELD OF ACCOUNTING: A LITERATURE STUDY Muhammad Nur; Dhieka Avrilia Lantana; Erwin Indriyanto; Kumba Digdowiseiso; Hafiza Aishah Hashim
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 3 No. 3 (2023): October (October-December)
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v3i3.1308

Abstract

Accounting seeks to facilitate the process of financial managers gathering financial records, categorizing financial elements, identifying patterns in financial transactions, and conveying financial circumstances. Originally, accounting was performed manually by individuals, but with advancements in technology, robotic process automation (RPA) emerged as a method for carrying out accounting tasks. This implementation has a beneficial effect on the company, resulting in enhanced performance and efficiency. Nevertheless, it has the capacity to generate employment issues. Hence, a comprehensive investigation is required to explore the utilization of robotic process automation in the domain of accounting. The approach employed is a rigorous systematic literature review utilizing scientific publications. The scientific literature utilized must adhere to the specified criteria. The data analysis employs a descriptive and argumentative methodology. The findings indicate that the presence of RPA does not have a substantial capacity to substitute for human involvement. In reality, RPA merely eliminates human tasks, thereby allowing humans to allocate their time towards enhancing more accurate decision-making processes. Occupations within the accounting sector that can benefit from the implementation of RPA encompass bookkeeper, financial accountant, controller (management accountant), business data analyst, treasurer and risk manager, and financial systems and process manager.
Co-Authors Dhieka Avrilia Lantana Hafiza Aishah Hashim Kumba Digdowiseiso Molina Muhammad Nur Padri Achyarsyah