Public Accountants

The Generation Z, also recognized as "centennials," stands out for its complete immersion in technology, exerting a significant influence on their purchasing decisions. This study applied the PRISMA method to conduct a systematic review of the distinctive attributes of this generation and their impact on consumer choices. Results, extracted from 14 articles analyzed between 2019 and 2023, indicate an increase in scientific production in 2023, with a notable focus on purchasing trends. Indonesia emerges as a focal point of research, demonstrating a particular interest in the consumption practices of Generation Z. "Sustainability" leads in publications, emphasizing the convergence between youth and sustainable consumption. Scopus stands out as the primary database, indicating a preference for journal articles. Generation Z, identified by its connection to digital commerce and the influence of social media, especially TikTok, exhibits a blend of contemporary and traditional values in their purchasing decisions. Their focus on adopting innovative technologies and the meticulous evaluation of sustainability and cost reflect thoughtful and critical consumption. In conclusion, Generation Z redefines the market landscape with an innovative and socially conscious perspective, underscoring the importance of authentic and personalized strategies in an ever-evolving commercial environment.

Tax Accounting is a specialized branch of accounting that aims to manage, record, and plan all tax obligations of a company. Its scope ranges from the calculation and payment of taxes to the preparation of ancillary obligations and strategic tax planning, always in compliance with legislation. Its importance lies in its ability to optimize the tax burden, avoid penalties, and contribute to the financial health and sustainability of the business.

Trabalho de Conclusão de Curso, apresentado para obtenção do grau de Bacharel em Administração, no curso de Administração de Empresas, da Universidade do Extremo Sul Catarinense, UNESC.A administração pública no Brasil há anos vem sendo realizada sem comprometimento, ética e responsabilidade pelos políticos brasileiros, tornando a relação dos cidadãos com os políticos, instável. Não há fiscalização eficaz por parte dos cidadãos sobre o cumprimento dos princípios impostos pela lei na administração pública. Devido a acontecimentos do cenário político brasileiro, torna-se essencial esta análise relacionada aos serviços básicos, no caso deste estudo, da prefeitura de Araranguá. Grande parte dos cidadãos não possuem conhecimento da condição financeira que a prefeitura dispõe para investir na cidade. Com isso objetivou-se analisar as alocações de recursos públicos aos serviços básicos ofertados ao cidadão Araranguaense pela administração municipal. No processo metodológico o estudo caract...

This study aims to analyze GR No. 55 of 2022 with regulations that have an impact on previous regulations. The analysis technique used is qualitative with several approaches. The qualitative descriptive approach analysis technique analyzes the comparison of GR No. 55 of 2022 and the Miles and Hubermen approach analysis technique is used in the policy study of GR No. 55 of 2022. Data collection techniques by collaborating literature study techniques with in-depth interviews with academic and practitioner informants. The main findings of the study identified that a significant change in GR No. 55 of 2022 is the regulation of benefit-in-kind from non-taxable to taxable income. The determination of the value of benefit-in-kind can create room for disputes due to differences in perceptions arising from the valuation of benefit-in-kind based on the market price. This potential dispute becomes a reference for further regulation by the tax authority. The results of this study contribute to ...

The Fiscal Responsibility Law limits were set for some expenses, such as with labor expenses and for public debt, has determined that they were created targets to control revenue and expenditure, focused on the actions of governor in transparency and equilibrium of the public accounts. This article aims to analyze how behaved the indebtedness of the city of Recife (Brazil) against obedience to the Law of Fiscal Responsibility, ten years ago after the edition of the law. Therefore the research was performed by using the deductive method, the descriptive and explanatory, through techniques of bibliographic and documentary research. The study analyzed the financial statements of the municipal entity, required by Brazilian Law no. 4,320/1964 and Brazilian Complement Law no. 101/2000, available reports on the internet. The results show that the municipal debt has remained constant throughout the series studied. It was also noted that there were no significant changes, therefore, both the ratio of net current revenues (RCL) with credit operations, as well as in relation to the compromising of RCL in amount of the payment of debt service and their amortization, did not exceed the limit established in present legislation and that the increase of net current income may have given a reduction in the dependence of third party funding for investments.

The LRF is considered a watershed for the fiscal sustainability of Brazilian public finances. One of its pillars is the limitations in Personnel Expenditure (current expenditure) so that the public budget is not its entirety consumed with the civil service (active and inactive). Despite this important law, the State of Tocantins is considered one of the most spending states with a civil service, with approximately 4.5 thousand reais per inhabitant. Thus, the main objective of this study is to present the determinants of personnel expenditure and the measures that have been adopted by the Executive of the State of Tocantins for framing/reduction to the LRF limits in the period 2011 to 2019. This is a descriptive, quali-quantitative survey and case study, having as collection instrument the bibliographic/documental survey in institutional sites, such as the transparency portal, accounting, budgetary and financial reports and other reports. The main result is the confirmation that, alt...

This research aims to explore the perceptions of residents regarding environmental factors and theft in Calabar South Local Government Area of Cross River State, Nigeria. To achieve the purpose of the study two hypotheses was formulated. Relevant literature was reviewed and two theories employed to explain the phenomenon under study. Pearson Product Moment Correlation Analysis statistical tool was utilized to test the hypotheses. The results revealed that, a significant relationship exist between the aforementioned environmental features and theft. Based on the findings, the study recommended among other things to include: the need for homeowners to block unnecessary access points within their premises that are used by pedestrians to reach other streets or houses; government should facilitate the provision of affordable housing in the area to alleviate congestion resulting from the limited availability of buildings, which underscores the significance of addressing crowded and permeable premises as crucial contributors to theft-whence possible to mitigate the prevalence of theft and enhance the safety and well-being of residents in the area.

This essay reflects on the emergence and evolution of accounting regulation in relation to four conceptual aspects that define modernity: the processes of rationalization and individualization, and capitalism and the nation-state as forms of organization, considering their distinctive characteristics in the phases identified as first and second modernity. During the height of industrial capitalism and the consolidation of the modern state, accounting regulation initially emerged as a bureaucratic response to protect investors against information asymmetry, based on the true income paradigm. In the second modernity, characterized by globalization and the rise of financial capitalism, accounting regulation adhered to the usefulness paradigm. The essay concludes that current modern disruptions demand an expansion of the scope of regulation to provide a comprehensive and multidimensional response to both financial and non-financial aspects of information.

Despite the growing demand for accounting professionals, many graduates hesitate to pursue CPA certificationa credential that can unlock career advancement and financial stability. This study explores the relationship between job-related predictors and the factors to pursue the CPA professional qualification among accountancy students and graduates. It highlights the significance of understanding how job-related factors drive the decision to obtain CPA professional qualification. Using a descriptive-correlational research design, data were collected from 109 respondents selected through purposive sampling. The study examined respondents' demographic profiles, the level of job-related predictors, the level of factors to CPA professional qualification, and the correlation between these variables. Findings indicate that both the level of job-related predictors and the factors to pursue the CPA professional qualification are very high. Moreover, results confirm a significant relationship between job-related predictors and the decision to pursue CPA certification. These findings emphasize the critical role of job-related factors in shaping professional aspirations among aspiring CPAs.

Credit card fraud is a financial threat in America, both for financial institutions and for consumers, and it is growing in severity. Traditional fraud detection methods become less effective in countering emerging fraud trends, and for that reason, sophisticated algorithms in machine learning have to be embraced. This research project strived to develop and compare complex algorithms for fraud detection in credit cards in America. With a variety of algorithms including both unsupervised and supervised learning, this study strived towards improving fraud transaction detection rates. This study focuses on real-world credit card transaction datasets from America, offering a robust foundation for comprehending the intricacies of fraud detection in an authentic financial context. Employing actual transaction data, the study aims to replicate and model variation and nuance in fraud and consumer behavior, such that any developed machine learning algorithms will have a basis in real-life realities. For model selection, we deployed several machine learning models, notably Logistic Regression, Random Forest, and XG-Boost Classifier. In evaluating model performance, several key metrics, including Precision, Recall, and the F1-score, were taken into consideration. Random Forest Classifier performed best overall, with relatively high accuracy for fraud prediction, and average recall, with a marginally high level of F1-score. Overall, it can be noticed that Random Forest has the most balanced performance out of the three in fraud detection capabilities, which seems to be a necessity. The integration of real-time fraud prevention with machine learning models is revolutionizing financial institution transaction monitoring. ML models can analyze and process information in real-time, and thus, allow for effective and efficient real-time fraud monitoring. The future of fraud detection holds many exciting avenues for research, most prominently in deep model development. Methods in deep learning, such as recurrent neural networks (RNNs) and convolutional neural networks (CNNs), have been successful in discovering complex structures and sequential relations in transactional information. Another promising avenue for future research is combining AI-powered identity verification with blockchain technology for fraud prevention.

This study aims to investigate the impact of forensic accounting experience on the ethical commitment of certified public accountants in Iraq, specifically focusing on the moderating effect of Religiosity. Data was collected from 384 Iraqi-certified public accountants published by the Society of Iraqi Certified Public Accountants in 2023. A cross-sectional survey was used to select a sample of 45 certified public accountants for the investigation. The findings demonstrate a positive correlation between the experience level in forensic accounting and various aspects of ethical commitment, such as responsibility and integrity. Furthermore, the study found that Religiosity moderated this relationship, considerably influencing these ethical factors. This study links forensic accounting experience and ethical commitment among Iraqi CPAs, broadening the forensic accounting literature. It highlights religiosity as a moderating component, showing that technical proficiency and personal values affect accounting ethics. It is novel to incorporate religiosity into the ethical paradigm of forensic accounting to explain how cultural and religious factors affect Middle Eastern professional ethics.

La profesión contable ha experimentado importantes cambios en las últimas décadas tanto en Argentina como en el mundo. En un artículo anterior discutimos sobre algunas ideas y opiniones que están presentes y circulan dentro del colectivo profesional y nuestro entorno, que presagian un panorama sombrío para los contadores públicos. Contrario a ello, reflexionamos sobre la existencia de más fortalezas y oportunidades que debilidades y amenazas, pero esto nos lleva tanto en forma individual como en conjunto, a la necesidad de “reorganizarnos” para revalorizar nuestro desempeño profesional en un plano de integridad y compromiso social. En este artículo, que continúa las ideas vertidas en el anterior, ampliaremos el debate sobre las oportunidades profesionales presentes y futuras para los contadores públicos y los desafíos que éstas traen aparejadas. Una vez más, la visión pasa por dejar de pensar nuestra profesión como una “mera práctica técnica, sino también como una práctica moral y social” . Esto implica, en el aspecto social, reflexionar sobre cuál es nuestro impacto en las organizaciones, las personas y la naturaleza. Y desde el plano moral, preguntarnos ¿qué debe hacer y qué no debería hacer un contador público?

Bu calismada, Turkiye’de bulunan muhasebe meslek mensuplari ile mukellefler arasinda gerceklesen etkilesimlerin vergi uyumu baglaminda incelenmesi amaclanmistir. Bu temel amac dogrultusunda derinlemesine bir betimlemenin yapilabilmesi icin calisma nitel arastirma yontemiyle gerceklestirilmis ve durum calismasi (case study) olarak desenlenmistir. Calisma verilerinin analizi, tumevarim analizi yoluyla bilgisayar destekli nitel veri analizi programi NVivo 11 Pro ile gerceklestirilmistir. Calismada oncelikle vergi uyumuna iliskin temel aciklamalar, ardindan calismada kullanilan yonteme iliskin bilgiler, bulgulara iliskin yorumlar ve degerlendirmeler ile sonuc kismi yer almaktadir.

The mental health of Chartered Accountant (CA) students has become a growing concern in academic settings, particularly in Nepal. Previous research suggests that university students, especially those enrolled in demanding professional courses such as Chartered Accountancy, often experience significant mental health challenges.

Participants were 219 Nepali Chartered Accountancy students enrolled in ICAN who completed an anonymous voluntary online survey that was posted in public platforms accessible to all enrolled students till July 2024. Various measures of mental health were assessed, anxiety, depression, stress, self-regulations, motivation, empathy, self-awareness and social skills. A comparative analysis of students was conducted between their emotional intelligence and ADSS, including adjustment for age, sex, CAP levels, and no. of attempts.
The study found that among 219 Chartered Accountancy students, 80.82% (n=177), 85.38 (n=187), and 80,36% (n=176) of individuals have (mild/moderate/severe) anxiety, depression and stress, respectively. Having Low Range of emotional intelligence with 32.42% (n=71), 65.75% (n=144), 62.56% (n=137), 24.66% (n=54) and 71.56% (n=157) (self-regulation, motivation, empathy, self-awareness and social skills, respectively were linked to feelings of depression, anxiety, and stress.

Key stakeholders, including IFAC, SAFA, ICAN, NCASA, ACAN, and others, must actively work towards creating a safer and more mentally supportive environment within the accounting profession. This includes enhancing the well-being of students during their articleship (internship), coursework, and interactions with tutors and mentors. It is imperative to implement strategies that reduce the levels of anxiety, depression, and stress while simultaneously fostering the development of emotional intelligence among the next generation of accountants.

Keywords: Chartered Accountancy, CAP (chartered accountancy professional), emotional intelligence test (EIT), ADDS (anxiety, depression, stress scale) etc.

Este estudo objetivou analisar a Despesa Total Com Pessoal do município de Caicó (RN), no âmbito dos Poderes Executivo e Legislativo, em consonância com o que regulariza a Lei de Responsabilidade Fiscal, durante a década compreendida de 2011 a 2020. Para tanto, a pesquisa debruçou-se sobre os relatórios encontrados no Portal de Transparência do Município e na seção dos dados municipais, fornecidos pela respectiva prefeitura, do site do Tribunal de Contas do Estado do Rio Grande do Norte, de onde levantou-se os dados, posteriormente tabulados com auxílio do programa Excel© e apresentados por meio de gráficos e tabelas. Esta pesquisa é classificada como básica/pura, visando analisar o pagamento do Pessoal; descritiva, estudando a caracterização ao longo do período e de abordagem qualitativa, explorando a evolução de ano, por ano. Sua importância baseia-se na urgência da verificação do cumprimento das regras e limites impostos pela LRF, que surgiu como auxiliar na busca do equilíbrio f...

Penelitian ini bertujuan untuk menguji Pengaruh Pengelolaan Barang Milik Daerah Terhadap Pengamanan Aset Daerah Pada Pemerintah Kabupaten Gorontalo. Penelitian ini dilakukan dengan cara mengirimkan kuesioner kepada pegawai bendahara barang dan kepala bagian diatas bendahara barang. Jumlah sampel dari penelitian ini adalah sebanyak 40 Responden yang tersebar di 20 SKPD. Penelitian ini menggunakan dua variabel yaitu variabel bebas (independen) adalah pengelolaan barang milik daerah (X) dan variabel terikatnya (dependen) adalah pengamanan aset daerah (Y). Data yang dianalisis dengan menggunakan regresi sederhana. Hasil penelitian menunjukkan bahwa pengelolaan barang milik daerah terhadap pengamanan aset berpengaruh positif dan signifikan dengan nilai koefisien determinasi sebesar 24,1%. Sedangkan pengaruh variabel lain terhadap pengamanan aset mencapai 75,9%. Dari hasil ini terlihat bahwa meskipun pengelolaan barang milik daerah mempunyai pengaruh yang positif dan signifikan terhadap p...

Este trabalho examina o significado e a prática da Contabilidade criativa, enquanto instrumento utilizado pelas administrações públicas e privadas para maquiar e apresentar resultados mais favoráveis de sua performance. Discute suas origens e conceito e avalia, a título de ilustração, três exemplos do governo do Estado de Minas Gerais em que essa prática se manifesta. Conclui que esta, ao induzir os agentes econômicos a erros de avaliação sobre a situação da empresa e do governo, representa uma prática condenável eticamente. Considera que as reformas da Lei 4.320/64 e da Lei de Responsabilidade Fiscal (LRF) são indispensáveis para coibir essa prática prejudicial para princípios caros à democracia.

A análise das Finanças Públicas do Município de Americana visa a compreender sua saúde fiscal atual. Para contextualizar, é relevante destacar que Americana se destaca pela sua significativa arrecadação de Receita Corrente Líquida, figurando como uma das 40 maiores arrecadadoras de impostos do Estado de São Paulo. Tal magnitude a equipara, em termos de arrecadação, a algumas capitais de diversos estados brasileiros. No entanto, para uma comparação precisa, os valores analisados neste estudo serão deflacionados.

Penelitian ini bertujuan untuk mengetahui pengaruh antara Time Budget Pressure, Profesionaisme, dan Fee Audit terhadap Kualitas Audit. Sampel yang ada pada penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik yang berada di Jakarta. Pengambilan sampel pada penelitian ini menggunakan kuesioner yang berbentuk fisik serta digital, sampel yang berhasil terkumpul pada penelitian ini berjumlah 75 responden. Adapun analisis yang digunakan dalam penelitian ini adalah menggunakan program PLS atau Partial Least Square dengan nilai tingkat signifikansi sebesar 5%. Hasil penelitian ini menunjukan bahwa (1) Time Budget Pressure berpengaruh signifikan terhadap Kualitas Audit, (2) Profesionalisme berpengaruh signifikan terhadap Kualitas Audit, (3) Fee Audit berpengaruh signifikan terhadap Kualitas Audit.

Undang-undang Republik Indonesia No. 17 Tahun 2003 mewajibkan Pengguna APBN (Anggaran Pendapatan dan Belanja Negara) untuk menyusun laporan keuangan sebagai bentuk pertanggungjawaban kepada publik. Laporan keuangan mempunyai peran penting untuk mengukur kinerja pemerintah, apakah terkendali sesuai landasan dan mencapai target-target yang telah ditetapkan dalam APBN, serta menjadi pendukung pengambilan keputusan. Diantara kualitas laporan keuangan yang harus dicapai adalah lengkap dan tepat waktu. Sistem informasi akuntansi yang berjalan pada pemerintah Republik Indonesia saat ini bersifat desentralisasi atau menyebar ke seluruh instansi dalam platform desktop application. Kondisi ini tentu menimbulkan kendala-kendala dalam mencapai kualitas laporan keuangan yang lengkap dan tepat waktu. Jumlah instansi penyelenggara akuntansi yang ribuan banyaknya dan tersebarnya lokasi geografis dengan dukungan fasilitas komunikasi yang tidak semuanya baik, telah cukup untuk menggambarkan kesulitan yang dihadapi. Integrasi sistem informasi adalah salah satu solusi yang dapat diambil. Pemerintah perlu segera membuat sistem informasi yang sebaran database dan aplikasinya sesedikit mungkin atau jika mungkin membuat single database dan aplikasi. Banyak teknologi yang bisa dijadikan pilihan, baik database engine maupun front endnya. Diantara database engine adalah PostrgeSQL, MySQL, SQLServer, dan lain-lain. Diantara front end yang berbasis web adalah PHP, ASP, JAVA, dan lain-lain. Kata Kunci-Integrasi sistem, Laporan Keuangan Pemerintah, Sistem Infromasi Akuntansi, single database dan aplikasi, teknologi informasi.

Neste trabalho procura-se apresentar uma evolução histórica da formação do Estado Moderno, tanto no cenário nacional como internacional, com ênfase nos aspectos da gestão dos recursos públicos, especialmente no que se refere a orçamento público e controle de sua execução. Após é abordada a questão da participação popular e como ela tem se organizado mais recentemente. Por fim propõe-se a inclusão de indicadores sociais ao lado dos financeiros, tanto para fins de enriquecer as prestações de contas governamentais como para melhor dirigir as decisões sobre a aplicação dos recursos públicos. Palavras-chave: Estado moderno. Finanças públicas. Orçamento público. Controle público. Controle interno. Indicadores sociais. Prestação de contas. Participação popular.

Information economics: Ethics in the accounting profession a strategy against opacity in financial reporting in the digital age
Given the market failures, in practice main economic actors make their decisions based on lack of transparency and low quality information. One of factor that causes such asymmetry/opacity is linked to the ethics of those who are responsible for presenting and auditing such information in the organizations/entities of the economy, among them, the public accountants. The most recent International Code of Ethics for Accountancy Professionals has recognized the importance of ethics, explicitly when it links their professional practice with the public interest. This article aims to analyze the significance of strengthening the ethics of the public accountants as a tool and strategy to reduce the opacity of financial information in the digital era. Methodologically, it adopts hermeneutics as a discourse analysis technique. The main findings underline the need to strengthen the ethics of the public accountant, so that the accounting practice, in addition to being based on technical knowledge, legislation and regulations, adheres to the principles established in the International Code of Ethics for Accounting Professionals.
Key words: information economy, opacity, digital era, public accountant, professional ethics.

Resumen:
Dados los fallos del mercado, en la práctica los actores económicos toman muchas decisiones basados en información opaca y de baja calidad. Una de las causas de esta asimetría/opacidad se vincula con la ética de los responsables de presentar y auditar dicha información en las organizaciones/entidades de la economía, entre ellos, el contador público. Su importancia es reconocida en el más reciente Código internacional de ética para profesionales de la contabilidad, vinculando explícitamente su ejercicio profesional con el interés público. El artículo analiza la importancia de fortalecer la ética del contador público como herramienta y estrategia para reducir la opacidad en la información financiera en la era digital. Metodológicamente adopta la hermenéutica como técnica de análisis del discurso. Los principales hallazgos subrayan la necesidad de fortalecer la ética del contador público, de manera que el ejercicio de la práctica contable, además de fundamentarse en conocimientos técnicos, legislación y normatividad, se apegue a los principios establecidos en el Código Internacional de Ética para profesionales de la contabilidad.
Palabras clave: economía de la información, opacidad, era digital, contador público, ética profesional

The aims of this study are to analyze the development of professional training, parental influence and accounting student perceptions in student future career choice as a public accountant. The population of this study consists of final students, majoring in accounting in private universities in North Sumatera, Indonesia and quota sampling method was used in this research. The result of this study is the professional training did not significantly influence the students' career option as a public accountant. Synchronously, training professionals, parental influence and accounting student perceptions about the public accountant law significantly affect the selection of a career as a public accountant.

This study aims to find out and analyze the Influence of Leadership, Competence on Job Satisfaction and Performance of State Civil Apparatus in the Department of Culture and Tourism of South Sulawesi Province. As well as knowing and analyzing the dominant variables affecting the performance of the Department of Culture and Tourism of South Sulawesi Province. The research has been conducted at the Office of Culture and Tourism of South Sulawesi Province with a period of implementation for 1 month, namely the month of March to April 2018 with a sample of 59 people. The analysis method used in this research is descriptive statistical method and path analysis. The results showed that: Leadership has a significant influence on job satisfaction with a value of p = 0.004 < 0.05 with a coefficient value of 0.322, Competency has a significant influence on job satisfaction with p = 0.000< 0.05 with a coefficient value of 0.499, Leadership has a significant influence on employee performance with p = 0.002 < 0.05 with a coefficient value of 0.405, Competency has an insignificant positive influence on job satisfaction with p = 0.425 < 0.05 with a coefficient value of 0.115, Job satisfaction has a significant influence on performance with p = 0.021< 0.050 with a coefficient value of 0.233, furthermore Leadership has a significant influence on performance through job satisfaction with a coefficient value of 0.075, this coefficient shows that good leadership in the Office of Culture and Tourism of South Sulawesi Province can increase employee job satisfaction so that it has an impact on improving employee performance. And Competency has a significant influence on employee performance through job satisfaction with a coefficient value of 0.116, this coefficient shows that the more appropriate competencies that employees have with their work will increase job satisfaction and ultimately impact on the performance of employees who are getting better.

Resumo O objetivo do presente estudo é verificar os gastos públicos nos municípios catarinenses em educação, saúde e pessoal em 2008, 2009 e 2010. A natureza da presente pesquisa é classificada como aplicada, utilizando-se do método dedutivo. Além disso, classifica-se como quali-quantitativa, em sua forma de abordagem do problema, e descritivo-exploratória, no que tange aos objetivos. Foram coletados e analisados os dados utilizando-se a pesquisa bibliográfica e a pesquisa documental, bem como a verificação in loco. Dessa forma, buscouse traçar um panorama geral dos municípios catarinenses, relativo ao cumprimento dos limites constitucionais e legais na aplicação de recursos públicos em educação, saúde e pessoal. Identificou-se que os municípios catarinenses têm, na sua maioria, observado os referidos limites nas áreas investigadas. Foram encontrados problemas na aplicação de recursos oriundos do Fundo de Manutenção e Desenvolvimento da Educação Básica e de Valorização dos Profissionais da Educação, provavelmente pela prematura vigência da Lei (federal) nº 11.494/2007. Também se observou a dificuldade de controle dos gastos públicos com pessoal do Poder Executivo Municipal, talvez pela diversidade de carreiras, pela grande quantidade de agentes públicos que o compõe e outras complexidades existentes relacionadas à gestão de pessoas em grandes estruturas. Palavras-chave: Gastos públicos. Educação. Saúde. Pessoal. Municípios catarinenses.

This study aims to examine the effect of business strategy and earnings management on the readability of narrative information in the annual report. This research was conducted at publicly listed companies in Indonesia in 2015 to 2017, with a total sample of 495 firm-years. The results of this study prove that the company's business strategy has an association with the readability of narrative information on a company's annual report. However, there is no evidence that the level of readability of the annual report's narrative information is related to earnings management by the company. In summary, it can be concluded that the level of readability of the narrative information on a company's annual report tends to be driven because of the company's business characteristics, not because of the opportunistic motives of management.

O objetivo do estudo e analisar os resultados da gestao fiscal nos maiores municipios da Regiao Sul do Brasil. Os procedimentos metodologicos caracterizam a pesquisa como descritiva, de procedimento documental e de levantamento, com abordagem quantitativa. A coleta de dados foi realizada no site da Secretaria do Tesouro Nacional, e o instrumento da coleta deu-se por meio de um checklist. Os periodos analisados foram os anos de 2013, 2014 e 2015 para os 10 maiores municipios, em numero de habitantes, de cada estado. A analise dos dados indicou que os municipios do Parana foram os que mais acumularam RCL com total de R$ 33.856.694.128,23, Despesas com Pessoal em R$ 6.913.239.798,95 e Concessao de Garantias em R$ 732.258.418,82 no decorrer dos tres anos em analise. Os resultados da pesquisa apontam que os municipios do Rio Grande do Sul apresentaram maiores Divida Consolidada em R$ 8.943.616.371,81 e Operacoes de Credito com R$ 778.459.459,56. Os municipios de Santa Catarina foram o qu...

Perubahan paradigm khususnya dalam otonomi daerah dilakukan sebagai upaya mewujudkan tata kelola pemerintahan yang baik (good governance) Upaya-upaya yang dilakukan untuk menunjang hal tersebut di antaranya adalah dengan menerapkan sistem informasi kepegawaian dan sistem pengendalian internal pada setiap SKPD. Penelitian ini bertujuan untuk menganalisis pengaruh sistem informasi kepegawaian dan sistem pengendalian internal terhadap kinerja aparatur sipil negara dan Pemerintah Daerah Kota Tangerang. Penelitian ini dilakukan dengan menggunakan metode deskriptif kuantitatif dengan sampel penelitian sebanyak 269 orang. Data yang diperoleh kemudian dianalisis secara deskriptif dan statistik dengan menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa Sistem Informasi Kepegawaian berdasarkan analisis deskriptif dalam penelitian ini termasuk dalam kategori Efektif, dan berdasarkan analisis inferensial secara parsial berpengaruh sebesar 60,9% terhadap kinerja Aparatur Si...

This study aims to determine the effect of the use of information systems and user satisfaction on employee performance. This research was conducted at the KPKNL Work Unit in Denpasar. The sampling method used in this study is nonprobability sampling based on saturated sampling technique. The analysis technique used is multiple linear regression analysis. The results of the analysis of this study stated that the quality of the system, the quality of information, the quality of collaboration and the quality of service had a positive and significant effect on system use and user satisfaction, and the use of the system and user satisfaction had a positive and significant effect on the performance of KPKNL work unit employees in denpasar area. Keywords: System Usage; User Satisfaction; Employee Performance; Simak BMN.

A presente pesquisa tem por objetivo identificar a eficiencia dos gastos publicos destinados ao ensino fundamental dos municipios do estado do Mato Grosso do Sul. Para alcancar o objetivo proposto, aplicou-se a modelagem matematica de Analise Envoltoria de Dados (DEA) pelo modelo BCC, tomando-se como variaveis: despesas liquidadas, gasto medio por aluno matriculado, Indice de Desenvolvimento Humano em educacao e renda e o Indice de Desenvolvimento da Educacao Basica (IDEB). Os resultados desta pesquisa demonstram que apenas 12,8 % dos municipios atingiram o nivel maximo de eficiencia. De maneira geral, os dados demonstram que os municipios do estado do Mato Grosso do Sul (MS) alocaram os recursos para a educacao de forma eficiente, uma vez que a media de score dos setenta e oito municipios foi de 87,50%. Alem disso, foi possivel concluir que um alto volume de recursos publicos alocados para o ensino fundamental nem sempre resulta em uma maior nota no IDEB.

This research purpose are to examine the factors that influence career intentions as an accountants from the perspective of TPB theory, to examine the effect of internship experience on attitude toward behavior, perception of behavioral control and subjective norms. The analyzed data using the SEM-PLS. The results indicated that: Sensory experiences had a positive but insignificant effect on attitude toward behavior. Besides, it had a negative and insignificant effect on subjective norms and perceived behavior control; Affective experiences had a positive and significant effect on attitude toward behavior. Besides, it had a positive but insignificant effect on subjective norms and perceived behavior control; Physical experiences had a negative and significant effect on attitude toward behavior. Besides, it had a positive but insignificant effect on subjective norms. Furthermore, it had a negative and significant effect on perceived behavior control; Cognitive-creative experiences had a positive and significant effect on attitude toward behavior, subjective norms, and perceived behavior control; Relation experiences had a positive and significant effect on attitude toward behavior, subjective norms, and perceived behavior control; Attitude toward behavior, subjective norms, and perceived behavior control had a positive and significant effect on career intention as an accountant. This results contributes to encouraging and the success of campus management with a one year industrial internship curriculum program.

No Brasil, a Lei de Responsabilidade Fiscal (LRF) exige dos entes públicos maior controle de gastos e transparência na gestão fiscal, reforçando a necessidade de limites de gastos com pessoal. Nesse contexto, o objetivo deste trabalho é analisar o comportamento da despesa com pessoal nas Unidades da Federação (UF) no período de 2006 a 2015, testando variáveis explicativas para tal comportamento. Para tanto, considerou-se como variável resposta o índice da despesa total com pessoal (IDTP) do poder executivo das UFs, enquanto variáveis com base na LRF e estudos anteriores foram testadas como explicativas, sendo elas: índice de endividamento; variação da Receita Corrente Líquida (RCL); coeficiente de execução de receita; coeficiente de dependência financeira; ano eleitoral; IDTP do ano anterior; PIB; região e população. Para análise dos dados foi utilizado o software R com o uso de modelos multiníveis. Os resultados apresentam indícios da influência da variabilidade do IDTP ao longo do...

Tax avoidance is assumed to be one of the causes why the
government could not achieve the tax revenues. On the other hand,
it also lowers the tax ratio. The purpose of this study is to examine
Government Regulation Number 23 of 2018 in order to minimize
tax avoidance loopholes. The research method used is qualitative
with a thematic approach. The results of the study indicate that tax
avoidance is an instrument to minimize tax payments by taking
advantage of loopholes in the legislation. Government Regulation
Number 23 of 2018 is a provision issued by the government in
order to provide convenience for taxpayers to be able to fulfill
their tax obligations. In addition, the provision of a lower tariff of
0.5% is expected to increase disposable income. Furthermore, this
disposable income can gradually increase gross domestic income,
and further increase the taxation base in general. However, the
application of Government Regulation Number 23 of 2018 can be
utilized by taxpayers to minimize the tax burden that must be paid.
This study provides two important recommendations they are:
further regulation regarding commercial operations, and
provisions regarding freelance work.

Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh penatausahaan barang milik daerah terhadap kualitas laporan keuangan Bappelitbangda Kabupaten Bandung. Mahmudi menyatakan bahwa laporan keuangan akan berkualitas jika memiliki ciri-ciri sebagai berikut: 1) relevan; 2) dapat diandalkan; 3) sebanding; dan 4) dapat dimengerti. Dalam penelitian ini, peneliti menggunakan pendekatan kuantitatif dengan sumber data berasal dari sumber primer dan sekunder. Teknik pengumpulan data yang digunakan peneliti adalah melalui observasi, angket dan studi literatur. Untuk mendukung analisis penelitian, peneliti menggunakan statistik deskriptif dengan alat uji program Statistical Product and Service Solutions (SPSS). Penelitian ini menyimpulkan bahwa ada pengaruh penatausahaan barang milik daerah terhadap kualitas keuangan Bappelitbangda Kabupaten Bandung. Melalui R square yang menunjukkan variabel independen administrasi berpengaruh positif namun tidak signifikan terhadap kualitas laporan k...

The research was carried out with the aim of knowing how influential the implementation of training from the application of the State Property Accounting Management Information System (SIMAK BMN) administration system and the motivation and competence of Disbekal personnel to the improvement of the quality of Disbekal personnel&#39;s performance. The data collection technique was by distributing questionnaires, where the research population was personnel in the accounting department of BMN at the Disbekal Head Office and DKI Jakarta Regional Office, the entire population of 320 Disbekal personnel in this study was used as a sample. Data analysis using statistical methods with independent variables are competence, motivation, and SIMAK-BMN training, while the dependent variable is the quality of personnel performance. It was found that SIMAK-BMN training had a significant effect on the quality of the performance of the Disbekal personnel, motivation and competence affected the perfor...

This paper increases the understanding of the quality of accounting information systems in emerging economies, using data from Vietnam as an example. The quality of accounting information systems is a measure combining system quality and information quality. It is important to figure out what aspects of this measure are critical for business to enhance firm performance. This research investigates the level of accounting information system quality and examines the relationships between system quality and firm size, information quality and firm size, system quality and business sector as well as information quality and business sector, respectively. We employed descriptive statistics to illustrate the quality of accounting information systems and One-Way ANOVA to test four hypotheses. The descriptive statistics results demonstrate the level of system quality and information quality, in general, is not excellent. And there are differences in system quality and information quality in each business sector groups and firm size groups. The test result highlights a relationship between system quality and firm size but there are no links between information quality and firm size, system quality and business sector, and information quality and business sector. In conclusion, the paper extends the literature of the quality of accounting information systems and assists state agencies and executives to have a framework to improve the business performance as well.

South Jakarta. The methods used for data collection is through a survey of primary data. The analytical method used is a method of quantitative and qualitative approaches. The results of the study showed that simultaneous size of Public Accounting Firms (KAP) and the hierarchical positions of powerful positions significantly and positively on the professionalism of auditors and the results of the partial indicates that the variable size of Public Accounting Firms (KAP) and the hierarchical positions on the professionalism of auditors in Public Accounting Firms (KAP) at South Jakarta, where the second factor it will contribute to the professionalism of auditors as big as 89,6%. The conclusions of this study, the variable size of Public Accounting Firms (KAP) and hierarchical positions of powerful positions significantly and positively to the professionalism of auditors variables either partially of simultaneously. The suggestion from this study, expected variables need to be improved such as gender, experience, independence, audit situations, ethics, knowledge, ethical perception, and role conflict.

This study aims to determine the effect of the use of information technology and the competence of financial management human resources on the quality of financial reports. The samples in this study were treasurers and financial management staff at Andalas University, Padang City. Data collection in this study used the questionnaire method consisting of 29 questions based on the indicators of each variable which were distributed directly to treasurers and financial management staff of 68 people and 68 people returning questionnaires. Testing the research data using multiple linear regression analysis with statistical testing of the hypothesis test Coefficient of Determination (R²), Simultaneous (F Test) and Statistical Test t, type of descriptive research. With the research results, the use of information technology has a positive effect on the quality of financial reports at Andalas University in Padang City. This can prove that when information technology facilities are properly installed, optimal utilization, scheduled maintenance can improve the quality of financial reports. Competence of Human Resources for financial managers has a positive effect on the quality of financial reports at Universities in Padang City. This can prove that when financial management human resources have the knowledge, skills and attitudes that support them in carrying out their functions, they can improve the quality of financial reports.

Este artigo tem por objetivo identificar e analisar o nível de informação que os servidores públicos possuem sobre a convergência Normas Brasileiras Aplicadas ao Setor Público, no município de Uberlândia. Para atingir este objetivo foi realizada uma pesquisa exploratória sendo realizada por meio de uma pesquisa de campo, com aplicação de questionário na escala likert, em órgãos públicos: federal, estadual e municipal. O tratamento de dados foi realizado de três formas: análise do Ranking Médio (RM), para as questões específicas; estatística descritiva para as questões que tratam do perfil dos respondentes e a técnica multivariada HOMALS. Conclui-se que não está havendo empenho pelos órgãos públicos do município de Uberlândia para a capacitação dos servidores para a efetiva implantação das normas internacionais.

The global progress empowers the development of new business and expansion of existing business. The availability of sufficient accounting professional are necessary to manage and document the business activities. However, youth are less inclined to purse accounting as profession to keep the progress of global and local economic development. The current study aimed to explore the formation of the intention to pursue Certified Professional Accountancy Qualification (CPAQ) with factor of capabilities, career opportunities, job security with respect to the extended theory of planned behavior (TPB), i.e., attitude, subjective norms and perceived behavioral control. The study adopted a cross-sectional design and collected quantitative data from a total of 339 accounting students from Malaysia using an online survey. The finding revealed that capabilities and career opportunities influenced the students’ intention to pursue CPAQ. Meanwhile, perceived behavioral control had significantly a...

Penelitian ini difokuskan pada Peran Penatausahaan Aset Tetap Dalam Rangka Meningkatkan Perlindungan Aset Tetap (Studi Kasus Pada Badan Pertanahan Nasional Kantor Wilayah Kota Banjar). Tujuan dari penelitian ini adalah untuk menganalisis: 1]. Pelaksanaan penatausahaan aset tetap pada BPN Kantor Wilayah Kota Banjar; 2] Upaya perlindungan aset tetap pada BPN Kanor Wilayah Kota Banjar; 3] Peran penatausahaan aset tetap dalam rangka meningkatkan perlindungan aset tetap pada BPN Kantor Wilayah Kota Banjar. Metode yang digunakan dalam penelitian ini analisis desain deskriptif dengan pendekatan kualitatif. Sedangkan untuk menganalisis data dilakukan hal-hal sebagai berikut: 1] Mendeskripsikan pelaksanaan penatausahaan aset tetap pada BPN Kantor Wilayah Kota Banjar serta membandingkannya dengan teori dan aturan yang berlaku; 2] Mendeskripsikan upaya perlindungan aset tetap pada BPN Kantor Wilayah Kota Banjar serta membandingkannya dengan teori dan aturan yang berlaku; 3] Mendeskripsikan per...