Bookkeeping practices and SME performance: The intervening role of owners’ accounting skills [PDF]
HeliyonAside from statutory requirements, Small and Medium-Sized Enterprises (SMEs) hardly take into consideration reliable accounting systems. Therefore, poor and ineffective bookkeeping has contributed to the collapse of some SMEs.
Vincent Adela +7 more
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Development obstacles of the agent accounting industry in China’s Guangdong-Hong Kong-Macao Greater Bay Area based on quantitative analysis—Research on the problem of employee’s work attitude [PDF]
Frontiers in Psychology, 2022 The notion of “agent bookkeeping” was proposed when the “Accounting Law of the People’s Republic of China” was updated in 1993. Since their business is specialized in serving small and micro-enterprises, this has created the industry characteristic of ...
Xiang Huang +5 more
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Parallel Bookkeeping Path of Accounting in Government Accounting System Based on Deep Neural Network
Journal of Electrical and Computer Engineering, 2022 “Parallel bookkeeping” is a key technical arrangement to achieve the goal of moderately separating and connecting the financial accounting system and budget accounting system established by the government accounting system.
Qing Li
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Urgency Historical Tracing Reality Double-Entry Bookkeeping
Jurnal AKSI (Akuntansi dan Sistem Informasi), 2021 This study aims to explore the urgency of history exploration of Double-Entry Bookkeeping reality and methodology. The method used in this research is a critical literature study. The results showed that there is a fundamental issue (basic) in viewing of
Vaisal Amir, Yulis Diana Alfia
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Did the ancient Romans have double-entry bookkeeping? [PDF]
Zeszyty Teoretyczne Rachunkowości, 2023 Purpose: The main purpose of the article is to establish whether the ancient Romans used double-entry bookkeeping. The secondary aim is to present a wide range of accounting vocabulary used by the Romans, which was later used by Venetian merchants and ...
Sławomir Sojak
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Implementasi ISAK 35 pada Lembaga Perkreditan Desa
El Muhasaba: Jurnal Akuntansi, 2023 Purpose: This study aims to design the format of the LPD financial statements referring to the Interpretation of Financial Accounting Standards (ISAK) 35 in accordance with the characteristics of the LPD. Method: The research method used is Participatory
I Nyoman Darmayasa +2 more
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Peningkatan Kemampuan Kader Posyandu Gizi melalui Pendampingan dan Edukasi Akuntansi
Caradde, 2021 This community service activity aims to provide education and assistance for the Cadre of Posyandu Nanas (Nutrition), Mekarwangi Village, Tangerang Regency, by providing adequate understanding of effective bookkeeping (accounting) practices and the ...
Bahtiar Effendi
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A fatal case of belief in the possibilities of Venetian accounting in Julian Wieniawski’s humoresque Buchalterya podwójna [PDF]
Zeszyty Teoretyczne Rachunkowości, 2023 Purpose: The purpose of this article is to acquaint readers with Julian Wieniawski’s 1888 humoresque, the title motif of which is double-entry bookkeeping.Methodology/approach: The text is analyzed by interpreting the reasons for the main character’s ...
Sławomir Sojak
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JOIV: International Journal on Informatics Visualization, 2021 Bookkeeping plays a vital role in dealing with records of day-to-day financial transactions from invoices until payment. It is also a method of documenting all company transactions in order to create a collection of accounting documents.
Nurul Akmar Azman +2 more
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Accounting Automation: An Experimental Study [PDF]
Proceeding Papers (BASIQ International Conference), 2022 Accounting automation and especially robotic process automation (RPA) has received notable attention from researchers in the past few years. This technology is known as the use of software bots to perform rule-based tasks, which are normally ...
Oana Cristina Stoica +1 more
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