The Influence of the Level of Guarantee of Operating Expenses on the Application of Accounting Software in Public Non- Business Unit
Journal Title: International Journal of Multidisciplinary Research and Analysis - Year 2023, Vol 6, Issue 09
Abstract
Public non-business units are established by the state to perform public services and distribute those services to society. Through the document research method, the article has generalized the role, function, and accounting form of public non-business units and the importance of accounting. With this method, we can also evaluate the limitations in accounting and the reasons why many public non-business units do not see the need to apply accounting software in accounting. Three reasons were pointed out: unit leaders did not pay attention to accounting work, lack of funding for implementation and incorrectly identified the reasons for errors in accounting planning. The investigation method also helped us identify how accounting software applications are affected by the level of Guarantee of operating expenses. Analysis results have shown that financially autonomous units have a higher tendency to apply accounting software than units without financial revenue. The research team also proposed a number of solutions such as increasing the understanding and awareness of business unit leaders about the importance of accounting work and accounting software. Implement budget estimates for information technology construction at the unit, properly assessing the key points of existence.
Authors and Affiliations
MA. Le Thi Huong Tram, Student. Vu Thi Hong, Student. Phan Thu Giang
Comparative Study of the Crushing Strengths of Recycled Coarse Aggregates Concretes and Natural Aggregates Concretes
Recycled Coarse Aggregate (RCA) is a recycled concrete material from construction sites, which is being reused for fresh concrete production. The use of this material reduces quarrying of Natural Coarse Aggregate (NCA)....
Collection of Local Content Indatu's Heritage in the Development of Aceh's Culture
Cultural diversity is valuable for a region, including Aceh's cultural diversity. This is because culture has the impression of a message characteristic of the area and is the root source of historical writing. The value...
The Dark Side of Indonesian and Malaysian Football News: Dysphemism and Learning
This article reveals the darker side of Indonesian and Malaysian football coverage, focusing on the use of dysphemistic language and its impact on Indonesian language learning. This study examines how mass media frequent...
Competency and Barriers in Using ICT among Public School Teachers in Tagoloan District
Technology integration in education transforms teaching and learning by improving efficiency, accessibility, and student participation in the classroom. This study examines the teachers' profile, competency, and barriers...
Characterization and Expression of Immune Related Genes in Feral Colonies of Apis Species from Bengaluru
Eco-immunological studies on feral organisms can throw insights into how host–pathogen dynamics fluctuate with selective pressure from human interventions and other natural infestations. Feral colonies are more susceptib...