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This study aims to analyze the adaptation of accounting practices in Indonesia and Malaysia within the context of globalization, focusing on the cultural differences that influence the implementation of accounting standards. In the era of globalization, companies in both countries face challenges in enhancing transparency and accountability in their financial reports. The research method employed is qualitative analysis, gathering data from relevant literature, interviews with accounting professionals, and case studies of companies in both countries. The findings of the study reveal that, while Indonesia and Malaysia are working to adopt International Financial Reporting Standards (IFRS), there are significant differences in how the two countries apply accounting practices. In Indonesia, accounting practices are still influenced by local cultural values and a more flexible legal system, while Malaysia demonstrates a higher and more consistent level of IFRS adoption. These findings emphasize the importance of considering cultural and legal contexts in adapting accounting practices. This research makes a significant contribution to stakeholders, including companies and regulators, in understanding the challenges and opportunities in improving accounting practices in the era of globalization. Additionally, it identifies the need for better training and education for accounting professionals in both countries. Therefore, this study is expected to serve as a reference for future research on the adaptation of accounting practices in developing countries.

Preparing financial reports is certainly an important factor for MSMEs. This research aims to: (1) understand the financial bookkeeping process, (2) analyze the application of Financial Recording in carrying out accounting bookkeeping, and (3) identify inhibiting factors or obstacles for Micro, Small and Medium Enterprises (MSMEs) of Bakso Tusuk Saipudin in the Clean Market Jababeka in implementing Financial Recording. This research is qualitative research. The research location was the Bakso Tusuk Saipudin UMKM in the Jababeka Clean Market in implementing Financial Recording. Data collection was carried out through interviews, documentation and observation. The data analysis technique is carried out through qualitative descriptive data analysis. The research results show that: (1) the management of Bakso Tusuk Saipudin MSMEs at the Jababeka Clean Market only prepares business activity reports which they consider to be financial reports. Even though the report is still very far from complying with financial accounting standards. In fact, MSMEs have tried to prepare reports that at least lead to conformity with accounting standards or accounting bookkeeping. (2) The correct accounting cycle has not been implemented by the management of Bakso Tusuk Saipudin UMKM at the Jababeka Clean Market, that is, it has not started with journalizing transactions, posting to the ledger, preparing a trial balance, adjustments, worksheet, until the issuance of financial reports. Complete financial report components in the form of financial position reports, profit and loss reports, changes in equity reports, cash flow reports and notes to financial reports have not been found in the reports prepared by MSME management. Thus, they have not prepared financial reports that are in accordance with financial records. (3) The obstacles and barriers encountered by the management of Bakso Tusuk Saipudin UMKM at the Jababeka Clean Market in preparing financial reports that are in accordance with financial records, are caused by several things, namely management's ignorance of the financial records required in preparing financial reports for the entity they manage or business. which they operate, financial management which is still handled by themselves.

The research aims to analyze whether macro fundamentals, dividend policy, funding decisions and investment decisions influence company value with financial performance and ownership structure as intervening variables. The method used in the research is quantitative with secondary data sources originating from the 2018-2023 financial reports. The population in the research are companies listed on the Indonesian Stock Exchange, while the sampling technique used in the research uses purposive sampling where 5 industrial companies are selected by researchers with certain criteria. The tool for processing and analyzing data uses the Smart-Pls version 4 application. Analysis results shows that macro fundamentals, dividend policy and investment decisions do not have a direct effect on the company's financial performance, while funding decisions have an effect on the company's financial performance; Macro fundamentals, investment decisions, funding decisions do not influence the ownership structure, while dividend policy influences the ownership structure; Ownership structure has an insignificant influence on financial performance, financial performance has a negative and significant influence on company value, ownership structure has a positive and significant influence on company value.

Regional government financial reports must present information that is relevant, reliable, comparable and easy to understand. This research aims to analyze the influence of the implementation of local government financial accounting systems and internal control activities on the quality of financial reports, both simultaneously and partially. This research is associative in nature. The sample used was 15 people in Sukoharjo Village, Sekampung District, East Lampung Regency, Garut using a saturated sampling method. The analysis used is path analysis because there is a relationship between independent variables. The research results show that the implementation of a regional financial accounting system has a positive but not significant influence on the quality of financial reports, while internal control has a negative influence which is also not significant on the quality of financial reports.

Transparency of financial reports today is very wide open with advances in technological development. Openness of financial report information allows the public to assess the quality of financial reports. The quality of good financial reports can be seen from the results of opinions by the public accounting profession who provide services to assess the fairness of financial reports. Fairness of financial reports provides the assumption that the financial reports have been prepared in accordance with the financial accounting standards applicable in Indonesia. Financial Accounting Standards provide guidance on the process of recording, measuring and presenting financial reports. A good financial report must start first with recording the accounting cycle. Understanding an entity's accounting cycle makes the auditor understand the recording and reporting model of a client entity. An accounting cycle that is understood by the auditor will be useful in providing adjustments or audit correction journals if recording errors occur. The community service program carried out by a team of lecturers from the Faculty of Economics and Business, Dian Nuswantoro University with auditors at KAP Sarastanto and Pekan Kota Semarang provides several trainings related to basic accounting knowledge. This activity is expected to provide knowledge and skills in preparing financial reports in accordance with standards

An employee payroll information system is an important component in an organization for managing employee salary data and payments effectively and efficiently. This research aims to analyze the factors that influence the success of employee payroll information system project management. The research method used is the waterfall method, which includes planning stages, needs analysis, system design, implementation, as well as testing and evaluation. This system is designed to automate the payroll process, from calculating salaries, withholding taxes, to creating financial reports. With this information system, it is hoped that it can reduce human error in the payroll process and increase employee satisfaction through transparency and accuracy of salary data. Where the implementation results show a significant increase in the speed and accuracy of payroll. Key factors for the success of this project include active involvement of stakeholders, use of appropriate technology, and effective risk management.

The financial sector is one area that is greatly influenced by the development of information technology. Both in administrative processes in financial institutions such as the Bhakti Karya savings and loan cooperative and non-formal training in the form of training outside financial institutions. Almost all financial institutions, companies, government agencies, financial institutions and others have switched to using electronic-based applications. The aim is to be able to process data easily and quickly. The Microsoft Excel training given to Ksp Karya Bhakti members/employees by the Community Service Team went smoothly. The institution welcomed this training activity because members/employees often feel overwhelmed when it is the end of the month to prepare the institution's financial reports. Especially members/employees in the reporting section who are still relatively new to using Microsoft Excel software in making institutional financial reports, so far making calculation reports has been done manually by writing in books and using a calculator.

The aim of community service (PKM) is to increase students' financial literacy through training and mentoring by providing Basic Accounting material. The material presented is the basic equation of accounting and financial reports. The form of presenting the material is conveying concepts and followed by practical work on solving case study questions. There is also additional material in the form of an introduction to Spreadsheets/Excel computers (accounting data). The material presented is a suggestion from the service partners considering that students do not fully understand this material in class learning and this material is important for participants, because according to data on accounting learning results for class XII IIS for the odd semester of the 2023/2024 academic year, it has only reached 87%. Participants are class XI students of SMA Negeri 1 Demon Pagong whose address is Jalan Pati Beda, Demon Pagong District, East Flores Regency. Methods for implementing activities include 1) Training, namely presenting material on basic accounting concepts and financial reports. 2) Mentoring, namely assisting participants in completing case study questions based on the concepts that have been presented. 3) Evaluation, namely using an instrument in the form of practice questions on preparing financial reports, then the results are analyzed using qualitative analysis to determine students' financial literacy related to participants' understanding of accounting learning, both in the basics of accounting and financial reports. The results show that the average score obtained by students in preparing financial reports is around 75-85. This indicates that students' understanding of the material and assistance regarding the basics of accounting to financial reports reached 80%. Participants who experience difficulties in preparing financial reports are due to incorrectly calculating the nominal amount in the account because there are too many numbers and the calculations are done manually, they easily forget accounts and their placement mechanisms, they have difficulty identifying the elements included in the financial reports and they lack interest in studying accounting.

Financial reports contain information about a company's finances which can be used to assess the company's performance in a certain period, so financial reports are very important for business owners because financial reports can see the financial condition of a business and carry out performance evaluations in order to advance the business. Financial reports can also be applied to MSMEs in Indonesia. However, the obstacle faced by MSMEs is regarding financial reports. Many MSMEs do not make financial reports due to a lack of knowledge in the financial sector and a lack of awareness of the importance of financial reports in running a small business. This research includes a case study approach with qualitative methods, collecting and retrieving data in this research in the form of observation, interviews and documentation. The research results show that the problem in this research is the limited human resources in preparing financial reports.

Good audit quality is an important factor in ensuring the integrity and reliability of an entity's financial reports. This research aims to examine the influence of free cash flow and audit committee effectiveness on audit quality. Free cash flow reflects the availability of financial resources for a company to finance operational and audit activities. Meanwhile, an effective audit committee can ensure adequate oversight of the financial reporting and audit processes. This research uses panel data which includes companies listed on the Indonesia Stock Exchange during the 2018-2022 period. Free cash flow is measured using the ratio of operating cash flow to total assets, while audit committee effectiveness is measured using a composite score that includes the audit committee's independence, expertise and activities. Audit quality is assessed based on proxies such as the size of the public accounting firm, auditor industry specialization, and audit fees. The research results show that free cash flow and audit committee effectiveness have a significant positive influence on audit quality. Companies with high free cash flow tend to have adequate resources to pay higher audit fees, thereby encouraging auditors to carry out a more in-depth and quality audit process. In addition, an effective audit committee can ensure good oversight of the financial reporting and audit process, thereby improving audit quality. These findings provide important implications for companies and regulators in improving audit quality through managing free cash flow and establishing effective audit committees. Future research can explore other factors that influence audit quality and include relevant control variables.

The influence of internal audit, accounting information systems and organizational commitment on the quality of financial reports is research that aims to determine the influence of these three factors on the quality of financial reports. This research uses a descriptive method. The units of analysis in this research are accounting information systems, organizational commitment, and internal audit. The research results show that Internal Audit, Accounting Information Systems, and Organizational Commitment have a positive and significant effect on the quality of financial reports. Internal audit also has an important role in supervising and controlling organizational activities, which will affect the quality of financial reports. The accounting information system aims to collect, process and convey relevant data and information to interested parties, both internal and external parties. Organizational commitment can also influence employee interest, propensity to stay, and propensity to leave, which will influence audit performance.

This research aims to analyze the influence of audit tenure, KAP size, auditor changes, and audit opinion on audit delay. Audit delay is the time span for completing a financial report audit by an independent auditor, which can affect the timeliness of submitting financial reports. Audit tenure, KAP size, change of auditors, and audit opinion are considered as factors that can influence the length of audit delay. This research uses data from audit reports of companies listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. Data analysis was carried out using multiple linear regression. The research results show that audit tenure and change of auditors have a positive effect on audit delay, while KAP size and audit opinion have a negative effect. These findings provide implications for regulators and the audit profession to establish appropriate policies regarding audit tenure, changing auditors, and selecting appropriate KAPs to minimize audit delays and increase the timeliness of financial reporting.

The aim of this research is to obtain empirical evidence regarding the influence of audit tenure, governance structure (institutional ownership, management ownership, audit committee, independent commissioner) and KAP size on the integrity of financial reports of Indonesian manufacturing companies. Financial report integrity is defined as the extent to which financial reports present correct and fair information. The independent variables used in this research are audit offices, management structures which are analyzed based on institutional ownership, management ownership, audit committee, independent commissioners, and KAP measures for financial reporting integrity. The dependent variable used in this research is the integrity of financial reports which were analyzed conservatively in the reference year 2007-2009. The research sample is manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2007 to 2009. Data will be collected using the convenience sampling method . A total of 105 companies were selected as samples. The analytical method for this research uses logistic regression. The results of the research show that the management structure of a company (institutional ownership, management ownership, audit committee, independent commissioner) and the size of the KAP have a significant effect on the integrity of financial reports. However, audit duration does not have a significant influence on the integrity of financial statements.

This study aims to examine the role of internal auditors in financial reporting quality. Financial reporting is an important aspect considered in decision-making processes. The role of internal audit is highlighted as having a significant impact on improving the quality of financial reports. The method applied in this research is qualitative descriptive method using literature review. Based on the analysis results of this study, it is shown that internal audit plays a role in the quality of financial reporting in companies.

Developing accounting theory is very important in making financial reports. Accounting theory is an arrangement of concepts, definitions and propositions that presents a systematic picture of accounting phenomena, as well as explaining the relationships between variables in the accounting structure. This research uses qualitative research methods. The data collection technique uses secondary data which is carried out by literature review and literature study. The results of this study state that the benefits of public sector accounting are indeed very important in preparing financial reports with standard account classifications, recording and journaling procedures that are in accordance with the business circulation of public sector organizations including interpretation, treasury and accounting reports. The standards belonging to public sector financial accounting have been created and developed accordingly according to internationally accepted standards to achieve stable and comparable accounting functionality for all countries or jurisdictions.    

The Regional Asset Management Agency (BKAD) of North Sumatra Province still uses a manual file management system for financial reports, namely by using physical folders. This system is considered to be ineffective and inefficient, and has a high risk of file damage or loss. This can lead to delays in the preparation of financial reports. This study aims to design a computerized file management information system for financial reports. This system is expected to improve the effectiveness, efficiency, transparency, and accountability of financial file management in BKAD. This system is designed using a structured database to store financial file information. Stakeholders can easily find the information they need through this system.

This research aims to analyze and determine how the effect of working capital turnover, receivable turnover, and total asset turnover on profitability (Return on Asset) in forestry and paper sub sector companies listed on Indonesia Stock Exchange in 2018-2022. This research is quantitative research using secondary data which is taken from the company’s annual financial reports. Purposive sampling is used in this research to take samples. The analytical techniques used are panel data regression analysis with the help of Eviews 9 software. Based on the research that has been carried out, it can be concluded that partially the working capital turnover and total asset turnover have no effect on profitability, whereas receivable turnover has an effect on profitability. Simultaneously, working capital turnover, receivable turnover, and total asset turnover had an effect on profitability in forestry and paper sub sector companies listed on the Indonesia Stock Exchange in 2018-2022.

An accounting system that includes the organization of forms, records and reports that are focused in such a way as to provide information related to finance that is really needed by management to make it easier for company managers. A well-structured accounting system will also provide good meaning for management in managing its business. Every company has several accounting systems that are interrelated and work together to achieve certain goals. Inventory is arranged in staggered form (list/table), while the balance sheet is presented using accounts. Inventory is the basis for compiling balance sheets and annual financial reports. Aruna Cosmetics is engaged in trading various kinds of cosmetics, carrying out simple inventory records using a calculator and transferring them into books, which results in inefficient performance. When prices rise, the FIFO method causes too little effort and tends to overvalue inventory assets compared to direct individual valuation. However, if the actual movement of capital occurs on the basis of the FIFO principle, then the assessment of this method corresponds to a direct individual assessment. The formation of hidden reserves when prices rise is not possible with the FIFO method. An increase in profits due to an increase in the price of inventory is called inventory profit or illusory profit.

This research aims to determine the effect of accountability and transparency of village funds on the quality of village financial reports in Pematang Lingkung Village, Batang Merangin District, Kerinci Regency. This research uses quantitative methods with a descriptive approach, data collection techniques using questionnaires and the sample in this research was 30 village officials and members of institutional organizations in Pematang Lingkung Village, Bapatang Merangin District, Kerinci Regency. The technique for determining the sample is to use a saturated sample by taking the entire population as the research sample. Data analysis using descriptive statistics, research instrument testing, classical assumption testing, multiple linear regression analysis and hypothesis testing. The results of this research partially show that the Accountability variable (X1) with a significance value of 0.143 > 0.05 and tcount of -1.509 <ttable 1.697 states that accountability has no effect on the quality of financial reports, the transparency variable (X2) with a significance value of 0.514 > 0.05 and tcount of 3.501 > ttable 1.697 states that the transparency variable has a significant effect on the quality of financial reports. Meanwhile, simultaneously with the value that Fcount is 6.789 > Ftable 2.96 and a significance of 0.04 <0.05 states that accountability and transparency of village funds has a positive and significant effect on the quality of financial reports in Pematang Lingkung Village, Batang Merangin District, Kerinci Regency.    

Standardization of the presentation of accounting information is necessary because many parties (stakeholders) have an interest in the information presented in the company's financial reports. Therefore, the process of presenting financial reports must be based on applicable accounting standards so that the financial information presented provides information that can be understood, relevant, reliable, can be compared in evaluating the financial position and performance of the bank and is useful for users of financial reports (external parties and internal) in economic decision making. Whether conventional (non-shariah) financial institutions or sharia financial institutions, the financial performance of each institution will be visible from the financial reports. Financial reports are media used to conduct research on the health condition of a company consisting of balance sheets, profit and loss calculations, retained earnings and other reports.