An Efficient Us Analysis Emoji and Effective Alternative of Accounting Information

Abstract

The general function of accounting includes providing useful information for its users in order to make a decision, so that financial statement communication can be carried out effectively and efficiently. However, at present, what is not being paid attention to is how other parties who are not accountants, who have an interest in financial reports, as untrained, educated, and have no experience in accounting certainly cannot better interpret the company's financial condition.

This study aims to explore empirically the use of emojis as a means of communicating accounting information that is more efficient and effective in making a decision compared to conventional presentation formats. This study used a qualitative research approach using the One Way Anova statistical test. The population in this study is a first semester student of the Department of Accounting and Management, Jendral Achmad Yani University. Determination of the sample in this study using a satisfied random sampling with a sample size of 182 people. The test results in this study are that the use of emojis requires a shorter time (efficient) to classify the company's financial condition and the use of emojis on the ratio of profitability, liquidity and solvency has fewer errors (effective) to classify the company's financial condition compared to other formats.