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All Journal Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Riset Akuntansi Aksioma Jurnal Akuntansi Kompetif Jurnal Proaksi JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) International Journal of Engagement and Empowerment (IJE2) Jurnal Kolaboratif Sains Arus Jurnal Sosial dan Humaniora Journal of Social Science Studies (JOS3) Journal of Trends Economics and Accounting Research Journal of Economic Education and Entrepreneurship Studies Jurnal Kendali Akuntansi Applied Accounting and Management Review West Science Social and Humanities Studies Management Studies and Business Journal
Arnadi Chairunnas
Universitas Sembilanbelas November Kolaka
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Analisis Sistem Informasi Penggajian Pegawai Instansi Pemerintah Daerah Nurhalisa Wahab; Arnadi Chairunnas; Nichen, Nichen
Journal of Trends Economics and Accounting Research Vol 6 No 1 (2025): September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i1.2264

Abstract

This researchh aims to analyze the implementation of the accounting informatiion system for employee payroll at the BKKBN Office in Watubangga District, Kolaka Regency. The main focus of the research is to compare the payroll system of civil servants (PNS), which is already digital-based, with that of honorary staff, which is still processed manually.The researcch method used is qualitative, with data collection techniques including observation, interviews, and documentation. The findings reveal that the payroll of civil servants is managed in a structured manner through a centrally integrated system using a digital attendance application (Evisum). Meanwhile, the payroll system for honorary employees still relies on manual attendance and conventional salary calculations by administrative staff. This manual system has weaknesses that may lead to delays, recording errors, and a lack of transparency.Based on these findings, it is recommended that the BKKBN Office of Watubangga develop a simple payroll information system specifically for honorary staff and conduct technical training for administrative personnel to ensure a more efficient and accountable payroll process. This study is expected to serve as an evaluation tool and contribute to the development of accounting information systems in regional government agencies.
ANALISIS PENENTUAN HARGA POKOK PENJUALAN PADA RUMAH MAKAN MANGATTA EMPANG POMALAA Amir, Aminah Dina; Chairunnas, Arnadi; Ilham, Surianto
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2335

Abstract

This research aims to analyze the determination of Cost of Goods Sold (COGS) at Mangatta Empang Pomalaa Restaurant. In a climate of intense business competition, especially among Micro, Small, and Medium Enterprises (MSMEs), the accurate determination of selling prices is a crucial factor for business sustainability and profitability. A common problem faced by business actors is the accuracy of cost calculation underlying product selling price determination. Although a restaurant operationally involves food preparation processes, in the context of this research, Mangatta Empang Restaurant is viewed as a trading entity, focusing on the acquisition and sale of ready-to-serve dishes. Accurate COGS calculation is essential not only as a basis for setting competitive and profitable selling prices but also as a benchmark for operational efficiency and a support for strategic business decision-making. Therefore, this research is expected to provide an in-depth understanding of the COGS calculation methods applied at Mangatta Empang Pomalaa Restaurant and their implications for product selling price determination. Keywords: Cost of Goods Sold; Restaurant; Trading Business; Selling Price.
ANALISIS SISTEM INFORMASI AKUNTANSI PADA PENJUALAN TUNAI DI TOKO MURAH REJEKI KABUPATEN KOLAKA Shinta Utamiani; Arnadi Chairunnas; Kartomo
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 8 No. 1 (2025): Vol. 8 No. 1 Mei 2025
Publisher : Politeknik Negeri Semarang

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Abstract

Penelitian ini bertujuan untuk mengevaluasi penerapan sistem informasi akuntansi dalam transaksi penjualan tunai pada Toko Murah Rejeki yang berlokasi di Kabupaten Kolaka. Pendekatan yang digunakan dalam penelitian ini bersifat kualitatif, dengan metode pengumpulan data yang meliputi wawancara mendalam, studi dokumentasi, serta observasi langsung di lapangan. Hasil penelitian mengindikasikan bahwa sistem informasi akuntansi penjualan tunai yang diterapkan di Toko Murah Rejeki telah menggunakan tahapan dasar dalam siklus akuntansi. Proses pencatatan melibatkan penggunaan nota penjualan atau bukti transaksi sebagai dokumen awal, dilanjutkan dengan pencatatan ke dalam jurnal umum atau catatan harian, serta adanya pengelolaan transaksi pembelian barang dagangan yang dicatat secara manual. Meskipun pemilik toko memiliki pemahaman yang cukup tentang pentingnya pencatatan keuangan yang akurat, proses penghitungan masih dilakukan secara konvensional menggunakan kalkulator. Namun demikian, tahapan penting dalam siklus akuntansi seperti penggolongan, pengikhtisaran, dan penyusunan laporan keuangan belum diterapkan di toko tersebut.
PENGARUH PEMAHAMAN AKUNTANSI DAN LITERASI KEUANGAN TERHADAP PENGELOLAAN KEUANGAN MAHASISWA PADA UNIVERSITAS SEMBILANBELAS NOVEMBER KOLAKA: (Studi Pada Mahasiswa Akuntansi) Sri wahyuni; Kartomo; Arnadi Chairunnas
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 8 No. 1 (2025): Vol. 8 No. 1 Mei 2025
Publisher : Politeknik Negeri Semarang

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman akuntansi dan literasi keuangan terhadap pengelolaan keuangan mahasiswa akuntansi dilihat secara parsial. Dan untuk mengetahui pengaruh pemahaman akuntansi dan literasi keuangan terhadap pengelolaan keuangan mahasiswa akuntansi dilihat secara simultan. Pada penelitian ini menggunakan pendekatan kuantitatif. Penelitian ini dilakukan di Universitas Sembilanbelas November Kolaka Pada Fakultas Ilmu Sosial Dan Ilmu Ekonomi. Sumber data yang digunakan dalam penelitian ini adalah data primer. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, uji normalitas, uji multikolinearitas, uji heteroskedastisitas, uji analisis linear berganda, uji parsial (Uji t), uji simultan (Uji F) dan uji koefisien determinasi dengan bantuan program SPSS versi 26.Hasil penelitian ini menunjukkan bahwa pemahaman akuntansi berpengaruh positif dan signifikan terhadap pengelolaan keuangan mahasiswa, literasi keuangan berpengaruh positif dan signifikan terhadap pengelolaan keuangan mahasiswa akuntansi, serta pemahaman akuntansi dan literasi keuangan berpengaruh secara bersama-sama (simultan) terhadap pengelolaan keuangan mahasiswa.
A Bibliometric Review of the Relationship between Sustainability Accounting and Financial Risk Judijanto, Loso; Hartoyo, Abdulrival; Chairunnas, Arnadi
West Science Social and Humanities Studies Vol. 2 No. 06 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i06.973

Abstract

This study conducts a comprehensive bibliometric analysis of the field of sustainability accounting and financial risk management, examining thematic clusters, research trends, research opportunities, and author collaborations from 1990 to 2024. Through an extensive review of literature and citation data, key thematic areas such as integrated reporting, environmental risk, and the financial impact of ESG factors were identified. Temporal trend analysis revealed an increasing focus on transparency in sustainability disclosures and the integration of corporate social responsibility into corporate risk management. Opportunities for further research were highlighted in underexplored areas including green accounting and the incorporation of non-financial risks into financial sustainability frameworks. Additionally, an examination of author networks provided insight into the collaborative dynamics among leading scholars, identifying core research groups and potential areas for new interdisciplinary studies. This study provides a structured overview of the scholarly landscape, identifying pivotal trends and gaps, thereby setting a foundation for future academic inquiries and practical applications in sustainability and financial risk management.
The Future of Auditing in the Age of Automation: Leveraging Technology to Enhance Efficiency and Accuracy Chairunnas, Arnadi; Hidayat, Muhammad
Management Studies and Business Journal (PRODUCTIVITY) Vol. 1 No. 6 (2024): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/x5c31e12

Abstract

This research discusses the impact of the integration of new technologies such as artificial intelligence (AI), machine learning, and blockchain technology in modern audit practices. The aim is to explore how this technology improves audit efficiency and accuracy as well as the challenges faced in its adoption. The research method uses a systematic approach by collecting the latest literature from international databases using the PRISMA method. The research results show that the adoption of advanced technology in auditing results in improved audit quality, operational efficiency and better risk identification capabilities. Implications of this research include the importance of technical training for auditors, the need for better data security, and challenges related to the costs of implementing new technology in audit firms.
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN PADA CAHAYA PUTRI MEUBEL DESA LAWULO KECAMATAN SAMATURU PERIODE TAHUN 2024 Biringkaka, Wahida; Triani, Neks; Chairunnas, Arnadi
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2217

Abstract

This study was designed to examine the implementation of a sales accounting information system at Cahaya Putri Meubel, located in Lawulo Village, Samaturu District. In this study, a qualitative approach with a descriptive method was used. Data collection was conducted through observation, direct interviews with the business owner, and document collection. The study results indicate that the current sales accounting information system is still manual and primitive, relying on notebooks and receipts without a computer-based system. This leads to risks of transaction data loss, inaccuracies in record-keeping, and potential task duplication.
Persepsi Pelaku Ukm terhadap Laporan Keuangan Berdasarkan Standar Akuntansi Tanpa Akuntabilitas Publik (Sak-Etap) (Studi pada Toko Aulia Kecamatan Tanggetada Kabupaten Kolaka) Aulani, Melda; Ilham, Surianto; Chairunnas, Arnadi
Arus Jurnal Sosial dan Humaniora Vol 5 No 3: Desember (2025)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajsh.v5i3.1742

Abstract

Penelitian ini menganalisis persepsi pelaku Usaha Kecil dan Menengah (UKM) terhadap laporan keuangan berbasis Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK-ETAP). Latar belakang masalah menunjukkan bahwa banyak UKM di Indonesia, termasuk Toko Aulia di Kecamatan Tanggetada, Kabupaten Kolaka, masih menghadapi kendala mendasar dalam praktik pencatatan keuangan mereka. Mereka sering menggunakan metode sederhana dan manual, yang berakibat pada kesulitan serius dalam pemantauan kemajuan usaha bulanan, rentan terhadap kesalahan perhitungan, dan secara signifikan menghambat potensi pengembangan bisnis mereka. Kurangnya pemahaman mengenai pentingnya informasi akuntansi yang akurat dan relevan, serta implementasi SAK-ETAP sebagai kerangka kerja akuntansi yang disederhanakan untuk entitas non-publik, menjadi faktor krusial dalam situasi ini. Tujuan penelitian ini adalah untuk memahami secara komprehensif bagaimana persepsi pelaku UKM di Toko Aulia terhadap penyusunan dan manfaat laporan keuangan yang disusun sesuai SAK-ETAP. Dengan menggunakan pendekatan studi kasus kualitatif, penelitian ini berupaya menggali secara mendalam pandangan dan pengalaman pelaku usaha. Diharapkan hasil penelitian ini dapat memberikan kontribusi teoritis yang berarti bagi pengembangan ilmu akuntansi, khususnya terkait peningkatan kualitas pelaporan keuangan bagi entitas berskala daerah. Secara praktis, studi ini bertujuan membantu dalam memahami permasalahan akuntansi spesifik yang dihadapi UKM serta merumuskan rekomendasi kebijakan yang relevan, menyoroti tantangan dan potensi adopsi SAK-ETAP untuk keberlanjutan dan pertumbuhan UKM di era kompetitif ini.
PENGARUH KINERJA PELAYANAN BAPENDA DAN EFEKTIVITAS PENGELOLAAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP PEMBANGUNAN DAERAH (STUDI PERSEPSI WAJIB PAJAK DI KABUPATEN KOLAKA) Apriani, Icha; Chairunnas, Arnadi; Ilham, Surianto; Nisa, Iien Rohmatin
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2741

Abstract

The Effect of the Service Performance of the Regional Revenue Agency (BAPENDA) and the Effectiveness of Regional Original Revenue (PAD) Management on Regional Development in Kolaka Regency. Supervisors: Arnadi Chairunnas and Surianto Ilham. This study aims to analyze the effect of the service performance of the Regional Revenue Agency (BAPENDA) and the effectiveness of Regional Original Revenue (PAD) management on regional development in Kolaka Regency. Good service performance of BAPENDA and effective PAD management are expected to improve the financial capacity of the region in supporting regional development. This study uses a quantitave approach with an associative rearch type. The data used are primary data obtained through questionnaires distributed to regional taxpayers in Kolaka Regency who have interacted with the Regional Revenue Agency (BAPENDA).the number of samples in the study was 80 respondents.The data analysis technique used was multiple linear regression analysis with the help of SPSS version 25. The results show that partially the service performance of BAPENDA has a positive and significant effect on regional development in Kolaka Regency. The effectiveness of Regional Original Revenue (PAD) management a and significant effect on regional regional development. Simultaneously, the service performance of BAPENDA and the effectiveness of PAD management have a positive and significant effect on regional development. These results indicate that improving the quality of BAPENDA services and effective PAD management can support regional development and improve community welfare.Keywords: BAPENDA Service Performance, Effectiveness of PAD Management, Regional Development
PENGARUH KINERJA KEUANGAN TERHADAP TOTAL KREDIT PADA BANK SULTRA Satriana, Satriana; Chairunnas, Arnadi; Ilham, Surianto; Nisa, Iien Rohmati
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2742

Abstract

This study aims to analyze the influence of financial performance on total credit distribution at Bank Sultra. Financial performance is projected through four main variables: Return on Assets (ROA), Operating Expenses to Operating Income (BOPO), Non-Performing Loans (NPL), and Loan to Deposit Ratio (LDR). Using a quantitative research design with a causal associative approach, this study focuses on the causal relationships between variables. The study population includes Bank Sultra's quarterly financial reports for the 2014-2018 period, accessed through the bank's official website. Data analysis was performed using IBM SPSS Statistics version 27 software to ensure the accuracy of hypothesis testing. Partial results indicate that ROA, NPL, and LDR significantly influence total credit, indicating that profitability, asset quality, and liquidity are key determinants of credit policy. Conversely, the BOPO variable was found to have no significant impact on total credit individually. However, simultaneous testing confirmed that ROA, BOPO, NPL, and LDR collectively significantly influence total credit at Bank Sultra. These findings provide important implications for bank management in managing financial ratios to optimize credit expansion. Future researchers are advised to add other independent variables to broaden the scope of the analysis. Keywords: Total Credit, Return on Assets, BOPO, Non-Performing Loans, Loan to Deposit Ratio.
Co-Authors Abdulrival Hartoyo Ade Imam Muslim Amir, Aminah Dina Andi Syamsu Alam, Andi Syamsu Andriani, Indri Angelina Yenny Ringan Anto, La Ode Anzar, Verina Lutfia Apriani, Icha Aulani, Melda Bambang Cahyono Biringkaka, Wahida Bustang Bustang Dali, Nasrullah Efendi Sugianto Eko Prasetyo Hadisantoso, Erwin Hartoyo, Abdulrival Hidayah, Anita Rahmah Ihsan, Diantiffany Ilham, Surianto Ismanto Ismanto Judijanto, Loso Jusafri Kartomo La Ode Turi Loso Judijanto Maya Latifah Maya Latifah Michael Sitorus Muh. Irfandy Azis Muhammad Hidayat Muhammad Tahir Neks Triani Nichen, Nichen Niken Argaheni Nisa, Iien Rohmati Nisa, Iien Rohmatin Noki, Noki Nur Hidayani Alimuddin Nurdin, Emillia Nurhalisa Wahab Paulindini, Putri Pramudiyas, Asrian Rafadi Khan Khayru Ramadhan, Andi Muh. Fuad Rika Yuniarti Rina Pratiwi Riza, Anjeli Sabarudin Sabarudin Sabarudin Sabarudin Sabarudin Safaruddin Safaruddin Sastra, Annisa Dea Satriana Satriana Shinta Utamiani Sri Wahyuni Syahrir, Sasmita Nabila Triani, Neks Wawo, Andi Basru Zahra Wahyuni