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All Journal Future : Jurnal Manajemen dan Akuntansi International Journal of Artificial Intelligence Research AKRUAL: Jurnal Akuntansi Proceeding of National Conference on Accounting & Finance Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Journal of Tourism Economics and Policy Jurnal Bisnis Mahasiswa Journal of Economics Review (JOER) Journal of Governance, Taxation, and Auditing Jurnal Manajemen, Akuntansi, Ekonomi Easta Journal of Innovative Community Services The Journal of Business and Management Research Journal of Business Application Advances in Applied Accounting Research Atestasi : Jurnal Ilmiah Akuntansi
Entar Sutisman
Pusat Bisnis dan Kajian Ekonomi (PBKE) Fakultas Ekonomi Universitas Yapis Papua Jln. Dr. Sam Ratulangi No. 12 Gedung Induk Lantai III FE Dok V Atas Uniyap Jayapura Papua Telp. (0967) 534012, 550355, Fax (0967) 550216,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Journal : Advances in Applied Accounting Research

 1 
Projected Implementation of a Website-Based Laundry Services Accounting Information System Using the APIK SI Application Mustari, Fitrah; Sutisman, Entar; Kartim, Kartim
Advances in Applied Accounting Research Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i3.142

Abstract

Purpose: The study aimed to improve the efficiency of financial recording and transaction management in a laundry service business. For this reason, business owners need an SI APIK accounting application that is easy to use and provides accurate financial information about their business. Research Design and Methodology: The research method employed is qualitative, utilizing data collection techniques that include interviews, observation, and documentation. The types of data used in this research are primary and secondary data. Then, in this study, researchers employed source triangulation as a method to obtain more accurate data. Findings and Discussion: The results showed that the SI APIK application can generate automatic financial reports, including balance sheets, cash flow statements, and profit and loss statements. However, the SI APIK application still has a weakness. If the customer places more than one transaction, the user must input customer data individually each time, as the system deems this transaction inefficient. Implications: This projection is expected to enable SMEs, such as Arafah Laundry, to leverage technology, optimize financial records, enhance business performance, and compete more effectively in the laundry services industry. Future researchers can apply the SI APIK application to other sectors, such as trade, manufacturing, agriculture, animal husbandry, capture fisheries, aquaculture, and individual use.
South Korean Capital Market Reacts to Park Ji Min's Solo Debut Ahsta, Wahyu Farah Fathin; Sutisman, Entar; Kartim, Kartim
Advances in Applied Accounting Research Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i3.145

Abstract

Purpose: This study analyzes the South Korean stock market reaction to HYBE stock before and after Park Ji Min's solo debut on March 24, 2023. Research Design and Methodology: The analytical techniques employed are the paired sample t-test for normally distributed data, the Wilcoxon signed-rank test for non-normally distributed data, and the single index model technique for beta risk variables. Findings and Discussion: The results showed significant differences in abnormal returns, stock prices, and beta risk of HYBE shares before and after Park Ji Min's solo debut. Implications: This research makes a unique contribution to the accounting and financial management field by providing insights into international investment and its relation to signaling theory and event study. It can significantly advance our understanding in these areas and pave the way for further research.
Accounting for Society: Examining the Interplay between Financial Reporting and Social Responsibility Sutisman, Entar; Auliyah, Iriana; Noy, Ismail
Advances in Applied Accounting Research Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i1.166

Abstract

Purpose: This research explores the intersection of financial reporting and social responsibility by integrating Environmental, Social, and Governance (ESG) metrics into corporate financial reports. It aims to assess the impact of sustainability reporting frameworks on transparency and stakeholder engagement in the corporate sector. Research Design and Methodology: This study employs a systematic literature review and interpretive analysis to examine the existing theoretical and empirical literature on the evolution of financial reporting frameworks towards incorporating social responsibility. An interpretive approach through thematic analysis identifies key patterns and insights. Findings and Discussion: The results show a significant paradigm shift in financial reporting, with an increasing inclusion of ESG metrics alongside traditional financial information. This change is driven by regulatory requirements and stakeholder demand, with a focus on enhanced transparency and accountability. Challenges such as greenwashing and the authenticity of social responsibility claims persist, affecting standardization and data integrity. Implications: The findings underscore the need for more robust and standardized reporting frameworks to enhance the credibility and comparability of sustainability reports. Highlighting the importance of corporate accountability, the study suggests that integrating financial reporting with social responsibility is crucial for future research, particularly in terms of its impact on corporate reputation and stakeholder relations.
Evaluation of Sales Accounting Information Systems in Improving the Effectiveness of Accounts Receivable Control Saleh, Erdha Nafayta Austin; Sutisman, Entar; Kartim, Kartim
Advances in Applied Accounting Research Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i3.314

Abstract

Purpose: The purpose of this study is to investigate the implementation of a well-structured sales accounting information system in controlling company receivables at PT Tabi Anugerah Pharmindo. Research Design and Methodology: The research design includes an analysis of the characteristics of the COSO internal control system applied in credit risk management. The research methodology involved data collection through interviews and observations of the company's sales and accounts receivable collection processes. Findings and Discussion: The primary findings of this study reveal that, despite the company's implementation of suitable control measures, challenges persist, particularly in managing receivables from government institutions and certain pharmacies. Implication: The implications of this study highlight the importance of integrating internal control mechanisms with sales accounting information systems to manage credit risk more effectively. Recommendations for further research include the development of a more integrated control model and a study on the application of the latest technology in managing company receivables.
Co-Authors Abdul Rasyid Ahsta, Wahyu Farah Fathin Andri Irawan Arry Pongtiku Auliyah, Iriana Azis, Ince Isnaeni B, St. Mariani Bonsapia, Melyanus Dian Pertiwi Dianwicaksih Arieftiara Entis Sutisna Ermawati, Yana Fachril, Fadriansyah FAHREZA, Ellycia Rahma Nurfidya Fitri Fitri Gobay, Elci Angelin Heluka, Rosen Ibrahim, Muhdi B. Hi. Kartim, Kartim Kusuma, Frendy Lande, Adriani M, Zaelika Fatmawati Marihi, La Ode Marlindo, Indo Merani, Gladis percilia Muhammad Ridhwansyah Pasolo Mursalam Salim Mustari, Fitrah Nor Khasanah, Jana Siti Novi Darmayanti Noy, Ismail NOY, Ismail R. Patiran, Andarias R Noy , Ismail Rumasukun, Ridwan Sad Lingga Fitriana, Sad Lingga Sahrul Ponto Saleh, Erdha Nafayta Austin SEJATI, FAJAR RINA Septyana Prasetianingrum Sumartono Suratini SUTISNA , Entis Syamsuddin, Nurul Hidayah Tafeten, Ronald A Tahir, Arlan Tete, Johni Victor Pattiasina Yaya Sonjaya Yusrianti, Yusrianti Zakaria Zakaria