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All Journal SEIKO : Journal of Management & Business Advances in Applied Accounting Research Advances in Managerial Auditing Research Advances in Taxation Research
Kartim, Kartim
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Economics, Econometrics & Finance Social Sciences

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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.
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.
Examining Factors that Affect the Quality of Government Financial Statements Kartim, Kartim
Advances in Managerial Auditing Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i2.108

Abstract

Purpose: This study evaluates the impact of apparatus competence, financial information system utilization, auditor quality, and auditor opinion on the credibility of government financial statements. Research Design and Methodology: A quantitative approach was employed using primary data from questionnaires distributed to 60 respondents, including the Financial Report Compilation Team and external auditors from the Supreme Audit Agency (BPK), selected through purposive sampling. Data analysis involved descriptive statistics, normality tests, multicollinearity and heteroscedasticity tests, multiple regression analysis, R-squared tests, t-tests, and F-tests. Findings and Discussion: The findings show a significant positive relationship between the quality of financial statements the Jayapura Regional Government produced and the four factors examined. Apparatus competence enhances accuracy and compliance, while financial information systems improve efficiency and transparency. Auditor quality strengthens financial reporting reliability, and favorable audit opinions reflect sound financial management practices. Implications: The study suggests that enhancing personnel competence, optimizing financial information systems, and ensuring high auditor quality are crucial for improving financial statement credibility. Local governments should prioritize recruitment, continuous training, and practical financial reporting technologies to promote greater accountability and transparency.
Factors Affecting Taxpayer Compliance: A study during the Covid-19 Pandemic Kartim, Kartim
Advances in Taxation Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i2.110

Abstract

Purpose: This study aims to analyze the impact of various factors, including tax knowledge, tax policy, taxpayer attitudes, tax authority services, and the implementation of the self-assessment system, on taxpayer compliance among MSMEs in Jayapura City during the COVID-19 pandemic. Research Design and Methodology: A quantitative approach was employed, with primary data collected through questionnaires distributed to 92 MSME taxpayers in Jayapura City. Multiple linear regression analysis assessed the relationships between independent variables and taxpayer compliance. The study also conducted descriptive statistical tests, validity and reliability tests, normality, heteroscedasticity, and multicollinearity tests. Hypothesis testing was performed using the coefficient of determination, partial, and simultaneous tests. Findings and Discussion: The findings indicate that tax knowledge, tax policy, taxpayer attitudes, tax authority services, and the self-assessment system positively and significantly impact taxpayer compliance. The results suggest that MSME taxpayers in Jayapura City exhibit higher compliance when these factors are effectively implemented and well-communicated. The study highlights the importance of fostering taxpayer awareness, ensuring clear tax policies, providing efficient tax services, and strengthening the self-assessment system to enhance voluntary compliance. Implications: The study contributes to academic research and policy development by emphasizing education, administrative efficiency, and policy clarity in improving taxpayer compliance. The findings suggest that tax authorities should optimize digital platforms for tax education and outreach. Future research should explore additional factors, such as legal enforcement and technological advancements, in promoting long-term compliance.
Mampukah Arus Kas Bersih dan Laba Akuntansi Meningkatkan Return Saham? Sonjaya, Yaya; Noch, Muhammad Yamin; Sutisna, Entis; Kartim, Kartim; Prasetianingrum, Septyana
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5889

Abstract

Penelitian ini dilakukan dengan tujuan untuk menguji dan menganalisis pengaruh Arus Kas Bersih dan Laba Akuntansi Terhadap Return Saham pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022. Populasi dalam penelitian ini adalah perusahaan manufaktur sebanyak 150 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Pengambilan sampel dilakukan dengan menggunakan purposive sampling. Data dalam penelitian ini menggunakan data sekunder, yaitu data yang diperoleh peneliti secara tidak langsung melalui media perantara (diperoleh dan dicatat oleh pihak lain). Data sekunder ini diperoleh dengan menggunakan metode tinjauan kepustakaan (library research) dan mengakses website maupun situs-situs. Data yang telah dikumpulkan akan dianalisis dengan uji statistik deskriptif, uji asumsi klasik yang terdiri dari (uji normalitas, uji multikolinearitas, uji autokorelasi, uji heteroskedastisitas) dan menguji seluruh hipotesis yang akan dibuktikan melalui uji koefisien determinasi, uji parsial (uji t) dan uji simultan (uji f). Hasil penelitian ini menunjukkan bahwa Arus kas bersih mempunyai pengaruh negatif dan tidak signifikan terhadap return saham. Semakin besar arus kas maka akan tidak akan langsung mempengaruhi penurunan return saham. Sementara Laba akuntansi mempunyai pengaruh positif dan signifikan terhadap return saham. Semakin besar Laba Akuntansi maka akan semakin tinggi return saham. Kata Kunci: Arus Kas Bersih; Laba Akuntansi; Return Saham.
Co-Authors Ahsta, Wahyu Farah Fathin Entar Sutisman Entis Sutisna Mustari, Fitrah Noch, Muhammad Yamin Saleh, Erdha Nafayta Austin Septyana Prasetianingrum Yaya Sonjaya