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Phinisi Applied Accounting Journal
Published by Universitas Negeri Makassar
ISSN : -     EISSN : 29670550     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Pinisi Applied Accounting Journal adalah jurnal ilmiah yang menerbitkan hasil penelitian original pada bidang akuntansi terapan. PAAJ berkomitmen untuk menerbitkan karya-karya ilmiah berkualitas tinggi di bidang akuntansi dan bidang lain yang terkait yang menggunakan alat analisis dari disiplin ilmu dasar seperti ekonomi, statistik, psikologi, dan sosiologi. PAAJ juga menerbitkan hasil penelitian dengan metode studi lapangan yang dilakukan untuk menjawab pertanyaan-pertanyaan ekonomi, faktor eksternal dan internal dalam bidang akuntansi, pengauditan, pengungkapan, pelaporan keuangan, perpajakan, dan sistem informasi serta bidang terkait seperti keuangan perusahaan, investasi, pasar modal, hukum, perikatan, dan sistem informasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 42 Documents
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The Effectiveness of Technology Based Financial Accounting Instruction: A Literature Study at SMK 1 Sinjai Ramadhani, Magfirah Wahyu
Phinisi Applied Accounting Journal Vol 3, No 2 (2025): OCTOBER
Publisher : Universitas Negeri Makassar

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Abstract

This study aims to analyze the effectiveness of technology-based financial accounting learning in Vocational High Schools (SMK) through a literature review approach. The review was conducted by examining various literature sources, including journals, scientific articles, and relevant research reports published between 2017 and 2025. The analysis employed a descriptive qualitative method by highlighting the role of technology in improving students’ conceptual understanding, practical skills, and learning motivation in financial accounting subjects. The findings indicate that the use of technology—such as accounting software, online learning applications, and interactive media—significantly enhances the effectiveness of the learning process. The success of implementing technology-based learning is also strongly influenced by teacher readiness, school infrastructure support, and the alignment of learning methods with student characteristics. In addition, the application of technology-based learning helps strengthen students’ digital competencies and fosters critical and collaborative thinking skills required in the modern workplace. Therefore, it is necessary to develop an adaptive curriculum, enhance teacher capacity, and provide adequate technology-based learning facilities to continuously improve the effectiveness of financial accounting learning in Vocational High Schools.Penelitian ini bertujuan untuk menganalisis efektivitas pembelajaran akuntansi keuangan berbasis teknologi di Sekolah Menengah Kejuruan (SMK) melalui pendekatan tinjauan literatur. Tinjauan ini dilakukan dengan memeriksa berbagai sumber literatur, termasuk jurnal, artikel ilmiah, dan laporan penelitian yang relevan yang diterbitkan antara tahun 2017 hingga 2025. Analisis ini menggunakan metode deskriptif kualitatif dengan menyoroti peran teknologi dalam meningkatkan pemahaman konseptual siswa, keterampilan praktis, dan motivasi belajar dalam mata pelajaran akuntansi keuangan. Hasil temuan menunjukkan bahwa penggunaan teknologi—seperti perangkat lunak akuntansi, aplikasi pembelajaran daring, dan media interaktif—secara signifikan meningkatkan efektivitas proses pembelajaran. Keberhasilan penerapan pembelajaran berbasis teknologi juga sangat dipengaruhi oleh kesiapan guru, dukungan infrastruktur sekolah, dan kesesuaian metode pembelajaran dengan karakteristik siswa. Selain itu, penerapan pembelajaran berbasis teknologi membantu memperkuat kompetensi digital siswa dan memupuk keterampilan berpikir kritis serta kolaboratif yang dibutuhkan di tempat kerja modern. Oleh karena itu, perlu untuk mengembangkan kurikulum yang adaptif, meningkatkan kapasitas guru, dan menyediakan fasilitas pembelajaran berbasis teknologi yang memadai untuk terus meningkatkan efektivitas pembelajaran akuntansi keuangan di Sekolah Menengah Kejuruan.
The Influence of Education on the Ability to Prepare Digital-Based Financial Statements Muharram, Andi Iswan; Bustang, Bustang
Phinisi Applied Accounting Journal Vol 3, No 2 (2025): OCTOBER
Publisher : Universitas Negeri Makassar

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The advancement of digital technology has impacted various aspects of accounting, including financial reporting processes that now rely on digital systems. This study aims to analyze the influence of education on students' ability to prepare digital-based financial reports. Using a quantitative approach, data was collected through questionnaires distributed to 57 final-year accounting students who had received education in both accounting and information technology. Regression analysis results indicate that education has a positive and significant effect on the ability to prepare digital financial reports, with a regression coefficient of 0.2929 and an R2 value of 0.329. This suggests that educational improvement contributes 32.9% to the enhancement of students' digital competencies. These findings highlight that education integrating information technology into the accounting curriculum can improve students' competencies in meeting the demands of digitalization in the workplace. This study offers valuable insights into advancing accounting education to better adapt to the digital era
Evaluating Digital Financial Apps for Accounting Education and Student Financial Literacy in Indonesia Hasdik, Arif Rahman; Syukur, Mukarramah; Hartinah, Dwi Ayu Siti; Yus’an, Nurul Huda
Phinisi Applied Accounting Journal Vol 3, No 2 (2025): OCTOBER
Publisher : Universitas Negeri Makassar

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This study aims to analyze the ten most popular digital financial applications in Indonesia and evaluate their potential use as learning media to support accounting education for university students. Employing a desk-review method with a descriptive–comparative approach, the research examines the functional features of each application using eight major criteria: ease of use, accuracy and completeness of transaction recording, availability of transaction history and financial reports, budgeting and financial planning tools, level of transaction detail, data export capabilities, security and privacy features, and the overall potential of each platform to facilitate accounting learning. The analysis integrates comparative scoring with qualitative assessment to highlight the strengths, weaknesses, and pedagogical value of each application across diverse user contexts. Results indicate that GoPay, DANA, and OCTO Mobile achieve the highest evaluation scores, demonstrating strong suitability for developing students’ financial literacy, reinforcing their understanding of accounting cycles, and enabling hands-on practice with real digital financial data. These applications provide features that align well with fundamental accounting competencies, such as classification, analysis, and interpretation of financial transactions. The study recommends incorporating selected digital financial applications into accounting curricula to enhance experiential learning, improve analytical and decision-making skills, and strengthen students’ readiness for modern digital financial environments.Penelitian ini bertujuan untuk menganalisis sepuluh aplikasi keuangan digital terpopuler di Indonesia serta mengevaluasi potensinya sebagai media pembelajaran untuk menunjang pendidikan akuntansi bagi mahasiswa. Dengan menggunakan metode desk review dan pendekatan deskriptif–komparatif, penelitian ini mengkaji fitur fungsional setiap aplikasi berdasarkan delapan kriteria utama: kemudahan penggunaan, akurasi dan kelengkapan pencatatan transaksi, ketersediaan riwayat transaksi dan laporan keuangan, fitur budgeting dan perencanaan keuangan, tingkat detail transaksi, kemampuan ekspor data, fitur keamanan dan privasi, serta potensi keseluruhan aplikasi dalam mendukung pembelajaran akuntansi. Analisis mengintegrasikan penilaian komparatif dengan kajian kualitatif untuk menyoroti kelebihan, kekurangan, dan nilai pedagogis masing-masing aplikasi dalam berbagai konteks penggunaan. Hasil penelitian menunjukkan bahwa GoPay, DANA, dan OCTO Mobile memperoleh skor evaluasi tertinggi, sehingga memiliki tingkat kesesuaian yang kuat untuk meningkatkan literasi keuangan mahasiswa, memperkuat pemahaman siklus akuntansi, dan memberikan pengalaman praktik langsung menggunakan data keuangan digital nyata. Aplikasi-aplikasi tersebut menyediakan fitur yang selaras dengan kompetensi dasar akuntansi, seperti klasifikasi, analisis, dan interpretasi transaksi keuangan. Penelitian ini merekomendasikan integrasi aplikasi keuangan digital tertentu ke dalam kurikulum akuntansi untuk meningkatkan pembelajaran berbasis pengalaman, memperkuat kemampuan analitis dan pengambilan keputusan, serta meningkatkan kesiapan mahasiswa dalam menghadapi lingkungan keuangan digital modern.
To What Extent Does the Food Industry Disclosing Carbon Emissions GRI 305-Based Analysis in the Indonesian Capital Market Rais, Anisatun Humayrah; Said, Siti Nur Reskiyawati
Phinisi Applied Accounting Journal Vol 3, No 2 (2025): OCTOBER
Publisher : Universitas Negeri Makassar

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This study analyzes the extent of carbon emission disclosure among food and beverage companies listed on the Indonesia Stock Exchange using the GRI 305 framework. Although climate-related reporting is increasingly important, prior studies show that emission disclosures in Indonesia remain voluntary and uneven. This research fills that gap by evaluating six core GRI 305 indicators through content analysis of sustainability and annual reports for 2021–2024. The results show a moderate disclosure level, with an average score of 4.45 out of 7 (index 0.64). Companies most frequently report Scope 1, Scope 2, and emission intensity, while Scope 3 is rarely disclosed. Disclosure declined slightly in 202–2023 but improved in 2024. These patterns indicate selective reporting focused on indicators under direct managerial control. The findings provide input for regulators and stakeholders to strengthen climate-related transparency in Indonesia.Studi ini menganalisis tingkat pengungkapan emisi karbon di antara perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia menggunakan kerangka kerja GRI 305. Meskipun pelaporan terkait iklim semakin penting, studi sebelumnya menunjukkan bahwa pengungkapan emisi di Indonesia masih bersifat sukarela dan tidak merata. Penelitian ini mengisi kesenjangan tersebut dengan mengevaluasi enam indikator inti GRI 305 melalui analisis isi laporan keberlanjutan dan tahunan untuk periode 2021–2024. Hasilnya menunjukkan tingkat pengungkapan yang moderat, dengan skor rata-rata 4,45 dari 7 (indeks 0,64). Perusahaan paling sering melaporkan Cakupan 1, Cakupan 2, dan intensitas emisi, sementara Cakupan 3 jarang diungkapkan. Pengungkapan sedikit menurun pada periode 202–2023 tetapi membaik pada tahun 2024. Pola-pola ini menunjukkan pelaporan selektif yang berfokus pada indikator-indikator di bawah kendali langsung manajerial. Temuan ini memberikan masukan bagi regulator dan pemangku kepentingan untuk memperkuat transparansi terkait iklim di Indonesia.
Environmental Accounting Practices in Printing MSMEs: A Qualitative Study of Environmental Awareness, Recording, and Cost Management Anisatun Humayrah Rais
Phinisi Applied Accounting Journal Vol 4, No 1 (2026): APRIL
Publisher : Universitas Negeri Makassar

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This study aims to examine environmental accounting practices in micro, small, and medium enterprises (MSMEs) in the printing industry, focusing on business awareness, cost recording, and environmental cost and waste management. This study uses a qualitative approach with a case study design involving several MSMEs in the printing industry that provide photocopying, document printing, binding, lamination, scanning, photo printing, and stationery sales services. Data were collected through semi-structured interviews with owners, production employees, cashiers, and sales staff, supported by observations and documentation of daily operational activities. Data were analyzed thematically by identifying recurring patterns related to environmental awareness, cost recognition, waste management, resource efficiency, and barriers to recording environmental costs. The findings indicate that environmental accounting in MSMEs in the printing industry has not been formally implemented through specific accounts, reports, or structured recording systems. Costs related to paper, ink, toner, electricity, laminated plastic, machine maintenance, and waste are still recorded as general operational costs. However, environmental accounting practices appear informal, including efforts to reduce printing errors, reuse single-sided paper, offer double-sided printing, collect waste paper, manage used cartridges or toner cartridges, and turn off unused equipment. This study shows that cost efficiency is a key entry point for introducing green accounting in printing MSMEs. A simple format for recording environmental costs is needed to help businesses identify material use, waste, and hidden environmental costs without adding excessive administrative burden.
Good Governance Based on Bugis Local Values: Integrating Taro Ada Taro Gau Values into the Concept of Village-Owned Enterprises (BUMDes) Governance Windy Indriyani; Wawan Andi Saputra; Mustianti Mustianti; Nurariq Ahmad; Febrina Nur Ramadhani
Phinisi Applied Accounting Journal Vol 4, No 1 (2026): APRIL
Publisher : Universitas Negeri Makassar

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Purpose: This study aims to show how the integration of local Bugis cultural values of Taro Ada Taro Gau can strengthen the concept of Good Governance in BUMDes governance, to create a village government system that is more transparent, accountable, and free from corruption .Method: This research uses the Systematic Literature Review (SLR) method with a normative and descriptive approach, to analyze the relationship between the principles of Good Governance and local Bugis ethical values .Findings: The results of this study indicate that the application of Good Governance principles alone is not sufficient to prevent corruption at the local government level, particularly in the management of Village-Owned Enterprises (BUMDes). Strengthening the ethical and moral values of village officials is necessary. The implementation of the Taro Ada Taro Gau values, which emphasize harmony between words and actions, can strengthen the integrity of village officials, increase transparency and accountability, and contribute to the prevention of corrupt practices.
Regional Bank Intermediation Function Through Deposit and Credit Products Ambarwati Akib
Phinisi Applied Accounting Journal Vol 4, No 1 (2026): APRIL
Publisher : Universitas Negeri Makassar

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Purpose: This study aims to analyze the intermediation function of a regional bank through deposit and credit products. Method: The study uses a descriptive qualitative approach with a case study design at one regional bank branch office in South Sulawesi. Data were collected through interviews, documentation, and literature review, and were analyzed thematically by classifying the findings into fund mobilization, credit distribution, digital services, and prudential banking practices. Findings: The findings indicate that the regional bank performs its intermediation function through current accounts, savings, time deposits, and deposits from other banks as funding instruments, while credit is distributed to civil servants, government contract employees, regional legislative members, retirees, regional-owned enterprise employees, and micro, small, and medium enterprises. The findings also show that intermediation is not merely a transfer of funds from depositors to borrowers. It is shaped by compliance, risk control, digital banking services, and credit feasibility assessment. The implementation of Know Your Customer, Anti-Money Laundering, Financial Information Service System checks, and the 5C principles reflects the bank's attempt to balance service expansion, operational security, and support for local economic activities. The study contributes to understanding regional bank intermediation as a practice that integrates funding, lending, governance, and public trust at the local level.
CSR Disclosure and Tax Avoidance: Evidence from Indonesia’s Infrastructure Sector Nur Alim Bahri
Phinisi Applied Accounting Journal Vol 4, No 1 (2026): APRIL
Publisher : Universitas Negeri Makassar

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This study aims to examine the effect of Corporate Social Responsibility (CSR) and profitability on tax avoidance among infrastructure sector companies listed on the Indonesia Stock Exchange during the period 2021–2023. A quantitative approach was employed using secondary data obtained from annual reports and sustainability reports. The sample was selected through purposive sampling, resulting in 57 observations. Tax avoidance was measured using the Effective Tax Rate (ETR), CSR was measured using the Corporate Social Responsibility Index (CSRI), and profitability was measured using Return on Assets (ROA). Data were analyzed using multiple linear regression with IBM SPSS Statistics 25. The results indicate that Corporate Social Responsibility (CSR) does not have a significant effect on tax avoidance. Profitability also does not significantly affect tax avoidance. However, CSR and profitability simultaneously have a significant effect on tax avoidance. These findings suggest that although each variable individually does not significantly explain tax avoidance practices, their combined effect contributes to explaining variations in corporate tax avoidance behavior. The implications of this study highlight the importance of strengthening CSR implementation and profitability management as part of efforts to enhance corporate tax compliance. Furthermore, the findings may serve as a reference for regulators in formulating policies to monitor and reduce tax avoidance practices.
Between Policy Idealism and Coastal Reality: A Qualitative Portrait of the Cities Without Slums Program Implementation in Lappa Village Pratama, Almasyah; Dahlan, Lukman
Phinisi Applied Accounting Journal Vol 4, No 1 (2026): APRIL
Publisher : Universitas Negeri Makassar

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This study evaluates the implementation and sustainability prospects of the "Kota Tanpa Kumuh" (KOTAKU) program in Lappa Village, Sinjai Regency, a prominent coastal fishing community facing complex slum vulnerabilities. Employing a qualitative-descriptive design, the analysis utilizes Merilee S. Grindle’s policy implementation framework integrated with sustainable urban development dimensions (SDG 11). Data were gathered through field observations, institutional secondary baselines, and semi-structured interviews with key stakeholders.The findings indicate that the program successfully reduced the slum area from 30 hectares in 2016 to 22.59 hectares in 2019, lowering the technical slum score from 38 to 27 ("mild slum"). While the content of the policy effectively delivered infrastructure upgrades, the context of implementation encountered sociopolitical frictions, such as localized interest conflicts and budget restructuring. In terms of sustainability, the social dimension demonstrated high resilience, driven by structural inclusivity and the traditional Bugis cooperative value of mappideceng. Conversely, ecological sustainability remains vulnerable because the conventional drainage interventions fail to mitigate seasonal tidal floods (rob). Furthermore, economic sustainability is highly compromised due to a complete lack of post-project financial maintenance frameworks and structured livelihood empowerment for low-income households. Ultimately, this research highlights that local institutional capacity (BKM) serves as a fundamental, independent pillar essential for ensuring long-term self-reliance in slum alleviation
Accounting Students’ Self-Efficacy in Academic English Skills: Implications for English for Accounting Instruction Suharti - Siradjuddin
Phinisi Applied Accounting Journal Vol 4, No 1 (2026): APRIL
Publisher : Universitas Negeri Makassar

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Purpose: This study aims to examine accounting students' self-efficacy in academic English skills and to highlight its pedagogical implications for English for Accounting instruction in higher education. Given the central role of English in accessing academic content and engaging in discipline-specific communication, understanding students' perceived capabilities across language skills is essential for designing responsive and effective instruction. Method: the study adopts a quantitative survey approach to capture students' perceptions of their academic English self-efficacy. Data were gathered through a structured questionnaire administrated to undergraduate accounting students enrolled in professional accounting-related programs. The analysis focused on identifying general patterns of self-efficacy across the core academic language skills of listening, speaking, reading, and writing, using descriptive analytical procedures to interpret students'responses. Findings: The findings indicate that students'self-efficacy in academic English is not uniform across skills. Receptive skills, particularly listening, tend to be associated with higher levels of perceived confidence, while productive skills, especially speaking, emerge as the most challenging area for students. Reading and writing reflect moderate confidence, suggesting persistent difficulties in academic language processing and production. These patterns reveal that students' affective readiness in academic English is skill-specific and uneven. The study underscores the need for English for Accounting courses to move beyond general language instruction and to incorporate targeted strategies that foster confidence development, particularly in productive academic skills. Such an approach is expected to stregthen students' academic engagement and enhance their readiness for disciplinary communication in higher education contexts. 

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