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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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Comparison of Time and Accuracy of Transaction Recording Using Microsoft Excel and ABSS Accounting: A Simulation Study on a Simple Trading Business Arif Rahman Hasdik
Phinisi Applied Accounting Journal Vol 4, No 1 (2026): APRIL
Publisher : Universitas Negeri Makassar

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Abstract

This study aims to compare the time efficiency and accuracy level of transaction recording using Microsoft Excel and ABSS Accounting in a simple trading business simulation. The study employed a descriptive quantitative approach with a simulation method. The research data were obtained through a simulation of recording 20 stationery trading business transactions consisting of 10 cash sales transactions, 5 inventory purchase transactions, and 5 accounts payable payment transactions. The recording process was carried out using Microsoft Excel 2019 and ABSS Accounting v25 trial. Measurements were conducted on transaction recording time, initial setup time, and the number of errors that occurred during the recording process. The simulation was conducted three times to obtain more consistent average results.The results showed that ABSS Accounting had a higher level of efficiency compared to Microsoft Excel. The average recording time using ABSS Accounting was 7 minutes and 2 seconds, while Microsoft Excel required an average of 12 minutes and 8 seconds. In terms of accuracy, the use of ABSS Accounting produced no errors, whereas Microsoft Excel resulted in three errors consisting of two formula reference errors and one transaction amount input typo. The findings indicate that automation systems and account validation features in accounting software are able to accelerate the recording process while reducing the risk of human error compared to manual spreadsheet-based recording. Nevertheless, Microsoft Excel still has advantages in terms of flexibility of use and does not require an initial setup before being used. This study is expected to serve as a reference for business owners and accounting educators in determining a transaction recording system that suits operational business needs.
Institutional Readiness for Social Resilience Budget Tagging: Lessons from Climate Budget Tagging in Indonesia Andi Faisal
Phinisi Applied Accounting Journal Vol 4, No 1 (2026): APRIL
Publisher : Universitas Negeri Makassar

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Abstract

This article analyzes Indonesia's institutional readiness to implement Social Resilience Budget Tagging (SRBT) by using the experience of Climate Budget Tagging (CBT) as an analytical mirror. Through an institutional analysis approach based on literature and policy documents, the study evaluates three readiness dimensions: regulatory capacity (legal and policy frameworks), normative capacity (budgeting norms and procedures), and cognitive capacity (conceptual and technical understanding of officials). The study finds that Indonesia possesses a relevant institutional foundation through CBT implementation within the KRISNA system, yet faces four significant readiness gaps: (1) the absence of a legal framework that explicitly mandates social resilience-based tagging; (2) uneven technical capacity across ministries and regions; (3) an institutional incentive system that does not yet support substantive tagging behavior; and (4) the absence of a credible independent verification mechanism. The article formulates a four-layer SRBT institutional readiness framework — legal, procedural, capacity, and incentive — and proposes a realistic phased implementation pathway based on lessons from Indonesia's CBT trajectory. Implications for public finance system reform and future research are explicitly discussed.

Page 5 of 5 | Total Record : 42

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