Advances in Applied Accounting Research
Founded in 2023, Advances in Applied Accounting Research publishes original research that promises to advance our understanding of accounting over diverse topics and research methods. This Journal welcomes research of significance across a wide range of primary and applied research methods, including analytical, archival, experimental, survey and case study. The journal encourages articles of current interest to accounting scholars with high practical relevance for organizations or the larger society. We encourage our researchers to look for new solutions to or new ways of thinking about practices and problems, as well as invite well-founded critical perspectives.
Articles
35 Documents
<![CDATA[Comparison of Hotel Room Costs and Activity Based Costing System Using Hotel Sarlime Calculation ]]>
<![CDATA[Junaid, Asriani]]>
<![CDATA[ Advances in Applied Accounting Research Vol. 1 No. 1 (2023): October - January ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/aaar.v1i1.30
<![CDATA[This study aims to compare the cost of hotel rooms and the Activity Based Costing system using the Hotel Sarlim calculation. The type of data in this study is descriptive and quantitative. Data collection methods used to obtain data in this study are interviews and documentation. The analytical method used in this study is a descriptive analysis method that shows and compares the method of calculating the Cost of Hotel rooms which has been applied so far by using the Activity Based Costing System. There is a difference between the cost of the room determined by the Sarlim hotel management and the implementation of the Activity Based Costing System. The calculation of hotel room prices using the ABC method is carried out in 2 stages. The first stage of costs is traced to activities that incur costs and the second stage is to charge activity costs to products; the calculation of hotel room rental prices can be applied because the analysis uses the ABC System method according to the activities consumed in each room type..]]>
<![CDATA[Inventory Management Analysis in Creating Corporate profits ]]>
<![CDATA[Ahmad, Hamzah]]>
<![CDATA[ Advances in Applied Accounting Research Vol. 1 No. 1 (2023): October - January ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/aaar.v1i1.33
<![CDATA[This research was conducted at PT. Ade Sultra Persada which is located on Jl. Y. Wayong ByPass Lepo-lepo, Kendari, Southeast Sulawesi. The object of this research is inventory management in creating profit that uses in addition to the period order quantity method, it also uses the last-in-first-out (LIFO) method. Sources of data used are observations and interviews of tax and accounting staff. Secondary data sources are income statements and cash flow statements, lists of assets, depreciation, and annual tax returns. The analytical method used in this research is descriptive analysis. inventory management PT. Ade Sultra Persada The gas station unit is not in accordance with the applicable Organizational Work Procedures (TKO). The fuel supply storage depot must be strategically located, in order to avoid flooding like several years ago, to anticipate the occurrence of losses caused by the fuel distribution pipe not being managed properly, it is still necessary to check periodically to avoid fuel evaporation caused by the pipe, when to fill up supplies. The fuel in the depot has not been controlled properly, resulting in the company experiencing losses or decreasing profits due to evaporation]]>
<![CDATA[Employee Payroll Accounting System and Procedure Analysis ]]>
<![CDATA[Salsabila, Putri Aisyah]]>
<![CDATA[ Advances in Applied Accounting Research Vol. 1 No. 1 (2023): October - January ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/aaar.v1i1.34
<![CDATA[This study aims to determine the payroll accounting system and procedures for employees at PT. Makassar Cellular Telecommunications. Sources of data used are primary data with data collection techniques of observation, interviews, and documentation. Data analysis used descriptive qualitative technique, namely descriptive analytical method that compares the existing theory with the results of the research collected. The results of the study indicate that the payroll accounting system includes related functions, namely staffing, payroll section maker, timekeeping section, accounting section and finance section. Documents used in the payroll accounting system include supporting documents for salary changes, recapitulation of payroll registers, salary statements and proof of cash outflows. The accounting records used are general journals. Payroll procedures include procedures for recording time, procedures for making payroll, recording procedures for making proof of payment and procedures for paying salaries. Internal controls implemented include organization, authorization systems and recording procedures as well as healthy practices. This is also supported by the company's technological developments. Based on the results of these studies, it is known that the payroll accounting system of PT. Makassar Cellular Telecommunication has been effective and efficient.]]>
<![CDATA[Determination of the Company's Cost of Production ]]>
<![CDATA[Amiruddin, Amiruddin]]>
<![CDATA[ Advances in Applied Accounting Research Vol. 1 No. 1 (2023): October - January ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/aaar.v1i1.35
<![CDATA[This study aims to test and analyze the determination of the cost of production at CV. N Furniture Makassar. Data collection uses primary data obtained from the 2018 financial report CV. N Furniture Makassar. The results of these financial statements have been processed using the Full Costing method in seeing the determination of the cost of production of cabinets and chairs. Based on the research results prove that the determination of the cost of production at CV. N Furniture still uses the traditional system. Accounting treatment of damaged products in CV. N Furniture uses a method that is not in accordance with the existing theory, namely CV. N Furniture does not take into account the cost of damaged products because according to the company, damaged products are failed products and production costs for damaged products are charged to the finished product which is good.]]>
<![CDATA[Income Tax Calculation and Deposit Analysis ]]>
<![CDATA[Ikhtiari, Kirana]]>
<![CDATA[ Advances in Applied Accounting Research Vol. 1 No. 1 (2023): October - January ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/aaar.v1i1.36
<![CDATA[The purpose of this study was to determine whether the calculation of income tax article 22 on the procurement of goods at the Education Office of Tana Toraja Regency has been carried out properly in accordance with the Regulation of the Minister of Finance Number 154/PMK.03/2010 and to determine whether the payment of income tax article 22 on procurement goods at the Tana Toraja Regency Education Office have been carried out properly in accordance with the Minister of Finance Regulation Number 242/PMK.03/2014. This research method is descriptive qualitative and quantitative descriptive by using interview and documentation method. Data analysis using Descriptive Analysis. The results of the study found that: (1) the calculation of income tax article 22 on the procurement of goods at the Education Office of Tana Toraja Regency has been carried out properly in accordance with the Regulation of the Minister of Finance Number 154/PMK.03/2010; and (2) the payment of income tax article 22 on the procurement of goods at the Education Office of Tana Toraja Regency has been carried out properly in accordance with the Regulation of the Minister of Finance Number 242/PMK.03/2014.]]>
<![CDATA[Financial Performance Analysis Using the Economic Value Added Method ]]>
<![CDATA[Indriakati, Andi Jenni]]>
<![CDATA[ Advances in Applied Accounting Research Vol. 1 No. 2 (2023): February - May ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/aaar.v1i2.89
<![CDATA[Purpose: This research aimed to evaluate the financial performance of cosmetics companies traded on the Indonesia Stock Exchange (IDX) using Economic Value Added (EVA) analysis. Research Design and Methodology: The study employed a descriptive-analytical approach, using audited financial statements from PT Mustika Ratu Tbk, PT Martina Berto Tbk, and PT Mandom Indonesia Tbk for the years 2017–2019. Quantitative data derived from secondary sources were analyzed using the EVA method to assess economic performance. Findings and Discussion: Results showed that PT Mustika Ratu Tbk and PT Martina Berto Tbk achieved positive EVA values, indicating favorable economic performance. In contrast, PT Mandom Indonesia Tbk had negative EVA values, reflecting financial difficulties. EVA analysis effectively distinguishes between successful and struggling companies. Implications: The findings offer valuable insights for investors and management to evaluate corporate performance using Economic Value Added (EVA). Companies with negative EVA values should enhance financial management. Future research may apply EVA to other industries or extend the study period.]]>
<![CDATA[Analysis of Papua Provincial Government's Implementation of Accrual-Based Local Government Financial Reporting ]]>
<![CDATA[Sonjaya, Yaya]]>
<![CDATA[ Advances in Applied Accounting Research Vol. 1 No. 2 (2023): February - May ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/aaar.v1i2.96
<![CDATA[Purpose: This study aims to investigate the effect of education level, work experience, training, and position on the implementation of accrual-based financial reporting in the Regional Apparatus Organizations (OPDs) of Papua Province. Research Design and Methodology: A quantitative approach was employed, utilizing primary data collected through questionnaires from 70 financial officers across 35 operating departments (OPDs). Variables were measured with a five-point Likert scale. Data analysis involved descriptive statistics, classical assumption tests, and multiple linear regression analysis. Findings and Discussion: The results indicate that all four variables have a significant and positive impact on the implementation of accrual-based financial reporting. Training was found to be the most influential factor. The model accounts for 92% of the variance in the dependent variable, emphasizing the critical role of human resource quality in public sector financial reporting. Implications: The findings suggest the need to strengthen employee competence through targeted training, align job roles with expertise, and minimize personnel rotation. This supports better financial governance and sustained application of accrual-based reporting. Future research should investigate additional factors, including information systems, technological support, and organizational environment.]]>
<![CDATA[How Good Corporate Governance Influences Company Value through Financial Performance ]]>
<![CDATA[Muslim, Muslim]]>
<![CDATA[ Advances in Applied Accounting Research Vol. 1 No. 2 (2023): February - May ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/aaar.v1i2.97
<![CDATA[Purpose: This study examines the impact of Good Corporate Governance (GCG) on firm value, with Return on Investment (ROI) as an intervening variable. It aims to clarify whether GCG directly influences firm value or if financial performance mediates this relationship, addressing inconsistencies in prior studies. Research Design and Methodology: The research employs an associative quantitative approach, analyzing 31 LQ 45 companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019. A purposive sampling method was employed to select companies that met specific financial reporting criteria. Secondary data was obtained from official financial reports, and analysis was conducted using classical assumption tests, multiple regression, the Sobel test, and hypothesis testing via SPSS 21. Findings and Discussion: The results indicate that GCG has a positive and significant impact on financial performance and firm value. Additionally, financial performance serves as a mediating variable, reinforcing agency theory, which suggests that governance mechanisms reduce conflicts between managers and shareholders, ultimately enhancing firm value. Implications: This study contributes to corporate governance literature by demonstrating the role of financial performance in mediating the GCG-firm value relationship. Practically, companies should strengthen governance practices to improve economic performance and attract investors. Future research should investigate additional factors, such as macroeconomic conditions, to further explain variations in firm value.]]>
<![CDATA[Moderating role of human resource competence: Information technology and internal control's impact on regional financial report quality ]]>
<![CDATA[Prasetio, Allung]]>;
<![CDATA[Majid, Jamaluddin]]>;
<![CDATA[Juardi, Muhammad Sapril Sardi]]>
<![CDATA[ Advances in Applied Accounting Research Vol. 1 No. 2 (2023): February - May ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/aaar.v1i2.98
<![CDATA[Purpose: This study aims to investigate the impact of information technology and internal control on the quality of financial reports, with human resource (HR) competency serving as a moderating variable. The hypothesis tested is whether HR competency can strengthen or weaken the relationship between the independent variables and the quality of financial reports. Research Design and Methodology: This quantitative, causality-focused research involved 52 respondents from the SKPD (Regional Work Units) of the Luwu Utara Regency Government, selected through purposive sampling based on a minimum of one year of service. Primary data were collected via questionnaires and analyzed using SPSS 25. Standard assumption tests were conducted, including tests for normality, multicollinearity, heteroscedasticity, and autocorrelation. Hypotheses were tested using multiple linear regression and moderation regression analysis with interaction terms. Findings and Discussion: The results reveal that internal control has a positive and significant effect on the quality of financial reports, whereas information technology does not show a significant impact. However, HR competency successfully moderates the relationship between information technology and financial report quality but not between internal control and financial report quality. Implications: The findings suggest that strengthening HR competency is essential to maximizing the benefits of information technology in financial reporting. Further studies are recommended to investigate these dynamics across various regions and sectors, facilitating broader policy applications.]]>
<![CDATA[Internal Control System for Cash Receipts in Hospitals ]]>
<![CDATA[Kalsum, Ummu]]>;
<![CDATA[Ikhtiari, Kirana]]>
<![CDATA[ Advances in Applied Accounting Research Vol. 1 No. 2 (2023): February - May ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/aaar.v1i2.102
<![CDATA[Purpose: This study aims to evaluate the effectiveness of the internal control system for cash receipts at the Makassar Regional General Hospital, a public healthcare institution under the supervision of the Makassar City government. The research focuses on how well internal controls function to ensure operational smoothness and safeguard cash assets. Research Design and Methodology: A descriptive qualitative approach was adopted to analyze the internal control system in place. Data were collected through interviews and observations as primary sources and supplemented with secondary documentation. The study was conducted at the Makassar Regional General Hospital and focused explicitly on internal processes related to cash receipts. Findings and Discussion: The results indicate that the hospital has implemented a robust internal control system for managing cash receipts, with proper procedures in place, including authorization, documentation, and segregation of duties. Nonetheless, certain areas still show potential for improvement to enhance overall effectiveness and reduce risk exposure. Implications: The findings highlight the importance of robust internal controls in public sector institutions and underscore the need for continuous review. Further research is recommended to compare internal control practices across similar hospitals, contributing to policy development and improved financial accountability in public health services.]]>
