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Advances in Applied Accounting Research
Published by Yayasan Pendidikan Bukhari Dwi Muslim
ISSN : -     EISSN : 29858186     DOI : https://doi.org/10.60079
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 3 (2023): June - September" : 5 Documents clear
Compliance with Financial Accounting Standards in Village-Owned Enterprises: An Examination of Financial Report Presentation for Entities without Public Accountability Winarti, Winarti; Jumriani, Jumriani; Akbardin, Muhammad; Mangga, Andi Rahmatullah; Mauna, Randy
Advances in Applied Accounting Research Vol. 1 No. 3 (2023): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i3.125

Abstract

Purpose: This research aimed to understand the presentation of financial reports by SAK-ETAP at BUMDes Amanah Lembang Lohe. Research Design and Methodology: The research employed both primary and secondary data sources. Primary data was collected through observations, interviews with authorized parties, and research on the company. Secondary data included published data collectors and a brief company history. Data collection methods included interviews, direct question-and-answer sessions with BUMDes management, and the collection of documents and archives from BUMDes Amanah Lembang Lohe. The analytical method employed was a descriptive qualitative approach. Findings and Discussion: The research findings indicate that the preparation of financial reports by SAK-ETAP at the Amanah Lembang Lohe Village-Owned Enterprise has not been implemented. This is due to several inhibiting factors that make it difficult for managers to present reports by financial accounting standards. Implications: This research provides insights into the challenges faced by BUMDes Amanah Lembang Lohe in presenting financial reports aligned with SAK-ETAP and identifies obstacles that need to be addressed for effective reporting.
The Integral Role of Accounting in Organizational Dynamics and Decision-Making Ermawati, Yana
Advances in Applied Accounting Research Vol. 1 No. 3 (2023): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i3.169

Abstract

Purpose: The purpose of this research is to explore the integral role of accounting in organizational dynamics and decision-making processes. Research Design and Methodology: The study employs qualitative research methodology, conducting a systematic review of the literature. The research design involves structured searches across academic databases and online repositories, utilizing predefined search terms and inclusion criteria. The primary data collection method is a systematic review of the literature, supplemented by citation chaining and scanning of reference lists to enhance the breadth and depth of the literature review. Findings and Discussion: The findings reveal that accounting plays a multifaceted role in organizational dynamics, encompassing financial management, governance, risk management, and strategic decision-making. Transparent and reliable financial reporting serves as a foundation for stakeholders to assess organizational performance and make informed decisions. The integration of non-financial performance measures alongside financial metrics enhances the effectiveness of decision-making and strategic alignment. Implications: The study emphasizes the importance of continuous adaptation and innovation in accounting practices for effectively navigating evolving business environments. Moreover, technological advancements, globalization, and regulatory reforms have a significant impact on accounting practices and organizational dynamics, presenting both opportunities and challenges.
Examining the Impact of Accounting Practices on Socioeconomic Growth and Equity Muslim, Muslim
Advances in Applied Accounting Research Vol. 1 No. 3 (2023): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i3.176

Abstract

Purpose: The research investigates the impact of accounting practices on socioeconomic growth and equity, aiming to elucidate the complex relationship between these practices and societal outcomes. Research Design and Methodology: A qualitative approach was adopted, with a systematic review of literature from databases such as PubMed, Google Scholar, and Web of Science. The study focused on keywords such as "accounting practices," "socioeconomic growth," and "equity," employing thematic analysis to identify patterns and themes within the data. Findings and Discussion: The findings suggest that transparent financial reporting and robust accounting standards are crucial in driving economic development and promoting social equity. The adoption of environmental, social, and governance (ESG) criteria in financial reporting has also become increasingly significant, contributing to more inclusive growth and sustainable development. Implications: This study highlights the crucial role of accounting practices in shaping socioeconomic outcomes. It calls for evidence-based policy interventions and corporate practices that emphasize equity and sustainability, thereby fostering more inclusive socioeconomic development.
Exploring the Societal Implications of Accounting Practices and Standards Kurniawan, Bayu
Advances in Applied Accounting Research Vol. 1 No. 3 (2023): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i3.193

Abstract

Purpose: This research explores the societal impacts of accounting practices and standards on economic decision-making, corporate governance, and technological advancements. Research Design and Methodology: Employing a qualitative approach, the study systematically reviews and conducts a thematic analysis of the literature focusing on transparency, accuracy, and reliability in financial reporting. Findings and Discussion: The findings highlight regulatory measures, such as the Sarbanes-Oxley Act, that enhance corporate governance accountability. Technological innovations, such as blockchain and AI, improve efficiency but raise significant ethical and security concerns. Implications: The study underscores the importance of robust governance frameworks and effective cybersecurity measures for the responsible use of technology in accounting, offering valuable insights for policymakers and practitioners.
Unraveling the Relationship between Business Strategy and Shareholder Value Maximization Mulyani, Yani
Advances in Applied Accounting Research Vol. 1 No. 3 (2023): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i3.212

Abstract

Purpose: This study aims to explore the relationship between business strategy and shareholder value maximization, focusing on the mechanisms that drive value creation and sustainability in the global marketplace. It seeks to integrate various theoretical perspectives and empirical evidence to enhance understanding in this area. Research Design and Methodology: The thematic analysis and narrative synthesis reveal key themes and theories that contribute to understanding the formulation of business strategy and its impact on shareholder wealth. The findings emphasize the importance of strategic consistency, resource endowments, and stakeholder engagement as key drivers of financial performance and value creation. Findings and Discussion: The study highlights the need for further research to adapt to emerging trends and practical challenges in strategic management and corporate governance. It contributes to ongoing discussions in the field, providing valuable insights for scholars, practitioners, and organizational leaders, and highlights the practical implications of effectively implementing business strategies to maximize shareholder value. Implications: The study emphasizes the importance of continuous adaptation and innovation in accounting practices for effectively navigating evolving business environments. Moreover, technological advancements, globalization, and regulatory reforms have a significant impact on accounting practices and organizational dynamics, presenting both opportunities and challenges.

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