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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. 2 No. 3 (2024): June - September" : 5 Documents clear
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.
Cybersecurity in Accounting Information Systems: Challenges and Solutions Nurwanah, Andi
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.v2i3.336

Abstract

Purpose: This study explores the challenges and solutions in securing Accounting Information Systems (AIS) amidst increasing cybersecurity threats, emphasizing the integration of technological, human, and organizational factors. Research Design and Methodology: This study employs a qualitative approach, utilizing case studies and expert interviews across various sectors. The research framework draws on the Technology-Organization-Environment (TOE) and Socio-Technical Systems (STS) theories to provide a comprehensive analysis of AIS security dynamics. Findings and Discussion: The research highlights the growing sophistication of cyber threats, necessitating advanced technological solutions, including encryption, multi-factor authentication (MFA), and artificial intelligence (AI), for real-time threat detection and mitigation. Despite these advancements, human factors, such as insufficient cybersecurity awareness and organizational aspects, including inadequate security policies and investment, remain significant vulnerabilities. The study highlights the vital importance of a robust cybersecurity culture, effective governance, and regulatory compliance in enhancing AIS security. Implications: The findings underscore the importance of adopting a holistic approach to AIS cybersecurity, which combines technological advancements with robust organizational practices and ongoing training. Organizations are advised to foster a culture of cybersecurity awareness, develop clear policies, and ensure top management support to enhance their cybersecurity posture. These insights offer actionable recommendations for organizations seeking to safeguard their AIS against evolving cyber threats.
Integrating Sustainability into Accounting Practices: A Review of Social and Environmental Accounting Wahyuni, Wahyuni; Sumarni, Sumarni; Fadilah, Nur Fadia; Nurhalizah, Nurhalizah
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.v2i3.350

Abstract

Purpose: This study explores the challenges and opportunities associated with implementing Social and Environmental Accounting (SEA) in Small and Medium Enterprises (SMEs) in emerging markets and the impact of inconsistent global reporting standards on multinational companies. Research Design and Methodology: The research employs a qualitative approach, incorporating a systematic literature review, to analyze existing studies on SEA, with a primary focus on SMEs in emerging markets. The study also examines the role of economic instability and regulatory gaps in shaping SEA practices. Findings and Discussion: The findings reveal that SMEs in emerging markets face significant challenges in implementing SEA due to economic instability, limited resources, and inadequate regulatory support. On the other hand, multinational companies need more harmonized global reporting standards, which complicates the consistency and comparability of sustainability reporting across borders. The study highlights the need for tailored support mechanisms for SMEs and the importance of advocating for global reporting standardization. Implications: The study has two key implications: it contributes to the academic discourse by addressing underexplored areas in SEA research, and it offers practical insights for policymakers and business leaders to enhance the adoption of SEA practices. The study also highlights the importance of establishing consistent sustainability reporting frameworks to foster transparency and accountability in global business practices.

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