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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 35 Documents
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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.
Apparatus Competence, Internal Control System, Information Technology Utilization and Accountability of Village Fund Allocation Management Mukarramah, Nurtisatul
Advances in Applied Accounting Research Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i1.144

Abstract

Purpose: This research aims to determine and analyze the influence of apparatus competency, internal control systems, and information technology on village government accountability in managing village fund allocations. Research Design and Methodology: The data analysis method to be employed consists of descriptive statistical analysis, validity and reliability testing, classical assumption verification, and hypothesis testing through multiple linear regression analysis, t-tests, and F-tests. Findings and Discussion: The research results show that apparatus competency has a negative and insignificant effect on village government accountability in managing village fund allocation. Meanwhile, the internal control system and information technology have a positive and significant impact on village government accountability in managing village fund allocations. Implications: The practical impact of the research results is the need for serious attention to increasing competence, implementing an effective internal control system, and optimizing the use of information technology in managing village funds.
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.
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.
The Evolution of Digital Accounting and Accounting Information Systems in the Modern Business Landscape Prasetianingrum, Septyana; Sonjaya, Yaya
Advances in Applied Accounting Research Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i1.165

Abstract

Purpose: The study aims to investigate the evolution of digital accounting and accounting information systems (AIS) in the Modern Business Landscape through a qualitative examination of the existing literature. Research Design and Methodology: Employing a systematic review approach, the research examines academic journals, books, and conference proceedings relevant to digital accounting and AIS. The selection criteria focus on publication credibility, relevance, and recency, as well as the contributions to theoretical and empirical knowledge. Data collection encompasses searching, screening, and supplementary techniques, including content analysis, citation analysis, and bibliometric analysis. Qualitative methods, such as coding, categorization, and thematic analysis, are employed to dissect and identify prevalent themes and theoretical frameworks within the literature. Findings and Discussion: The findings reveal a rich tapestry of historical progression, technological advancements, and organizational implications of digital accounting and AIS. From the automation of routine tasks to the integration of advanced analytics, digital accounting emerges as a transformative force that shapes organizational practices and informs strategic decision-making. Implications: The study underscores the foundational role of technology in shaping the trajectory of digital accounting, with consequences for efficiency, accuracy, transparency, and strategic planning within organizations.
Accounting for Society: Examining the Interplay between Financial Reporting and Social Responsibility Sutisman, Entar; Auliyah, Iriana; Noy, Ismail
Advances in Applied Accounting Research Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i1.166

Abstract

Purpose: This research explores the intersection of financial reporting and social responsibility by integrating Environmental, Social, and Governance (ESG) metrics into corporate financial reports. It aims to assess the impact of sustainability reporting frameworks on transparency and stakeholder engagement in the corporate sector. Research Design and Methodology: This study employs a systematic literature review and interpretive analysis to examine the existing theoretical and empirical literature on the evolution of financial reporting frameworks towards incorporating social responsibility. An interpretive approach through thematic analysis identifies key patterns and insights. Findings and Discussion: The results show a significant paradigm shift in financial reporting, with an increasing inclusion of ESG metrics alongside traditional financial information. This change is driven by regulatory requirements and stakeholder demand, with a focus on enhanced transparency and accountability. Challenges such as greenwashing and the authenticity of social responsibility claims persist, affecting standardization and data integrity. Implications: The findings underscore the need for more robust and standardized reporting frameworks to enhance the credibility and comparability of sustainability reports. Highlighting the importance of corporate accountability, the study suggests that integrating financial reporting with social responsibility is crucial for future research, particularly in terms of its impact on corporate reputation and stakeholder relations.
The Integration of Sustainability and ESG Accounting into Corporate Reporting Practices Dasinapa, Margaretha Beatrik
Advances in Applied Accounting Research Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i1.167

Abstract

Purpose: The purpose of this study is to investigate the integration of sustainability and Environmental, Social, and Governance (ESG) accounting into corporate reporting practices. It examines the significance, challenges, and benefits of this integration, focusing on its impact on transparency, accountability, and stakeholder engagement within corporate environments. Research Design and Methodology: The study employs a qualitative literature review methodology involving comprehensive searches of academic databases, journals, and other relevant publications. Predefined criteria guide the selection of literature, and data collection requires reading and critically analyzing scholarly articles, reports, and documents to extract pertinent themes and insights. Findings and Discussion: Key findings from the study underscore the increasing awareness among companies of the importance of sustainability reporting. Despite the benefits, challenges such as issues with data accuracy, comparability, and integration into corporate decision-making processes persist, which can hinder the effectiveness of sustainability reports. Implications: The study suggests that to overcome these challenges, organizations need to adopt integrated reporting frameworks, comply with regulatory requirements, engage more effectively with stakeholders, and leverage technological innovations. These steps will help maximize the value derived from transparent and accountable ESG disclosures, ultimately enhancing company reputation, improving risk management, and boosting stakeholder engagement.

Page 2 of 4 | Total Record : 35

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