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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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The Role of Accounting Practices in Advancing the Agenda of Green Finance and Impact Investing Fakdawer, Nuh. Saneraro
Advances in Applied Accounting Research Vol. 2 No. 2 (2024): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i2.168

Abstract

Purpose: This study explores the role of accounting practices—Environmental Management Accounting (EMA), social accounting, and integrated reporting—in promoting sustainability and responsible investment. It aims to assess how these practices drive environmentally accountable decisions, enhance resource efficiency, and strengthen stakeholder engagement. Research Design and Methodology: A qualitative literature review methodology is used to analyze and synthesize findings from existing empirical studies and theoretical frameworks. The study draws from diverse sources to understand the impact of accounting approaches on corporate performance, stakeholder relationships, and long-term value creation. Findings and Discussion: The review reveals that standardized methods, data accuracy, and cross-disciplinary collaboration are critical to improving environmental and social impact measurement. Furthermore, the study highlights the growing influence of emerging technologies, including blockchain and artificial intelligence, in enhancing transparency and effectiveness in sustainability reporting. Implications: Findings suggest that accounting practices can play a transformative role in advancing sustainable development and responsible investment. The study provides insights for refining reporting frameworks and underscores the need for additional research on integrating technological innovations into sustainability accounting, thereby supporting informed policy and strategic decision-making.
Evolving Perspectives on Public Sector Accounting Practices Sonjaya, Yaya
Advances in Applied Accounting Research Vol. 2 No. 2 (2024): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i2.175

Abstract

Purpose: This study examines the recent transformations in public sector accounting, which have been influenced by globalization, technological advancements, and shifting stakeholder expectations. It specifically investigates the shift towards accrual accounting principles, the integration of performance measurement frameworks, and the role of technology in governmental financial management. Research Design and Methodology: The study employs a comprehensive systematic literature review methodology to amalgamate existing research. This rigorous approach facilitates the analysis of the adoption of new accounting methods, the challenges encountered, and the opportunities that have emerged in the public sector accounting landscape. Findings and Discussion: The findings reveal a global trend toward adopting accrual accounting, emphasizing its importance in improving transparency and accountability in financial management. However, the study also identifies significant challenges, such as the complexity of implementing new systems and adhering to international standards. Additionally, it discusses the advantages of performance measurement frameworks and the impact of technological innovations on accounting practices. Implications: The study's practical insights are particularly relevant for policymakers, public administrators, and financial professionals, fostering a deeper comprehension of the evolving dynamics in public sector accounting. It underscores the need for effective adaptation strategies to overcome challenges and capitalize on new opportunities in the field.
War and Financial Statements: Assessing the Impact of the Russia-Ukraine Conflict on International Accounting and Reporting Standards Noy, Ismail; Dabamona, Jufri
Advances in Applied Accounting Research Vol. 2 No. 2 (2024): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i2.177

Abstract

Purpose: This study aims to assess the impact of the Russia-Ukraine conflict on international accounting and reporting standards. The focus is on understanding how geopolitical tensions influence regulatory divergence, enforcement challenges, financial reporting practices, and market dynamics. Research Design and Methodology: A qualitative methodology was employed, involving a systematic review of scholarly articles, books, reports, and other academic sources. Data were collected through comprehensive searches of databases, including Google Scholar and JSTOR, with thematic analysis employed to identify recurring themes and patterns. Triangulation, member checking, and reflexivity ensured the validity and reliability of the findings. Findings and Discussion: The findings reveal that the Russia-Ukraine conflict exacerbates regulatory divergence, complicates the enforcement of international accounting standards, and increases the complexity of financial reporting. Geopolitical tensions lead to fragmented regulatory responses, undermining efforts toward harmonization. Corporations adopt enhanced risk disclosures and conservative reporting approaches to navigate uncertainties and reassure stakeholders. Investor sentiment and market perceptions are significantly influenced, resulting in increased market volatility and shifts in investment strategies. Implications: This study highlights the need for adaptive regulatory responses and collaborative efforts to promote the harmonization of accounting standards. Technological innovations, such as blockchain and artificial intelligence, offer promising avenues for enhancing regulatory compliance and transparency. The findings underscore the importance of interdisciplinary research and longitudinal studies in informing policy interventions, corporate strategies, and regulatory reforms, promoting financial stability, transparency, and resilience in conflict-affected environments.
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.
Nexus between Impact Investing and Green Finance in Driving Sustainable Development Jaya, Oki Setiawan
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.v2i1.229

Abstract

Purpose: This study examines the intersection of impact investing and green finance, focusing on their contributions to sustainable development and their impact on reshaping financial markets. Research Design and Methodology: This study employs a qualitative approach to conduct a systematic literature review, analyzing how institutional investors incorporate environmental, social, and governance (ESG) factors into their investment strategies. Findings and Discussion: The research highlights a shift towards sustainability among institutional investors, moving beyond traditional financial-only returns. Key regulations, such as the EU’s SFDR and the TCFD recommendations, support transparency, driving the adoption of sustainable practices. A positive link between robust ESG performance and financial returns illustrates the compatibility of environmental responsibility with profit objectives. Implications: The findings underscore the importance of integrating sustainability into investment decisions to promote a resilient and equitable economic future. It suggests that continued policy support is essential to encourage private investment in sustainable projects, advocating for systemic changes across financial markets to embrace sustainable and inclusive growth.
The Impact of International Financial Reporting Standards on Global Accounting Practices Lawalata, Josina; Salle, Ilham Z; Yuliana, Leny
Advances in Applied Accounting Research Vol. 2 No. 2 (2024): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i2.262

Abstract

Purpose: This study examines the impact of International Financial Reporting Standards (IFRS) on global accounting practices, with a focus on financial reporting quality, economic outcomes, and the influence of regulatory and cultural contexts. Research Design and Methodology: A mixed-methods approach was employed, combining qualitative interviews with accounting professionals and quantitative analysis of financial statements from various countries. The study examines the benefits and challenges of IFRS adoption, taking into account factors such as regulatory environments, cultural differences, and varying levels of economic development. Findings and Discussion: The findings reveal that IFRS adoption enhances financial reporting quality by increasing transparency, reducing earnings management, and improving the comparability of financial statements. These benefits are most pronounced in countries with strong regulatory frameworks. However, challenges include high costs and complexities of the transition process, especially for smaller firms and developing countries. Cultural and institutional factors significantly influence the effectiveness of IFRS adoption, with varying impacts across different economic contexts. Implications: The study's results underscore the importance of supportive regulatory environments and comprehensive training for accounting professionals in facilitating the effective adoption of IFRS. Policymakers and regulators should consider tailored approaches to address specific challenges faced by different countries. Companies, particularly in developing regions, must plan and allocate resources carefully to manage the transition to IFRS. These insights offer practical guidance for enhancing the effectiveness of IFRS implementation worldwide.
Exploring the Nexus between Internal Control Structures and Good Corporate Governance Ahmad, Hamzah; Muslim, Muslim
Advances in Applied Accounting Research Vol. 2 No. 2 (2024): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i2.311

Abstract

Purpose: This study examines the impact of internal control effectiveness on organizational performance, with a focus on the mediating role of governance mechanisms. It aims to explore how internal controls contribute to transparency, accountability, and overall quality of governance. Research Design and Methodology: The study employs a mixed-method approach, combining empirical analysis and theoretical perspectives from corporate governance and organizational behavior. Data were collected through a literature review, case studies, and statistical analysis of financial performance metrics to assess the relationship between internal controls and governance outcomes. Findings and Discussion: The results indicate a positive correlation between internal control effectiveness and financial reporting quality. Strong control mechanisms enhance transparency and accountability, while governance elements such as board oversight, organizational culture, and stakeholder engagement influence internal control practices. The study also finds that internal controls mediate the relationship between governance mechanisms and organizational performance, reinforcing the link between governance, risk management, and performance. Implications: The findings suggest that organizations should prioritize board composition, independence, and expertise while fostering a culture of integrity and accountability. These insights contribute to the field of corporate governance research and underscore the importance of interdisciplinary approaches. Future studies should explore industry-specific governance challenges and the role of technology in internal control systems.
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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