cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Taufik Supardi
Contact Email
advancesresearch@gmail.com
Phone
+6282194548786
Journal Mail Official
advancesresearch@gmail.com
Editorial Address
Jln. Perintis Kemerdekaan, Puri Asri VII/A7 Makassar, Sulawesi Selatan, Indonesia (90245)
Location
Kota makassar,
Sulawesi selatan
INDONESIA
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 37 Documents
 1   2   3   4 
Implementation of Public Sector Accounting Systems and Standards in Improving Financial Transparency Sonjaya, Yaya; Prasetianingrum, Septyana; Auliyah, Iriana; Labo, Irwan Adam
Advances in Applied Accounting Research Vol. 3 No. 1 (2025): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v3i1.420

Abstract

Purpose: This study aims to evaluate the implementation of public sector accounting systems and standards, such as SAP and IPSAS, to improve financial transparency and accountability. The research investigates the contextual and systemic factors that support or hinder the successful adoption of these frameworks and offers insights into how institutional readiness, digitalization, and stakeholder engagement influence reporting outcomes. Research Design and Methodology: A systematic literature review (SLR) approach was employed to synthesize findings from prior studies. Institutional theory served as the conceptual framework, emphasizing coercive, mimetic, and normative pressures affecting policy implementation. The review focused on identifying key trends, challenges, and comparative insights related to financial reporting in different jurisdictions. Findings and Discussion: The findings reveal that adopting international public sector accounting standards has enhanced transparency and fiscal accountability in regions with robust institutional support. However, significant challenges remain, including bureaucratic resistance, resource limitations, and a lack of public financial literacy. Digital reporting technologies like XBRL are crucial in accelerating financial disclosures but require adequate training and infrastructure. The discussion highlights disparities in reporting outcomes due to differences in institutional readiness and underscores the need for tailored approaches to address local governance constraints. Implications: The study provides practical and managerial recommendations, emphasizing the importance of continuous training, modernization of IT infrastructure, and enhanced public access to simplified financial reports. Collaboration with independent auditors and civil society organizations is also suggested to strengthen accountability mechanisms. Future research should explore empirical data and sector-specific factors to enhance the understanding of financial reporting reforms further.
Analysis of Alternative Financial Reporting Integration with Traditional Financial Reporting for Corporate Transparency Dasila, Rifqa Ayu
Advances in Applied Accounting Research Vol. 3 No. 1 (2025): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v3i1.430

Abstract

Purpose: This study examines the integration of alternative financial reporting, including environmental, social, and governance (ESG) disclosures, with traditional financial reporting to enhance corporate transparency and foster stakeholder trust. It examines how integrated reporting bridges the gap between economic and non-financial disclosures by identifying key patterns, challenges, and best practices. Research Design and Methodology: A qualitative approach was employed using a Systematic Literature Review (SLR) method. The study reviewed scholarly articles and industry reports published since 2018 to assess trends, technical and strategic challenges, and recommendations for implementing integrated reporting across various sectors and regions. Findings and Discussion: The findings suggest that integrated reporting fosters stakeholder trust by offering a comprehensive view of corporate performance and aligning sustainability initiatives with financial outcomes. However, challenges such as inconsistent reporting standards, technological limitations, and data management constraints persist. Investments in data systems, staff training, and proactive communication improve report credibility and consistency. A flexible yet standardized framework is necessary to accommodate diverse regulatory environments. Implications: This study offers practical recommendations for companies to enhance reporting through technology upgrades and workforce development initiatives. It also highlights the need for global harmonization of ESG reporting standards for regulators and investors. Additionally, it contributes to academic discourse by expanding research on stakeholder theory and integrated reporting, supporting sustainable and transparent corporate governance.
The Effect of Financial Scandals on Regulation and its Impact on Corporate Financial Decisions Nurdin, Maryam
Advances in Applied Accounting Research Vol. 3 No. 1 (2025): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v3i1.431

Abstract

Purpose: This study analyzes the effects of financial scandals on regulatory reforms and their impact on corporate financial decision-making. The research explores how regulatory changes influence financial strategies, focusing on differences in corporate adaptation in developed and developing markets. Research Design and Methodology: The study employs a qualitative systematic literature review (SLR) approach, synthesizing findings from peer-reviewed journals, books, and reports. The analysis integrates theoretical perspectives, such as agency theory, to comprehensively understand the dynamics between financial scandals, regulatory changes, and corporate financial strategies. Findings and Discussion: The findings indicate that financial scandals significantly drive regulatory reforms to strengthen transparency and accountability. Companies respond to these reforms by adjusting their capital structure, debt management, and investment strategies. Advanced technologies like blockchain and artificial intelligence (AI) have become pivotal in enhancing compliance and reporting efficiency. However, technological adoption presents challenges, particularly for companies in developing markets that face financial and infrastructure constraints. The study highlights that the success of regulatory reforms depends on robust enforcement mechanisms, stakeholder collaboration, and institutional support. Differences in corporate adaptation underscore the importance of tailored regulatory approaches to balance financial oversight and corporate flexibility. Implications: The study offers practical insights for policymakers and corporate leaders in formulating regulatory frameworks that foster innovation while maintaining financial integrity. Recommendations include simplifying compliance processes, providing technical guidance, and offering incentives for digitalization. These strategies can enhance corporate resilience and contribute to sustainable economic growth.
Digital Government Implementation and its Implications for Accounting Systems and Data Security Noordiyati, Noordiyati; Fakhri, Fakhri
Advances in Applied Accounting Research Vol. 3 No. 1 (2025): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v3i1.453

Abstract

Purpose: This study investigates the implications of digital government implementation on public sector accounting systems and data security. The purpose is to explore how digital technologies enhance financial management transparency and accountability while addressing the challenges related to data security in public administration. Research Design and Methodology: The research adopts a qualitative approach using a systematic literature review (SLR) to analyze relevant studies on digital government, accounting systems, and data security. The methodology involved reviewing recent articles and studies to understand the subject comprehensively. Findings and Discussion: The findings reveal that technologies such as cloud computing, AI, machine learning, and blockchain have significantly improved the efficiency and accuracy of public sector financial reporting. Blockchain enhances transparency by ensuring the immutability of financial transactions. However, the study also highlights challenges such as cybersecurity risks, data breaches, and the need for comprehensive data governance frameworks. The findings emphasize the importance of human resources preparedness and infrastructure readiness to implement digital accounting systems effectively. Implications: The study’s practical implications suggest that policymakers must invest in secure digital infrastructure, provide continuous training for government employees, and establish strong data governance frameworks. These strategies are critical for ensuring digital government systems' effectiveness, security, and accountability.
Evaluation of Traditional and Innovative Budget Approaches in Improving Resource Allocation Efficiency Sunaryo, Dwi; Yanti, Nofarina Maulida; Amrulloh, Rifqi; Lestari, Tina
Advances in Applied Accounting Research Vol. 3 No. 1 (2025): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v3i1.457

Abstract

Purpose: This study evaluates the strengths and limitations of traditional and innovative budgeting approaches and their impact on resource allocation efficiency in public and private organizations. The research seeks to identify how hybrid budgeting systems can address the challenges of traditional methods while enhancing flexibility, accountability, and responsiveness in financial management. Research Design and Methodology: A qualitative systematic literature review (SLR) was conducted to synthesize insights from relevant studies on traditional and innovative budgeting frameworks, including Performance-Based Budgeting (PBB) and Zero-Based Budgeting (ZBB). The research draws from peer-reviewed academic articles, case studies, and financial management reports to comprehensively understand budgeting practices across various organizational contexts. Findings and Discussion: The findings reveal that traditional budgeting provides stability and control but lacks adaptability in dynamic environments due to its reliance on historical data and fixed expenditure categories. In contrast, innovative approaches such as PBB and ZBB enhance resource allocation efficiency by linking budgets to performance outcomes and encouraging critical evaluation of expenditures. However, these methods face challenges related to technological infrastructure, managerial readiness, and internal resistance. The discussion highlights the potential of hybrid systems that combine traditional approaches' stability with innovative methods' flexibility to create more adaptive financial management systems. Implications: This study offers valuable insights for policymakers and practitioners by recommending adopting hybrid budgeting approaches supported by cloud-based financial systems and comprehensive training programs. By fostering a culture of accountability and transparency, organizations can enhance resource allocation, improve financial performance, and build resilience to economic and policy changes.
The Crucial Role of Social Media in Raising Public Awareness of Environmental Accounting Practices Wahyuni, Wahyuni; Herlina, Herlina; Rusyda, Nurazizah; Putri, Trie Akra
Advances in Applied Accounting Research Vol. 3 No. 2 (2025): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v3i2.356

Abstract

Purpose: This study aims to explore the crucial role of social media in raising public awareness of environmental accounting practices and to examine how social media can bridge the gap between corporate environmental disclosures and public understanding. It investigates how social media functions as a communication and educational platform to support corporate transparency and accountability in environmental reporting. Research Design and Methodology: This research employs a qualitative systematic literature review (SLR) method, analyzing selected peer-reviewed journal articles, books, and reports published between 2015 and 2025. The study critically synthesizes literature related to environmental accounting, stakeholder communication, and social media to provide a comprehensive understanding of the intersection of these domains. Findings and Discussion: The study finds that social media is an effective tool for disseminating complex environmental accounting data in accessible formats and engaging the public through interactive and transparent communication. It reveals that social media fosters corporate accountability by enabling public scrutiny and feedback. However, challenges such as limited public literacy in environmental accounting and the lack of standardized communication practices remain significant obstacles. Implications: The study highlights the need for companies to integrate social media into their environmental communication strategies and for policymakers to establish guidelines that promote transparency. It also underscores the role of social media in empowering stakeholders and encouraging active public participation in environmental governance.
Navigating Digital Accounting in Cape Coast Banks: Proficiency, Data-Security Concerns, and Training Gaps among Ghanaian Banking Professionals Nkyi, Boafo Emmanuel; Addai, Joe Appiah Akwasi
Advances in Applied Accounting Research Vol. 3 No. 3 (2025): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v3i3.598

Abstract

Purpose: The study examined how banking professionals navigate digital technology in accounting processes in Cape Coast, Ghana. It focused on technology proficiency and integration, the impact of data security, and the effects of training and collaboration on the banking sector. Research Design and Methodology: Purposive sampling was employed to collect data through questionnaires from 50 banking employees in Cape Coast. Findings and Discussion: The study showed that banking professionals in Cape Coast have largely embraced accounting technologies. While they are comfortable with digital tools and cloud-based systems, roughly one-third of staff have yet to adopt cloud solutions, and more than 40% remain unsure about automation. Data security emerged as a significant concern, with most participants expressing worry about safeguarding financial information from cyber threats. Confidence in current data management systems was reported by 48% of respondents, while 32% deemed them fair, and 6% considered them weak. Perceptions of training for new digital tools varied, with 40% rating it as fair and 42% rating it as good or very good. Implications: Digital accounting training was generally well-received for professional development; however, areas for improvement in effectiveness were identified. Demographic factors were found to have no significant influence on digital accounting constructs. It is recommended that banking institutions implement comprehensive training programs for their accountants and invest in cybersecurity measures.

Page 4 of 4 | Total Record : 37

 1   2   3   4 

Filter by Year

2023 2025


Reset
Filter By Issues
All Issue Vol. 3 No. 3 (2025): June - September Vol. 3 No. 2 (2025): February - May Vol. 3 No. 1 (2025): October - January Vol. 2 No. 3 (2024): June - September Vol. 2 No. 2 (2024): February - May Vol. 2 No. 1 (2024): October - January Vol. 1 No. 3 (2023): June - September Vol. 1 No. 2 (2023): February - May Vol. 1 No. 1 (2023): October - January