Accounting Student Series on Emerging Trends
Accounting Student Series on Emerging Trends (ASSET) is the official scientific proceeding published by the Accounting Department, Halu Oleo University. This proceeding is dedicated as a medium for the publication and dissemination of research results, ideas, and scientific papers specifically for accounting students. ASSET is published regularly four times a year (quarterly) in March, June, September, and December.
Articles
22 Documents
<![CDATA[PENGARUH LITERASI KEUANGAN DAN FINANCIAL TECHNOLOGY TERHADAP PENGELOLAAN KEUANGAN PRIBADI MAHASISWA ]]>
<![CDATA[Wahyu Dwi Sukma]]>;
<![CDATA[Andi Basru Wawo]]>;
<![CDATA[Fitriaman]]>
<![CDATA[ Accounting Student Series on Emerging Trends Vol. 1 No. 01 (2026): Navigasi Pengelolaan Keuangan di Era Transformasi Digital dan Kepatuhan Korpor ]]>
Publisher : <![CDATA[Jurusan Akuntansi, Universitas Halu Oleo ]]>
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DOI: 10.66896/asset.1.01.2026.1
<![CDATA[This study aims to determine and analyze the effect of financial literacy and financial technology on the personal financial management of students of the Accounting Department, Faculty of Economics and Business, Halu Oleo University. The sample of this study used a purposive sampling technique with a total of 92 students in the Accounting Department, Faculty of Economics and Business, Halu Oleo University. Methods of data collection using a questionnaire. Data analysis used descriptive analysis methods and multiple regression analysis with the help of the IBM SPSS Statistics version 26 program. The results of this study indicate that (1) Financial Literacy has a significant effect on Personal Financial Management. (2) Financial technology has a significant effect on Personal Financial Management. (3) Financial Literacy and Financial technology simultaneously have a significant effect on Personal Financial Management.]]>
<![CDATA[EVALUASI PENATAUSAHAAN BARANG MILIK DAERAH PADA PEMERINTAH KABUPATEN WAKATOBI ]]>
<![CDATA[Dwi Wahyuniar]]>;
<![CDATA[Andi Basru Wawo]]>;
<![CDATA[Wa Ode Aswati]]>
<![CDATA[ Accounting Student Series on Emerging Trends Vol. 1 No. 01 (2026): Navigasi Pengelolaan Keuangan di Era Transformasi Digital dan Kepatuhan Korpor ]]>
Publisher : <![CDATA[Jurusan Akuntansi, Universitas Halu Oleo ]]>
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DOI: 10.66896/asset.1.01.2026.2
<![CDATA[This study aims to evaluate the administration of regional property in Wakatobi Regency. This research uses a qualitative descriptive approach. Data collection methods are observation, interviews and documentation, researchers use qualitative data analysis techniques, namely data collection, data reduction, data presentation and conclusion drawing. The informants of this research were three (3) employees of the asset sector at the Regional Finance and Asset Agency of Wakatobi Regency. The results of this study indicate that the administration of regional milk goods at the Regional Finance and Asset Agency has not been carried out in accordance with Permendagri No. 19 of 2016 concerning Guidelines for the Management of Regional Property and Government Regulation No. 71 of 2010 concerning Government Accounting Standards, this is because the implementation related to inventory is still encountered obstacles, namely regional property that is no longer known to exist. As for reporting, it is also often late in reporting carried out by each OPD, this is due to the large number of regional property managed by these OPDs. There are also land assets that are still worth Rp.00 and do not have certificates. Problems with the administration of land fixed assets that exist at this time are caused by several factors, namely problems brought since the division with Buton Regency, grants from the community and the census of regional property has not been completed. ]]>
<![CDATA[PENGARUH KEPEMIMPINAN, KOMPETENSI DAN TEKNOLOGI INFORMASI TERHADAP AKUNTABILITAS BAGI PENGELOLA DANA DESA ]]>
<![CDATA[Mifta Imel]]>;
<![CDATA[Arifuddin]]>;
<![CDATA[Erwin Hadisantoso]]>
<![CDATA[ Accounting Student Series on Emerging Trends Vol. 1 No. 01 (2026): Navigasi Pengelolaan Keuangan di Era Transformasi Digital dan Kepatuhan Korpor ]]>
Publisher : <![CDATA[Jurusan Akuntansi, Universitas Halu Oleo ]]>
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DOI: 10.66896/asset.1.01.2026.3
<![CDATA[This study aims to determine the influence of leadership, competence, and information technology on the accountability of village fund managers in Sawerigadi Sub-district, West Muna Regency. The sample consists of all 50 village officials in Sawerigadi Sub-district who are directly involved in village financial management, selected using a saturation sampling technique. Data collection was conducted by distributing questionnaires to respondents, with measurements based on a Likert scale. The data were processed using multiple linear regression analysis. The results indicate that leadership has a positive influence on accountability; the more effective the leadership of the village head, the higher the accountability of the village fund managers. Similarly, competence significantly enhances accountability, showing that better-qualified village officials lead to improved management standards. Finally, information technology has a positive impact, suggesting that the integration of better technological tools in financial management strengthens the accountability of village fund managers in fulfilling their responsibilities.]]>
<![CDATA[ANALISIS PENYUSUNAN LAPORAN KEUANGAN RUMAH MAKAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH ]]>
<![CDATA[Nur Aina]]>;
<![CDATA[Arifuddin]]>;
<![CDATA[Safaruddin]]>
<![CDATA[ Accounting Student Series on Emerging Trends Vol. 1 No. 01 (2026): Navigasi Pengelolaan Keuangan di Era Transformasi Digital dan Kepatuhan Korpor ]]>
Publisher : <![CDATA[Jurusan Akuntansi, Universitas Halu Oleo ]]>
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DOI: 10.66896/asset.1.01.2026.4
<![CDATA[This research was conducted at Mama Winda's restaurant, which is one of the MSMEs in Bombana Regency. This study aims to compile financial reports based on Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) at Mama Winda's restaurant. This research use desciptive qualitative approach. Meanwhile, the data collection methods used were interviews, documentation and literature study. The results of this study indicate that Mama Winda's restaurant has not prepared financial reports in accordance with SAK EMKM because the recording of financial reports is only in the form of recording purchase transactions such as purchases of raw materials, equipment, and equipment in its business activities. The obstacles faced so that SAK EMKM was not implemented in the preparation of financial reports were caused by two factors, namely internal factors and external factors. ]]>
<![CDATA[PENGARUH SIMPANAN DAN PINJAMAN ANGGOTA KOPERASI TERHADAP SISA HASIL USAHA ]]>
<![CDATA[Siska]]>;
<![CDATA[Husin]]>;
<![CDATA[Fitriaman]]>
<![CDATA[ Accounting Student Series on Emerging Trends Vol. 1 No. 01 (2026): Navigasi Pengelolaan Keuangan di Era Transformasi Digital dan Kepatuhan Korpor ]]>
Publisher : <![CDATA[Jurusan Akuntansi, Universitas Halu Oleo ]]>
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DOI: 10.66896/asset.1.01.2026.5
<![CDATA[This study aims to examine and determine the effect of Member Deposits and Loans on the Remaining Cooperative Business Results at the Savings and Loans Cooperative of the Women's Amanah Economic Institution. The type of research in this study is quantitative research. The data sources used are secondary data in the form of member deposit records, member loans and remaining operating results. The data collection method in this study used documentation. The research methods used are descriptive analysis methods and multiple linear regression analysis with the help of IBM SPSS Statistical Version 25 software application. The results of this study show that (1) Deposits of partial members have a significant and positive effect on the remaining operating results of the cooperative. (2) Member loans have a significant and partial positive effect on the remaining operating results. (3) Member deposits and member loans simultaneously or jointly have a significant and positive influence on the remaining operating results. ]]>
<![CDATA[PENGARUH NON PERFORMING LOAN DAN LOAN TO DEPOSIT RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Alya Putri]]>;
<![CDATA[Emillia Nurdin]]>;
<![CDATA[Andi Muhammad Fuad Ramadhan Basru]]>
<![CDATA[ Accounting Student Series on Emerging Trends Vol. 1 No. 01 (2026): Navigasi Pengelolaan Keuangan di Era Transformasi Digital dan Kepatuhan Korpor ]]>
Publisher : <![CDATA[Jurusan Akuntansi, Universitas Halu Oleo ]]>
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DOI: 10.66896/asset.1.01.2026.7
<![CDATA[This study aims to analyze the effect of Non-Performing Loan (NPL) and Loan to Deposit Ratio (LDR) on stock prices of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Stock prices are viewed as a reflection of investors’ perceptions of company performance and risk; therefore, financial ratios that represent asset quality and bank liquidity become important information in investment decision- making. This study employs a quantitative approach using secondary data in the form of annual financial statements and stock prices on the publication date of the annual reports. The research sample consists of 19 banking companies with a total of 57 observations, selected using purposive sampling. Data analysis is conducted using panel data regression, with the best estimation model determined through the Chow test, Hausman test, and Lagrange Multiplier test, resulting in the Random Effect Model as the most appropriate estimation model. The results indicate that, Non-Performing Loan (NPL) has a negative effect on stock prices, suggesting that an increase in credit risk reduces investor confidence. Meanwhile, Loan to Deposit Ratio (LDR) has no effect on stock prices, indicating that bank liquidity levels are not necessarily a primary consideration for investors in evaluating banking stocks These findings support signaling theory, in which information related to credit risk is more strongly responded to by the market than liquidity indicators. This study is expected to serve as a reference for investors, bank management, and regulators in understanding the factors influencing stock price movements in the banking sector. ]]>
<![CDATA[PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Reva Anastasia]]>;
<![CDATA[Andi Basru Wawo]]>;
<![CDATA[Safaruddin]]>
<![CDATA[ Accounting Student Series on Emerging Trends Vol. 1 No. 01 (2026): Navigasi Pengelolaan Keuangan di Era Transformasi Digital dan Kepatuhan Korpor ]]>
Publisher : <![CDATA[Jurusan Akuntansi, Universitas Halu Oleo ]]>
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DOI: 10.66896/asset.1.01.2026.8
<![CDATA[This study aims to analyze the effect of Non-Performing Loan (NPL) and Loan to Deposit Ratio (LDR) on stock prices of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. Stock prices are viewed as a reflection of investors' perceptions of company performance and risk; therefore, financial ratios that represent asset quality and bank liquidity become important information in investment decision-making. This study employs a quantitative approach using secondary data in the form of annual financial statements and stock prices on the publication date of the annual reports. The research sample consists of 19 banking companies with a total of 57 observations, selected using purposive sampling. Data analysis is conducted using panel data regression, resulting in the Random Effect Model as the most appropriate estimation model. The results indicate that Non-Performing Loan (NPL) has a negative effect on stock prices, suggesting that an increase in credit risk reduces investor confidence. Meanwhile, Loan to Deposit Ratio (LDR) has no significant effect on stock prices, indicating that bank liquidity levels are not necessarily a primary consideration. These findings support signaling theory, where credit risk information is more strongly responded to by the market. ]]>
<![CDATA[PENGARUH RETURN ON ASSET DAN DEBT TO EQUITY RATIO TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Sitti Anugrah]]>;
<![CDATA[La Ode Anto]]>;
<![CDATA[Safaruddin]]>
<![CDATA[ Accounting Student Series on Emerging Trends Vol. 1 No. 01 (2026): Navigasi Pengelolaan Keuangan di Era Transformasi Digital dan Kepatuhan Korpor ]]>
Publisher : <![CDATA[Jurusan Akuntansi, Universitas Halu Oleo ]]>
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DOI: 10.66896/asset.1.01.2026.9
<![CDATA[This study examines the effect of Return on Assets and Debt to Equity Ratio on Tax Avoidance in coal mining sub sector companies listed on the Indonesia Stock Exchange from 2019 to 2024. ROA is used as a proxy for profitability, while DER represents leverage. Tax Avoidance is measured using the Effective Tax Rate (ETR). The study employs a quantitative approach using secondary data obtained from companies’ annual financial statements. Purposive sampling was applied, resulting in a sample of 21 companies. Panel data regression analysis was conducted using EViews 13 software. The results indicate that Return on Assets has a significant effect on Tax Avoidance, and Debt to Equity Ratio also significantly affects Tax Avoidance. Additionally, Return on Assets and Debt to Equity Ratio simultaneously have a significant influence on Tax Avoidance. These findings suggest that company profitability and capital structure play a crucial role in influencing tax avoidance practices through tax planning strategies that remain compliant with applicable tax regulations. ]]>
<![CDATA[KESALAHAN KONSEPTUAL DALAM AKUNTANSI: STUDI DESKRIPTIF PADA MAHASISWA ]]>
<![CDATA[Hasnidar Hasnidar]]>
<![CDATA[ Accounting Student Series on Emerging Trends Vol. 1 No. 02 (2026): Harmonisasi Tata Kelola Keuangan: Optimalisasi Kinerja Korporasi, Akuntabilita ]]>
Publisher : <![CDATA[Jurusan Akuntansi, Universitas Halu Oleo ]]>
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DOI: 10.66896/asset.1.2.2026.10
<![CDATA[Conceptual errors in accounting are not exclusive to introductory courses; they persist and take more complex forms in intermediate-level courses. This study aims to describe the types of conceptual errors most frequently observed among accounting students during the teaching of Intermediate Financial Accounting 1 and 2, and to explore the contributing factors underlying these errors based on direct classroom experience. Using a qualitative descriptive approach grounded in practitioner observation, data were gathered through systematic classroom observation, analysis of student assignments and examination scripts, and informal reflective discussions with students across multiple semesters. Two dominant themes of conceptual error were identified that (1) misunderstanding of the recoverable amount concept and impairment recognition under PSAK 48; and (2) confusion in distinguishing temporary and permanent differences in deferred tax accounting under PSAK 46. Contributing factors include weak retention of foundational concepts from prior accounting courses, difficulty abstracting multi-standard interactions, and over-reliance on procedural memorization. This study contributes to accounting education literature by offering classroom-grounded, observational insights into conceptual error patterns at the intermediate level, with practical implications for instructors of intermediate accounting courses.]]>
<![CDATA[PRAKTIK MENABUNG DAN BERINVESTASI PADA MAHASISWA AKUNTANSI GENERASI Z ]]>
<![CDATA[Hasnidar]]>
<![CDATA[ Accounting Student Series on Emerging Trends Vol. 1 No. 01 (2026): Navigasi Pengelolaan Keuangan di Era Transformasi Digital dan Kepatuhan Korpor ]]>
Publisher : <![CDATA[Jurusan Akuntansi, Universitas Halu Oleo ]]>
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DOI: 10.66896/asset.1.01.2026.11
<![CDATA[Penelitian ini bertujuan untuk menganalisis praktik menabung dan berinvestasi pada mahasiswa akuntansi Generasi Z dalam konteks pembelajaran mata kuliah pasar modal dan manajemen portofolio. Penelitian menggunakan pendekatan kualitatif deskriptif dengan metode observasi kelas dan wawancara mendalam terhadap mahasiswa akuntansi. Hasil penelitian menunjukkan bahwa sebagian besar mahasiswa telah memiliki kebiasaan menabung, namun masih bersifat reaktif dan berorientasi jangka pendek, terutama untuk kebutuhan darurat. Partisipasi dalam aktivitas investasi masih tergolong rendah, yaitu hanya sekitar 15,7% mahasiswa yang telah berinvestasi secara aktif, meskipun mereka memiliki akses terhadap pengetahuan investasi melalui pembelajaran akademik. Temuan ini mengindikasikan adanya kesenjangan antara literasi keuangan dan perilaku aktual (knowledge-behavior gap). Faktor yang memengaruhi perilaku menabung dan investasi meliputi aspek psikologis, sosial, finansial, serta kemudahan akses teknologi melalui fintech. Di sisi lain, pembelajaran mata kuliah pasar modal terbukti berperan sebagai katalis dalam mendorong minat dan inisiasi investasi mahasiswa. Penelitian ini merekomendasikan integrasi pembelajaran berbasis praktik dan pengalaman dalam kurikulum untuk meningkatkan kualitas perilaku keuangan mahasiswa secara berkelanjutan.]]>
