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Accounting Student Series on Emerging Trends
Published by Universitas Halu Oleo
ISSN : -     EISSN : 3124629X     DOI : https://doi.org/10.66896/asset
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 22 Documents
 1   2   3 
ANALISIS KEBIJAKAN TRANSMIGRASI DI KABUPATEN SORONG MENGGUNAKAN PENDEKATAN SPATIAL-AI La Ibal; Abdullah Galib Kilwo
Accounting Student Series on Emerging Trends Vol. 1 No. 01 (2026): Navigasi Pengelolaan Keuangan di Era Transformasi Digital dan Kepatuhan Korpor
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.01.2026.12

Abstract

This research examines the transmigration policy in Sorong Regency, Southwest Papua Province, using the QGIS Processing-based SPATIALIS-AI (Spatial Intelligence for Policy and Objective Synthesis) approach. The main objective of the study is to identify policy patterns, semantic networks across documents, and to formulate a synthesis of spatial planning objectives based on official policy documents. The analysis was conducted on eight policy documents, encompassing national, provincial, and regency regulations, which were processed using a combination of classical text network analysis and artificial intelligence (AI)-based extraction. The analysis yielded 12 dominant policy clusters, in which Cluster 0 (Spatial Planning Policy Integration), with the proposed objective of "Realizing integrated, competitive, safe, and sustainable spatial planning," ranked the highest. The findings indicate that the transmigration area in Sorong Regency has significant strategic potential, but requires stronger cross-document harmonization between the RTRW (Regional Spatial Plan), RPJMD (Regional Medium-Term Development Plan), RPJPD (Regional Long-Term Development Plan), and transmigration regulations. The Spatial-AI approach proved capable of identifying semantic connectivity that is not always apparent through manual reading, thereby serving as an effective decision-support tool for regional planners  
PENGARUH PERENCANAAN DESTINASI DAN PARTISIPASI MASYARAKAT TERHADAP KEBERLANJUTAN PARIWISATA DI TANJUNG KASUARI KOTA SORONG Murni; Rasma Widya Handyni
Accounting Student Series on Emerging Trends Vol. 1 No. 01 (2026): Navigasi Pengelolaan Keuangan di Era Transformasi Digital dan Kepatuhan Korpor
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.01.2026.13

Abstract

This study aims to analyze the influence of destination planning and community participation on tourism sustainability at Tanjung Kasuari, Sorong City. A quantitative approach using the SEM-PLS method was applied to 120 respondents selected through purposive sampling. Results indicate that: (1) destination planning has a significant positive effect on tourism sustainability (β = 0.381; T = 4.201; p = 0.000; f² = 0.158); (2) community participation has a significant positive effect on tourism sustainability (β = 0.399; T = 4.912; p = 0.000; f² = 0.173). The model explains 51.3% of tourism sustainability variance (R² = 0.513) with GoF = 0.616 (strong fit) and Q² = 0.498 (strong predictive relevance). These findings underscore the importance of synergizing comprehensive destination planning and active community participation to achieve sustainable tourism in Papua Barat Daya coastal areas.
ANALISIS KARAKTERISTIK KEMISKINAN DI PROVINSI PAPUA BARAT DAYA TAHUN 2025 Endang; Nabila
Accounting Student Series on Emerging Trends Vol. 1 No. 01 (2026): Navigasi Pengelolaan Keuangan di Era Transformasi Digital dan Kepatuhan Korpor
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.01.2026.14

Abstract

This study aims to analyze the characteristics of poverty in Southwest Papua Province in 2025 across multiple dimensions, including poverty rates, education, employment, food expenditure, and housing facilities. The data are drawn from the National Socioeconomic Survey (Susenas) Consumption and Expenditure Module for March 2025 (VSEN25.KP), conducted by Statistics Indonesia (BPS). Poverty is measured using the Cost of Basic Needs (CBN) approach with the Foster-Greer-Thorbecke (FGT) formulation. The results show that the poverty rate in Southwest Papua reached 17.95 percent in March 2025, with a total poor population of 103.57 thousand people. The poverty depth index (P1) and poverty severity index (P2) were 4.527 and 1.723, respectively, reflecting that poverty is still concentrated well below the poverty line. In terms of education, the majority of the poor completed only primary/junior secondary education (50.11%). Regarding employment, half of the poor (50.15%) were not working. Food expenditure among the poor accounted for 57.94 percent of total spending, significantly higher than the non-poor (46.36%). Access to adequate housing facilities remains a challenge, particularly in Sorong Selatan and Tambrauw. These findings underscore the need for integrated policy interventions targeting education, economic empowerment, and basic infrastructure improvement.  
DINAMIKA INDEKS KUALITAS LINGKUNGAN HIDUP DALAM NERACA TERINTEGRASI EKONOMI DAN LINGKUNGAN INDONESIA BERBASIS KETAHANAN UDARA, AIR, DAN EKOSISTEM LAUT Azwar; Aldi Suma
Accounting Student Series on Emerging Trends Vol. 1 No. 01 (2026): Navigasi Pengelolaan Keuangan di Era Transformasi Digital dan Kepatuhan Korpor
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.01.2026.15

Abstract

This study examines the dynamics of Indonesia's Environmental Quality Index (IKLH) within the System of Integrated Environmental-Economic Accounting (SISNERLING) framework, focusing on three main pillars: air quality resilience, water quality, and marine ecosystems. Using data from Statistics of Indonesia's Environment 2025 (BPS, 2025) and SISNERLING 2019–2023, this research analyzes IKLH component trends and national per-capita asset values during 2020–2024. Results show that IKLH improved from 67.32 (2020) to 72.54 (2023), driven by improvements in the Air Quality Index (IKU) and Water Quality Index (IKA); however, the Marine Water Quality Index (IKALUT) experienced concerning downward pressure. Total per-capita national wealth increased from IDR 942.47 million (2020) to IDR 1,132.76 million (2023), yet the contribution of natural resource capital remained stagnant, indicating the need for more integrated environmental management policy reform. This study contributes to the development of a SEEA-EA-based environmental accounting framework and sustainable development policy recommendations for Indonesia.
ANALISIS KARAKTERISTIK PENGGUNAAN LAHAN PERDAGANGAN JASA DAN PEMODELAN TARIKAN PERGERAKAN PADA KORIDOR JALAN GAJAH RAYA SEMARANG Ummi Hanifah; Jeklin Krosita IEK
Accounting Student Series on Emerging Trends Vol. 1 No. 01 (2026): Navigasi Pengelolaan Keuangan di Era Transformasi Digital dan Kepatuhan Korpor
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.01.2026.16

Abstract

The construction of the Central Java Grand Mosque and the opening of a new access road, namely Jalan Jolotundo, resulted in increased accessibility and land value. The impact is a change in mixed land use to trade and services which has the impact of high community movement in meeting needs and influencing traffic flow on Jalan Gajah Raya. This research aims to determine the characteristics of land use and modeling the pull of community movement. The research method used is quantitative. The sampling technique used was incidental sampling of visitors who were shopping in several stores. The analysis technique used is descriptive and multiple linear regression analysis. The variabels used are number of vehicles (X₁) distance traveled, (X₂) money spent, (X₃) availability of goods (X₄) and accessibility (X₅). From the calculations carried out, there is a strong correlation (61.8%) between variables Where the pull of community movement is influenced by the variables of the number of vehicles owned, the distance traveled and the availability of goods needed. Meanwhile, the variables of money spent and accessibility do not affect people's movements. 
PENGARUH MEDIA DIGITAL TERHADAP KREATIVITAS MENULIS SISWA Risma; Milayanti Kelbarin
Accounting Student Series on Emerging Trends Vol. 1 No. 01 (2026): Navigasi Pengelolaan Keuangan di Era Transformasi Digital dan Kepatuhan Korpor
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.01.2026.17

Abstract

This study aims to describe the utilization of digital media in basic writing instruction and to determine its effect on the writing skills of eighth-grade students. The study employed a simple quantitative descriptive method involving 25 students as the research subjects. Data were collected through observation, writing tests, and documentation of students’ written work. The research instrument consisted of a writing creativity assessment sheet covering aspects such as idea development, diction usage, story creativity, and accuracy of language use. The data were analyzed using mean scores and percentages of students’ learning outcomes. The results showed that the use of digital media had a positive effect on students’ writing skills. The average score of students’ writing creativity reached 79.2, which was categorized as good. The aspect of idea development obtained the highest score of 82, while diction usage scored 78, story creativity scored 80, and accuracy of language use scored 77. In addition, the learning mastery results indicated that 72% of the students achieved the mastery category. Observation results also revealed that 80% of the students actively participated in discussions and writing activities during the learning process. The use of digital media helped students develop ideas more easily, understand narrative structures, and independently revise their writing. Nevertheless, the implementation of digital media still faced several challenges, including limited internet access, insufficient digital devices, and limited ability to use learning applications. Therefore, infrastructure support and teacher assistance are needed to ensure that digital-based learning can be implemented optimally.
ANALISIS KELAYAKAN PERENCANAAN PEMBANGUNAN TK NEGERI CIMAHI TENGAH : SOSIAL, EKONOMI, LINGKUNGAN, DAN KEBIJAKAN Rahful Ahmad; Agus Wahyu Hidayat
Accounting Student Series on Emerging Trends Vol. 1 No. 01 (2026): Navigasi Pengelolaan Keuangan di Era Transformasi Digital dan Kepatuhan Korpor
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.01.2026.18

Abstract

This study aims to analyze the economic feasibility of the planned construction of TK Negeri Cimahi Tengah located at Jalan Panembakan Utara, RT 08/RW 06, Kelurahan Padasuka, Cimahi Tengah District, Cimahi City. Using a Multi-Criteria Analysis (MCA) approach integrating seven assessment dimensions  administrative-physical, social, economic, environmental, transportation, spatial planning, and policy-regulation  the study yields a final feasibility score of 78.00 out of 100, placing the site in the 'Feasible' category. Key findings indicate that the land is a Cimahi City Government asset with a Use Rights Certificate, eliminating the need for land acquisition costs. Primary economic benefits include reduced educational expenses for middle-to-lower-income families, increased local economic activity, and equitable access to public early childhood education. The main limiting factor is proximity to a temporary waste site requiring measured environmental mitigation. Sensitivity analysis across four weighting scenarios confirms stable feasibility classification. The findings underscore the importance of integrating economic analysis in government basic education facility feasibility studies to support equitable access and regional budget efficiency.  
KOLABORASI TIGA PILAR: MENGUNCI STABILITAS EKONOMI DAN MEMPERCEPAT HILIRISASI UNTUK INDONESIA MAJU  Gamsir
Accounting Student Series on Emerging Trends Vol. 1 No. 01 (2026): Navigasi Pengelolaan Keuangan di Era Transformasi Digital dan Kepatuhan Korpor
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.01.2026.19

Abstract

Indonesia faces a dual challenge in achieving the Golden Indonesia 2045 vision: maintaining macroeconomic stability amid global uncertainty while transforming the economic structure from raw commodity dependence to high value-added manufacturing. This study aims to formulate strategies to strengthen the synergy among the three pillars—government, business, and academia—to lock in dynamic economic stability and accelerate inclusive downstreaming and industrialization.The research employs a descriptive-analytical approach using literature review and secondary data analysis from BPS, Bank Indonesia, the Ministry of Industry, IMF, and the World Bank. The analysis focuses on downstreaming policies in the mineral and agriculture sectors as case studies. The theoretical framework applies the Triple Helix model to explain the dynamic interactions among actors in the innovation ecosystem.Findings show that Indonesia’s macroeconomic stability was maintained, with economic growth of 5.11% and inflation at 2.92% in 2025. However, structural transformation remains limited as exports are still dominated by low-complexity products. Downstreaming in nickel and cocoa has progressed, but is constrained by technological gaps, limited skilled labor, MSME financing access, and policy fragmentation. The Triple Helix synergy is key to addressing these barriers through a permanent coordination platform, MSME integration into supply chains, and strengthening applied research.Policy recommendations include establishing a National Downstreaming Coordination Council, strengthening regional innovation funds, mandating at least 30% MSME participation in strategic projects, reforming vocational education, and enhancing fiscal incentives for R&D and green technology. The implication is that inclusive downstreaming can drive high-quality, equitable, and sustainable economic growth toward Advanced Indonesia.
ANALISIS AKUNTANSI PERTANGGUNGJAWABAN DALAM PENILAIAN KINERJA PUSAT PENDAPATAN PADA PT POS INDONESIA (PERSERO) CABANG RAHA  Dewi Rizki; Ishak Awaluddin; Fitriaman
Accounting Student Series on Emerging Trends Vol. 1 No. 01 (2026): Navigasi Pengelolaan Keuangan di Era Transformasi Digital dan Kepatuhan Korpor
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.01.2026.20

Abstract

This study aims to analyze the application of responsibility accounting in revenue center performance assessment at PT. Pos Indonesia Raha Branch. The research method used was descriptive qualitative, through data collection in the form of interviews, observation, and documentation. The results show that the implementation of responsibility accounting has been running quite well through a clear organizational structure, division of authority, and accountability reports. However, revenue realization in 2023 only reached 27.48% and in 2024 decreased to only 26.94% of the set target due to internal factors such as suboptimal marketing strategies, technological limitations, and external competition from digital courier services. Therefore, the responsibility accounting system at PT. Pos Indonesia's Raha Branch needs improvement through realistic budget planning, strict oversight, and more effective operational strategies.
PERBANDINGAN PERKEMBANGAN EKONOMI DAN KETIMPANGAN DI PULAU SULAWESI Puspa
Accounting Student Series on Emerging Trends Vol. 1 No. 02 (2026): Harmonisasi Tata Kelola Keuangan: Optimalisasi Kinerja Korporasi, Akuntabilita
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.02.2026.21

Abstract

Income inequality remains one of the major challenges in regional economic development as it can hinder the equitable distribution of welfare among communities. This study aims to analyze and compare economic development and income inequality across the provinces of Sulawesi Island during the period 2016–2025. The research employs a descriptive comparative approach using secondary data obtained from Statistics Indonesia (BPS). The indicators used include Gross Regional Domestic Product (GRDP) at constant prices as a measure of economic development and the Gini Ratio as an indicator of income inequality. The findings reveal that all provinces in Sulawesi experienced positive economic growth throughout the study period. Central Sulawesi recorded the highest GRDP growth, largely driven by the expansion of the mining sector and downstream industrialization. In terms of inequality, most provinces showed a declining trend in their Gini Ratios, indicating improvements in income distribution, while West Sulawesi consistently exhibited the highest level of inequality. These findings suggest that economic growth is not necessarily accompanied by increasing income inequality. Therefore, development policies should focus not only on accelerating economic growth but also on ensuring a more equitable distribution of development outcomes across regions.

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