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Si Made Ngurah Purnaman
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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 37 Documents
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ANALISIS POLA PERTUMBUHAN DAN TRANSFORMASI STRUKTUR EKONOMI DI SULAWESI TENGGARA Zainuddin Saenong
Accounting Student Series on Emerging Trends Vol. 1 No. 02 (2026): Sinergi Akuntansi, Tata Kelola, dan Pembangunan Ekonomi — Kajian Multisektoral
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.02.2026.22

Abstract

This study aims to analyze economic growth patterns and structural transformation in Southeast Sulawesi during 2015–2025. The study used a descriptive quantitative approach with secondary data from Gross Regional Domestic Product (GRDP) and Gross Domestic Product (GDP) by business sector. The analytical methods applied were Location Quotient (LQ) and Shift Share. The results show that the mining and quarrying sector, agriculture, forestry and fisheries sector, construction sector, and several service sectors are categorized as basic sectors. Meanwhile, the manufacturing industry sector remains a non-basic sector despite showing an increasing trend. Shift Share analysis indicates that the manufacturing industry sector has the highest competitive advantage due to the development of nickel downstream industries. Overall, Southeast Sulawesi is experiencing a gradual structural transformation from a primary-sector-based economy toward a more diversified economy through the strengthening of manufacturing industries and modern service sectors.
ANALISIS PENERAPAN SISTEM DAN PROSEDUR PENERIMAAN DAN PENGELUARAN KAS PADA PERUSAHAAN UMUM DAERAH PASAR KOTA KENDARI Fitria Desy; Ishak Awaluddin; Tuti Dharmawati
Accounting Student Series on Emerging Trends Vol. 1 No. 02 (2026): Sinergi Akuntansi, Tata Kelola, dan Pembangunan Ekonomi — Kajian Multisektoral
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.02.2026.23

Abstract

This study aims to analyze the implementation of cash receipt and cash disbursement systems and procedures at the Perusahaan Umum Daerah Pasar Kota Kendari. The accounting system plays an important role in supporting the effectiveness of financial management due to the high intensity of cash receipt and cash disbursement transactions in operational activities. This research employs a descriptive qualitative method, with data collected through interviews, observations, and documentation. The research findings indicate that the cash receipt system is still implemented using conventional methods, specifically cash-based payments for market management retribution activities. This condition potentially leads to delays in financial reporting and fund misappropriation, resulting in discrepancies between physical cash on hand and the actual amounts deposited, as well as weak segregation of duties between cash receiving and recording functions. Meanwhile, the cash disbursement procedures have not been fully conducted through strict authorization mechanisms, and internal control has not been implemented optimally. Although the cash receipt and disbursement systems and procedures have been established, their implementation has not yet fully complied with standard operating procedures and the applicable regulations.
EXPLORING MARKETING-BASED REAL EARNINGS MANAGEMENT IN ESG-ORIENTED FIRMS Nurul Ittaqullah
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.1.01.2026.24

Abstract

Environmental, social, and governance (ESG) orientation has become a critical component of corporate strategy, encouraging firms to pursue long-term value creation while maintaining accountability to diverse stakeholders. However, firms remain subject to short-term earnings pressures that may motivate managers to engage in real earnings management (REM) through operational decisions. Among various discretionary expenditures, marketing investments represent a unique channel of REM because they are strategically important yet easily adjustable. This study explores the role of marketing investments as a channel of REM in ESG-oriented firms through a systematic literature review. Following the PRISMA framework, the review synthesizes studies published between 2015 and 2026 across the fields of accounting, marketing, sustainability, and corporate governance. The findings indicate that while ESG-oriented firms generally exhibit stronger governance structures and lower tendencies toward earnings management, ESG commitments do not necessarily eliminate incentives for opportunistic managerial behavior. Marketing investments, particularly digital marketing expenditures, emerge as a potentially important but underexplored mechanism through which firms may balance earnings targets and stakeholder expectations. This review contributes by integrating fragmented literature and proposing future research directions on marketing-based REM within ESG-oriented organizations.
ANALISIS SISTEM AKUNTANSI PENGADAAN DAN PENDISTRIBUSIAN BERAS PADA PERUSAHAAN UMUM BADAN URUSAN LOGISTIK (BULOG) SUB DIVISI REGIONAL BAUBAU Astria Putri Ning; Ishak Awaluddin; Fitriaman
Accounting Student Series on Emerging Trends Vol. 1 No. 02 (2026): Sinergi Akuntansi, Tata Kelola, dan Pembangunan Ekonomi — Kajian Multisektoral
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.02.2026.25

Abstract

The purpose of this study is to analyze the accounting system used in the process of rice procurement and distribution at Perum BULOG Sub Divre Baubau, as well as to evaluate the effectiveness of its implementation in practice. The research method applied is descriptive qualitative, with data collected through interviews, observations, and documentation.The results of the study indicate that the accounting system for rice procurement through Mitra Kerja and the distribution system through Rumah Pangan Kita (RPK) have been carried out in accordance with Perum BULOG’s standard operating procedures (SOP). However, there are still some manual stages, so the procurement and distribution processes are not yet fully optimal. This study recommends improvements to the workflow by using existing documents, such as the Lembar Hasil Pemeriksa Kualitas (LHPK) and Nota Timbang, to automatically trigger the payment process in order to increase efficiency and transparency. It also suggests a one‑step submission and ordering system to speed up the delivery of goods. These recommendations are expected to enhance the efficiency, effectiveness, and accountability in managing rice at Perum BULOG Sub Divre Baubau.
INTEGRASI EKONOMI CHINA-ASEAN DAN SEKTOR MANUFAKTUR DOMESTIK: SINTESIS LITERATUR ATAS SALURAN SPILLOVER, KAPASITAS ABSORPTIF, DAN RISIKO DISPLACEMENT Puspa
Accounting Student Series on Emerging Trends Vol. 1 No. 02 (2026): Sinergi Akuntansi, Tata Kelola, dan Pembangunan Ekonomi — Kajian Multisektoral
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.02.2026.27

Abstract

Deepening China-ASEAN economic integration intensifies debate on whether Chinese trade and investment generate productivity spillovers or displace ASEAN domestic manufacturing. This article reviews published studies (1993–2024) to identify mechanisms and conditional factors shaping FDI spillover effects. Based on narrative synthesis by spillover channels and investor origin, findings show vertical (backward/forward) linkages consistently yield positive effects more than horizontal channels, while impact magnitude is moderated by domestic absorptive capacity, investor origin, and institutional integration schemes. This article contributes a conceptual framework and identifies research gaps particularly the specification of Chinese investors and geographic coverage beyond Vietnam-Indonesia to guide future research agendas.
PELUANG DAN TANTANGAN USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) DI INDONESIA DALAM MENGHADAPI TRANSFORMASI DIGITAL DAN STANDARDISASI PRODUK: SEBUAH TINJAUAN LITERATUR SISTEMATIS La Ode Muhammad Saum
Accounting Student Series on Emerging Trends Vol. 1 No. 02 (2026): Sinergi Akuntansi, Tata Kelola, dan Pembangunan Ekonomi — Kajian Multisektoral
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.02.2026.28

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of the Indonesian economy, yet their competitiveness is increasingly determined by their ability to adopt digital technology and meet product standardization requirements. This study aims to map, synthesize, and evaluate previous research findings concerning the opportunities and challenges faced by Indonesian MSMEs across four thematic clusters: financial technology adoption, digital marketing and information technology, halal certification, and utilization of public market events. The study employs a qualitative approach using a literature review design on nine scientific articles published between 2022 and 2025, analyzed through descriptive-qualitative content analysis. The findings show that MSMEs consistently gain opportunities in the form of market expansion, transaction efficiency, and increased competitiveness, while persistently facing challenges related to limited digital literacy, financial constraints, human resource capacity, and infrastructure gaps. This study contributes to strengthening the conceptual understanding of MSME digital transformation and provides a foundation for designing more targeted government assistance programs.
INTEGRASI SISTEM INFORMASI AKUNTANSI DENGAN TEKNOLOGI BIG DATA DAN ARTIFICIAL INTELLIGENCE: TINJAUAN LITERATUR SISTEMATIS Si Made Ngurah
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.1.01.2026.29

Abstract

This study aims to map the trends, benefits, challenges, and integration models of Big Data and artificial intelligence (AI) in accounting information systems (AIS) during the period 2020 to 2025. The method employed is a systematic literature review (SLR) adopting the PRISMA 2020 (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) framework. The literature search was conducted on the Scopus database using Boolean keywords combining terms related to AIS, Big Data, and AI. From 582 articles identified, the selection process yielded 50 articles meeting all inclusion criteria for further analysis. The findings reveal that publication trends have grown consistently, with machine learning as the most dominantly applied AI technology (60%), followed by natural language processing (36%) and robotic process automation (28%). Key benefits of integration include improved operational efficiency, data accuracy, fraud detection, and faster decision-making. The most significant challenges involve data security and privacy, availability of skilled human resources, high implementation costs, and immature regulatory frameworks. This study also identifies the need for longitudinal research, exploration of AI ethics, and development of adoption frameworks for small and medium-sized accounting organizations.
KEPEMIMPINAN ETIS DAN KEPERCAYAAN BAWAHAN  SUATU TINJAUAN LITERATUR Safaruddin
Accounting Student Series on Emerging Trends Vol. 1 No. 02 (2026): Sinergi Akuntansi, Tata Kelola, dan Pembangunan Ekonomi — Kajian Multisektoral
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.02.2026.30

Abstract

This article aims to conduct a systematic literature review on the construct of ethical  leadership  and  its  relationship  with  subordinate  trust.  Through  the analysis of various empirical and theoretical studies, this article examines the concepts, dimensions, and mechanisms of ethical leadership that contribute to  the  formation  of  subordinate  trust.  Findings  from  the  literature  review consistently demonstrate that ethical leadership is positively associated with subordinate  trust  through  mechanisms  of  social  learning,  social  exchange, and  value  internalization.  Leaders  who  exhibit  integrity,  honesty,  fairness, care,  and  altruistic  behavior  have  been  shown  to  build  strong  trust  among subordinates,  which  ultimately  has  a  positive  impact  on  performance, commitment, and organizational well-being. 
PENGELOLAAN ZAKAT INFAQ DAN SEDEKAH DALAM PENINGKATAN USAHA MUSTAHIK PELAKU UMKM DI KOTA KENDARI Nuddin
Accounting Student Series on Emerging Trends Vol. 1 No. 02 (2026): Sinergi Akuntansi, Tata Kelola, dan Pembangunan Ekonomi — Kajian Multisektoral
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.02.2026.31

Abstract

This research was conducted using a qualitative descriptive analysis approach, the method of data collection was started by field observations, followed by direct interviews with selected respondents supported by documents. The research analysis used descriptive analysis with the aim of presenting accurate information about the condition of the respondents to answer the initial research objectives. The results of the study found that the collection of infaq and alms zakat funds in the research area of Baznas, Kendari City, was mostly ASN (State Civil Apparatus) in accordance with Law No. 450/4196 of 2022. It is obligatory to pay zakat by 2.5%. Meanwhile, the impact of the distribution of zakat, infaq and alms funds, especially for MSME recipients, has not reached the expected target due to the low level of direct assistance distributed.
EVALUASI MODEL ALTMAN Z-SCORE PADA KONDISI NEGATIVE EQUITY: STUDI KASUS PT WIJAYA KARYA TAHUN 2025 Si Made Ngurah
Accounting Student Series on Emerging Trends Vol. 1 No. 02 (2026): Sinergi Akuntansi, Tata Kelola, dan Pembangunan Ekonomi — Kajian Multisektoral
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.02.2026.32

Abstract

This study analyzes the ability of the Altman Z-Score model in predicting financial distress at PT Wijaya Karya (Persero) Tbk from 2022 to 2025. The method employed is descriptive quantitative using documentation of audited annual consolidated financial statements. Data components include working capital, retained earnings, EBIT, market value equity, and net sales relative to total assets. The results indicate that WIKA's Z-Score consistently remained in the distress zone (Z < 1.81) for four consecutive years. In 2022, the Z-Score was recorded at 0.35, improved slightly to 0.43 in 2023, then declined to 0.30 in 2024 and collapsed to negative 0.06 in 2025. The three primary drivers of degradation were retained earnings shifting to negative reflecting negative equity conditions, consecutive negative EBIT signaling operational failure, and working capital erosion indicating liquidity pressure. The most significant finding is the three-year temporal gap between the early Z-Score warning signal (2022) and the filing of four PKPU claims (March 2025) along with trading suspension by the Indonesia Stock Exchange (late 2025). This gap demonstrates that Z-Score provides adequate early warning but was not optimally responded to by stakeholders. The model exhibits limitations in handling negative equity and implicit government guarantees typical of state-owned construction enterprises, yet the directional prediction signal remains valid.

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