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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
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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): 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.1.02.2026.22

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): 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.1.02.2026.23

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.

Page 3 of 3 | Total Record : 22

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