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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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PENGARUH BELANJA MODAL DAN TRANSFER KE DAERAH TERHADAP PDRB DI PROVINSI SULAWESI TENGGARA PDRB DI PROVINSI SULAWESI TENGGARA La Ode Samsul Barani
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.1.02.2026.33

Abstract

This study aims to analyze the effect of Capital Expenditure and Intergovernmental Transfers on Gross Regional Domestic Product (GRDP) in Southeast Sulawesi Province. This study uses secondary data covering the period 2005–2024 obtained from publications of the Central Statistics Agency (BPS) of Southeast Sulawesi Province. The analytical method employed is multiple linear regression analysis processed using EViews 14. The results indicate that Capital Expenditure has a positive and significant effect on GRDP, implying that increased capital expenditure allocation can stimulate economic activity through infrastructure development and the provision of productive public facilities. On the other hand, Intergovernmental Transfers have a negative and insignificant effect on GRDP, indicating that increased transfer funds from the central government have not been able to directly contribute to regional economic output growth. Simultaneously, Capital Expenditure and Intergovernmental Transfers have a significant effect on GRDP in Southeast Sulawesi Province.
GAYA KEPEMIMPINAN DAN EFEKTIVITAS PENGANGGARAN PARTISIPATIF: TINJAUAN LITERATUR Safaruddin; La Ode Muhammad Saum Fasihu
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.1.02.2026.34

Abstract

Participative budgeting is believed to enhance managerial performance by fostering a sense of ownership, motivation, and organizational commitment, yet its effectiveness is not universal, as it may also give rise to dysfunctional behavior such as budgetary slack. Leadership style is regarded as an important contingency variable that determines whether budget participation produces positive or dysfunctional outcomes, although prior studies still show inconsistent results. This study aims to map, synthesize, and evaluate previous research findings concerning the role of leadership style in the effectiveness of participative budgeting. The study employs a qualitative approach using a literature review design on ten scientific articles published between 2017 and 2026, analyzed through descriptive-qualitative content analysis. The findings show that budget participation consistently has a positive effect on performance, while leadership style functions both as an independent variable and as a moderating variable, with the moderating role proving more robust and capable of suppressing budgetary slack. This study contributes to strengthening contingency theory in management accounting and provides a foundation for strengthening leadership capacity in public sector budget management.
PENGARUH AKUNTANSI MANAJEMEN TERHADAP MANAJEMEN USAHA LAUNDRY TANAH ABANG Taufan Sufatriansa Awal
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.1.02.2026.35

Abstract

This study aims to analyze the influence of management accounting on laundry business management in Tanah Abang. The main focus of this research is to determine how the application of management accounting can impact financial management and operations in the laundry business, particularly in the Tanah Abang area, which is renowned for its textile and laundry industries. The method used in this study is descriptive qualitative narrative, where data is collected through in-depth interviews with laundry business owners, financial staff, and other related parties. The results of the study show that although most laundry businesses in Tanah Abang still use a simple recording system, some businesses have started implementing management accounting principles, such as cost bookkeeping, cash flow management, and budgeting planning. The application of management accounting has a positive impact on improving operational efficiency, cost control, and more mature business strategy planning. Additionally, this study also identifies challenges faced by laundry entrepreneurs in adopting management accounting, such as limited knowledge and the lack of trained human resources. The study concludes that proper management of accounting can be an important factor in improving the performance and competitiveness of laundry businesses in Tanah Abang.
DIGITALISASI SISTEM PEMBAYARAN PADA USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) DALAM MENINGKATKAN EFISIENSI DAN AKSESIBILITAS Taufan Sufatriansa Awal
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.1.01.2026.36

Abstract

This study examines the opportunities and challenges in the implementation of digital payments to enhance the productivity of Micro, Small, and Medium Enterprises (MSMEs). In the midst of the growing digital era, the use of cashless payment methods has become an important innovation to drive efficiency and competitiveness among MSME players. The research findings indicate that the adoption of cashless transactions such as QRIS platforms, bank transfers, digital wallets (E-Wallets), and card-based electronic money (E-money) can provide various benefits, such as speeding up payment processes, reducing transaction errors, and decreasing the circulation of counterfeit money, which remains a problem in some areas. However, the implementation of digital payments still faces various challenges on the ground. Some MSME sectors are still heavily dependent on cash transactions, especially in remote areas with limited internet access. Additionally, many business owners prefer conventional payment methods due to trust, security, and habit. Demographic factors also influence the effectiveness of this technology, with younger generations tending to adapt more easily to digital technologies compared to older age groups who are less familiar with digital devices. These findings suggest that to expand the benefits of payment system digitalization among MSMEs, strategic measures such as improved digital infrastructure, equitable education and socialization, and the development of applications tailored to the needs and characteristics of each business sector are required.
PENGARUH LIKUIDITAS (QR), STRUKTUR MODAL, DAN KEBIJAKAN DIVIDEN (DPR) TERHADAP NILAI PERUSAHAAN PADA SUBSEKTOR PERBANKAN YANG TERDAFTAR DI BEI Mulyati
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.1.02.2026.37

Abstract

This study aims to estimate the fair value of PT Chandra Daya Investasi Tbk (CDIA) following its Initial Public Offering (IPO) using the Discounted Cash Flow-Free Cash Flow to Firm (DCF-FCFF) and Price Earnings Ratio (PER) methods. A descriptive quantitative approach was employed using secondary data obtained from the 2025 financial statements, stock price data, and supporting publications. The analysis included financial performance evaluation, intrinsic value estimation using DCF-FCFF, and relative valuation using PER. The results indicate that CDIA achieved revenue growth of 44.77%, EBITDA growth of 288%, and net income growth of 285.26%, although part of the earnings increase was driven by non-recurring items. The DCF-FCFF method estimated a fair value of approximately IDR2,455 per share, while the PER approach produced a fair value range of IDR1,620 to IDR2,400 per share. Compared with the June 2026 market price of IDR760 to IDR960 per share, CDIA appears to be undervalued, offering a potential upside of approximately 57% to 76%. These findings suggest that combining DCF-FCFF and PER provides a more comprehensive valuation framework and supports investment decisions based on fundamental analysis.
ANALISIS NILAI PERUSAHAAN PT CHANDRA ASRI PACIFIC TBK (TPIA) SEBELUM DIKELUARKAN DARI INDEKS MSCI Mulyati
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.1.01.2026.38

Abstract

This study analyzes the company value of PT Chandra Asri Pacific Tbk (TPIA) based on its consolidated financial statements for the first quarter of 2026, within the context of the stock's exclusion from the MSCI index. The MSCI index is a globally influential benchmark for investment portfolio allocation in emerging markets, and removal of a stock from this index can trigger significant selling pressure from passive index investors. The research employs a descriptive quantitative approach using secondary data from TPIA's consolidated financial statements as of March 31, 2026. The analysis covers four financial ratio categories: profitability (GPM, NPM, ROA, ROE), liquidity (Current Ratio, Quick Ratio), solvency (DER, DAR), and activity (TAT, Inventory Turnover). Findings reveal that all financial ratios improved significantly compared to the same period in the previous year. GPM increased from 0.93% to 18.35%, NPM shifted from -3.79% to 8.53%, ROA rose from -0.19% to 1.65%, and ROE improved from -0.79% to 4.31%. The Current Ratio increased from 2.49 to 3.09 times, DER decreased from 1.65 to 1.58 times, while TAT and Inventory Turnover rose from 0.05 to 0.19 times and from 0.49 to 1.61 times, respectively. These findings indicate TPIA's fundamentals improved comprehensively, suggesting the MSCI exclusion reflects index mechanism consequences and passive investor behavior rather than deterioration of the company's financial health.
THE ROLE OF CONCENTRATED OWNERSHIP IN MODERATING THE RELATIONSHIP BETWEEN COMPANY SIZE AND CORPORATE SOCIAL RESPONSIBILITY Muhammad Zaikin
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.1.02.2026.39

Abstract

Corporate Social Responsibility (CSR) has become an important part of a company's sustainability, especially for large companies that face stakeholder pressure and higher legitimacy demands. However, ownership structure can influence how companies respond to these demands. This study aims to examine the effect of company size on CSR and the role of concentrated ownership in moderating this relationship. The study uses an explanatory quantitative approach with secondary data from annual reports and sustainability reports of non-financial companies listed on the Indonesia Stock Exchange during the 2018–2023 period. The sample consists of 27 companies with 162 firm-year observations selected using purposive sampling. CSR is measured using the Corporate Social Responsibility Disclosure Index based on GRI Standards, company size is measured using the natural logarithm of total assets, and concentrated ownership is measured based on the percentage of the largest shareholding. The analysis was conducted using panel data regression with STATA 17 through the Fixed Effect Model and robust standard error. The results show that company size has a positive and significant effect on CSR. However, concentrated ownership does not moderate the relationship between company size and CSR. These findings indicate that CSR is more related to the scale of the company and stakeholder pressure than to the level of ownership concentration.

Page 4 of 4 | Total Record : 37

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