cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota manado,
Sulawesi utara
INDONESIA
ACCOUNTABILITY
Published by Universitas Sam Ratulangi
ISSN : 23383917     EISSN : 25974831     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
As the visions of Ministry of Research, Technology, and Higher Education of Republic of Indonesia are to improve the knowledge, technology, and the innovation then The Program of Accounting Profession Education (or PPAk), Faculty of Economics and Business, Sam Ratulangi University presents Accountability Journal as one of the efforts to support those visions.
Arjuna Subject : -
Articles 2 Documents
 1 
Search results for , issue "Vol. 15 No. 1 (2026): Accountability" : 2 Documents clear
THE USE OF FLOWCHART AS A METHOD OF SALES PROCESS ANALYSIS: A STUDY OF THE WEAKNESSES, RISKS AND EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS Adinda Naya Salsabilla; Ardhina Dwi Sabtara; Divyana Aprila Daung Salsabilla
ACCOUNTABILITY Vol. 15 No. 1 (2026): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/ja.v15i1.65817

Abstract

This study aims to analyze the sales process using flowcharts as a tool for mapping workflows in Accounting Information Systems. Flowcharts are used to identify procedural stages, decision points, and parties involved in the sales process. This study uses a literature review method to examine the types of risks that arise, including fraud, delays in authorization, and inaccurate documentation, as well as to assess the effectiveness of the Accounting Information System in supporting sales activities. The results show that flowcharts provide a clear visualization of operational flows, facilitating the evaluation of inefficiencies, risk gaps, and inaccuracies in internal controls. In addition, the use of flowcharts has been proven to help improve understanding of data integrity and document flow, thereby contributing to the improvement of the overall effectiveness of the accounting information system. This study confirms that flowcharts are an effective tool for business process analysis and development, particularly in the sales cycle. Keywords: Flowchart, Sales Process, Risk Assessment, Accounting Information System Effectiveness.
A Analysis of the Application of Sunk Costs and Relevant Costs in Advertising Cost Decision-Making at CV Lifan Jaya: Analisis Penerapan Sunk Cost Dalam Pengambilan Keputusan Penggantian Biaya Iklan Pada CV Lifan Jaya Lala, Paskalina; Mawikere, Lidia M.; Mintalangi, Syermi S.E
ACCOUNTABILITY Vol. 15 No. 1 (2026): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/ja.v15i1.66825

Abstract

This study aims to analyze the application of sunk costs and relevant costs in decision-making related to advertising expenses at CV Lifan Jaya. Data were collected through interviews and documentation of the company’s promotional activities. The results show that the annual replacement of the store signboard is classified as a sunk cost because it is routine, unavoidable, and does not affect future promotional decisions. Relevant costs at CV Lifan Jaya consist of expenses that may create new outlays, such as brochure printing and digital information optimization through Google Business Profile. The company does not incur costs for social media promotion, content creation, or paid digital campaigns; therefore, these components are not considered relevant costs. Based on the analysis, appropriate promotional decisions should focus on expenditures that provide direct marketing benefits and exclude previously incurred costs from consideration. Keywords : sunk cost, relevant cost, advertising cost, decision-making, CV Lifan Jaya.

Page 1 of 1 | Total Record : 2

 1 

Filter by Year

2026 2026


Reset
Filter By Issues
All Issue Vol. 15 No. 1 (2026): Accountability Vol. 14 No. 01 (2025): Accountability Vol. 13 No. 02 (2024): Accountability Vol. 13 No. 1 (2024): Accountability Vol. 12 No. 2 (2023): Accountability Vol. 12 No. 1 (2023): Accountability Vol. 11 No. 2 (2022): Accountability Vol 10, No 2 (2021) Vol 10, No 1 (2021) Vol 9, No 2 (2020) Vol 9, No 1 (2020) Vol 8, No 2 (2019): Accountability Vol 8, No 1 (2019): Accountability Vol 7, No 02 (2018): Accountability Vol 7, No 01 (2018): Accountability Vol 6, No 2 (2017): Accountability Vol 6, No 1 (2017): Accountability Vol 5, No 2 (2016): Accountability Vol 5, No 2 (2016): Accountability Vol 5, No 1 (2016): Accountability Vol 4, No 2 (2015): Accountability Vol 4, No 1 (2015): Accountability Vol 4, No 1 (2015): Accountability Vol 3, No 2 (2014): Accountability Vol 3, No 2 (2014): Accountability Vol 3, No 1 (2014): Accountability Vol 2, No 2 (2013): Accountability Vol 2, No 2 (2013): Accountability Vol 2, No 1 (2013): Accountability More Issue