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All Journal INTEKNA Indonesian Journal of Applied Accounting and Finance
Noor Romy Rahwani
Politeknik Negeri Banjarmasin
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Other

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HOW TO INTEGRATE XBRL INTO ACCOUNTING CURRICULUM AT BANJARMASIN STATE POLYTECHNIC Noor Romy Rahwani
INTEKNA informasi teknik dan niaga Vol 13 No 1 (2013)
Publisher : P3M Politeknik Negeri Banjarmasin

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Abstract

The purpose of this research is to develop accounting curriculums for Banjarmasin State Polytechnic (POLIBAN). The curriculums integrate the XBRL (eXtensible Business Re-porting Language) materials into their course designs. The ideal XBRL related curriculum was developed based on the course designs recommended by Debreceny and Farewell (2011). In the recommended course design, the coverage of XBRL builds in the ac-counting curriculum the same way that the breadth and depth of accounting concepts in-creases.However, when it comes to the implementation, there are some main barriers that should be taken into account i.e.  (1) Not all lecturers understand well about XBRL as the XBRL is relatively new 'topic' to most of the accounting lecturers. (2) As Indonesia GAAP Ta-xonomy has not been developed, it means that there will be no real case studies related to this taxonomy that can be developed.  (3) Developing a good XBRL related syllabus should take time. Based on those impediments, the applicable accounting curriculums that integrate the XBRL were then designed for academic year 2011/2012 via curriculum development workshop. In the Computerized Accounting Study Program, the subjects that cover the XBRL materials are Management Information System, Accounting Information System II, and Internet/Web-based Programming. In the Regular accounting Study Program, the subjects that cover the XBRL materials are “Current Issue in Accounting” The subsequent academic years (after 2011/2012), the XBRL related course design in previous academic years has to be evaluated and enhance. The accounting Department has better apply the suggestions discussed in the last chapter, so the XBRL related cour-se design recommended by Debreceny and Farewell (2011) will be eventually achieved.
Boosting Efficiency: Integrating Inventory Apps in Accounting Information Systems Noor Romy Rahwani; Manik Mutiara Sadewa; Nailiya Nikmah; Nurul Mukhlisah; Sandra Iriawan
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2023): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i2.2269

Abstract

This research explored the implications of computer-based Accounting Information Systems (AIS) in the realm of inventory transactions, aiming to enhance business efficiency through the integration of business processes within companies. While prior research had primarily focused on transitioning from manual to computerized systems, this study shifted the focus towards comprehensive integration, addressing inefficiencies such as transaction redundancies, manual handovers, and potential data inaccuracies. Employing the Software Development Life Cycle (SDLC), the research methodology emphasized analysis, design, and implementation stages. The analysis stage involved identifying gaps in existing literature, while the design stage developed document flowcharts for inventory transactions with and without integration. The implementation stage provided a technical overview of integrating the designed flowcharts using recommended software.The findings revealed that the majority of prior studies endorsed the transition to computerized systems but fell short in addressing business process integration. The proposed integration framework was demonstrated through document flowcharts, showcasing the effectiveness of computer-based AIS in minimizing inefficiencies. The study illustrated a reduction in transaction redundancies and manual handovers, leading to enhanced business efficiency, data accuracy, and consistency.In conclusion, this study advocated for a holistic approach in leveraging technology for accounting practices. It underscored the significance of integrating various functions within businesses, going beyond mere automation. The practical implementation of integration features through off-the-shelf software solutions provided actionable insights for companies seeking to optimize their business processes in the digital era
Co-Authors Manik Mutiara Sadewa Nailiya Nikmah Nurul Mukhlisah Sandra Iriawan