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Advances in Applied Accounting Research
Published by Yayasan Pendidikan Bukhari Dwi Muslim
ISSN : -     EISSN : 29858186     DOI : https://doi.org/10.60079
Core Subject : Economy,
Economics, Econometrics & Finance
Founded in 2023, Advances in Applied Accounting Research publishes original research that promises to advance our understanding of accounting over diverse topics and research methods. This Journal welcomes research of significance across a wide range of primary and applied research methods, including analytical, archival, experimental, survey and case study. The journal encourages articles of current interest to accounting scholars with high practical relevance for organizations or the larger society. We encourage our researchers to look for new solutions to or new ways of thinking about practices and problems, as well as invite well-founded critical perspectives.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 15 Documents
 1   2 
Comparison of Hotel Room Costs and Activity Based Costing System Using Hotel Sarlime Calculation Asriani Junaid
Advances in Applied Accounting Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i1.30

Abstract

This study aims to compare the cost of hotel rooms and the Activity Based Costing system using the Hotel Sarlim calculation. The type of data in this study is descriptive and quantitative. Data collection methods used to obtain data in this study are interviews and documentation. The analytical method used in this study is a descriptive analysis method that shows and compares the method of calculating the Cost of Hotel rooms which has been applied so far by using the Activity Based Costing System. There is a difference between the cost of the room determined by the Sarlim hotel management and the implementation of the Activity Based Costing System. The calculation of hotel room prices using the ABC method is carried out in 2 stages. The first stage of costs is traced to activities that incur costs and the second stage is to charge activity costs to products; the calculation of hotel room rental prices can be applied because the analysis uses the ABC System method according to the activities consumed in each room type..
Inventory Management Analysis in Creating Corporate profits Hamzah Ahmad
Advances in Applied Accounting Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i1.33

Abstract

This research was conducted at PT. Ade Sultra Persada which is located on Jl. Y. Wayong ByPass Lepo-lepo, Kendari, Southeast Sulawesi. The object of this research is inventory management in creating profit that uses in addition to the period order quantity method, it also uses the last-in-first-out (LIFO) method. Sources of data used are observations and interviews of tax and accounting staff. Secondary data sources are income statements and cash flow statements, lists of assets, depreciation, and annual tax returns. The analytical method used in this research is descriptive analysis. inventory management PT. Ade Sultra Persada The gas station unit is not in accordance with the applicable Organizational Work Procedures (TKO). The fuel supply storage depot must be strategically located, in order to avoid flooding like several years ago, to anticipate the occurrence of losses caused by the fuel distribution pipe not being managed properly, it is still necessary to check periodically to avoid fuel evaporation caused by the pipe, when to fill up supplies. The fuel in the depot has not been controlled properly, resulting in the company experiencing losses or decreasing profits due to evaporation
Employee Payroll Accounting System and Procedure Analysis Putri Aisyah Salsabila
Advances in Applied Accounting Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i1.34

Abstract

This study aims to determine the payroll accounting system and procedures for employees at PT. Makassar Cellular Telecommunications. Sources of data used are primary data with data collection techniques of observation, interviews, and documentation. Data analysis used descriptive qualitative technique, namely descriptive analytical method that compares the existing theory with the results of the research collected. The results of the study indicate that the payroll accounting system includes related functions, namely staffing, payroll section maker, timekeeping section, accounting section and finance section. Documents used in the payroll accounting system include supporting documents for salary changes, recapitulation of payroll registers, salary statements and proof of cash outflows. The accounting records used are general journals. Payroll procedures include procedures for recording time, procedures for making payroll, recording procedures for making proof of payment and procedures for paying salaries. Internal controls implemented include organization, authorization systems and recording procedures as well as healthy practices. This is also supported by the company's technological developments. Based on the results of these studies, it is known that the payroll accounting system of PT. Makassar Cellular Telecommunication has been effective and efficient.
Determination of the Company's Cost of Production Amiruddin Amiruddin
Advances in Applied Accounting Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i1.35

Abstract

This study aims to test and analyze the determination of the cost of production at CV. N Furniture Makassar. Data collection uses primary data obtained from the 2018 financial report CV. N Furniture Makassar. The results of these financial statements have been processed using the Full Costing method in seeing the determination of the cost of production of cabinets and chairs. Based on the research results prove that the determination of the cost of production at CV. N Furniture still uses the traditional system. Accounting treatment of damaged products in CV. N Furniture uses a method that is not in accordance with the existing theory, namely CV. N Furniture does not take into account the cost of damaged products because according to the company, damaged products are failed products and production costs for damaged products are charged to the finished product which is good.
Income Tax Calculation and Deposit Analysis Kirana Ikhtiari
Advances in Applied Accounting Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i1.36

Abstract

The purpose of this study was to determine whether the calculation of income tax article 22 on the procurement of goods at the Education Office of Tana Toraja Regency has been carried out properly in accordance with the Regulation of the Minister of Finance Number 154/PMK.03/2010 and to determine whether the payment of income tax article 22 on procurement goods at the Tana Toraja Regency Education Office have been carried out properly in accordance with the Minister of Finance Regulation Number 242/PMK.03/2014. This research method is descriptive qualitative and quantitative descriptive by using interview and documentation method. Data analysis using Descriptive Analysis. The results of the study found that: (1) the calculation of income tax article 22 on the procurement of goods at the Education Office of Tana Toraja Regency has been carried out properly in accordance with the Regulation of the Minister of Finance Number 154/PMK.03/2010; and (2) the payment of income tax article 22 on the procurement of goods at the Education Office of Tana Toraja Regency has been carried out properly in accordance with the Regulation of the Minister of Finance Number 242/PMK.03/2014.
Financial Performance Analysis Using the Economic Value Added Method Andi Jenni Indriakati
Advances in Applied Accounting Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i2.89

Abstract

The goal of this research was to use Economic Value Added (EVA) analysis to the evaluation of IDX-traded cosmetics companies' performance. Companies in the cosmetics industry that were trading on the Indonesia Stock Exchange were the subjects of this analysis. A sample of financial statements from 2017-2019 was utilized to analyze the performance of cosmetics companies trading on the Indonesia Stock Exchange. Values and statistics culled from audited financial accounts constitute the quantitative data used in this analysis. Financial statement records of cosmetic companies registered on the Indonesia Stock Exchange serve as the secondary data source for this analysis. This study employed a descriptive approach to analysis to detail how the EVA technique evaluates financial performance. This research found that PT Mustika Ratu Tbk and PT Martina Berto Tbk have positive EVA values. A negative EVA value indicates poor financial performance, as in the case of PT. Mandom Indonesia Tbk, whose value is positive. In cases when the value is negative, it shows that the company is having financial difficulties.
Analysis of Papua Provincial Government's Implementation of Accrual-Based Local Government Financial Reporting Yaya Sonjaya
Advances in Applied Accounting Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i2.96

Abstract

This research is associative research, which aims to explain the effect of education level, work experience, training and position on the application of accrual-based financial report preparation in the Papua Province Regional Government OPD. The sample technique in this study uses nonprobability sampling with purposive sampling technique, with a population and sample size of 70 respondents. Based on the results of the t test analysis, it shows that partially the level of education, work experience, training and position have a positive and significant effect on the application of accrual-based financial report preparation. Based on the results of the F test analysis, it is obtained that the T count is 197.541> from the T table with a significance level of 000, it can be concluded that simultaneously the variables of education level, work experience, training and position have a positive and significant effect on the application of accrual-based financial report preparation in the OPD of the Papua Province Regional Government with the acquisition of the adjusted r-square value shows a number of 0.920, meaning that the variables of education level, work experience, training and position contribute 92.0% to the application of accrual-based financial report preparation while the remaining 8.0% is influenced or explained by other variables not included in this research model.
How Good Corporate Governance Influences Company Value through Financial Performance Muslim Muslim
Advances in Applied Accounting Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i2.97

Abstract

This study seeks to determine the relationship between Good Corporate Governance and Company Value, with Financial Performance as an Intervening Variable, for LQ 45 companies listed on the Indonesia Stock Exchange. This research utilizes quantitative methodology. The source of data for this study is secondary data. Using the technique of purposive sampling, a sample of 31 companies was obtained from a population of 45 companies based on predetermined criteria. Classic assumption testing, multiple linear regression analysis, and hypothesis testing are employed as the method of analysis. Good Corporate Governance has a positive and statistically significant effect on firm value, Good Corporate Governance has a positive and statistically significant effect on Financial Performance, Financial Performance has a positive and statistically significant effect on Firm Value, and Good Corporate Governance has a significant effect on firm value via financial performance.
Moderating role of human resource competence: Information technology and internal control's impact on regional financial report quality Allung Prasetio; Jamaluddin Majid; Muhammad Sapril Sardi Juardi
Advances in Applied Accounting Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i2.98

Abstract

This study's objective is to examine the influence of information technology and internal control on the quality of financial reports, with HR competency functioning as a moderator. This is a quantitative investigation with a focus on causation. This study's population comprised of SKPD Luwu Utara Regency Government employees and staff with at least one year of service. With 52 respondents, the sampling technique employed was a purposive one. This investigation utilizes primary data collected directly via questionnaires. Using standard assumption tests, such as normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests, the results of the questionnaire have been examined for their validity and dependability. Methods for testing hypotheses include multiple linear regression analysis and moderate regression analysis with an interaction approach. Using the application program SPSS 25, the analysis was conducted. Internal control has a positive and statistically significant influence on the quality of financial reports, whereas information technology has no such effect. According to the moderation analysis, HR competence can moderate the relationship between information technology and financial report quality but not the relationship between internal control and financial report quality.
Internal Control System for Cash Receipts in Hospitals Ummu Kalsum; Kirana Ikhtiari
Advances in Applied Accounting Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i2.102

Abstract

An organization's internal controls are the checks and balances in place to keep the business running smoothly and safeguard its assets, particularly its cash reserves. The Makassar Regional General Hospital is the focus of this study because it is a public hospital controlled by the Makassar City government. The research was conducted to assess the efficacy of the internal control system for cash receipts. The descriptive approach was used to analyze the data collected on the internal control system for cash receipts at the Makassar Regional General Hospital. Both primary and secondary sources are employed to compile the qualitative data used. Methods of gathering information via interviews and observations. Based on the study's findings, it can be determined that the Makassar Regional General Hospital has a good cash receipts internal control system in place, with some room for improvement.

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