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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 
Compliance with Financial Accounting Standards in Village-Owned Enterprises: An Examination of Financial Report Presentation for Entities without Public Accountability Winarti Winarti; Jumriani Jumriani; Muhammad Akbardin; Andi Rahmatullah Mangga; Randy Mauna
Advances in Applied Accounting Research Vol. 1 No. 3 (2023): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i3.125

Abstract

Purpose: This research aimed to understand the presentation of financial reports by SAK-ETAP at BUMDes Amanah Lembang Lohe. Study design/methodology/approach: The research utilized primary and secondary data sources. Primary data was collected through observations, interviews with authorized parties, and research on the company. Secondary data included published data collectors and a brief company history. Data collection methods involved interviews, direct question, and answer sessions with BUMDes management, and collecting documents and archives from BUMDes Amanah Lembang Lohe. The analytical method used was descriptive qualitative. Findings: The research findings indicate that the preparation of financial reports by SAK-ETAP at the Amanah Lembang Lohe Village-Owned Enterprise has not been implemented. This is due to several inhibiting factors that make it difficult for managers to present reports based on financial accounting standards. Originality/value: This research provides insights into the challenges faced by BUMDes Amanah Lembang Lohe in presenting financial reports aligned with SAK-ETAP and identifies obstacles that need to be addressed for effective reporting
Apparatus Competence, Internal Control System, Information Technology Utilization and Accountability of Village Fund Allocation Management Nurtisatul Mukarramah
Advances in Applied Accounting Research Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i1.144

Abstract

Purpose: This research aims to determine and analyze the influence of apparatus competency, internal control systems, and information technology on village government accountability in managing village fund allocations. Research Design and Methodology: The data analysis method that will be carried out consists of descriptive statistical analysis, validity test, reliability test, classical assumption test, and hypothesis testing through multiple linear regression analysis, t test and f test. Findings and Discussion: The research results show that apparatus competency has a negative and insignificant effect on village government accountability in managing village fund allocation. Meanwhile, the internal control system and information technology positively and significantly affect village government accountability in managing village fund allocations. Implications: The practical implication of the results of this research is the need for serious attention to increasing competence, implementing an effective internal control system, and optimizing the use of information technology in managing village funds.
The Integral Role of Accounting in Organizational Dynamics and Decision-Making Yana Ermawati
Advances in Applied Accounting Research Vol. 1 No. 3 (2023): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i3.169

Abstract

This research aims to explore the integral role of accounting in organizational dynamics and decision-making processes. Employing a qualitative research methodology, the study conducts a systematic review of literature to analyze existing scholarly works related to the subject matter. The research design involves structured searches across academic databases and online repositories, utilizing predefined search terms and inclusion criteria. The primary data collection method is the systematic review of literature, supplemented by citation chaining and reference list scanning to enhance the breadth and depth of the literature review. Data analysis techniques include systematic coding, categorization, and interpretation of the collected literature, with an emphasis on identifying key themes, concepts, and relationships. The findings reveal that accounting plays multifaceted roles in organizational dynamics, including financial management, governance, risk management, and strategic decision-making. Transparent and reliable financial reporting serves as a foundation for stakeholders to assess organizational performance and make informed decisions. Integration of non-financial performance measures alongside financial metrics enhances decision-making effectiveness and strategic alignment. Moreover, technological advancements, globalization, and regulatory reforms significantly impact accounting practices and organizational dynamics, presenting both opportunities and challenges. The study underscores the importance of continuous adaptation and innovation in accounting practices to navigate evolving business environments successfully.
Examining the Impact of Accounting Practices on Socioeconomic Growth and Equity Muslim Muslim
Advances in Applied Accounting Research Vol. 1 No. 3 (2023): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i3.176

Abstract

This research investigates the impact of accounting practices on socioeconomic growth and equity through a qualitative approach, drawing insights from existing literature. The study aims to provide a comprehensive understanding of the multifaceted relationship between accounting practices and societal outcomes. A systematic review of literature from academic databases such as PubMed, Google Scholar, and Web of Science was conducted, focusing on keywords like "accounting practices," "socioeconomic growth," and "equity." Thematic analysis was employed to identify patterns, themes, and relationships within the collected data. Findings reveal that transparent financial reporting and robust accounting standards play a crucial role in fostering economic development and promoting social equity. Additionally, the integration of environmental, social, and governance (ESG) criteria into financial reporting frameworks has gained prominence in recent years, contributing to more inclusive growth and sustainable development. The study underscores the importance of accounting practices in shaping socioeconomic outcomes and highlights the need for evidence-based policy interventions and corporate practices that promote equity and sustainability.
Exploring the Societal Implications of Accounting Practices and Standards Bayu Kurniawan
Advances in Applied Accounting Research Vol. 1 No. 3 (2023): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i3.193

Abstract

This qualitative research examines the societal implications of accounting practices and standards, focusing on their influence on economic decision-making, corporate governance, and technological advancements. Through a systematic review and thematic analysis of existing literature, the study identifies recurring themes and patterns related to transparency, accuracy, and reliability in financial reporting. Regulatory interventions, such as the Sarbanes-Oxley Act, are highlighted as mechanisms to enhance accountability and integrity in corporate governance. Moreover, technological innovations, including blockchain, cloud computing, and artificial intelligence, offer opportunities for improving efficiency and transparency in accounting processes, albeit with ethical and security concerns. The findings underscore the importance of robust governance frameworks, ethical guidelines, and cybersecurity measures to ensure responsible use of technology. Overall, the research contributes to a deeper understanding of the interplay between accounting practices, regulatory interventions, and technological advancements, offering insights for policymakers, practitioners, and researchers in the field of accounting and finance.

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