Accounting Student Series on Emerging Trends
type: channel
description: 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.
publisher: Jurusan Akuntansi, Universitas Halu Oleo
language: en
publication name: Accounting Student Series on Emerging Trends
issn: 3124-629X
items: INTEGRASI EKONOMI CHINA-ASEAN DAN SEKTOR MANUFAKTUR DOMESTIK: SINTESIS LITERATUR ATAS SALURAN SPILLOVER, KAPASITAS ABSORPTIF, DAN RISIKO DISPLACEMENT
items: ANALISIS SISTEM AKUNTANSI PENGADAAN DAN PENDISTRIBUSIAN BERAS PADA PERUSAHAAN UMUM BADAN URUSAN LOGISTIK (BULOG) SUB DIVISI REGIONAL BAUBAU
items: EXPLORING MARKETING-BASED REAL EARNINGS MANAGEMENT IN ESG-ORIENTED FIRMS
items: ANALISIS PENERAPAN SISTEM DAN PROSEDUR PENERIMAAN DAN PENGELUARAN KAS PADA PERUSAHAAN UMUM DAERAH PASAR KOTA KENDARI
items: ANALISIS POLA PERTUMBUHAN DAN TRANSFORMASI STRUKTUR EKONOMI DI SULAWESI TENGGARA
items: PERBANDINGAN PERKEMBANGAN EKONOMI DAN KETIMPANGAN DI PULAU SULAWESI
items: ANALISIS AKUNTANSI PERTANGGUNGJAWABAN DALAM PENILAIAN KINERJA PUSAT PENDAPATAN PADA PT POS INDONESIA (PERSERO) CABANG RAHA
items: KOLABORASI TIGA PILAR: MENGUNCI STABILITAS EKONOMI DAN MEMPERCEPAT HILIRISASI UNTUK INDONESIA MAJU
items: ANALISIS KELAYAKAN PERENCANAAN PEMBANGUNAN TK NEGERI CIMAHI TENGAH : SOSIAL, EKONOMI, LINGKUNGAN, DAN KEBIJAKAN
items: PENGARUH MEDIA DIGITAL TERHADAP KREATIVITAS MENULIS SISWA
items: ANALISIS KARAKTERISTIK PENGGUNAAN LAHAN PERDAGANGAN JASA DAN PEMODELAN TARIKAN PERGERAKAN PADA KORIDOR JALAN GAJAH RAYA SEMARANG
items: DINAMIKA INDEKS KUALITAS LINGKUNGAN HIDUP DALAM NERACA TERINTEGRASI EKONOMI DAN LINGKUNGAN INDONESIA BERBASIS KETAHANAN UDARA, AIR, DAN EKOSISTEM LAUT
items: ANALISIS KARAKTERISTIK KEMISKINAN DI PROVINSI PAPUA BARAT DAYA TAHUN 2025
items: PENGARUH PERENCANAAN DESTINASI DAN PARTISIPASI MASYARAKAT TERHADAP KEBERLANJUTAN PARIWISATA DI TANJUNG KASUARI KOTA SORONG
items: ANALISIS KEBIJAKAN TRANSMIGRASI DI KABUPATEN SORONG MENGGUNAKAN PENDEKATAN SPATIAL-AI
items: PRAKTIK MENABUNG DAN BERINVESTASI PADA MAHASISWA AKUNTANSI GENERASI Z
items: KESALAHAN KONSEPTUAL DALAM AKUNTANSI: STUDI DESKRIPTIF PADA MAHASISWA
items: PENGARUH RETURN ON ASSET DAN DEBT TO EQUITY RATIO TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA
items: PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA
items: PENGARUH NON PERFORMING LOAN DAN LOAN TO DEPOSIT RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
items: PENGARUH SIMPANAN DAN PINJAMAN ANGGOTA KOPERASI TERHADAP SISA HASIL USAHA
items: ANALISIS PENYUSUNAN LAPORAN KEUANGAN RUMAH MAKAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH
items: PENGARUH KEPEMIMPINAN, KOMPETENSI DAN TEKNOLOGI INFORMASI TERHADAP AKUNTABILITAS BAGI PENGELOLA DANA DESA
items: EVALUASI PENATAUSAHAAN BARANG MILIK DAERAH PADA PEMERINTAH KABUPATEN WAKATOBI
items: PENGARUH LITERASI KEUANGAN DAN FINANCIAL TECHNOLOGY TERHADAP PENGELOLAAN KEUANGAN PRIBADI MAHASISWA

INTEGRASI EKONOMI CHINA-ASEAN DAN SEKTOR MANUFAKTUR DOMESTIK: SINTESIS LITERATUR ATAS SALURAN SPILLOVER, KAPASITAS ABSORPTIF, DAN RISIKO DISPLACEMENT
type: item
description: Deepening China-ASEAN economic integration intensifies debate on whether Chinese trade and investment generate productivity spillovers or displace ASEAN domestic manufacturing. This article reviews published studies (1993–2024) to identify mechanisms and conditional factors shaping FDI spillover effects. Based on narrative synthesis by spillover channels and investor origin, findings show vertical (backward/forward) linkages consistently yield positive effects more than horizontal channels, while impact magnitude is moderated by domestic absorptive capacity, investor origin, and institutional integration schemes. This article contributes a conceptual framework and identifies research gaps particularly the specification of Chinese investors and geographic coverage beyond Vietnam-Indonesia to guide future research agendas.
subject: Artikel
  topic: section
subject: FDI spillover
  topic: keywords
subject: China-ASEAN integration
  topic: keywords
subject: domestic manufacturing
  topic: keywords
subject: absorptive capacity
  topic: keywords
subject: displacement
  topic: keywords
creator: Puspa Dewangga
rights: Copyright (c) 2026 Accounting Student Series on Emerging Trends https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-16
publication date: 2026-06-16
starting page: 75
ending page: 95
doi: 10.66896/asset.1.02.2026.27

ANALISIS SISTEM AKUNTANSI PENGADAAN DAN PENDISTRIBUSIAN BERAS PADA PERUSAHAAN UMUM BADAN URUSAN LOGISTIK (BULOG) SUB DIVISI REGIONAL BAUBAU
type: item
description: The purpose of this study is to analyze the accounting system used in the process of rice procurement and distribution at Perum BULOG Sub Divre Baubau, as well as to evaluate the effectiveness of its implementation in practice. The research method applied is descriptive qualitative, with data collected through interviews, observations, and documentation.The results of the study indicate that the accounting system for rice procurement through Mitra Kerja and the distribution system through Rumah Pangan Kita (RPK) have been carried out in accordance with Perum BULOG’s standard operating procedures (SOP). However, there are still some manual stages, so the procurement and distribution processes are not yet fully optimal. This study recommends improvements to the workflow by using existing documents, such as the Lembar Hasil Pemeriksa Kualitas (LHPK) and Nota Timbang, to automatically trigger the payment process in order to increase efficiency and transparency. It also suggests a one‑step submission and ordering system to speed up the delivery of goods. These recommendations are expected to enhance the efficiency, effectiveness, and accountability in managing rice at Perum BULOG Sub Divre Baubau.
subject: Artikel
  topic: section
subject: Accounting System
  topic: keywords
subject: Rice Procurement
  topic: keywords
subject: Rice Distribution
  topic: keywords
subject: Bulog
  topic: keywords
creator: Astria Putri Ning Hidayah
creator: Ishak Awaluddin
creator: Fitriaman
rights: Copyright (c) 2026 Accounting Student Series on Emerging Trends https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-15
publication date: 2026-06-15
starting page: 57
ending page: 74
doi: 10.66896/asset.1.02.2026.25

EXPLORING MARKETING-BASED REAL EARNINGS MANAGEMENT IN ESG-ORIENTED FIRMS
type: item
description: Environmental, social, and governance (ESG) orientation has become a critical component of corporate strategy, encouraging firms to pursue long-term value creation while maintaining accountability to diverse stakeholders. However, firms remain subject to short-term earnings pressures that may motivate managers to engage in real earnings management (REM) through operational decisions. Among various discretionary expenditures, marketing investments represent a unique channel of REM because they are strategically important yet easily adjustable. This study explores the role of marketing investments as a channel of REM in ESG-oriented firms through a systematic literature review. Following the PRISMA framework, the review synthesizes studies published between 2015 and 2026 across the fields of accounting, marketing, sustainability, and corporate governance. The findings indicate that while ESG-oriented firms generally exhibit stronger governance structures and lower tendencies toward earnings management, ESG commitments do not necessarily eliminate incentives for opportunistic managerial behavior. Marketing investments, particularly digital marketing expenditures, emerge as a potentially important but underexplored mechanism through which firms may balance earnings targets and stakeholder expectations. This review contributes by integrating fragmented literature and proposing future research directions on marketing-based REM within ESG-oriented organizations.
subject: Artikel
  topic: section
subject: ESG orientation
  topic: keywords
subject: real earnings management
  topic: keywords
subject: marketing investment
  topic: keywords
subject: digital marketing
  topic: keywords
subject: sustainability
  topic: keywords
creator: Nurul Ittaqullah
rights: Copyright (c) 2026 Accounting Student Series on Emerging Trends https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 311
ending page: 324
doi: 10.66896/asset.1.01.2026.24

ANALISIS PENERAPAN SISTEM DAN PROSEDUR PENERIMAAN DAN PENGELUARAN KAS PADA PERUSAHAAN UMUM DAERAH PASAR KOTA KENDARI
type: item
description: This study aims to analyze the implementation of cash receipt and cash disbursement systems and procedures at the Perusahaan Umum Daerah Pasar Kota Kendari. The accounting system plays an important role in supporting the effectiveness of financial management due to the high intensity of cash receipt and cash disbursement transactions in operational activities. This research employs a descriptive qualitative method, with data collected through interviews, observations, and documentation. The research findings indicate that the cash receipt system is still implemented using conventional methods, specifically cash-based payments for market management retribution activities. This condition potentially leads to delays in financial reporting and fund misappropriation, resulting in discrepancies between physical cash on hand and the actual amounts deposited, as well as weak segregation of duties between cash receiving and recording functions. Meanwhile, the cash disbursement procedures have not been fully conducted through strict authorization mechanisms, and internal control has not been implemented optimally. Although the cash receipt and disbursement systems and procedures have been established, their implementation has not yet fully complied with standard operating procedures and the applicable regulations.
subject: Artikel
  topic: section
subject: Systems and Procedures
  topic: keywords
subject: Cash Receipts
  topic: keywords
subject: Cash Disbursements
  topic: keywords
creator: Fitria Desy Saputri
creator: Ishak Awaluddin
creator: Tuti Dharmawati
rights: Copyright (c) 2026 Accounting Student Series on Emerging Trends https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-14
publication date: 2026-06-14
starting page: 42
ending page: 56
doi: 10.66896/asset.1.02.2026.23

ANALISIS POLA PERTUMBUHAN DAN TRANSFORMASI STRUKTUR EKONOMI DI SULAWESI TENGGARA
type: item
description: This study aims to analyze economic growth patterns and structural transformation in Southeast Sulawesi during 2015–2025. The study used a descriptive quantitative approach with secondary data from Gross Regional Domestic Product (GRDP) and Gross Domestic Product (GDP) by business sector. The analytical methods applied were Location Quotient (LQ) and Shift Share. The results show that the mining and quarrying sector, agriculture, forestry and fisheries sector, construction sector, and several service sectors are categorized as basic sectors. Meanwhile, the manufacturing industry sector remains a non-basic sector despite showing an increasing trend. Shift Share analysis indicates that the manufacturing industry sector has the highest competitive advantage due to the development of nickel downstream industries. Overall, Southeast Sulawesi is experiencing a gradual structural transformation from a primary-sector-based economy toward a more diversified economy through the strengthening of manufacturing industries and modern service sectors.
subject: Artikel
  topic: section
subject: economic growth
  topic: keywords
subject: structural transformation
  topic: keywords
subject: Location Quotient
  topic: keywords
subject: Shift Share
  topic: keywords
creator: Zainuddin Saenong
rights: Copyright (c) 2026 Accounting Student Series on Emerging Trends https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-13
publication date: 2026-06-13
starting page: 29
ending page: 41
doi: 10.66896/asset.1.02.2026.22

PERBANDINGAN PERKEMBANGAN EKONOMI DAN KETIMPANGAN DI PULAU SULAWESI
type: item
description: Income inequality remains one of the major challenges in regional economic development as it can hinder the equitable distribution of welfare among communities. This study aims to analyze and compare economic development and income inequality across the provinces of Sulawesi Island during the period 2016–2025. The research employs a descriptive comparative approach using secondary data obtained from Statistics Indonesia (BPS). The indicators used include Gross Regional Domestic Product (GRDP) at constant prices as a measure of economic development and the Gini Ratio as an indicator of income inequality. The findings reveal that all provinces in Sulawesi experienced positive economic growth throughout the study period. Central Sulawesi recorded the highest GRDP growth, largely driven by the expansion of the mining sector and downstream industrialization. In terms of inequality, most provinces showed a declining trend in their Gini Ratios, indicating improvements in income distribution, while West Sulawesi consistently exhibited the highest level of inequality. These findings suggest that economic growth is not necessarily accompanied by increasing income inequality. Therefore, development policies should focus not only on accelerating economic growth but also on ensuring a more equitable distribution of development outcomes across regions.
subject: Artikel
  topic: section
subject: Economic Growth
  topic: keywords
subject: Income Inequality
  topic: keywords
subject: Gini Ratio
  topic: keywords
subject: Gross Regional Domestic Product (GRDP)
  topic: keywords
creator: Puspa Dewangga
rights: Copyright (c) 2026 Accounting Student Series on Emerging Trends https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-13
publication date: 2026-06-13
starting page: 13
ending page: 28
doi: 10.66896/asset.1.02.2026.21

ANALISIS AKUNTANSI PERTANGGUNGJAWABAN DALAM PENILAIAN KINERJA PUSAT PENDAPATAN PADA PT POS INDONESIA (PERSERO) CABANG RAHA
type: item
description: This study aims to analyze the application of responsibility accounting in revenue center performance assessment at PT. Pos Indonesia Raha Branch. The research method used was descriptive qualitative, through data collection in the form of interviews, observation, and documentation. The results show that the implementation of responsibility accounting has been running quite well through a clear organizational structure, division of authority, and accountability reports. However, revenue realization in 2023 only reached 27.48% and in 2024 decreased to only 26.94% of the set target due to internal factors such as suboptimal marketing strategies, technological limitations, and external competition from digital courier services. Therefore, the responsibility accounting system at PT. Pos Indonesia's Raha Branch needs improvement through realistic budget planning, strict oversight, and more effective operational strategies.
subject: Artikel
  topic: section
subject: Responsibility Accounting
  topic: keywords
subject: Performance Assessment
  topic: keywords
subject: Revenue Center
  topic: keywords
creator: Dewi Rizki Alam
creator: Ishak Awaluddin
creator: Fitriaman
rights: Copyright (c) 2026 Accounting Student Series on Emerging Trends https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 295
ending page: 310
doi: 10.66896/asset.1.01.2026.20

KOLABORASI TIGA PILAR: MENGUNCI STABILITAS EKONOMI DAN MEMPERCEPAT HILIRISASI UNTUK INDONESIA MAJU
type: item
description: Indonesia faces a dual challenge in achieving the Golden Indonesia 2045 vision: maintaining macroeconomic stability amid global uncertainty while transforming the economic structure from raw commodity dependence to high value-added manufacturing. This study aims to formulate strategies to strengthen the synergy among the three pillars—government, business, and academia—to lock in dynamic economic stability and accelerate inclusive downstreaming and industrialization.The research employs a descriptive-analytical approach using literature review and secondary data analysis from BPS, Bank Indonesia, the Ministry of Industry, IMF, and the World Bank. The analysis focuses on downstreaming policies in the mineral and agriculture sectors as case studies. The theoretical framework applies the Triple Helix model to explain the dynamic interactions among actors in the innovation ecosystem.Findings show that Indonesia’s macroeconomic stability was maintained, with economic growth of 5.11% and inflation at 2.92% in 2025. However, structural transformation remains limited as exports are still dominated by low-complexity products. Downstreaming in nickel and cocoa has progressed, but is constrained by technological gaps, limited skilled labor, MSME financing access, and policy fragmentation. The Triple Helix synergy is key to addressing these barriers through a permanent coordination platform, MSME integration into supply chains, and strengthening applied research.Policy recommendations include establishing a National Downstreaming Coordination Council, strengthening regional innovation funds, mandating at least 30% MSME participation in strategic projects, reforming vocational education, and enhancing fiscal incentives for R&D and green technology. The implication is that inclusive downstreaming can drive high-quality, equitable, and sustainable economic growth toward Advanced Indonesia.
subject: Artikel
  topic: section
subject: Downstreaming
  topic: keywords
subject: Triple Helix
  topic: keywords
subject: Economic Stability
  topic: keywords
subject: People’s Economy
  topic: keywords
subject: Industrialization
  topic: keywords
creator: Gamsir Bachmid
rights: Copyright (c) 2026 Accounting Student Series on Emerging Trends https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 282
ending page: 294
doi: 10.66896/asset.1.01.2026.19

ANALISIS KELAYAKAN PERENCANAAN PEMBANGUNAN TK NEGERI CIMAHI TENGAH : SOSIAL, EKONOMI, LINGKUNGAN, DAN KEBIJAKAN
type: item
description: This study aims to analyze the economic feasibility of the planned construction of TK Negeri Cimahi Tengah located at Jalan Panembakan Utara, RT 08/RW 06, Kelurahan Padasuka, Cimahi Tengah District, Cimahi City. Using a Multi-Criteria Analysis (MCA) approach integrating seven assessment dimensions administrative-physical, social, economic, environmental, transportation, spatial planning, and policy-regulation the study yields a final feasibility score of 78.00 out of 100, placing the site in the 'Feasible' category. Key findings indicate that the land is a Cimahi City Government asset with a Use Rights Certificate, eliminating the need for land acquisition costs. Primary economic benefits include reduced educational expenses for middle-to-lower-income families, increased local economic activity, and equitable access to public early childhood education. The main limiting factor is proximity to a temporary waste site requiring measured environmental mitigation. Sensitivity analysis across four weighting scenarios confirms stable feasibility classification. The findings underscore the importance of integrating economic analysis in government basic education facility feasibility studies to support equitable access and regional budget efficiency.
subject: Artikel
  topic: section
subject: Multi-Criteria Analysis
  topic: keywords
subject: Cimahi Tengah
  topic: keywords
subject: feasibility study
  topic: keywords
creator: Rahful Ahmad Madaul
creator: Agus Wahyu Hidayat
rights: Copyright (c) 2026 Accounting Student Series on Emerging Trends https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 262
ending page: 281
doi: 10.66896/asset.1.01.2026.18

PENGARUH MEDIA DIGITAL TERHADAP KREATIVITAS MENULIS SISWA
type: item
description: This study aims to describe the utilization of digital media in basic writing instruction and to determine its effect on the writing skills of eighth-grade students. The study employed a simple quantitative descriptive method involving 25 students as the research subjects. Data were collected through observation, writing tests, and documentation of students’ written work. The research instrument consisted of a writing creativity assessment sheet covering aspects such as idea development, diction usage, story creativity, and accuracy of language use. The data were analyzed using mean scores and percentages of students’ learning outcomes. The results showed that the use of digital media had a positive effect on students’ writing skills. The average score of students’ writing creativity reached 79.2, which was categorized as good. The aspect of idea development obtained the highest score of 82, while diction usage scored 78, story creativity scored 80, and accuracy of language use scored 77. In addition, the learning mastery results indicated that 72% of the students achieved the mastery category. Observation results also revealed that 80% of the students actively participated in discussions and writing activities during the learning process. The use of digital media helped students develop ideas more easily, understand narrative structures, and independently revise their writing. Nevertheless, the implementation of digital media still faced several challenges, including limited internet access, insufficient digital devices, and limited ability to use learning applications. Therefore, infrastructure support and teacher assistance are needed to ensure that digital-based learning can be implemented optimally.
subject: Artikel
  topic: section
subject: Digital Media
  topic: keywords
subject: Writing Instruction
  topic: keywords
subject: Writing Creativity
  topic: keywords
subject: Digital Transformation
  topic: keywords
creator: Risma Alam
creator: Milayanti Kelbarin
rights: Copyright (c) 2026 Accounting Student Series on Emerging Trends https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 249
ending page: 261
doi: 10.66896/asset.1.01.2026.17

ANALISIS KARAKTERISTIK PENGGUNAAN LAHAN PERDAGANGAN JASA DAN PEMODELAN TARIKAN PERGERAKAN PADA KORIDOR JALAN GAJAH RAYA SEMARANG
type: item
description: The construction of the Central Java Grand Mosque and the opening of a new access road, namely Jalan Jolotundo, resulted in increased accessibility and land value. The impact is a change in mixed land use to trade and services which has the impact of high community movement in meeting needs and influencing traffic flow on Jalan Gajah Raya. This research aims to determine the characteristics of land use and modeling the pull of community movement. The research method used is quantitative. The sampling technique used was incidental sampling of visitors who were shopping in several stores. The analysis technique used is descriptive and multiple linear regression analysis. The variabels used are number of vehicles (X₁) distance traveled, (X₂) money spent, (X₃) availability of goods (X₄) and accessibility (X₅). From the calculations carried out, there is a strong correlation (61.8%) between variables Where the pull of community movement is influenced by the variables of the number of vehicles owned, the distance traveled and the availability of goods needed. Meanwhile, the variables of money spent and accessibility do not affect people's movements.
subject: Artikel
  topic: section
subject: Trip Attraction
  topic: keywords
subject: Service Trade
  topic: keywords
subject: Accessibility
  topic: keywords
subject: Traffic Flow
  topic: keywords
creator: Ummi Hanifah Marshush
creator: Jeklin Krosita IEK
rights: Copyright (c) 2026 Accounting Student Series on Emerging Trends https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 230
ending page: 248
doi: 10.66896/asset.1.01.2026.16

DINAMIKA INDEKS KUALITAS LINGKUNGAN HIDUP DALAM NERACA TERINTEGRASI EKONOMI DAN LINGKUNGAN INDONESIA BERBASIS KETAHANAN UDARA, AIR, DAN EKOSISTEM LAUT
type: item
description: This study examines the dynamics of Indonesia's Environmental Quality Index (IKLH) within the System of Integrated Environmental-Economic Accounting (SISNERLING) framework, focusing on three main pillars: air quality resilience, water quality, and marine ecosystems. Using data from Statistics of Indonesia's Environment 2025 (BPS, 2025) and SISNERLING 2019–2023, this research analyzes IKLH component trends and national per-capita asset values during 2020–2024. Results show that IKLH improved from 67.32 (2020) to 72.54 (2023), driven by improvements in the Air Quality Index (IKU) and Water Quality Index (IKA); however, the Marine Water Quality Index (IKALUT) experienced concerning downward pressure. Total per-capita national wealth increased from IDR 942.47 million (2020) to IDR 1,132.76 million (2023), yet the contribution of natural resource capital remained stagnant, indicating the need for more integrated environmental management policy reform. This study contributes to the development of a SEEA-EA-based environmental accounting framework and sustainable development policy recommendations for Indonesia.
subject: Artikel
  topic: section
subject: Air Quality
  topic: keywords
subject: Water Quality
  topic: keywords
subject: Econimic Neraca
  topic: keywords
subject: National Assets
  topic: keywords
subject: Sustainable Development
  topic: keywords
creator: Azwar Rahmatullah
creator: Aldi Suma
rights: Copyright (c) 2026 Accounting Student Series on Emerging Trends https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 212
ending page: 229
doi: 10.66896/asset.1.01.2026.15

ANALISIS KARAKTERISTIK KEMISKINAN DI PROVINSI PAPUA BARAT DAYA TAHUN 2025
type: item
description: This study aims to analyze the characteristics of poverty in Southwest Papua Province in 2025 across multiple dimensions, including poverty rates, education, employment, food expenditure, and housing facilities. The data are drawn from the National Socioeconomic Survey (Susenas) Consumption and Expenditure Module for March 2025 (VSEN25.KP), conducted by Statistics Indonesia (BPS). Poverty is measured using the Cost of Basic Needs (CBN) approach with the Foster-Greer-Thorbecke (FGT) formulation. The results show that the poverty rate in Southwest Papua reached 17.95 percent in March 2025, with a total poor population of 103.57 thousand people. The poverty depth index (P1) and poverty severity index (P2) were 4.527 and 1.723, respectively, reflecting that poverty is still concentrated well below the poverty line. In terms of education, the majority of the poor completed only primary/junior secondary education (50.11%). Regarding employment, half of the poor (50.15%) were not working. Food expenditure among the poor accounted for 57.94 percent of total spending, significantly higher than the non-poor (46.36%). Access to adequate housing facilities remains a challenge, particularly in Sorong Selatan and Tambrauw. These findings underscore the need for integrated policy interventions targeting education, economic empowerment, and basic infrastructure improvement.
subject: Artikel
  topic: section
subject: Poverty Characteristics
  topic: keywords
subject: Southwest Papua
  topic: keywords
subject: FGT
  topic: keywords
subject: Susenas
  topic: keywords
creator: Endang Abubakar
creator: Nabila
rights: Copyright (c) 2026 Accounting Student Series on Emerging Trends https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 194
ending page: 211
doi: 10.66896/asset.1.01.2026.14

PENGARUH PERENCANAAN DESTINASI DAN PARTISIPASI MASYARAKAT TERHADAP KEBERLANJUTAN PARIWISATA DI TANJUNG KASUARI KOTA SORONG
type: item
description: This study aims to analyze the influence of destination planning and community participation on tourism sustainability at Tanjung Kasuari, Sorong City. A quantitative approach using the SEM-PLS method was applied to 120 respondents selected through purposive sampling. Results indicate that: (1) destination planning has a significant positive effect on tourism sustainability (β = 0.381; T = 4.201; p = 0.000; f² = 0.158); (2) community participation has a significant positive effect on tourism sustainability (β = 0.399; T = 4.912; p = 0.000; f² = 0.173). The model explains 51.3% of tourism sustainability variance (R² = 0.513) with GoF = 0.616 (strong fit) and Q² = 0.498 (strong predictive relevance). These findings underscore the importance of synergizing comprehensive destination planning and active community participation to achieve sustainable tourism in Papua Barat Daya coastal areas.
subject: Artikel
  topic: section
subject: Destination Planning
  topic: keywords
subject: Community Participation
  topic: keywords
subject: Tourism Sustainability
  topic: keywords
subject: SEM-PLS
  topic: keywords
subject: Tanjung Kasuari
  topic: keywords
creator: Murni
creator: Rasma Widya Handyni
rights: Copyright (c) 2026 Accounting Student Series on Emerging Trends https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 171
ending page: 193
doi: 10.66896/asset.1.01.2026.13

ANALISIS KEBIJAKAN TRANSMIGRASI DI KABUPATEN SORONG MENGGUNAKAN PENDEKATAN SPATIAL-AI
type: item
description: This research examines the transmigration policy in Sorong Regency, Southwest Papua Province, using the QGIS Processing-based SPATIALIS-AI (Spatial Intelligence for Policy and Objective Synthesis) approach. The main objective of the study is to identify policy patterns, semantic networks across documents, and to formulate a synthesis of spatial planning objectives based on official policy documents. The analysis was conducted on eight policy documents, encompassing national, provincial, and regency regulations, which were processed using a combination of classical text network analysis and artificial intelligence (AI)-based extraction. The analysis yielded 12 dominant policy clusters, in which Cluster 0 (Spatial Planning Policy Integration), with the proposed objective of "Realizing integrated, competitive, safe, and sustainable spatial planning," ranked the highest. The findings indicate that the transmigration area in Sorong Regency has significant strategic potential, but requires stronger cross-document harmonization between the RTRW (Regional Spatial Plan), RPJMD (Regional Medium-Term Development Plan), RPJPD (Regional Long-Term Development Plan), and transmigration regulations. The Spatial-AI approach proved capable of identifying semantic connectivity that is not always apparent through manual reading, thereby serving as an effective decision-support tool for regional planners
subject: Artikel
  topic: section
subject: Spatial Planning
  topic: keywords
subject: Spatial-AI
  topic: keywords
subject: Policy Analysis
  topic: keywords
subject: Semantic Networks
  topic: keywords
creator: La Ibal
creator: Abdullah Galib Kilwo
rights: Copyright (c) 2026 Accounting Student Series on Emerging Trends https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 152
ending page: 170
doi: 10.66896/asset.1.01.2026.12

PRAKTIK MENABUNG DAN BERINVESTASI PADA MAHASISWA AKUNTANSI GENERASI Z
type: item
description: Penelitian ini bertujuan untuk menganalisis praktik menabung dan berinvestasi pada mahasiswa akuntansi Generasi Z dalam konteks pembelajaran mata kuliah pasar modal dan manajemen portofolio. Penelitian menggunakan pendekatan kualitatif deskriptif dengan metode observasi kelas dan wawancara mendalam terhadap mahasiswa akuntansi. Hasil penelitian menunjukkan bahwa sebagian besar mahasiswa telah memiliki kebiasaan menabung, namun masih bersifat reaktif dan berorientasi jangka pendek, terutama untuk kebutuhan darurat. Partisipasi dalam aktivitas investasi masih tergolong rendah, yaitu hanya sekitar 15,7% mahasiswa yang telah berinvestasi secara aktif, meskipun mereka memiliki akses terhadap pengetahuan investasi melalui pembelajaran akademik. Temuan ini mengindikasikan adanya kesenjangan antara literasi keuangan dan perilaku aktual (knowledge-behavior gap). Faktor yang memengaruhi perilaku menabung dan investasi meliputi aspek psikologis, sosial, finansial, serta kemudahan akses teknologi melalui fintech. Di sisi lain, pembelajaran mata kuliah pasar modal terbukti berperan sebagai katalis dalam mendorong minat dan inisiasi investasi mahasiswa. Penelitian ini merekomendasikan integrasi pembelajaran berbasis praktik dan pengalaman dalam kurikulum untuk meningkatkan kualitas perilaku keuangan mahasiswa secara berkelanjutan.
subject: Artikel
  topic: section
subject: perilaku menabung
  topic: keywords
subject: investasi generasi Z
  topic: keywords
subject: mahasiswa akuntansi
  topic: keywords
subject: literasi keuangan
  topic: keywords
subject: fintech
  topic: keywords
creator: Hasnidar Hasnidar
rights: Copyright (c) 2026 Accounting Student Series on Emerging Trends https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 136
ending page: 151
doi: 10.66896/asset.1.01.2026.11

KESALAHAN KONSEPTUAL DALAM AKUNTANSI: STUDI DESKRIPTIF PADA MAHASISWA
type: item
description: Conceptual errors in accounting are not exclusive to introductory courses; they persist and take more complex forms in intermediate-level courses. This study aims to describe the types of conceptual errors most frequently observed among accounting students during the teaching of Intermediate Financial Accounting 1 and 2, and to explore the contributing factors underlying these errors based on direct classroom experience. Using a qualitative descriptive approach grounded in practitioner observation, data were gathered through systematic classroom observation, analysis of student assignments and examination scripts, and informal reflective discussions with students across multiple semesters. Two dominant themes of conceptual error were identified that (1) misunderstanding of the recoverable amount concept and impairment recognition under PSAK 48; and (2) confusion in distinguishing temporary and permanent differences in deferred tax accounting under PSAK 46. Contributing factors include weak retention of foundational concepts from prior accounting courses, difficulty abstracting multi-standard interactions, and over-reliance on procedural memorization. This study contributes to accounting education literature by offering classroom-grounded, observational insights into conceptual error patterns at the intermediate level, with practical implications for instructors of intermediate accounting courses.
subject: Artikel
  topic: section
subject: conceptual errors
  topic: keywords
subject: intermediate accounting
  topic: keywords
subject: PSAK 46
  topic: keywords
subject: PSAK 48
  topic: keywords
subject: classroom observation
  topic: keywords
creator: Hasnidar Hasnidar
rights: Copyright (c) 2026 Accounting Student Series on Emerging Trends https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-01
publication date: 2026-06-01
starting page: 01
ending page: 12
doi: 10.66896/asset.1.2.2026.10

PENGARUH RETURN ON ASSET DAN DEBT TO EQUITY RATIO TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA
type: item
description: This study examines the effect of Return on Assets and Debt to Equity Ratio on Tax Avoidance in coal mining sub sector companies listed on the Indonesia Stock Exchange from 2019 to 2024. ROA is used as a proxy for profitability, while DER represents leverage. Tax Avoidance is measured using the Effective Tax Rate (ETR). The study employs a quantitative approach using secondary data obtained from companies’ annual financial statements. Purposive sampling was applied, resulting in a sample of 21 companies. Panel data regression analysis was conducted using EViews 13 software. The results indicate that Return on Assets has a significant effect on Tax Avoidance, and Debt to Equity Ratio also significantly affects Tax Avoidance. Additionally, Return on Assets and Debt to Equity Ratio simultaneously have a significant influence on Tax Avoidance. These findings suggest that company profitability and capital structure play a crucial role in influencing tax avoidance practices through tax planning strategies that remain compliant with applicable tax regulations.
subject: Artikel
  topic: section
subject: Return on Assets
  topic: keywords
subject: Debt to Equity Ratio
  topic: keywords
subject: Tax Avoidance
  topic: keywords
subject: Coal Mining Companies
  topic: keywords
creator: Sitti Anugrah Halwia
creator: La Ode Anto
creator: Safaruddin
rights: Copyright (c) 2026 Accounting Student Series on Emerging Trends (ASSET) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 120
ending page: 135
doi: 10.66896/asset.1.01.2026.9

PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA
type: item
description: This study aims to analyze the effect of Non-Performing Loan (NPL) and Loan to Deposit Ratio (LDR) on stock prices of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. Stock prices are viewed as a reflection of investors' perceptions of company performance and risk; therefore, financial ratios that represent asset quality and bank liquidity become important information in investment decision-making. This study employs a quantitative approach using secondary data in the form of annual financial statements and stock prices on the publication date of the annual reports. The research sample consists of 19 banking companies with a total of 57 observations, selected using purposive sampling. Data analysis is conducted using panel data regression, resulting in the Random Effect Model as the most appropriate estimation model. The results indicate that Non-Performing Loan (NPL) has a negative effect on stock prices, suggesting that an increase in credit risk reduces investor confidence. Meanwhile, Loan to Deposit Ratio (LDR) has no significant effect on stock prices, indicating that bank liquidity levels are not necessarily a primary consideration. These findings support signaling theory, where credit risk information is more strongly responded to by the market.
subject: Artikel
  topic: section
subject: Non-Performing Loan
  topic: keywords
subject: Loan to Deposit Ratio
  topic: keywords
subject: Stock Price
  topic: keywords
creator: Reva Anastasia Manika
creator: Andi Basru Wawo
creator: Safaruddin
rights: Copyright (c) 2026 Accounting Student Series on Emerging Trends (ASSET) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 105
ending page: 119
doi: 10.66896/asset.1.01.2026.8

PENGARUH NON PERFORMING LOAN DAN LOAN TO DEPOSIT RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
type: item
description: This study aims to analyze the effect of Non-Performing Loan (NPL) and Loan to Deposit Ratio (LDR) on stock prices of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Stock prices are viewed as a reflection of investors’ perceptions of company performance and risk; therefore, financial ratios that represent asset quality and bank liquidity become important information in investment decision- making. This study employs a quantitative approach using secondary data in the form of annual financial statements and stock prices on the publication date of the annual reports. The research sample consists of 19 banking companies with a total of 57 observations, selected using purposive sampling. Data analysis is conducted using panel data regression, with the best estimation model determined through the Chow test, Hausman test, and Lagrange Multiplier test, resulting in the Random Effect Model as the most appropriate estimation model. The results indicate that, Non-Performing Loan (NPL) has a negative effect on stock prices, suggesting that an increase in credit risk reduces investor confidence. Meanwhile, Loan to Deposit Ratio (LDR) has no effect on stock prices, indicating that bank liquidity levels are not necessarily a primary consideration for investors in evaluating banking stocks These findings support signaling theory, in which information related to credit risk is more strongly responded to by the market than liquidity indicators. This study is expected to serve as a reference for investors, bank management, and regulators in understanding the factors influencing stock price movements in the banking sector.
subject: Artikel
  topic: section
subject: Non-Performing Loan
  topic: keywords
subject: Loan to Deposit Ratio
  topic: keywords
subject: Stock Price
  topic: keywords
creator: Alya Putri Astiani
creator: Emillia Nurdin
creator: Andi Muhammad Fuad Ramadhan Basru
rights: Copyright (c) 2026 Accounting Student Series on Emerging Trends (ASSET) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-01
publication date: 2026-03-01
starting page: 90
ending page: 104
doi: 10.66896/asset.1.01.2026.7

PENGARUH SIMPANAN DAN PINJAMAN ANGGOTA KOPERASI TERHADAP SISA HASIL USAHA
type: item
description: This study aims to examine and determine the effect of Member Deposits and Loans on the Remaining Cooperative Business Results at the Savings and Loans Cooperative of the Women's Amanah Economic Institution. The type of research in this study is quantitative research. The data sources used are secondary data in the form of member deposit records, member loans and remaining operating results. The data collection method in this study used documentation. The research methods used are descriptive analysis methods and multiple linear regression analysis with the help of IBM SPSS Statistical Version 25 software application. The results of this study show that (1) Deposits of partial members have a significant and positive effect on the remaining operating results of the cooperative. (2) Member loans have a significant and partial positive effect on the remaining operating results. (3) Member deposits and member loans simultaneously or jointly have a significant and positive influence on the remaining operating results.
subject: Artikel
  topic: section
subject: Member Deposits
  topic: keywords
subject: Member Loans
  topic: keywords
subject: Remaining Business Results
  topic: keywords
creator: Siska
creator: Husin
creator: Fitriaman
rights: Copyright (c) 2026 Accounting Student Series on Emerging Trends (ASSET) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-01
publication date: 2026-03-01
starting page: 71
ending page: 89
doi: 10.66896/asset.1.01.2026.5

ANALISIS PENYUSUNAN LAPORAN KEUANGAN RUMAH MAKAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH
type: item
description: This research was conducted at Mama Winda's restaurant, which is one of the MSMEs in Bombana Regency. This study aims to compile financial reports based on Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) at Mama Winda's restaurant. This research use desciptive qualitative approach. Meanwhile, the data collection methods used were interviews, documentation and literature study. The results of this study indicate that Mama Winda's restaurant has not prepared financial reports in accordance with SAK EMKM because the recording of financial reports is only in the form of recording purchase transactions such as purchases of raw materials, equipment, and equipment in its business activities. The obstacles faced so that SAK EMKM was not implemented in the preparation of financial reports were caused by two factors, namely internal factors and external factors.
subject: Artikel
  topic: section
subject: UMKM
  topic: keywords
subject: Financial Statements
  topic: keywords
subject: SAK EMKM
  topic: keywords
creator: Nur Aina
creator: Arifuddin
creator: Safaruddin
rights: Copyright (c) 2026 Accounting Student Series on Emerging Trends (ASSET) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-01
publication date: 2026-03-01
starting page: 53
ending page: 70
doi: 10.66896/asset.1.01.2026.4

PENGARUH KEPEMIMPINAN, KOMPETENSI DAN TEKNOLOGI INFORMASI TERHADAP AKUNTABILITAS BAGI PENGELOLA DANA DESA
type: item
description: This study aims to determine the influence of leadership, competence, and information technology on the accountability of village fund managers in Sawerigadi Sub-district, West Muna Regency. The sample consists of all 50 village officials in Sawerigadi Sub-district who are directly involved in village financial management, selected using a saturation sampling technique. Data collection was conducted by distributing questionnaires to respondents, with measurements based on a Likert scale. The data were processed using multiple linear regression analysis. The results indicate that leadership has a positive influence on accountability; the more effective the leadership of the village head, the higher the accountability of the village fund managers. Similarly, competence significantly enhances accountability, showing that better-qualified village officials lead to improved management standards. Finally, information technology has a positive impact, suggesting that the integration of better technological tools in financial management strengthens the accountability of village fund managers in fulfilling their responsibilities.
subject: Artikel
  topic: section
subject: Leadership
  topic: keywords
subject: Competence
  topic: keywords
subject: Information Technology
  topic: keywords
subject: Accountability for Village Fund Managers
  topic: keywords
creator: Mifta Imel Azzahra
creator: Arifuddin
creator: Erwin Hadisantoso
rights: Copyright (c) 2026 Accounting Student Series on Emerging Trends (ASSET) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-01
publication date: 2026-03-01
starting page: 36
ending page: 52
doi: 10.66896/asset.1.01.2026.3

EVALUASI PENATAUSAHAAN BARANG MILIK DAERAH PADA PEMERINTAH KABUPATEN WAKATOBI
type: item
description: This study aims to evaluate the administration of regional property in Wakatobi Regency. This research uses a qualitative descriptive approach. Data collection methods are observation, interviews and documentation, researchers use qualitative data analysis techniques, namely data collection, data reduction, data presentation and conclusion drawing. The informants of this research were three (3) employees of the asset sector at the Regional Finance and Asset Agency of Wakatobi Regency. The results of this study indicate that the administration of regional milk goods at the Regional Finance and Asset Agency has not been carried out in accordance with Permendagri No. 19 of 2016 concerning Guidelines for the Management of Regional Property and Government Regulation No. 71 of 2010 concerning Government Accounting Standards, this is because the implementation related to inventory is still encountered obstacles, namely regional property that is no longer known to exist. As for reporting, it is also often late in reporting carried out by each OPD, this is due to the large number of regional property managed by these OPDs. There are also land assets that are still worth Rp.00 and do not have certificates. Problems with the administration of land fixed assets that exist at this time are caused by several factors, namely problems brought since the division with Buton Regency, grants from the community and the census of regional property has not been completed.
subject: Artikel
  topic: section
subject: Administration of Regional Property
  topic: keywords
subject: Bookkeeping
  topic: keywords
subject: Inventory
  topic: keywords
subject: Reporting
  topic: keywords
creator: Dwi Wahyuniar
creator: Andi Basru Wawo
creator: Wa Ode Aswati
rights: Copyright (c) 2026 Accounting Student Series on Emerging Trends (ASSET) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-01
publication date: 2026-03-01
starting page: 17
ending page: 35
doi: 10.66896/asset.1.01.2026.2

PENGARUH LITERASI KEUANGAN DAN FINANCIAL TECHNOLOGY TERHADAP PENGELOLAAN KEUANGAN PRIBADI MAHASISWA
type: item
description: This study aims to determine and analyze the effect of financial literacy and financial technology on the personal financial management of students of the Accounting Department, Faculty of Economics and Business, Halu Oleo University. The sample of this study used a purposive sampling technique with a total of 92 students in the Accounting Department, Faculty of Economics and Business, Halu Oleo University. Methods of data collection using a questionnaire. Data analysis used descriptive analysis methods and multiple regression analysis with the help of the IBM SPSS Statistics version 26 program. The results of this study indicate that (1) Financial Literacy has a significant effect on Personal Financial Management. (2) Financial technology has a significant effect on Personal Financial Management. (3) Financial Literacy and Financial technology simultaneously have a significant effect on Personal Financial Management.
subject: Artikel
  topic: section
subject: Financial Literacy
  topic: keywords
subject: Financial technology
  topic: keywords
subject: Personal Financial Management
  topic: keywords
creator: Wahyu Dwi Sukma
creator: Andi Basru Wawo
creator: Fitriaman
rights: Copyright (c) 2026 Accounting Student Series on Emerging Trends (ASSET) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-01
publication date: 2026-03-01
starting page: 01
ending page: 16
doi: 10.66896/asset.1.01.2026.1