Accounting Student Series on Emerging Trends
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.
Jurusan Akuntansi, Universitas Halu Oleo
DIGITALISASI SISTEM PEMBAYARAN PADA USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) DALAM MENINGKATKAN EFISIENSI DAN AKSESIBILITAS
This study examines the opportunities and challenges in the implementation of digital payments to enhance the productivity of Micro, Small, and Medium Enterprises (MSMEs). In the midst of the growing digital era, the use of cashless payment methods has become an important innovation to drive efficiency and competitiveness among MSME players. The research findings indicate that the adoption of cashless transactions such as QRIS platforms, bank transfers, digital wallets (E-Wallets), and card-based electronic money (E-money) can provide various benefits, such as speeding up payment processes, reducing transaction errors, and decreasing the circulation of counterfeit money, which remains a problem in some areas. However, the implementation of digital payments still faces various challenges on the ground. Some MSME sectors are still heavily dependent on cash transactions, especially in remote areas with limited internet access. Additionally, many business owners prefer conventional payment methods due to trust, security, and habit. Demographic factors also influence the effectiveness of this technology, with younger generations tending to adapt more easily to digital technologies compared to older age groups who are less familiar with digital devices. These findings suggest that to expand the benefits of payment system digitalization among MSMEs, strategic measures such as improved digital infrastructure, equitable education and socialization, and the development of applications tailored to the needs and characteristics of each business sector are required.
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PENGARUH AKUNTANSI MANAJEMEN TERHADAP MANAJEMEN USAHA LAUNDRY TANAH ABANG
This study aims to analyze the influence of management accounting on laundry business management in Tanah Abang. The main focus of this research is to determine how the application of management accounting can impact financial management and operations in the laundry business, particularly in the Tanah Abang area, which is renowned for its textile and laundry industries. The method used in this study is descriptive qualitative narrative, where data is collected through in-depth interviews with laundry business owners, financial staff, and other related parties. The results of the study show that although most laundry businesses in Tanah Abang still use a simple recording system, some businesses have started implementing management accounting principles, such as cost bookkeeping, cash flow management, and budgeting planning. The application of management accounting has a positive impact on improving operational efficiency, cost control, and more mature business strategy planning. Additionally, this study also identifies challenges faced by laundry entrepreneurs in adopting management accounting, such as limited knowledge and the lack of trained human resources. The study concludes that proper management of accounting can be an important factor in improving the performance and competitiveness of laundry businesses in Tanah Abang.
GAYA KEPEMIMPINAN DAN EFEKTIVITAS PENGANGGARAN PARTISIPATIF: TINJAUAN LITERATUR
Participative budgeting is believed to enhance managerial performance by fostering a sense of ownership, motivation, and organizational commitment, yet its effectiveness is not universal, as it may also give rise to dysfunctional behavior such as budgetary slack. Leadership style is regarded as an important contingency variable that determines whether budget participation produces positive or dysfunctional outcomes, although prior studies still show inconsistent results. This study aims to map, synthesize, and evaluate previous research findings concerning the role of leadership style in the effectiveness of participative budgeting. The study employs a qualitative approach using a literature review design on ten scientific articles published between 2017 and 2026, analyzed through descriptive-qualitative content analysis. The findings show that budget participation consistently has a positive effect on performance, while leadership style functions both as an independent variable and as a moderating variable, with the moderating role proving more robust and capable of suppressing budgetary slack. This study contributes to strengthening contingency theory in management accounting and provides a foundation for strengthening leadership capacity in public sector budget management.
PENGARUH BELANJA MODAL DAN TRANSFER KE DAERAH TERHADAP PDRB DI PROVINSI SULAWESI TENGGARA PDRB DI PROVINSI SULAWESI TENGGARA
This study aims to analyze the effect of Capital Expenditure and Intergovernmental Transfers on Gross Regional Domestic Product (GRDP) in Southeast Sulawesi Province. This study uses secondary data covering the period 2005–2024 obtained from publications of the Central Statistics Agency (BPS) of Southeast Sulawesi Province. The analytical method employed is multiple linear regression analysis processed using EViews 14. The results indicate that Capital Expenditure has a positive and significant effect on GRDP, implying that increased capital expenditure allocation can stimulate economic activity through infrastructure development and the provision of productive public facilities. On the other hand, Intergovernmental Transfers have a negative and insignificant effect on GRDP, indicating that increased transfer funds from the central government have not been able to directly contribute to regional economic output growth. Simultaneously, Capital Expenditure and Intergovernmental Transfers have a significant effect on GRDP in Southeast Sulawesi Province.
EVALUASI MODEL ALTMAN Z-SCORE PADA KONDISI NEGATIVE EQUITY: STUDI KASUS PT WIJAYA KARYA TAHUN 2025
This study analyzes the ability of the Altman Z-Score model in predicting financial distress at PT Wijaya Karya (Persero) Tbk from 2022 to 2025. The method employed is descriptive quantitative using documentation of audited annual consolidated financial statements. Data components include working capital, retained earnings, EBIT, market value equity, and net sales relative to total assets. The results indicate that WIKA's Z-Score consistently remained in the distress zone (Z < 1.81) for four consecutive years. In 2022, the Z-Score was recorded at 0.35, improved slightly to 0.43 in 2023, then declined to 0.30 in 2024 and collapsed to negative 0.06 in 2025. The three primary drivers of degradation were retained earnings shifting to negative reflecting negative equity conditions, consecutive negative EBIT signaling operational failure, and working capital erosion indicating liquidity pressure. The most significant finding is the three-year temporal gap between the early Z-Score warning signal (2022) and the filing of four PKPU claims (March 2025) along with trading suspension by the Indonesia Stock Exchange (late 2025). This gap demonstrates that Z-Score provides adequate early warning but was not optimally responded to by stakeholders. The model exhibits limitations in handling negative equity and implicit government guarantees typical of state-owned construction enterprises, yet the directional prediction signal remains valid.
PENGELOLAAN ZAKAT INFAQ DAN SEDEKAH DALAM PENINGKATAN USAHA MUSTAHIK PELAKU UMKM DI KOTA KENDARI
This research was conducted using a qualitative descriptive analysis approach, the method of data collection was started by field observations, followed by direct interviews with selected respondents supported by documents. The research analysis used descriptive analysis with the aim of presenting accurate information about the condition of the respondents to answer the initial research objectives. The results of the study found that the collection of infaq and alms zakat funds in the research area of Baznas, Kendari City, was mostly ASN (State Civil Apparatus) in accordance with Law No. 450/4196 of 2022. It is obligatory to pay zakat by 2.5%. Meanwhile, the impact of the distribution of zakat, infaq and alms funds, especially for MSME recipients, has not reached the expected target due to the low level of direct assistance distributed.
KEPEMIMPINAN ETIS DAN KEPERCAYAAN BAWAHAN SUATU TINJAUAN LITERATUR
This article aims to conduct a systematic literature review on the construct of ethical leadership and its relationship with subordinate trust. Through the analysis of various empirical and theoretical studies, this article examines the concepts, dimensions, and mechanisms of ethical leadership that contribute to the formation of subordinate trust. Findings from the literature review consistently demonstrate that ethical leadership is positively associated with subordinate trust through mechanisms of social learning, social exchange, and value internalization. Leaders who exhibit integrity, honesty, fairness, care, and altruistic behavior have been shown to build strong trust among subordinates, which ultimately has a positive impact on performance, commitment, and organizational well-being.
INTEGRASI SISTEM INFORMASI AKUNTANSI DENGAN TEKNOLOGI BIG DATA DAN ARTIFICIAL INTELLIGENCE: TINJAUAN LITERATUR SISTEMATIS
This study aims to map the trends, benefits, challenges, and integration models of Big Data and artificial intelligence (AI) in accounting information systems (AIS) during the period 2020 to 2025. The method employed is a systematic literature review (SLR) adopting the PRISMA 2020 (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) framework. The literature search was conducted on the Scopus database using Boolean keywords combining terms related to AIS, Big Data, and AI. From 582 articles identified, the selection process yielded 50 articles meeting all inclusion criteria for further analysis. The findings reveal that publication trends have grown consistently, with machine learning as the most dominantly applied AI technology (60%), followed by natural language processing (36%) and robotic process automation (28%). Key benefits of integration include improved operational efficiency, data accuracy, fraud detection, and faster decision-making. The most significant challenges involve data security and privacy, availability of skilled human resources, high implementation costs, and immature regulatory frameworks. This study also identifies the need for longitudinal research, exploration of AI ethics, and development of adoption frameworks for small and medium-sized accounting organizations.
PELUANG DAN TANTANGAN USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) DI INDONESIA DALAM MENGHADAPI TRANSFORMASI DIGITAL DAN STANDARDISASI PRODUK: SEBUAH TINJAUAN LITERATUR SISTEMATIS
Micro, Small, and Medium Enterprises (MSMEs) are the backbone of the Indonesian economy, yet their competitiveness is increasingly determined by their ability to adopt digital technology and meet product standardization requirements. This study aims to map, synthesize, and evaluate previous research findings concerning the opportunities and challenges faced by Indonesian MSMEs across four thematic clusters: financial technology adoption, digital marketing and information technology, halal certification, and utilization of public market events. The study employs a qualitative approach using a literature review design on nine scientific articles published between 2022 and 2025, analyzed through descriptive-qualitative content analysis. The findings show that MSMEs consistently gain opportunities in the form of market expansion, transaction efficiency, and increased competitiveness, while persistently facing challenges related to limited digital literacy, financial constraints, human resource capacity, and infrastructure gaps. This study contributes to strengthening the conceptual understanding of MSME digital transformation and provides a foundation for designing more targeted government assistance programs.
INTEGRASI EKONOMI CHINA-ASEAN DAN SEKTOR MANUFAKTUR DOMESTIK: SINTESIS LITERATUR ATAS SALURAN SPILLOVER, KAPASITAS ABSORPTIF, DAN RISIKO DISPLACEMENT
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.
ANALISIS SISTEM AKUNTANSI PENGADAAN DAN PENDISTRIBUSIAN BERAS PADA PERUSAHAAN UMUM BADAN URUSAN LOGISTIK (BULOG) SUB DIVISI REGIONAL BAUBAU
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.
EXPLORING MARKETING-BASED REAL EARNINGS MANAGEMENT IN ESG-ORIENTED FIRMS
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.
ANALISIS PENERAPAN SISTEM DAN PROSEDUR PENERIMAAN DAN PENGELUARAN KAS PADA PERUSAHAAN UMUM DAERAH PASAR KOTA KENDARI
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.
ANALISIS POLA PERTUMBUHAN DAN TRANSFORMASI STRUKTUR EKONOMI DI SULAWESI TENGGARA
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.
PERBANDINGAN PERKEMBANGAN EKONOMI DAN KETIMPANGAN DI PULAU SULAWESI
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.
ANALISIS AKUNTANSI PERTANGGUNGJAWABAN DALAM PENILAIAN KINERJA PUSAT PENDAPATAN PADA PT POS INDONESIA (PERSERO) CABANG RAHA
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.
KOLABORASI TIGA PILAR: MENGUNCI STABILITAS EKONOMI DAN MEMPERCEPAT HILIRISASI UNTUK INDONESIA MAJU
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.
ANALISIS KELAYAKAN PERENCANAAN PEMBANGUNAN TK NEGERI CIMAHI TENGAH : SOSIAL, EKONOMI, LINGKUNGAN, DAN KEBIJAKAN
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.
PENGARUH MEDIA DIGITAL TERHADAP KREATIVITAS MENULIS SISWA
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.
ANALISIS KARAKTERISTIK PENGGUNAAN LAHAN PERDAGANGAN JASA DAN PEMODELAN TARIKAN PERGERAKAN PADA KORIDOR JALAN GAJAH RAYA SEMARANG
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.
DINAMIKA INDEKS KUALITAS LINGKUNGAN HIDUP DALAM NERACA TERINTEGRASI EKONOMI DAN LINGKUNGAN INDONESIA BERBASIS KETAHANAN UDARA, AIR, DAN EKOSISTEM LAUT
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.
ANALISIS KARAKTERISTIK KEMISKINAN DI PROVINSI PAPUA BARAT DAYA TAHUN 2025
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.
PENGARUH PERENCANAAN DESTINASI DAN PARTISIPASI MASYARAKAT TERHADAP KEBERLANJUTAN PARIWISATA DI TANJUNG KASUARI KOTA SORONG
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.
ANALISIS KEBIJAKAN TRANSMIGRASI DI KABUPATEN SORONG MENGGUNAKAN PENDEKATAN SPATIAL-AI
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
PRAKTIK MENABUNG DAN BERINVESTASI PADA MAHASISWA AKUNTANSI GENERASI Z
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.
KESALAHAN KONSEPTUAL DALAM AKUNTANSI: STUDI DESKRIPTIF PADA MAHASISWA
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.
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
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.
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PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA
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.
PENGARUH NON PERFORMING LOAN DAN LOAN TO DEPOSIT RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
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.
PENGARUH SIMPANAN DAN PINJAMAN ANGGOTA KOPERASI TERHADAP SISA HASIL USAHA
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.