HOW TO INTEGRATE XBRL INTO ACCOUNTING CURRICULUM AT BANJARMASIN STATE POLYTECHNIC

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

HOW TO INTEGRATE XBRL INTO ACCOUNTING CURRICULUM AT BANJARMASIN STATE POLYTECHNIC

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

Inventory Application with Average Perpetual System By using Visual Basic 2015

The purpose of this paper is to explain how to develop an inventory computer application using the average cost method determined by PSAK (Indonesian General Accepted Accounting Principles) No.14. This application is a windows based application developed by using Visual Basic 2015 and SQL Server 2014. The table relationship established for the application follows the rule of normalization called 3rd Normal Form. There were three steps that outline the research method employed by this paper i.e. analysing the current system, designing the recommended system, and applying the system design by developing the application.The company, called UD. Makmur, currently still adopted the last purchase approach to determine the cost of product sold to their customer. This approach is inappropriate according to the Indonesian GAAP No.14. There are two appropriate ways of valuing the inventory in accordance with the standard i.e. First in First out (FIFO) and Average Methods. Furthermore, the company had to count manually in order to know the inventory balance in a certain period.. This way is really inefficient and may also result physical risk  By using the application developed through the research, the company can not only reduce both physical and financial risks, but also decrease the inefficiency in managing its inventory. Moreover, the inventory uses average method to inventory value, so the calculation has been compliance with the Indonesian GAAP (PSAK) No.14. Â

Inventory Application with Average Perpetual System By using Visual Basic 2015

The purpose of this paper is to explain how to develop an inventory computer application using the average cost method determined by PSAK (Indonesian General Accepted Accounting Principles) No.14. This application is a windows based application developed by using Visual Basic 2015 and SQL Server 2014. The table relationship established for the application follows the rule of normalization called 3rd Normal Form. There were three steps that outline the research method employed by this paper i.e. analysing the current system, designing the recommended system, and applying the system design by developing the application.The company, called UD. Makmur, currently still adopted the last purchase approach to determine the cost of product sold to their customer. This approach is inappropriate according to the Indonesian GAAP No.14. There are two appropriate ways of valuing the inventory in accordance with the standard i.e. First in First out (FIFO) and Average Methods. Furthermore, the company had to count manually in order to know the inventory balance in a certain period.. This way is really inefficient and may also result physical risk  By using the application developed through the research, the company can not only reduce both physical and financial risks, but also decrease the inefficiency in managing its inventory. Moreover, the inventory uses average method to inventory value, so the calculation has been compliance with the Indonesian GAAP (PSAK) No.14. Â

Barriers in XBRL based Interagency Accounting Information Sharing: Qualitative Evidence from Indonesia

The purpose of this research is to examine barriers in interagency information sharing (IIS). The type of shared information that this research focuses on is the eXtensible Business Reporting Language (XBRL) based financial statements sent by businesses to government agencies. Several researchers attempted to develop theoretical models related to IIS barriers by classifying them into three perspectives, i.e. organizational, technological, and political/policy perspectives. However, as suggested by previous literature, there is a need to apply the framework in non-western countries. This study is employing a qualitative approach by interviewing some key informants from government agencies. The research is engaging with five Indonesian government agencies. At the current state of the research, three barriers have been synthesized as the findings. As future research work, some other barriers have to be analyzed and synthesized by the study to give a more comprehensive understanding

Boosting Efficiency: Integrating Inventory Apps in Accounting Information Systems

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