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Excel-Based Financial Reporting for Grocery Stores in Rajabasa Agung Susanto; Nurmala Nurmala; Damayanti Damayanti
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.5017

Purpose: This study aims to address the financial management challenges faced by grocery stores in Rajabasa, Bandar Lampung, due to business competition and limited financial literacy. It focuses on developing an Excel-based financial reporting application that is user-friendly for store owners without accounting backgrounds. The study also includes training and assistance to enable independent and sustainable usage. Methodology: From a population of 278 grocery stores, 74 were selected using the Slovin formula with a 10% margin of error. One store was chosen for a case study. A mixed-method approach was used, combining qualitative and quantitative techniques such as documentation, questionnaires, interviews, observation, and focus group discussions. The application features automated modules for journals, ledgers, financial statements, and inventory reports. Results: All respondents (100%) still used manual bookkeeping, citing limited technological skills, fear of errors, and difficulty in profit tracking. The Excel-based application simplified transaction recording and report generation, increased accuracy, and enhanced financial insight. Training and mentoring significantly improved users’ ability to operate the system independently. Conclusion: The study demonstrates that a simple, Excel-based financial reporting application can improve financial management in traditional grocery stores. It presents a scalable, low-cost model for enhancing financial literacy and operational efficiency among MSMEs in underserved areas. Limitations: This research was limited to a single grocery store and has not been tested on other types of MSMEs. Contributions: The study offers a practical solution for small business financial management and supports the digital literacy of MSME owners.

Accounting Conservatism, Firm Size, and Earnings Persistence in Explaining Earnings Quality Syifa Salsabilla Zahra Annisa; Nurmala Nurmala; Ulin Nuha Alfani
Jurnal Bisnis dan Pemasaran Digital Vol 6 No 1 (2026): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jbpd.v6i1.7250

Purpose: This study examines how accounting conservatism, firm size, and earnings persistence are associated with earnings quality in Indonesian food and beverage firms during 2021-2024, a period of post-pandemic operating adjustment.Methods: Using audited annual-report data from 50 purposively selected IDX-listed firms (200 firm-year observations), the study estimates an accrual-based model after the documented data-screening process. Earnings quality is proxied by signed Modified Jones discretionary accruals, conservatism by the Givoly-Hayn accrual measure, size by logged total assets, and persistence by an autoregressive earnings coefficient.Results: Conservatism and firm size are negatively associated with discretionary accruals (p < .001), which indicates higher quality under the study’s inverse proxy. Persistence is not significant (p = .704). The joint model is significant, but its high explanatory power requires caution because the principal measures contain related accrual information.Limitations: The evidence is sector-specific, uses signed discretionary accruals, relies on a short persistence window, and inherits the source thesis’s undocumented case-level rule for the 14 outlier exclusions. The observational design supports association rather than causal inference.Conclusions: Prudential recognition and organizational scale correspond to lower discretionary accruals, whereas persistence does not explain this accrual-based quality proxy. The results support stronger review of accrual judgments and internal controls, especially when interpreting stable earnings during recovery periods.Contributions: The findings extend Indonesian evidence by connecting reporting prudence, organizational monitoring capacity, and earnings sustainability while keeping the economic concept of earnings quality distinct from its discretionary-accrual proxy.

Artificial Intelligence, Coretax, Digital Tax Administration, Employee Performance, Service Training Renjani Fitria Dewi; Umarudin Kurniawan; Nurmala Nurmala
Jurnal Bisnis dan Pemasaran Digital Vol 6 No 1 (2026): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jbpd.v6i1.7261

Purpose: Drawing on the Resource-Based View (RBV), this study investigates the association between employees’ perceptions of artificial-intelligence-enabled tax services, digital tax administration, and service training with frontline tax employee performance at two Pratama Tax Offices in Bandar Lampung, Indonesia. Methods: A quantitative census survey was conducted involving all 26 employees in the service sections of KPP Pratama Bandar Lampung Satu and Dua. Saturated sampling was applied due to the limited population size. Data were collected using 16 Likert-scale items representing four constructs and analyzed using IBM SPSS Statistics 26 through validity and reliability testing, regression diagnostics, multiple regression analysis, t-tests, F-tests, and adjusted R² evaluation.Results: AI services showed no significant effect on employee performance (B = -0.043; p = .698), while digital tax administration had a positive and significant effect (B = 0.596; p = .007). Service training was insignificant (B = -0.170; p = .221). The model was significant, F(3,22) = 4.278, p = .016, with an adjusted R² of .282.Limitations: The study is limited by its small and localized sample, restricting generalizability. Self-reported measures may also introduce response bias.Conclusion: Digital tax administration represents the strongest performance-related resource, while AI and training require stronger integration with organizational routines.Contributions: This study contributes to technology and public administration research by demonstrating that RBV resources generate different performance pathways depending on organizational integration and implementation mechanisms.nisms.

Accounting Conservatism in Property Firms: Capital Intensity, Investment Oppurtinity Set and Information Asymmetry Dhea Shevalina; Fitri Mareta; Nurmala Nurmala
Jurnal Bisnis dan Pemasaran Digital Vol 6 No 1 (2026): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jbpd.v6i1.7328

Purpose: This study examines the relationships between Capital Intensity, Investment Opportunity Set, and Information Asymmetry with Accounting Conservatism in Indonesian property and real-estate firms during the 2020–2024 period. This research aims to provide empirical evidence regarding the determinants of conservative financial reporting practices in an asset-intensive industry.Research Methodology: This study uses secondary data from 23 publicly listed property and real-estate firms in Indonesia during 2020–2024. The data were analyzed using pooled Cochrane–Orcutt regression to address autocorrelation issues and were supported by three sensitivity checks to assess the robustness and consistency of the findings.Results: The findings show that Capital Intensity has a negative and significant association with Accounting Conservatism, contrary to the proposed hypothesis. Meanwhile, Investment Opportunity Set and Information Asymmetry have no significant partial effects, although the predictor variables are jointly informative in the primary model. The coefficient patterns remain consistent across the sensitivity analyses.Conclusions: Asset intensity is the strongest correlate of conservative reporting behavior in this sample, while growth opportunities and market-information variables provide limited explanatory power.Limitations: This study is limited by its short sector-specific panel, as well as the use of accrual-based, CAPBVA, and single-date spread proxies, which may reduce the generalizability of the results.Contributions: This study contributes by identifying a boundary condition for political-cost predictions, demonstrating that balance-sheet preservation incentives may outweigh reporting caution in asset-intensive firms.

Excel-Based Financial Reporting for Grocery Stores in Rajabasa Agung Susanto; Nurmala Nurmala; Damayanti Damayanti
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.5017

Purpose: This study aims to address the financial management challenges faced by grocery stores in Rajabasa, Bandar Lampung, due to business competition and limited financial literacy. It focuses on developing an Excel-based financial reporting application that is user-friendly for store owners without accounting backgrounds. The study also includes training and assistance to enable independent and sustainable usage. Methodology: From a population of 278 grocery stores, 74 were selected using the Slovin formula with a 10% margin of error. One store was chosen for a case study. A mixed-method approach was used, combining qualitative and quantitative techniques such as documentation, questionnaires, interviews, observation, and focus group discussions. The application features automated modules for journals, ledgers, financial statements, and inventory reports. Results: All respondents (100%) still used manual bookkeeping, citing limited technological skills, fear of errors, and difficulty in profit tracking. The Excel-based application simplified transaction recording and report generation, increased accuracy, and enhanced financial insight. Training and mentoring significantly improved users’ ability to operate the system independently. Conclusion: The study demonstrates that a simple, Excel-based financial reporting application can improve financial management in traditional grocery stores. It presents a scalable, low-cost model for enhancing financial literacy and operational efficiency among MSMEs in underserved areas. Limitations: This research was limited to a single grocery store and has not been tested on other types of MSMEs. Contributions: The study offers a practical solution for small business financial management and supports the digital literacy of MSME owners.

Accounting Conservatism, Firm Size, and Earnings Persistence in Explaining Earnings Quality Syifa Salsabilla Zahra Annisa; Nurmala Nurmala; Ulin Nuha Alfani
Jurnal Bisnis dan Pemasaran Digital Vol 6 No 1 (2026): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jbpd.v6i1.7250

Purpose: This study examines how accounting conservatism, firm size, and earnings persistence are associated with earnings quality in Indonesian food and beverage firms during 2021-2024, a period of post-pandemic operating adjustment.Methods: Using audited annual-report data from 50 purposively selected IDX-listed firms (200 firm-year observations), the study estimates an accrual-based model after the documented data-screening process. Earnings quality is proxied by signed Modified Jones discretionary accruals, conservatism by the Givoly-Hayn accrual measure, size by logged total assets, and persistence by an autoregressive earnings coefficient.Results: Conservatism and firm size are negatively associated with discretionary accruals (p < .001), which indicates higher quality under the study’s inverse proxy. Persistence is not significant (p = .704). The joint model is significant, but its high explanatory power requires caution because the principal measures contain related accrual information.Limitations: The evidence is sector-specific, uses signed discretionary accruals, relies on a short persistence window, and inherits the source thesis’s undocumented case-level rule for the 14 outlier exclusions. The observational design supports association rather than causal inference.Conclusions: Prudential recognition and organizational scale correspond to lower discretionary accruals, whereas persistence does not explain this accrual-based quality proxy. The results support stronger review of accrual judgments and internal controls, especially when interpreting stable earnings during recovery periods.Contributions: Theoretically, this study extends contemporary agency theory and positive accounting theory by explaining how accounting conservatism and firm size relate to earnings quality. Practically, it provides insights for improving financial reporting transparency and strengthening internal controls.

Artificial Intelligence, Coretax, Digital Tax Administration, Employee Performance, Service Training Renjani Fitria Dewi; Umarudin Kurniawan; Nurmala Nurmala
Jurnal Bisnis dan Pemasaran Digital Vol 6 No 1 (2026): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jbpd.v6i1.7261

Purpose: Drawing on the Resource-Based View (RBV), this study investigates the association between employees’ perceptions of artificial-intelligence-enabled tax services, digital tax administration, and service training with frontline tax employee performance at two Pratama Tax Offices in Bandar Lampung, Indonesia. Methods: A quantitative census survey was conducted involving all 26 employees in the service sections of KPP Pratama Bandar Lampung Satu and Dua. Saturated sampling was applied due to the limited population size. Data were collected using 16 Likert-scale items representing four constructs and analyzed using IBM SPSS Statistics 26 through validity and reliability testing, regression diagnostics, multiple regression analysis, t-tests, F-tests, and adjusted R² evaluation.Results: AI services showed no significant effect on employee performance (B = -0.043; p = .698), while digital tax administration had a positive and significant effect (B = 0.596; p = .007). Service training was insignificant (B = -0.170; p = .221). The model was significant, F(3,22) = 4.278, p = .016, with an adjusted R² of .282.Limitations: The study is limited by its small and localized sample, restricting generalizability. Self-reported measures may also introduce response bias.Conclusion: Digital tax administration represents the strongest performance-related resource, while AI and training require stronger integration with organizational routines.Contributions: This study contributes to technology and public administration research by demonstrating that RBV resources generate different performance pathways depending on organizational integration and implementation mechanisms.nisms.

Accounting Conservatism in Property Firms: Capital Intensity, Investment Oppurtinity Set and Information Asymmetry Dhea Shevalina; Fitri Mareta; Nurmala Nurmala
Jurnal Bisnis dan Pemasaran Digital Vol 6 No 1 (2026): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jbpd.v6i1.7328

Purpose: This study examines the relationships between Capital Intensity, Investment Opportunity Set, and Information Asymmetry with Accounting Conservatism in Indonesian property and real-estate firms during the 2020–2024 period. This research aims to provide empirical evidence regarding the determinants of conservative financial reporting practices in an asset-intensive industry.Research Methodology: This study uses secondary data from 23 publicly listed property and real-estate firms in Indonesia during 2020–2024. The data were analyzed using pooled Cochrane–Orcutt regression to address autocorrelation issues and were supported by three sensitivity checks to assess the robustness and consistency of the findings.Results: The findings show that Capital Intensity has a negative and significant association with Accounting Conservatism, contrary to the proposed hypothesis. Meanwhile, Investment Opportunity Set and Information Asymmetry have no significant partial effects, although the predictor variables are jointly informative in the primary model. The coefficient patterns remain consistent across the sensitivity analyses.Conclusions: Asset intensity is the strongest correlate of conservative reporting behavior in this sample, while growth opportunities and market-information variables provide limited explanatory power.Limitations: This study is limited by its short sector-specific panel, as well as the use of accrual-based, CAPBVA, and single-date spread proxies, which may reduce the generalizability of the results.Contributions: This study contributes by identifying a boundary condition for political-cost predictions, demonstrating that balance-sheet preservation incentives may outweigh reporting caution in asset-intensive firms.

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