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All Journal Jurnal Strategi Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Proaksi Journal of Economics, Business, and Government Challenges Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Economy, Education and Entrepreneurship (IJE3) Bima Journal : Business, Management and Accounting Journal Behavioral Accounting Journal Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Al-Buhuts (e-journal) Sustainable : Jurnal Akuntansi Nautical: Jurnal Ilmiah Multidisiplin Indonesia Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Economics, Business, Accounting & Society Review MDP Student Conference Inisiatif: Jurnal Dedikasi Pengabdian Masyarakat Jurnal Riset Ekonomi dan Akuntansi International Journal of Management Research and Economics Kreativitas Pada Pengabdian Masyarakat (Krepa) PEDAMAS (Pengabdian Kepada Masyarakat) Jurnal Akademik Pengabdian Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURNAL MULTIDISIPLIN ILMU AKADEMIK JURNAL RUMPUN MANAJEMEN DAN EKONOMI JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Maisyatuna Jurnal Pengabdian Masyarakat SENSASI Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ABDIMAS NUSANTARA
Fajar Syaiful Akbar
Department Of Accounting, Faculty Of Economics And Business, Universitas Pembangunan Nasional “Veteran” East Java, Surabaya 60294, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Impact of Accounting Information System Implementation, Digital Transformation, and Internal Control on Employee Performance: A Case Study of PT Fokus Jasa Mitra Widiantoro, Nawaal Fakhri; Akbar, Fajar Syaiful
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.965-976

Abstract

Purpose : This study investigates the effects of Accounting Information System (AIS) implementation, digital transformation, and internal control on employee performance at PT Fokus Jasa Mitra. Methodology: A quantitative method was employed, utilizing a questionnaire distributed to 97 respondents. The data were analyzed using multiple linear regression to test the hypothesis. Results: The implementation of AIS, digital transformation, and internal control significantly affected employee performance, both partially and simultaneously. Findings: The study confirms that AIS, digital transformation, and internal controls contribute to employee performance through improved work efficiency and decision-making. Novelty: This study provides a unique perspective on how the interplay between technological and control factors impacts employee performance within the context of PT Fokus Jasa Mitra, a company transitioning from FoxPro to ERP. Originality: Unlike previous studies, this research specifically focuses on PT Fokus Jasa Mitra and uses SEM-PLS analysis to explore employee performance in light of system and organizational changes. Conclusion: The findings highlight the critical role of AIS, digital transformation, and internal control in enhancing employee performance. These insights offer practical implications for managers in similar business environments. Type of Paper: Empirical Research
Influence Of Financial Literacy and Financial Technology On Financial Management among Accounting Student in East Java Pramesti, Anisa Frieda Hadi; Akbar, Fajar Syaiful
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1099-1104

Abstract

Purpose: This study aims to analyze the influence of financial literacy and financial technology on students’ financial management behavior in the context of increasing fintech adoption among young people. Methodology: This research employs a quantitative approach using Partial Least Squares (PLS) as the data analysis technique. Data were collected through structured questionnaires distributed to active accounting students of Universitas Pembangunan Nasional “Veteran” Jawa Timur. Results: The results indicate that both financial literacy and financial technology have a positive and significant effect on students’ financial management. Students with higher financial knowledge and effective use of digital financial services tend to demonstrate more responsible and planned financial behavior. Novelty: This study integrates financial literacy and financial technology variables in explaining students’ financial management behavior within a higher education setting. Findings: Financial technology enhances financial management outcomes when accompanied by adequate financial literacy, reducing the risk of impulsive financial behavior. Originality: The originality of this study lies in its empirical evidence from accounting students, highlighting the complementary role of fintech and financial literacy in digital financial behavior. Conclusions: Strengthening financial literacy alongside responsible fintech utilization is essential to improve students’ financial management capabilities. Type of Paper: Empirical Research Paper.
Tax Aggressiveness In Property And Real Estate Companies: The Role Of Financial Distress And Transfer Pricing Putri, Rizma Fatmawati; Akbar, Fajar Syaiful
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1131-1142

Abstract

Purpose: This research aims to examine the impact of financial distress and transfer pricing on tax aggressiveness among property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2021to 2023. Methodology: Using a quantitative approach, 32 companies were selected via purposive sampling. Tax aggressiveness was measured using ABTD, financial distress with the Altman Z-Score, and transfer pricing via the Related Party Transaction (RPT) ratio. Multiple linear regression was performed using SPSS. Results: The results indicate that financial distress signfificantly increase tax aggressiveness (β= 0,124, p<0,05), while transfer pricing has a negative but statiscally insignificant effect (β= -0,139, p>0,05). Findings: Firms under financial pressure tend to adopt more aggressive tax strategies. The use of transfer pricing does not directly influence tax behavior, posibly due to adherence to the arm’s length principle. Novelty & Originality: This research provides sector-specific empirical evidence of tax aggressiveness mechanisms in emerging economies, offering new insight into tax compliance behavior and signaling theory. Conclusion: Financial distress is a key determinant of aggressive tax practices. Policymakers sholud consider firm-specific conditions when designing tax regulations. Type of Paper: Quantitative empirical research.
Analisis Kendala Penerapan PSAK 34 Metode Persentase dalam Pengakuan Pendapatan Proyek Konstruksi pada PT. XYZ Ade Irma Agustian; Fajar Syaiful Akbar
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 2 (2026): MARET 2026
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i2.2181

Abstract

Penelitian ini bertujuan untuk menganalisis kendala penerapan PSAK 34 metode persentase penyelesaian dalam pengakuan pendapatan proyek konstruksi pada PT. XYZ. Industri konstruksi memiliki karakteristik unik seperti kompleksitas pekerjaan, ketergantungan pada banyak pihak, dan ketidakpastian kondisi lapangan, sehingga memerlukan standar akuntansi khusus. PSAK 34 mengatur pengakuan pendapatan dan beban berdasarkan tingkat penyelesaian proyek, namun implementasinya dihadapkan pada berbagai tantangan, seperti kesulitan estimasi biaya, keterbatasan sistem informasi, dan rendahnya literasi akuntansi di kalangan staf. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa PT. XYZ masih menghadapi kendala dalam integrasi sistem informasi, prosedur pengumpulan data, dan kompetensi sumber daya manusia, yang berdampak pada kualitas laporan keuangan dan kredibilitas perusahaan. Kajian ini diharapkan dapat menjadi dasar perbaikan tata kelola keuangan perusahaan konstruksi di masa mendatang.
Co-Authors Ade Irma Agustian Adristi Fitri Rukmaningtyas Aisyah Almaghfiroh Moediono Alfira Rizky Amalia Alifyandi Firdhaus Amalia, Alfira Rizky Andita Cahyasari Pradana Putri Angelia Fortunata Arisman Anisa Aprilia Arfiyanti, Diass Hendika Arifani Salica Putri Winarno Arya Pratama Putra Audy Herlina Puspitasari Bryan Yafet Widiawira Camelia, Rizky Charis Al Farizi Della Putri Veronika Desi Natalia Tampubolon Desi Natalia Tampubolon Devia Ratna Sari Dinda Novyasari Maharani Dinda Novyasari Maharani Dwi Suhartini Enjelly Talitha Callista Erlita Alif Mawaddah Fahrizal, Ilham Fariz Isyraqi Aryasandi Febi Yogi Pratiwi Gabrena Septi Aulia Galuh Candra Mustika Dewi Gezza Insan Muttaqin Gloria Angelina Theresia Gusti Dian Prayogi Hero Priono, Hero I. Wikartika Imami , Prima Rizki Imami, Prima Rizki Ira Wikartika Jauza Purwanurhadi Khanida, Marisha Lailatul Rushaj Maharani, Eriza Nabila Maharani, Shavira Aisyah Masyaila Laurensia Zuhri Mayzura Rahma Aulia Putri Mochamad Apriadi Rachmawan Putra Moediono, Aisyah Almaghfiroh Mufida Dian Pertiwi Muhamad Risa Farhan Muhammad Fathur MUSLIMIN Muslimin Muslimin Nabilah Sarah Hafizhah Nahdah Na&#039;ilah Roihanah Narisyah Evita Zharah Natalia Dwi Wulandari Natasha Angelina Susilo Natasya Oktavina Tirza Dinda Pratiwi Naura Bilqis Tasyakurina Nur Maryam, Yasmin Nurul Ainun Nafisah Nurul Izzah Pingkan Ardhana Rheswari Pradana Putri, Andita Cahyasari Pramesti, Anisa Frieda Hadi Putri , Rizma Fatmawati Putri, Farshanda Shalihati Putri, Rizma Fatmawati Rachmawati, Aqila Rahmah, Tarissa Aqilla Rahmawan, Faris Rahmawati, Dyah Rama Aji Pradana Ratnawati, Dyah Rima Angelia Haq Rindu Reza Budiarti Rizky Camelia Rizqi, Nayla Fadhlika Saiful Anwar SAIFUL ANWAR Salsabilla Ayu Wishmilia Sheva Rajaby Eliya Trenggono Sjafii, H. Sjafii, H. Sofyan, Afis Sri Trisnaningsih Sri Trisnaningsih Susilo, Natasha Angelina Syafia Maharani Syarifah Aini Tarissa Aqilla Rahmah Tasya Dwi Puspita Umi Nur Fryda Kusli Rochmah Widiantoro, Nawaal Fakhri Yulianto, Irfan Tri Zakharia Vito