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All Journal EL-MUHASABA Jurnal Kajian Akuntansi Journal of Accounting Science Wikrama Parahita : Jurnal Pengabdian Masyarakat BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks JOURNAL OF APPLIED ACCOUNTING AND TAXATION Scientific Journal of Reflection : Economic, Accounting, Management and Business Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Riau Journal of Empowerment Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) JAE (Jurnal Akuntansi dan Ekonomi) Akuntansi : Jurnal Akuntansi Integratif Journal of Contemporary Accounting International Journal of Religious and Cultural Studies JAZ: Jurnal Akuntansi Unihaz Jurnal Riset Akuntansi Kontemporer ASEAN Journal of Community Engagement Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Syntax Imperatif : Jurnal Ilmu Sosial dan Pendidikan SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Journal of Economics and Business UBS JAKED JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah Jurnal Bisnis dan Manajemen (JBM) Jawa Dwipa BanKu: Jurnal Perbankan dan Keuangan JPPE : Jurnal Perencanaan & Pengembangan Ekonomi Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Jurnal Ekbis (Ekonomi & Bisnis) Jurnal Mahasiswa Manajemen dan Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Pengabdian Masyarakat dan Lingkungan Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Ilmiah Ekonomi dan Manajemen IIJSE Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Riset Ilmu Akuntansi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Inovasi Ekonomi Syariah dan Akuntansi Accounting Journal of Ibrahimy (AJI) Jurnal Riset Multidisiplin Edukasi WIKUACITYA: Jurnal Pengabdian Kepada Masyarakat Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Ekopedia: Jurnal Ilmiah Ekonomi Indonesia Economic Journal Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Manivest: Jurnal Manajemen, Ekonomi, Kewirausahaan, Dan Investasi Paradigma: Jurnal Filsafat, Sains, Teknologi, dan Sosial Budaya Journal of Artificial Intelligence and Digital Economy
Ajeng Tita Nawangsari
Universitas Islam Negeri Sunan Ampel Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Public Health Social Sciences Other

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PENGARUH LITERASI KEUANGAN, MANFAAT SHOPEEPAY LATER, DAN PENGGUNAAN SHOPEEPAYLATER TERHADAP PERILAKU KEUANGAN GENERASI Z : STUDI PADA UIN SUNAN AMPEL SURABAYA Natasya, Syafiqah Fitri; Nawangsari, Ajeng Tita
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Tahun 2026: Maret 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i1.6870

Abstract

This study examines the influence of financial literacy, perceived benefits of ShopeePayLater, and the frequency of ShopeePayLater usage on the financial behavior of Generation Z students at UIN Sunan Ampel Surabaya. The study is motivated by the rapid growth of Buy Now Pay Later (BNPL) services in Indonesia, where ShopeePayLater is the most widely used platform with an adoption rate of about 89% among e-commerce users. The rising popularity of this service among students has raised concerns about impulsive spending and default risks. According to PT Pefindo Credit Bureau (2023), from total national non-performing loans of IDR 2.12 trillion, around IDR 460 billion (21.7%) originated from Generation Z—the most active paylater users. This study applies a quantitative approach using a survey of 228 active Generation Z students at UIN Sunan Ampel Surabaya who have used ShopeePayLater. The sampling technique is purposive sampling, and data are analyzed using the Partial Least Squares (PLS) method. The results show that: (1) financial literacy positively and significantly affects financial behavior (t = 5.83; p = 0.000), indicating better management with higher literacy; (2) perceived benefits of ShopeePayLater negatively and significantly affect financial behavior (t = 3.14; p = 0.002), suggesting greater usefulness encourages consumptive behavior; and (3) ShopeePayLater usage negatively affects financial behavior (t = 4.31; p = 0.000). Theoretically, this study strengthens the Financial Literacy Framework and Technology Acceptance Model (TAM) in explaining young consumers’ financial behavior in the digital era.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TERJADINYA FRAUD PADA LAPORAN KEUANGAN PERUSAHAAN PUBLIK DI INDONESIA Amala, Sabitha Aksanu; Nawangsari, Ajeng Tita
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Tahun 2026: Maret 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i1.6938

Abstract

This study aims to analyze the factors influencing the occurrence of fraud in financial statements of public companies in Indonesia using a literature review approach. Employing the Fraud Triangle, Fraud Diamond, and Agency Theory as conceptual frameworks, this research synthesizes findings from previous empirical studies and relevant academic sources. The results reveal that financial pressure, weak internal control, moral justification (rationalization), and individual capability to exploit system weaknesses are the main factors driving financial statement fraud. Moreover, corporate governance mechanisms and board independence play a crucial role in reducing fraud risk. This research contributes theoretically to the development of forensic accounting knowledge and provides practical recommendations to enhance transparency and accountability in corporate financial reporting.
ANALISIS TINGKAT PENGUNGKAPAN ESG DISCLOUSURE PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020–2024 Firdaus, Roykhana; Nawangsari, Ajeng Tita
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Tahun 2026: Maret 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i1.7075

Abstract

This study aims to evaluate the extent of Environmental, Social, and Governance (ESG) disclosure among pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) during the 2020– 2024 period. The research adopts a descriptive qualitative approach using content analysis of annual and sustainability reports. The sample consists of six pharmaceutical firms: Kalbe Farma, Kimia Farma, Indofarma, Pyridam Farma, Merck, and Tempo Scan Pacific. The findings reveal that the overall ESG disclosure level in the pharmaceutical sector is relatively high, with an average of 76%. Among the three dimensions, governance is the most consistently reported, followed by social aspects, while environmental disclosure remains the least emphasized. Merck and Kalbe Farma record the highest disclosure levels, whereas Pyridam Farma and Tempo Scan Pacific show the lowest. These results indicate that sustainability reporting within the pharmaceutical industry is still largely voluntary and is influenced by company size and the degree of reputational awareness.
PERKEMBANGAN DAN TANTANGAN IMPLEMENTASI AKUNTANSI KARBON DI INDONESIA Pupsitsari, Emilia; Nawangsari, Ajeng Tita
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Tahun 2026: Maret 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i1.7116

Abstract

This article examines the key issues underlying the low quality and inconsistency of carbon accounting practices in Indonesia, particularly the absence of national standards, limited technical capacity, and insufficient digital infrastructure to support carbon measurement and disclosure. The study aims to identify the development, challenges, and requirements for implementing carbon accounting by conducting a systematic literature review of publications from 2019 to 2024. The research applies a literature-based approach by analyzing empirical findings, theoretical frameworks, and relevant regulatory developments. The results indicate that carbon disclosures in Indonesia remain predominantly narrative and have not been fully aligned with international standards such as IFRS S2, especially in reporting Scope 2 and Scope 3 emissions. The findings also reveal that the lack of trained human resources, high technological costs, and the absence of uniform national standards pose significant barriers for companies. The implications suggest that harmonizing national standards with global frameworks, strengthening technical and digital capacity, and expanding the national carbon market are crucial to improving carbon accounting quality and supporting Indonesia’s sustainability agenda.
PENGARUH LIKUIDITAS TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN FARMASI YANG TERDAFTAR Di BURSA EFEK INDONESIA (BEI) PERIODE 2019-2023 Putri, Ega Novita Setianing; Nawangsari, Ajeng Tita
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Tahun 2026: Maret 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i1.7121

Abstract

This study investigates the role of liquidity in shaping the financial performance of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) over the years 2019–2023. Liquidity is examined through the Current Ratio (CR), while financial performance is reflected by indicators such as Return on Assets (ROA) and Return on Equity (ROE). The research focuses on five pharmaceutical firms—PT Kimia Farma Tbk (KAEF), PT Indofarma Tbk (INAF), PT Kalbe Farma Tbk (KLBF), PT Darya- Varia Laboratoria Tbk (DVLA), and PT Tempo Scan Pacific Tbk (TSPC). The study adopts a quantitative framework supported by descriptive and comparative analysis, using secondary data sourced from the companies’ annual financial statements. The findings reveal notable disparities in both liquidity and profitability among the firms. KLBF consistently achieves the highest level of liquidity (CR 3.77–4.91) and demonstrates strong financial performance (ROA 10.15–12.59% and ROE 11.88–15.39%).  DVLA and TSPC maintain moderate liquidity positions (CR 2.18–3.00) with steady profitability (ROA 7.4–12.1% and ROE 10.6–17.0%). In contrast, KAEF and INAF report lower and more volatile CR values (1.03–2.06), along with weak and in some years negative profitability. Overall, the study concludes that variations in liquidity across pharmaceutical companies correspond to differences in their financial performance levels. Firms with higher CR generally achieve better ROA and ROE outcomes, suggesting that effective liquidity management can play a significant role in strengthening profitability.
Dampak regulasi pajak digital terhadap kepatuhan keuangan platform UMKM online Dini Khoirani; Ajeng Tita Nawangsari
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 7 No. 4 (2026): (In Progress)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol7iss4pp537-541

Abstract

This study aims to analyze the impact of digital tax regulation and digital tax literacy on the financial compliance of online Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The main issue addressed is the relatively low fiscal compliance level within the rapidly growing digital economy sector, despite the government’s implementation of digital-based tax policies. This research employs a quantitative approach with an explanatory research design to examine the causal relationships among variables. Primary data were collected through an online survey of 385 MSME owners operating on e-commerce platforms such as Tokopedia, Shopee, and Bukalapak. The research instrument consisted of a closed-ended questionnaire using a five-point Likert scale, tested for validity through Confirmatory Factor Analysis (CFA) and for reliability using Cronbach’s Alpha (>0.7). The results of multiple linear regression analysis show that digital tax regulation (β = 0.426; p < 0.001) and digital tax literacy (β = 0.337; p < 0.001) both have a positive and significant influence on MSMEs’ financial compliance. The coefficient of determination (R² = 0.482) indicates that these two variables explain 48.2% of the variance in financial compliance levels. These findings confirm that effective digital tax policies and higher levels of tax literacy play crucial roles in enhancing compliance among online business actors. This research provides practical implications for the government to strengthen the integration between digital tax systems and e-commerce platforms, while also improving tax literacy through technology-based education programs. Theoretically, the findings reinforce the Theory of Planned Behavior as a framework for understanding tax compliance behavior in the digital era and offer empirical evidence for developing inclusive and adaptive fiscal policies aligned with the digitalization of the economy.
ANALISIS PERMASALAHAN TRANSPARANSI DAN AKUNTABILITAS DALAM PROSES PERENCANAAN ANGGARAN PENDAPATAN DAN BELANJA DESA DI DESA BERBEK Dewi, Karisma; Nawangsari, Ajeng Tita
Jurnal Bisnis dan Manajemen (JBM) JBM Vol 22 (2026): Issue 1
Publisher : Faculty of Economics and Business University of Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jbm.v22i1.4308

Abstract

Budget planning is a financial management process aimed at achieving efficiency in supporting village development while maintaining transparency and accountability. However, several issues affect changes in village budget plans and their implementation. This study aims to identify problems in managing the Village Revenue and Expenditure Budget (APBDes) by considering transparency and accountability in Berbek Village and analyzing how village officials address these problems, particularly in the 2023 planning and 2024 implementation. The study uses a descriptive qualitative approach through interviews, observation, and documentation. Respondents’ opinions were presented as expressed and analyzed to explain the reasons behind their actions. Data analysis was conducted through collection, reduction, presentation, and conclusion stages. The results show that APBDes preparation in Berbek Village meets transparency and accountability principles, as evidenced by APBDes banner documentation and clear accountability reports. Four main problems were found, namely that priority was given to urgent programs when the budget was limited, funding shortfalls were covered by emergency funds recorded in the Revised Budget (PAK), unplanned budget needs were financed from emergency or specific allocation funds, and delays in central government disbursement were addressed with temporary funding from Village Original Income (PADes).
Analisis Rasio Keuangan untuk Mengukur Kinerja Keuangan Pemerintah Daerah Kota Surabaya Periode 2021 - 2024 Dwi Rezky Amalya Ahmad; Ajeng Tita Nawangsari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.10030

Abstract

Study analyzes the fiscal performance of the Surabaya City Regional the administration period 2021–2024 fiscal year using financial ratio analysis, which includes effectiveness, efficiency, fiscal efficiency, spending activity, and regional revenue and expenditure growth. Descriptive quantitative methods incorporate secondary Information derived from the Budget Realization Report (LRA) and financial statements. The study found that Regional Original Income contributes more than central and provincial government transfers. The average effectiveness ratio is 90.96% (quite effective), the efficiency ratio is 87.75% (quite efficient), and the revenue ratio is 151.57% (delegative). Operating expenditure dominates at 82.81%, while capital expenditure is only 17.05%. The growth ratio shows a fluctuating trend with PAD growing 42.56%, regional income 8.99%, operating expenditure 6.27%, and capital expenditure 27.30%. Overall, the Surabaya City Government's financial performance is good, with stable effectiveness and efficiency, a very high fiscal level, and positive revenue and expenditure growth, although inconsistent. However, the dominance of operating expenditure over capital expenditure Requires enhancement in order to financial management can focus more on infrastructure development and improving public services.
Penerapan Corporate Social Responsibility (CSR) terhadap Kinerja Keuangan Perusahaan dan Pencapaian SDGs di Indonesia Anas Tasya Angely Fidausya; Ajeng Tita Nawangsari
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 21 No 1 (2026): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v21i1.4974

Abstract

This study examines the application of Corporate Social Responsibility (CSR) to corporate reputation and the achievement of Sustainable Development Goals (SDGs) in Indonesia. The background of the study shows that CSR has become an important aspect in the operations of modern companies, especially after being mandated by Law No. 40 of 2007, with a strategic role in supporting the achievement of the 2030 SDGs. This study uses the framework of stakeholder theory and legitimacy theory to analyze the relationship between CSR, corporate reputation, and its contribution to the SDGs. The research method used is a literature review with a descriptive qualitative approach. Data collection was carried out through a literature study of laws and regulations, scientific journals, and scientific articles for the period 2020-2024. The research findings show that the implementation of CSR in Indonesia is driven by clear regulations and requires intensive collaboration between companies, the government, and the community. CSR has been proven to have a significant impact on corporate reputation by increasing consumer trust and loyalty. Effective CSR implementation contributes positively to the achievement of the SDGs with a strategic approach that integrates community involvement, environmental sustainability, and technological innovation. This study concludes that CSR plays a vital role in building a company's reputation and supporting sustainable development in Indonesia.
Pengaruh Penerapan Green Accounting Terhadap Kinerja Keuangan Perusahaan Manufaktur Subsektor Industri Makanan dan Minuman yang Terdaftar di BEI Kamiline Mahaballah Uzla; Ajeng Tita Nawangsari
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 21 No 1 (2026): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v21i1.4975

Abstract

The purpose of this study is to determine the impact of green accounting on a company's financial performance. The population in this study is companies in the manufacturing sector, specifically the food and beverage industry, that are listed on the Indonesia Stock Exchange from 2021 to 2023. The research method used is a quantitative approach with secondary data in the form of company annual reports. The sample was selected using purposive sampling with three criteria, resulting in six companies that were deemed suitable for research. The study used simple regression analysis with the SPSS program. In this study, the green accounting variable was s measured using PROPER ranking values, and the financial performance variable was measured using ROA. The results of the analysis show that the green accounting variable does not significantly affect the company's financial performance. Keywords: green accounting, financial performance, manufacturing companies.
Co-Authors Abdurrohman, Adi Achmad Room Fitrianto Ade Irma Suryani Lating afrinda rahma aulia agustin, riska agustina dwi wulandari Ahmat Hoirol Anam Amala, Sabitha Aksanu Amalya Ahmad, Dwi Rezky Ana Toni Roby Candra Yudha Anas Tasya Angely Fidausya Anas Tasya Angely Fidausya Anggun Salsabila Ani Umaturrokhima Annisa Putri Nur Maharani Aqilah Nahda Dzakira Aripratiwi, Ratna Anggraini Arista, Setia Rini Aristantia, Selvia Eka Arta Agustin Melania Bima Rafly Fachrezzi Bima Rafly Fachrezzi Buchori, Imam Bugis Setiawan Cahyanti, Kharisma Galuh Chofifah Ayu Widya Ningrum Dewi, Karisma Dina Niatulmutmainah Dini Khoirani Dwi Rezky Amalya Ahmad Dwi Yandari, Aprilya Echa Nur Apriska Sury Eva Lailatul Fitriyah Eva Wany Fadlil Abdani Firdaus, Roykhana Firly Husniyatul 'Adawiyah Gibbons, Nadine Elizabeth Halimahtus Aprilia Mahasa Hamdani, Azzra Faqih Ihda Izzatul Alfaini Ilmi, Muhammad Auliya' Nurul Imam Buchori Jannah, Binti Shofiatul Kamiline Mahaballah Uzla Kamiline Mahaballah Uzla Kharisma Galuh Cahyanti Khofifah Amelia Putri Khudzaifah, Adelia Kusumawati, Muhammad Dhoifulloh Lu'lu'atul Maknunah M. Farhan Abid Pratama Masruroh, Auliyatul Mazidatul Faizzah Merine Mistin Fatmawati Moch Adrian Maulana Mochammad Ilyas Junjunan Muchammad Saifuddin Muharrom Firmansyah Mulyani Rahman Soulisa Nadila Lazulfa Rohman Nafiisah, Ari Santi Nasywa Roudhotul Firdaus Natasya, Syafiqah Fitri Natul Maisaroh Nor Aisah, Siti Novia Ardiana Novia Ardiana Nufaisa Nufaisa Nufaisa, Nufaisa Nur Ravita Hanun Nurul Hadi Jayanti Nurul Hasanah M Zach Pandansari, Ayu Pangesti Mulyono, Resha Dwi Ayu Pujiati, Eni Pupsitsari, Emilia Putikadyanto, Agus Purnomo Ahmad Putri Najwa Minadhifah Putri, Ega Novita Setianing Rahayu, Dian Kharisma Putri Rahma Ningrum Ramadhani, Eka Nur Wahyu Safitri Riska Agustin Setia Rini Arista Shima Qurrota A’yunin Syah Strivany, Anastasya Rizki Sulistyawan, Fajar Susanto, Febry Fabian Syarifka Satya Putri Zaen Syayyidah Azzahra Syifa, Naila Hidayatus titanur istiqomah Wardhana, Hilmi Abiyya Labiib Widad, Naswa Faqrizah Al Yudhanti, Ashari Lintang Yulianti, Defita Zakiyatul Fakhiroh Zalfa Iklil Farida