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All Journal Jurnal Praktik Bisnis Wahana Riset Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan JURIS (Jurnal Ilmiah Syariah) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Inovasi Pendidikan Ekonomi Jurnal Pajak dan Keuangan Negara (PKN) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Ecogen Mattawang: Jurnal Pengabdian Masyarakat Jurnal Eksplorasi Akuntansi (JEA) Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Comsep : Jurnal Pengabdian Kepada Masyarakat JURIS (Jurnal Ilmiah Syariah) Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Nuansa Karya Akuntansi
Vita Fitria Sari
Universitas Negeri Padang
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Siapkah Generasi Z Menjadi Akuntan Publik di Era Digital? Charoline Cheisviyanny; Sany Dwita; Herlina Helmy; Vita Fitria Sari
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 3 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

Indonesia, similar to some other countries, are now facing public accountant shortage. The aim of this research is to provide understandings on accounting students’ and graduates’ (1) perceived obstacles in entering public accountant profession and (2) readiness in facing challenges of the digital era. The survey design was used to collect accounting students’ and graduates’ responses in Indonesia with regards to the research’s aims. Since the accounting students are Gen Z and the accounting graduates are Gen Y or Gen X, this study used The Theory of Generation. The study revealed that (1) CPA exam is the biggest obstacles for accounting students and graduates to enter public accountant profession and (2) the readiness of accounting graduates is significantly different (greater) than that of accounting students. The results of the study have implication to many related parties in regards to learning methods, dynamic work environments, examination/training methods, and parenting styles.
Pengaruh Kekayaan Daerah, Belanja Modal dan Tingkat Kemandirian Daerah terhadap Kinerja Penyelenggaraan Pemerintah Daerah Putri Minang Sary; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i3.640

Abstract

The purpose of this study was to determine the effect of regional wealth, capital expenditure and the level of regional independence on the performance of district/city government administration in West Sumatra Province. The analytical tool used is moderate regression analysis. The research results show that regional wealth has no effect on the performance of regional government administration. Capital expenditure has a negative influence on the performance of regional government administration. The level of regional independence has a positive effect on the performance of regional government administration.
Bias Kognitif dalam Akuntansi Sektor Publik dan Pengambilan Keputusan Keuangan Publik: Systematic Literature Review Vita Fitria Sari; Yulia Hendri Yeni; Aries Tanno; Sri Daryanti Zen; Suhernita Suhernita
Jurnal Eksplorasi Akuntansi Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i3.5009

Abstract

Public sector accounting reforms have traditionally assumed that better financial and performance information leads to better public decisions. However, growing evidence indicates that decision quality depends not only on information quality but also on how decision-makers cognitively interpret and use that information. Although behavioural research has expanded rapidly, studies on cognitive biases in public sector accounting remain fragmented across behavioural accounting, public sector accounting, and Behavioural Public Administration. This study addresses this gap through a systematic literature review of cognitive biases in public sector accounting and public financial decision-making. Following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines, seventeen peer-reviewed articles were analysed using thematic synthesis. The review identifies three interrelated categories of cognitive biases—information processing biases, judgment and decision biases, and commitment and persistence biases—that collectively explain how cognitive processes shape accounting information interpretation, financial judgments, and the persistence of public decisions. The findings also reveal that existing research is concentrated on performance information and public budgeting, while public financial reporting, public sector auditing, and popular financial reporting remain underexplored. Building on these findings, this study proposes Behavioural Public Sector Accounting (BPSA) as a conceptual framework that integrates behavioural accounting, public sector accounting, and Behavioural Public Administration, shifting the focus of public sector accounting research from information production toward information use. The study argues that improving public decisions requires understanding not only the quality of accounting information but also the cognitive processes through which it is interpreted and applied.
Co-Authors Abdul Hadi Asri Ade Elsa Betavia Afan Fernando Afdel Hamdi Afriyenti, Mayar Aisyah Nur Hidayah Aldy Andrean Alfarisi, Imam Alfarizy, Muhammad Akmal Aries Tanno Awandra Firson Sedenel Betavia, Ade Elsa Charolie Cheisviyanny Charoline Cheisiviyanny Charoline Cheisviyanny Darpius Darpius Delfiani, Silvi Deviani Deviani Dewi Pebriyani Dewi Pebriyani DIAH PERMATA SARI, DIAH PERMATA Dito Mulda Saferi Efrizal Syofian Efrizal Syofyan Elisa Putri Masni Evin Amaliyah Masra Febby Febiola Febrina Sabrini Fefri Indra Arza Fefri Indra Arza Fiola Finomia Honesty Fitra, Halkadri Fitri, Rivi Warensa Fitria Ridhaningsih Fitriani Fitriani Frandika, Hezrina Gultom, Melani Risma Hadisti, Merly Hariani Novrilia Helmy, Herlina Henri Agustin Herlina Helmy Honesty, Helga Nuri Iddha Wahyu Dwi Putra Intan Permata Bunda Kintana Hawari Lara Fatma Sarni Mariani Mariani Marina Octaviani Mayar Afriyenti Meliani Fitrianti Mia Angelina Setiawan Mohammad Luthfi Muhammad Arif Fikrian Muhammad Nadhif Faridzan Muhammad Nur Rafli Muhammad Raihanul Alfi Muhammad Rizal Nayang Helmayunita Nofenti Marlinda Nurzi Sebrina Pebriyani, Dewi Putri Citra Pratiwi Putri Minang Sary Putri Nabila Rahmadani, Sintia Rahmi, Harma Sri Lidia Ridhaningsih, Fitria Rifandra Adwitya Rinaldi Rinaldi Riny Jefri, Riny Rizal, Kevin Wahyu Salma Taqwa Salma Taqwa Salsabila, Hanifa Sany Dwita Sharly Ramayani Sri Ayu Saputri Sri Daryanti Zen Suhernita, Suhernita Wahyu Ningsih Yeni Lisdawati Yolanda, Mike Yozi Andayani Yulia Hendri Yeni Yuni Yuni