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All Journal Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma International Journal of Religious and Cultural Studies Accounting Profession Journal (APAJI) Jurnal Pajak dan Keuangan Negara (PKN) Paulus Journal of Accounting (PJA) Buletin Poltanesa International Journal on Social Science, Economics and Art Al-Buhuts (e-journal) Dharma Jnana Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Journal of Innovative and Creativity JER SENEMA
Frischa Faradilla Arwinda Mongan
Universitas Kristen Indonesia Paulus
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Analisis Sistem Akuntansi pada Pengendalian Biaya Operasional Situru, Florianus Erwin; Pasanda, Erna; Mongan, Frischa Faradilla Arwinda
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.5394

Abstract

Penelitian ini menganalisis penerapan sistem akuntansi dan pemanfaatannya dalam pengendalian biaya operasional pada CV. OZU Meoli, perusahaan jasa konstruksi di Makassar. Menggunakan pendekatan kualitatif dengan desain studi kasus, data dikumpulkan melalui wawancara mendalam, observasi langsung, dan dokumentasi terhadap direktur, komisaris, staf administrasi, dan staf operasional. Hasil penelitian menunjukkan bahwa sistem akuntansi CV. OZU Meoli masih bersifat semi-manual dengan menggunakan buku kas dan Microsoft Excel tanpa Chart of Accounts (COA), jurnal, buku besar, maupun Standard Operating Procedure (SOP) yang baku. Pencatatan transaksi sering mengalami keterlambatan 7-14 hari akibat terlambatnya penyerahan bukti transaksi dari lapangan. Sistem dokumentasi belum sistematis karena tidak memiliki penomoran dokumen, klasifikasi per proyek, dan digitalisasi arsip. Anggaran biaya operasional disusun secara tahunan namun evaluasi perbandingan anggaran dengan realisasi tidak dilakukan secara rutin dan sistematis. Pengendalian biaya lebih bersifat intuitif dan bergantung pada supervisi langsung pimpinan daripada sistem akuntansi terstruktur. Kendala utama meliputi keterbatasan sumber daya manusia, keterlambatan dokumen, minimnya teknologi akuntansi, dan dominasi prosedur lisan. Penelitian menyimpulkan bahwa efektivitas pengendalian biaya operasional sangat terbatas karena sistem akuntansi yang ada belum memenuhi komponen fundamental sistem akuntansi modern, sehingga informasi biaya yang dihasilkan tidak akurat, tidak tepat waktu, dan tidak dapat digunakan sebagai dasar pengambilan keputusan manajerial yang optimal.
Faktor Internal Yang Mempengaruhi Nilai Perusahaan: Studi Empiris Pada Sektor Perbankan Di Indonesia Ni Nyoman Ayu Suryandari; Frischa Faradilla Arwinda Mongan
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.3038

Abstract

This study investigates the effect of ownership structure, capital structure, dividend policy, and profitability on firm value in banking companies listed on the IDX from 2021–2023. Using purposive sampling, 11 firms with 33 observations were analyzed through multiple linear regression. The results show that managerial ownership and profitability positively affect firm value, while capital structure has a negative effect. Meanwhile, institutional ownership and dividend policy do not significantly influence firm value.
Investment and Identity: A Phenomenological Study of Accounting Students Financial Self-Discovery Mongan, Frischa Faradilla Arwinda; Alimuddin; Said, Darwis; Mendra, Ni Putu Yuria
Poltanesa Vol 26 No 2 (2025): December 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i2.3576

Abstract

This interpretive phenomenological study explores how accounting students develop their financial identity through digital investments, explicitly addressing the persistent gap between their theoretical knowledge and practical investment behavior. Utilising in-depth interviews and thematic induction with three students who actively engage in digital investment platforms, the research uncovers that financial identity formation is an existential process, shaped by the intersection of academic rationality, emotional profit/loss experiences, and powerful socio-digital influences. Investment acts as a reflective mirror, aligning students' identity development with responsibility and self-control, consistent with the identity moratorium phase. Importantly, this process reveals significant cognitive dissonance: formal financial knowledge, such as financial statement analysis, is frequently superseded by digital intuition driven by fast-paced information from finfluencers, social media, and real-time news updates. Biases like Fear of Missing Out (FOMO) amplify reliance on rapid digital inputs, leading digital literacy to exert greater influence on investment decisions than formal financial literacy. The study highlights that experiential learning, emotional responses to investment outcomes, and active participation in digital communities contribute to a dynamic, negotiated financial identity among students, integrating logic, emotion, and evolving digital norms. These findings emphasise the necessity for accounting education to enhance behavioural finance and digital literacy modules. Hence, students are better prepared to manage both rational decision-making and the emotional pressures of digital investment. The study contributes new qualitative insights for educators and policymakers by documenting how digital environments transform financial identity and investment behavior among future accountants.
Ketergantungan Fiskal dan Pergeseran Struktur Belanja: Kajian Longitudinal Kinerja Keuangan Kabupaten Toraja Utara Periode 2020-2024 Frischa Faradilla Arwinda Mongan; Andi Mulia Saleh; Nirwana Nirwana; Aini Indrijawati
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 5 No. 1 (2026): Edisi Mei - Agustus
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jeama.v5i1.860

Abstract

Kabupaten Toraja Utara menghadapi ketergantungan fiskal yang persisten dengan rasio kemandirian fiskal yang tidak pernah melampaui 5,36% selama 2020–2024, sementara belanja pegawai terus meningkat dan menekan ruang fiskal untuk pembangunan. Penelitian ini bertujuan menganalisis pola perubahan kinerja keuangan daerah melalui tiga dimensi: kemandirian fiskal, efektivitas pemungutan Pendapatan Asli Daerah (PAD), dan dinamika struktur belanja. Data bersumber dari Laporan Realisasi Anggaran resmi periode 2020–2024 yang dianalisis menggunakan pendekatan tren longitudinal, uji Mann-Kendall, dan estimator Sen's slope untuk mengukur arah serta laju perubahan indikator fiskal. Hasil penelitian mengungkap tiga temuan kritis: rasio kemandirian fiskal stagnan pada kisaran 4,23–5,36%; penetapan target PAD 2023 yang tidak berbasis potensi riil menyebabkan realisasi hanya 32,51% dari target; serta rasio belanja pegawai meningkat dari 47,1% menjadi 62,2% sementara belanja modal turun dari 33,6% menjadi 21,4%. Penelitian ini merekomendasikan standardisasi metodologi penetapan target PAD, pengendalian belanja pegawai melalui batas internal, serta pengembangan sumber PAD berbasis potensi pariwisata dan Badan Usaha Milik Daerah.
BEHAVIORAL INTENTION TO USE DJP DIGITAL SERVICES INTEGRATED WITH CORETAX: A TECHNOLOGY ACCEPTANCE MODEL APPROACH WITH TAX SOCIALIZATION MODERATOR: Reformasi Administrasi Perpajakan Digital: Analisis Behavioral Intention to Use CoreTax dengan Pendekatan Technology Acceptance Model dan Moderasi Sosialisasi Pajak Muliani Mangngalla; Frischa Faradilla Arwinda Mongan; Devika Viktor; Hersen Bantong
Jurnal Pajak dan Keuangan Negara (PKN) Vol 7 No 2 (2026): Jurnal Pajak dan Keuangan Negara | Maret 2026
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v7i2.3424

Abstract

This study aims to analyze the influence of perceived usefulness and perceived ease of use on taxpayers behavioral intention to use DJP digital services integrated with CoreTax, as well as examine the moderating role of tax socialization. A quantitative approach was employed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) for data analysis. Data were collected from 100 individual taxpayers registered at the North Makassar Tax Office (KPP Makassar Utara) through a structured questionnaire. The results indicate that both perceived usefulness and perceived ease of use have a positive and significant effect on taxpayers behavioral intention to use DJP digital services integrated with CoreTax. Furthermore, tax socialization was found to significantly moderate the relationship between perceived ease of use and behavioral intention, but not the relationship between perceived usefulness and behavioral intention. These findings suggest that effective tax socialization plays a crucial role in reducing user cognitive effort and enhancing their intention to continuously adopt DJP digital services.
Co-Authors Aini Indrijawati Anggi Widyasyah Putra Anggraini, Dea Pricilia Beloan, Bertha Bertha Beloan Carolus Askikarno Palalangan Claudio Julio Mongan Darwis Said, Darwis Devika Viktor Erikayanti Bato’ Salle Erna Pasanda Fera Tendengan Fransiskus Randa Hersen Bantong Heslyana Pagalla I Dewa Ayu Made Dewi Lestari I Made Agus Juliarta Kende, Aditia Saputri Krisdayanti Armelinda Krisdayanti Armelinda Maria Yessica Halik Muliani Mangngalla? Ni Nyoman Ayu Suryandari Ni Nyoman Mita Aryani Ni Putu Yuria Mendra Nirwana Nirwana Nisel Mandodo Noberto Nugroho Sitorus Olivya Vivien Lili Palamba Palosong, Alosius Rinto Saleh, Andi Mulia Sita Yubelina Sabandar Siti Rahmadani R Situru, Florianus Erwin Tangke, Meisy Wulandari Trinita Imelda Bandaso Tumimba, Yelvira Monica Utari A. Paliling