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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) Studi Akuntansi, Keuangan, dan Manajemen Dharma Jnana Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research Journal of Innovative and Creativity JER SENEMA
Frischa Faradilla Arwinda Mongan
Universitas Kristen Indonesia Paulus
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science 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.
Neurofinance Perspective on Traditional and Behavioral Finance in Accounting Students' Decisions Mongan, Frischa Faradilla Arwinda; Mangngalla, Muliani; Suryandari, Ni Nyoman Ayu; Ratnasari, Desi; Badeng, Alfianti Arung
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 3 (2026): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i3.5641

Abstract

Purpose: This study investigates the impact of traditional finance and behavioral finance on accounting students' financial decisions. A key objective is to emphasize the roles of financial literacy and psychological biases, and to determine whether neurofinance moderates their influence on individual choices. Methodology/approach: Adopting a quantitative design, data were gathered through questionnaires distributed to accounting students at UKI Paulus and UNMAS Denpasar. The research model was analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) technique, which enables testing of both direct and moderating relationships among complex variables. Results/findings: Both traditional finance and behavioral finance significantly influence students' financial decisions. Crucially, however, neurofinance does not significantly moderate the link between behavioral finance and financial decisions, suggesting that behavioral factors remain dominant. Future research should aim to integrate all three approaches into a unified framework. Conclusions: This study finds that behavioral finance has a more substantial impact on students' financial decisions than traditional finance. Neurofinance offers insights but does not significantly moderate this relationship, suggesting the need for further integration of all three approaches. Limitations: This research is confined to accounting students from two universities, which may limit the applicability of the results. Contribution: The study provides a unified framework for traditional, behavioral, and neurofinance. It uniquely shows that neurofinance moderates the impact of traditional finance, but not behavioral finance, providing new insights into student financial actions.
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.
DIGITAL TAX ADMINISTRATION REFORM: AN ANALYSIS OF BEHAVIORAL INTENTION TO USE CORETAX USING THE TECHNOLOGY ACCEPTANCE MODEL APPROACH AND THE MODERATING ROLE OF TAX SOCIALIZATION: Reformasi Administrasi Perpajakan Digital: Analisis Behavioral Intention to Use CoreTax dengan Pendekatan Technology Acceptance Model dan Moderasi Sosialisasi Pajak Mangngalla, Muliani; Mongan, Frischa Faradilla Arwinda; Viktor, Devika; Bantong, Hersen
Jurnal Pajak dan Keuangan Negara (PKN) Vol 7 No 2 (2026): Jurnal Pajak dan Keuangan Negara
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of perceived usefulness and perceived ease of use on the behavioral intention to use the digital taxation system, 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 through questionnaires distributed to taxpayers who have used the CoreTax system. The results indicate that both perceived usefulness and perceived ease of use have a positive and significant effect on behavioral intention to use CoreTax. Furthermore, tax socialization was found to moderate the relationship between perceived ease of use and behavioral intention to use, but not the relationship between perceived usefulness and behavioral intention to use. These findings suggest that the effectiveness of tax socialization is crucial in enhancing user comfort and encouraging the intention of taxpayers to continuously use digital tax services.
Co-Authors Alimuddin Anggi Widyasyah Putra Anggraini, Dea Pricilia Badeng, Alfianti Arung Bantong, Hersen Beloan, Bertha Bertha Beloan Carolus Askikarno Palalangan Claudio Julio Mongan Darwis Said, Darwis Desi Ratnasari Erikayanti Bato’ Salle Erna Pasanda Fera Tendengan Fransiskus Randa Heslyana Pagalla I Dewa Ayu Made Dewi Lestari I Made Agus Juliarta Kende, Aditia Saputri Krisdayanti Armelinda Krisdayanti Armelinda Mangngalla, Muliani Maria Yessica Halik Ni Nyoman Ayu Suryandari Ni Nyoman Mita Aryani Ni Putu Yuria Mendra Nisel Mandodo Noberto Nugroho Sitorus Olivya Vivien Lili Palamba Palosong, Alosius Rinto Sita Yubelina Sabandar Siti Rahmadani R Situru, Florianus Erwin Tangke, Meisy Wulandari Trinita Imelda Bandaso Tumimba, Yelvira Monica Utari A. Paliling Viktor, Devika