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All Journal Jurnal Manajemen dan Organisasi Jurnal Administrasi Bisnis Indonesian Journal of Economics and Bussiness Jurnal Bisnis dan Manajemen Jurnal Dinamika Akuntansi Jurnal Akuntansi Multiparadigma JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL EKONOMI DAN BISNIS AIRLANGGA EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JABE (Journal of Accounting and Business Education) JEA17: Jurnal Ekonomi Akuntansi AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi JURNAL MANAJEMEN MOTIVASI Jurnal Akuntansi dan Ekonomika Syariah: Jurnal Hukum dan Pemikiran Owner : Riset dan Jurnal Akuntansi Jurnal Aplikasi Akuntansi Journal of Enterprise and Development (JED) Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Trias Politika Jurnal Pengabdian Masyarakat Asia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Eksplorasi Akuntansi (JEA) Jurnal Manajemen dan Kewirausahaan Jurnal Akuntansi dan Keuangan Indonesia Journal of International Conference Proceedings Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Return : Study of Management, Economic and Bussines JRAP (Jurnal Riset Akuntansi dan Perpajakan) Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Amkop Management Accounting Review (AMAR) Jurnal Akuntansi Manado (JAIM) Ta'amul: Journal of Islamic Economics Indonesian Journal of Humanities and Social Sciences Atestasi : Jurnal Ilmiah Akuntansi Aktsar: Jurnal Akuntansi Syariah
Heru Tjaraka
Accounting Departement, Faculty Of Economics And Business, Universitas Airlangga Surabaya
Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Evaluation of Revenue Accounting Implementation According to Government Regulation No. 71 Of 2010 in Regional Revenue Services of East Java Province I Gusti Dimas Prasetyawan Ranuh; Heru Tjaraka
Return : Study of Management, Economic and Bussines Vol. 2 No. 5 (2023): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v2i05.104

Abstract

This study was conducted to evaluate the application of revenue accounting in accordance with Government Regulation No. 71 Year 2010 on Government Accounting Standards on accrual basis in Regional Revenue Offices of East Java Province. The application of Government Accounting Standards on accrual basis have to be fully applied by the start of the year 2015. There is still many local government agencies that hasn’t fully applied government accounting standards on accrual basis, the reasons for local government agency that hasn’t fully applied government accounting standards is the lack of human resources that understand the government accounting standards on accrual basis in Government Offices, the accounting application systems that inadequate resulting in financial reporting took a long time. In This study, the writer has conducted interviews in Sub-Division of Finance, responsible to made the financial statements in Regional Revenue Offices of East Java Province. The Interviews conducted were about the application of Government Accounting Standards on accrual basis, revenue accounting policies. The results showed that Regional Revenue Offices of East Java Province has applied the Revenue Income appropriate with The Government Regulation No. 71 Year 2010 on Government Accounting Standards on accrual basis.
Current State of Tax Audit Research In the Last Decade: A Bibliometric Review Wati, Eny Gangga; Tjaraka, Heru
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3698

Abstract

This study analyzes tax audit literature from 2015 to 2025 to understand global research developments. This topic is important because tax audits play a central role in improving compliance, suppressing tax evasion, and strengthening fiscal justice. Using bibliometric methods, this study utilized 297 articles from 130 Scopus-indexed journals, including an overview, trends & contributors, articles & authors, network analysis, thematic maps, and the evolution of themes in tax audit research. The results show a significant publication rate of 16.23% per year, dominated by developed countries, and a shift in research focus from administrative aspects to strategic governance. Key themes identified include tax enforcement, tax compliance, and corporate governance. The evolution of tax audit research has now shifted its focus from administrative aspects to a multidisciplinary strategic approach. These findings are important for strengthening fiscal policy and increasing the effectiveness of tax audits.
The Role of Pancasila Perspective Accounting in Overcoming The Trap of Online-Based Loans: A Phenomenological Study of Accountants Bornok Situmorang; Heru Tjaraka; Santi Novita
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.9681

Abstract

Accountants are a group of people who have a good level of financial literacy. However, the trap of online-based loans has penetrated all levels of society, even accountants. Pancasila perspective accounting offers principles and values that can unravel financial problems such as the trap of online-based loans. Therefore, this study is essential. This study aims to explore and interpret the experience of accountants as online-based loan debtors. This study uses a phenomenological approach, with the study subjects being online loan debtors who work as accountants. The results of this study conclude that accounting based on the Pancasila perspective has motivated and guided accountants in resolving their financial problems related to online loans. This finding is relevant to the results of previous studies that show that accounting has various perspectives, one of which is based on the Pancasila perspective. This study has proven previously at the practical level. This study fills the research gap on the role of Pancasila perspective accounting by presenting the experience of accountants as online loan debtors. Practically, this study offers the role of Pancasila perspective accounting in unraveling financial problems such as online-based loan traps to various parties.
When Debt Never Matures: A Phenomenological Study of the Belis Tradition in Sikka Krowe Anggraini Winata, Delicia Devi; Tjaraka, Heru
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3582

Abstract

This study aims to explore the meaning of obligations and assets in the belis tradition of Sikka Krowe customary marriage from a financial accounting perspective. Belis is a cultural practice the embodies social and symbolic values while also involving economic value, raising issues related to recognition, measurement, and reporting under Indonesia Financial Accounting Standars (PSAK). This research employs a qualitative approach using transcendental phenomenology. Data were collected through in-depth interviews with four informants, including a customary leader, a married couple, and a newlywed, all of whom have direct experience with the belis tradition. The findings reveal that belis obligations are perceived as enduring customary responsibilities that extend across generations and lack a definite settlement period, making them inconsistent with the PSAK concept of liabilities. Consequently, belis debt cannot be recognized as a formal liability in financial statements. Moreover, belis assets are not intended to generate economic benefits but function as symbols of honor and mechanisms for strengthening kinship ties. Study highlights the gap between PSAK based accounting and culturally rooted practices and proposes qualitative and narrative disclosure of belis obligations in the CALK as ongoing socio cultural obligations.
AN INVESTIGATION OF THE EVOLUTION OF SMES' DIGITAL ACCOUNTING PRACTICES: AN UTAUT FRAMEWORK ANALYSIS ON BEHAVIORAL CHANGES MODERATED BY COVID-19 Ranatarisza, Mirza Maulinarhadi; Tjaraka, Heru; Rahmiati, Alfa
Jurnal Manajemen dan Kewirausahaan Vol. 27 No. 2 (2025): SEPTEMBER 2025
Publisher : Management Study Program, Faculty of Business and Economics, Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jmk.27.2.81-91

Abstract

This study examines how COVID-19 pandemic conditions moderate the relationship between behavioral intention and use behavior in SME accounting application adoption. Using the UTAUT framework, we surveyed 366 Indonesian SMEs during and after the pandemic, analyzing data through PLS-SEM. Results confirm that Performance Expectancy (β=0.38), Effort Expectancy (β=0.15), Social Influence (β=0.26), and Facilitating Conditions (β=0.11) significantly influence Behavioral Intention, which mediates their effects on Use Behavior. Surprisingly, the pandemic period weakened rather than strengthened the intention-behavior relationship (β=-0.15, p<0.01), revealing a digital readiness gap between intention formation and execution capability. This finding challenges assumptions about crisis-driven technology adoption and suggests that external shocks may hinder rather than accelerate meaningful digital transformation in resource-constrained SMEs. Implications include need for staged implementation approaches and infrastructure development beyond training initiatives.
Efficiency or Innovation? Competitive Strategies and Bankruptcy Risk in Indonesia’s Textile Industry Aini, Qurrotul; Tjaraka, Heru
Journal of Enterprise and Development (JED) Vol. 8 No. 1 (2026)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v8i1.15206

Abstract

Purpose: This study examines the effectiveness of cost leadership and product differentiation strategies in reducing bankruptcy risk among labor-intensive textile and textile product firms in Indonesia. It also analyzes the moderating role of firm size in these relationships.Method: This study adopts a quantitative approach using secondary data derived from the financial reports of textile companies listed on the Indonesia Stock Exchange during the 2014–2024 observation period.Result: The findings indicate that both cost leadership and product differentiation strategies significantly reduce bankruptcy risk, suggesting that efficiency-based and innovation-oriented strategies enhance firms’ financial stability. Firm size strengthens the effect of cost leadership on the reduction of bankruptcy risk, implying that larger firms benefit from scale advantages. However, firm size does not significantly moderate the relationship between product differentiation and bankruptcy risk.Practical Implications for Economic Growth and Development: This study provides valuable insights for managers and policymakers in formulating competitive strategies that enhance firm survival and financial resilience in the labor-intensive textile industry. By reducing bankruptcy risk, effective strategic choices may contribute to employment stability, industrial sustainability, and long-term economic growth in developing economies such as Indonesia.Originality/Value: This study offers new empirical evidence by comparing the effects of cost leadership and product differentiation strategies on bankruptcy risk and by examining the moderating role of firm size in Indonesia’s labor-intensive textile industry, an area that has received limited attention in previous research.
Exploring Tax Accountants’ Experiences on Financial Reporting Quality in the Context of AI Intervention in Tax Audits Pratama, Nesza; Tjaraka, Heru; Rahmiati, Alfa
JURNAL MANAJEMEN MOTIVASI Vol 21 No 2 (2025): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v21i2.8127

Abstract

This study explores tax accountants’ perceptions of Artificial Intelligence (AI) intervention in tax audits and its impact on financial reporting quality. Using a Husserlian phenomenological approach and in-depth interviews with three accountants from various industries, the study finds that AI is seen as insufficient to grasp business context and professional values. The findings reveal risks of mechanistic reporting, triggering pseudo-compliance and manipulation to align with automated audit systems. The implication highlights the importance of AI audit systems that consider professional meaning and the complexity of fiscal reporting to ensure financial statements reflect business reality and maintain accountability and reporting integrity.
Lingkungan Pengendalian Pengelolaan Dana Kapitasi di Puskesmas Tanjung Selor Kalimantan Utara Anisa, Elisa Husnul; Tjaraka, Heru
AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 2 (2018): December 2018
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v1i2.5224

Abstract

The number of fraudulent acts on the management of capitation funds in various regions in Indonesia as a background in this study. The system was implemented by the Tanjung Selor health center and the Bulungan District Health Office in North Kalimantan in managing capitation funds without any fraud. This study using the case study method to examine the events faced in the management of capitation funds by research subjects. The findings indicate that there is not yet official regulation regarding the control system that is used as a guideline in the management of capitation funds. Control activities have been carried out, but only based on the obligations that must be carried out so that no fraud will occur.
The Influence of Tax Fairness Perception and Tax Knowledge on Tax Morale and Tax Compliance of MSME Taxpayers Partnered with Toko Basmallah Abd Rohim; Heru Tjaraka
Eduvest - Journal of Universal Studies Vol. 5 No. 9 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i9.51417

Abstract

This study investigates the influence of tax fairness perception and tax knowledge on tax morale and tax compliance among MSME taxpayers partnered with TokoBASMALAH in East Java. Utilizing a quantitative research approach, data was collected through questionnaires distributed electronically. The results indicate that tax fairness perception and tax knowledge significantly enhance tax morale. Furthermore, tax morale positively affects tax compliance. However, tax fairness perception and tax knowledge do not have a direct significant impact on tax compliance. These findings highlight the importance of enhancing taxpayer education and perceptions of fairness to improve compliance rates among MSMEs.
Green Tax in Various Countries: A Review of Implementation and its Relevance for Indonesia Ana Ni’matul Laila; Heru Tjaraka
Eduvest - Journal of Universal Studies Vol. 6 No. 6 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i6.52768

Abstract

Climate change and environmental degradation have become critical global issues, driving the emergence of green tax policies as a key fiscal instrument. This study reviewed the implementation of environmental taxation, especially carbon tax, in several countries including Sweden, Canada (British Columbia), Spain, and Malaysia. Through a qualitative literature review approach, it examined the effectiveness, policy design, and socio-political acceptance of green tax initiatives in different contexts. These findings highlight that successful implementation depends not only on tax structures but also on public legitimacy, revenue recycling mechanisms, and integration with broader economic and environmental strategies. Drawing lessons from this international experience, this study evaluates the potential and challenges of implementing green tax policies in Indonesia. The report concludes that with careful policy design, institutional readiness, and public engagement, green taxes can serve as a strategic tool to support sustainable development and fiscal reform in Indonesia. The results of this study have two main implications. First, in terms of policy, this study provides concrete recommendations for the Indonesian government in designing an adaptive carbon tax scheme, especially regarding the importance of pro-people revenue recycling mechanisms and the transparency of the use of tax funds to build public legitimacy. Second, practically, this research implies the need to strengthen institutional capacity and cross-sector coordination before the carbon tax is fully implemented, as well as the need for effective public communication strategies to reduce socio-political resistance
Co-Authors Abd Rohim Abdiyah, Yuni Khoirotul Ahmad Suud Alfa Rahmiati, Alfa Alifiah Wulansari Mustofa Ana Ni’matul Laila Andriyana, Hendra Anggraini Winata, Delicia Devi Anisa, Elisa Husnul Anisa, Elisa Husnul Ardianto, Riki Ardilla Ayu Kirana Ary Zalaza Ceradhina Rahmadhani Bambang Tjahjadi Bima Rafly Fachrezzi Chandra Adi Pratama David David Devi Sulistyo Kalanjati Dewi Prastiwi Dian Agustia Diana Putri Edrick. P. Putra Elisa Husnul Anisa Erina Sudaryati Fitri Sya'bania, Anisa Hartanto, Anton Dwi Hengky Veru Purbolakseto I Gusti Dimas Prasetyawan Ranuh I Made Narsa Isnalita Izzato Millati Khoirunisa, Ulil Elma Khuluqy, Hilmi Kurniawati, Ika Atma Lidia Sari Christina Lilik Suroya Maria Immaculata Oletha Serafin Maulidia, Baiq Ridha Rahayu Mila Hiswatus Sholihah Mirza Maulinarhadi Ranatarisza Muhaimin Muhaimin Muhammad Azis Muhammad Nur Miftakhul Ivanda Mujennah Mujennah Muslich Anshori Mustikasari, Elia Natalia Kartika Nisy Kenaya Ginting, Anastasia Noorlailie Soewarno Pitaloka, Raci Pratama, Chandra Adi Pratama, Nesza Qurrotul Aini Ratna Wardani Rinda Septiani Riza Perdana, Riza Rony Wardhana Saiful Anam Santi Novita Sari, Elvi Sekar Satia Utama, Anak Agung Gde Serafin, Maria Immaculata Oletha Shintyamani, Yogeswari Sista Siti Maisaroh Situmorang, Bornok Sri Iswati Sukamto, Ika Sumiyarsi Tahlila, Siti Najwa Dena Taskurun sumaila Wati, Emiliya Rahma Wati, Eny Gangga Wiwik Supratiwi yanuar nugroho Zainal Fanani Zalsabilla, Vanyda Zielma, Ariel