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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 JEA17: Jurnal Ekonomi Akuntansi AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi JURNAL MANAJEMEN MOTIVASI Jurnal Akuntansi dan Ekonomika Jati: Jurnal Akuntansi Terapan Indonesia Syariah: Jurnal Hukum dan Pemikiran Owner : Riset dan Jurnal Akuntansi Jurnal Aplikasi Akuntansi 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 Jurnal Akuntansi Manado (JAIM) Akuntansi: Jurnal Riset Ilmu Akuntansi Ta'amul: Journal of Islamic Economics Indonesian Journal of Humanities and Social Sciences E-JURNAL AKUNTANSI Atestasi : Jurnal Ilmiah Akuntansi Jurnal Indovisi Aktsar: Jurnal Akuntansi Syariah Journal of Accounting and Business Education
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.
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.
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.
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
Persepsi Akuntan Pajak terhadap Transisi Digitalisasi Perpajakan: Studi Fenomenologi pada Implementasi Coretax David David; Heru Tjaraka
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2901

Abstract

The implementation of the Coretax Administration System represents a major stage in the digital transformation of tax administration in Indonesia, aimed at enhancing efficiency, transparency, and tax compliance. However, the initial phase of Coretax implementation has been accompanied by technical disruptions that directly affect professional users of the system. This study aims to explore how tax accountants perceive and make sense of the transition toward digital tax administration through the implementation of Coretax. Using a qualitative phenomenological approach, the study examines the lived experiences of tax accountants who are directly involved in operating the system. Data were collected through semi-structured, in-depth interviews with three tax accountants and analyzed using the NHCEI phenomenological framework (noema, noesis, epoche, and eidetic reduction), combined with thematic analysis. The Slippery Slope Framework was employed as an interpretive conceptual lens to understand perceptions of power and trust toward the tax authority. The findings indicate that Coretax implementation generates an initial adaptation phase requiring substantial technical and procedural adjustment, reshapes work practices toward greater planning and caution, and strengthens perceptions of system-based oversight. Power is experienced through data traceability and limited correction flexibility, while trust develops gradually through procedural clarity and reporting certainty, yet remains contingent on the quality of technical performance. The study concludes that digital tax administration through Coretax reconfigures the relationship between tax accountants and the tax authority, which is experienced through a dynamic interaction between power and trust embedded in everyday professional practice.
Pemanfaatan Kapabilitas Konsultan Pajak dalam Pemeriksaan Pajak Penghasilan: Studi Kasus berdasarkan Perspektif Relational View David David; Heru Tjaraka
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2959

Abstract

Tax audits play an important role in assessing corporate compliance and determining final tax liabilities. Companies often face internal capability limitations when explaining their tax positions to the authorities. This study addresses the primary question of how tax consultant assistance influences audit outcomes, particularly the value of tax adjustments and the final tax liabilities after the discussion process. The purpose of this research is to analyze the benefits of tax consultant assistance by comparing the 2022 tax audit handled internally with the 2023 audit supported by a consultant. The study was conducted at PT DCP using a descriptive qualitative method. Data were collected through documentation and semi structured interviews with four informants directly involved in the audit process. The analysis was carried out by mapping the findings to four mechanisms of the Relational View, namely relation-specific assets, knowledge-sharing routines, complementary resources, and effective governance. The results show a notable reduction in tax adjustments, from 30.24% in the 2022 tax year to 8.59% in 2023. The approval rate of restitution increased from 9.48% to 82.29%. Consultant assistance improved the clarity of arguments, strengthened coordination, and reduced misinterpretation of the auditor’s requests. This study contributes by demonstrating that strategic collaboration between companies and tax consultants has a direct impact on the effectiveness of the audit process and its final outcomes.
Establishing Technological Innovation in MSMEs For Sustainable Finance: The philosophy paradigm of Indonesia Mujennah Mujennah; I Made Narsa; Heru Tjaraka
Ta'amul: Journal of Islamic Economics Vol. 4 No. 1 (2025): May
Publisher : Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/taamul.v4i1.389

Abstract

This study explores how financial technology (fintech) can be developed and positioned within Micro, Small, and Medium Enterprises (MSMEs) in Indonesia to support sustainable finance through a philosophical and ethical lens. The core problems addressed include unequal access to finance, the capitalist bias in technological innovation, and the lack of ethical integration in fintech development. The study aims to bridge conceptual gaps between technological innovation, ethical finance, and inclusive development. Employing a qualitative research design grounded in interpretivism and constructivism, the research integrates philosophical inquiry with literature-based analysis. Phenomenological and grounded theory approaches are used to examine ethical, behavioral, and Islamic perspectives on fintech usage among MSMEs. The findings reveal that while fintech has the potential to democratize access to finance and accelerate digital innovation, its effectiveness relies on alignment with core values such as trust, justice, transparency, and sustainability. Sharia-compliant fintech models provide an ethical alternative to conventional systems but require regulatory, infrastructural, and cultural support. The study emphasizes the need for fintech solutions that empower rather than exploit and that place human dignity and ethical responsibility at the heart of innovation. This research is among the few to examine fintech adoption among MSMEs from a philosophical perspective, combining postmodern, Islamic economic, and behavioral finance viewpoints. It offers a conceptual framework for humanizing fintech and provides ethical guidance for policymakers and innovators working toward inclusive and sustainable financial ecosystems.
Co-Authors Abd Rohim Abdiyah, Yuni Khoirotul Ahmad Suud Alfa Rahmiati, Alfa Alifiah Wulansari Mustofa Ana Ni’matul Laila Andriyana, Hendra 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 Dhivena Leanti Ardhan Dian Agustia Diana Putri Edrick. P. Putra Elisa Husnul Anisa Elvi Sekar Sari 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 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 Soesilawati Soema Atmadja Sri Iswati Subandi, Hendi Sukamto, Ika Sumiyarsi Tahlila, Siti Najwa Dena Taskurun sumaila Wati, Emiliya Rahma Wiwiek Dianawati Wiwik Supratiwi yanuar nugroho Zainal Fanani Zalsabilla, Vanyda Zielma, Ariel