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All Journal Prosiding PESAT Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business Journal of Economic, Management, Accounting and Technology (JEMATech) Jurnal Equity JASF (Journal of Accounting and Strategic Finance) Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Eksplorasi Akuntansi (JEA) Jurnal Pengabdian kepada Masyarakat Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) Journal of Applied Accounting And Business (JAAB) EPIGRAM (e-journal) Studi Akuntansi, Keuangan, dan Manajemen Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Journal of Accounting and Finance Management (JAFM) Jurnalku Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Accounting Student Research Journal Jurnal Akademi Akuntansi Indonesia Padang E-Amal: Jurnal Pengabdian Kepada Masyarakat ⁠International Journal of Asian Pacific Community Service Equity
Lidya Primta Surbakti
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh digitalisasi terhadap pengendalian internal: Sebuah kajian komprehensif Putra, Tris Chandra; Putra, Donny Maha; Surbakti, Lidya Primta
Jurnalku Vol 5 No 2 (2025)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v5i2.1599

Abstract

Transformasi digital telah menjadi motor penggerak perubahan fundamental dalam lanskap bisnis global, mendorong perusahaan untuk mengadopsi teknologi baru demi keunggulan kompetitif. Artikel ini menyajikan kajian komprehensif mengenai pengaruh digitalisasi terhadap pengendalian internal, menggunakan metode tinjauan literatur yang sistematis dan analisis teoritis. Kami mengeksplorasi bagaimana adopsi teknologi digital, seperti cloud computing, big data analytics, kecerdasan buatan (AI), otomatisasi proses bisnis (RPA), dan Internet of Things (IoT), menciptakan tantangan sekaligus peluang baru bagi pengendalian internal. Analisis mendalam dilakukan terhadap lima komponen COSO dalam rangka memahami secara komprehensif dampak digitalisasi. Kami juga mengkaji evolusi peran akuntan di era digital, termasuk keterampilan yang dibutuhkan untuk memastikan efektivitas pengendalian. Melalui sintesis literatur dan teori yang relevan, penelitian ini mengidentifikasi kesenjangan penelitian yang ada dan memposisikan kontribusinya dalam memberikan pemahaman yang lebih mendalam serta panduan praktis bagi organisasi dalam menavigasi kompleksitas pengendalian internal di tengah arus digitalisasi yang kian deras.
Analisis Kinerja Anggaran Belanja Pada PTN BLU X Tahun Anggaran 2021-2023 Wulandari, Ratna; Surbakti, Lidya Primta
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 2 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i2.10041

Abstract

In managing the budget, it is crucial to conduct budget performance measurement or analysis, which involves assessing and measuring the implementation or realization of the budget. This study presents an original analysis of PTN X, a State University with BLU (Public Service Agency) status under the Ministry of Education, Culture, Research, and Technology. The BLU status provides flexibility in budget management. Therefore, the purpose of this research is to analyze the budget performance of PTN X as a basis for evaluation to improve quality. In this study, the authors use a descriptive quantitative method, with the research object being the budget performance of PTN X from 2021 to 2023. The data analysis techniques employed include several expenditure analysis calculations, namely 1) Variance Analysis, 2) Growth Analysis, 3) Compatibility Analysis, and 4) Efficiency Analysis. The Financial Expenditure Performance of PTN X, as seen from the Variance Analysis, falls into the good category or Favourable Variance. From the Growth Analysis perspective, there was no expenditure growth observed in 2022; however, there was expenditure growth in 2023. The Compatibility Analysis revealed an imbalance between operational and capital expenditures in 2021. In contrast, in 2022 and 2023, the balance between operational and capital expenditures can be considered stable. From the Expenditure Efficiency Analysis, it was found that the budget management of PTN X was inefficient during the years 2021-2023.
Pengaruh Karakteristik Komite Audit terhadap Penghindaran Pajak dengan Kualitas Audit Eksternal sebagai Variabel Moderasi Ziliwu, Dela Benita; Surbakti, Lidya Primta; Mashuri, Ayunita Ajengtiyas Saputri
EQUITY Vol 24 No 1 (2021): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v24i1.2258

Abstract

Penelitian ini bertujuan untuk menguji bagaimana pengaruh dari karakteristik komite audit terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode tahun 2016 hingga tahun 2018. Pada penelitian ini, pengukuran karakteristik komite audit akan menggunakan komponen karakteristik anggota komite audit menurut size, expertise, dan tenure. Untuk variabel kontrol yang digunakan adalah leverage, size, net operating loss, dan variabel moderasi yang diujikan adalah kualitas audit eksternal. Penentuan sampel menggunakan metode purposive sampling, sehingga sampel penelitian perusahaan yang terdaftar di Bursa Efek Indonesia selama periode tahun 2016 hingga tahun 2018 adalah sejumlah 151 perusahaan. Pada penelitian ini, diperoleh sampel sejumlah 113 perusahaan, dengan total pengamatan sejumlah 339 yang sesuai dengan kriteria variabel penelitian. Teknik analisis dibantu dengan program STATA, dan analisis yang digunakan adalah regresi linier berganda dengan tingkat signifikansi sebesar 10%. Hasil penelitian menunjukkan bahwa, terdapat pengaruh positif karakteristik komite audit terhadap penghindaran pajak.
Studi Literatur: Pengaruh Green Accounting Terhadap Kinerja Keuangan di Perusahaan yang Terdaftar Bursa Efek Indonesia Sanaa Adika, Ramadhan; Luthfi, Muhammad; Mahmudi, Rifki; Oktavia, Khalisah; Rabiatuladawiyah, Adinda; Fayaadh, Muhammad; Surbakti, Lidya Primta
Accounting Student Research Journal Vol 3 No 2 (2024): ASRJ - September 2024
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v3i2.8704

Abstract

Penelitian ini mengeksplorasi pengaruh penerapan green accounting terhadap kinerja keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Green accounting memungkinkan perusahaan untuk memasukkan biaya lingkungan dalam laporan keuangan, serta meningkatkan transparansi dan tanggung jawab terkait dampak lingkungan. Hasil penelitian menunjukkan korelasi positif antara green accounting dengan kinerja keuangan yang diukur melalui Return on Asset (ROA), Return on Equity (ROE), dan Market Value Added (MVA). Meskipun terdapat tantangan dalam implementasinya, seperti biaya yang tinggi dan kurangnya regulasi, penerapan green accounting dapat meningkatkan citra perusahaan dan mendukung pembangunan berkelanjutan.
AKUNTANSI MANAJEMEN STRATEGIS SEBAGAI PENDUKUNG PERENCANAAN ANGGARAN YANG EFEKTIF DAN EFESIEN: KAJIAN LITERATUR SISTEMATIS Parlindungan, Antonius Immanuel; Surbakti, Lidya Primta
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i2.525

Abstract

This study aims to conduct a systematic literature review (SLR) on the role of strategic management accounting  as a supportive framework for more effective and efficient budget planning. Data were obtained through a comprehensive review of journals discussing key determinants of budget effectiveness, including planning quality, internal control, human resource quality, and the role of technology. The synthesis results demonstrate that sound budget planning and a robust Government Internal Control System (SPIP) fundamentally and positively influence budget realization, which then serves as a significant mediating variable toward financial accountability. Strategic management accounting contributes by providing essential analytical tools and perspectives, enabling public organizations to shift their focus from mere regulatory compliance (input) toward achieving cost efficiency and performance orientation (outcome) through the principles of performance-based budgeting. Furthermore, the adoption of digital budgeting through information systems like SIPD has been proven to enhance data accuracy and transparency in the planning process. Nevertheless, the effectiveness of budget planning still faces challenges in the form of fiscal stress, which threatens the sustainability of long-term capital budgeting, and structural interoperability issues between e-planning and e-budgeting systems. This review affirms that the integration of strategic management accounting, supported by improved human resource competence and synchronized digital systems, is a crucial step in elevating overall budget planning quality.
Authentic Culinary Business for Sustainable Tourism: Strategy, Experience, Motivation and Value Mulyantini, Sri; Surbakti, Lidya Primta; Maulana, Agus; Wibawaningsih, Ekawati Jati
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.4279

Abstract

Purpose: This study analyzes the City Government’s strategy in developing culinary businesses to support sustainable tourism in Magelang (Central Java) and Depok (West Java), focusing on the role of natural resources, social dynamics, and cultural heritage. Methodology/approach: Using a qualitative case study approach, data were collected through unstructured interviews with 10 key informants from 2023 to 2024. The study examines government strategies and stakeholder involvement in preserving local identity and engaging tourists. Results/findings: Culinary business development emphasizes preserving cultural identity, providing training, and encouraging participation through exhibitions, cooking classes, and workshops. Storytelling and social media campaigns promote engagement. Sustainability is supported through legal protections, consistent promotion, and participation in festivals. Public education fosters cultural pride. The government integrates sustainable tourism principles by balancing economic, environmental, and social goals through collaboration with stakeholders. Concllusion: A strategic, culturally grounded, and collaborative approach is vital to developing sustainable culinary businesses and enhancing tourism appeal. Limitations: The study focuses on policymakers and business actors, excluding cultural stakeholders whose perspectives may offer additional insights. Contribution: The findings inform policy development to support culinary sustainability, encourage government-industry collaboration, and promote culture-driven culinary marketing for inclusive economic growth.
Evolusi Metode Business Forecasting dalam Menghadapi Ketidakpastian Bisnis: Tinjauan Literatur Febrianti, Hanifah Rizky Dwi; Biswan, Ali Tafriji; Surbakti, Lidya Primta
Jurnal Akademi Akuntansi Indonesia Padang Vol. 5 No. 2 (2025): Oktober
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/r934jn34

Abstract

Business environments in the last five years have been shaped by accelerating change and external uncertainty, prompting organizations and researchers to re-evaluate forecasting methodologies used to support managerial planning. This literature review aims to map the evolution of business forecasting methods during 2020–2025 by synthesizing empirical evidence from primary international journals indexed in Scopus and national journals accredited within Indonesia’s research indexing ecosystem SINTA Index. The findings show that many organizations, especially small-to-medium entities, still rely on linear statistical methods, such as moving averages, exponential smoothing, and ordinary least squares regression, due to their low data requirements and rapid implementation through spreadsheets. However, these methods often generate higher forecast errors when data characteristics shift over time, fluctuate sharply, or contain structural disruptions. In contrast, international studies indexed in Scopus Q1–Q2 journals report increasing adoption of non-linear machine learning models and deep learning temporal predictors, including LSTM and GRU, which demonstrate stronger ability to learn complex patterns and maintain predictive resilience under rapid demand changes. Hybrid forecasting models emerge as the most prominent research trend, offering a balanced integration between linear statistical baselines and non-linear learning refinements to enhance forecast robustness, stability, and contextual risk adaptation. The review highlights a substantial implementation and research gap in Indonesia, particularly in large-scale business settings, signaling future opportunities for real-time adaptive and AI–statistical hybrid evaluations using local enterprise datasets.
Analisis Kinerja Keuangan PT Jasa Marga Tbk pada Sektor Infrastruktur di Bursa Efek Indonesia: Studi Rasio Keuangan 2019-2024 Hadi, Ibnu; Surbakti, Lidya Primta
Jurnal Akademi Akuntansi Indonesia Padang Vol. 5 No. 2 (2025): Oktober
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/zaz8yk67

Abstract

Penelitian ini bertujuan untuk mengevaluasi kinerja keuangan PT Jasa Marga Tbk, yang merupakan perusahaan strategis dalam sektor infrastruktur dan transportasi. Metode yang digunakan adalah analisis rasio keuangan yang meliputi rasio Likuiditas, Solvabilitas, Aktivitas, Profitabilitas, dan Pasar dengan membandingkan kinerja tahunan periode 2019–2024. Hasili analisis menunjukkan bahwa PT Jasa Marga Tbk mengalami tren kinerja keuangan yang positif dan semakin stabil dari tahun ke tahun. Likuiditas menunjukkan fluktuasi namun masih dalam batas wajar, sementara solvabilitas dan aktivitas memperlihatkan perbaikan struktur modal dan efisiensi penggunaan aset. Profitabilitas meningkat signifikan pasca pandemi COVID-19, mencerminkan efisiensi operasional dan pertumbuhan laba yang berkelanjutan. Dari sisi pasar, perusahaan menunjukkan peningkatan nilai saham dan kepercayaan investor. Secara keseluruhan, temuan ini menunjukkan bahwa PT Jasa Marga Tbk berada dalam kondisi keuangan yang stabil dengan prospek pertumbuhan jangka panjang yang baik, serta layak dipertimbangkan sebagai pilihan investasi yang potensial di sektor infrastruktur nasional.
INTEGRASI AKUNTANSI MANAJEMEN STRATEGIS DALAM MANAJEMEN RISIKO DAN KINERJA KEUANGAN BANK: SEBUAH KAJIAN LITERATUR SISTEMATIS Dermawan, Irvan; Surbakti, Lidya Primta
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

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

Abstract

The banking industry operates in an environment characterized by high uncertainty, increasing regulatory demands, and rapid technological transformation, exposing banks to various risks that may threaten financial stability and performance. This study conducts a systematic literature review to examine how the integration of Strategic Management Accounting (SMA) and Enterprise Risk Management (ERM) can strengthen risk-based decision-making and enhance the financial performance of banks. Using the PRISMA protocol, relevant studies published between 2010 and 2025 were identified from major academic databases and synthesized thematically. The review reveals that SMA provides forward-looking strategic information—such as cost structures, profitability analysis, and scenario projections—that enriches ERM’s risk assessment and mitigation processes. ERM, in turn, offers a structured governance framework that ensures consistent utilization of SMA information across decision-making levels. The integration of SMA and ERM is found to positively influence key financial indicators, including ROA, ROE, BOPO, and NPL, through improved efficiency, enhanced internal control, and more accurate risk evaluation. However, existing studies tend to discuss SMA and ERM separately, with limited empirical evidence on their combined effect in the banking sector. This study contributes by proposing an integrated conceptual model and highlighting future research opportunities to empirically validate SMA–ERM integration, particularly in the context of digital banking risks.
AKUNTANSI MANAJEMEN STRATEGIS SEBAGAI PENDUKUNG IMPLEMENTASI PSAK 115 DALAM MENCIPTAKAN NILAI BAGI PEMEGANG KEPENTINGAN Febryan, Hilmi; Surbakti, Lidya Primta
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i2.537

Abstract

This systematic literature review examines the complex organizational transformation driven by the adoption of PSAK 115 (IFRS 15) in Indonesia, focusing on the pivotal role of Strategic Management Accounting (SMA) as a key driver and integrator. The study, based on an analysis of 20 key journal articles, finds that the shift from a rule-based to a principle-based revenue recognition standard presents significant conceptual and practical challenges, particularly in developing economies. It reveals that effective implementation and value creation extend beyond mere technical compliance, relying on a synergy of strong management control systems, adequate technological infrastructure, competent human resources, and sound corporate governance all strategically orchestrated through SMA frameworks. The findings confirm that integrating PSAK 115 with SMA facilitates not only successful implementation but also comprehensive multi-stakeholder value creation. This includes financial benefits such as improved reporting quality and reduced cost of capital, alongside non-financial gains like enhanced transparency, accountability, and stakeholder engagement. Ultimately, the research concludes that the strategic integration of PSAK 115 and SMA is a crucial investment for building sustainable competitive advantage and organizational legitimacy within Indonesia's dynamic business environment, requiring contextual adaptation of global standards to local realities.
Co-Authors Agus Maulana Agus Maulana Agustina, Yosellyne Hutri Alya, Audrey Amasti, Novia Amrie Firmansyah Aniek Wijayanti Aniek Wijayanti Annisa, Ghefira Nur Ayunita Ajengtiyas Saputri Mashuri Bhaktiningsih, Tri Yuni Biswan, Ali Tafriji Dandi Aprila Danial, Ahmad Dermawan, Irvan Dewi Darmastuti Dian Anita Nuswantara Ditta Dwi Astuti Dwi Lestari Edi Warman Edi Warman Ekawati Jati Wibawaningsih Ekawati Jati Wibawaningsih Fais Muta'as Sidiq Fathoni, Syahri Fayaadh, Muhammad Febrianti, Hanifah Rizky Dwi Febryan, Hilmi Hestina Muzdalipatul Farha Ibnu Hadi Irwansyah, Muhamad Khaq, M. Zainul Khoirul Aswar Lumbangaol, Lamtiur Ruth Mahmudi, Rifki Miftah, Munasiron Muhammad Luthfi Mulyantini, Sri Novia Amasti Oktavia, Khalisah Parlindungan, Antonius Immanuel Praptiningsih Praptiningsih Putra, Donny Maha Putra, Tris Chandra Rabiatuladawiyah, Adinda Rahel, Rhegina Ranti Nugraheni Ratna Hindria Dyah Pita Sari Ratna Wulandari Retna Sari Rida Perwita Sari Rika Puspita Sari Safira Samsiah Sanaa Adika, Ramadhan Sari, Meri Putri Sirait, Yohanes Revaldo Subur Subur Supriyadi, Agung Tasya Karindra Tatnya, Hutri Zarah Vini Rika, Eunike Wibawaningsih, Ekawati Jati Wisnu Julianto Yazid, Muhammad Nafis Yeni Elfiza Abbas Yeni Elfiza Abbas Ziliwu, Dela Benita