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All Journal Journal of Research in Social Science and Humanities Jurnal Akuntansi, Manajemen dan Bisnis Digital
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Analisis Penerapan Psap Nomor 07 Tentang Aset Tetap Pada LKPD Kabupaten Sleman Tahun 2021 – 2023 Nita Nur Halimah; Nopi Tikasari
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10295

Abstract

The objective of this study is to analyze the implementation of Government Accounting Standards Statement (PSAP) Number 07 on Fixed Assets in the Government of Sleman Regency during the period 2021–2023. The study employs a descriptive qualitative approach using secondary data obtained from the Audit Reports (LHP) issued by the Audit Board of Indonesia (BPK) on the financial statements of Sleman Regency. The analysis is conducted through document content analysis to examine findings, audit notes, and recommendations presented in the reports to assess the level of compliance with PSAP 07. The results indicate that the Government of Sleman Regency has consistently applied PSAP 07 in the recognition and measurement of fixed assets, although shortcomings still exist in the presentation and disclosure aspects, particularly related to incomplete Asset Inventory Cards (KIB) and delays in land certification. The audit reports also note improvements in administrative capacity compared to previous years, even though the quality of asset disclosure still requires enhancement. The increase in land asset value from IDR 1.57 trillion in 2021 to IDR 1.80 trillion in 2023 reflects improvements in asset inventory processes and valuation. The findings of this study are expected to provide empirical contributions to improving fixed asset governance and serve as an evaluation resource for local governments in their efforts to enhance the quality of financial reporting.
Pengaruh Digital Management Accounting Tools (DMAT) Terhadap Efisiensi Operasional UMKM Di Era Industri 5.0: Studi Kasus Kota Bengkulu Nafilatul Wilda Wilda; Nopi Tikasari
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10307

Abstract

This study examines the effect of Digital Management Accounting Tools (DMAT) on the operational efficiency of Micro, Small, and Medium Enterprises (MSMEs) in Bengkulu City in the era of Industry 5.0. The low adoption of digital accounting applications due to limited digital literacy, human resource quality, and technical support constitutes the main problem underlying this research. A quantitative approach was employed using an explanatory case study design involving 120 MSME owners selected through proportional random sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results demonstrate that DMAT has a positive and significant effect on MSME operational efficiency. Furthermore, managerial digital capability is proven to partially mediate the relationship between DMAT and operational efficiency. In other words, the effectiveness of DMAT implementation in improving operational efficiency is optimized when supported by strong managerial digital capabilities. These findings reinforce the relevance of the Technology Acceptance Model (TAM) in the context of MSME digital transformation and provide practical implications for policymaking and strategies to accelerate regional MSME digitalization.
Analysis of the Impact of the 12% Value-Added Tax (VAT) Rate Increase on Consumer Behavior and Public Welfare in Indonesia Nopi Tikasari
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.477

Abstract

The implementation of the 12% VAT rate in 2025 has generated various public responses regarding its impact on prices, purchasing power, and household economic welfare. This study aims to analyze the influence of public understanding and perception of the policy, changes in consumption behavior, and economic welfare on public opinions and expectations regarding the 12% VAT policy. A quantitative survey method and regression analysis were employed to examine the relationship among the variables. The findings indicate that all research instruments are valid, reliable, and meet classical assumption requirements, making them suitable for further analysis. The results show that public understanding and perception, consumption behavior, and economic welfare significantly affect public opinions and expectations, with consumption behavior emerging as the strongest predictor. This suggests that price increases resulting from the VAT adjustment directly influence consumption patterns and shape public attitudes toward the policy. The study concludes that the 12% VAT policy not only contributes to state revenue but also generates notable economic and social implications that must be carefully managed. Therefore, it is recommended that the government enhance policy communication, strengthen tax literacy, provide targeted social protection programs, and ensure fiscal transparency to foster greater public acceptance of the policy.
Co-Authors Nafilatul Wilda Wilda Nita Nur Halimah