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All Journal Jurnal Akuntansi, Manajemen dan Bisnis Digital
Nopi Tikasari
Universitas Terbuka
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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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.
Co-Authors Nafilatul Wilda Wilda Nita Nur Halimah