Articles
<![CDATA[Cryptocurrency Transaction: is it Relevant to Indonesian Accounting Standards? ]]>
<![CDATA[Rahmi Nadiar]]>;
<![CDATA[Wahyudin Nor]]>;
<![CDATA[Lili Safrida]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022): Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.23917/reaksi.v7i2.18523
<![CDATA[Background: There are no specific accounting standards that may relevant to cryptocurrency transactions. This leads to different accounting treatments for many entities. Based on the existing issues and regulations in Indonesia, how is the classification of accounts that possibly relevant to the Indonesian accounting standard?Purpose and Methods: This study seeks to explain and analyse the accounting challenges for cryptocurrencies within the current accounting framework in Indonesia. As well as to identify relevant models for cryptocurrency accounting. This study is qualitative. Data sources used in this study include key informant interviews.Findings: The study findings concluded that tere are deficiencies in the Indonesian accounting standard. This is driven by differences in the use of an entity’s business model. Differences in business activity leads to differing uses in cryptocurrency accounting.Research Limitation: The results of the research depend on the author’s experience and perspective. The scope of topics can be broadened by adding additional perspectives.Contribution: Contribute to developing the accounting standards in Indonesia. The growing popularity of cryptocurrencies has indirectly led the regulators to create new guidance for accounting financial statements. Keyword: Accounting Standard, Cryptocurrency, Blockchain, Intangible Asset.]]>
<![CDATA[Pelatihan Penyusunan Laporan Keuangan Bagi Pengelola Keuangan di CV. Bagus Berataan Konsultan (Consultant - Architect - Engineer) ]]>
<![CDATA[Hidhayati, Annisa Tri]]>;
<![CDATA[Nadiar, Rahmi]]>;
<![CDATA[Alfikri, Rahmatullah]]>;
<![CDATA[Bandi, Maulida Hirdianti]]>;
<![CDATA[Sinaga, Ananda Sabrida Tora Boru]]>
<![CDATA[ Jurnal Pengabdian Kepada Masyarakat (MEDITEG) Vol. 9 No. 2 (2024): Jurnal Pengabdian Kepada Masyarakat (MEDITEG) ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M) Politeknik Negeri Tanah Laut (Politala) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34128/mediteg.v9i2.296
<![CDATA[Pengelolaan keuangan yang baik merupakan elemen penting dalam mendukung keberlanjutan dan pengembangan usaha. CV. Bagus Berataan Konsultan (Consultant-Architect-Engineer), Kota Banjarbaru, yang bergerak di bidang konsultasi arsitektur dan teknik, menghadapi tantangan dalam menyusun laporan keuangan secara sistematis dan sesuai dengan standar akuntansi. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kapasitas pengelola keuangan di CV. Bagus Berataan Konsultan (Consultant-Architect-Engineer) Kota Banjarbaru melalui pelatihan penyusunan laporan keuangan. Metode yang digunakan meliputi observasi awal dan pelatihan. Hasil dari kegiatan ini menunjukkan adanya peningkatan pemahaman dan kemampuan peserta dalam menyusun laporan keuangan yang terstruktur, dibuktikan dari hasil kuesioner bahwa 50% peserta menjawab sangat memahami dan 50% peserta lainnya menjawab memahami cara menyusun laporan keuangan. Selain itu, peserta juga memperoleh wawasan mengenai pentingnya dokumentasi keuangan yang akurat untuk mendukung pengambilan keputusan strategis. Dengan demikian, pelatihan ini memberikan kontribusi positif dalam meningkatkan profesionalitas pengelolaan keuangan di CV. Bagus Berataan Konsultan (Consultant-Architect-Engineer), Kota Banjarbaru.]]>
<![CDATA[STRATEGI PENGELOLAAN PIUTANG: ANALISIS PROSEDUR DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN PERUSAHAAN UMUM DAERAH ]]>
<![CDATA[Rahmi Nadiar]]>;
<![CDATA[Alfikri, Rahmatullah]]>;
<![CDATA[Nirwana, Ros]]>
<![CDATA[ KINDAI Vol 20 No 3 (2024): KINDAI ]]>
Publisher : <![CDATA[JURNAL KINDAI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35972/kindai.v20i3.1741
<![CDATA[Penelitian ini mengkaji strategi pengelolaan piutang di Perumda XYZ dengan fokus pada prosedur akuntansi dan dampaknya terhadap kinerja keuangan. Tujuan utama penelitian adalah untuk menganalisis pengelolaan piutang dan penghapusan piutang tak tertagih. Metode yang digunakan adalah analisis deskriptif dengan data kualitatif. Piutang Perumda XYZ merupakan populasi, sedangkan sampelnya yaitu piutang selama 7 tahun dari tahun 2012-2017. Hasil penelitian menunjukkan adanya kendala dalam penagihan piutang yang menyebabkan peningkatan jumlah piutang tak tertagih, yang berdampak negatif terhadap laba operasional perusahaan. Kebijakan penghapusan piutang yang tidak terstandardisasi juga berkontribusi pada tingginya nilai piutang di neraca. Penelitian ini memberikan rekomendasi untuk penerapan prosedur pengelolaan piutang yang lebih baik dan perbaikan dalam kebijakan akuntansi guna meningkatkan kinerja keuangan Perumda XYZ. Kata kunci: pengelolaan piutang, prosedur akuntansi, kinerja keuangan, piutang tak tertagih]]>
<![CDATA[CRYPTOCURRENCY TRANSACTION: IS IT RELEVANT TO INDONESIAN ACCOUNTING STANDARDS? ]]>
<![CDATA[Nadiar, Rahmi]]>;
<![CDATA[Nor, Wahyudin]]>;
<![CDATA[Safrida, Lili]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022) Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.23917/reaksi.v7i2.18523
<![CDATA[Background: There are no specific accounting standards that may relevant to cryptocurrency transactions. It leads to dissimilar accounting treatments for numerous entities. Based on the existing issues and regulations in Indonesia, how is the classification of accounts possibly relevant to the Indonesian accounting standards? Purpose and Methods: This study attempted to explain and analyse the accounting challenges for cryptocurrencies within the current accounting framework in Indonesia and identify relevant models for cryptocurrency accounting. This study is qualitative. Data sources used in this study included key informant interviews. Findings: The study findings concluded that there are deficiencies in the Indonesian accounting standards. It is driven by differences in the use of an entity’s business model. Differences in business activity lead to differing uses in cryptocurrency accounting. Research Limitation: The results of the research depend on the author’s experience and perspective. The scope of topics can be expanded by adding additional perspectives. Contribution: This study can contribute to developing the accounting standards in Indonesia. The growing popularity of cryptocurrencies has indirectly led regulators to design new guidance for accounting financial statements.]]>
<![CDATA[Pengaruh Variabel Inovasi dan Kualitas Pelayanan Terhadap Kepatuhan Membayar Pajak Kendaraan Bermotor dengan Relaksasi sebagai Mediator ]]>
<![CDATA[Putriana, Astia]]>;
<![CDATA[Alfikri, Rahmatullah]]>;
<![CDATA[Nadiar, Rahmi]]>
<![CDATA[ Jurnal Kebijakan Pembangunan Vol 20 No 1 (2025): JURNAL KEBIJAKAN PEMBANGUNAN VOL.20 NO.1 JUNI 2025 ]]>
Publisher : <![CDATA[Badan Riset dan Inovasi Daerah Provinsi Kalimantan Selatan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47441/jkp.v20i1.425
<![CDATA[Ketidakpatuhan WP dalam membayar PKB merupakan persoalan utama dalam penerimaan PKB, hal ini dapat dilihat dari Penerimaan PKB di UPPD Banjarmasin 1 dan 2 tahun 2017-2023 berfluktuasi dan adanya ketidakcapaian target serta pertumbuhan penerimaan yang menurun. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh inovasi dan kualitas pelayanan terhadap Kepatuhan dalam membayar Pajak Kendaraan Bermotor di UPPD Banjarmasin 1 dan 2 dengan relaksasi sebagai mediasi. Penelitian ini menggunakan penelitian kuantitatif dengan desain kausal. Teknik pengambilan sampel menggunakan purposive sampling dengan ketetapan jumlah sampel menggunakan rumus (Ferdinand, 2014) dengan ketentuan indikator variabel dikali 10. Jumlah sampel penelitian ini ada 150 WP (15 indikator) menggunakan skala likert dan metode purposive sampling. Penelitian ini menggunakan data primer berupa kuesioner. Metode analisis data menggunakan Structural Equation Modeling dengan analisis jalur Partial Least Squares menggunakan SmartPLS yang bertujuan untuk menganalisis pengaruh antar konstruk variabel. Hasil penelitian menyimpulkan bahwa inovasi pelayanan, kualitas pelayanan, dan relaksasi pelayanan berpengaruh terhadap Kepatuhan dalam membayar PKB. Selain itu, penelitian ini menemukan juga bahwa relaksasi mampu memediasi pengaruh inovasi pelayanan dan kualitas pelayanan terhadap Kepatuhan dalam membayar Pajak Kendaraan Bermotor. Rekomendasi penelitian seperti pengembangan sistem pembayaran digital, meningkatkan kuantitas pelaksanaan survey kepuasan masyarakat, kebijakan diskon pajak, serta penghargaan kepada WP yang taat membayar PKB.]]>
<![CDATA[ANALISIS PERBANDINGAN PENERAPAN ESG ANTARA BANK SYARIAH DAN BANK KONVENSIONAL DI INDONESIA: SEBUAH ANALISIS EMPIRIS ]]>
<![CDATA[Izzadieny, Fitra]]>;
<![CDATA[Rizka, Nor Rahma]]>;
<![CDATA[Ulfida, Deafatunnizwa]]>;
<![CDATA[Hidhayati, Annisa Tri]]>;
<![CDATA[Nadiar, Rahmi]]>
<![CDATA[ Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025) ]]>
Publisher : <![CDATA[UNIVERSITAS DHARMAWANGSA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.46576/wjs.v4i2.6383
<![CDATA[This study examines the differences in sustainability performance between Islamic and conventional banks in Indonesia using ESG (Environmental, Social, and Governance) scores as the leading indicator. The sample used was banking companies listed on the Indonesia Stock Exchange from 2022–2023, selected through purposive sampling. The analysis method used is multiple linear regression with dummy variables to differentiate between Islamic and conventional banks and Return on Assets (ROA) as a control variable. The analysis results indicate that Islamic banks have significantly lower ESG scores than conventional banks despite having higher financial performance (ROA). These findings suggest that sustainability values in Sharia principles have not been fully implemented in ESG practices. Based on Sustainability Theory and Stakeholder Theory, Islamic banks need to expand their sustainability focus beyond compliance with sharia law to include social responsibility, corporate governance, and environmental impact. This study contributes to developing ESG literature in the Islamic finance sector and provides insights for regulators and industry players in promoting more sustainable Islamic banking.]]>
<![CDATA[The Role of Digital Transformation in Managerial Accounting Practices: Empirical Study of Indonesian Companies ]]>
<![CDATA[Mutmainah, Mutmainah]]>;
<![CDATA[Nadiar, Rahmi]]>;
<![CDATA[Alfikri, Rahmatullah]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 2 (2025): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.18860/em.v16i2.33221
<![CDATA[Purpose: This research investigates the impact of digital transformation on managerial accounting practices in Indonesian companies, aiming to enhance efficiency and decision-making accuracy by understanding how digital tools reshape accounting roles and strategic functions. Method: The study employed a mixed-method design, combining quantitative data from questionnaires distributed to 40 purposively sampled management accountants with qualitative insights from a systematic literature review. This integration of empirical data from Indonesian practitioners and synthesized knowledge from existing literature offers a holistic view, enhancing the validity and depth of understanding. Data were analyzed using descriptive statistics, regression, and thematic synthesis. Results: Findings show that digital transformation significantly improves financial reporting accuracy and speeds decision-making. Human resource readiness and strategic technology integration are identified as key success factors. Implications: The research highlights how digital adoption enhances financial control and competitiveness. It provides practical guidance for firms on continuous training and robust cybersecurity policies, potentially informing industry best practices and regulatory frameworks for digital accounting in Indonesia. Novelty: This study uniquely integrates empirical quantitative data directly from Indonesian managerial accountants with a comprehensive systematic literature review, offering fresh, context-specific insights into digital accounting transformation not extensively covered by prior global studies.]]>
<![CDATA[Korelasi Antara Zero Based Budgeting Dengan Efisiensi Operasional Pada Perusahaan Jasa Kontraktor ]]>
<![CDATA[Rahmi Nadiar]]>;
<![CDATA[Rahmatullah Alfikri]]>;
<![CDATA[Annisa Tri Hidhayati]]>;
<![CDATA[Fitra Izzadieny]]>;
<![CDATA[Riyadatul Muthmainnah]]>
<![CDATA[ AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30640/akuntansi45.v6i1.4188
<![CDATA[This study aims to examine the correlation between the implementation of Zero-Based Budgeting (ZBB) and operational efficiency in contractor service companies. A quantitative method was used with a case study approach at CV. KMP. Data were collected through questionnaires using a Likert scale (1–4) involving 15 respondents, including project managers, budget staff, and field supervisors. The data analysis showed a Pearson correlation coefficient of 0.973 and a significance value of 0.000, indicating a positive and significant relationship between ZBB and operational efficiency. The application of ZBB has proven effective in reducing cost waste and enhancing project execution efficiency. This research contributes to the development of performance-based budgeting strategies to improve operational efficiency in contractor companies.]]>
<![CDATA[Caught in the Feed: How Social Media and Lifestyle Override Financial Awareness Among Students ]]>
<![CDATA[Hayatie, Marliza Noor]]>;
<![CDATA[Dewi, Nurul Afianingrum Rahma]]>;
<![CDATA[Nadiar, Rahmi]]>;
<![CDATA[Izzadieny, Fitra]]>
<![CDATA[ Quantitative Economics and Management Studies Vol. 6 No. 5 (2025) ]]>
Publisher : <![CDATA[PT Mattawang Mediatama Solution ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35877/454RI.qems4174
<![CDATA[This study investigates the influence of social media, lifestyle, and personal financial management on students’ consumptive behavior. The research was conducted at Tanah Laut State Polytechnic involving students of the Accounting Study Program from the 2022 and 2023 cohorts. A total of 181 respondents were selected using purposive sampling. The study adopted a quantitative approach with data collected through a structured questionnaire. The collected data were analyzed using multiple linear regression assisted by SPSS version 26. The results reveal that, partially, social media and lifestyle have a significant and positive influence on students’ consumptive behavior. In contrast, personal financial management does not significantly affect students’ consumptive tendencies. The simultaneous analysis indicates that all three variables social media, lifestyle, and personal financial management collectively have a significant positive influence on consumptive behavior among students. The findings of this study suggest that digital exposure and lifestyle orientation are dominant factors influencing consumption decisions among students, whereas internal financial control has a weaker individual impact. These results provide a clear overview of the behavioral tendencies in student consumption and highlight the role of social and financial factors in shaping those behaviors.]]>
<![CDATA[Bibliometrik Sustainability Report pada Perbankan Indonesia: Tren Publikasi dan Perspektif Masa Depan ]]>
<![CDATA[Hidhayati, Annisa Tri]]>;
<![CDATA[Rahmi, Audina]]>;
<![CDATA[Nadiar, Rahmi]]>;
<![CDATA[Noor Hayatie, Marliza]]>;
<![CDATA[Alfikri, Rahmatullah]]>
<![CDATA[ Jurnal E-Bis Vol 9 No 2 (2025): Vol.9 No.2 2025 ]]>
Publisher : <![CDATA[Politeknik Piksi Ganesha Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37339/e-bis.v9i2.2313
<![CDATA[Using a bibliometric approach, this study analyzes the development of scientific publications related to Sustainability Reports in the Indonesian banking sector in the last five years (2020–2024). The analysis was conducted on 124 articles obtained through the Publish or Perish (PoP) software and analyzed using VOSviewer. The results of the study show that the trend of publications regarding Sustainability Reports has increased significantly every year. Bibliometric visualization also indicates a shift in research focus from merely disclosing Sustainability Reports to integrating sustainability into business strategies, green financial product innovations, and the environmental impact of banking policies. The direction of Sustainability Report research in the future is predicted to develop into a more in-depth study related to its influence on banking business strategies, the effectiveness of implementing sustainable financial policies, and how this industry can mitigate environmental and social risks. In addition, sustainability issues in the context of digital banking and financial technology (fintech) are also predicted to become part of academic studies that are developing along with increasing innovation in the financial sector.]]>
