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All Journal Ekonomi Digital International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) El-Mujtama: Jurnal Pengabdian Masyarakat
Nurhastuty Kesumo Wardhani
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Persepsi Praktisi Akuntansi terhadap Implementasi PSAK 74 pada Perusahaan Asuransi di Indonesia Prayoga Jati Aditama; Nurhastuty Kesumo Wardhani
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 5 No. 5 (2025): El-Mujtama: Jurnal Pengabdian Masyarakat 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v5i5.9441

Abstract

The transition from PSAK 62 to PSAK 74 marks a paradigm shift in financial reporting within Indonesia’s insurance industry, emphasizing transparency, present value measurement, and systematic profit recognition. The urgency of this research stems from the complexity of implementing the new standard and the varying levels of preparedness among insurance companies. This study aims to analyze accounting practitioners’ perceptions of PSAK 74 implementation, exploring organizational readiness, transitional challenges, the impact on financial statements, and perceived benefits. The main research question addresses how practitioners respond to the standard change and what factors influence successful implementation. This research employs a qualitative approach using an exploratory case study design. Data were collected through in-depth interviews with practitioners from several insurance companies in Indonesia and analyzed thematically to identify patterns, insights, and barriers during the implementation process. The findings reveal that most companies demonstrate strategic readiness through roadmap development and training but continue to face challenges in information systems and human resource capabilities. PSAK 74 is perceived to significantly affect financial reporting structures and promote a shift in organizational culture toward cross-functional collaboration. These findings contribute to a deeper understanding of the dynamics of IFRS-based standard implementation in the insurance sector and highlight the need for interdisciplinary approaches and regulatory support throughout the transition. The study concludes that successful PSAK 74 implementation depends on the synergy between technical readiness, internal coordination, and conceptual understanding of the standard. It also recommends holistic training, IT system upgrades, and further research using quantitative methods to enhance the breadth and validity of future findings.
BEHAVIORAL INTENTION TO ADOPT FINTECH: STUDY OF MILLENIALS’ AND GEN-ZS’ READINESS IN INDONESIA Zahra Ayunita Mulia; Nurhastuty Kesumo Wardhani
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.381

Abstract

As the financial technology (fintech) landscape develops rapidly, it is important to understand the factors that influence the adoption behavior of the Millennial and Gen-Z generation in Indonesia. This study uses a quantitative method approach to investigate the readiness of this demographic group to accept fintech solutions and identify the key determinants that shape their behavioral intentions. A structured questionnaire was administered to a representative sample of the Millennial and Gen-Z generations in Jakarta, Indonesia, to gather insights into their awareness, perceptions and attitudes towards fintech. This study draws on existing theories such as the Unified Theory of Acceptance and Use of Technology (UTAUT) to develop a theoretical framework for analyzing the factors that influence fintech adoption. This research examines variables such as performance expectations, effort expectations, social influences, and facilitating conditions to understand their impact on the behavioral intentions of Millennials’ and Gen-Zs’. The findings of this research show that the use of technology is able to contribute to achieving performance in financial transactions, apart from that the influence of the social environment is also proven to be able to increase behavior in using fintech technology. This research only tests the four core determinants of UTAUT and the data obtained is not able to represent fintech adoption behavior as a whole in Indonesia.
The Effect of Financial Distress and Transfer Pricing on Tax Avoidance: The Moderating Role of Gender Diversity in Indonesian Mining Companies Emelda Anggraini; Sekar Mayangsari; Nurhastuty Kesumo Wardhani
Ekonomi Digital Vol. 5 No. 1 (2026): Februari
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/ed.v5i1.199

Abstract

Purpose ― This study aims to examine the effect of financial distress and transfer pricing on tax avoidance, as well as the moderating role of female directors, using panel data from mining companies listed on the Indonesia Stock Exchange  Methods ― This study analyzes panel data of mining companies listed on the Indonesia Stock Exchange from 2020 to 2024 with 22 companies and 110 data observations. Purposive sampling and panel data regression using EViews are applied to test the research hypotheses  Findings ― The results show that financial distress positively and significantly affects tax avoidance in mining companies, while transfer pricing has no significant effect. Female directors are found to weaken the impact of financial distress on tax avoidance, but they do not moderate the relationship between transfer pricing and tax avoidance.  Implication ― The findings indicate that financial distress is a key driver of tax avoidance, underscoring the importance of financial risk management in constraining aggressive tax behavior. From a theoretical perspective, these results support Agency Theory, suggesting that financial pressure intensifies conflicts of interest between managers and shareholders, leading managers to engage in tax avoidance to preserve firm resources. The insignificant role of transfer pricing implies that related-party transactions are not the primary tax avoidance mechanism in the Indonesian mining sector, reflecting the effectiveness of regulatory oversight. Furthermore, the moderating role of female directors reinforces corporate governance theory and gender diversity literature, indicating that female board representation enhances monitoring quality and ethical decision-making, thereby weakening the tendency toward opportunistic tax behavior under financial distress Originality ― The originality of this study lies in analyzing the moderating role of female directors in the relationship between financial distress, transfer pricing, and tax avoidance in the mining sector, providing new evidence on the influence of board gender diversity on tax avoidance under financial pressure
Co-Authors Emelda Anggraini Prayoga Jati Aditama Sekar Mayangsari Zahra Ayunita Mulia