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All Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Nusa Manajemen
Shafira, Andi Nur Ram
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Humanities Economics, Econometrics & Finance Social Sciences

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THE ROLE OF ACCRUAL ACCOUNTING AND TRANSPARENCY IN ECONOMIC SUSTAINABILITY Shafira, Andi Nur Ram; Furqan, Andi Chairil; Paranoan, Selmita
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.495-506

Abstract

This study examines the effect of accrual-based accounting and fiscal transparency, measured through the Corruption Perceptions Index (CPI), on economic sustainability. The analysis uses panel data from 156 countries over the period 2022–2024, resulting in 438 observations. Employing a random-effects regression model, the findings demonstrate that accrual accounting significantly strengthens economic sustainability by improving the quality of financial reporting and enhancing fiscal accountability. Similarly, fiscal transparency, proxied by higher CPI scores, exerts a positive and significant influence by fostering public trust and institutional stability. Conversely, GDP per capita, included as a control variable, does not show a significant effect, indicating that economic capacity alone cannot guarantee sustainability without effective governance. The study contributes theoretically by integrating Sustainable Development Theory and Stakeholder Theory into fiscal governance and provides empirical novelty by simultaneously testing accrual accounting and transparency across countries. Practically, the results underscore the strategic role of governments, auditors, and international institutions in advancing accrual adoption and transparency reforms to sustain long-term economic development.
IMPLEMENTASI QRIS SEBAGAI STRATEGI DIGITALISASI TRANSAKSI UNTUK MENINGKATKAN EFISIENSI PADA UMKM: STUDI KASUS WARUNG MAKAN NYANYU Shafira, Andi Nur Ram; Erwinsyah; Phatra Anggana Djuri; Femilia Zahra
Jurnal Nusa Manajemen Vol. 3 No. 1 (2026): Jurnal Nusa Manajemen Volume 3 Nomor 1 Maret Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jnm.v3i1.324

Abstract

Digital transformation is essential for Micro, Small, and Medium Enterprises (MSMEs) to improve efficiency and competitiveness. The Quick Response Code Indonesian Standard (QRIS), introduced by Bank Indonesia, unifies multiple digital payment codes into a single national standard. This study aims to describe the implementation of QRIS at Warung Makan Nyanyu in Palu City, focusing on efficiency benefits, challenges, and adaptation strategies. A qualitative case study was employed, using semi-structured interviews, direct observation, and transaction documentation. The findings reveal that QRIS enhances transaction speed, provides automatic recording that reduces manual errors, and minimizes risks associated with cash handling. However, challenges include unstable internet connectivity, low digital literacy among some customers, and the burden of the Merchant Discount Rate (MDR). Strategies adopted include providing backup data packages, educating customers, and offering digital payment discounts. The study highlights QRIS as not only a payment tool but also a vital instrument for MSME digital transformation and financial inclusion.
Co-Authors Erwinsyah Femilia Zahra Furqan, Andi Chairil Phatra Anggana Djuri Selmita Paranoan