Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Indonesian Journal of Applied Accounting and Finance
Anna Isrowiyah
Diploma 4 in Management Accounting, Accounting Department, Politeknik Negeri Malang, Malang, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Optimization of Digital Accounting Transformation in Village-Owned Enterprises Using a Value Chain Perspective for Good Village Governance Annisa Fatimah; Hesti Wahyuni; Anna Isrowiyah; Widi Dwi Ernawati
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2025): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v4i2.3155

Abstract

This study examines how accounting practices in Village-Owned Enterprises (BUMDes) transform from manual bookkeeping to digital systems using a value-chain perspective. It addresses the core problem of misalignment between the formal logic of accounting applications and the cash-flow-based working logic of BUMDes operators, which leads to hybrid adoption, partial use of the system, and continued reliance on manual records that weaken accountability and decision making. A qualitative exploratory case-study design was applied in two BUMDes in East Java, using interviews, observations, document analysis, and focus group discussions analyzed through a value-chain framework. The findings show that digital applications are positioned mainly at the downstream reporting stage, while upstream transaction capture and processing remain manual, making hybrid adoption and workflow–system misalignment a structurally stable pattern shaped by cognitive, capability, and infrastructural constraints. The study proposes a value-chain-based, user-driven transformation model using a Minimum Viable Product (MVP) that accepts simple cash inputs, automates journal mapping, and produces contextual, offline-friendly reports, contributing to the discourse on human–system fit in rural digital transformation and offering practical guidance for BUMDes-oriented accounting system design.
Effectiveness and Contribution Analysis of Regional Taxes to the Growth of Local Own-source Revenue in Kediri During and Post-COVID-19 Pandemic Theresa Grace Abdi Tobong; Anna Isrowiyah; Putri Ayu Berlianingtyas
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2025): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v4i2.3324

Abstract

This study aims to evaluate the effectiveness and contribution of hotel, restaurant, and entertainment taxes in supporting the growth of Kediri’s regional original revenue during and in the period following the COVID-19 pandemic. The data used are secondary data from 2020 to 2024. This study applies a descriptive quantitative method, with data collected through interviews and documentation. The data were sourced from the Regional Revenue, Financial, and Asset Management Agency of Kediri. This method was used to measure the effectiveness of regional tax realization against the target and the contribution of realized hotel tax revenue, restaurant tax, and entertainment tax to local revenue. The data in this study are the target and realized hotel tax revenue, restaurant tax, entertainment tax, and local revenue. The findings of this study reveal that during the COVID-19 pandemic period (2020–2021), hotel and restaurant tax revenues demonstrated a very high level of effectiveness, whereas entertainment tax revenue was considered moderately effective. In the post-COVID-19 pandemic in 2022, hotel taxes and restaurant taxes decreased while entertainment tax increased. In 2023, hotel taxes and restaurant taxes increased while entertainment tax decreased. In 2024, the effectiveness rate increased across various sectors. Hotel and restaurant taxes were highly effective, apart from entertainment taxes, which were moderately effective. The contribution of hotel, restaurant, and entertainment taxes to the growth of Kediri's regional original income during and after the COVID-19 pandemic was very low.
Co-Authors Annisa Fatimah Hesti Wahyuni Putri Ayu Berlianingtyas Theresa Grace Abdi Tobong Widi Dwi Ernawati