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INDONESIA
AKUNTANSI DEWANTARA
Published by Universitas Sarjanawiyata Tamansiswa
ISSN : 25500376     EISSN : 25499637     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Dewantara Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa merupakan media publikasi karya ilmiah. Jurnal ini akan kami terbitkan secara berkala untuk setiap periode (April dan Oktober) tiap tahunnya. Tujuan Jurnal Akuntansi Dewantara Fakultas Ekonomi adalah untuk mempublikasikan karya ilmiah dalam bidang Akuntansi untuk meningkatkan perkembangan ilmu pengetahuan melalui riset akuntansi dan untuk menemukan sumber-sumber referensi guna pengkajian bidang ilmu akuntansi. Kami berharap Jurnal Akuntansi Dewantara dapat menjadi sarana untuk meningkatkan minat dan kualitas riset akuntansi dan untuk menemukan sumber-sumber referensi untuk pengkajian bidang ilmu akuntansi.
Arjuna Subject : -
Articles 15 Documents
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Search results for , issue "Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025" : 15 Documents clear
PENGARUH E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI TERHADAP KEPUTUSAN UNTUK BERWIRAUSAHA DENGAN SELF EFFICACY SEBAGAI VARIABEL MODERASI Bimantaka, Dea Amanda; Muslichah, Muslichah
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.15827

Abstract

Penelitian ini bertujuan untuk menguji pengaruh e-commerce dan sistem informasi akuntansi terhadap keputusan menjadi wirausaha dengan efikasi diri sebagai variabel moderasi.Penelitian ini merupakan penelitian kuantitatif kausal. Populasi penelitian ini adalah 1.235 siswa. Jumlah sampelnya adalah 100 responden. Teknik pengumpulan sampel menggunakan metode convenience sampling. Temuan penelitian menunjukkan bahwa e-commerce mempengaruhi pengambilan keputusan untuk berwirausaha. Sedangkan sistem informasi akuntansi tidak berpengaruh terhadap keputusan menjadi wirausaha. Lebih lanjut penelitian ini menemukan bahwa efikasi diri memoderasi pengaruh e-commerce terhadap keputusan menjadi wirausaha. Terakhir, temuan penelitian ini menunjukkan bahwa efikasi diri tidak memoderasi pengaruh sistem informasi akuntansi terhadap keputusan menjadi wirausaha. Kontribusi teoritis mungkin melibatkan peningkatan pemahaman tentang bagaimana faktor teknologi saling mempengaruhi dengan pengambilan keputusan kewirausahaan. Secara praktis, penelitian ini dapat memberikan wawasan berharga bagi calon wirausahawan serta membantu pengembangan strategi yang memanfaatkan teknologi dan keyakinan akan kemampuan diri untuk mendorong dan mendukung inisiasi bisnis.
PERAN TATA KELOLA PERUSAHAAN SEBAGAI PEMODERASI GREEN ACCOUNTING, KINERJA LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Kurniati, Septia; Minar Savitri, Dhian Andanarini
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.18052

Abstract

Environmental damage is often caused by nature, besides it can also be due to human intervention such as industrial activities that often neglect the impact on the surrounding environment. The aim of this research is to identify and analyse how corporate governance affects corporate performance, environmental performance, and size of the company. Thro 2019-2022, there were 143 samples of companies in the sub-sector of food and food materials sales, baverage, and process food. In this study, the double linear regression analysis was performed using the SPSS program version 25. There were 39 companies that met the criteria for the research, so sampling was selected purposively. Analysis results show that green accounting does not have a significant impact on corporate performance; however, corporate size and environmental performance have a positive and significant effect on financial performance; and corporate governance has the capacity to improve environmental accounting, and the size of an enterprise on its performance.
PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP KEPERCAYAAN MASYARAKAT DALAM PENGELOLAAN DANA DESA DI DESA SEGARAU PARIT KECAMATAN TEBAS KABUPATEN SAMBAS Sabirin, Sabirin; Priyoga; Verdianti
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.18054

Abstract

Village funds are funds used to finance government administration, development implementation, community development, and community empowerment. The provision of large village funds makes it vulnerable to fraud in the management of village funds. therefore the need to apply accountability and transparency in order to increase public trust in the village government in the management of village funds. The purpose of this study was to determine The effect of accountability and transparency on public trust in the management of village funds. The research method used is quantitative method, data collection techniques in the form of questionnaires, with the stages of testing research instruments, classical assumption tests, multiple regression analysis, hypothesis testing, and the coefficient of determination. Multiple regression, hypothesis testing, and coefficient of determination. The results showed: Accountability affects public trust in the management of village funds. Transparency affects public trust in the management of village funds. Accountability and transparency affect public trust in the management of village funds.
THE INTERSECTION OF TRI HITA KARANA VALUES AND FRAUD HEXAGON THEORY IN CORPORATE ACCOUNTING ETHICS Putri Prawitasari, Putu; Budiadnyani, Ni Putu; Aprilyani Dewi, Putu Pande R.
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.18057

Abstract

This paper examines the intersection of the Tri Hita Karana values and the Fraud Hexagon Theory to promote ethical conduct in corporate accounting. The Tri Hita Karana, a Balinese philosophy, emphasizes the harmonious relationship among individuals, the community, and the divine, offering a holistic approach to ethical decision-making. Through a comprehensive literature review, the study explores the potential synergies between these two frameworks. The findings suggest that integrating the Tri Hita Karana values, such as piety, social harmony, and environmental stewardship, can complement and enhance the Fraud Hexagon Theory, which identifies six key factors contributing to fraudulent behavior. Scopus databased sources are utilized to analyze the practical implications and provide recommendations for corporate leaders, accountants, and policymakers to foster a culture of ethical conduct in the accounting profession. The paper presents a conceptual framework to foster a corporate culture prioritizing ethical accounting practices, strengthening the resilience of the financial sector against fraud. This synthesis can inform the development of robust corporate governance policies, employee training programs, and ethical leadership initiatives, ultimately promoting a culture of integrity and accountability within the accounting profession. By exploring the intersection of these frameworks, the paper aims to provide a more holistic approach to addressing the complex issue of accounting fraud, with implications for businesses, investors, and the broader financial ecosystem.
Determinan Kecenderungan Fraud Pada BPR Sewilayah kota Semarang Hayu Estrini, Dwi; Santoso, Tiara Rani; Najmuddin, Ahmad Bebin; Putra Zebua, Fransiskus Selamat
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.18116

Abstract

Fraud testing can be evaluated based on several factors, including compensation suitability, organisational culture, anti-fraud awareness, and internal control systems. The primary data was collected through a survey of 146 respondents using a questionnaire given to employees of the People's Credit Bank of Semarang Commissariat. The data was analysed using WarpPLS software. The study found that performance suitability did not significantly affect fraud, while variables related to organisational culture and anti-fraud awareness had a significant impact on fraud. Additionally, testing the internal control system variable as a moderating variable revealed that it was unable to moderate the relationship between anti-fraud awareness and compensation suitability on the tendency to commit fraud. However, the internal control system can moderate the relationship between Organisational Culture and Fraud. This is because employees may face several pressures, opportunities, and rationalisations that can influence their tendency to commit fraud.
THE ROLE OF THE ENVIRONMENT, FINANCIAL PERFOMANCE, AND MEDIA EXPOSURE IN CARBON EMISSION DISCLOSURE Cahyaningrum, Chelsie; Hadiwibowo, Imam; Azis, Mohammad Taufik
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.18117

Abstract

The study aims to analyze the impact of environmental performance, financial performance, and media exposure on carbon emission disclosure. The population used is the energy and basic materials sector companies listed on the Indonesian Stock Exchange in 2021-2023, with a total sample used of as many as 28 companies. This study uses eviews 8 as a measure. The data sources used in this research are from financial reports and sustainability reports accessed from both the BEI and company websites as well as PROPER KLHK. The results of this study showed that environmental performance and financial performance had no influence on the disclosure of carbon emissions, while media exposure had an influence over carbon disclosures.
ANALISIS TREN PUBLIKASI DAN HUBUNGAN ANTARA UKURAN PERUSAHAAN DENGAN NILAI PERUSAHAAN: PENDEKATAN BIBLIOMETRIK Dermawan, Wildan Dwi; Pradani, Tiara
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.18159

Abstract

The aim of this study is to explore publication trends and the relationship between firm size and firm value and provide recommendations for researchers. The database used is dimensions.ai from 1990 - 2024. The data collected were 482 documents using the keywords "firm size AND firm value" from the types of articles and proceedings documents. This study uses R Studio software to analyse and map the data comprehensively. In general, it was found that the increasing trend is consistent when viewed from the development of research every year. The most relevant journal source is SSRN Electronic Journal, while the most productive author and country is Tony Sudigro from Indonesia. However, the authors who have the most impact on this research are Alexandre Di Miceli da Silveira and Lucas Ayres B. de C. Barros. Next, the latest topics that are often discussed in this research are information asymmetry, stock exchange and corporate governance. In addition, this study also found that there is a relationship between firm size and firm value.
PERAN PEREMPUAN DALAM TRANSFORMASI KEUANGAN RUMAH TANGGA: PENERAPAN APLIKASI KEUANGAN DIGITAL UNTUK MERENCANAKAN ANGGARAN DAN MENGELOLA UTANG DENGAN EFISIEN Sutanto, Hermawan; Victor; Gurusinga, Latersia Br; Yusnaini
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.18212

Abstract

The transformation of finance in Indonesia is entering the digital era, marked by an increase in financial inclusion, rapid growth of financial technology companies, and the expanding use of e-wallets and digital payments. Women play an important role in this process, not only as users but also as participants and leaders, supporting sustainable economic growth. Although data shows that women still face a digital divide, government efforts through the Ministry of Communication and Information Technology focus on empowering women to access and utilize digital technology. In the context of households, homemakers play a key role in financial management, including budgeting and debt management. This research employs a mixed methods approach to analyze the use of digital financial applications by 80 homemakers in Medan Johor District. The results indicate that, despite a high level of digital application usage, challenges such as limited knowledge and training hinder the effectiveness of these applications in financial management. It was also found that applications are more frequently used for transactions rather than for financial planning. Therefore, comprehensive training programs are needed to enhance financial literacy and empower women to optimally utilize technology, which in turn can improve household financial well-being.
IMPLEMENTASI SISTEM INFORMASI AKUNTANSI PERSEDIAAN PADA UKM BATIK DI KLATEN: SEBUAH STUDI KASUS Hatta, Atika Jauharia; Muadzi, Galuh Rama; Indraswono, Cahyo; Marwanta, Y. Yohakim
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.18385

Abstract

This study aims to analyze the condition of the inventory accounting system, making design and implement the Batik Tulis Kunayah accounting information system in Klaten Regency. The subjects of this research were the SME Batik Tulis Kunayah actors in Klaten Regency, with the research procedures used being observation, interviews, documentation and training. This study used data presentation methods, development models, and drawing conclusions for the data analysis techniques. The results of the study in the form of designing an inventory accounting information system will then be implemented by SME Batik Tulis Kunayah in its business as an effort to apply the digital marketing concept. The implementation of an inventory accounting information system in Batik Tulis Kunayah SME has enormous potential to increase efficiency, data accuracy and the quality of decision making. implementation of an inventory accounting information system for UKM Batik Tulis Kunayah have enormous potential to improve efficiency, data accuracy and the quality of decision making. By this information, various benefits such as process automation, error reduction, increased productivity, and data acquisition can be achieved regularly.
REALITAS IMPLEMENTASI SISTEM INFORMASI AKUNTANSI PADA UMKM: STUDI KASUS INDUSTRI KOPI CV TRI ANOM AGROTEKTUR (KADATUAN KOFFIE) Wibowo, Muhammad Rafli; Rahmawati, Apriana; Pragama, Tegar Ditya; Wibowo, Sugiharto Hadi
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.18773

Abstract

This research examines the digital transformation process of accounting information systems in SMEs within the coffee industry sector, focusing on a case study of CV Tri Anom Agrotektur (Kadatuan Koffie). Through a qualitative approach, the research explores the dynamics of information technology implementation, challenges in adopting digital accounting systems, and gaps between accounting standards and field practices. The findings reveal that while the company has attempted to adopt various digital platforms, significant challenges exist in system integration, internal control, and human resource capacity development. The study highlights the importance of a strategic approach to digital transformation, process standardization, and strengthening control systems to support sustainable growth. This research contributes to understanding SMEs' digital transformation and provides practical recommendations for developing effective accounting information systems.

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