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AKRUAL: Jurnal Akuntansi
Published by Universitas Negeri Surabaya
ISSN : 20859643     EISSN : 25026380     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AKRUAL: Jurnal Akuntansi is a peer-reviewed journal that is managed and published by Department of Accounting, Universitas Negeri Surabaya. AKRUAL is published periodically (twice a year) in April and October with six articles each time published (12 articles per year). AKRUAL: Jurnal Akuntansi is available for free (open access) to all readers. The articles in AKRUAL: Jurnal Akuntansi include developments and researches in Accounting literature (theoretical studies and its applications), including but not limited to: Financial Accounting Management Accounting Auditing Taxes Public Sector Accounting Sharia Accounting Accounting Information System An
Arjuna Subject : -
Articles 516 Documents
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Tax Morale vs Voluntary Tax Compliance with A Bibliometric Analysis Framework Andriani, Sri; Al Idrus, Salim; Djalaluddin, Ahmad
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (2025): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n2.p291-306

Abstract

Introduction/ Main Objectives: The objectives of this study is to explain the research progress and technology trends of AD, this study presents a bibliometric analysis. Research Background: The Indonesian government's 2020 revenue target is IDR 2,233.2 trillion, with IDR 1,865.7 trillion (83.54%) coming from taxes. In 2020, Indonesia changed the structure of the State Budget by refocusing and reallocating the budget to handle the spread of Covid-19, reaching IDR 3.37 trillion. Method: This study uses meta-analysis by reviewing and synthesizing various empirical research findings from 1998 to 2021, discussing the influence of determinants on tax compliance and tax evasion. These determinants include audits, tax rates, tax sanctions, services, public trust, personal norms, social norms, and religiosity. Results: The results of this meta-analysis reinforce the social contract theory and the findings of previous studies, which concluded that the level of public service and trust significantly influence tax compliance and tax evasion. Based on data and empirical evidence, this study concludes robustly that when the public is well-served and believes that the tax money paid by taxpayers is being used properly by the government, the public perceives the government as fulfilling the contract between the government and its citizens. Conclusion: The results of this meta-analysis show that in addition to factors influenced or controlled by the government and tax authorities, internal taxpayer factors reflected in the fiscal psychology paradigm in the form of personal norms and religiosity significantly influence taxpayers' decisions to comply or not.
Detecting Potential Fraud in Village Fund Management from the Fraud Hexagon Theory Perspective Apriyanto, Gaguk; Kumar, Abdul Malik
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (2025): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n2.p307-321

Abstract

Research Background: Village heads and village officials are the most dominant perpetrators of corruption at the village level in Indonesia. The village head's leadership role is crucial in managing village government, including the village budget. Introduction/Main Objectives: This study aims to analyze the influence of the fraud hexagon elements on the potential for fraud in village fund management, with religiosity as a moderating variable. Method: A sample of 200 village officials was analyzed using PLS-SEM through SmartPLS 4.0. Result: The results indicate that the effectiveness of the internal control system and the competence of village officials have a significant positive effect, while organizational culture and political connections have a significant negative effect. Compensation suitability and village officials' morality have no significant effect. Religiosity only moderates the relationship between the effectiveness of the internal control system and fraud, but does not moderate the relationships between compensation suitability, organizational culture, village officials' competence, village officials' morality, and political connections. Conclusion: Based on the research results described relevant agencies are advised to continue strengthening and improving their village fund management oversight systems to minimize the potential for fraud. Village fund managers are expected to demonstrate a strong sense of responsibility in carrying out their duties, as any actions that suggest fraud, even if only suspicion, cannot be justified.
Behavioral Accounting and Control in Village Fund Management in Indonesia Apriyanto, Gaguk; Abdul Azis, Saman; Putri, Thalita Ananda
AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n2.p202-215

Abstract

Research Background: This article examines the role of behavioral accounting in improving village fund management control in Indonesia. As public sector organizations face increasing demands for accountability and efficiency, understanding the psychological and behavioral aspects that influence financial decision-making becomes crucial. Behavioral accounting, which integrates insights from psychology and organizational behavior, offers a nuanced perspective on budgeting practices beyond traditional financial metrics. Introduction/Main Objectives: This study highlights the influence of morality, capabilities, and innovative work behavior on village fund management. Methods: Data collection was conducted by distributing questionnaires to village officials directly involved in village finances. The sample size for this study was 178 people, selected using a purposive sampling technique. The data analysis technique used in this study was multiple linear regression analysis using IBM SPSS 26. Results: The results indicate that morality, capabilities, and innovative work behavior of village officials have a positive effect on village fund management. Morality, capabilities, and innovative work behavior of village officials will be able to prevent fraud in village funds and improve accountability in village fund management. Conclusion: This research is expected to contribute to the implementation of sound village fund management in the reallocation and refocusing of the State Budget (APBN). Ultimately, this study proposes strategic implications for integrating behavioral insights into public financial management. This article contributes to the discourse on public sector accountability reform by emphasizing the human dimension of budget control.
The Fraud Hexagon Model to Detect Financial Reporting Fraud in Mining Companies Listed on the Indonesia Stock Exchange Retnowati, Wulan; Wahida, Nurul Aini; Satibi, M
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi.
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Research Background: The mining sector ranks third among the industries most affected by fraud, accounting for 5.0% of reported cases, following the financial and banking sector and government institutions. Instances of fraudulent financial reporting have also occurred within Indonesia’s mining sector. Introduction/Main Objectives: This study aims to examine whether financial targets, board changes, political ties, weak monitoring mechanisms, auditor turnover, and CEO duality affect financial statement fraud. Methods: The research focuses on mining companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. A total of 42 firms were selected through purposive sampling. Multiple linear regression analysis was employed using SPSS 25. Results: The findings show that financial targets and CEO duality positively influence financial statement fraud, while changes in directors have a negative effect. Meanwhile, political connections, ineffective monitoring, and auditor changes do not exhibit a significant impact on fraudulent financial reporting. Conclusion: Companies should enhance their corporate governance frameworks, particularly by limiting excessive CEO power and ensuring that leadership roles remain structurally independent. Organizations should also encourage leadership rotation to reduce opportunities for long-term manipulation.
The Morality Factors in Preventing Fraud in Village Fund Management Rochman, Fatchur; Wibisono, Nurharibnu; Purnomo, Herry; Wildaniyati, Arini; Dianti, Pramita Mawar
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi.
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Introduction/Main Objectives: This study seeks to examine the role of morality as a mediating variable in the association among the internal control system (SPI) and the village officials competence (KAD) on efforts to avoid fraud in the management of Village Funds in Ngariboyo District, Magetan Regency. Background Problem: Following the application of Law No. 6 of 2014 on Villages, the allocation of Village Funds has increased substantially each year. This situation places greater responsibility on Village Governments to ensure that fraudulent practices in Village Fund management are effectively prevented. Novelty: The research offers a new perspective by emphasizing the significance of morality (MOR) as a mediator among SPI and village officials’ competence (KAD) in influencing fraud prevention (FRA) within the Village Fund management process. Research Methods: A quantitative research design was employed. The sample was selected through purposive sampling, involving 10 villages in Ngariboyo District, Magetan Regency. A total of 50 respondents who were directly engaged in the Village Funds management participated in the research. Path analysis was conducted using the SmartPLS 4 software. Findings/Results: The findings reveal that SPI, the competence, and morality individually exerts a significant positive effect on preventing fraud. Morality does not mediate the relationship among SPI and fraud avoidance, but it does mediate the influence of village officials’ competence on fraud prevention. Conclusion: Strengthening the implementation of SPI, enhancing the competence, and fostering strong moral values are crucial for preventing fraud in management of Village Fund. Enhancing the ethical standards of village officials is anticipated to contribute to limiting corruption and minimizing fraudulent use of Village Funds.
Determination Leadership Spiritual, Culture Organization, Competence, Service on Religious Performance Through Spiritual Motivation Harianto, Harianto; Wibisono, Chablullah; Lestari, RA Widyanti Diah
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi.
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n1.p243-254

Abstract

Introduction/ Objectives: Study This aim for know spiritual leadership , culture organization , competition , service to religious performance through spiritual motivation . Methods: Method Which used in study This is method mixed Methods. This research combines two existing forms of research: qualitative and quantitative. The research method uses a causal model survey using path analysis techniques. Results: The results show that spiritual leadership determinate significant to spiritual motivation on private hospital of lhokseumawe city, aceh province .organizational culture, competence, service. the next results show that spiritual leadership, organization culture, service, spiritual motivation determinate significant to religious performance on private hospital of lhokseumawe city, aceh province. and the last results show that spiritual leadership, organtization culture, competence, and service determinate significant to religious performance through spiritual motivation on private hospital of lhokseumawe city, aceh province. Conclusion: Based on conclusion which obtained from this study, there is some suggestions that can made into reference for increase performance religious Private Hospital Nurses in Lhokseumawe City, Aceh Province. Suggestions for Spiritual Leadership and Spiritual Motivation, namely with push training program development spiritual leadership for leader at home pain to strengthen spiritual motivation of employees. Spiritual Leadership and Religious Performance are: provide a platform or forum for leaders and employees for share practice best related spiritual performance in environment Work.

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