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INDONESIA
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 556 Documents
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Financial Ratios and Tax Awareness of Indonesian Companies Syafii Syafii; Aliffianti Safiria Ayu Ditta; Dien Ajeng Fauziah; Khoirul Abidin
AKRUAL: JURNAL AKUNTANSI Vol 17 No 02 (2026): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

Introduction/Main Objectives: This study examines the relationship between corporate financial ratios and tax awareness, emphasizing nationalism. Background Problems: The paper addresses the issue of corporate tax awareness and its impact on tax compliance. The central research question is: "How do corporate financial ratios influence tax awareness and compliance in Indonesian public companies?" Novelty: This study provides a unique, long-term analysis of the connection between financial performance and tax behavior, utilizing advanced econometric methods. It fills a gap in the literature where previous research has not comprehensively examined this relationship within the specific context of Indonesian firms. Research Methods: The Generalized Method of Moments (GMM) method is used to address endogeneity issues in the research model. The study analyzes Gross Profit Margin (GPM), Operating Profit Margin (OPM), Pretax Profit Margin (PPM), Corporate Tax to Turn Over Ratio (CTTOR), and Net Profit Margin (NPM) using panel data from 2004 to 2024. Finding/Results: Results indicate a significant positive relationship between higher financial ratios and corporate tax awareness, suggesting that good financial performance is associated with high tax awareness and compliance. Additionally, responses to tax incentives significantly impact the potential for tax non-compliance. Conclusion: The study concludes that transparent financial reporting and strong financial performance are essential for enhancing corporate tax awareness. Companies are advised to prepare transparent annual reports and comply with tax regulations to support national development and promote a fair and efficient tax system. The main takeaway is the importance of financial transparency in encouraging tax compliance.
Customer Solution and Communication in Religious Tourism: A Penta-Helix Based Revitalization Strategy at "Syekh Wasil" Kediri Ema Hakimah; Ratri Nugrahanti; Sri Aliami; Samari Samari
AKRUAL: JURNAL AKUNTANSI Vol 17 No 02 (2026): 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.v17n02.p388-399

Abstract

Introduction/Main Objectives: The recovery of religious tourism after the COVID-19 pandemic has not been fully optimized as a strategic driver of local income and economic growth in Kediri. This study aims to formulate policy recommendations for managing the Syekh Wasil religious tourism destination through a customer-oriented and integrated marketing strategy involving all penta-helix elements. Background Problems: The research is driven by the lack of professionalism and absence of integrated destination marketing, as identified through informant insights. These challenges highlight the need for a sustainable marketing strategy centered on customer orientation. Novelty: This study presents an innovative approach by integrating economic, educational, and religious values into a tourism marketing strategy, grounded in the roles of each penta-helix actor. It moves beyond traditional studies focused solely on religious or historical perspectives. Research Methods: Using a qualitative, transcendental phenomenological method, the study applies five analytical stages. Informants were selected from the five penta-helix sectors: government, community (Pokdarwis), academia, tourism businesses, and media, based on 5R criteria. Finding/Results: Stakeholders emphasize the need for a revitalization strategy centered on sustainable customer value, focusing on customer solutions and communication. This approach is expected to strengthen Syekh Wasil’s branding and support Kediri’s tourism industry. Conclusion: The establishment of a professional and integrated DMO is crucial. Improving visitor infrastructure and service quality will enhance the site’s appeal as a religious, educational, and historical destination. Study limitations include the absence of managerial perspectives and contextual variation.
Financial Technology and Managerial Capabilities to Improve Financial Performance: Is Technological Capital Important? Dwi Ekasari Harmadji; Klemens Mere
AKRUAL: JURNAL AKUNTANSI Vol 17 No 02 (2026): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

Introduction/ Objectives: This study aims to analyze the influence of Financial Technology and managerial ability on financial performance through technological capital in MSMEs in Surabaya. Method: The study used a quantitative approach with the Structural Equation Modeling method based on Partial Least Square (SEM-PLS). The study population was MSMEs in Surabaya who use Financial Technology services and have business financial records. The sampling technique used accidental sampling. Results/ Findings: The results of the study indicate that Financial Technology does not have a direct significant effect on MSME financial performance, but has a positive and significant effect on technological capital. Managerial ability is also proven to have a positive and significant effect on financial performance and technological capital. In addition, technological capital is proven to have a positive and significant effect on financial performance and is the most dominant variable in this study. The results of the mediation test indicate that technological capital is able to fully mediate the relationship between Financial Technology and financial performance (full mediation) and partially mediate the relationship between managerial ability and financial performance (partial mediation). Conclusions:  This finding indicates that the adoption of financial technology alone is not capable of automatically improving business financial performance.
Financial Statement Quality, Corporate Social Responsibility, and Firm Value: A Review of Miles and Snow’s Business Strategy Typology Abdul Malik Kumar; Harmono Harmono
AKRUAL: JURNAL AKUNTANSI Vol 17 No 02 (2026): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

Introduction/Main Objectives: This study investigates the strategy-contingent effects of financial reporting quality and corporate social responsibility (CSR) on firm value during the Covid-19 crisis. Background Problems: The pandemic and large-scale social restrictions in Indonesia heightened market uncertainty, raising questions about the relative importance of financial versus non-financial information across different business strategies. Research methods: Using purposive sampling, this study analyzes 254 manufacturing firms listed on the Indonesia Stock Exchange during 2019–2021. Business strategies are classified using factor analysis, followed by strategy-based regression testing. Findings/Results: Financial reporting quality positively influences firm value for both prospector and defender firms. CSR shows no significant effect for prospector firms and a negative effect for defender firms. Conclusion: The value relevance of disclosures is strategy-dependent, with financial reporting quality playing a dominant role during periods of extreme uncertainty.
Financial Resilience: Financial Behavior and Financial Literacy Influence Digital Asset Management Liliek Nur Sulistiyowati; Ririh Anggraini Setyahety; Adinda Maratusholikhah; Eka Listiana
AKRUAL: JURNAL AKUNTANSI Vol 17 No 02 (2026): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

Introduction/Main Objectives: This research on financial resilience is designed to analyze how financial behavior and financial literacy contribute to Digital Asset Management among Millennials and Generation Z residing in the Madiun Residency. Background Problems: The financial technology (fintech) sector has experienced rapid expansion in recent years, transforming conventional financial systems into more digitalized and accessible ecosystems. One notable development is the increasing adoption of digital assets, including cryptocurrencies and security tokens, which has introduced new mechanisms in investment and financial management. Millennials and Generation Z, known for their familiarity with technology and digital platforms, represent a dominant segment in digital asset ownership. Novelty: This study contributes to the existing literature by integrating financial behavior and financial literacy as determinants of digital asset management. Research Methods: The research employed a quantitative approach involving 400 respondents from the Millennial and Generation Z populations in the Madiun area. Data were analyzed using descriptive statistical techniques and multiple linear regression analysis to evaluate both individual and simultaneous effects of the independent variables on digital asset management. Findings/Results: The empirical findings reveal that financial behavior and financial literacy each exert a statistically significant influence on digital asset management. Moreover, when examined together, both variables demonstrate a significant simultaneous effect, indicating their complementary role in shaping structured digital investment management. Conclusion: The study concludes that strengthening financial behavior and enhancing financial literacy are essential strategies for improving digital asset management among Millennials and Generation Z in the Madiun Residency.
The Impact of CEO Education and Board Diversity on Innovation: Focus on Fintech Companies in Indonesia Kurniawan Kurniawan; Noorlailie Soewarno
AKRUAL: JURNAL AKUNTANSI Vol 17 No 02 (2026): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

Research Background: As fintech opportunities continue to grow in Indonesia, CEOs face substantial challenges in establishing public trust and implementing strategic innovations. In this context, the CEO plays a central role in driving technological innovation to improve service quality and user accessibility. Introduction / Main Objectives: This study examines the influence of CEO educational background and board diversity on corporate innovation in Indonesian fintech companies. Method: Using secondary data collected from company websites and the Indonesia Stock Exchange (IDX) between 2015 and 2019, this study investigates how educational qualifications and board composition relate to innovation outcomes. Results / Findings: The results indicate that CEOs with educational backgrounds in science, technology, engineering, and mathematics (STEM) fields have a significantly positive effect on fintech innovation. Conversely, CEOs with non-STEM educational backgrounds tend to have a negative impact. Furthermore, board diversity is found to positively influence corporate innovation, suggesting that diverse boards enhance strategic decision-making by providing varied perspectives and support to the CEO, particularly in investment-related decisions. Conclusion: These findings contribute to the growing literature on corporate governance and innovation in emerging markets, highlighting the importance of executive qualifications and inclusive leadership structures in fostering innovation in the fintech sector.
The Influence of Hexahelix Model on The Sustainability of MSMEs: The Moderating Effect of Frugal Strategy Richo Diana Aviyanti; Nik Amah; Elly’s Mersina Mursidik
AKRUAL: JURNAL AKUNTANSI Vol 17 No 02 (2026): 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.v17n02.p475-487

Abstract

Background Problem: Existing studies have largely examined Hexahelix collaboration or frugal innovation separately, providing limited empirical evidence on how frugal strategy enhances the effectiveness of multi-actor collaboration in supporting MSME sustainability, particularly in medium-sized cities. Novelty: This study contributes by integrating the Hexahelix model and frugal strategy into a single empirical framework, positioning frugal strategy as a moderating variable. It also provides evidence from Madiun City, Indonesia, a regional context that remains underrepresented in sustainability research. Method: A quantitative survey was conducted among 180 MSMEs selected through purposive sampling. Data were collected using structured questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Results/Findings: The results reveal that the Hexahelix model significantly improves MSME sustainability. Frugal strategy not only has a positive direct effect on sustainability but also strengthens the influence of Hexahelix collaboration by enabling MSMEs to transform external support into resource-efficient, environmentally friendly, and competitive business practices. Conclusion: The findings extend the Hexahelix framework by demonstrating that collaborative success depends on both stakeholder synergy and MSMEs' internal frugal capabilities. Integrating collaborative governance with frugal strategies can enhance MSME competitiveness while promoting long-term economic, social, and environmental sustainability.
A systematic Literature Review: Technology Digital and ESG Rahmi Syafitri; Noorlailie Soewarno
AKRUAL: JURNAL AKUNTANSI Vol 17 No 02 (2026): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

Introduction/Main Objectives: This study aims to analyze the relationship between digital technology and ESG performance using the Systematic Literature Review (SLR) method from previous studies in the last decade. Background Problems: This convergence of technological innovation, ESG performance, and responsive policies creates a new business paradigm. However, understanding the impact of digital technology on ESG performance remains limited. Novelty: this article is to explore the relationship between digital technologies and ESG, thereby providing a state-of-the-art research overview on the topic. Research Methods: This research adopted the systematic literature review (SLR) methodology to examine the influence of digital technology on ESG performance in the last 10 years (2015-2025) from leading international databases. The SLR process involved three main stages: planning the review, applying screening criteria, and analyzing the review. Finding/Results: Over the past decade, research on digital technology and ESG has shown a positive impact on performance, particularly in the face of global challenges like COVID-19. Technologies like Industry 5.0, green innovation, and digital inclusive finance strengthen ESG reporting. The Stakeholder Theory is widely used, emphasizing stakeholder interests in sustainable decision-making. Conclusion: Future studies on how digital technology affects ESG performance ought to incorporate viewpoints from a variety of stakeholders, such as investors, customers, and legislators. The AIESG Protocol can encourage transparency, and dual materiality can improve ESG performance. Investment in digital infrastructure and qualitative methods must be combined for post-pandemic adaption.
Financial and Digital Literacy as Drivers of SMEs’ Competitive Advantage: The Mediating Role of Human Capital Hidayatul Khusnah; Muhammad Arsalan Khan; Siti Salwani Binti Abdullah
AKRUAL: JURNAL AKUNTANSI Vol 17 No 02 (2026): 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.v17n02.p474-486

Abstract

Introduction/Main Objectives: The increasing digital transformation and business competition require SMEs to possess strong financial and digital capabilities to maintain competitiveness. This study aims to examine the effects of financial literacy and digital literacy on SMEs’ competitive advantage, with human capital acting as a mediating variable. Background Problems: Despite the rapid growth of SME digitalization in Indonesia, many SMEs still face challenges in financial management, technology utilization, and human resource development, leading to low competitiveness. This study addresses the question of whether human capital mediates the relationship between financial literacy, digital literacy, and competitive advantage. Novelty: This study integrates financial literacy and digital literacy within a single framework and examines the mediating role of human capital, providing a more comprehensive explanation of SMEs’ competitive advantage. Research Methods: A quantitative approach was employed using survey data collected from SME owners in Java, Indonesia. The data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). Finding/Results: The results indicate that financial literacy and digital literacy positively influence competitive advantage. Human capital also partially mediates the relationships between financial literacy and competitive advantage, as well as between digital literacy and competitive advantage. Conclusion: The findings suggest that strengthening financial literacy, digital literacy, and human capital simultaneously can enhance SMEs’ competitive advantage. These results provide practical implications for policymakers and SME development programs in promoting sustainable business competitiveness.
Tax Incentive Mechanism and Zakat Compliance: Moderating Religiosity in a Behavioral Economics Framework Sri Andriani; Lailatul Farida
AKRUAL: JURNAL AKUNTANSI Vol 17 No 02 (2026): 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.v17n02.p461-473

Abstract

Research Background: Zakat is an important religious and socio-economic practice intended to prevent the concentration of wealth in the hands of a few. Zakat, as a reduction in taxable income, can influence compliance behavior, with religiosity playing a moderating role. Low zakat compliance is caused by a behavioral perspective, but there are other perspectives (economic). Intention and justice are also factors. Introduction / Objectives: This study will expand Fischer's model by integrating several new relevant factors, such as knowledge and culture. Research Methods: This study uses quantitative research methods with primary data. Zakat as a reduction in taxable income does influence zakat compliance behavior, with religiosity playing a moderating role. Results / Findings: Zakat as a taxable income reduction does influence zakat compliance behavior, with religiosity playing a moderating role. Research has shown that religiosity has a significant positive effect on compliance with zakat payments. However, the impact of religiosity on zakat payment compliance in formal institutions is relatively weak compared to other variables such as trust and credibility. In addition, the value of religiosity influences individuals' willingness and attitude towards zakat payments, which in turn influences their compliance with tax obligations. Furthermore, this study found that profit quality moderates the relationship between religiosity and zakat tax deductions. Conclusions: These findings suggest that zakat institutions should focus on increasing credibility and trust to improve compliance with zakat payments.

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