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Eny Maryanti
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Jl. Mojopahit No.666B, Sidoarjo, Jawa Timur
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INDONESIA
Journal of Accounting Science
Published by Universitas Muhammadiyah Sidoarjo
ISSN : 25483501     EISSN : 25483501     DOI : https://doi.org/10.21070/jas
Core Subject : Economy,
Economics, Econometrics & Finance
Aim: to facilitate scholar, researchers, and teachers for publishing the original articles of review articles. Scope: accounting science include: financial accounting, management accounting, tax accounting, islamic accounting and auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 130 Documents
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Exploring Performance Accountability in Practice: A Phenomenological Approach Bagoes, Nikki Lare; Respati, Novita Weningtyas
Journal of Accounting Science Vol. 10 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i1.2044

Abstract

General background: Accountability is a key principle that ensures every action can be justified. Specific background: In 2023, the SAKIP assessment at the South Kalimantan Land Office of the Ministry of ATR/BPN recorded a decline compared to the previous year, raising the need to identify its causes. Knowledge gap: Existing research provides limited frameworks to explain recurring government performance issues and rarely examines accountability within the latest AKIP regulation, Permen PANRB No. 88/2021. Objective: This research explores the development of SAKIP within that regulation to understand the reality versus the ideal of AKIP. Methods: Using a qualitative phenomenological method with interviews and document analysis. Results: This study identified key barriers as misalignment between programs and strategic plans, lack of appreciation, and human resource qualifications that do not align with the required educational background. Novelty: The study contributes by applying a phenomenological perspective based on Regulation No. 88/2021, revealing methodological and contextual insights for accountability reform. Implications: It highlights that performance reports serve as a core expression of accountability, while also exposing the gap between the ideals of AKIP and their implementation on the ground
The Whistleblowing and Its Influence on Audit Planning, Procedures, and Quality Hanum, Zulia; Elvina Trinanda, Chiquita
Journal of Accounting Science Vol. 10 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i1.2017

Abstract

General Background: Audit planning and audit procedures have a positive and significant impact on audit quality in public accounting firms in Medan, supported by effective violation reporting mechanisms. Specific Background: The implementation of accrual-based accounting in Indonesia based on Government Regulation No. 71 of 2010 aims to improve the quality of financial reporting, but compliance challenges remain persistent in the public sector. Knowledge Gap: Empirical studies on factors affecting audit quality in Indonesia are still limited, especially comprehensive quantitative research using advanced statistical methods. Objective: To analyse the influence of audit planning and audit procedures on audit quality and the moderating role of violation reporting. Method: This study uses an associative quantitative approach with questionnaire data from auditors, analysed through SEM-PLS. Results: Audit planning and audit procedures significantly influence audit quality, while violation reporting strengthens this relationship. Novelty: This study integrates violation reporting as a moderating variable in analysing the impact of audit planning and audit procedures on audit quality using SEM-PLS. Implications: Strengthening audit planning, ensuring compliance with audit procedures, and implementing an effective violation reporting system are essential for improving audit quality, transparency, and reliability.
Artificial Intelligence in The Application of ESG to Improve Company Reputation: The Moderating Role of Financial Performance Indah Rakhma Ningtyas, Harfiahani; Mualim, Wildan; Nusron, Anis
Journal of Accounting Science Vol. 10 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i1.2047

Abstract

General Background: The implementation of Environmental, Social, and Governance (ESG) practices has become a global focus as a strategic mechanism for enhancing corporate reputation and ensuring long-term sustainability. Specific Background: In the Indonesian context, existing studies mostly emphasise the relationship between ESG disclosure and financial performance, while empirical research that integrates artificial intelligence (AI) into ESG practices and analyses its impact on corporate reputation is still limited. Knowledge Gap: There is a lack of evidence regarding the impact of AI-supported ESG on corporate reputation, especially when financial performance is positioned as a moderating variable, and previous studies rarely use AI-specific ESG indicators or focus on reputation as the main outcome. Objective: This study aims to analyse the influence of AI-supported ESG on corporate reputation and evaluate the moderating role of financial performance. Method: This study uses a quantitative approach with secondary data from 425 Indonesian manufacturing companies in the basic and chemical, mixed goods, and consumer goods sectors, analysed using multiple linear regression and Moderated Regression Analysis (MRA). Results: Findings indicate that AI-supported ESG does not significantly influence corporate reputation independently; however, financial performance (ROA) significantly strengthens this relationship. Novelty: This study expands the ESG literature by integrating AI-based ESG measures and placing corporate reputation as the primary outcome variable with financial performance as a moderator. Implications: The results suggest that companies can enhance the reputational benefits of AI-based ESG initiatives when supported by strong financial performance, providing strategic insights for managers and policymakers in emerging markets.
Review of SIPD Implementation: Impacts on Public Sector Accounting Practices Annisa, Rizqi; Nor, Wahyudin
Journal of Accounting Science Vol. 10 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i1.2055

Abstract

General Background: Local Government Information System (SIPD) has an important role in improving transparency and accountability of local financial reporting. Specific Background: Despite its widespread implementation, empirical evidence on the determinants of SIPD adoption and its downstream impacts is limited, especially in local governments in Indonesia. Knowledge Gaps: Previous research rarely integrates user satisfaction mechanisms with net benefit outcomes using a comprehensive information system success framework. Objective: This study examines the factors that influence SIPD adoption and evaluates their impact on user satisfaction and perceived net benefits. Methods: Using an integrated Information System Success Model (ISSM) and End User Computing Satisfaction (EUCS) framework, data were collected from 193 users in Banjarmasin City, Hulu Sungai Tengah Regency, Barito Kuala Regency, and Hulu Sungai Selatan Regency, and analysed using Structural Equation Modeling (SEM). Results: Information content, ease of use, and timeliness significantly and positively influence user satisfaction, which in turn exerts a significant positive influence on perceived net benefits. Novelty: The application of SEM within the integrated ISSM-EUCS framework in a public sector context is a methodological contribution. Implications: The findings provide actionable insights for local governments to strengthen transparency and accountability by optimising SIPD design and implementation strategies.
Tax Socialization, Love of Money, and Taxpayer Compliance: The Role of Tax Awareness Mediation among Individual Taxpayers Nursania, Anisa; Rakhmawati, Ita
Journal of Accounting Science Vol. 10 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i1.2068

Abstract

General Background: Tax authorities around the world face ongoing challenges in optimizing revenue due to persistent taxpayer non-compliance. Spesific Background: Indonesia continues to face shortfalls in tax revenue targets, as reflected in a 16.72% decline recorded in August 2025, indicating that taxpayer compliance remains insufficient to support fiscal objectives. Knowledge Gap: The existence of inconsistencies in previous studies related to the socialization of taxation and love of money towards taxpayer compliance, and some previous studies still place the taxpayer awareness variable as an independent variable. Objective: This study aims to examine the effects of tax socialization and love of money on taxpayer compliance and to analyze the mediating role of taxpayer awareness in this relationship. Methods: This study used a quantitative approach with primary data sources. Samples were obtained through convenience sampling, while data collection was conducted through questionnaires and analyzed through multiple linier regression test. Results: Tax awareness mediates the effect of tax socialization on compliance, while love of money has no effect. Novelty: This study combines love of money and taxpayer awareness in a mediation model between tax socialization and compliance, expanding the focus from external factors to internal motivation. This approach also utilizes attribution theory to provide an additional analytical perspective in understanding taxpayer behavior. Implication: The findings indicate that taxpayer compliance can be improved by designing tax awareness campaigns that emphasize awareness, objectives, and benefits of taxation, as well as more targeted and interactive communication
Greed as Organizational DNA: External Auditor's Perceptions Putriani, Aulia Zahra; Setiyaningsih, Titik Agus
Journal of Accounting Science Vol. 10 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i1.2084

Abstract

General Background: Organisational misconduct is not only caused by individual errors, but also by patterns of behaviour that develop internally. Greed is one such pattern and gradually shapes the organisation's mindset and decision-making. Specific Background: During audits, external auditors often encounter clients who exhibit repetitive decision-making patterns and ingrained organisational routines. From the auditor's perspective, these patterns indicate greed that has been internalised in the organisation's systems and operational practices. This condition shapes the character of the organisation, reflected in shared norms, values, and procedural frameworks that guide decision-making processes, information flows, and managerial motivation. Knowledge Gap: Several studies using quantitative or qualitative approaches have addressed greed. However, studies linking greed to the concept of organisational DNA and viewing it from the perspective of external auditors as a phenomenological lens are still rare. Method: To explore how auditors understand greed in organisational DNA, this study adopts a qualitative approach and Alfred Schutz's social phenomenology as its methodological framework. Results: The results show that auditors often identify patterns of greed from interactions with clients, financial reports, decision-making processes, and management responses. This greed develops from repeated decisions and justifications until it eventually becomes part of the client's organisational DNA. Novelty: This study uses the auditor's experience as a lens to understand greed as part of the client's organisational DNA and combines the Organisational DNA framework with Schutz's phenomenology. Implications: These findings help auditors and regulators become more sensitive to client behaviour patterns and encourage audits that focus not only on numbers, but also on the behaviour, culture, and character of the organisation.
Regulations Shape Transparency, Accountability, and Managerial Traits in School Funds Dewi, Ratih Kumara; Asyik, Nur Fadjrih; Ardini, Lilis
Journal of Accounting Science Vol. 10 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i1.2016

Abstract

General Background: The management of School Operational Assistance (BOS) funds by the government is an important element in maintaining the stability and quality of educational services in private vocational schools. Specific Background: The effectiveness of its management is often hampered by weak integration between managerial factors and compliance with applicable regulations. Knowledge gap: Previous studies tend to analyse the variables of transparency, accountability, and managerial characteristics separately, and there is still a gap in exploring the role of regulation as an interactive factor that moderates these relationships. Objective: This study aims to analyse the influence of transparency, accountability, and managerial characteristics on the effectiveness of BOS funds and to evaluate the moderating role of regulations. Method: This quantitative study uses a survey method on 83 respondents in Sidoarjo, which is analysed using an inferential statistical approach. Results: Transparency and regulations have a significant positive influence on the effectiveness of BOS fund management, while accountability and managerial characteristics have no influence. Regulations are proven to strengthen the relationship between transparency and management effectiveness. Novelty: Unlike previous studies that placed regulation as a driving variable, this study introduces regulation as a quasi-moderator that has a weakening effect on the relationship between transparency and the effectiveness of BOS fund management. Implications: These findings indicate that the effectiveness of BOS fund management cannot be achieved solely through quantitative strengthening of regulations, but rather requires simplification of rules to ensure that transparency remains the primary driver of performance without being hindered by administrative burdens.
Work Flexibility, Work–Life Balance, and Job Outcomes among Generation Z Auditors in Indonesian Habibie, Muhammad; Nauli, Pigo
Journal of Accounting Science Vol. 10 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i1.2037

Abstract

General Background: The increasing turnover rate among Generation Z auditors in Indonesian accounting firms reflects a growing mismatch between traditional auditing work systems and younger employees’ expectations for flexibility and work–life balance, as the auditing profession is commonly characterized by rigid working hours and intensive workloads that may weaken auditors’ loyalty and job satisfaction. Specific Background: Although work flexibility is increasingly recognized as an important human resource practice, empirical studies in the auditing profession particularly in the Indonesian context, remain limited and have not sufficiently explained its role in shaping auditors’ attitudes and outcomes. Knowledge Gap: There is a lack of empirical evidence explaining the underlying mechanism linking work flexibility to auditor loyalty and job satisfaction, especially regarding the mediating role of work–life balance among Generation Z auditors. Objective: This study aims to examine the effect of work flexibility on auditor loyalty and job satisfaction, with work life balance serving as a mediating variable. Methods: Using a quantitative approach, data were collected from 120 Generation Z auditors working in Indonesian accounting firms and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Results: The findings show that work flexibility has a positive effect on work–life balance and auditor loyalty but does not have a direct effect on job satisfaction; instead, work–life balance fully mediates the relationship between work flexibility and job satisfaction. Novelty: This study extends Social Exchange Theory in the auditing context by demonstrating that work flexibility is perceived primarily as a form of organizational support rather than a direct source of job satisfaction. Implication: Practically, the study suggests that implementing flexible work arrangements can enhance auditors’ well-being, strengthen organizational loyalty, and support the retention of Generation Z talent in Indonesian accounting firms.
Behavior Based Conceptual Model of Sharia Accounting Model: Integrating, Ethics, Intention and Sharia Compliance Andrianto, Andrianto; Syah, Imran; Wibowo, Teguh Hadi
Journal of Accounting Science Vol. 10 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i1.2048

Abstract

General Background: Increased competition in modern business not only demands profit maximisation, but also compliance with ethical principles, where accounting plays a strategic role in ensuring moral, social, and spiritual compliance, especially within the Islamic framework. Specific Background: Islamic business ethics are based on Sharia values that emphasise justice, honesty, social responsibility, and truthfulness; however, practical business activities often reveal a gap between these principles and commercial practices, as seen in cases of fraud and ethical violations. Knowledge Gap: Previous studies have largely examined Islamic accounting from a technical and standards-based perspective, with limited attention to behavioural and ethical dimensions. Objective: This study aims to develop an Islamic accounting model that integrates behavioural aspects to achieve financial, social, and spiritual goals simultaneously. Method: Using a qualitative phenomenological approach, data were collected through in-depth interviews, observations, and literature reviews, and analysed thematically through data reduction, classification, and interpretation. Results: Findings indicate that the application of Shariah ethical values enables fairness, honesty, social responsibility, and truthfulness to be operationalised in accounting practice through a behaviour-based conceptual model. Novelty: The novelty of this study places ethical behaviour as a fundamental element of Islamic accounting. Implications: Theoretically, this study enriches the Islamic accounting literature with behavioural insights, while practically it provides guidance for Islamic business entities and regulators in formulating transparent and fair accounting standards in accordance with Sharia values.
Determinants of ERP Adoption in the Food and Beverage Industry: Evidence from UTAUT2 Harsanti, Januari Pri; Warsono, Sony
Journal of Accounting Science Vol. 10 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i1.2083

Abstract

General Background: Enterprise Resource Planning (ERP) systems provide solutions by integrating various business functions through automated processes. Specific Background: Empirical research on ERP adoption among Indonesian SMEs is still limited, especially regarding usage intentions and actual usage behaviour, posing practical challenges for SMEs. Knowledge Gap: This study addresses gaps in previous findings that were limited in terms of sample size, industry type, data collection techniques, and ERP components tested by MSMEs, using the UTAUT2 perspective. Objective: This study analyses the determinants of ERP usage intentions and the moderating role of ICT experience in food and beverage SMEs. Method: Primary data were collected through questionnaires distributed to owners, directors, and managers of food and beverage SMEs in five provinces in Indonesia and analysed using Partial Least Squares–Structural Equation Modelling (PLS-SEM). The final sample size was 133 respondents. Results: The results indicate that the intention to use ERP is significantly influenced by performance expectations, effort expectations, supportive conditions, habit, and information quality, while ERP usage behaviour is influenced by habit and intention to use. Novelty: This study expands on UTAUT2–ERP research by integrating information quality into the model and analysing ICT experience as a moderator for ERP usage intention and actual usage behaviour in food and beverage SMEs. Implications: These findings provide guidance for SMEs to adopt ERP and provide insights for service providers to develop more user-oriented systems and services.

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