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INDONESIA
Jurnal ASET (Akuntansi Riset)
Published by Universitas Pendidikan Indonesia
ISSN : 20862563     EISSN : 25410342     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The aim of this Jurnal ASET (Akuntansi Riset) is to promote a principled approach to research on accounting science-related concerns by encouraging inquiry into the relationship between theoretical and practical studies. Jurnal ASET (Akuntansi Riset) an electronic journal, provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to accounting science, accounting practices, accounting profession, and finance management.
Arjuna Subject : -
Articles 321 Documents
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Firm Performance: Exploring International Diversification, Financial Leverage, and Board of Directors in the Energy Sector Ath Thaariq, Sundoro; Pangestuti, Dewi Cahyani
Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i2.67756

Abstract

This study examines the impact of international diversification, financial leverage, and board composition on the performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. Using panel data regression with the Random Effects Model (REM), the analysis includes data from 54 energy companies over a five-year period, resulting in 270 observations. The findings indicate that international diversification does not exert a significant influence on firm performance. Conversely, financial leverage has been demonstrated to exert a deleterious influence on firm performance. Furthermore, the size of the board of directors was found to have no significant impact on firm performance. These findings underscore the necessity for energy sector companies to prioritize core business operations, exercise financial responsibility, and enhance governance practices. By integrating variables that are typically studied separately, this study offers new insights into the determinants of firm performance in the energy sector. The research offers a novel theoretical perspective by combining international diversification, financial leverage, and board composition into a single analytical framework, thereby addressing a gap in the existing literature.  To further develop these findings, future research should investigate additional variables, such as macroeconomic conditions and government policies, in order to gain a more comprehensive understanding of the factors that influence firm performance in the energy sector.
Green Accounting and Sustainable Corporate Performance: Environmental Performance as a Moderating Variable Christy, Yunita; Tjun, Lauw Tjun
Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i2.71239

Abstract

This study aims to investigate whether sustainable corporate performance is influenced by green accounting practice and analyze environmental performance position as a moderating variable in this relationship. Cross-sectional time-series analysis together with random effects regression model was deployed for data analysis. The findings indicate that green accounting, proxied by environmental costs, negatively affects sustainable corporate performance, where greater efficiency in environmental cost components for green accounting activities positively impacts sustainable corporate performance (ROE). However, not significant moderation effect of environmental performance observes in the relationship betwixt green accounting and sustainable corporate performance. Companies that increase environmental costs to enhance compliance and achieve higher PROPER ratings experience a decline in ROE. Theoretically, vision given from this study regarding the importance of environmental cost efficiency in green accounting practices to support sustainable corporate performance. Practically, it suggests that companies should integrate environmental aspects comprehensively into their business strategies and effectively implement sustainable practices to achieve optimal corporate performance. Compared to previous research, this research uses environmental performance as a moderating variable, which has not been previously explored in the relationship betwixt green accounting and sustainable corporate performance and this become novelty of this research.
Do The Financial Reports of Troubled Banks Meet the Qualitative Characteristics of Financial Reports? Ashari, Hasan; Nugrahanti, Trinandari Prasetyo
Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i2.61634

Abstract

This study aims to analyze whether the financial reports of Rural Banks (BPR) that are included in Banks Under Recovery/BDP (Before called the Bank under Intensive Supervision/BDPI and the Bank under Special Supervision/BPDK) meet the qualitative characteristics of financial statements. This study uses the financial statement ratio of the BPRs whose business permit is revoked by the Financial Services Authority up to 2023. The samples used are 47 banks from 127 banks that had been revoked. Meanwhile, a healthy bank sample was 171 BPRs in 2016-2019. Correlation analysis is used in this study. The results of this study concluded that the troubled BPRs financial statements did not meet the qualitative characteristics of financial statements. Only one in 47 BPRs meets the qualitative characteristics of financial statements. This was evidenced by comparing the financial ratio of the troubled bank with a healthy bank, such as NPLs, BOPO, LDR, CAR, and ROA showed negative results (different directions) or the level of relationship of more than one level. The author suggests the regulator so that financial ratios in the financial statements that indicate the bank's health can be used as the initial data analysis of BPRs governance implementation.
Financial Condition's Role in Tax Evasion: A TPB Perspective Mangoting, Yenni; Saputra, Ferren Fidelia
Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i2.69311

Abstract

The purpose of this study is to examine the influence of TPB dimensions on taxpayers' intention to commit fraud by testing the effect of financial condition intervention on taxpayers as a factor that can change taxpayers' intention to commit fraud. This research employs a survey approach, where data is collected through questionnaires. Data collection methods were distributed manually and online to individual taxpayers aged 17 and above, totaling 200 out of 213 respondents' data that could be collected. Data analysis technique used is SEM-PLS (Partial Least Square). The results of this study indicate that all TPB dimensions, namely attitude, subjective norm, and perceived behavior control, are able to influence the intention to commit tax evasion. Moderation testing shows that the interaction of financial condition with each component of TPB can change taxpayers' intention to commit tax evasion. The implications of the research results indicate that regulators need to map taxpayers' financial conditions. This is useful to change taxpayers' paradigm that tax payment is part of citizenship obligations rather than economic sacrifice. This study offers a new direction in expanding the tax evasion research model by involving TPB dimensions and incorporating situational factors such as financial condition as additional determinants or intervention factors. 
Financial Village Management Predictors with Work Motivation as a Moderating Factor Susilowati, Nurdian; Mulyono, Maya Diantari; Mahmud, Amir; Sari, Puji Novita
Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i2.66570

Abstract

This research aims to analyze the impact of village apparatus competence (VAC), organizational commitment (OC), and the whistleblowing system (WS) on village financial management (VF), with work motivation (WM) as a moderating variable. This research is quantitative and uses a causal approach. The populations of this research are village official in Sragi District, with a total sample of 112 respondents. The sampling technique used is purposive sampling. Data were analyzed using descriptive and moderation regression analysis (MRA) with the SmartPLS analysis tool. The research results show that village apparatus competence, organizational commitment, and the whistleblowing system have affects on village financial management. Work motivation can moderate and strengthen the relationship between organizational commitment and village financial management. Besides, it does not strengthen the relationship between whistleblowing on village financial management. This research makes a valuable contribution to the accounting field, particularly in the context of public sector organizations, by applying Stewardship theory. It applies the relationship of collaboration between the steward and the principal to accomplish the village's objectives. The orisinality of this research lies in the incorporating of a whistleblowing system and work motivation as the moderation factors.
Accounting Information Systems Quality Through Information Technology and User Competence Darma, Jufri; Nurwendari, Weny; Sriwedari, Tuti; Nurhayani, Ulfa
Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i2.61680

Abstract

This research examines the impact of information technology and user competence on the efficiency of accounting information systems. Using a survey approach, the study involves 47 regional government organizations. Hypothesis testing is conducted through structural equation modeling (SEM) with data analyzed using Smart PLS-SEM. The study found that user competence significantly enhances the quality of accounting information systems, while information technology has minimal impact. In the Medan City Government, this highlights the crucial role of user competence in ensuring system effectiveness, with technology playing a lesser role. The Medan City Government remains focused on enhancing the competence of its personnel in utilizing accounting information systems. Additionally, continuous efforts are made to adapt the existing information technology to meet the evolving needs of users. This study offers new insights into how information technology and user competence jointly influence the quality of accounting information systems in the Medan City Government.
Model and Strategy of Dynamic Collaborative Governance of Poverty Alleviation In West Java Triantoro, Arvian; Rahayu, Agus; Adi Wibowo, Lili; Disman, D; Arief Ramdhany, Muhamad; Hardiana, R. Dian
Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i2.74699

Abstract

The purpose of this study is to examine the description of the collaboration environment, collaborative dynamic-capability, and dynamic-collaborative governance, and analyze the effect of collaboration environment on collaborative dynamic-capability and dynamic-collaborative governance of poverty alleviation in West Java. The approach is quantitative, with questionnaires as the main instrument for collecting and analyzing datasets to describe each variable in the model and its interrelationships, tested with Partial Least Squares Structural Equation Modeling (PLS-SEM). The research subjects or units of analysis in this study are all 27 cities/regencies in West Java, plus one provincial government as respondents. The results revealed that collaboration environment and collaboration environment had a positive effect on collaborative dynamic capability. The collaborative dynamic capability had a positive effect on dynamic-collaborative governance. The amount of regional generated revenue for local governments was able to moderate the relationship among variables. This study offers practical implications for enhancing poverty alleviation strategies through targeted collaborative governance frameworks. It highlights the importance of fostering dynamic capabilities and effective local government. This study highlights the novelty of integrating dynamic governance with moderated revenue-based insights.
The Impacts of Stakeholder Pressure, Profitability, and Audit Committee on the Quality of Sustainability Reports Baroroh, Niswah; Yanto, Heri; Pertiwi, Meilani Intan; Ningrum, Meldica Widya; Luthfi, Muhammad Fikri
Jurnal ASET (Akuntansi Riset) Vol 17, No 1 (2025): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i1.75264

Abstract

This study aims to examine the influence of employee and consumer pressure on the quality of sustainability reports, with the audit committee as a moderating variable. Using panel data regression and Moderated Regression Analysis (MRA), this research analyzes secondary data from LQ45-listed companies in Indonesia from 2019 to 2022. The findings indicate that employee and consumer pressure positively affect sustainability report quality, reinforcing the importance of stakeholder expectations in corporate transparency. However, profitability does not significantly impact sustainability report quality, suggesting that financial performance alone does not determine sustainability disclosure practices. The audit committee weakens the effect of employee pressure on sustainability reporting, indicating its role in prioritizing regulatory compliance over internal stakeholder demands. Meanwhile, the audit committee does not moderate the impact of consumer pressure or profitability, highlighting its limited role in addressing external sustainability concerns. Theoretically, these findings support stakeholder theory by demonstrating how non-financial pressures influence corporate sustainability practices. In practice, companies should recognize sustainability reporting as a strategic tool for fostering stakeholder trust and improving corporate reputation rather than merely a regulatory obligation. Policymakers and regulators should also consider strengthening governance mechanisms to enhance corporate sustainability disclosures. The novelty of this study lies in its investigation of the audit committee’s moderating role in stakeholder-driven sustainability reporting, providing new insights into corporate governance and sustainability dynamics.
Accounting Evaluation: Digital Transformation as Moderating Variable in Fintech, Green Finance, And Blue Finance Impact on Banking Financial Performance Gumilang, Risa Ratna; Nugraha, N; Suryadi, Edi; Sari, Maya; Heryana, Toni
Jurnal ASET (Akuntansi Riset) Vol 17, No 1 (2025): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i1.76573

Abstract

This study aims to examine the influence of fintech adaptation, green finance and blue finance on financial performance moderated by digital transformation. The research was conducted on banking sub sector companies listed on the Indonesia Stock Exchange (IDX) for the period of 2021-2023, totalling 141 observation data. The research results using WRAP PLS analysis found that fintech adaptation and green finance do not affect financial performance while blue finance has a significant impact on financial performance. Furthermore, the moderation test results showed that digital transformation moderates the effect of fintech adaptation and green finance on financial performance, but does not moderate the effect of blue finance on financial performance. The research findings support stakeholder’s theory, indicating that banks must play a role in providing policy support to the government in realizing environmentally-oriented investments. 
Traditional Fintech Software Supply Chain Management Design Management Accounting System Hertati, Lesi; Suharman, Harry; Umar, Haryono
Jurnal ASET (Akuntansi Riset) Vol 17, No 1 (2025): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i1.72961

Abstract

This study aims to determine the emergence of traditional online fintech financial transactions in the supply chain management accounting system of financial reporting in Indonesia. The data used is primary data from the Jakarta regional police who were victims of online loans. The results of the study prove that online loans have an impact on the lower classes. The research data were analyzed using the Structural Equation Model, the target population was 200 people, but 120 people responded. Fintech Online Loans have an impact on the Management Accounting Information System, namely financial and non-financial information through online technology software. The management accounting system has an impact on traditional financial institutions due to economic pressures. The implication of this study is that fintech breakthroughs in the financial sector have caused the fintech application business to be highly sought after by the wider community, which has an impact on the emergence of illegal fintech applications. Previous research used data from P2P countries in the ASEAN region, this study uses primary data in the form of public complaints from police officers who were victims of fintech fraud.

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