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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 361 Documents
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Issues and Challenges of Pertashop Business: Analysis of Potential Bankruptcy From an Accounting Perspective Halpiah, Halpiah; Utami, Karina Juniarti
Jurnal ASET (Akuntansi Riset) Vol 17, No 2 (2025): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i2.87141

Abstract

The purpose of this research is to find out how to assess the potential for Pertashop bankruptcy from an accounting perspective, analyze the potential for Pertashop bankruptcy on Lombok Island, and find out the bankruptcy prevention efforts made by Pertashop business actors. The method uses a qualitative case study approach on Lombok Island. In-depth interviews with 6 key informants (5 operators and 1 Pertashop supervisor) and conducting field observations conducted in 5 districts/cities on Lombok Island. The data is processed by creating a Pertashop bankruptcy prediction model. By implementing a bankruptcy prevention strategy that can be detected and prevented through timely intervention. This can be done by using 3 accounting perspective approaches: (1) financial accounting, recording simple financial reports; (2) cost accounting, Prestashop owners do not have cost standardization; (3) management accounting, leading to decision making when ordering fuel distribution. Local governments can design incentive policies and simplify the PBG (Building Approval) and SLF (Certificate of Functional Worthiness) licensing processes to support the sustainability of Pertashop in remote areas. Academically, this study was made to develop a specific bankruptcy prediction model for the BBM distribution partnership business that can be replicated and developed further. The novelty of this study uses 3 accounting perspectives in analyzing pertashop bankruptcy, namely financial accounting, cost accounting, and management accounting. Pertashops that apply the basic principles of the three accounting perspectives have a much higher survival rate and better financial performance than those that only rely on intuitive management.
The Evolution of Fraud Theory: Theoretical Frameworks and Technological Integration Fashimado, Zaki Sima; Haryono, Slamet; Komariyah, Erna Fitri
Jurnal ASET (Akuntansi Riset) Vol 18, No 1 (2026): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2026
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v18i1.95328

Abstract

This study explores the evolution of fraud theories by integrating classical principles with cutting-edge technological advancements. Through a comprehensive qualitative analysis of peer-reviewed literature in Scopus, informed by theoretical synthesis, the study examines predominant fraud models and the influence of modern tools such as artificial intelligence (AI) and data analytics. The findings reveal a significant shift from traditional, static models focused on individual misconduct to more dynamic, multi-level frameworks that incorporate factors like capability, collusion, and organizational integrity. Drawing from criminological and sociological perspectives, the research underscores that fraud is a systemic issue influenced by organizational culture and social structures. It highlights how AI enhances fraud detection capabilities and challenges existing theoretical assumptions by framing fraud as an adaptive, network-based phenomenon. The study underscores the importance of incorporating ethical and social dimensions into fraud models to improve their relevance and effectiveness. In practice, the research advocates for the development of more sophisticated and proactive fraud-prevention strategies that leverage technological advances. This study's originality lies in its innovative integration of classical fraud theories with modern technological practices, offering a holistic approach that bridges theoretical development and practical application through interdisciplinary insights, thereby providing a comprehensive framework for understanding and combating fraud in the digital age and contributing valuable perspectives to both academic and professional fields.
Board Governance and Underpricing: Evidence From Five Capital Markets in Southeast Asia Valeria, Valeria; Marpaung, Elyzabet Indrawati; Hadianto, Bram
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.v17i1.80983

Abstract

This study examines and analyzes the board governance factors associated with the underpricing of companies issuing stocks in the capital market initially. The factors considered are the size of the supervisory board, gender-based board diversity, and the size of the audit committee. The population comprises underpricing corporations in the capital markets of Indonesia, Malaysia, Singapore, Thailand, and the Philippines between 2018 and 2022, sampled using a stratified random sampling technique. Furthermore, 208 companies are employed as samples, based on the calculation of the Isaac and Michael formula. Then, the regression model is used to analyze the data. As a result, this study reveals that the greater the size of the supervisory board and the audit committee, the less underpricing, and the greater the representation of women on the supervisory board, the greater the underpricing. Reinforced by these findings, this study recommends that firms have numerous supervisory boards, comprising seven to twelve people, a high ratio of male supervisory board members, and more audit committee members to mitigate underpricing, which is a non-optimal effort to raise new capital from the initial public offering. As a novelty, this study utilizes companies from five capital markets in Southeast Asia; therefore, the generalizability of this study can be more extensive than that of employing a single capital market.
The Effect Of Financial Distress, Audit Fee, and Management Change On Auditor Switching Deliana, Deliana; Lubis, Rizal Ikromi; Rahman, Abdul; Surianti, Meily; Zakaria, Maheran
Jurnal ASET (Akuntansi Riset) Vol 17, No 2 (2025): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i2.90982

Abstract

The main purpose of this research is to examine the influence of financial distress, audit fees, and management changes on auditor switching among consumer non-cyclical corporations registered on the IDX over the years 2020–2024. The research method employs secondary data obtained from the Indonesia Stock Exchange, with a sample of 46 companies over five years (230 observations). Data were collected using documentation techniques and analyzed using logistic regression with SPSS version 29. The findings reveal that financial distress does not influence auditor switching, while audit fee and management turnover significantly affect auditor switching. These indicates suggest cost considerations and leadership dynamics play a stronger role than financial conditions in driving companies to switch auditors. The results highlight the importance of governance and contractual factors over financial pressure in auditor-client relationships. The theoretical implication of this study contributes to agency theory by emphasizing the role of audit fees and management changes in auditor switching behavior. Practically, the findings provide insights for auditors and regulators to strengthen audit quality and anticipate factors influencing auditor changes. The novelty of this work is reflected in the emphasis focus on consumer non-cyclical companies in Indonesia with an extended observation period of 2020–2024, providing a broader understanding of auditor switching in the Indonesian business context.
Green Accounting, Company Size, Leverage on Financial Performance: Moderation Role of CSR Wulandari, Linda Ayu; Akbar, Taufik
Jurnal ASET (Akuntansi Riset) Vol 17, No 2 (2025): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i2.91842

Abstract

This study analyses the effect of green accounting, company size and leverage with moderator role of CSR on financial performance. This study used moderate regression analysis (MRA) data panel which conducted on basic materials sector companies listed in IDX achieved PROPER in 2019-2024, totalling 162 observation data with using E-Views 13 as tools. The findings show green accounting and company size significantly positive affect financial performance while leverage has no significant effect. CSR significantly weakens the relationship of green accounting and leverage on financial performance, but not significant on company size through financial performance. This study provides practical insights for investors and management regarding the importance of integrating sustainability and CSR practices to improve financial performance and achieve long-term business sustainability. The novelty of this study lies in the examination of Corporate Social Responsibility as a moderating variable which is uses GRI Standard 2021 as indicators in the relationship between company size on financial performance, an aspect that has not been previously explored in prior research, beside green accounting and leverage on financial performance in basic material sectors.
Multidimensional Sustainability Drivers and Asset Efficiency: Moderating Role of Environmental Performance Wulandari, Linda Ayu; Aini, Inka Nur; Ratnawati, Dewi
Jurnal ASET (Akuntansi Riset) Vol 18, No 1 (2026): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2026
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v18i1.99212

Abstract

This study aims to examine the effect of multidimensional sustainability practices, including circular economy practices, environmental investment, and corporate sustainability disclosure, on asset efficiency, with environmental performance as a moderating variable. The research employs a quantitative approach using panel data from energy sector companies listed on IDX period 2020–2024, with samples selected through purposive sampling based on firms that consistently publish annual and sustainability reports, resulting in 37 companies and 185 observations analyse by Moderated Regression Analysis with E-Views 13. The results show that circular economy practices have a positive and significant effect on asset efficiency, indicating that resource optimization and waste reduction enhance asset utilization. In contrast, environmental investment has a negative effect in the short term, suggesting that high environmental costs and delayed benefits reduce efficiency. Corporate sustainability disclosure does not significantly affect asset efficiency, indicating that disclosure tends to be symbolic rather than operational. Environmental performance has a positive direct effect on asset efficiency and acts as a quasi-moderator. However, it weakens the relationship between circular economy practices and sustainability disclosure on asset efficiency, while it does not moderate the effect of environmental investment. These findings imply that sustainability practices do not automatically improve efficiency, as their effectiveness depends on implementation quality and cost structure. This study contributes by integrating multiple sustainability dimensions within an efficiency-based framework and highlighting the dual role of environmental performance as both a performance driver and a contextual constraint.
The Mediating Role of Management Accounting Information Systems : Innovation Capability and Firm Performance Carolina, Yenni; Joni, J; Jerry, J
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.v16i2.80965

Abstract

Main Purpose: This study aims to analysed the impact of innovation capability on financial firm performance, with management accounting information systems (MAIS) as a mediating variable.Method: The research employs a causal-explanatory approach with a quantitative method. Data was collected using surveys distributed via Google Forms and physical questionnaires, and analysed using Structural Equation Modelling (SEM): SMARTPLS.Main Finding: The study finds that innovation capability positively influences firm performance, both directly and indirectly, through MAIS. MAIS also has a significant positive effect on firm performance. Additionally, MAIS mediates the relationship between innovation capability and firm performance, reinforcing the role of accounting information systems in enhancing financial outcomes.Theory and Practical Implications: The findings contribute to the theoretical understanding of the role of MAIS as a mediator in the relationship between innovation and firm performance. Practically, it provides insights for startup companies to leverage innovation capabilities while integrating robust MAIS to improve financial performance.Novelty: This research fills a gap by examining the mediating role of MAIS in the relationship between innovation capability and firm performance in startup companies, an area that has been largely unexplored.
Key Determinants of AIS Adoption: Behavioral Intentions and Usage Patterns Wibowo, Susanto; Anggraeni, Rr. Dian
Jurnal ASET (Akuntansi Riset) Vol 17, No 2 (2025): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i2.88174

Abstract

The current study focuses on evaluating the key determinants influencing the adoption and usage behavior of Accounting Information Systems (AIS) in Indonesian organizations. A quantitative approach was adopted the study collected data from 400 participants through the use of formalized questionnaires, representing individuals from both the public and private sectors. PLS-SEM was utilized to analyze both the measurement indicators and the structural framework of the model. The results show that core variables from the UTAUT—Performance Expectancy, Effort Expectancy, Social Influence, and Facilitating Conditions—significantly affect Behavioral Intention to adopt AIS. Moreover, the incorporation of Organizational Culture and National Digital Policy into the extended UTAUT-OCNP model significantly enhances its predictive power, indicating that cultural and institutional contexts play a critical role in reinforcing users’ intentions. Behavioral Intention is also proven to mediate the relationship between these determinants and actual system usage behavior, underscoring its essential role in driving technology adoption. Theoretically, the study contributes by contextualizing the UTAUT model to fit collectivist and policy-driven environments like Indonesia, providing a deeper understanding of AIS adoption in emerging economies. Practically, the findings suggest that organizations and policymakers should align digital transformation strategies with internal cultural values and national policy frameworks to promote successful and sustainable AIS implementation. This research offers novelty through the development of the UTAUT-OCNP model, which integrates micro-level behavioral factors and macro-level institutional influences into a single comprehensive framework, extending the existing technology adoption literature with a culturally and contextually grounded approach.
Cross-Sector Applications of the Theory of Constraints and Their Implications for Tanzania Mwakapemba, Morris Leonard
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.v17i1.98032

Abstract

This study examines the application of the Theory of Constraints (TOC) across different economic sectors and evaluates its implications for improving organizational performance in Tanzania. The study employs a qualitative analytical approach to examine scholarly publications related to the application of TOC across multiple sectors. A total of 30 peer-reviewed articles published between 2015 and 2025 were selected from major academic databases and systematically analyzed to identify patterns, sectoral practices, and performance outcomes associated with TOC implementation. The findings indicate that the application of TOC contributes significantly to improvements in operational efficiency, throughput, and resource utilization across sectors such as manufacturing, healthcare, supply chains, public services, and project management. The analysis shows that organizations applying TOC principles are better able to identify system constraints, prioritize improvement initiatives, and enhance decision-making processes. In addition, the study reveals sectoral differences in the adoption and implementation strategies of TOC, with manufacturing and supply chain sectors demonstrating the most structured application frameworks. From a theoretical perspective, the study contributes to the broader understanding of TOC as a cross-sector management approach capable of improving system performance and organizational effectiveness. Practically, the findings provide insights that may guide policymakers and organizational leaders in Tanzania in adopting TOC-based management strategies to enhance productivity and optimize resource utilization. This study provides an integrated cross-sector perspective on the application of TOC and links global evidence with practical implications for Tanzania’s industrial and public sector development. 
Fraudulent Financial Statement: The Influence of Pressure Factors Putri Rahmawati, Isna; Naura Putri, Nabila
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.v17i1.73377

Abstract

This study aims to obtain empirical evidence regarding the effect of pressure experienced by companies on financial targets (ROA, leverage), financial stability (sales of accounts receivable, repeated negative cash flow, asset growth), and personal financial needs (managerial ownership) on indications of financial statement fraud. The sample observed in this study is a manufacturing company listed on the IDX in 2020–2022, with 724 observation data. The research method uses panel data regression analysis with secondary data obtained from annual reports and financial statements. The results showed that two independent variables, ROA and asset changes, negatively affect indications of financial statement fraud. Then, leverage, proportion of sales of accounts receivable, repeated negative cash flows, and managerial ownership do not affect indications of fraudulent financial statements. This study supports the fraud triangle theory, which states that pressure factors drive companies to commit fraud when reporting financial reports. Theoretically, the findings enrich the fraud triangle literature by showing that not all pressure components consistently increase fraud risk. Practically, this study provides input for regulators, auditors, and management to focus on specific pressure indicators when designing fraud prevention mechanisms. The novelty of this study is that it combines three aspects of pressure-financial targets, financial stability, and personal financial needs- in explaining their role in driving the occurrence of fraudulent financial statements.

Page 36 of 37 | Total Record : 361

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