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INDONESIA
Jati: Jurnal Akuntansi Terapan Indonesia
Published by Universitas Muhammadiyah Yogyakarta
ISSN : 2615157X     EISSN : 26150689     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jati: Jurnal Akuntansi Terapan Indonesia focuses on the research and research review related to accounting that are conducted using case study approach. JATI focuses related on various themes, topics and aspects of accounting and investmen.
Arjuna Subject : -
Articles 207 Documents
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ESG Disclosure Comparison Analysis in the Fast-Moving Consumer Goods Industry Michelle Chin Lee Yan; Isna Putri Rahmawati
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 8, No 1: March 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v8i1.25422

Abstract

This article analyses the disclosure of ESG (Environmental, Social, and Governance) practices in Fast-Moving Consumer Goods (FMCG) companies that are listed on the Indonesia Stock Exchange in 2023. This study employed a descriptive analysis approach to describe the level of ESG disclosure in the Indonesian FMCG sector. The research sample included 20 FMCG companies that are listed on the Indonesia Stock Exchange in 2023. The results showcased that ESG disclosure in Indonesian FMCG companies, based on the Global Reporting Initiative (GRI) Standard, has reached a pretty good level. The average quantity of ESG disclosures was 57.39%, with details of environmental aspects at 51.61%, social aspects at 60.62%, and governance aspects at 60%. These findings reflect that although ESG disclosures in the Indonesian FMCG sector have reached an adequate level, there remains potential improvement, particularly regarding the disclosure of environmental aspects.
Strengthening Public Expenditure Efficiency Through System Integration: A Case Study of the Official Travel System in Indonesia Afrizal Riswandha Akbar; Suprayitno
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 8, No 1: March 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v8i1.25460

Abstract

The research intends to find how to redesign the official travel system which can mitigate the potential risks of inefficiency and fraud effectively by using business process improvement (BPI). The qualitative method is applied and business process improvement adopted as research strategy. The research object is XYZ and data collected from interviews, visits, observation, and documentary. Based on the results, a BPI model design for the official travel business process is created which has implications for increasing control through end-to-end processes by system and increasing business process time efficiency. The results mandate the government should integrate the official travel system with the other systems, including banking sectors, transportation and accommodation providers, and government expenditure system. The publications on how to redesign business process improvement of government expenditure to mitigate potential fraud risks of official travel expenditure system are still rare, whereas it is important to provide recommendations for government how to tackle such risks. Authors expect that the research could deliver contribution in mitigating the potential fraud risks of official travel
Pannyori Accounting Practices in the Akkorontigi Tradition: Transparency and Accountability in South Bontonompo District Syah, Sri Rahayu; Sabaruddin, La Ode
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 8, No 1: March 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v8i1.26052

Abstract

This research seeks to study pannyori accounting within the Akkorontigi tradition in the community of Bontonompo Selatan District. This research uses a qualitative method with an ethnographic approach and establishes the community in the Bontonompo Selatan District as the research site. The data collection techniques include field observation, interviews with key informants, primary informants, and supporting informants, as well as documentation. Research findings: accounting practices occur when the pannyori is received by the bride's family. The practice of transparency in pannyori involves recording it, reading it aloud, and having it witnessed by the invited guests, while the practice of accountability in pannyori means returning it if the giver of pannyori holds a celebration. The meaning contained in pannyori within the Akkorontigi tradition is a form of love, a spirit of cooperation, and solidarity. Theoretical implication: expansion of the accounting concept in the sociocultural context. Policy implications: transparency in receiving, recording, and announcing (stating the amount of pannyori) and accountability in returning pannyori. With accounting practices such as accountability and transparency in the management of pannyori, the Akkorontigi tradition remains preserved and relevant in today's era, making it important to sustain.
MSMEs’ Perspective on Tax Compliance in Malang City: Trust and Power Dynamics Compliance Toward Smart Governance Subandi, Hendi; Rahmanti, Virginia Nur; Reyhanmulky, Muhammad
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 8, No 2: October 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v8i2.26323

Abstract

This study explores the dynamics of voluntary and enforced tax compliance strategies among individual and corporate taxpayers in the MSME sector in Malang City through the lens of the Extended Slippery Slope Framework (eSSF) and Smart Governance. A qualitative approach was applied using a phenomenological method within an interpretive paradigm. Data were collected through in-depth interviews with MSME taxpayers and triangulated with perspectives from tax officers at the local tax office (KPP Pratama). The findings reveal that enforced compliance is effective only when supported by strong digital systems and consistent monitoring, while voluntary compliance depends heavily on the professionalism, integrity, and transparency of tax authorities in providing services. Digital innovations, particularly the implementation of the CoreTax system, are perceived as both strengthening government authority and building taxpayer trust, thereby positioning Smart Governance as a key enabler for balanced compliance strategies. This research contributes a novel perspective by qualitatively integrating MSME experiences into the eSSF framework, highlighting how trust and power interact within a digital governance context. The insights are useful for policymakers and the Directorate General of Taxes in designing reforms that strengthen MSME tax compliance and enhance the implementation of Smart Governance in Indonesia.
Stock Rising: Stock Investment Simulation for the Smart Young Generation of Investing Kholisa Dinuka, Vina; Aprayuda, Riyadi; Tiara; Wahana Wargadalam, Winanda; Fathurrahmi Lawita, Nadia
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 8, No 2: October 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v8i2.26954

Abstract

This study aims to produce creative media for capital market financial literacy in the form of games as a simulation of investment and capital market practices for the younger generation, where the output of this study is expected to be a solution for the limitations of high/vocational school students who want to gain experience investing in the capital market but are hindered by the constraints of insufficient age and do not yet have an income. The method used in this study is research and development (R&D), which uses a 4D development model modified to four stages. It is defined, designed, developed, and evaluated. The research subjects of this study are students of Multi High School (MHS) Batam. The output or result of this study is a prototype of the Creative Media Financial Literacy Capital Market game and a guidebook for using capital market game simulations. The novelty of this study is producing new creative game media as a simulation of investment and capital market practices for the younger generation.
Feasibility of Investment in Tourism Villages Towards Sustainable Development: A Comparative-Phenomenology Study Noviriani, Eliza; Ee Zurmansyah
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 8, No 2: October 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v8i2.27228

Abstract

This applied research is a development of previous research, namely the study of the business feasibility of the Jawai Laut tourist village in Sambas Regency, West Kalimantan. The researcher expanded the study by conducting a comparative study of the phenomenological approach to explore the feasibility of investment in two tourist villages in Sambas Regency, West Kalimantan, namely the Jawai Laut and the Piantus Tourist Village. This is to answer the challenges of the novelty of research exploration and support village digitalization for sustainable village economic development. The method used is a combination of the comparative-phenomenological approach. Exploration shows The Jawai Laut Tourist Village meets the investment feasibility criteria for three financial ratios, namely Payback Period (PP), Average Rate of Return (ARR), and Net Present Value (NPV). Meanwhile, the Piantus Tourist Village meets the investment feasibility criteria for two financial ratios: the Average Rate of Return (ARR) and Net Present Value (NPV). Despite some shortcomings, the financial analysis shows that investment in the two tourist villages is feasible. Investors can consider the existence of a promising projection of tourist village income in the future. This reality proves that village communities can manage their regional potential independently without eliminating their region's uniqueness.
The Understanding of Small and Medium Enterprises on Creating Shared Value in Indonesia: An Exploratory Study Gina Harventy; Abdul Hamid , Fatima; Mat Yassin, Fatimah; Binti Mokhtar, Norsyahida
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 8, No 2: October 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v8i2.27366

Abstract

Implementing the Creating Shared Value (CSV) strategy is a new strategy to respond to sustainability issues. The CSV strategy can be used to solve social and environmental problems while creating economic value for companies and society. CSV has been widely applied by large companies, but its understanding and implementation among Micro, Small, and Medium Enterprises (SMEs) in developing countries, especially in Indonesia, are still limited. This study aims to explore SMEs' understanding of the CSV concept, identify driving factors, and uncover challenges and obstacles in implementing CSV in SMEs in Indonesia. This study utilized a case study approach with a semi-structured interview method with 9 SMEs listed on the Indonesia Stock Exchange. The study shows that most SMEs still equate the definition of CSV with Corporate Social Responsibility (CSR), and do not fully understand its strategic potential as an intangible asset as a competitive advantage for SMEs. CSV drivers in SMEs include company competitiveness, economic and social value, and business strategy. However, SMEs face challenges and obstacles in implementing CSV. Lack of expertise and guidelines indicates a lack of knowledge, expertise, and clear guidance in implementing CSV strategically in SMEs. This study emphasizes the importance of CSV integration in SME business strategies and provides theoretical and practical contributions to the development of policies that encourage CSV adoption in SMEs in Indonesia.
How Safe Are Principles and Good Corporate Governance Applied in an Indonesian Zakat Institution? Rahman, Adi; Deden Dinar Iskandar; Budi Santosa, Purbayu
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 8, No 2: October 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v8i2.27716

Abstract

This study examines the application of the 3 Aman Principles, namely Aman Syar’i (compliance with Islamic law), Aman Regulation (compliance with legal standards), and Aman NKRI (commitment to the integrity of the Unitary State of the Republic of Indonesia), together with Good Corporate Governance (GCG) principles at one of the National Zakat Boards (BAZNAS) in Indonesia. A descriptive qualitative method with a case study approach was employed, involving separate interviews with five BAZNAS officials, direct observation, document analysis, and open-ended questionnaires to zakat payers (muzakki). Data validity was ensured through source and technique triangulation. The novelty of this research lies in integrating the 3 Aman Principles, which reflect Indonesia’s distinctive approach to zakat governance, with GCG principles commonly used in corporate governance and recognized internationally. This integration offers a perspective rarely discussed in prior studies. The findings show that compliance and accountability have been effectively implemented, although improvements are needed in financial reporting transparency and strategies to engage potential zakat payers. Theoretically, this study contributes to the literature by demonstrating the synergy of national and international governance principles in enhancing institutional trust. Practically, the results guide zakat institutions in developing governance strategies that strengthen public trust.
Exploring Environmental Costs in Environmental Pollution Prevention Efforts: A Case Study of the Shalempang Batik MSME Budianto, Ahmad Alfian; Herawati, Nurul; Seputro, Hanif Yusuf
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 8, No 2: October 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v8i2.27995

Abstract

This study aims to explore the environmental costs incurred by Batik Shalempang micro, small, and medium enterprises (MSMEs). This study used a qualitative case study. Three informants were recruited. Environmental cost exploration is identified and classified based on the categories of Hansen & Mowen (2009), including environmental prevention, environmental detection, environmental internal failure, and environmental external failure costs. Data collection procedures included interviews, observation, and documentation. The results of the identification and classification of environmental costs revealed that Batik Shalempang MSMEs have categories of prevention and internal failure costs. The incompleteness of these environmental cost categories is due to Batik Shalempang MSMEs focusing on initial management and waste reduction. In addition, MSMEs that are still micro entities also influence environmental cost expenditures. This study has limitations regarding financial data and records of MSMEs, as well as the knowledge of key informants regarding accounting and environmental costs. The implications of this study highlight the importance of education and outreach in addressing environmental issues and their impact on MSMEs. Additionally, it underscores the significance of basic accounting and record-keeping practices for MSMEs.
Reducing Accounting Complexity in Manufacturing MSMEs through Iterative Design of General Code-Based Systems Adhitya Bayu Suryantara; Hudaya, Robith; Ridhawati, Rini; Pratama, Ade Yoga
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 9, No 1: March 2026
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v9i1.28442

Abstract

Accounting complexity is one of the main factors behind MSMEs' resistance to preparing financial information. However, with technological advancements, lengthy, complex accounting cycles can be streamlined. This study aims to develop a web-based accounting system using a general code recognition method to automatically classify transaction activities into specific account types, assisting MSME owners in preparing financial reports, and reducing perceived accounting complexity by improving accessibility, usability, and informational value. The research involves alpha version system development, user workshops, system implementation among participant MSMEs, interviews to explore perceptions and experiences, and result interpretation. Findings show that of 12 beta testers, 7 consistently entered data over 4 consecutive months and found the system helpful; 3 found it helpful but struggled with consistency; and 2 were not interested. Nine MSMEs found the system’s information especially useful for understanding cash flow, inventory, and cost of goods sold. Meanwhile, six MSMEs have started using the system's financial ratios to manage business operations. This study contributes by providing a practical technological solution that simplifies accounting processes for MSMEs while offering insights into how web-based accounting systems can reduce perceived accounting complexity and improve the use of financial information for business decision-making.

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