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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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Detection of Social Proximity and Sanctions on PBB Tax Compliance: Quasi-Experiment in Pangkalpinang City Wardhani, Rulyanti Susi; Nugroho, Sigit; Rudianto, Nur Ahmad Ricky
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.v9i1.28590

Abstract

Tax compliance studies often focus on legal sanctions, while social factors receive relatively less attention. This study aims to examine the effects of social proximity and sanctions on taxpayer compliance concerning the Rural and Urban Land and Building Tax (PBB-P2) in Pangkalpinang City. Sixty-five taxpayers participated in a quasi-experimental pretest–posttest intervention that included neighborhood discussions led by community leaders and reminders of social and administrative sanctions. Compliance rose after the intervention, as indicated by Spearman's correlation and the Wilcoxon test. The findings indicate that social proximity and perceived sanctions are positively associated with taxpayer compliance, and that community expectations and social norms function as informal social control that complements formal sanctions. These findings imply that integrating community-based and educational approaches with sanction enforcement can enhance local tax compliance, particularly in tightly knit cities like Pangkalpinang.
Green Skills for Future Accountants: Insights from Rempang Eco City Development Riadi, Sugeng; Gultom , Febbyana Veronica
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.v9i1.28945

Abstract

This study investigates the green skills required by future accountants over the next two decades within the context of the Rempang Eco City development. Employing a qualitative, phenomenological approach, the research captures the perspectives and experiences of key informants through interviews guided by green skills indicators. The data were analyzed thematically using NVivo 15 to categorize and identify core themes. Findings reveal 14 critical green skills, including waste management, planning, procurement and material management, communication, leadership and teamwork, problem-solving and critical thinking, scientific literacy, operations management, monitoring, cognitive capacity, interpersonal and intrapersonal skills, and competencies in data analysis and information exploration. The results highlight that green skills constitute essential competencies for future accountants in advancing sustainable development. Moreover, complementary certifications—such as regional and urban planning or energy auditing—are recommended to enhance accountants’ contributions to sustainability initiatives. This study contributes by identifying and mapping the green skills required by future accountants to support sustainable development, while providing a foundation for the development of sustainability-oriented accounting education curricula and professional certifications.
ESG Disclosure and Accountability Practices in Women-led Social Enterprises Khabibah, Nibras Anny; Susilo, Ghina Fitri Ariesta; Manurung, Herlina
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.v9i1.30483

Abstract

The study examines ESG disclosures in two women-led Indonesian Social Enterprises (SEs), namely Kumpul Impact and Libu Perempuan, and how these disclosures shape accountability and legitimacy. Drawing on Legitimacy Theory, particularly the distinction between moral and pragmatic legitimacy, this study employed a comparative case study design, using five key informants from both SEs. Technically, data were collected through semi-structured interviews, analyzed with thematic analysis, complemented by document review and discourse analysis. The findings show that ESG disclosures serve as a legitimacy-building mechanism for SEs to negotiate stakeholders’ expectations with their own. Accordingly, Kumpul Impact adopts a pragmatic approach, emphasizing innovation, partnerships, and measurable sustainability outcomes. At the same time, Libu Perempuan focuses on relational accountability through culture and a strong relational orientation towards care, safety, and collective protection, reflecting a narrative- and trust-building approach rather than a compliance-based one. Theoretically, this study extends the application of Legitimacy Theory by demonstrating that women-led SEs build legitimacy through interwoven moral and pragmatic strategies. Practically, it proposes ESG practices with standards that are flexible and gender-responsive in relation to each other's relational accountability. This research provides an insight into the potentially hidden or neglected portions of the ESG standards' relational accountability perspective.
Corporate Environmental Disclosure in Practice: A Case Study of Indonesian Firms Under Regulatory Reform Syah, Sultan; Abdulrahim, Mohamed Omar; Medya , Nova Dwi; Syah, Sri Rahayu
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.v9i1.30643

Abstract

This study aims to understand the effects of carbon emission disclosure (CED) and PROPER on firm value and considers firm size, profitability, and leverage, before and after the implementation of POJK No. 51 of 2017. This study is quantitative and utilized secondary data sourced from PROPER, annual, and sustainability reports. The sample covered the 24 environmentally sensitive firms joining PROPER and were listed on the Indonesia Stock Exchange from 2010 to 2024. Longitudinal panel data regression (fixed or random effects) was employed to determine the most appropriate model. The findings uncovered that while regulatory changes seemed to successfully close the gaps in legitimacy for sustainability reporting, frameworks supporting self-regulation, like PROPER, did not significantly impact how investors view a firm. The government should improve and modernize regulations to support a market-based, environmentally sustainable approach. These results confirmed that disclosure measures affected how the market perceived an emerging market’s emissions transparency. From a practical perspective, it shows regulators, investors, and managers that mandatory reporting enhances corporate reputation and market confidence, whereas voluntary measures such as PROPER require more to be effective.
Smart HPP: Design of a Web-Based COGS Calculator for the Manufacturing Industry for MSMEs Indrawan, Andi Kusuma; Arisudhana, Aditya; Akbar, Dharmawan Iqbal; Sukya, Fadelis; Amerieska , Siti; Binti Abu Bakar, Siti Anis Nadia
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.v9i1.30708

Abstract

This study aims to develop a COGS (Cost of Goods Sold) calculation website for MSMEs in the manufacturing sector (Smart-HPP) to enable them to make more accurate business decisions. The COGS calculation model on this (Smart-HPP) uses full costing and variable costing. This research was conducted because MSMEs still have difficulty calculating the appropriate COGS. The website was created to facilitate user access. This (Smart-HPP) will later be accessible to Indonesian manufacturing MSMEs. This study uses the results of 2 MSME interviews to understand the problems and needs of MSMEs. Two manufacturing sector MSMEs are the subjects of this research. This study employs a research and development (R&D) approach based on the ADDIE model. The results of this study indicate that the application can run according to the needs of MSMEs. This (Smart-HPP) can be used to determine COGS and make simple decisions because it contains information on product cost allocation.
Situational Logic Before Strategy: Antenarratives of Export Sustainability in Green MSMEs in Indonesia Qadri, Resi Ariyasa; Indriastuti, Mila
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.v9i1.30716

Abstract

Guided by the premise of situational logic before strategy, this study examines how export sustainability is enacted by green micro, small, and medium enterprises (MSMEs) as an emergent organizational process rather than as the adoption of predefined sustainability models. Data were collected through in-depth semi-structured interviews with MSME owner-managers engaged in export activities, complemented by documentary analysis of sustainability-related policies and MSME-related papers. Data analysis followed an interpretive and abductive approach, tracing fragmented practices and forward-looking accounts through the lenses of situational logic and antenarrative analysis. The findings show that export sustainability emerges through fragmented, provisional practices shaped by resource constraints, market dynamics, and institutional tensions. Rather than implementing coherent sustainability strategies, owner-managers enact sustainability through situated judgment, where practices precede formalization and coherence is constructed retrospectively through everyday sensemaking. Practically, the study suggests that sustainability support for exporting MSMEs should move beyond standardized models and instead recognize the situated conditions under which sustainability is enacted in organizational life.
Exploring Technology Adoption and SAK EMKM Adherence among MSMEs in the Borobudur Area Nilasari, Ayunda Putri; Anis Chariri
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.v9i1.30764

Abstract

This research aims to investigate the level of IT adoption and compliance with SAK EMKM. A qualitative interpretive phenomenological paradigm was employed to explore the level of IT adoption and compliance with SAK EMKM in the financial reporting of MSMEs in the Borobudur area. The results disclosed the low level of IT adoption and compliance caused by SAK EMKM being too complex, irrelevant to the business scale, and having limited resources and low technical capabilities. This research contributes to the accounting research literature, revealing the perspectives of SAK EMKM, as well as integrating IT adoption with applicable standards, particularly in the Borobudur area.

Page 21 of 21 | Total Record : 207

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