Jurnal AKSI (Akuntansi dan Sistem Informasi)
Jurnal AKSI (Akuntansi dan Sistem Informasi) with registered number ISSN 2541-3198 (printed), ISSN 2541-6145 (online) is scientific journals which publish articles from the fields of accounting and information system. AKSI will publish in two times issues Volume 1, Numbered: 1-2 are scheduled for publication: May and September.
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<![CDATA[Internal Control And Fraud Prevention In Online Business In Indonesia ]]>
<![CDATA[Arifia Yasmin]]>;
<![CDATA[Anita Karunia]]>;
<![CDATA[Harnum Hanifah]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 1 (2023) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v8i1.335
<![CDATA[It is undeniable that online business in Indonesia has gone a rapid development, which is inseparable from internet technology development. Nonetheless, there is assurance internal controls that are effective and sufficient are applied in online businesses. Given the fraud problems in online business, internal control is certainly demanded. This paper aims to investigate information in online business and to determine the consequence of internal control of online business on fraud prevention and detection in Indonesia economy development, particularly online business. This research employed qualitative descriptive method using analysis, data as well as taking advantage of prevailing theories as underpinning information. Secondary data sources used are research journals and are based on the "Experian Global Fraud and Identity Report APAC published in 2019-2020”. The Experian Global Fraud and Identity Report APAC published in 2019 explains that 50% of businesses included in Indonesia suffered losses due to online fraud over the past 12 months. In 2020, Experian reported that 48% of Indonesian companies annually experienced an increase in fraud losses due to inability to recognize consumers.]]>
<![CDATA[Audit Quality Determinant at a Public Accounting Firm in Surabaya ]]>
<![CDATA[Ruci Arizanda Rahayu]]>;
<![CDATA[Wiwit Hariyanto]]>;
<![CDATA[Eny Maryanti]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 1 (2023) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v8i1.336
<![CDATA[This study aims to examine the determinants of audit quality at a public accounting firm in Surabaya. The primary data collection method used in this research is a questionnaire method which is distributed to the Auditors of Public Accounting Firms in the Surabaya area. The data collected were 129 respondents. This research uses multiple linear analysis method with SPSS 26 data processing tool. The results of this study indicate that independence has a significant effect on audit quality. Audit experience has a significant effect on audit quality. Audit Tenure has a significant effect on audit quality.]]>
<![CDATA[Competence, Understanding and Role of Apparatus on Management Accountability Moderated Internal Control Systems ]]>
<![CDATA[Heidy Devi]]>;
<![CDATA[Syntia Riswati]]>;
<![CDATA[Agus Sudrajat]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 1 (2023) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v8i1.353
<![CDATA[This study aims to determine the Effect of Competence, Understanding, and Village Apparatus on Management Accountability with the Internal Control System as a Moderating Variable (Case Study in Magetan Regency). Sampling with primary data was obtained directly from 67 villages with 201 respondents in Magetan Regency. This type of research uses quantitative research. The sampling technique used was the purposive sampling method. Data collection was carried out by distributing questionnaires to village officials who served as the Village Head, Village Treasurer, and Village Secretary. The assessment of variables in the research instrument uses a Likert scale. The analysis technique used is multiple linear regression analysis. The results of the analysis show that the Village Apparatus Competence significantly Affects Village Fund Management Accountability, Village Apparatus Understanding Affects Village Fund Management Accountability, Village Apparatus Role Affects Village Fund Management Accountability, and the Internal Control System can Moderate Village Apparatus Competence Against Village Fund Management Accountability, Internal Control System Unable to Moderate Understanding of Village Apparatus towards Accountability of Village Fund Management and Internal Control System able to Moderate Village Role to Accountability of Village Fund Management.]]>
<![CDATA[Variables Related To The Formation Of Financial Statement Fraud With Beneish M Score In The Triangle Theory Concept Framework ]]>
<![CDATA[Hani Fitria Rahmani]]>;
<![CDATA[Lidya Oktalita]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 1 (2023) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v8i1.358
<![CDATA[This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. The purpose of this study was to determine how much influence Pressure, Opportunity, and Rationalization on Fraudulent Financial Statements were measured using the proxies of Financial Stability, Financial Target, External Pressure, Personal Financial Need, Ineffective Monitoring, Nature of Industry, and Rationalization. The unit of analysis in this study is the company's financial statements. The sample in this study as many as 23 companies during the research year period amounted to 3 years resulting in 69 respondents. The analytical method of this study uses logistic regression analysis. The conclusion of this study shows that Financial Stability and Ineffective Monitoring have an effect on Financial Statement Fraud. Meanwhile, Financial Target, External Pressure, Personal Financial Need, Nature of Industry, and Rationalization have no effect on Financial Statement Fraud]]>
<![CDATA[The Moderating Role of Firm Value in the Effect of Profitability Ratios, Macroeconomics, and Firm Size on Financial Distress ]]>
<![CDATA[Siti Elisah]]>;
<![CDATA[Heliani]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 1 (2023) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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<![CDATA[One of the main contributors to the country's economic health is the banking industry. During 2017-2021, 8 banking companies were liquidated. So it needs to be anticipated from the start so that bankruptcy does not occur. One way to see if there is financial distress in a company can be done by using the Altman's Z-Score method. This study was conducted with the aim of measuring and knowing the extent of the influence of profitability, macroeconomics, and firm size on financial distress through a moderating variable in the form of firm value. This is a quantitative study that relies on secondary data collected through a literature review. The population of this study is the entire banking industry in Indonesia, with a total sample of 23 companies obtained using a purposive sampling approach. This study uses panel data using the Moderated Regression Analysis (MRA) approach, which was carried out using Econometric Views (Eviews) version 10. According to the findings of this study, profitability has a beneficial effect on financial distress, but macroeconomics, business size, and firm value no effect. While the firm value is considered unable to moderate the independent variable on the dependent variable in this study.]]>
<![CDATA[Digital Transaction Factors and Benefit : Based on the Immanuel Kant’s Philosophy ]]>
<![CDATA[Rika Rahayu]]>;
<![CDATA[Maridha Permatasari]]>;
<![CDATA[Aulia Rahmadini]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 1 (2023) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v8i1.383
<![CDATA[The business world continuously changes due to technological developments. This change is in line with Immanuel Kant's philosophy that knowledge is something that has no boundaries. This study aims to identify the factors affecting the preferences and perceived benefits of using digital payments based on Immanuel Kant's philosophy. This study used a literature review method using online journal databases and other information to obtain relevant literature from previous studies. The results of the study showed that this change was in line with Immanuel Kant's philosophy regarding knowledge that humans will never reach the end of the journey but only continuously expand their horizons. Then, each change has determination factors, and the process of change results in benefits. In this digital era, people can adapt to transaction developments and also apply them. This is in line with Immanuel Kant's philosophy that every aspect of life experiences a dynamic or continuous change. Therefore, service providers or the community have to have adequate competence.]]>
<![CDATA[Investment Accounting Analysis and Its Impact on Nominal Investment Assets of DKI Jakarta Provincial Governmen ]]>
<![CDATA[Abu Bakar]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 1 (2023) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v8i1.405
<![CDATA[This study aims to find out and understand how the recording of investment, investment gain, profit sharing, profit sharing realization and loss accounting. The research method used is descriptive. The results of the study show that capital investment accounting is recorded according to three investment valuation methods. 2) Profit sharing accounting is divided into three. Investment in BUMD, in third parties and in limited liability companies. The impact of this investment accounting application is that the nominal amount of investment value is always changing for BUMD and limited liability companies and remains for third parties 3) Realization of profit sharing for BUMD is recorded by debiting cash accounts and crediting investment receivables and from investments with third parties recorded by debiting estimates cash and crediting investment receivables to BUMD. 4) The accounting treatment of investment losses is influenced by inconsistent accounting policies in accounting policies and the classification of companies where they invest. The wrong classification causes the regional government's capital investment assets to decrease and harm the DKI Jakarta Provincial Government using the equity method and the value of capital investment to third parties using the cost method does not change at all as a Limited Liability Company]]>
<![CDATA[Electronic Audit in Auditing Financial Statements of Local Governments ]]>
<![CDATA[Muhammad Daud]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 1 (2023) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v8i1.412
<![CDATA[This research aims to determine how far the implementation of electronic audit (e-audit) on auditing local government financial statements by Audit Board of the Republic of Indonesia representative of the Special Region of Yogyakarta (BPK DIY) can go and the benefits of e-audit for auditees to report their financial management accountability. An interpretive qualitative approach with a case study method was used in this research. The primary data were obtained directly through interview with 2 BPK auditors who has been examined the financial statements of the DIY Government and 4 auditees; head of Dinas Pengelolaan Pendapatan, Keuangan dan Aset (DPPKA) Special Region of Yogyakarta, Sleman Regency, Yogyakarta City, and Gunungkidul Regency. The secondary data that used to support the results are the BPK Performance Accountability Reports in 2015, and Laporan Kinerja Instansi Pemerintah (LAKIP) of Special Region of Yogyakarta in 2015. The implementation of e-audit succeeded in improving the performance of local government financial statement audits, especially in audit implementation stage, such as collection and analysis of audit evidences by auditors so that the process of auditing financial statements became more effective and efficient. However, the e-audit has not succeeded to meet up the needs of auditee to access the BPK audit reports. This research only focused on the stages of audit implementation so that further research can be developed in the use of e-audit for audit planning and reporting.]]>
<![CDATA[Tax Avoidance: The Effect of Political Connection and Institutional Ownership ]]>
<![CDATA[Breverdy Manihuruk]]>;
<![CDATA[Santi Novita]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 1 (2023) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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<![CDATA[This study aims to test the effect of institutional ownership and political connection on tax avoidance. This study comprises 836 observations of firms in the non-financial industries from 2015-2018 listed on the Indonesia Stock Exchange. Multiple linear regression analysis with STATA 14 software is used. The result shows that political connections can be a tool to reduce tax avoidance, while institutional ownership effect tax avoidance only in the non-mining industry. The mining industry need wider pressure to mitigate the non-compliance on tax. The research may provide a deep insight the role of political connection especially for fiscal authority. It is a strengthen factor in the relation of the ownership and tax compliance. Furthermore, the character of industry doesn’t indicate that the certain industry has a higher potential to do incompliance]]>
<![CDATA[A Literature Review of Technology NFT: Potential Investment, Safety Transaction and Regulations in Indonesia Case: English ]]>
<![CDATA[Ninin Nadya]]>;
<![CDATA[Yuniarti Hidayah Suyoso Putra]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 1 (2023) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v8i1.438
<![CDATA[The Non-Fungible Token was first published in 2014, but studies exploring accounting and regulatory considerations regarding Non-Fungible Token are still limited, especially in Indonesia. This study aims to uncover opportunities, challenges, regulations, and accounting considerations in Non-Fungible Token. The research method used is qualitative research with a literature review approach. The data was collected from four databases to search for papers published from 2018 to 2022 with the help of Publish or Perish, and Mendeley software. The data analysis technique was carried out by following the analytical procedure of Miles & Huberman (1994), and using Vos Viewer software to map and visualize the themes. The results of the mapping based on the determined keywords described the relationship between Non-Fungible Token and various aspects. Non-Fungible Token has potential prospects in the future, but also has an impact that cannot be ignored. Strong regulation enable to reduce the negative skepticism and impact towards Non-Fungible Token]]>
