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Jurnal AKSI (Akuntansi dan Sistem Informasi)
Published by Politeknik Negeri Madiun
ISSN : 25413198     EISSN : 25286145     DOI : -
Core Subject : Economy, Science,
Computer Science & IT Economics, Econometrics & Finance
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.
Arjuna Subject : -
Articles 321 Documents
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Development Of A Risk-Based Audit Application Using Cloud Computing Technology To Improve Audit Flexibility And Scalability In Public Accounting Firms Kusmana, Endang; Adi Nugraha, Perdhiansyah; Boru Simanjuntak, Rebeca
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 11 No. 1 (2026)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v11i1.1073

Abstract

This research addresses the significant gap between the theoretical benefits of cloud computing technology in auditing and its practical application within Public Accounting Firms (KAP) in West Kalimantan, where 100% of surveyed firms still rely on manual data processing using Microsoft Excel. The study aims to design a risk-based audit application utilizing cloud technology to enhance audit flexibility and scalability. The research method is descriptive, focusing on analyzing user needs and challenges in existing manual audit data management processes. The expected outputs are intellectual property rights for the application named LABERCCO (Layanan Audit Berbasis Risiko dengan Computing Cloud), targeting a Technology Readiness Level (TRL) of 4–6. This application is intended to improve audit efficiency and effectiveness, support firm growth, and provide a competitive advantage in the digital era by addressing data security and cost efficiency concerns.
Development Of A Cloud-Based Green Accounting Information System For Village Forest Management Institutions, A Case Study Of The Bentang Kalimantan Tangguh Non-Governmental Organization Perdhiansyah; Kusmana, Endang; Adi Nugraha, Yohanes
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 11 No. 1 (2026)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v11i1.1074

Abstract

Developing a cloud-based green accounting information system is important for sustainable forest management as it can improve efficiency, transparency, and data accuracy. The purpose of this research is to design and implement an effective cloud-based green accounting system to enhance the transparency, accountability, and efficiency of fund management within Village Forest Management Institutions (LPHD). This study employs a mixed-methods approach, combining action research and qualitative descriptive methods, conducted through stages of preparation, SAKCLOUD application design, testing and implementation, and results analysis. Targeted outputs include copyright for the SAKCLOUD application and publication in an accredited national journal, with a Technology Readiness Level (TKT) of 4-6. Practically, this research will empower local communities, provide implementation recommendations, and bridge the gap between theory and practice in green accounting. The implementation of this system is expected to contribute significantly to more sustainable, transparent, and accountable village forest management in Kalimantan, and can be replicated in other areas with similar contexts.
Development of A Tax Aware Clinic Website for MSMEs Arniati; Anggraini, Ria; Putri, Wika Arsanti; Kurniawan, Dedi; Maulana Putra, Tengku Surya; Maulana Putra, Anjelina; Hasanah, Afriyanti
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 11 No. 1 (2026)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v11i1.1133

Abstract

MSMEs in Indonesia contribute 61.07% to GDP and absorb 97% of the national workforce. However, their income tax contribution was only 1.1% in 2019. This glaring gap indicates that existing tax information channels, including the Directorate General of Taxes (DGT) portal, fail to effectively reach and serve MSMEs. This study aims to analyze the needs of MSMEs for specialized tax services through a dedicated tax clinic web platform. Research data were obtained from 17 informants through in-depth interviews and focus group discussions (FGDs) that were analyzed using open, axial, and selective coding. A key methodological contribution is the direct link between FGD insights and design features: for example, informants' distrust and discomfort with DGT-managed consultations, feeling "interrogated" rather than guided, directly shaped the decision to design the consultation feature as an independent, university-led service, rather than a government portal. These findings suggest that most MSMEs do not rely on official tax websites; Instead, they obtain tax information from WhatsApp, YouTube, and Instagram status updates, indicating low trust and awareness of the current tax portal. Informants require tax regulations categorized by business type, credible and up-to-date news, interactive calculators (PPh Articles 21, 23, and final income tax), visual learning materials, and personalized online consultation services. This study provides a user-centered design framework aligned with the TSEF for a tax clinic website specifically designed for the needs of MSME taxpayers in Batam, offering a replicable model for similar polytechnic institutions across Indonesia seeking to bridge the tax compliance gap.
When Gender Matters: Board Gender Diversity and the Capital Structure-Financial Performance Relationship Rohendi, Hendi; Dwi Kusumastuti, Endah; Hafidz, Muhammad; Jadee Hartanto, Esau
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 11 No. 02 (2026)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v11i1.989

Abstract

Financial performance is a crucial indicator of a company’s future sustainability. Thus, inadequate financial outcomes may jeopardize long-term survival, highlighting the importance of examining factors that influence financial performance. This study aims to extend previous research on capital structure by examining its influence on financial performance and testing the moderating role of board gender diversity in this relationship. Using a quantitative causal approach, the population comprises non-financial companies listed on the Indonesia Stock Exchange (IDX). The sample was selected through purposive sampling. Data were analysed using parametric panel data regression with the assistance of EViews. The results provide empirical evidence that capital structure has no significant effect on financial performance. However, board gender diversity significantly moderates the relationship between capital structure and financial performance. This research is important for two main reasons. First, it is the first study in Indonesia to incorporate board gender diversity as a moderating variable in the capital structure and financial performance nexus, thereby clarifying previously inconsistent findings. Second, it contributes to theoretical development by integrating trade-off theory and Upper Echelon theory in the context of non-financial firms in Indonesia
The Moderating Effect of Audit Tenure in The Relationship Among Auditor’s Work Experience, Competence, and Audit Quality Wisuda, Lolita; Zainal, Andri; Hidayat, OK Sofyan; Setiana, Esa; Situmeang, Chandra
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 11 No. 02 (2026)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v11i02.1028

Abstract

This study aims to examine the effect of an auditor's work experience and competence on audit quality, with audit tenure as a moderating variable. This study uses primary data collected through questionnaires distributed to public accounting firms (KAP) in Medan. The sample consisted of 54 respondents selected using convenience sampling. The data analysis method used in this study is Partial Least Squares (PLS) with a structural equation modelling (SEM) model processed using SmartPLS 4 software.The results of this study indicate that both work experience and auditor competence affect audit quality. Audit tenure does not moderate the effect of work experience on audit quality, nor does it moderate the impact of auditor competence on audit quality. These findings suggest that KAP needs to prioritize competency development through continuous training and placement of experienced auditors on complex assignments. Although audit tenure does not act as a moderator, this finding emphasizes the need to manage auditor tenure through proper rotation and supervision to maintain professional objectivity.
Implementation of PSAK 109 on Zakat Accounting at BAZNAS Tanah Laut Regency Al Fikri, Rahmatullah; Fitriyani, Yuli; Putriana, Astia; Ramadhani, M. Dimas
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 11 No. 02 (2026)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v11i02.1050

Abstract

This research aims to analyze the implementation of the Financial Accounting Standards Statement (PSAK) 109 concerning Zakat Accounting at the National Zakat Amil Agency (BAZNAS) of Tanah Laut Regency. PSAK 109 regulates the recognition and initial measurement, subsequent measurement, distribution, presentation, and disclosure of zakat. The study employs a descriptive qualitative method, with data collection techniques including observation, interviews, and documentation. The results indicate that BAZNAS Tanah Laut has implemented PSAK 109 in aspects of recognition and initial measurement, distribution, and presentation and disclosure. This is evidenced by the separation of zakat funds and amil funds in the financial statements, as well as the disclosure of details regarding the receipt and distribution of zakat according to the asnaf. Several points within PSAK 109, such as managed assets, al-qardh al-hasan, and investments, are not applied due to their irrelevance to the operational activities of the local BAZNAS. Thus, the implementation of PSAK 109 at BAZNAS Tanah Laut is deemed appropriate and supports the enhancement of transparency and public trust in the institution
The Effect of Tax Ratio, Intangible Assets, Company Size, and Tunneling on Transfer Pricing of Indonesian Pharmaceutical Companies Yudhistira Ardana; Sugiarti, Dian; Mustaqim, Yunus
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 11 No. 02 (2026)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v11i02.1127

Abstract

This study examines the impact of tax ratio, intangible assets, company size, and tunneling on transfer pricing decisions in pharmaceutical companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The analysis results show that the tax ratio has a significant positive effect on transfer pricing, where the higher the tax ratio, the greater the tendency for companies to shift profits between entities using transfer pricing as a tax avoidance strategy. Intangible assets show a significant negative impact on transfer pricing, which can be explained by strict regulations on profit shifting through these assets. Company size has no significant effect, indicating that external factors, such as tax regulations, have a greater influence on transfer pricing decisions. Meanwhile, tunneling has a positive but insignificant effect on transfer pricing, suggesting that although tunneling may potentially influence these decisions, its impact is limited by strict oversight. This study also notes that strict regulations on intangible assets may limit aggressive transfer pricing practices. The limitations of this study lie in the use of data that only includes pharmaceutical companies listed on the stock exchange, so future research could expand the sample scope and time period for more comprehensive results. Suggestions for future research include exploring the impact of other external factors, such as fiscal policies and international regulations, on transfer pricing in this sector.
Persistently Low Fiscal Autonomy: Determinants of Local Government Financial Independence in South Sumatra Province’s Regencies and Cities R.A. Putri Abelia; Eka Jumarni Fithri; Nurhasanah
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 11 No. 02 (2026)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v11i02.1144

Abstract

Whether fiscal decentralization has achieved its intended outcome is commonly judged through the lens of local fiscal autonomy, a construct that captures how far subnational governments can rely on revenue raised from within their own territories to fund the running of government and the pursuit of development. Regencies and cities in South Sumatra Province across 2020 to 2024 make up the setting for this study, which sets out to trace how tax effort, capital expenditure, and the General Allocation Fund (DAU) shape the fiscal autonomy these governments manage to attain. A quantitative design underpins the work, drawing on secondary figures pulled from Budget Implementation Reports (LRA) together with Regional Gross Domestic Product (PDRB) statistics. All 17 regencies and municipalities in the province were folded into the sample through a saturation approach, yielding 85 observations in total. Panel data regression run under the Random Effects Model (REM) in EViews 13 supplied the analytical backbone. Two of the three predictors tax effort and the General Allocation Fund turned out to carry a positive, statistically meaningful link with fiscal autonomy at the local level, whereas capital expenditure produced a negative coefficient that fell short of significance. Tested as a bloc, however, the trio of predictors was found to move local fiscal autonomy in a statistically significant way.
MSMEs Tax Compliance: Do State Officials' Hedonistic, Trust in Government, Government Transparency, and Tax Sanctions matter? Rifqi, Rakha Afdhansyah; Yulianti, Nur Wachidah
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 11 No. 02 (2026)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v11i02.1165

Abstract

The purpose of this study is to analyze the effect of government officials' hedonistic lifestyle, trust in the government, government transparency, and tax sanctions on tax compliance. This research adopts a quantitative approach by distributing questionnaires to 107 MSME taxpayers in the West Jakarta area. This study uses the Structural Equation Modeling-Partial Least Square (SEM-PLS) method with the SmartPLS4 application. The test results show that government transparency has a positive effect on tax compliance. Meanwhile, the hedonistic lifestyle of state officials, trust in the government, and tax sanctions have no effect on tax compliance.
Determinants of Provincial Government Financial Performance in Indonesia Mastinah; Siska Aprianti; Yuli Antina Aryani
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 11 No. 02 (2026)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v11i02.1174

Abstract

This study aims to determine the effect of local government size, capital expenditure, e-government, and follow-up on recommendations from the Supreme Audit Agency’s (BPK) audit findings concerning the fiscal performance of provincial administrations across Indonesia. This investigation adopts a quantitative methodology utilizing secondary records in the form of Audit Reports on Local Government Financial Statements (LHP LKPD) and the BPK’s Semiannual Audit Summary (IHPS), obtained from the official website of the Supreme Audit Agency of the Republic of Indonesia (BPK RI), as well as the Evaluation Report on the Electronic-Based Government System (SPBE), sourced from the official web portal of the Ministry of Administrative and Bureaucratic Reform (KemenPAN-RB). The research demographic comprises of 38 provincial governments in Indonesia. This paper employed a purposive sampling method with a population of 34 provincial governments in Indonesia during the 2020–2024 period, resulting in 170 observations. Data analysis was conducted using panel data regression with EViews 13. The results indicate that the local government size and e-government have a positive and significant effect on financial performance of provincial governments in Indonesia. Meanwhile, capital expenditure and the follow-up on Supreme Audit Agency (BPK) audit recommendations do not affect on the financial performance of provincial governments in Indonesia. Simultaneously, the variables of local government size, capital expenditure, e-government, and the follow-up on BPK audit Recommendations influence the financial performance of provincial governments in Indonesia.

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