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INDONESIA
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 313 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.

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