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INVENTORY: JURNAL AKUNTANSI
Published by Universitas PGRI Madiun
ISSN : 25977202     EISSN : 2613912x     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
INVENTORY: JOURNAL ACCOUNTING is a medium of scientific communication in Accounting published by Universitas PGRI Madiun which published two (2) times a year that is in April and October. INVENTORY : JOURNAL ACCOUNTING has regitered number ISSN: 2597-7202 (Print) and 2613-912X (Online). Contains the results of thoughts and research results in the field of Financial Accounting, Management Accounting, Public Sector Accounting, Information Systems, Taxation, Sharia Accounting, Behavioral Accounting, Investment and Portfolio Analysis, International Accounting and Entrepreneurshi
Arjuna Subject : -
Articles 8 Documents
 1 
Search results for , issue "Vol. 10 No. 1 (2026)" : 8 Documents clear
Analysis of the Effectiveness of Tax Deduction Reporting in the SP2D Treasury Sector of the Manado City BKAD Kaparang, Randy; Kaligis, Stevie; Fanesa Esalia Minanda Syaefudin; Toweula, Alpindos
INVENTORY: JURNAL AKUNTANSI Vol. 10 No. 1 (2026)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v10i1.23189

Abstract

Transparent, effective, and accountable regional financial management is one of the main pillars in realizing good governance. One important aspect of this is the process of reporting tax deductions on the Fund Disbursement Order (SP2D) carried out by the Regional Finance and Asset Agency (BKAD) of Manado City. This study aims to assess the effectiveness of tax deduction reporting on SP2D while identifying the challenges encountered in its implementation. The method used is qualitative descriptive, with data collection through observation, interviews, and documentation. The results of tax reporting generally comply with regulations; however, its effectiveness is not yet optimal due to challenges such as limited human resources, delayed reporting, and the lack of integration between the regional financial system and the national tax system. These findings emphasize the need to enhance human resource capacity, optimize an integrated reporting system, and synchronize data across agencies. This study contributes to strengthening the understanding of the effectiveness of public sector tax reporting and provides strategic recommendations for continuous improvement. Key recommendations include technical training, updating information systems, and leveraging information technology to enhance the accuracy and timeliness of local tax reporting.
Serial Mediation of Digital Literacy and Managerial Ability Towards The Relationship Between Managerial Characteristics and Bumdes Performance Abstract Sudarmiani; Astuti, Elly; FX Sri Sadewo; Tutik , Yuliani; Risa Wahyuni EDT
INVENTORY: JURNAL AKUNTANSI Vol. 10 No. 1 (2026)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v10i1.23371

Abstract

BUMDes is a business unit at the village level that aims to build economic independence by improving the welfare of its people. However, the achievement of this goal still needs to be met due to its limited resources. As a result, BUMDes business operational activities could be improved due to difficulties in determining its business roadmap. This study aims to test age, education level, and experience managing BUMDes as a proxy for managerial characteristics in improving BUMDes performance. This study uses two mediating variables, namely digital literacy and managerial ability. The study's results indicate managerial characteristics cannot directly affect BUMDes performance. The results of the serial mediation test indicate that managerial characteristics can indirectly affect BUMDes performance through digital literacy and managerial ability. 
The Impact of Financial Technology and Operational Efficiency on Banking Profitability in Indonesia 2021-2024 Sengka, Lola Violin; Sjeddie R. Watung; Linda A. O. Tanor
INVENTORY: JURNAL AKUNTANSI Vol. 10 No. 1 (2026)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v10i1.23445

Abstract

This study aims to analyze the influence of financial technology (fintech) and operational efficiency on banking profitability in Indonesia during the 2021-2024 period. Fintech is measured by the number of mobile banking transactions, operational efficiency is proxied by the BOPO ratio, and profitability is measured by ROA. The study used a quantitative method with panel data regression analysis, and the best model obtained was the Random Effects Model (REM) with the help of EViews 12. Based on the analysis results, fintech has a significant positive effect on ROA, while operational efficiency has a significant negative effect on ROA. These results indicate that improving digital services and controlling operational costs play a significant role in improving banking financial performance
Decent Work, Innovative Work Behavior of Star-Rated Hotel Employees in Yogyakarta: The Mediation Role of Work Engagement Wardhana, Daniel Yudistya; Mikael Gede Yossie Puryatma Putra
INVENTORY: JURNAL AKUNTANSI Vol. 10 No. 1 (2026)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v10i1.23948

Abstract

The purposes of this study were to assess the effect of Decent Work dimension towards Innovative Work Behavior with Work engagement as mediation, in star-rated Hotel employees in Yogyakarta Province, Indonesia. The total respondents in the study were 75 respondents that consistent with the research criteria. The method used in this study were Purposive sampling with 5-point likert scale, and a online survey questionnaires were distributed through digital platform with data analysis method using SPSS. The results of the path analysis confirmed that Decent Work positively impact the Innovative Work Behavior and Work Engagement mediated the relationship between Decent Work and Innovative Work Behavior. This study was also expected to provide a recommendations for more effective employee development and strategies to increase employee engagement through employee well-being programs, rewards for innovative performance, and work cultures that can support creativity and innovation.
The Effect of Motivation, Work Ability and Compensation on Performance with Organizational Commitment as an Intervening Variable to The Soldier of Pacitan Naval Base Syamsuddin, Dainuri; Sukesi
INVENTORY: JURNAL AKUNTANSI Vol. 10 No. 1 (2026)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v10i1.23971

Abstract

This study analyzes the direct and indirect effects of motivation, work ability, and compensation on the performance of soldiers at the Pacitan Naval Base, with organizational commitment as a mediating variable. It is based on the hypothesis that these three factors positively influence performance both directly and through organizational commitment. The study employed a quantitative causal-explanatory design, encompassing all 44 soldiers at the base through a saturation sample method. Structured questionnaires were used to collect data, and Structural Equation Modeling–Partial Least Squares (SEM-PLS) was used to analyze it.Five variables were examined: motivation, work ability, compensation, organizational commitment, and performance. All measurement instruments were valid and reliable. The findings demonstrate that motivation, job capability, and compensation exert substantial direct influences on both performance and organizational commitment. Nonetheless, only work ability exhibits a large indirect effect on performance via organizational commitment.. The coefficient of determination (R²) values are 0.824 for organizational commitment and 0.880 for performance, with a Q² value of 0.979, demonstrating high predictive relevance. These findings emphasize the need to strengthen soldiers’ work ability, motivation, and compensation to enhance performance. Organizational commitment, while supportive, plays a complementary role. The study underscores the value of integrating psychological and organizational strategies in military human resource management to achieve optimal performance outcomes.
The Role of Firm Size: Board Characteristics and Sustainability Reporting Devi Nurdianta; Nanik Kustiningsih; Sri Rahayu
INVENTORY: JURNAL AKUNTANSI Vol. 10 No. 1 (2026)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v10i1.23973

Abstract

The strategic role of gender diversity and board size can ensure that sustainability information is prepared accurately, transparently, and in accordance with stakeholder needs, which can increase the credibility of sustainability reporting and also increase company assets, which are one of the factors attracting investor interest. This study aims to empirically test the effect of board characteristics indicated by gender diversity and board size on sustainability reporting, moderated by firm size. This study used a population of 516 non-cyclical sector companies listed on the Indonesia Stock Exchange in 2021-2024. After selecting the sample, 427 companies were used in this study. The study was tested using Process Macro v4.2 by Andre F. Hayes. The results showed that gender diversity had no effect on sustainability reporting, board size did affect sustainability reporting, firm size could not moderate the effect of gender diversity on sustainability reporting, and firm size could moderate the effect of board size on sustainability reporting.
Public Disclosure and Budget Transparency : Community Satisfaction with Local Financial Managemen Hadra Mulina; Rismawati; Erniyanti Caronge
INVENTORY: JURNAL AKUNTANSI Vol. 10 No. 1 (2026)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v10i1.24029

Abstract

This study investigates the influence of Public Information Transparency and Budget Socialization on Public Satisfaction with regional financial management in North Luwu Regency. Using a quantitative explanatory design, data were collected from 100 respondents through structured questionnaires and analyzed using multiple linear regression. The results show that both transparency and budget socialization significantly affect public satisfaction, with transparency emerging as the dominant variable. The findings indicate that accessible, timely, and responsive fiscal information, supported by effective communication of budget policies, enhances community trust and satisfaction. This study contributes theoretically by integrating transparency and fiscal literacy into public sector accounting discourse, and practically by offering empirical evidence for improving fiscal communication strategies at the local government level.
Enhancing Improving Environmental Performance and Quality in Distribution Management through Sustainability Accounting Wulan Retnowati; Rismawati
INVENTORY: JURNAL AKUNTANSI Vol. 10 No. 1 (2026)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v10i1.24491

Abstract

This study investigates the application of sustainability accounting in distribution management as a means to enhance environmental performance and supply chain transparency. Data were collected through structured surveys and in-depth interviews involving sustainability managers, logistics officers, and supply chain analysts, employing a mixed-methods approach. The quantitative analysis reveals that carbon emission tracking (75% implementation rate; impact score 8.5/10), resource efficiency initiatives (65%; 7.5/10), and waste management practices (55%; 6.5/10) significantly contribute to improved environmental performance. Furthermore, qualitative findings, supported by industry-specific case studies, highlight challenges related to data collection complexity and underscore the necessity for standardized measurement frameworks. The results align with Stakeholder Theory and the Triple Bottom Line framework, emphasizing the importance of environmental accountability and innovation in sustainable practices. This study also offers practical implications by recommending the integration of sustainability accounting frameworks, such as the Global Reporting Initiative (GRI), into distribution systems to strengthen transparency and long-term business sustainability. Overall, these findings enrich the discourse on sustainable supply chains by providing actionable insights for balancing operational efficiency with environmental responsibility.

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