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ACCRUALS (Accounting Research Journal of Sutaatmadja)
Published by Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
ISSN : 26145286     EISSN : 26150409     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
ACCRUALS (Accounting Research Journal of Sutaatmadja); Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Terbit dua kali dalam setahun (Maret dan September). Terbit perdana pada Maret 2017, dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ilmu akuntansi. 2) Menjadi media dokumentasi pemikiran yang berbasis pada ilmu akuntansi. 3) Menjadi media yang akan menunjang pengembangan keilmuan praktik akuntansi.
Arjuna Subject : -
Articles 163 Documents
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THE IMPACT OF SOCIAL VALUES, KNOWLEDGE, AND FINANCIAL REWARDS ON THE INTEREST IN PURSUING A CAREER AS A PUBLIC ACCOUNTANT Sabarina Nalsalita Br. Tarigan; Vinny Stephanie Hidayat
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 10 No. 01 (2026): Accruals Edisi Maret 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v10i01.1620

Abstract

The purpose of this study is to examine how social values, knowledge, and financial rewards affect people's interest in becoming public accountants. Students from Maranatha Christian University's accounting undergraduate program make up the research population. The sample size is 35 respondents, and the methodology is explanatory research using a purposeful sampling procedure. Multiple linear regression analysis (T-test) was performed on the data using SPSS. According to the study's findings, interest in pursuing a career as a public accountant is influenced by knowledge and financial rewards, but not by social values.
THE PAYMENT LATER SYSTEM, FINANCIAL LITERACY, HEDONISM, AND FEAR OF MISSING OUT TO CONSUMPTIVE BEHAVIOR GEN-Z Anisa Nur Savitri; Muhamad Safiq; Widyahayu Warmmeswara Kusumastati
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 10 No. 01 (2026): Accruals Edisi Maret 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v10i01.1650

Abstract

This study aims to examine the influence of payment systems, financial literacy, a hedonistic lifestyle, and Fear of Missing Out (FOMO) on Gen-Z consumer behavior. The researcher was motivated by the phenomenon or information that Indonesians are the largest internet users in Southeast Asia. This study used a sample of 200 people collected from users of internet-based payment systems (Paylater), specifically Gen-Z. The sampling strategy used was purposive sampling, with Gen-Z being aged between 18 and 28 years and using internet-based payment systems. The survey data consisted of a questionnaire with 38 prepared questions that was delivered online using the Google Forms platform. The questionnaire responses were measured using a 5-point Likert scale, with 1 representing Strongly Disagree and 5 representing Strongly Agree. In data analysis, the researcher used SmartPLS. The results showed that internet-based payments (Paylater) influence consumptive behavior of Gen-Z. Second, financial literacy has a significant positive influence on Gen-Z consumer behavior. Next, a hedonistic lifestyle has a positive effect on Gen-Z consumer behavior. Finally, Fear of Missing Out (FOMO) has a positive effect on Gen-Z consumptive behavior.
Business Continuity During The Transition To Renewable Energy: A Qualitative Study of Operational And Financial Risks Management Rangga Punta Raihanda; M. Devitia Putri Nilamsari
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 10 No. 01 (2026): Accruals Edisi Maret 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v10i01.1670

Abstract

This study aims to identify the operational and financial risks affecting the business continuity of PT Batara Batari Sinergy Nusantara during the renewable energy transition and to analyze the company’s risk management practices. The energy transition creates uncertainty for coal trading companies, particularly regarding supply stability, commodity quality, financing, and cash flow pressure. This research adopts a qualitative approach using a case study method. Data were collected through in-depth interview with the director and relevant staff, supported by a literature review. Data analysis was conducted using the ISO 31000 risk management framework, which includes risk identification, analysis, evaluation, and treatment. The findings indicate that the company faces operational risks related to biomass supply instability, biomass quality, and social risks along transportation routes, and financial risks such as limited financing, declining profit margins, and long payment cycles. Biomass quality and social risks are classified as high to very high risks requiring immediate mitigation. The company addresses these risks through strengthened quality control, supplier development, cash flow management, funding diversification, and product diversification into biomass. These findings demonstrate that ISO 31000-based risk management, supported by the company’s dynamic capabilities, plays a critical role in maintaining business continuity amid the energy transition.

Page 17 of 17 | Total Record : 163

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