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Jurnal Akuntansi dan Bisnis
ISSN : 14120852     EISSN : 25805444     DOI : 10.20961
Core Subject : Economy,
Jurnal Akuntansi dan Bisnis (JAB)is published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia. Published two times a year, February and August, JAB is a media of communication and reply forum for scientific works especially concerning the field of the business and accounting. Papers presented in JAB are solely that of author. Editorial staff may edit the papers, as long as not change its meaning. JAB has obtained an accreditation from Directorate General of Research and Development Strengthening, Ministry of Research, Technology, and Higher Education of the Republic of Indonesia by SK No. 21/E/KPT/2018.
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Articles 341 Documents
Uncovering the Potential of Blockchain Technology in the Accounting Domain: A Bibliometric Analysis and Recent Research Trends Sri Hardini, Evy Nurhayati; Sibarani, Blasius Erik
Jurnal Akuntansi dan Bisnis Vol 25, No 1 (2025)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i1.1435

Abstract

Introduction/Main Objectives: Blockchain has earned significant recognition for its capacity to drive transformation and innovation in existing business models and frameworks, including those within the accounting field. This potential has attracted the interest of both academics and practitioners. Background Problems: While research addressing the use of blockchain in accounting has gained momentum, the field presents a disconnected overview of the scope and limits of current knowledge. Novelty: There is a lack of literature reviews that address blockchain technology in the accounting domain. This is important because blockchain technology facilitates record-keeping, increases organizational transparency, streamlines hierarchical structures, aids market disintermediation and source tracking, builds corporate trust, encourages rapid internationalization, and improves accounting functions. Research Methods: This research addresses the gap using bibliometric analysis to synthesize previous literature and 229 scholarly articles based on the Scopus database. Finding/Results: The findings show a well-developed research focus on blockchain technology in specific managerial areas, like finance and supply chain management. However, the conceptual development of the field is still in its early stages. Additionally, a thematic analysis of the existing literature reveals four key research themes: strategy and regulation, enablement and implications, multi-domain deployment, and Bitcoin inefficiency. These themes are crucial as they highlight the main areas of focus within the field of blockchain technology in accounting. Conclusion: The study's findings highlight an urgent need for additional research in these areas of accounting, as current knowledge does not address issues like awareness and consensus on blockchain technology, nor the roles of regulators, auditors, and public administrators in its development and use. This call for further research is crucial and prompts the academic and professional community to take action.
AI for Fraud Detection and Accounting System Security : Implementation in Indonesian Islamic Banks Sujana, Deni Amin; Laela, Sugiyarti Fatma
Jurnal Akuntansi dan Bisnis Vol 25, No 1 (2025)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i1.1308

Abstract

This research study examines the impact of Artificial Intelligence (AI) on enhancing the security of Islamic banking accounting systems in Indonesia. Specifically, it focuses on AI's ability to accurately and efficiently detect fraud. The research used path analysis to investigate how AI's fraud detection capabilities affect accounting system security. The study involved IT professionals, auditors, and risk management staff in Islamic banking as respondents. A detailed questionnaire was developed to measure AI's role, revealing positive and significant effects on accounting system security. These effects were observed both directly and indirectly through fraud detection accuracy and efficiency. Interestingly, the study found that AI has a greater direct impact on security than its mediated effect, indicating that while AI improves fraud detection, its full potential in bolstering accounting system security has yet to be fully realized. The findings offer practical insights for Islamic banks, regulators, and stakeholders to implement and evaluate AI technology for fraud detection.
Digital Competency for Employees in the Banking Industry: Literature Review Martini, Endang; Damayanti, Rosita Mei; Palupi, Rosa De Lima Dyah Retno; Pramesti, Diah; Ayuninggar, Lintang; Rosdaliva, Mehilda
Jurnal Akuntansi dan Bisnis Vol 25, No 1 (2025)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i1.1432

Abstract

This study examines how digital skills are developed among banking employees, especially in countries that are still growing their digital systems. Although many models like the Technology Acceptance Model (TAM), Unified Theory of Acceptance and Use of Technology (UTAUT), and Diffusion of Innovation (DOI) have been used to study how people adopt technology, the results often differ between developed and developing countries. By reviewing past research, this study identifies the key factors that influence digital skills, such as how useful or easy a technology is to use, support from others, and how well the technology fits user needs. It also shows that in developing countries, trust, digital knowledge, and access to technology are especially important. The study ends by highlighting the need to connect digital transformation with employee skill development, especially in the banking and finance sector.
Kuhn’s Paradigm in Action: Is Robotic Process Automation Reshaping Accounting Norms? Perwitasari, Dian; Iswati, Sri
Jurnal Akuntansi dan Bisnis Vol 25, No 1 (2025)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i1.1457

Abstract

The development of science causes a shift from the old to the new paradigm. With his term “scientific revolution”, Kuhn proposed a more radical and revolutionary paradigm shift in science. This study aims to explore the relevance of RPA (and AI within it) from Kuhn's perspective, identify the opportunities and challenges of RPA according to the scientific community's perception, and RPA in the future for accounting firms. The method used in this research is descriptive-qualitative, which collects detailed data from various literature and semi-structured interviews. Our findings highlight that RPA becomes an inclusive and sustainable transformation tool with the right approach, providing broad economic and social benefits without compromising ethics. Policymakers should encourage collaboration between technology and the accounting profession. The presence of RPA is not a substitute for the accounting profession. There needs to be guidelines for using RPA balanced with establishing governance standards that emphasize the importance of accountability for the results processed by automated systems.
Female at The Top Tier and Discretionary Accruals; Does Life Cycle Matter? Fahrani, Meita; Arifin, Taufiq
Jurnal Akuntansi dan Bisnis Vol 25, No 1 (2025)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i1.1421

Abstract

This study seeks to furnish empirical evidence that the inclusion of females on the board of commissioners and directors affects discretionary accrual, and that the firm's life cycle moderates this influence. The sample technique employs purposive sampling. The sample comprised all non-financial companies listed on the Indonesia Stock Exchange from 2016 to 2021, resulting in a total of 2,694 observations. The analytical approach employs panel data regression analysis. The research findings demonstrate that female representation on the board of directors positively and significantly impacts discretionary accrual; conversely, female presence on the board of commissioners negatively affects discretionary accrual, while the firm life cycle moderating variable independently influences discretionary accrual. The firm's life cycle can influence the impact of female representation on the board of commissioners and the board of directors on accruals.Keywords: discretionary accruals, female, boards of commissioners, directors, firm life cycle.
Audit Quality Research: A Bibliometric Study of Global Trends and Emerging Themes Sulistyo, Sulistyo; Fauzan, Fauzan; Sahlan, Mohd Khairulnizam
Jurnal Akuntansi dan Bisnis Vol 25, No 1 (2025)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i1.1340

Abstract

In recent years, scientific audit quality output has increased. However, there is still a scarcity of research that provides a comprehensive picture of the situation. This research aims to spot trends in audit quality research and scientific production, such as sources, authors, and documents, across time. A total of 1356 papers published between 1968 and 2024 were analyzed using bibliometric analysis. Audit quality is a query used in article titles to get metadata from the Scopus bibliographic database. The analysis was built using biblioMagika for frequency analysis, VOSviewer for data visualization, and Harzing's Publish or Perish for citation metrics and research. The findings reveal an increase in audit quality literature from 1968 to 2024, with a notable increase since 2013. Various studies on audit quality incorporating multi-author collaboration have been published in various languages, with 160 writers from 104 countries and 160 organizations. The United States, the United Kingdom, Australia, China, and Indonesia were the top contributors to this study, and these data may aid future research into the global overview of audit quality studies over time.
Perkembangan Penelitian Pengungkapan Perubahan Iklim di Indonesia Sherita, Shaneisha Farras; Zhafira, Widya; Setiawan, Doddy; Aryani, Y Anni
Jurnal Akuntansi dan Bisnis Vol 25, No 1 (2025)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i1.1431

Abstract

Penelitian ini bertujuan untuk mengkaji penelitian terkait pengungkapan perubahan iklim yang telah diteliti di Indonesia. Metode penelitian menggunakan charting the field yang dikembangkan oleh Hesford et al. (2007). Penelitan ini mengkaji pengungkapan perubahan iklim menggunakan artikel Indonesia. Total 28 artikel dari 22 jurnal dalam periode 2015–2024 telah dikaji. Penelitian ini memetakkan artikel-artikel berdasarkan klasifikasi jurnal, metode dan variabel. Penelitian menemukan bahwa 82% penelitian menggunakan metode analitis, yang merupakan metode paling banyak digunakan. Metode pengukuran perubahan iklim tertinggi menggunakan indeks Choi et al. (2013) dengan presentase 33%. Penelitian yang menggunakan variabel yang berasal dari finansial lebih sedikit (33%) daripada variabel nonfinansial (67%). Kajian ini diharapkan dapat menjadi acuan untuk memperluas pendekatan penelitian terkait pengungkapan perubahan iklim di Indonesia.
Determinan Tindakan Fraud pada Perguruan Tinggi Arifah, Alfin Nisaul; Laksmi, Ayu Chairina
Jurnal Akuntansi dan Bisnis Vol 25, No 1 (2025)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i1.1490

Abstract

This study aims to examine the factors influencing fraud in University. These factors include compensation suitability, internal control effectiveness, whistleblowing system, organizational culture, and religiosity. The study was conducted at the Top 27 universities in the Special Region of Yogyakarta according to UniRank 2024. The quantitative approach used was a survey method by distributing questionnaires to 165 university employees with at least one year of work experience. The analytical method used was multiple linear regression analysis. This study employed fraud triangle theory as its theoretical framework.. The results showed that compensation suitability, internal control effectiveness, and religiosity had no effect on the occurrence of fraud in higher education. Meanwhile, the whistleblowing system and organizational culture had a negative and significant influence on the occurrence of fraud in University. 
Audit Committee Characteristics and Financial Restatements: Evidence from Two-Tiered System Handoko, Melyana; Suganda, Tarsisius Renald; Cahyadi, Rino Tam
Jurnal Akuntansi dan Bisnis Vol 25, No 2 (2025): In Progress
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i2.1554

Abstract

This study aims to examine the relationship between audit committee characteristics and the occurrence of financial restatements in Indonesia’s Consumer Business, Energy, and Manufacturing sectors, with a focus on the unique context of Indonesia as the research setting. Financial restatements, often referred to as an "accounting trust crisis," indicate weak corporate governance and the presence of agency conflicts within firms. Grounded in Agency Theory, this research investigates whether inherent attributes of the audit committee influence the likelihood of financial restatements. The study utilizes annual reports and financial statements of companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, analyzing 1,547 firm-year observations using a binary logistic regression model. The first model examines the effect of audit committee characteristics—size, independence, meeting frequency, tenure, age, and political connections—on the likelihood of financial restatements. The second model incorporates gender diversity as a moderating variable to assess its influence on these relationships. The findings reveal that, in the Indonesian context, audit committee independence and meeting frequency significantly increase the likelihood of financial restatements when gender diversity is not considered. However, when gender diversity is accounted for, committee size becomes a significant factor, suggesting that a larger committee only has an impact when female representation is present. These findings offer insights for firms and policymakers on the importance of strengthening corporate governance practices by considering audit committee attributes and advocating for gender diversity.
Tata Kelola dan Kedinamisan Lingkungan sebagai Determinan Kinerja Startup: Peran Moderasi Keunggulan Kompetitif Qintharah, Yuha Nadhirah
Jurnal Akuntansi dan Bisnis Vol 25, No 2 (2025): In Progress
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i2.1565

Abstract

This study aims to analyze the influence of governance and environmental dynamism on startup performance, as well as to examine the moderating role of competitive advantage. The research is based on primary data collected through the distribution of questionnaires. The respondents consist of startups from across Indonesia, with CEOs and CFOs from 371 startups. This study also develops a new measurement to assess the dimension of environmental dynamism in a more contextualized for the startup sector. The results indicate that governance and environmental dynamism have a positive and significant impact on startup performance. Findings reveal that competitive advantage significantly moderates the relationship between environmental dynamism and performance, strengthening its positive effect. This study confirms that competitive advantage plays an effective role as a moderating variable.