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INDONESIA
Jurnal Aplikasi Akuntansi
Published by Universitas Mataram
ISSN : 2549158X     EISSN : 26222434     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Aplikasi Akuntansi adalah media untuk mempublikasikan kegiatan penelitian dalam ilmu akuntansi, diantaranya adalah akuntansi keuangan dan auditing, akuntansi manajemen, akuntansi keperilakuan, akuntansi sektor publik, akuntansi perpajakan, dan terapan.
Arjuna Subject : -
Articles 258 Documents
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THE INFLUENCE OF SKEPTICISM, AUDITOR EXPERIENCE, AND PROFESSIONAL ETHICS ON FRAUD DETECTION Kinanti, Niken Ayu Eka; Novita, Novita
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.610

Abstract

This study examines the effect of skepticism, auditor experience, and professional ethics on fraud detection. The variables used are skepticism, auditor experience, and professional ethics as independent variables, and fraud detection as the dependent variable. This study uses primary data from a questionnaire submitted by distributing questionnaire links to auditors. The sample was 112 auditors who worked at the Public Accounting Firm in South Jakarta—data processing and analysis methods using Partial Least Squares (PLS). The results of this study indicate that skepticism and professional ethics have a positive and significant effect on fraud detection, while auditor experience does not affect fraud detection. This shows that auditors who have skepticism and apply professional ethics when carrying out their duties can detect fraud. This research implies that increasing auditor skepticism, experience, and ethics needs to be a focus in recruitment, training, and higher education curriculum to increase the effectiveness of fraud detection.
BOARD GENDER, EDUCATION, AND SIZE: CAN THEY SUPPRESS TAX AVOIDANCE? Sugeng, Laurencia Nathania Marcella; Radianto, Wirawan Endro Dwi
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.654

Abstract

The characteristics of the Board of Directors are crucial in shaping a company's strategic decisions, including tax-related policies. This research analyzes the effect of board size, directors' educational background, and gender diversity on tax avoidance. The energy sector is important because of its strategic contribution to the economy, and to explore how internal governance, particularly the board of directors, may influence tax avoidance practices within this industry. The study focuses on energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2023, with the sample selected through purposive sampling, and the data were analyzed using a panel data regression approach to examine the relationships among the variables. The findings indicate that the gender diversity, educational background of directors, and board size do not significantly affect tax avoidance.
THE IMPLICATION OF GREEN ENTREPRENEURSHIP AND GREEN INNOVATION TO ENHANCE SMES' PERFORMANCE Putra, Pasca Dwi; Zainal, Andri; Harahap, Khairunnisa; Agusti, Ivo Selvia; Saputra, Hendra; Thohiri, Roza; Afrida, Fenny
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.673

Abstract

This study looks into how starting businesses with eco-friendly ideas and creating new green technologies can affect the success of small and medium-sized enterprises. The research was conducted using quantitative and direct survey methods with a sample of 103 MSMEs. After evaluating model fit, hypothesis testing procedures were performed using Structural Equation Modeling (SEM). Throughout the study timeframe, the impact of green entrepreneurship on green innovation was significant. Nonetheless, no statistical correlation was found between green entrepreneurship and the performance of MSMEs. This research discovered that green entrepreneurship positively and significantly influences green innovation. Nevertheless, this effect did not affect the performance of MSME businesses. Numerous studies demonstrate that adopting sustainable business practices can enhance the performance of MSMEs. Conversely, the findings show a significant effect of green innovation on achieving MSMEs. The implications of this research are a reference for MSMEs. They can use this to improve their performance and have a competitive advantage.
INTEGRATION OF TECHNOLOGY-BASED INTERNAL CONTROL SYSTEMS TO MINIMIZE THE RISK OF BAD DEBTS IN MICRO CREDIT PROGRAMS Permata, Rr Fatmasari Muliawati; Juanda, Ahmad; Leniwati, Driana
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.689

Abstract

This study aims to conduct an in-depth analysis of integrating technology-based internal control systems to minimise the risk of bad debts in micro credit programs. This study is a qualitative case study at Bank X, as it is one of the state-owned banks with the highest disbursement of micro credit loans in Indonesia. Data collection techniques included in-depth interviews, participatory observation, documentation, and literature review, which were analysed through the reduction stages, data display, and conclusion. The research results indicate that using technology in Bank X's monitoring and evaluation system has significantly impacted the effectiveness of managing the bad debt risk. Technology enables real-time monitoring processes, accelerates claim submissions and verifications, and enhances the accuracy of the data required for decision-making processes. Challenges in technology implementation include inter-institutional system integration and customer digital literacy issues. Continued efforts to strengthen the internal control system through digitalisation maintain the quality of credit disbursement and demonstrate readiness to address the risks inherent in national-scale productive financing programs. Further research could be conducted at multiple research sites to identify differences between entities that have implemented technology and those that have not. This study contributes to filling a gap in research that examines the practical integration of technology in bank internal control to lower the risk of bad debts.
DOES AFFECTIVE COMMITMENT MEDIATE THE IMPACT OF WORK-LIFE BALANCE AND JOB SATISFACTION ON TURNOVER INTENTION IN THE ACCOUNTING PROFESSION? Asriningrum, Amalia; Pulungan, Andrey Hasiholan; Hasibuan, Ahmad Basid
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.674

Abstract

The high turnover rate of professional accountants has become a major concern for industries since it may expose companies' income. Understanding possible factors that may affect professional accountants' decisions to leave organizations may help companies to develop better retention strategies. By applying the Social Exchange and Organizational Commitment Theories,  this study examines the effect of work-life balance and job satisfaction on turnover intention, with affective commitment as a mediating variable in the accounting profession in Indonesia. This study uses a quantitative approach. The selection of respondents used a purposive sampling method where data collection was carried out online from March to May 2025, through a questionnaire to 280 accountants and auditors. Of these, 197 responses (70.4%) were usable for analysis using SMART PLS 4.1.1.2. The results partially support our hypotheses. Work-life balance is the only factor that has a direct negative effect on turnover intention, while affective commitment mediates only the relationship between job satisfaction and turnover intention. This study contributes to practice so companies can develop appropriate strategies to retain accountants/auditors. As for the contribution to the literature, this study highlights the mediating role of affective commitment in turnover intention in the accounting profession.
THE INFLUENCE OF ISLAMIC RELIGIOSITY ON STUDENTS' FINANCIAL WELL-BEING THROUGH FINANCIAL BEHAVIOR: MODERATING ROLE OF FINANCIAL LITERACY Suriyanti, Linda Hetri; Ardiansyah, Fadly; Fitriana, Nur
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.688

Abstract

The low level of financial well-being among university students, particularly in Pekanbaru, has become a severe concern as the number of individuals living in poverty rises and risky financial habits such as online gambling and loans become more common. This study investigates the role of Islamic religiosity in improving students' financial well-being by examining financial behavior as a mediator and financial literacy as a moderator. A survey of 124 students from four universities in Pekanbaru was conducted, and the data were analyzed using PROCESS Macro Model 8 in SPSS 25. The findings reveal that Islamic religiosity directly and indirectly influences financial well-being through financial behavior. Moreover, financial literacy strengthens the relationship between Islamic religiosity and financial behavior, but not the direct link between religiosity and financial well-being. Beyond the statistical results, this study contributes theoretically by integrating moderated mediation analysis into the context of student financial well-being, an approach rarely applied in prior studies. The results highlight the need to promote religious values and financial literacy in higher education policies and student development programs as effective strategies to foster healthier financial behavior and improve financial well-being.
TOWARD THE FUTURE OF ACCOUNTING INFORMATION SYSTEMS: A BIBLIOMETRIC EXPLORATION Carolina, Yenni; Rapina, Rapina; Kenisah, Melania Lintang
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.697

Abstract

Research on Accounting Information Systems (AIS) has expanded steadily since the 1970s. This study offers the most comprehensive and up-to-date mapping of the AIS knowledge base by analyzing 1,101 Scopus-indexed articles from 523 sources (1975–2023) using an integrated bibliometric approach with Biblioshiny (bibliometrix) and VOSviewer. Unlike prior reviews that relied on shorter time spans, single databases, or a single analytical tool, this study provides novel contributions by employing a longer historical window, triangulating multiple bibliometric software, and integrating intellectual, social, and conceptual structures within a unified framework. The analysis identifies prolific and influential authors, documents, and journals; maps collaboration patterns; and visualizes keyword co-occurrence, thematic evolution, and emerging research fronts. Publication output accelerated sharply after 2008 and peaked around 2020, while current work is increasingly shaped by technology-centric themes such as enterprise resource planning (ERP), big data, blockchain, artificial intelligence, and cloud computing. Indonesian scholars rank among the most productive contributors, yet cross-border collaboration remains concentrated in U.S.-anchored networks. For scholars, the periodized thematic maps and trending clusters (e.g., blockchain, AI, sustainable development) provide a reproducible roadmap for future inquiry, grant proposals, and curriculum development. For practitioners and policy makers, including accounting educators, professional bodies, and firms undergoing digital transformation, these findings highlight under-explored links between AIS design and organizational performance, guiding investment decisions and collaborative strategies. This study advances AIS research and strengthens its relevance for academic, professional, and regulatory communities confronting rapid technological and institutional change by consolidating historical milestones and surfacing forward-looking opportunities.
CARBON EMISSION DISCLOSURE: VIEWED FROM THE PERSPECTIVES OF ACCOUNTING, MARKET, AND ENVIRONMENTAL PERFORMANCE IN HIGHLY POLLUTING COMPANIES IN INDONESIA Fuadi, Fauzan; Sinatria, Naufal; Fadhilah, Husein
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.699

Abstract

This study examines the determinants of carbon emission disclosure (CED) among high-polluting industries in Indonesia by integrating accounting performance (ROA), market performance (Tobin’s Q), and environmental performance (PROPER) into a multidimensional analytical model. The research utilises 114 firm-year observations from 30 listed companies on the Indonesia Stock Exchange (IDX) between 2021 and 2024, selected through purposive sampling. Multiple linear regression analysis was conducted using STATA. The regression model explains 35.6% (R² = 0.356) of the variation in carbon emission disclosure, indicating a moderate explanatory power of the independent variables. The results reveal that Tobin’s Q and PROPER positively affect carbon emission disclosure, indicating that market perception and environmental rating systems encourage greater transparency. Conversely, ROA shows no significant relationship with disclosure practices, suggesting that profitability alone does not influence firms’ environmental reporting behaviour. This study focuses on Indonesia, one of the world’s largest carbon emitters, where high-polluting industries such as mining, energy, and chemicals play a dominant role but often exhibit inconsistent or superficial disclosure practices. This study highlights that market expectations and environmental performance are more decisive than financial outcomes in shaping disclosure behaviour. These findings underscore that external pressures drive carbon disclosure rather than internal profitability. The study offers empirical insights for regulators, investors, and companies aiming to enhance sustainability and accountability in carbon-intensive sectors. However, this study is limited by its short observation period (2021–2024) and focus on selected high-polluting industries, which may restrict generalisability. Future research could extend the time horizon, examine other sectors, or include governance and ownership variables to provide a more comprehensive picture.
NORTH SUMATRA'S REGIONAL GOVERNMENT'S FINANCIAL PERFORMANCE: THE IMPACT OF LOCAL OWN REVENUE, TRANSFER REVENUE, CAPITAL EXPENDITURE, AND SILPA Kholizah, Siti; Martini, Rita; Nurhasanah, Nurhasanah
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.702

Abstract

The study is motivated by the poor level of regional financial Independence in most regencies/cities of North Sumatra Province, which largely stems from the strong dependence on transfer funds from the central government. It attempts to analyse the impact of local own revenue (LOR), transfer revenue, capital expenditure, and budget surplus (SiLPA) on the financial performance of regional governments. A quantitative approach uses panel data covering five years (2019–2023) from 32 regencies/cities, obtained from the Local Government Financial Reports published by the BPK RI. Data was analysed using panel regression analysis. The data demonstrate that LOR has a significantly positive effect on financial performance, while transfer revenue has a significantly negative impact. In contrast, capital expenditure and SiLPA have no significant effect. Simultaneously, the four independent variables influence financial performance. These findings indicate that efforts to strengthen fiscal Independence should be intensified through optimising LOR and efficiently managing transfer revenues.
AUDIT COMMITTEE MODERATION IN THE NEXUS BETWEEN SUSTAINABILITY REPORTING AND TAX AVOIDANCE: EVIDENCE FROM INDONESIAN MULTINATIONAL FIRMS Ismawati, Erlina; Novita, Santi
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.703

Abstract

This study investigates the moderating role of the Audit Committee in the relationship between sustainability reporting and tax avoidance among Indonesian multinational corporations listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Panel data were collected from annual reports, Osiris, and Bloomberg databases, with firm selection based on the availability and completeness of financial and ESG disclosures. The final sample comprises 66 multinational firms, yielding 277 firm-year observations, analyzed using panel regression with robust standard errors. The empirical findings reveal that higher levels of sustainability disclosure are significantly associated with greater tax avoidance, suggesting the presence of “sustainability washing,” where reporting serves symbolic rather than substantive purposes. Contrary to expectations, the Audit Committee does not significantly moderate this relationship. Only firm age exhibits a significant negative association with tax avoidance among the control variables, indicating that more mature firms prioritize long-term legitimacy over short-term tax benefits. Beyond its practical implications for regulators and policymakers, such as the Financial Services Authority (OJK) and the Directorate General of Taxes (DJP), who are urged to strengthen oversight and integrate tax accountability within ESG frameworks, this study also contributes theoretically to the ESG tax nexus literature. It extends legitimacy theory by demonstrating that sustainability disclosure, typically framed as legitimacy-enhancing, may paradoxically facilitate opportunistic strategies like tax avoidance in emerging market contexts. This duality underscores the importance of governance effectiveness in ensuring sustainability reporting translates into genuine fiscal transparency.

Page 24 of 26 | Total Record : 258

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