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Lukman Effendy
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INDONESIA
Jurnal Aplikasi Akuntansi
Published by Universitas Mataram
ISSN : 2549158X     EISSN : 26222434     DOI : -
Core Subject : Economy,
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
TECHNICAL EFFICIENCY ASSESSMENT OF PUBLIC HEALTH CENTERS IN MATARAM CITY: A DEA APPROACH (2021-2023) Juliana, Nadya Eka; Muhsyaf, Saipul Arni
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.v10i1.629

Abstract

This study examines the efficiency of public health centers (PHCs) in Mataram City between 2021 and 2023 using Data Envelopment Analysis (DEA). An output-oriented Constant Returns to Scale (CRS) model was applied to 11 PHCs—five inpatient and six non-inpatient—to assess how efficiently they utilize inputs such as health workers, support staff, operational budgets, population served, and bed capacity to deliver outputs like outpatient visits, immunization coverage, family planning services, and inpatient admissions. Efficiency scores were calculated using DEAP 2.1 software. The findings reveal that several PHCs, including Cakranegara, Tanjung Karang, Ampenan, and Karang Taliwang, consistently achieved optimal efficiency (score: 1.000), while others, such as Selaparang and Karang Pule, showed room for improvement. These disparities indicate opportunities for targeted operational enhancements and better resource reallocation. The study provides actionable benchmarks for underperforming PHCs, supporting data-driven decisions and the implementation of performance-based budgeting, particularly in the context of public sector accountability and healthcare optimization.
THE EFFECT OF FINANCIAL PRESSURE ON TAX AVOIDANCE WITH MODERATION OF CSR DISCLOSURE Kusuma, Caroline Patricia; Santoso, Eko Budi
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.v10i1.642

Abstract

Taxes hold an important role as the main source of state revenue that contributes to national development. The decline in the ratio of tax revenue to Indonesia's GDP indicates the potential for tax avoidance practices. Therefore, this study is conducted to analyze the effect of financial pressure on tax avoidance, and the contribution of CSR disclosure as moderation. Financial pressure is measured through three indicators, namely financial targets, external pressures, and financial stability. The subject of study is companies in the energy and raw materials sectors listed on the IDX during 2020-2023. The study results show that financial targets have a significant positive effect on tax avoidance, while external pressure has a significant negative effect. In contrast, tax avoidance is not significantly affected by financial stability. Further findings prove if CSR disclosure is able to weaken the influence of financial targets and external pressures on tax avoidance, but CSR cannot moderate the influence of financial stability on tax avoidance. This study contributes to enriching the literature on tax avoidance and implies practically that the substantial application of CSR in business practices can help reduce tax avoidance and encourage companies to be more consistent in carrying out their social responsibilities.
FACTORS INFLUENCING INDONESIAN ACCOUNTING STUDENTS' PERCEPTION OF SAFE HAVEN INVESTMENTS Irianto, Okto; Manuhutu, Fenty Yoseph; Ada, Kadek Bramdhika; Adiatma, Tini; Rachman, Adi Maulana
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.v10i1.651

Abstract

This study aims to identify and analyze the factors that influence the perception of Accounting students in Indonesia towards safe haven investments in the context of global economic uncertainty due to the US-China trade war. Continued economic uncertainty encourages investors to seek hedging instruments, but the understanding of the younger generation as prospective financial practitioners towards safe havens is still limited. This explanatory quantitative study uses primary data from 168 accounting students through a structured questionnaire. Data analysis uses Structural Equation Modeling with Partial Least Squares (SEM-PLS) to test the effect of financial knowledge level, investment experience, risk tolerance, and exposure to market information on safe haven perceptions. The results show that the level of financial knowledge has the most significant positive effect on safe haven perceptions, followed by investment experience and exposure to market information, which also have a positive impact. Conversely, risk tolerance has a significant adverse impact on safe haven perceptions. The research model explains 54.7% of the variance in safe haven perceptions with good predictive relevance. These findings imply the need to strengthen financial literacy and experiential learning in the accounting curriculum to prepare graduates with a comprehensive understanding of investment risk management in an era of global economic uncertainty.
SUSTAINABILITY ACCOUNTING IMPLEMENTATION IN HIGHER EDUCATION INSTITUTIONS: REFLECTION FROM UI GREENMETRIC RANKING Kurniawan, Putu Sukma; Dewi, Luh Gede Kusuma
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.v10i1.658

Abstract

This study aims to identify sustainability accounting practices in Indonesia's higher education institutions (HEIs) and develop future recommendations. This study analyses reports and data from Indonesian universities ranked in UI GreenMetric. The recommendations are based on the data analysis stages. The findings indicate that a relatively small number of HEIs have adopted sustainability accounting practices. The study results have highlighted significant issues about sustainability accounting in HEIs, and recommendations have been proposed for future implementation. The findings of this study can inform the future implementation of sustainability accounting at the university level, providing a helpful reference point for university management and relevant stakeholders. This study aims to offer a novel perspective on the potential integration of sustainability accounting practices, particularly within the context of HEIs. Ultimately, the study aims to position sustainability accounting as a central tool for HEIs to transition toward more sustainable, transparent, and accountable practices and transform into the sustainable university.
ESTABLISHING ENVIRONMENTAL ACCOUNTABILITY THROUGH PUBLIC ACCOUNTING IN THE SDGs AGENDA OF THE GOVERNMENT OF MAKASSAR CITY Hidayah, Nur; Imran, Haliah; Nirwana, Nirwana
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.v10i1.665

Abstract

This study aims to explore the readiness of the Makassar City Government in building environmental accountability through implementing public sector accounting within the framework of the Sustainable Development Goals (SDGs), while addressing the gap in existing studies related to environmental accounting and the SDGs. Using a qualitative case study approach, data were collected through in-depth interviews, document analysis of the 2021–2026 SDGs Regional Action Plan (RAD SDGs), and participatory observation. The findings reveal that although Makassar City has established a relatively well-structured SDGs planning framework and demonstrated initial commitment through budgeting and strategic programs, the budget allocation for environmental issues remains limited, approximately 3% compared to other sectors. This highlights a legitimacy gap between the city's green rhetoric and the actual implementation of fiscal policy. The lack of community and external stakeholder involvement hinders participatory and sustainable governance. This study recommends the integration of environmental accounting into public decision-making and strengthening substantive accountability principles to address transparency and legitimacy challenges in local SDG implementation.
BIBLIOMETRIC INSIGHTS INTO EARNINGS MANAGEMENT: TRENDS AND FUTURE DIRECTIONS Irmawati, Irmawati; Rasyid, Syarifuddin; Syamsuddin, Syamsuddin
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.v10i1.671

Abstract

This study presents a bibliometric analysis of earnings management research over 1994–2024, exploring trends, key contributors, and future directions. Using Scopus as the primary database, 1,481 studies were analyzed through VOSviewer and Biblioshiny R to map collaborations, co-citation networks, and thematic evolutions. The findings reveal a 17.79% annual growth rate, with central themes such as corporate governance, discretionary accruals, and audit quality remaining pivotal. Emerging topics, including ESG integration, gender diversity, and the impact of COVID-19, demonstrate the field’s adaptability to contemporary challenges. Future research should explore advanced technologies like AI and blockchain, global regulatory harmonization, and the long-term impacts of real earnings management. The study’s novelty lies in its integrative approach, providing a decade-spanning thematic analysis and bridging traditional concepts with modern challenges. This framework serves as a valuable resource for academics, practitioners, and policymakers addressing financial reporting complexities in a globalized economy.
AUDIT QUALITY: THE ROLE OF AUDIT TENURE, AUDITOR SWITCHING, AUDIT COMMITTEE AND TIME BUDGET PRESSURE Hivianto, Laura Silvany; Kurniawati, Kurniawati
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.v10i1.677

Abstract

The credibility of a company’s financial reporting depends largely on the quality of the audit process. This research explores how factors such as audit tenure, auditor switching, audit committee, and time budget pressure affect audit quality among property and real estate firms publicly traded on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The research utilizes secondary data, comprising 250 observations selected through purposive sampling. The logistic regression model was conducted using EViews 10 as the primary statistical tool. These findings reveal that audit tenure positively influences audit quality, whereas auditor switching, audit committee, and time budget pressure do not have a significant effect. These results indicate that a longer auditor-client relationship enhances audit quality, as auditors gain a more comprehensive understanding of the client’s business and associated risks. These findings suggest that maintaining optimal audit tenure can support higher audit quality. It is recommended that management and regulatory authorities strike an appropriate balance between maintaining auditor familiarity and ensuring auditor independence and effective oversight.
UNDERSTANDING TAX EVASION TENDENCIES: HOW MUCH DO BELIEFS MATTER? Fransiska, Fransiska; Yohanes Mardinata Rusli
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.v10i1.686

Abstract

This study aims to examine the influence of Machiavellianism, Love of Money, Materialism, and Religiosity on tax evasion tendencies by applying Attribution Theory and Social Cognitive Theory to understand the process of individual justification and agency. This quantitative study uses primary data collected through a questionnaire survey distributed to individual taxpayers (WPOP) in the Greater Jakarta area (Jabodetabek). The sampling technique applied is purposive sampling, resulting in 197 valid respondents. Data were analyzed using multiple linear regression with the help of SPSS. The results show that Machiavellianism and Love of Money have a positive and significant effect on tax evasion tendencies. Materialism has a negative and significant effect, while religiosity shows a positive and significant impact. These findings indicate that a combination of personality traits, financial motivation, and individual ideological perceptions influences tax evasion behavior. The practical implication of this research can serve as a reference for tax authorities in formulating more effective educational and supervisory strategies by considering taxpayers' psychological factors.
FACTORS INFLUENCING FINANCIAL DISTRESS IN REGENCY/CITY GOVERNMENTS IN SOUTH SUMATRA PROVINCE Azzura, Meisya; Dewata, Evada; Frymaruwah, Edwin
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.v10i1.687

Abstract

This research is principally intended to assess the impact of the Budgetary Solvency Ratio, Efficiency Ratio, and Growth Ratio on financial distress in district/city governments in South Sumatra Province. This analysis is motivated by the urgency of regional financial conditions to support the sustainability of public service delivery. A quantitative method is employed in this study, utilizing secondary data derived from regional government financial reports for 2019–2023. The study population included 17 district and city governments in South Sumatra Province, selected using a non-probability sampling technique. The methods of data analysis employed include descriptive statistical analysis, classical assumption testing (normality, multicollinearity, autocorrelation, and heteroscedasticity tests), and panel data regression analysis. The findings of this research reveal that the budgetary solvency ratio negatively and significantly influences financial distress; the efficiency ratio does not have a significant effect, while the growth ratio has a positive and significant impact on financial distress. A simultaneous analysis reveals that all three independent variables contribute meaningfully to variations in financial distress among local governments. This study contributes both theoretically and practically to the understanding of financial distress in local governments. Theoretically, it refines the application of financial distress theory by showing that the budgetary solvency ratio plays a more decisive role than efficiency and growth ratios in determining financial distress.  Practically, the findings provide valuable insights for policymakers and local government leaders by highlighting the need to prioritize financial solvency, strengthen revenue growth capacity, and adopt balanced expenditure management.
INDONESIAN BOND YIELDS: INFLATION, FED RATES, AND EXCHANGE RATE EFFECTS Sany, Sany; Hatane, Saarce Elsye; Angelique, Zefanya Metanoya; Darmasaputra, Alan; Gabronino, Rosalia Taub
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.v10i1.695

Abstract

This research aims to analyze the effects of Indonesian inflation, the rise of the US Fed rate, and the exchange rate on the yield of Indonesian government bonds. This study employs a quantitative approach using secondary data obtained from reliable sources, such as the Bloomberg database, the official website of Bank Indonesia, and the official website of the Federal Reserve. The sample comprises 132 months of macroeconomic rates and prices, covering 10 years from 2012 to 2022. Data analysis included descriptive statistics, classical assumption tests, and stationarity testing. While previous studies have analysed the effects of these factors on government bond prices, this study investigates explicitly their impact on government bond yield in Indonesia. The results show that inflation and the exchange rate positively affect the Indonesian government bond yield. However, the rise in the US Federal Reserve rate does not significantly drive changes in the Indonesian government bond yield.

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