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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 273 Documents
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FINANCIAL LITERACY, SOCIAL INFLUENCE, AND SAVING BEHAVIOR AMONG MICRO AND SMALL BUSINESS OWNERS: THE MODERATING ROLE OF SELF-CONTROL Aunurrafiq, Aunurrafiq; Kamaliah, Kamaliah; Badriyah, Nurul; Rifqi, Ahmad
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
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.v10i2.757

Abstract

Among micro and small businesses, business actors have problems in saving, especially when dealing with tighter business conditions, and financial knowledge is limited. For micro and small business owners, saving behavior is a crucial mechanism for coping with income volatility and ensuring financial sustainability, rather than merely a matter of individual preference. The study aims to analyze the effects of financial literacy and social influence on saving behavior, with self-control as a moderating variable among MSME entrepreneurs. A quantitative study was conducted from August to October 2025 to collect data using a structured survey with a sample of 183 MSMEs in Siak. The data were analyzed using a moderated regression model. The study shows that financial literacy and social influence significantly and positively impact saving behavior. Furthermore, self-control serves as a moderating variable, enhancing the relationships between financial literacy and saving behavior, as well as between social influence and saving behavior. This shows that higher self-control improves MSME actors' ability to apply financial knowledge and respond more effectively to social influence. Given these findings, the study highlights the need to incorporate self-control training in financial education and to use social frameworks to improve saving behavior among MSME entrepreneurs.
HOW PREVIOUS-YEAR BUSINESS STRATEGY SHAPES FIRMS' SUBSEQUENT CSR PERFORMANCE Kholifah, Siti Nur; Naimah, Zahroh
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
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.v10i2.758

Abstract

This study examines how previous-year business strategy shapes firms' corporate social responsibility performance in an emerging market such as Indonesia. Building on the RBV, we argue that a strategic orientation in the prior period configures resources and capabilities that materialise in CSR activities, disclosures, and scores. Using data from Indonesian firms listed on the Indonesia Stock Exchange from 2018 to 2023, business strategy is classified according to the Miles and Snow (1978) typology and operationalised using Bentley et al.'s (2013) six-ratio measure, collapsed into an analyser–defender dummy, and lagged by 1 period. CSR performance is captured using a GRI-based disclosure score. Baseline regressions show that lagged business strategy is positively associated with CSR performance, and this relationship remains robust when year fixed effects are included. However, it weakens once sector fixed effects are introduced. A split-sample analysis shows that the effect of lagged business strategy is strong and significant only for non–Scope 1 disclosers and largely vanishes for Scope 1 disclosers, where external pressures are higher. Overall, the findings suggest that prior-year business strategy functions as an important upstream driver of CSR. Still, its impact is contingent on institutional and disclosure environments, particularly the degree of carbon transparency.
THE ROLE OF BUDGET PARTICIPATION IN ENHANCING MANAGERIAL PERFORMANCE OF LOCAL GOVERNMENT AGENCIES MEDIATED BY JOB SATISFACTION Irianto, Okto; Manuhutu, Fenty Yoseph; Mattulada, Andi; Muliati, Muliati; Jamaluddin, Jamaluddin; Usman, Ernawaty; Usman, Rudy
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
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.v10i2.776

Abstract

Despite extensive research on budget participation and managerial performance, critical gaps remain regarding the psychological mechanisms through which participation influences performance, particularly in public sector contexts where fiscal decentralization is formal rather than operational. This issue is especially pronounced in Indonesian Special Autonomy regions, where substantial fiscal transfers coexist with persistent performance and accountability challenges. This study investigates whether behavioral engagement mechanisms or structural fiscal arrangements play a more decisive role in shaping managerial performance in Merauke Regency, South Papua. Using cross-sectional survey data from 346 structural officials across 26 government agencies and analyzed through Partial Least Squares–Structural Equation Modeling (PLS-SEM), the results show that budget participation significantly enhances job satisfaction (β = 0.326, p < 0.001) and managerial performance (β = 0.554, p < 0.001). Job satisfaction partially mediates this relationship, accounting for 21% of the total effect. In contrast, fiscal decentralization exhibits no significant effect on either job satisfaction or managerial performance. These findings highlight that, within transitional governance and Special Autonomy contexts, behavioral mechanisms embedded in participatory processes exert stronger influence on performance than formal structural decentralization. By demonstrating the limited effectiveness of fiscal decentralization in the absence of genuine operational autonomy, this study extends goal-setting theory and the two-factor theory to underexplored public-sector contexts. It provides policy-relevant insights for improving governance performance beyond structural reform alone.
THE ROLE OF ENVIRONMENTAL ASSURANCE IN THE RELATIONSHIP BETWEEN BOARD CHARACTERISTICS AND ENVIRONMENTAL DISCLOSURE Febrianti, Agita Dini; Sari, Maylia Pramono
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
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.v10i2.790

Abstract

This study analyzes the influence of board characteristics on environmental disclosure and examines the role of environmental assurance in moderating this influence in non-financial enterprises in Southeast Asia during 2020-2024, using panel data regression with a Fixed-Effects Model. Environmental disclosures are measured through Refinitiv ESG's environmental pillar score, while board characteristics are represented by board size, board independence, and board gender diversity. The results showed that board gender diversity had a positive and significant impact on environmental disclosure, whereas board size and board independence did not. Environmental assurance significantly moderates the relationship, attenuating the influences of board size and gender diversity on environmental disclosure. This study contributes to the corporate governance and environmental disclosure literature by providing empirical evidence that assurance does not amplify governance-driven disclosure incentives; instead, it addresses legitimacy challenges and safeguards corporate reputation, rather than expanding environmental reporting. Regulators and standard-setters should consider that environmental assurance moderates the influence of board gender diversity on environmental disclosure. The findings suggest that assurance does not amplify governance-driven disclosure incentives, suggesting that assurance may primarily serve a legitimacy-oriented function rather than directly expanding environmental disclosure.
HOW TAX AVOIDANCE, TAX RISK, AND FINANCIAL DECISIONS SHAPE FIRM VALUE IN INDONESIA UNDER SALES GROWTH MODERATION Anggraeny, Dian; Solikhah, Badingatus
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
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.v10i2.792

Abstract

The valuation impact of corporate tax behavior remains inconclusive in prior research, particularly in emerging markets, where institutional quality, transparency, and investor sophistication differ from developed economies. This research investigates the impact of tax avoidance, tax risk, capital structure, and dividend policy on firm value, while also exploring how sales growth may moderate these associations. Using panel data on non-financial companies listed in Indonesia from 2020 to 2024, the initial dataset covered 4,250 firm-year observations (850 firms over five years). After applying data availability and screening criteria, the final sample consisted of 2,471 firm-year observations. The study employs a fixed effects regression model to control for firm-specific heterogeneity and tests eight hypotheses. The findings show that tax avoidance and tax risk do not significantly affect firm value, while capital structure increases firm value, and dividend policy shows a negative effect. Sales growth strengthens the negative effect of tax avoidance and reinforces the positive effects of capital structure and dividend policy. Overall, financing and payout policies appear more influential in firm valuation than tax behavior, while growth conditions provide an important contextual influence in emerging markets.
THE INFLUENCE OF TAX AVOIDANCE AND ESG PERFORMANCE ON RIIL EARNINGS MANAGEMENT WITH CARBON TAX MODERATOR Laiman, Sean Jonathan; Handoko, Jesica
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
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.v10i2.807

Abstract

This study investigates the influence of tax avoidance and Environmental, Social, and Governance (ESG) performance on real earnings management while examining the moderating roles of carbon tax exposure and ESG Leader status. Unlike accrual-based earnings management, real earnings management is more difficult to identify and may cause persistent distortions in firms' operational decisions, making it a critical focus of this study. This study employs a quantitative research design using secondary data derived from the annual financial statements and sustainability reports of companies listed on the Indonesia Stock Exchange. The research sample comprises 45 firms with the highest ESG ratings included in the IDX Kehati Index over the 2022–2024 period. The data were analyzed using linear regression with moderation testing. The empirical findings reveal that tax avoidance has a negative and significant effect on real earnings management, indicating that firms engaging in higher tax avoidance tend to exercise greater caution in manipulating real activities, possibly because of heightened regulatory oversight. In contrast, ESG performance does not exhibit a significant relationship with earnings management, suggesting that ESG implementation among Indonesian public companies may remain symbolic rather than substantively embedded in accounting and operational policies. Carbon tax exposure significantly moderates the relationship between tax avoidance and earnings management by reversing the relationship in a positive direction, implying that increased cost pressures from carbon regulation encourage firms to intensify earnings management as a strategic response. However, the carbon tax does not moderate the association between ESG performance and earnings management, indicating a lack of integration between sustainability initiatives and regulatory mechanisms. Furthermore, ESG Leader status does not moderate the effects of tax avoidance or ESG performance on earnings management.
DO INSTITUTIONAL AND FAMILY OWNERSHIP INFLUENCE TAX AGGRESSIVENESS? EVIDENCE FROM INDONESIAN MANUFACTURING FIRMS ON THE INDONESIAN STOCK EXCHANGE IN 2019-2023 Putra, Mohamad Raffi Cendika; Parwati, Ni Made Suwitri; Furqan, Andi Chairil; Abdullah, M. Ikbal
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
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.v10i2.818

Abstract

This research investigates the impact of institutional and family shareholding structures on corporate tax aggressiveness, while evaluating the role of ownership structures as a control mechanism in mitigate tax avoidance. The methodological framework is based on a quantitative approach, with multiple linear regression as the primary analytical tool for evaluating the influence of independent variables on the dependent construct in Stata 17.0. Using a purposive sampling approach, the final research dataset comprises 90 firm-year observations from 18 manufacturing entities that maintained continuous listings on the Indonesia Stock Exchange between 2019 and 2023. Tax aggressiveness is proxied by the Effective Tax Rate (ETR). The findings reveal that family ownership has no significant impact on tax aggressiveness, suggesting that family involvement in the ownership structure has yet to suppress tax avoidance effectively. Similarly, institutional ownership does not significantly influence tax aggressiveness, suggesting that institutional investors have not served as an effective monitoring mechanism for corporate fiscal policies. Theoretically, these results confirm the relevance of Agency Theory Type II in explaining the role of majority shareholders, specifically institutional and family entities, in overseeing corporate decisions to prevent tax avoidance. Practically, this study provides insights for regulators, investors, and corporate management in designing governance frameworks and ownership structures that promote tax compliance while minimizing legal and reputational risks.
FIRM REPUTATION UNDER PRESSURE: ESG CONTROVERSIES, BOARD GOVERNANCE, AND THE MODERATING ROLE OF ESG PERFORMANCE IN ASEAN-5 Zulfani, Anisa; Solikhah, Badingatus
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
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.v10i2.819

Abstract

This study aims to analyze the impact of ESG controversies, board independence, and gender diversity on corporate reputation in the ASEAN-5 region, as well as to evaluate the moderating role of ESG performance in this relationship. This study uses 2,896 observations of non-financial companies during the period 2020–2024 and applies panel data regression with the Fixed Effects Model and PCSE. The results show that ESG controversies have a significant negative effect on corporate reputation, board independence has a significant positive effect, while gender diversity has a significant negative effect. The moderation analysis indicates that ESG performance mitigates the negative impact of ESG controversies, weakens the positive influence of board independence, and strengthens the relationship between gender diversity and corporate reputation. Robustness tests confirm the consistency of the results. Overall, these findings show that the influence of board characteristics and ESG controversies on corporate reputation is affected by the level of ESG performance.
DIGITAL TRANSFORMATION IN MSME BOOKKEEPING SYSTEM: IMPACTS ON ACCURACY AND FINANCIAL DECISION-MAKING Sartono, Sartono; Kriatiawati, Endang; Setiawan, Aris
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
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.v10i2.820

Abstract

MSMEs in Indonesia now need to undergo digital transformation to increase their operational efficiency and competitiveness. Inaccurate accounting frequently results in poor financial choices, which might put the company's survival at risk. This study seeks to investigate how digital transformation in bookkeeping systems can enhance the correctness of financial data and aid MSMEs in making better financial decisions. To explore the links between variables, a quantitative research method using SEM was utilized. Random sampling was the sampling method utilized, with a population of 164,364 MSMEs in West Kalimantan Province. With a 0.05 significance level, the Isaac and Michael formula was used to calculate the minimum sample size, which came out to be 140. But this study included 250 MSMEs in total to guarantee data reliability and representativeness. According to the data, digital literacy and transformation have a beneficial and substantial impact on the correctness of bookkeeping. The connection between digital transformation and bookkeeping accuracy is not, however, moderated by digital literacy. In addition, the data show that the accuracy of bookkeeping greatly impacts the caliber of financial choices made by MSMEs. This study contributes by demonstrating that digital transformation improves bookkeeping accuracy independently of digital literacy levels, highlighting the usability of digital accounting systems in low-skill environments.
CAPABILITY AND ARROGANCE EXACERBATE FINANCIAL STATEMENT FRAUD: EVIDENCE FROM INFRASTRUCTURE COMPANY IN INDONESIA Anisa, Fitri; Rahmadhani, Sari
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
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.v10i2.821

Abstract

This research examines financial statement fraud within Indonesia’s infrastructure, property, and real estate sectors. The study analyzes the influence of Pressure, Opportunity, and rationalization on fraud tendencies, while testing Capability and arrogance as moderating variables under the Fraud Pentagon framework. Using a quantitative approach, 236 observations from companies listed on the Indonesia Stock Exchange (2021–2025) were analyzed using PLS-SEM. Results indicate that Pressure and Opportunity significantly impact fraud potential. Furthermore, Capability and arrogance strengthen the Pressure to commit financial statement fraud. However, rationalization shows no significant effect, and neither Capability nor arrogance successfully moderates the relationship between opportunity or rationalization and fraud tendencies. These findings suggest that fraud in these sectors is primarily driven by external financial pressures and internal control weaknesses, exacerbated by managerial power and ego. This study implies that firms must enhance internal oversight and auditor quality to mitigate risks. These results provide critical insights for regulators and investors in evaluating corporate integrity within high-complexity industries.

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