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INDONESIA
FINANCIAL : JURNAL AKUNTANSI
Published by Sekolah Tinggi Ilmu Ekonomi Sultan Agung
ISSN : 25024574     EISSN : 26862581     DOI : 10.37403
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal ini memuat hasil penelitian bidang ilmu ekonomi Akuntansi yang akan diterbitkan secara reguler setiap 6 bulan sekali yaitu pada bulan Juni dan Desember dengan memilih karya ilmiah terbaik dan layak dimuat. Jurnal ini dikelola oleh tim dosen akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 264 Documents
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PENGARUH PERSEPSI KORUPSI PAJAK DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KEPERCAYAAN OTORITAS PAJAK SEBAGAI VARIABLE MEDIASI Silvia Imelda Cendrawinata; Sri Andriani
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i2.754

Abstract

The research explores the effect of perceived tax corruption and the standard of tax services on taxpayer compliance, considering trust in tax authorities as a mediator. Indonesia continues to face challenges in achieving optimal tax compliance, despite its efforts to improve revenue collection. Negative public perceptions of tax corruption and inadequate service quality are identified as major barriers. Adopting a quantitative methodology, this study surveyed 48 individuals from the Kediri Young Entrepreneur (KYE) community. Questionnaires were used for data collection, which was then analyzed via Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS 4.0. The findings show that tax corruption perception has a significant negative effect on taxpayer compliance, while tax service quality has a significant positive effect. Additionally, trust in tax authorities functions as an significant mediator connecting the independent variables to taxpayer compliance. This indicates that even in the presence of tax corruption perceptions, strong citizens’ trust in the taxation institution can enhance voluntary compliance. This paper extends the literature by integrating these three variables into a single empirical model, emphasizing the importance of a trust-based approach in tax administration. The practical implication suggests that government tax agencies should focus on service improvement and anti-corruption efforts to rebuild public trust and boost compliance behavior. This research offers valuable insights for policymakers seeking to increase sustainable tax compliance through improved service delivery and enhanced institutional integrity.
TINJAUAN LITERATUR SISTEMATIS TENTANG CYBERSECURITY ACCOUNTING: INTEGRASI KEAMANAN SIBER DALAM AKUNTANSI DIGITAL Sibarani, Grace Fiftyrina; Kesuma, Sambas Ade; Nasution, Fahmi Natigor; Erwin, Keulana
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i2.808

Abstract

This study aims to provide a comprehensive understanding of the evolution of the concept of cybersecurity accounting, its underlying theories, the methodological approaches used in previous research, and identify research gaps for further development. A Systematic Literature Review (SLR) approach was used to analyze 15 Scopus and Elsevier-indexed scientific articles published between 2022 and 2025. The synthesis results indicate that cybersecurity accounting plays a strategic role in ensuring the integrity of financial reports, the reliability of digital audits, and compliance with data security policies. Theories such as Protection Motivation Theory (PMT), Neutralization Theory, and Stewardship Theory serve as the main frameworks in explaining individual behavior and organizational governance towards cyber risks. Meanwhile, the most widely used research method is a survey-based quantitative approach, followed by regression analysis models and empirical exploration. This study identified a research gap in the integration of artificial intelligence (AI) and machine learning (ML) to detect and prevent cyberattacks in accounting systems. Furthermore, cross-national studies and interdisciplinary approaches linking accounting security, ethics, and accountability are still limited. The findings are expected to enrich the literature and form the basis for developing more adaptive accounting security policies in the era of digital transformation.
PENGARUH GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE, DAN CARBON EMISSION DISCLOSURE TERHADAP PROFITABILITAS Dwi Wulandari, Natalia; Haryati, Tantina
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i2.816

Abstract

This study aims to examine the extent to which the implementation of environmental accounting (green accounting), environmental performance, and transparency in carbon emission disclosure affect the profitability of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023. A quantitative approach was used, utilizing secondary data obtained from the official IDX website and the official websites of the respective companies. Sample selection was carried out using purposive sampling based on predetermined criteria. Data analysis was conducted using panel data regression with the statistical software EViews version 12. The empirical results indicate that the implementation of green accounting practices and a high level of transparency in carbon emission disclosure have a positive and significant effect on company profitability, as measured by Return on Assets (ROA). Conversely, environmental performance on its own does not show a statistically significant effect. These findings suggest that the integration of environmental accounting is an effective mechanism for improving financial performance, whereas improvements in environmental performance and carbon emissions without aligned reporting and accountability may not directly impact the profitability of energy companies in Indonesia. Keywords: Green Accounting, Environmental Performance, Carbon Emission Disclosure, profitability
DETERMINANT OF FINANCIAL DISTRESS IN FOOD AND BEVERAGE COMPANIES Naura Bilqis Tasyakurina; Anik Yuliati
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i2.826

Abstract

This study aims to analyze and empirically test the effect of operating capacity, operating cash flow, and sales growth on financial distress in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023. In particular, this study wants to determine the effect of each variable partially or simultaneously on the company's financial distress condition. The approach used in this research is quantitative with descriptive methods. The sample was selected using purposive sampling technique, so that 60 financial reports were obtained from a total of 251 reports in the population. Thus, the sample data to be used in this study amounted to 60 which were calculated based on the total observation period consisting of 20 food and beverage companies for the 2021-2023 period. The data used is secondary data which is analyzed using the panel data regression method with the help of Eviews 12 software. The results showed that operating capacity and sales growth have no significant effect on financial distress. However, operating cash flow has a negative and significant effect on financial distress. Simultaneously, the three independent variables, namely operating capacity, operating cash flow, and sales growth, have an effect on financial distress.

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