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INDONESIA
Jurnal Riset Akuntansi Kontemporer
Published by Universitas Pasundan
ISSN : 20885091     EISSN : 25976826     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi Kontemporer invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Corporate governance: accounting/finance; Ethical issues in accounting and financial reporting; Corporate finance; Investments, derivatives; Banking; Capital markets in emerging economies
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 190 Documents
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ENVIROMENTAL GOVERNANCE, LOCAL WISDOM, AND FINANCIAL SUSTAINABILITY: EMPOWERING WOMEN ENTREPENUEURS IN SOUTH SUMATERA Andriana, Isni; Ahmad Maulana, Ahmad Maulana; Badia Perizade, Badia Perizade; Umi Kalsum, Umi Kalsum; Thamrin, Kemas; Rifanka, Namira
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.22164

Abstract

Indonesia's economic growth has been significantly driven by women entrepreneurs in SMEs, which are vital for job creation and income generation. However, these enterprises face challenges in scaling and sustainability, influenced by social, environmental, economic, and governance factors. This study explores the mediating role of local wisdom in village environmental governance for the financial sustainability of women-led SMEs in South Sumatera, using the Triple Bottom Line (TBL) framework. A survey-based approach collected data from women entrepreneurs in formal and informal sectors, analyzed using Partial Least Squares (PLS) with Smart-PLS software. Findings reveal that local wisdom positively impacts financial sustainability through environmental governance, reinforcing the TBL’s emphasis on economic, social, and environmental balance. The study underscores the role of women entrepreneurs in fostering sustainable business practices and contributes to green entrepreneurship literature, calling for further research on sustainability-driven entrepreneurship in Indonesia.
CULTURAL INFLUENCE AND COMPLIANCE: MSME'S ADOPTION OF FAS MSME’S FOR FINANCIAL REPORTS Ida Ayu, Ratih Manuari; Made, Laksmi Sena Hartini; Putu, Ayu Diah Widari Putri; Laoh, Andre; Ni Made , Karisma Indiani
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.22508

Abstract

Many MSMEs in Bali are still unaware of the Financial Accounting Standards for MSMEs (FAS MSMEs), which are crucial for decision-making. Limited human resources hinder their ability to prepare structured financial reports. This study examines the influence of perceived benefits and obstacles on MSMEs' intention to adopt FAS MSMEs, with Menyama Braya as a moderating variable. Based on 200 MSME respondents using Moderated Regression Analysis (MRA), the findings indicate that perceived obstacles and Menyama Braya positively affect the intention to adopt FAS MSMEs, and Menyama Braya also strengthens the impact of perceived obstacles. However, perceived benefits have no effect, nor does Menyama Braya moderate their influence. To enhance adoption intentions, the government and MSME associations can provide training, incentives, and assistance to help MSMEs overcome barriers without diminishing their urgency. The role of Menyama Braya suggests that community-based approaches, such as peer support and group education.
THE MODERATING EFFECT OF PROFITABILITY ON DIVIDEND POLICY IN INDONESIAN INFRASTRUCTURE COMPANIES Abdul Karim, Abdul Karim; Felina C Young, Felina C Young; Yuana Fasya Purnamasari, Yuana Fasya Purnamasari; Hendra Galuh Febrianto, Hendra Galuh Febrianto; Dhea Zatira, Dhea Zatira; Amalia Indah Fitriana, Amalia Indah Fitriana
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.22566

Abstract

Research on the dividend policy of infrastructure companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2023 is important, as this sector plays a vital role in economic growth. Infrastructure companies require substantial capital for long-term projects, so their dividend policies reflect a priority on profit allocation, both for reinvestment and distribution to shareholders. The study aims at providing insights into the factors influencing dividend policy in the sector. Using quantitative methods with panel data regression and moderation analysis, the authors analyzed 63 purposively sampled companies. The results showed that solvency and growth had no partial effect on dividend policy, whereas liquidity did. However, when tested simultaneously, three variables solvency, growth, and liquidity significantly affected dividend policy. Profitability only moderates the company's growth influence. These findings serve as a guide for policymakers and close the gap in previous research on the role of profitability as a moderation variable.
MENTAL ACCOUNTING: THE MEANING OF ‘BUWUHAN’ IN JAVANESE WEDDING TRADITION: AN ETHNOGRAPHIC STUDY Abdul Manan, Abdul Manan; Rusdiana Permanasari, Rusdiana Permanasari; Nanang Ari Utomo, Nanang Ari Utomo; Sujito, Sujito
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.22923

Abstract

The tradition of buwuhan, or donation, is integral to Javanese traditional wedding ceremonies. This practice not only functions as financial support but also reflects social values such as collectivism and reciprocity within the community. This study aims at identifying the mental accounting practices involved in the buwuhan tradition during Javanese weddings and to analyse the symbolic meaning of financial management related to buwuhan. The research adopted a qualitative approach using an ethnographic method, with data collected through direct observation, interviews, and analysis of relevant documents. The informants included traditional elders, community leaders, and individuals who had participated in the wedding procession. The main finding revealed that the practice of buwuhan is perceived as a form of kepotangan a social debt or reciprocal obligation. As a result, many households manage their budgets by prioritising the fulfilment of these obligations over other financial needs.
EVALUATING TAX INFORMATION SYSTEMS: IMPLICATIONS FOR MSME TAXPAYER COMPLIANCE AND THE ROLE OF TAX SOCIALIZATION Sofianty, Diamonalisa; Mat Udin, Noraza
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.23628

Abstract

Tax compliance remains a persistent challenge for Micro, Small, and Medium Enterprises (MSMEs), primarily due to limited knowledge and inadequate access to tax information. This study investigates the effect of tax socialisation on taxpayer compliance, with tax information systems serving as a mediating variable. A quantitative approach was employed, with data collected from 90 MSME owners through purposive sampling. Path analysis using SmartPLS revealed that tax socialisation has a positive and significant effect on tax compliance. Furthermore, tax information systems were found to partially mediate this relationship by enhancing access to and understanding of tax-related content. These findings underscore the importance of combining socialisation initiatives with user-friendly digital systems to boost compliance. Governments are encouraged to strengthen outreach programs and develop accessible information platforms tailored to the specific needs of MSMEs. Such initiatives are expected to improve voluntary compliance and reduce administrative burdens in the long term.
THE EFFECT OF INDEPENDENCE AND RESPONSIBILITY ON SUBORDINATE OBEDIENCE TO ENGAGE UNETHICAL BEHAVIOR: EXPERIMENTAL STUDY Lucyanda, Jurica; Pratiwi, Monica; Tahar, Amara
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.22636

Abstract

Research related to subordinate obedience to engage in unethical behavior is still limited and inconclusive because of the existence of superior pressure. Therefore, the following factors influence obedient subordinates to engage in unethical behavior. This study examines the influence of independence and responsibility on subordinates’ obedience due to pressure from superiors to engage in unethical behavior. The research method used a true experiment using a 2 x 2 factorial design between subjects. Data was analyzed using ANOVA. The results show that subordinates who lack independence and responsibility to their superiors are more likely to engage in unethical behavior. Additionally, the results show that subordinates who lack independence and responsibility in their superiors are more likely to engage in unethical behavior. This research contributes to the behavioral research literature by understanding the factors that influence unethical behavior decisions by subordinates under pressure from superiors in real-world workplace contexts.
HOW DO FINANCIAL LITERACY, RELIGIOSITY, AND MORAL SENSITIVITY INFLUENCE THE PREVENTION OF ONLINE LOAN USAGE? Putri, Dewi; Urumsah, Dekar
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.24190

Abstract

The rise of online loans has been a major concern in Indonesia’s financial technology sector, especially due to their growing influence on university students. This study investigated how financial literacy, religiosity, and moral sensitivity shaped students’ ability to resist using online loans, a vulnerable demographic increasingly targeted by digital lenders. A quantitative approach was adopted, applying the Crime Triangle from Routine Activity Theory and the GONE Theory as its theoretical framework. Data were collected from 186 respondents through purposive sampling. The results showed that all three factors significantly and positively influenced students’ resistance to borrowing online. This study was distinctive in combining psychological and moral aspects into a predictive model that had not yet been tested in the Indonesian context. The findings contribute to behavioral finance literature and provide practical guidance for policymakers, educators, and fintech regulators in minimizing students’ exposure to online lending traps.
UNDERSTANDING THE GOTRANSIT E-PAYMENT SYSTEM IN GREATER JAKARTA’S PUBLIC TRANSPORTATION: INSIGHTS FROM IDT AND UTAUT Rizkyntania, Garin; Baridwan, Zaki; Rahmanti, Virginia
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.25239

Abstract

The low adoption rate of GoTransit as a new e-payment method for KRL tickets highlights the need to understand the factors influencing users’ intention to use the system. This study aims at examining these factors by integrating the IDT and UTAUT models. An online survey was conducted with 188 respondents of GoTransit Jabodetabek users, selected using a purposive sampling method. The results showed that relative advantage, complexity, and perceived security significantly influenced the intention to use, while facilitating conditions did not. Gender was found to moderate the effect of relative advantage, but not complexity, facilitating conditions, or perceived security. Age moderated the effect of complexity, but not relative advantage, facilitating conditions, or perceived security. These findings imply that efforts to promote GoTransit adoption should focus on enhancing perceived benefits, simplifying usage, and improving security assurance, especially among different age and gender groups.
VISUALIZING SUSTAINABILITY IN ACCOUNTING: INTEGRATING PHOTOGRAPHY INTO ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) REPORTING Sugianto, Sugianto; Usman, Ernawaty; Usman, Asri; Adys, Himaya
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.25330

Abstract

Sustainability accounting has expanded beyond financial metrics to include environmental, social, and governance (ESG) dimensions. However, conventional ESG reports typically dominated by numerical indicators and textual descriptions, often fail to capture the emotional, symbolic, and cultural aspects that shape stakeholder understanding and engagement. This study aimed to explore the role of photography as both a narrative and an evidentiary tool in ESG reporting. Using a qualitative visual ethnography approach, the research analysed original photographs taken in urban and community settings to represent dynamics related to ESG, such as human–nature relationships, informal governance, and collective social actions. The images were collected through field immersion and contextual observation. Findings suggested that photography can enrich ESG reporting by adding emotional depth and ethical meaning, thereby enhancing communication and stakeholder connection. This study advocates for photography as a valid and verifiable method to support more inclusive and engaging sustainability disclosures.
GREENHOUSE GAS EMISSION AND THE SDGs: HOW ENVIRONMENTAL PERFORMANCE SHAPE CORPORATE VALUE Damas, Dading; Rahardja, Liana; Lawita, Florencia; Victoria, Nadia
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.25379

Abstract

The research problem arises from growing investor concern over the environmental risks of greenhouse gas (GHG) emissions and the long-term value of strong Sustainable Development Goals (SDGs) practices. This study examines the effect of GHG emissions and SDG practices on firm value, with environmental performance as a moderating variable. The sample includes manufacturing companies listed on the Indonesia Stock Exchange (IDX) that consistently participate in the PROPER program. using purposive sampling and multiple linear regression analysis, the findings show that GHG emissions negatively affect firm value, while sustainability practices have a positive effect. Furthermore, environmental performance strengthens both the negative effect of GHG emissions and the positive effect of SDG practices on firm value. These results emphasize the theoretical role of environmental and sustainability factors in firm valuation and provide practical implications for managers and regulators to view environmental initiatives as value drivers.

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