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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 215 Documents
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FINANCIAL PERFORMANCE: GOVERNANCE, RISK, COMPLIANCE AND DIGITAL TRANSFORMATION Muhamad Muslih; Muhammad Naufal Hisyam Fajari
JRAK Vol 18 No 2 (2026): 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.v18i2.57976

Abstract

The disparity between aggregate banking profitability and individual bank performance, coupled with inconclusive evidence on Governance, Risk, Compliance, and Digital Transformation, necessitates further investigation. The study aims at examining their effects on the financial performance of conventional commercial banks listed on the Indonesia Stock Exchange during 2020–2024. Using 80 firm-year observations, this study employs a Random Effects Model with cluster-robust standard errors. Financial performance is measured by Return on Assets (ROA), while Governance is represented by the Board of Directors, Audit Committee, and Independent Board of Commissioners; Risk by the Non-Performing Loan (NPL) ratio; Compliance by a Compliance Disclosure Index based on GRI Standards 2021; and Digital Transformation by a Digital Transformation Index. The results show that NPL and Digital Transformation negatively affect ROA, while Governance, Compliance, CAR, and OEtOI have no significant effects. The study provides an integrated assessment of these factors in Indonesian banking.
BEYOND INTERNAL AUDITOR COMPETENCE: THE CRITICAL ROLE OF DUE PROFESSIONAL CARE IN FRAUD PREVENTION Lina Yulianti; Winwin Yadiati; Ramadhani Irma Tripalupi; Irfan Sophan Himawan
JRAK Vol 18 No 2 (2026): 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.v18i2.58501

Abstract

The management of zakat funds requires robust fraud prevention mechanisms to ensure accountability, transparency, and public trust. However, the relative importance of specific auditor attributes, particularly Internal Auditor Competency and Due Professional Care, in strengthening fraud prevention within Islamic organizations remains underexplored. The study aims at examining and comparing the influence on Fraud Prevention in BAZNAS provincial offices in Indonesia. A quantitative approach was used; this study surveyed internal auditors from BAZNAS provincial offices across Indonesia and conducted data analysis using PLS-SEM. The results demonstrate that both Internal Auditor Competency (IAC) and Due Professional Care (DPC) positively and significantly influence Fraud Prevention (FP). Furthermore, DPC has a stronger influence on Fraud Prevention than Internal Auditor Competency. These findings suggest that effective Fraud Prevention depends not only on auditors’ technical capabilities but also on their ability to exercise professional care throughout the audit process.
OPEN BANKING SERVICE DEVELOPMENT STRATEGY TO ENHANCE DIGITAL ECOSYSTEM COLLABORATION Alvian Lisiadi; Dodie Tricahyono
JRAK Vol 18 No 2 (2026): 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.v18i2.58706

Abstract

Indonesia’s Open Banking sector has grown rapidly under the National Open API Payment Standard (SNAP). The Payment System Blueprint (BSPI) 2025/2030 and the 2022 Personal Data Protection Law have governance gaps affecting financial data integrity and regulatory compliance within banking accounting information systems (AIS). This study aims at mapping the ecosystem’s governance architecture, identifying external driving forces, and proposing reconfiguration strategies for digital collaboration. A qualitative case study design was used, drawing on ten purposively selected informants from industry associations, banks, and fintech Payment Service Providers, and analysed thematically using NVivo 15. Findings reveal a multi-layered orchestration structure: Bank Indonesia as macro-orchestrator, ASPI as a meso-actor Self-Regulatory Organization, banks as micro-orchestrators, and fintech as ecosystem enablers, connected through five value flows in which trust is the fundamental precondition. The study contributes an unmodelled meso-actor SRO layer to Business Ecosystem Architecture theory and seven grounded reconfiguration strategies for Indonesia’s Open Banking governance.
REDESIGNING CHART OF ACCOUNTS FOR ISAK 35 AND COSO INTERNAL CONTROL IN EDUCATIONAL FOUNDATIONS Iseu Anggraeni; Aditya Achmad Fathony; Della Agustina; Muhammad Iqbal; Ghina Farida Ramadhani
JRAK Vol 18 No 2 (2026): 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.v18i2.59367

Abstract

Indonesian educational foundations frequently struggle to comply with ISAK 35 and maintain robust internal controls due to inadequate Chart of Accounts (COA) architectures (research problem). The study aims at evaluating the current COA of Bale Bandung Educational Foundation against ISAK 35 standards and the COSO internal control framework (objectives). A qualitative case study design was used; empirical data were gathered through observations, semi-structured interviews, and document analysis, and analyzed via an integrated GAP Analysis and COSO lens (method). The findings identify 10 structural gaps: two critical, four high-priority, and four moderate, primarily stemming from unclassified net assets and commingled restricted funds (finding). This study contributes a novel, account-level diagnostic framework linking compliance gaps directly to internal control vulnerabilities, alongside an empirically grounded COA redesign model to improve nonprofit reporting transparency and stewardship.
INVESTMENT PROPERTY AS ACCOUNTABILITY INFRASTRUCTURE: A CASE STUDY OF PSAP 17 IMPLEMENTATION IN DKI JAKARTA Jatnika Dwi Asri; Siti Mundiroh; Dedeh Maryani; Saiful Rafiq; Nurul Amanda; Sity Daud; Syakiran Syakiran
JRAK Vol 18 No 2 (2026): 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.v18i2.63320

Abstract

Indonesia’s 24.66% reduction in Transfers to the Regions for 2026 compels subnational governments to identify fiscal resources beyond central transfers. DKI Jakarta experienced the largest reduction (50.04%) despite maintaining Indonesia’s third-highest degree of fiscal decentralization (69.56%). The study aims at examining the implementation of Government Accounting Standard Statement No. 17 (PSAP 17) on investment property by DKI Jakarta’s Regional Asset Management Agency. A qualitative case-study design was used; data were collected through semi-structured interviews with five agency officials and document analysis and subsequently analyzed using ATLAS.ti. The findings indicate that PSAP 17 has been implemented effectively and in accordance with applicable regulations. Its implementation strengthens accountability infrastructure through supportive systems, although challenges remain concerning asset status and contractual agreements. This study links PSAP 17 to public accountability theory, proposes a replicable implementation model, recommends strengthening e-BMD, publishes information on idle assets, and improves human-resource capacity to enhance regional asset governance.

Page 22 of 22 | Total Record : 215

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