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Edward Fazri
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Program Studi Magister Akuntansi Pascasarjana Universitas Sultan Ageng Tirtayasa Jalan Raya Jakarta Km 4, Panancangan, Cipocok Jaya, Kota Serang, Banten 42124
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INDONESIA
JURNAL RISET AKUNTANSI TIRTAYASA
Published by Universitas Sultan Ageng Tirtayasa
ISSN : 25487078     EISSN : 26564726     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Riset Akuntani Tirtayasa (JRA TIRTAYASA) is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of Accounting research. Tirtayasa Research Journal of Accounting is intended to be the journal for publishing articles reporting the results of research on Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 134 Documents
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Pengaruh Pengendalian Internal, Good Governance, dan Ketaatan Standar Akuntansi Terhadap Kecenderungan Fraud Anabela Triyana
JURNAL RISET AKUNTANSI TIRTAYASA Vol 10, No 1 (2025): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v10i1.35751

Abstract

Fraud remains a serious problem in government, including in regional government work units that manage the state budget. This study aims to determine the effect of internal control, good governance, and compliance with accounting standards on the likelihood of fraud. This study uses a quantitative method with a descriptive approach. The study population was work units under the jurisdiction of the Kantor Pelayanan Perbendaharaan Negara (KPPN) in Bandung City. The sampling technique used was purposive sampling. The results show that, partially, internal control and good governance do not affect the likelihood of fraud. Conversely, compliance with accounting standards does affect the likelihood of fraud. However, simultaneously, all three variables have a significant effect on the likelihood of fraud.
AUDIT MANAJEMEN ATAS FUNGSI AKUNTANSI PADA PT. PARADOR PROPERTY MANAGEMENT Dirvi Surya Abbas; Ananta Pasya Octaviani; Zachrasari Laksono; Galuh Putri Maharani; Diva Septy Annisa; Marisa Harahap; Anindya Ramadhani; Rima Dwi Amanda; Pingkan Pramudita Putri
JURNAL RISET AKUNTANSI TIRTAYASA Vol 10, No 1 (2025): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v10i1.39039

Abstract

This study examines the implementation of management audit on the accounting function at PT Parador Property Management. Large companies require effective management to ensure operational continuity and sustainability. Accounting plays a strategic role by providing accurate and relevant information to support decision-making. However, despite established standards, accounting functions may not always operate efficiently and effectively, necessitating management audit. This research aims to identify strengths and weaknesses in PT Parador Property Management’s accounting system and provide recommendations for improvement. Data were collected through a case study using field research (interviews and questionnaires), library research (documents and literature), and online research (journals and reports). Findings indicate that the company has a clear organizational structure with well-defined job descriptions, detailed operational procedures, regular verification of assets and liabilities, accurate cash transaction recording, and timely financial reporting. Employee training enhances performance, yet the absence of periodic rotation in the finance department poses risks such as limited skill development, decreased motivation, and potential fraud. The study highlights the importance of management audit as a control instrument to optimize accounting functions and support sustainable business operations, providing insights for companies and researchers in the property sector
Fostering Digital Interest Among Accounting Students: The Influence of Computer Anxiety and Computer Self-Efficacy on the Use of Accounting Software Tri Wahyuni Sukiyaningsih; Kodriyah Kodriyah; Imas Kusuma
JURNAL RISET AKUNTANSI TIRTAYASA Vol 11, No 1 (2026): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v11i1.41954

Abstract

The digital transformation in the field of accounting requires students to possess the skills to operate accounting software as preparation for entering the workforce. However, students’ interest in using accounting software is influenced by various psychological factors, including computer anxiety and computer self-efficacy. This study aims to analyze the influence of computer anxiety and computer self-efficacy on accounting students’ interest in using accounting software. The study employs a quantitative approach using primary data collected through a questionnaire distributed to 117 active students in the Accounting Program at Serang Raya University who have taken or are currently taking the Accounting Software course. Data analysis was conducted using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS 4 software. The test results showed that all indicators met the criteria for validity and reliability. An Adjusted R-Square value of 0.920 indicates that the model has a very strong ability to explain the variation in student interest. The results of the hypothesis testing show that computer anxiety has a significant effect on students’ interest in using accounting computer applications, while computer self-efficacy has a positive and significant effect on students’ interest. These findings indicate that addressing psychological factors and boosting students’ confidence in their computer skills are key factors in increasing their interest in and readiness to master accounting software. This study has implications for higher education institutions to develop practice-based learning strategies that can boost students’ self-confidence while minimizing their anxiety about using technology.
Required to Use, Willing to Comply? Coretax Acceptance and Taxpayer Compliance in Banten Lisa Arisa; Siti Sofiyah
JURNAL RISET AKUNTANSI TIRTAYASA Vol 11, No 1 (2026): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v11i1.42445

Abstract

Beginning in the 2026 tax year, the Directorate General of Taxes (DGT) requires all Indonesian taxpayers to administer their rights and obligations exclusively through Coretax, the integrated core tax administration system that replaces DJP Online, e-Filing, and e-Form. Unlike the earlier generation of voluntary electronic tax services, Coretax constitutes a mandatory technology whose use is legally compelled rather than freely chosen. This condition raises a central question that motivates this study: when adoption is obligatory, do the classic acceptance predictors still shape taxpayers' willingness to comply? Drawing on the core constructs of the Unified Theory of Acceptance and Use of Technology (UTAUT), this study proposes a parsimonious model in which performance expectancy, effort expectancy, and facilitating conditions shape behavioral intention, which in turn shapes taxpayer compliance. The study adopts a quantitative survey design with purposive sampling of individual taxpayers in the Province of Banten who have filed their annual tax return through Coretax, with data to be analyzed using partial least squares structural equation modeling (PLS-SEM). This article develops the study's theoretical foundation, hypotheses, and research design; empirical estimation with survey data constitutes the subsequent stage of the research.

Page 14 of 14 | Total Record : 134

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