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Prodi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Malikussaleh Kampus Bukit Indah, Desa Blang Pulo Kec. Muara satu Kota Lhokseumawe Kode Pos 24353
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INDONESIA
Jurnal Akuntansi dan Keuangan
Published by Universitas Malikussaleh
ISSN : 23014717     EISSN : 2716022X     DOI : 10.29103
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other
urnal Akuntansi dan Keuangan P-ISSN 2301-4717 E-ISSN 2716-022X is a open-access, peer-reviewed scientific journal published online through an Open Journal System. This journal is published by the Department of Accounting Faculty of Economics and Business, Malikussaleh University, Aceh Utara, Indonesia. Jurnal Akuntansi dan Keuangan is published every year twice, February and August. Jurnal Akuntansi dan Keuangan as a medium for disseminating research results from researchers, lecturers, and practitioners in the field of Accounting. JAK receives articles from researchers from lecturers, students and practitioners in the field of Accounting that have never been published in other journals, articles can be in the form of theoretical studies or research results written in Indonesian or English. Focus and Scope Jurnal Akuntansi dan Keuangan covered various of research approach, namely: quantitative, qualitative and mixed method. Jurnal Akuntansi dan Keuangan focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial Accounting Public Sector Accounting Sharia Accounting Auditing Forensic Accounting Behavioral Accounting (Including Ethics and Professionalism) Accounting Education Taxation Capital Markets and Investments Accounting for Banking and Insurance Accounting for SMEs Accounting Information Systems Environmental Accounting Accounting for Rural Credit Institutions
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 236 Documents
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Implementation of Performance-Based Budgeting in Enhancing Public Sector Performance Accountability Yasmine Salwa Hana Hafidzhah; Redream A Yolanda; Frasiska Dwi Lestari; Putri Rahayu; Masiyah Kholmi
Jurnal Akuntansi dan Keuangan Vol. 14 No. 2 (2026): Jurnal Akuntansi dan Keuangan: September 2026
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v14i2.25719

Abstract

This study examines the implementation of Performance-Based Budgeting (PBB) in enhancing public sector performance accountability through a Systematic Literature Review (SLR). Using the PRISMA framework, this study systematically analyzes 31 peer-reviewed articles from national and international journals. The findings show that PBB contributes positively to performance accountability, particularly when supported by high-quality performance indicators, strong institutional commitment, and effective utilization of performance information. However, the implementation of PBB is often still administrative and symbolic in nature. This study contributes by providing a structured synthesis of empirical findings and highlighting the role of flexible budgeting as an integral component of PBB in the public sector.
Determinants of Tax Avoidance by Firm Size and Return on Assets Izzati Nugrahaeni; Adrian Ramdhani; Avqila Putri Meylani; ⁠Alya Khoirunnisa; ⁠Nenda Marliani
Jurnal Akuntansi dan Keuangan Vol. 14 No. 2 (2026): Jurnal Akuntansi dan Keuangan: September 2026
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v14i2.26098

Abstract

Tax avoidance has become a critical phenomenon that undermines government revenue, particularly in the energy sector, which is characterized by high profitability and complex transactions. However, previous research has shown inconsistent findings regarding the effects of firm size and return on assets (ROA) on tax avoidance. This study empirically tests the effects of firm size and ROA on tax avoidance among companies in the oil, gas, and coal subsectors listed on the Indonesia Stock Exchange during 2019–2023. Using descriptive and confirmatory methods with secondary data from annual financial reports, the sample was selected via purposive sampling, resulting in 58 companies (290 observations). Tax avoidance is measured by the effective tax rate (ETR), firm size by the natural logarithm of total assets, and ROA by the ratio of net income to total assets. Regression analysis indicates that, when analyzed individually, firm size does not significantly affect tax avoidance (sig. 0.337 > 0.05), whereas ROA has a positive and significant effect (sig. 0.011 < 0.05). When analyzed simultaneously, both variables have a significant effect, with a coefficient of determination of 2.3%. In conclusion, firm size does not determine the level of tax avoidance, as oversight and reputation play a more dominant role. High profitability actually encourages management to engage in tax avoidance to maintain net income. These findings support agency theory, which suggests agents tend to act opportunistically.
The Influence of the Korean Drama The Auditors on Accounting Students’ Understanding of Professional Ethics and Fraud Detection Karina Anggraini; Mochamad Solichin
Jurnal Akuntansi dan Keuangan Vol. 14 No. 2 (2026): Jurnal Akuntansi dan Keuangan: September 2026
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v14i2.26472

Abstract

This study investigates the impact of exposure to the Korean drama The Auditors on accounting students’ understanding of professional ethics and fraud detection. The growing popularity of professional-themed Korean dramas among Generation Z highlights their potential as informal learning media. However, empirical evidence regarding their role in accounting education remains limited, particularly in integrating ethical understanding and fraud awareness. This study addresses this gap by investigating whether exposure to The Auditors enhances students’ understanding of professional ethics and fraud detection. A quantitative approach was employed using primary data collected through questionnaires from 180 accounting students in the Special Region of Yogyakarta who had watched the drama. The data were analyzed using Structural Equation Modeling (SEM) with SmartPLS. The results indicate that exposure to The Auditors has a positive and significant effect on students’ understanding of both professional ethics and fraud detection. This study contributes to the accounting education literature by demonstrating that narrative-based visual media can enhance conceptual understanding and support the internalization of professional values.
E-Commerce Tax Integration and Marketplace Seller Compliance: The Roles of Literacy and Trust Michael Michael; William Widjaja; Prita Karina Diandra
Jurnal Akuntansi dan Keuangan Vol. 14 No. 2 (2026): Jurnal Akuntansi dan Keuangan: September 2026
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v14i2.27112

Abstract

This study examines how e-commerce tax system integration influences tax compliance among indonesian marketplace sellers by testing digital tax literacy as a mediator and trust in the digital tax system as a moderator. Data were collected through a quantitative survey of 166 active sellers on Shopee, Tokopedia, TikTok Shop, and Lazada using purposive sampling and analysed with Partial Least Squares Structural Equation Modeling in SmartPLS. The results show that e-commerce tax system integration positively affects digital tax literacy (β = 0.442, p < 0.001) and tax compliance (β = 0.171, p = 0.005). Digital tax literacy positively affects tax compliance (β = 0.231, p = 0.002) and partially mediates the relationship between system integration and compliance (β = 0.102, p = 0.005). Trust significantly moderates this relationship, but its negative interaction effect (β = −0.225, p < 0.001) indicates that higher trust reduces the marginal influence of system integration. Theoretically, the findings connect TAM and TPB by demonstrating that technological integration improves compliance through capability development, while trust operates as a boundary condition. Practically, tax authorities and marketplace operators should combine system integration with targeted digital tax education, transparent data governance, and accessible user support.
Financial Reporting Quality of State Secondary Schools: A Mediation-Moderation Analysis in Central Kalimantan, Indonesia Muhammad Berri Waldy; Wahyudin Nor; Sarwani Sarwani
Jurnal Akuntansi dan Keuangan Vol. 14 No. 2 (2026): Jurnal Akuntansi dan Keuangan: September 2026
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v14i2.27779

Abstract

This study investigates how External Pressure and HR Competence affect school financial reporting quality, with the Internal Control System as a mediating variable and the Accounting Information System as a moderating variable. The setting is BOS fund management in state secondary schools under Central Kalimantan Province, a region ranked among the three provinces with the highest indications of BOS fund misuse in the 2023 Integrity Assessment Survey (SPI) conducted by Indonesia's Corruption Eradication Commission. Prior studies have reported inconsistent findings, and none has simultaneously examined the mediating role of internal control and the moderating role of accounting information systems in this context. Integrating Institutional Theory, Contingency Theory, and the Resource-Based View, the study tests eight hypotheses covering direct, mediation, and moderation relationships. A census of 300 schools yielded 258 usable responses (86 percent), which were analyzed using PLS-SEM with SmartPLS 4.1.1.4. External Pressure and HR Competence significantly strengthen the Internal Control System but have no direct effect on financial reporting quality. The Internal Control System fully mediates both relationships and emerges as the dominant determinant, explaining 73.4 percent of the variance in financial reporting quality. The Accounting Information System does not moderate this relationship. These findings position internal control as the central mechanism through which institutional pressure and human resource competence are translated into financial reporting quality.
Organizational Readiness, External Pressure, and Top Management Support in Cloud Accounting Adoption: Empirical Study on SMEs in Pekanbaru. Ahmad Sarijal; Ruhul Fitrios; Aunurrafiq Aunurrafiq; Emrinaldi Nur D.P
Jurnal Akuntansi dan Keuangan Vol. 14 No. 2 (2026): Jurnal Akuntansi dan Keuangan: September 2026
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v14i2.26566

Abstract

This study analyzes the influence of organizational readiness, external pressure, and top management support on cloud accounting adoption among MSMEs in Pekanbaru. Despite offering benefits such as operational efficiency, real-time data access, and cost savings, adoption levels remain low. Using a quantitative approach and purposive sampling, the study involved 384 MSMEs, with 347 valid responses collected through structured questionnaires. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that the three factors influence adoption. This highlights the importance of resources, environmental pressure, and managerial commitment in driving digital transformation among MSMEs. The study offers practical insights for MSMEs and policymakers to speed up cloud accounting adoption.

Page 24 of 24 | Total Record : 236

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