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Published by Universitas Cenderawasih
ISSN : 19784848     EISSN : 26216787     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Keuangan Daerah (JAKD) merupakan jurnal peer review (peer-reviewed journal) yang dipublikasi oleh Universitas Cenderawasih, Fakultas Ekonomi dan Bisnis, Program Studi Akuntansi. JAKD merupakan forum informasi dan komunikasi penelitian akuntansi antara komunitas akademisi dan peneliti dengan praktisi akuntansi baik nasional maupun internasional. Terbit dua kali dalam setahun (Mei dan November), JAKD mempublikasikan artikel dalam bidang (namun tidak terbatas pada) akuntansi sektor publik, akuntansi manajemen, auditing, keuangan, dan sistem informasi. Bidang keuangan daerah dalam JAKD dititikberatkan pada praktik akuntansi dan pelaporan keuangan daerah.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 192 Documents
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Implementasi Bantuan Sosial Di Indonesia Dalam Kerangka Sustainable Development Goals Amrie Firmansyah; Dewi Darmastuti
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 21 No 1 (2026): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v21i1.5384

Abstract

This study examines the implementation of social assistance in Indonesia within the framework of the Sustainable Development Goals (SDGs) using audit-based evidence from the Semester II Summary of Audit Results (Ikhtisar Hasil Pemeriksaan Semester II/IHPS) for the period 2020-2024. A qualitative content analysis approach is employed to systematically identify recurring patterns of findings related to the implementation of social assistance programs. The analysis reveals persistent structural issues, including the quality and governance of beneficiary databases, targeting inaccuracies, suboptimal distribution of assistance, weaknesses in data control and updating mechanisms, limited integration of beneficiary data across programs, and deficiencies in validation and verification processes in education-related social assistance. These patterns indicate that challenges in social assistance implementation extend beyond policy design and span the entire policy implementation cycle. From a sustainability perspective, the identified issues are closely linked to efforts to reduce poverty, mitigate inequality, ensure inclusive access to education, and strengthen effective and accountable public institutions, as articulated in the SDGs. By relying exclusively on official audit documents as the data source, this study contributes to the literature by offering an institutional- and governance-oriented understanding of social assistance implementation grounded in systematic audit evidence rather than program-level performance evaluation. The findings underscore the importance of strengthening administrative capacity and institutional coordination to sustain social protection policies.
Pemetaan Permasalahan Struktural Bantuan Sosial Di Indonesia Amrie Firmansyah; Dewi Darmastuti
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 21 No 1 (2026): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v21i1.5385

Abstract

This study aims to map and synthesize social assistance problems in Indonesia based on the Audit Board of the Republic of Indonesia (BPK) Semester Audit Summary Reports (IHPS) for Semester II, covering the period 2020-2024. A scoping review approach was employed to identify recurring issues, key problem clusters, and interlinkages across the governance cycle of social assistance programs. The primary data source consists of IHPS BPK documents, while supporting evidence was drawn from academic articles selected through systematic inclusion and exclusion criteria, resulting in ten core articles for thematic synthesis. The analysis reveals that social assistance problems are recurrent and persistent, encompassing targeting inaccuracies, weaknesses in beneficiary data management, implementation challenges, deficiencies in distribution mechanisms, and ineffective internal controls and oversight. The synthesis indicates that these issues are interconnected and reflect structural weaknesses in social assistance governance rather than isolated technical or administrative shortcomings. The findings suggest that improvements in social assistance programs require a systemic governance approach, including strengthening beneficiary data systems, enhancing institutional coordination, improving operational management, and reinforcing risk-based oversight mechanisms. In practice, this study provides policy-relevant insights for policymakers and public-sector stakeholders to design more accountable and sustainable social assistance governance frameworks in Indonesia.
Implementasi Sistem Informasi Pemerintah Daerah Republik Indonesia (SIPD RI) (Studi Kasus Pada Kantor Kecamatan Sumbersari Di Kabupaten Jember) Oryza Ardhiarisca; Dafillah Vike Eryana; Berlina Yudha Pratiwi; Siska Aprilia Oktaviani
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 21 No 1 (2026): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v21i1.5467

Abstract

This study aims to analyse the implementation of the Local Government Information System of the Republic ofIndonesia (SIPD RI) at the Sumbersari Sub-district Office in Jember Regency. The method used in this studyis qualitative descriptive, with data collected through interviews. The results of the study indicate that theimplementation of SIPD RI at the Sumbersari Sub-district Office in Jember Regency has not yet been fullyoptimised. This is due to several obstacles in its implementation. In terms of communication, theimplementation of SIPD RI has been running smoothly, as evidenced by effective communication between theHead of the Planning and Finance Sub-Division, staff, and relevant parties, thereby supporting the smoothrunning of policies and minimising obstacles in the implementation process. However, in terms of resources,the implementation of SIPD RI has not been optimal due to ongoing issues with equipment, such as technicalsystem faults and inadequate internet connectivity. In terms of disposition, the implementation of SIPD RI hasalso not been maximised as there are still challenges regarding user understanding, such as a lack ofattention to detail during the data entry process. Furthermore, in terms of bureaucratic structure, theimplementation of SIPD RI has not been optimal due to the absence of specific written Standard OperatingProcedures (SOPs) regarding the use of SIPD RI.
Does The Core Tax Administration System Simplify Comppliance For Corporate Taxpayers? Yunia Reza Herawati; Moh Faisol
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 21 No 1 (2026): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v21i1.5590

Abstract

Taxpayer convenience refers to each taxpayer’s perception of whether an existing system is easy to use or not. To improve taxpayer convenience, the Coretax Administration System (CTAS) has been implemented; however, there are still complaints from taxpayers regarding this system. This study aims to examine the effect of CTAS on the convenience of corporate taxpayers. This research was conducted on corporate taxpayers in Sumenep Regency who registered at the KPP Pratama Pamekasan in 2024 in using CTAS, considering aspects of convenience, effectiveness, and efficiency. The research method used is quantitative with purposive sampling technique, resulting in 98 corporate taxpayers as research respondents. The hypothesis testing technique in this study is simple linear regression and T-test. The results of the study using the T-test show that the use of CTAS has a positive and significant effect on the convenience of corporate taxpayers in fulfilling their tax obligations. This is due to the integrated information technology through CTAS, which facilitates corporate taxpayers. The findings of this study can provide input for the Direktorat Jenderal Pajak (DJP) to evaluate the use of CTAS in improving more responsive tax services that meet taxpayer needs, thereby encouraging them to maximize the use of the system.
Impulse Buying Generasi Z: Peran Mediasi Pay Later Pada Hedonisme Dan Framing Diskon Nur Rahmawati Affandy; Usamah Usamah
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 2 (2025): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i2.5606

Abstract

The rapid development of internet technology and digital financial services has led to the emergence ofimpulse buying behaviour among Generation Z. One of the main drivers is hedonic motivation,promotional strategies in the form of price discount framing and easy access to pay later as a paymentmethod. This study aims to examine the role of using Pay Later as a mediating variable in therelationship between Hedonic Motivation and Price Discount Framing with Impulse Buying inGeneration Z in Pekalongan. This quantitative research was conducted in Pekalongan with 259respondents of Generation Z pay later users who were taken using purposive sampling method. Thisresearch was analysed using PLS SEM with the help of SmartPLS 4.0 software. The data analysismethod in this study uses model measurement evaluation through the outer model and inner model. Theresults showed that Hedonic Motivation has a positive and significant effect on Impulse Buying, PriceDiscount Framing has a positive and significant effect on Impulse Buying, Use of Pay Later has apositive and significant effect on Impulse Buying, The use of Pay Later does not mediate the influenceof Hedonic Motivation on Impulse Buying, but the use of Pay Later mediates the influence of PriceDiscount Framing on Impulse Buying. These findings indicate that the use of Pay Later not onlystrengthens the influence of Price Discount Framing on impulse buying through its mediating role, butalso directly contributes to an increase in impulse buying, even though it is unable to mediate therelationship between Hedonic Motivation and this behavior.
Pengaruh Sistem Informasi Akuntansi Dan E-Commerce Terhadap Kinerja UMKM Di Kota Jayapura Jesika Nikita C Saerang; Juliana Waromi; Ulfah Rizky Muslimin
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 2 (2025): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i2.5607

Abstract

This research aims to determine the extent of the influence of accounting information systems and e-commerce on the performance of MSMEs in Jayapura City. The research uses a quantitative method. Data collection was conducted using questionnaires. The sampling technique employed was purposive sampling. The population in this research consists of MSME business actors in Jayapura City, and based on Slovin's formula, the sample size was determined to be 100 respondents. The hypothesis testing analysis technique used was bootstrapping with the SmartPLS 4.0 application. The results of this study indicate that the use of accounting information systems and e-commerce has a positive and significant influence on the performance of MSMEs. The conclusions of this study show that 1) the accounting information system has a positive and significant effect on the performance of MSMEs, 2) e-commerce has a positive and significant effect on the performance of MSMEs, 3) accounting information systems and e-commerce simultaneously influence the performance of MSMEs in Jayapura City, suggesting that businesses should consider using accounting and sales tools through accounting information systems and e-commerce to develop their operations.
Analisis Penerapan Sistem Informasi Akuntansi (SIA) Sederhana Berbasis Aplikasi Pada UMKM Orang Asli Papua Di Kota Jayapura Rosalin Ledi Diana Anouw; Kurniawan Patma; Hesty T. Salle
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 2 (2025): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i2.5609

Abstract

This research analyzes the implementation of an accounting information system using the Buku Warung application for Mama-Mama Papua handicraft MSMEs in Abepura District, Jayapura. Using a qualitative case study approach, data were collected through interviews, observation, and documentation from 20 participants along Jalan Raya Abepura. Ten participants owned Android phones and joined the Buku Warung training, while the other ten were interviewed regarding their understanding of record-keeping. Analysis employed Miles’ model before and after implementation. Findings show that prior to adoption, 70% of participants had never kept records, mixed personal and business funds, and relied on memory, due to lack of knowledge, time constraints, and manual systems. After implementation, Android users operated the application, managing stock, recording transactions, and accessing reports. Positive impacts included efficiency recording, accuracy, cash flow monitoring, digital literacy, and the ability to analyze profits and losses for improved financial control and decision-making.
Analisis Pengelolaan Keuangan Dana Desa Dalam Menunjang Pembangunan Kampung Tahima Soroma Distrik Jayapura Selatan Kota Jayapura Papua Aprilianda Alfa Aditya Juan Koroh; Syaikul Falah; Annisa Mudassir
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 2 (2025): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i2.5610

Abstract

This study aims to analyze the financial management of Village Funds to support physical and non-physical development in Tahima Soroma Village, South Jayapura District, Jayapura City, Papua. The method used was a descriptive qualitative approach with in-depth interviews, observation, and documentation studies. Data were analyzed using NVivo 12 software. The results indicate that Village Fund management has been implemented in accordance with Home Affairs Ministerial Regulation No. 20 of 2018, but there are still obstacles related to community participation and the capacity of village officials. In conclusion, the effectiveness of fund management is largely determined by transparency, accountability, and active community participation. This implies the need for training for village officials and the application of information technology in financial management.
Peran Moderasi Partisipasi Masyarakat Pada Pengaruh Kompetensi Pengelola, Sistem Pengendalian Internal Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Kampung Eva Warninda; Otniel Safkaur; Dhyta M Nababan
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 2 (2025): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i2.5612

Abstract

This study analyzes the influence of managerial competence, internal control systems, and the utilization of information technology on the accountability of village fund management, as well as the moderating role of community participation in Arso Barat District, Keerom Regency. The research used a quantitative approach with a survey method, distributing questionnaires to 36 respondents, and data were analyzed using SmartPLS 4. The results show that managerial competence and information technology utilization do not have a significant effect on accountability, while internal control systems have a positive and significant effect. Community participation does not moderate the relationships among these variables. This study recommends strengthening internal control systems, enhancing the technical competence of village officials, and empowering communities to encourage greater participation in supervising village fund management.
Pengaruh Profitabilitas, Ukuran Perusahaan, Tanggung Jawab Sosial Dan Struktur Modal Terhadap Nilai Perusahaan Ignacia Griseldis Shan Unenor; Syaikul Falah; Bucek Jalu Prasetyo
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 2 (2025): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i2.5613

Abstract

This study aims to analyze the influence of profitability, company size, corporate social responsibility, and capital structure, both partially and simultaneously, on the value of the company. This study uses a quantitative approach with a causality study method to find the influence between variables. The data used is secondary data in the form of financial statements of food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The research sample was selected using the purposive sampling technique, resulting in 20 sample companies or a total of 60 observations for three consecutive years. The analysis tool used in this study is the Eviews 12 software. The results of the partial test research show that profitability (Return On Equity) has a positive and significant effect on the company's value, in line with the Signal Theory that high profits give a positive signal to investors. Company size (Total Assets) has a negative and significant effect on the company's value. Corporate social responsibility (CSR) and capital structure (Debt to Equity Ratio) do not have a significant partial effect on the company's value. However, simultaneously, profitability, company size, social responsibility, and capital structure have a significant effect on the value of the company. A determination coefficient (R²) of 0.482591 indicates that 48% of the variation in the company's value can be explained by these variables, while 52% is explained by other factors outside the model.

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