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Akuntansi dan Teknologi Informasi
Published by Universitas Surabaya
ISSN : 14125994     EISSN : 26148749     DOI : https://doi.org/10.24123/jati
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Akuntansi dan Teknologi Informasi dimaksudkan sebagai media diseminasi hasil penelitian dan pertukaran karya ilmiah Indonesia di kalangan akademisi, praktisi, regulator, dan publik. Penelitian di bidang Akuntansi, Keuangan, dan teknologi informasi meliputi berbagai pendekatan penelitian yaitu kuantitatif, kualitatif dan metode campuran
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 102 Documents
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Pengembangan model pengendalian internal berbasis framework COSO dalam konteks pesantren Azwar, Ujang; Zakaria, Adam; Musyaffi, Ayatulloh Michael
Akuntansi dan Teknologi Informasi Vol. 18 No. 2 (2025): Volume 18, No.2 September 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i2.7691

Abstract

Purpose – This study aims to analyze the internal control conditions and weaknesses that occur in Islamic boarding schools, so that researchers can provide priority recommendations for improvement to mitigate the risks that occur. In addition, researchers developed internal controls from COSO so that they can be applied and understood by Islamic boarding school stakeholders in an easy, relevant, and effective manner. Methods – Project-based research was chosen in this study because it aimed to develop a model of internal control specific to Islamic boarding schools. The development used the 4D model, which consists of define, design, develop, and disseminate. Data were collected using observation, interviews, and documentation techniques. Meanwhile, the researchers used a risk matrix and triangulation techniques to process the data produced. Findings – This study produced two outputs: first, a SACICK (self-assessment checklist of internal control kits) evaluation guideline, which is useful for assessing the condition of internal control systems and mitigating risks; and second, recommendations for improvement in the form of a risk analysis report, which is useful as a database for mitigating risks in the following year. Implications – The implications of this research for Islamic boarding schools include the need to maintain, improve, supplement, and clarify categories in accordance with the internal control framework. Originality – This study differs from previous studies in terms of developing an internal control model that can be used to assess internal control conditions and mitigate risks.
Pengaruh kinerja lingkungan, media exposure, agresivitas pajak, dan kepemilikan asing terhadap pengungkapan CSR Fauzimar, Laena Hening; Setyorini, Dhyah
Akuntansi dan Teknologi Informasi Vol. 18 No. 2 (2025): Volume 18, No.2 September 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i2.7804

Abstract

Purpose – This study aims to analyze the influence of environmental performance, media exposure, tax aggressiveness, and foreign ownership on Corporate Social Responsibility (CSR) disclosure in energy and raw materials sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Methods – The research was conducted by analyzing secondary data on companies in the energy and raw materials sector with a sample of 24 companies over four (4) years of observation. The data obtained were tested using multiple linear regression analysis. Findings - The results of the study indicate that environmental performance and media exposure have a significant positive effect on CSR disclosure. However, tax aggressiveness and foreign ownership do not. Implications - The findings highlight the importance for companies to improve environmental performance and utilize media exposure as key factors in gaining societal legitimacy and ensuring business sustainability. For stakeholders, the study offers a useful reference in evaluating CSR disclosure quality. Originality - This study simultaneously examines four determinants of CSR disclosure using a sample of energy and raw material companies, thereby extending prior research that focused primarily on the mining sector.
ESG and firm value: The moderating role of firm-specific contexts in Indonesia Vanessa, Ardelia; Harindahyani, Senny; Eriandani, Rizky
Akuntansi dan Teknologi Informasi Vol. 18 No. 2 (2025): Volume 18, No.2 September 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i2.7902

Abstract

Purpose – This study aims to examine the impact of environmental, social, and governance (ESG) performance on firm market value, while incorporating firm-specific contexts such as downside risk and upside potential as moderating variables. Methods – A quantitative approach was employed, using data from firms listed on the Indonesia Stock Exchange during 2018–2022 that had ESG scores from S&P Global Ratings. A total of 176 firm years were selected and analyzed using moderated regression analysis. Findings - The results reveal a negative relationship between ESG performance and firm value. However, financial risk and environmental risk significantly mitigate the negative impact of ESG on firm value, while financial stability and sales growth do not moderate the relationship. These findings emphasize that investors in emerging markets perceive ESG differently than those in developed economies. Implications - This research provides theoretical implications by enriching the literature on investor responses to ESG in developing countries, and practical insights for managers and investors in using ESG as a risk management tool.. Originality - Unlike prior studies in developed markets that highlight ESG’s positive role, this study shows that Indonesian investors tend to view ESG negatively unless it serves as an effective risk-reduction mechanism, highlighting the importance of firm-specific contexts.
Environmental Literacy, Green Culture, Environmental Awareness and Pro-Environmental Awareness: Evidence from Higher Education Industries Rizal, Ach. Syaiful; Utami Ady, Sri
Akuntansi dan Teknologi Informasi Vol. 19 No. 1 (2026): Volume 19, No.1 Maret 2026
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v19i1.8063

Abstract

Abstract Aim: This study aims to examine how environmental literacy, green culture, and environmental awareness relate to pro-environmental awareness among university students in Indonesia. Method: A quantitative approach was applied using a structured questionnaire distributed randomly to 124 accounting students at a university in East Java. The questionnaire covered environmental literacy, green culture, environmental awareness, and pro-environmental awareness indicators. The data were analysed using Partial Least Squares (PLS) to test both measurement and structural models. Findings: The results show that green culture is the only variable that significantly influences pro-environmental behaviour, while environmental literacy and awareness do not show direct effects. Implications: The findings imply that strengthening campus culture is more effective than relying solely on environmental knowledge or awareness campaigns. Universities should focus on creating an institutional atmosphere that models sustainable values through visible practices, leadership commitment, and collective participation. Environmental literacy and awareness remain important, yet they must be integrated into daily routines and social norms to drive real behavioural change. In short, sustainability education should move beyond theory and be embedded into the culture of the institution to encourage lasting pro-environmental behaviour among students. Novelty: The novelty of this study lies in its clear evidence that pro-environmental behaviour among university students depends more on the shared cultural environment than on individual knowledge or awareness. While many earlier studies highlighted literacy and awareness as key drivers, this study shows that cultural influence through norms, values, and institutional engagement plays a stronger role in shaping actual behaviour. So, the study adds a fresh perspective to sustainability research and challenges the assumption that knowledge alone can lead to behavioural change.
The Role of Financial Transparency and Green Innovation in Enhancing the Sustainability Performance of SMEs in Pontianak City Mayasafitri, Rina; Febriati, Febriati
Akuntansi dan Teknologi Informasi Vol. 19 No. 1 (2026): Volume 19, No.1 Maret 2026
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v19i1.7933

Abstract

Purpose –This study aims to examine the effects of financial transparency and green innovation on the sustainability performance of Micro, Small, and Medium Enterprises (MSMEs) in Pontianak City. This study specifically investigates whether transparent financial management practices and environmentally oriented innovation can enhance the sustainability performance of MSMEs. Methods – An explanatory quantitative approach through survey methods targeting MSME actors who utilize digital financial recording applications. Data are analyzed using multiple regression to test the causal relationships among variables. Findings - The results indicate that both financial transparency and green innovation have positive and significant effects on MSME sustainability performance. Financial transparency contributes to sustainability performance by strengthening accountability, improving decision-making quality, and enhancing stakeholder confidence. Green innovation also exerts a significant positive influence by improving resource efficiency, reducing environmental impacts, and strengthening business competitiveness. Furthermore, green innovation demonstrates a stronger effect than financial transparency, highlighting the growing importance of sustainability-oriented innovation in supporting the long-term performance of MSMEs. Implications - This study contributes to the growing body of literature on MSME sustainability by demonstrating that sustainability performance is influenced by both governance-related and innovation-related capabilities. In practical terms, MSMEs can adopt green innovation to improve business performance. For the Pontianak Office of Cooperatives and MSMEs as a partner, this research is expected to serve as a reference in designing coaching, training, and incubation programs that integrate financial transparency and green innovation. Originality - The novelty lies in the integrative model that combines two crucial factors, such as financial transparency and green innovation in driving MSME sutainability performance. By filling a regional empirical literature gap and offering a digital and green based practical approachm this study provides a contextual foundation for strengthening MSMEs more holistically.
Analysis of Determinants of Land and Building Tax (PBB-P2) Compliance with Digital Payment as a Moderating Variable Fitri, Riana Adesta; Winarto, Tjahjo
Akuntansi dan Teknologi Informasi Vol. 19 No. 1 (2026): Volume 19, No.1 Maret 2026
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v19i1.7950

Abstract

Purpose – This study aims to analyze the effect of tax payment motivation, trust in government, and digital payment on taxpayer compliance, as well as the moderating role of digital payment, in the context of land and building tax (PBB-P2) compliance. Methods – A quantitative approach was employed using a survey of 100 PBB-P2 taxpayers in Bantul who use digital payment. Data were analyzed using multiple linear regression and Moderated Regression Analysis with Stata 19 SE. Findings - The results show that tax payment motivation, trust in government, and digital payment significantly affect tax compliance. Moreover, digital payment is proven to moderate the effect of motivation on tax compliance. These findings indicate that enhancing motivation and trust in government, supported by the availability of convenient digital payment systems, can improve PBB-P2 tax compliance. Implications - The findings provide practical implications for local governments in optimizing PBB-P2 revenue. Strengthening motivation and public trust, when supported by digital payment facilities, can foster voluntary tax compliance. Originality - This study integrates psychological factors (motivation and trust in government) with technological factors (digital payment) to explain tax compliance. It also introduces digital payment as a moderating variable, which is proven to strengthen the effect of motivation on compliance.
The Influence of Green Accounting on Financial Performance through Corporate Sustainability Management System (Study on the Food and Beverage Sector on the Indonesia Stock Exchange 2020-2022) Iqbal, Muhammad
Akuntansi dan Teknologi Informasi Vol. 19 No. 1 (2026): Volume 19, No.1 Maret 2026
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v19i1.8038

Abstract

Purpose – This study aims to analyse the effect of implementing environmental sustainability practices on the company's financial performance. Methods – This research uses quantitative methods. The samples used in this study are food and beverage companies listed on the IDX in 2020 - 2022, publish financial reports and have the data needed for variable measurement. The dependent variable in this study is financial performance. Green accounting independent, Corporate Sustainability Management System intervening variable Findings - The results show that green accounting and system affect financial performance, green accounting no affects Corporate Sustainability Management System. Green Accounting has no effect on financial performance through CSMS. Implications - Theoretically, this study enriches stakeholder and legitimacy theories by showing that Green Accounting and Corporate Sustainability Management Systems can improve financial performance, although CSMS does not mediate the relationship between Green Accounting and financial performance. Practically, the findings encourage companies to strengthen sustainability practices, environmental cost management, and sustainability reporting to improve profitability, investor confidence, and long-term competitiveness. Originality - The originality of this study lies in examining CSMS as an intervening variable in the Indonesian food and beverage sector during 2020–2022 and providing new evidence that CSMS does not mediate the influence of Green Accounting on financial performance.
The Moderating Role of Executive Characteristics in the Effect of Transfer Pricing and Sales Growth on Tax Avoidance Nadira, Siti; Febriani, Eka
Akuntansi dan Teknologi Informasi Vol. 19 No. 1 (2026): Volume 19, No.1 Maret 2026
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v19i1.8143

Abstract

Purpose – This study examines the effects of transfer pricing and sales growth on tax avoidance and investigates the moderating role of executive character in these relationships among companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Methods – This study employs a quantitative research approach using secondary data obtained from annual reports and financial statements of publicly listed companies. The sample was selected using purposive sampling, resulting in 15 companies with 75 firm-year observations. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS. Findings – The results indicate that transfer pricing has a significant positive effect on tax avoidance, suggesting that firms with higher levels of related-party transactions are more likely to engage in tax avoidance activities. Sales growth does not significantly affect tax avoidance, indicating that increasing sales performance does not necessarily encourage firms to adopt more aggressive tax planning strategies. Then, the findings reveal that executive character strengthens the positive relationship between transfer pricing and tax avoidance that risk-taking executives are more likely to utilize transfer pricing opportunities to reduce corporate tax burdens. However, executive character does not moderate the relationship between sales growth and tax avoidance. Implications – The findings contribute to the tax avoidance literature by highlighting the combined importance of organizational strategies and managerial characteristics in shaping corporate tax behavior. The study also provides practical insights for regulators in strengthening oversight of related-party transactions and encourages firms to maintain transparency and compliance when implementing transfer pricing policies. Furthermore, the findings emphasize the importance of considering executive risk preferences when evaluating corporate tax planning decisions. Originality - This study extends prior tax avoidance research by simultaneously examining transfer pricing and sales growth while incorporating executive character as a moderating variable. By integrating agency theory with executive risk-taking perspectives, the study provides a more comprehensive explanation of how managerial characteristics influence the effectiveness of transfer pricing strategies in facilitating tax avoidance within the Indonesian corporate context.
The Influence of Tax Knowledge and Tax Policy on Taxpayer Compliance among SMEs in West Java jinaan, Lu'luatul; Khoirunnisa , Aulia; Nisrina, Zahra Audhya
Akuntansi dan Teknologi Informasi Vol. 19 No. 1 (2026): Volume 19, No.1 Maret 2026
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v19i1.8461

Abstract

Purpose – This study aims to examine the influence of tax knowledge, administrative barriers, and tax policy impact on taxpayer compliance among Micro, Small, and Medium Enterprises (MSMEs) in West Java, Indonesia. The study also seeks to provide an integrated behavioural perspective regarding how taxation understanding, administrative conditions, and government policies shape voluntary taxpayer compliance within the self-assessment taxation system. Methods – This study applies a quantitative research design using primary data collected through questionnaires distributed to MSME taxpayers in West Java. The sample consists of 53 MSMEs selected using simple random sampling techniques. Data analysis was conducted using SmartPLS version 4 through Structural Equation Modeling (PLS-SEM), including validity testing, reliability testing, multiple linear regression analysis, and hypothesis testing at a 5% significance level. Findings - The findings demonstrate that tax knowledge and tax policy impact positively and significantly influence MSME taxpayer compliance. Tax policy impact emerges as the strongest predictor of taxpayer compliance. It idicates that supportive, fair, and understandable tax policies strengthen voluntary compliance behaviour among MSMEs. Meanwhile, administrative barriers do not significantly influence taxpayer compliance individually. Simultaneously, tax knowledge, administrative barriers, and tax policy impact significantly affect MSME taxpayer compliance, explaining approximately 74.3% of the variance in taxpayer compliance behaviour. Implications - The study provides practical implications for taxation authorities and local governments to strengthen MSME taxpayer compliance through taxation education, simplified administrative systems, and supportive taxation policies. The findings also highlight the importance of improving taxpayer understanding and designing policies that create perceptions of fairness, accessibility, and institutional support within the taxation system. Originality - This study contributes to taxation and accounting literature by integrating tax knowledge, administrative barriers, and tax policy impact within a behavioural taxation framework to explain MSME taxpayer compliance in a regional post-pandemic context. The study also provides empirical evidence from West Java regarding the simultaneous influence of behavioural, administrative, and policy-related factors on MSME taxpayer compliance under Indonesia’s self-assessment taxation system.
The Effects of Digital Marketing and E-WOM on Purchase Decisions in the Automotive Industry: The Mediating Role of Purchase Intention Alkhansa, Muhammad Rafi; Saputro, Edy Purwo
Akuntansi dan Teknologi Informasi Vol. 19 No. 1 (2026): Volume 19, No.1 Maret 2026
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v19i1.8543

Abstract

Purpose –The purpose of this study is to examine the effect of digital marketing and electronic word of mouth (E-WOM) on purchasing decisions in the automotive industry, with purchase intention as the mediating variable. Methods – A quantitative approach was applied in this study, with data collection through surveys conducted on automotive consumers participating in digital forums and marketplaces. The data obtained was analyzed using the Smart PLS 3 application to test the relationship between variables, both directly and indirectly. Findings - This study concludes that digital marketing has a positive effect on purchase intention, which ultimately increases purchase decisions. E-WOM has also been proven to have a significant positive effect on consumer purchase intention and purchase decisions, based on the credibility of reviews from other users as the main factor. In addition, purchase intention plays an important role as a link between digital marketing, E-WOM, and purchase decisions. Implications - This finding provides practical contributions for automotive companies to develop more optimal marketing strategies through digital platforms, as well as utilizing E-WOM to drive increased purchase interest so that consumers ultimately decide to buy the product. Originality - The novelty of this study lies in its comprehensive analysis of digital marketing, E-WOM, and purchase interest in relation to purchasing decisions, whereas previous studies tended to analyze these variables separately.

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