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Apssai Accounting Review (ApAR)
Published by Asosiasi Program Studi S2 Akuntansi Indonesia
ISSN : 28082931     EISSN : 28082788     DOI : https://doi.org/10.26418/apssai.v1i2
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Environmental Science Social Sciences
Covering various fields of accounting and finance, ApAR publishes research papers, viewpoint, conceptual paper, case study, literature review, and general review that address significant issues focusing on Indonesia. Coverage includes but not limited to: 1. Financial accounting 2. Managerial accounting 3. Public sector accounting 4. Islamic accounting 5. Auditing 6. Taxation 7. Accounting information systems 8. Social and environmental accounting 9. Accounting education Perspectives or viewpoints arising from national phenomena, a private or public sector information need, or a market-perspective or social and environmental perspective are greatly welcomed. Manuscripts that present viewpoints should address issues of wide interest among Indonesian accounting scholars.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
 1 
Search results for , issue "Vol 5 No 1 (2025): April" : 6 Documents clear
The Influence of Corporate Governance on Corporate Social Responsibility Disclosure: Empirical Evidence from Indonesian Listed Companies 2021–2023 Angir, Winna Octaviana; Feliana, Yie Ke
APSSAI ACCOUNTING REVIEW Vol 5 No 1 (2025): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v5i1.117

Abstract

Research aims: This study aims to determine the effect of corporate governance on corporate social responsibility in companies. Design/Methodology/Approach: This study uses secondary data, specifically annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. A total of 718 companies that meet the criteria were selected for analysis. Research findings:  This study found that board independence, women on the board, and audit committee independence had no effect on corporate social responsibility disclosure. Meanwhile, board size and ownership concentration had a significant positive effect on corporate social responsibility disclosure. Theoretical contribution/Originality: This study fills the literature gap on the influence of board of commissioners' characteristics on CSR disclosure in Indonesia and examines the differences in findings from previous studies. Practitioner/Policy implication: This research provides guidance for companies in improving governance and supports regulators in strengthening CSR regulations.
Cost Targeting in a Creative Digital Marketing Company Salam, Retno Reno Fati; Wijayati, Nureni
APSSAI ACCOUNTING REVIEW Vol 5 No 1 (2025): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v5i1.119

Abstract

Research aims: This research aims to evaluate cost control and pricing by applying the target costing concept as a method to improve the process of cost determination in a creative digital marketing agency company. Design/Methodology/Approach: This study uses document analysis and semi-structured face-to-face interview techniques. The interviews were conducted with the Chief Executive Officer, Chief Editor, Chief Business Officer, and Chief Operation Officer of the company. Research findings:  The findings indicate that the actual cost of sales incurred by the company has consistently exceeded the acceptable threshold. As a result, the gross profit margin target of sixty percent, which is set by the company, cannot be achieved. However, by applying the target costing concept, the company is able to analyze target costs for its projects so that cost control can be managed more effectively. Theoretical contribution/Originality: This research contributes to the development of cost management theory by demonstrating how the target costing method—commonly used in manufacturing industries—can be adapted and applied effectively within the service industry, specifically in the field of digital marketing agencies. Practitioner/Policy implication: The study presents four recommendations to enhance cost control and pricing: 1) Prepare a working paper for applying target costing to each project; 2) Develop standardized rate cards based on output variables for each service category; 3) Standardize the use of direct costs across all projects; and 4) Identify lower-cost alternative activities and improve the efficiency of value-adding processes.
Beyond Numbers: Unveiling The Landscape of Taxpayer Motivation Through Meta-Analysis Walzer, Michael; Firmansyah, Amrie
APSSAI ACCOUNTING REVIEW Vol 5 No 1 (2025): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v5i1.120

Abstract

Research aims: This study aims to uncover the motivations behind taxpayer compliance through a meta-analytical approach and identify potential research gaps for future exploration. Design/Methodology/Approach: The research adopts a bibliometric analysis method to examine various global factors influencing tax compliance. Data were sourced from scientific journals published between 2019 and 2020, collected using the Publish or Perish 8 application, and further processed with Mendeley and VOSviewer. Research findings:  The findings indicate that tax compliance is shaped by economic, psychological, and social factors, each aligning with the Theory of Planned Behaviour framework Theoretical contribution/Originality: Provides a conceptual basis and data for the development of further academic research in the field of tax compliance. Practitioner/Policy implication: The insights generated from this study are expected to offer strategic value for the Indonesian government in formulating more effective fiscal policies, particularly to increase the tax ratio by deepening the understanding of compliance determinants  
The Effect of Financial Performance on Firm Value: Good Corporate Governance as Moderating Variable Bingar Violita Dwi Andayu
APSSAI ACCOUNTING REVIEW Vol 5 No 1 (2025): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v5i1.121

Abstract

Research aims: This study intends to examine how financial performance, assessed through ROA, DER, CR, and PE, impacts Firm value, with GCG and managerial ownership acting as a moderating factor, in technology firms within Indonesia. Design/Methodology/Approach: This research adopts a quantitative explanatory framework using secondary data derived from financial report documents of technology companies registered on the Indonesia Stock Exchange (IDX) for the period 2021–2023. From a total of 48 companies, 35 were selected using purposive sampling based on criteria such as regularly releasing audited financial statements. The study employed panel data with a pooled data method and was analyzed through Moderated Regression Analysis (MRA). Research findings:  The findings indicate that ROA, DER, CR, and PER together affect Firm value. To some extent, ROA and DER significantly influence Firm value, whereas CR and PER do not. GCG, represented by managerial ownership, does not influence the connection between financial performance and firm value. Theoretical contribution/Originality: This study provides insights into the limited role of GCG in shaping the impact of financial performance on firm value, particularly in technology companies post-pandemic. Practitioner/Policy implication: The results indicate that corporate management ought to prioritize enhancing profitability and the efficiency of capital structure, while reassessing the strategic importance of managerial ownership in governance. Research limitation/implication: This research focuses on technology firms listed on the IDX from 2021 to 2023 and may not accurately represent conditions in different industries or periods.
Phenomenological Study in Revealing Village Fund Fraud Riskiyadi, Moh.
APSSAI ACCOUNTING REVIEW Vol 5 No 1 (2025): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v5i1.122

Abstract

Research aims: This study aims to reveal the essence of village fund fraud committed against the village and its officials. Design/Methodology/Approach: This study uses an existential phenomenology approach to reveal the essence of village fund fraud in Nemor Village. Research findings: The study's results indicate that village fund fraud is seen from the village development planning meeting (Musrenbangdes) only ceremonial, the village secretary and treasurer are merely symbols, the BPD is controlled by the village head and community participation is tightly closed. The motivations behind village fund fraud are greed, opportunity, need, and disclosure. Theoretical contribution/Originality: This study examines village fund fraud differently. Revealing the essence underlying the occurrence of village fund fraud Practitioner/Policy implication: Factors causing village fund fraud must be signs for stakeholders to mitigate village fund fraud.
Determinants of Performance: A Case Study on Micro, Small, and Medium Enterprises in Kampar Regency Novita Indrawati; Kurniawan, M. Taufik
APSSAI ACCOUNTING REVIEW Vol 5 No 1 (2025): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v5i1.123

Abstract

Research aims: This study aims to determine the effect of the ability to prepare financial statements, entrepreneurial characteristics, innovation, and financial literacy on the performance of micro, small and medium enterprises (MSMEs) in Kampar Regency, Riau Province, Indonesia. Design/Methodology/Approach: The research method used is quantitative with a survey approach. The population in this study were all MSMEs in Kampar Regency, with a sample size of 150 MSMEs selected using accidental sampling technique. The data collection technique was carried out through distributing questionnaires directly to respondents. Data analysis uses multiple linear regression to test the effect of each independent variable on the dependent variable. Research findings:  The results showed that the ability to prepare financial statements, entrepreneurial characteristics, innovation, and financial literacy had a significant effect on the performance of MSMEs. Theoretical contribution/Originality: These findings emphasize the importance of increasing the capacity of MSME actors in terms of financial recording, entrepreneurial attitudes, innovation development, and understanding of financial literacy to support improved business performance. Practitioner/Policy implication: The study recommends that MSMEs need for training and mentoring for MSME actors in financial reporting, strengthening entrepreneurial spirit, enhancing innovation, and improving financial literacy to boost business performance.

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