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INDONESIA
Jurnal Akuntansi dan Keuangan
Published by Yayasan Pendidikan Penelitian Pengabdian Algero
ISSN : 28100735     EISSN : 2809851X     DOI : https://doi.org/10.54259/akua
Core Subject : Economy,
Economics, Econometrics & Finance
AKUA adalah Jurnal Akuntansi dan Keuangan yang diterbitkan empat kali setahun pada bulan Januari, April, Juli dan Oktober oleh Yayasan Pendidikan Penelitian Pengabdian Algero. Jurnal ini merupakan jurnal yang dapat akses secara terbuka bagi para Peneliti, Dosen dan Mahasiswa yang ingin mempublikasikan hasil penelitiannya di bidang akuntasi dan keuangan. AKUA mengundang manuskrip tentang berbagai topik selain bidang fungsional akuntansi dan keuangan, seperti: pasar sekuritas, akuntansi manajemen, sistem informasi akuntansi, audit, perpajakan dan berbagai topik yang relevan dalam bidang akuntansi dan keuangan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 26 Documents
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Search results for , issue "Vol. 5 No. 1 (2026): Januari 2026" : 26 Documents clear
Akuntansi Forensik di Era Digital: Sintesis Sistematis atas Integrasi Big Data, AI, dan Kerangka Analitik dalam Deteksi Kecurangan (2016–2025) Winda Wulandari; Retna Sari; Heksawan Rahmadi; Wieldy Menanda; Dwi Prastowo
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.5838

Abstract

This study synthesizes the development of forensic accounting research in the digital era from 2016 to 2025 using a Systematic Literature Review (SLR) guided by the PRISMA protocol. Twenty-six Scopus-indexed articles were analyzed through the Theory Context Methodology (TCM) framework to map theoretical, methodological, and contextual trends. Findings indicate that the Fraud Triangle Theory remains the dominant foundation but is increasingly integrated with Technology Organization Environment (TOE) and Resource-Based View (RBV) frameworks to explain technological adoption and organizational capability in digital forensic auditing. Thematic analysis identifies five key directions: behavioral fraud theory, AI-based digitalization, ethical governance, organizational capability, and methodological innovation. This study introduces the Forensic Accounting 4R Model (Regulation Risk Response Reinforcement), emphasizing synergy among technology, ethics, and governance in strengthening fraud prevention. Theoretically, it unifies behavioral, technological, and ethical dimensions in one conceptual framework, while practically offering insights for improving digital governance and forensic audit competence in emerging economies.
Tekanan Investor dan Tanggung Jawab Profesi: Studi Etika Akuntan pada Kasus eFishery Nisrina Zulfa Khairani; Fajar, Estika Triwidya; Aulia, Salsabila Tuhfatul; Laura, Cindy Apriliany; Ramadhan, Yanuar
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.5973

Abstract

This study examines violations of accounting professional ethics in the case of financial statement manipulation at eFishery, which reflects a dilemma between investor pressure and accountants’ professional responsibility. The pressure to demonstrate rapid growth and high valuation prompted management to engage in manipulative practices involving accountants in the preparation of financial reports that deviated from the principles of integrity and objectivity. The purpose of this study is to analyze the forms of ethical violations against the five fundamental principles of the Code of Ethics for Professional Accountants, integrity, objectivity, professional competence and due care, confidentiality, and professional behavior. The research employs a qualitative descriptive approach through 26 literature reviews of academic journals, reports, and accounting profession regulations. The findings indicate that ethical violations in the eFishery case are systemic, influenced by structural pressure and an organizational culture that normalizes opportunistic behavior. Analysis based on deontological, utilitarian, and agency theories confirms that such manipulative actions cannot be morally justified, as they cause long-term harm to public trust and the reputation of the accounting profession. This study emphasizes the importance of strengthening ethical awareness, moral education within the profession, and implementing internal control mechanisms and whistleblowing systems within startups as preventive measures to uphold the integrity of the accountant profession.
A Systematic Literature Review on Ethics and Artificial Intelligence in the World of Business and Accounting (2024-2025) Susan Cornelya Hermina; Sambas Ade Kesuma; Fahmi Natigor Nasution; Keulana Erwin
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6006

Abstract

The development of Artificial Intelligence (AI) has brought fundamental transformations to business and accounting practices, improving work efficiency, analytical accuracy, and organizational governance. However, these advancements also raise critical questions regarding ethics, professional responsibility, and human resource readiness. This study aims to conduct a Systematic Literature Review (SLR) of recent literature concerning the relationship between ethics, technology readiness, and AI implementation in business and accounting contexts. The review maps empirical and conceptual studies from 2024-2025, including research conducted in Vietnam, Lebanon, and Indonesia. The findings reveal that AI adoption success is influenced by technology readiness, perceived usefulness, and ease of use, yet it also heavily depends on ethical culture and organizational governance. Previous studies tend to overlook the role of moral factors, data transparency, and ethical oversight in AI implementation. Therefore, this study emphasizes the need for integration between digital ethics and technology readiness as a foundation for sustainable AI development in business and accounting.
Pengaruh Pengetahuan Akuntansi, Skala Usaha, dan Pendidikan terhadap Penggunaan Informasi Akuntansi pada UMKM Kecamatan Sewon Kholifatun Rosidah; Endang Sri Utami
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6015

Abstract

This study aims to analyze the influence of accounting knowledge, business scale, and educational background on the use of accounting information among MSME actors in Sewon District, Bantul Regency, Special Region of Yogyakarta. A quantitative approach was applied using a survey method involving 70 MSME respondents as the research sample. The collected data were processed and analyzed using multiple linear regression with the assistance of Statistical Product and Service Solutions (SPSS) version 25. The findings reveal that accounting knowledge has a positive and significant effect on the use of accounting information, indicating that the better MSME owners understand accounting principles, the more effectively they utilize such information to support decision-making processes. Conversely, business scale shows a negative and significant effect, suggesting that larger business operations may face increased complexity that limits the optimal use of accounting information. Meanwhile, educational background demonstrates no significant influence, implying that practical accounting competence plays a more crucial role than formal education in determining how accounting information is utilized. These results emphasize the importance of improving accounting literacy among MSME owners to strengthen financial management practices, enhance the accuracy of record-keeping, and support sustainable regional economic development.
Pendekatan Sistem Literature Review: Peran Big Data dalam Deteksi Fraud dan Transparansi Laporan Keuangan Pasca ICoFR Sartono, Sartono; Syahril Djaddang; Suratno, Suratno
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6075

Abstract

This study aims to analyze the contribution of Big Data in enhancing fraud detection effectiveness by utilizing data characteristics—volume, velocity, and variety—to identify suspicious activities with greater precision. Employing a Systematic Literature Review (SLR) method, this research synthesizes findings on techniques such as machine learning, data mining, and predictive analytics applied to detecting fraud patterns and compares their performance with conventional approaches. The results reveal that Big Data–based systems demonstrate superior accuracy, reduced false positive and false negative rates, and faster response times compared to traditional methods. The integration of Big Data with Internal Control over Financial Reporting (ICoFR) further strengthens internal control structures and improves financial reporting transparency through automated audit trail tracking. Additionally, this study identifies several challenges faced by organizations, including technical limitations, regulatory constraints, and human resource competency gaps in implementing technology-based fraud detection systems. Based on these insights, the study delivers strategic recommendations to optimize policies, technological infrastructures, and workforce capabilities to support more adaptive and responsive anti-fraud mechanisms in addressing contemporary fraud risks.
Effectiveness of STCW Standards in Navigating Digital Transformation Challenges in the Shipping Sector Disca Panji Trianggit; Larsen Barasa; Bambang Sumali
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6076

Abstract

The effectiveness of the global International Convention on Standards of Training, Certification and Watchkeeping (STCW) framework remains critically uncertain amidst the rapid digital transformation (AI, IoT) in the maritime industry. This study utilized a rigorous qualitative approach involving Cross-Group Comparisons among Maritime Education and Training (MET) Lecturers, Shipping Company Experts, and Experienced Seafarers (N=30) via semi-structured interviews. The findings show that the overall effectiveness is Very Good, largely attributed to proactive, company-specific training that successfully bridges immediate gaps in e-navigation and digital logbook proficiency. However, a significant Simulator-Reality Dissonance was found regarding troubleshooting Automated Ship Systems, and Regulatory Lag was confirmed in integrating practical Cybersecurity competence (rated Moderate). The research concludes that economic motivation drives localized competence, yet this fragmentation poses risks to operational consistency and increases administrative burden, challenging social sustainability. Recommendations urge the formalization of successful local Standard Operating Procedures (SOPs) into the STCW Code and targeted investment in diagnostic simulation training.
Pengaruh Selfefficacy, Dukungan Orang Tua, Teman Sebaya dan Biaya Pendidikan terhadap Keputusan Memilih Program Studi di Universitas PGRI Sumatera Barat Adela Puspita; Syamra, Yesmira; Jolianis, Jolianis
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6107

Abstract

This study aims to determine the effect of Self-Efficacy, parental support,peers, tuition feeson the decision to choose an accounting education study program at Universitas PGRI Sumatera Barat. The analysis technique used descriptive analysis and inductive analysis, namely multiple linear regression analysis with the help of Eviews12 data processing tools, the coefficient of determination (R2) and hypothesis testing using the T test and F test The results of the study: 1) There is a significant influence between self efficacy (X1) on the decision to choose a study program (Y) with a coefficient value of 0.455, tcount of 3.202> t table of 1.659. 2) There is a significant influence between parental support (X2) on the decision to choose a study program (Y) with a coefficient value of 0.261, the tcount value of 3.183> t table of 1.659. 3) There is a significant influence between peers (X3) on the decision to choose a study program (Y) with a coefficient value of 0.327, the tcount value of 3.155> ttable of 1.659. 4) There is a significant influence between education costs (X4) on the decision to choose a study program (Y) with a coefficient value of 0.181, the tcount value of 2.063> t table of 1.659. 5) There is an effect of self efficacy (X1), parental support (X2), peers (X3), and tuition fees (X4) simultaneously on the decision to choose a study program (Y) with an Fcount value of 27.83> Ftable 2.46.
Pengaruh Layanan Samsat Keliling, E-Samsat, Sanksi Perpajakan dan Kesadaran terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Batang Fitri Maysaroh; Feri Tristiawan; Imtiyaz Farras Mufidah
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6108

Abstract

The level of motor vehicle taxpayer compliance is still not optimal. This is still found in motor vehicles in Batang Regency that do not pay taxes, either due to deliberate factors or administrative and technical constraints. This study aims to examine the effect of mobile Samsat services, E-Samsat, tax sanctions, and awareness on taxpayer compliance in Batang Regency. This study uses a quantitative method by conducting a sampling survey from a number of populations and using a questionnaire. The analysis tool used IBM SPSS Statistics 25. Based on the results of the study, the mobile Samsat service does not have a significant effect on taxpayer compliance. Due to the limited number of mobile Samsat units and operating hours, it is hoped that the Batang Regency government will take a policy of extending operating hours, especially on holidays. E-Samsat does not have a significant effect on taxpayer compliance. Due to the lack of socialization and impacting application access is hampered by server downtime. Taxpayers feel the procedure is too complicated, it is hoped that the Batang Regency government will hold e-Samsat socialization. Tax sanctions have a positive and significant effect on taxpayer compliance. The stricter the sanctions applied by the tax authorities, the higher the level of taxpayer compliance. Taxpayer awareness has no significant impact on taxpayer compliance, due to a lack of knowledge and understanding of the importance of taxes. Local governments must consistently support the public in improving taxpayer compliance through proactive service innovations, friendly, accountable, and customer satisfaction-oriented services.
Analisis Indikasi Manipulasi Laporan Keuangan dengan Metode Cash Flow Shenanigans pada PT FKS Food Sejahtera periode 2019-2024 Carissa Laura Eka Putri; Esty Apridasari; Thoyibatun Nisa; Northa Idaman
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6133

Abstract

This study aims to analyze indications of financial statement manipulation using the Cash Flow Shenanigans method at PT FKS Food Sejahtera Tbk (AISA) for the 2019–2024 period. The research employs a quantitative method using secondary data derived from the company’s annual financial statements. The results indicate signs of manipulation across all three categories of Cash Flow Shenanigans. In Shenanigans No. 1, the ratios of operating cash flow to current liabilities and accounts receivable to operating cash flow show extreme fluctuations and inconsistencies between net income and operating cash flow, suggesting potential accrual manipulation. In Shenanigans No. 2, the Free Cash Flow (FCF) ratio exhibits a significantly negative pattern during 2020–2022, indicating the possible reclassification of operating expenses as investment activities. Meanwhile, in Shenanigans No. 3, the Days Payable Outstanding and inventory-to-operating cash flow ratios reveal efforts to manage payment timing and control inventory levels to enhance the appearance of operating cash flow performance. Overall, the findings reveal strong indications of cash flow shenanigans during 2020–2022, possibly triggered by the impact of the COVID-19 pandemic. Although the company’s cash flow condition improved in 2023–2024, there remain signs of manipulative window dressing practices aimed at portraying a healthier performance, which should be carefully monitored by auditors, investors, and capital market regulators.
Dampak CSR hijau dan investasi R&D hijau terhadap kinerja keuangan melalui penerapan ekonomi hijau Eka Yuliyanti; Turmudhi, Anis; Mustahidda, Rahmania
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6151

Abstract

This study examines the impact of Green Corporate Social Responsibility (CSR) and green Research and Development (R&D) investment on corporate financial performance through the mediating role of the green economy. The study population consisted of 228 manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period, with 72 companies selected as samples using secondary data obtained from annual reports, sustainability reports, financial reports, and PROPER ratings. Data testing was conducted using the SEM-PLS method. The results show that green CSR has a positive and significant impact on the implementation of the green economy, while green R&D investment has a negative but significant impact. Furthermore, neither green CSR nor green R&D investment has a direct impact on financial performance. The green economy actually has a negative but significant impact on financial performance, indicating the existence of a short-term cost burden from sustainable practices. These findings confirm the mediating role of the green economy and provide important input for companies and policymakers in balancing environmental responsibility with financial sustainability in emerging markets.

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