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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 237 Documents
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Analisis Analisis Sistem Informasi Akuntansi dalam Pengendalian Keuangan dan Efisiensi Penjualan Pada Dealer Wuling Pontianak Rumintar J. H. Marpaung; Suanti, Suanti; Chici Askotamiya
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5880

Abstract

This study aims to analyze the implementation of the Accounting Information System (AIS) in financial control and sales efficiency at PT Arista Jaya Lestari (Wuling) Pontianak. This research employs a qualitative method with a case study approach. Data were collected through in-depth interviews with finance and sales staff, direct observation of transaction recording processes, and documentation analysis such as financial reports and standard operating procedures. Data were analyzed using the Miles and Huberman method, which includes data reduction, data display, and conclusion drawing. The result show that the implementation of the AIS through the Odoo, ADMS Kasir, and ADMS Unit applications has improved transaction accuracy, accelerated the preparation of financial reporting, and strengthened cash and receivable control. Furthermore, this digital system enchances sales efficiency by integrating data across departments, accelerating transaction processes, and facilitating real-time vehicle stock monitoring. The main challenges identified are limited user training and dependence on internet connectivity. Overall, this study concludes that the implementation of Odoo and ADMS based AIS improve the effectiveness of financia control and operational efficiency in the automotive sector.
Penerimaan Mahasiswa terhadap Aplikasi Accurate Berdasarkan Model Technology Readiness and Acceptance (TRAM) Evieana R Saputri
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5972

Abstract

This study aims to analyze the factors influencing students’ acceptance of the Accurate accounting application using the Technology Readiness and Acceptance Model (TRAM) approach. The model integrates personality dimensions from the Technology Readiness Index (TRI)—optimism, innovativeness, discomfort, and insecurity—with the main constructs of the Technology Acceptance Model (TAM), namely perceived ease of use and perceived usefulness. Data were collected through questionnaires distributed to 92 students of Politeknik YKPN Yogyakarta who had participated in the Certified Accurate Professional (CAP) certification exam and analyzed using the SEM-PLS method. The results show that optimism and innovativeness have a positive and significant effect on perceived ease of use, while optimism also has a significant effect on perceived usefulness. In contrast, discomfort and insecurity were found to have no significant effect on either perception. These findings highlight that positive personality traits such as optimism and innovativeness play a dominant role in shaping users’ perceptions of technology acceptance, whereas psychological barriers tend to be insignificant. This research provides empirical contributions for higher education institutions in developing strategies to enhance students’ technological readiness, particularly through training and learning activities based on accounting applications, to support success in certification examinations.
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.

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