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INDONESIA
Jurnal Akuntansi AKUNESA
Published by Universitas Negeri Surabaya
ISSN : 23021195     EISSN : 2686438X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
About the Journal Jurnal Akuntansi AKUNESA diterbitkan oleh Program Studi S1 Akuntansi Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya. Terbit 3 kali dalam setahun yaitu pada Bulan Januari, Mei, dan September dengan jumlah 10 artikel pada setiap terbitan dengan menggunakan Bahasa Indonesia dan Bahasa Inggris.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 159 Documents
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The Effect of Financial Literacy and Financial Inclusion on the Use of Fintech (Paylater) by Shopee Paylater Users Devi Oktavia Azahra; Khusnah, Hidayatul
Jurnal Akuntansi Vol 14 No 02 (2026): AKUNESA (Januari 2026)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n02.p167-175

Abstract

This study aims to analyze the influence of financial literacy and financial inclusion on the use of Shopee Paylater Fintech services in students of Nahdlatul Ulama University Surabaya. The approach used is quantitative with a survey method through the distribution of questionnaires to 101 respondents selected by purposive sampling. The data were analyzed using multiple linear regression with the help of SPSS software version 25. The results of the study show that financial literacy does not have a significant effect on the use of Shopee Paylater, while financial inclusion has a positive and significant effect on the use of the service. These findings show that student access and involvement in formal financial services is a dominant factor in driving the use of Fintech. This research is expected to contribute to academic and practical understanding of the financial behavior of the younger generation in the digital era.
Tax Avoidance: The Moderating Role of Profitability Widyaningrum, Putri; Hapsari, Indah
Jurnal Akuntansi Vol 14 No 02 (2026): AKUNESA (Januari 2026)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n02.p176-184

Abstract

This study aims to determine the effect of transfer pricing and leverage on tax avoidance, with profitability as a moderating variable. The object of this study is healthcare sector companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The health sector has an important role, especially during the early and peak periods of the pandemic, and companies are not only required to support health, but also to prioritize company performance, including financial and tax aspects. Based on purposive sampling, the sample of this study was 130 company data from a total population of 150 company data in the healthcare sector. The testing method used in this study used multiple linear regression analysis and absolute difference value tests. The absolute difference test is used to answer moderation problems. The results of the study indicate that: (1) transfer pricing has an effect on tax avoidance; (2) leverage has an effect on tax avoidance; (3) profitability cannot moderate the effect between transfer pricing and tax avoidance; and (4) profitability cannot moderate the effect between leverage and tax avoidance. Profitability that cannot moderate indicates that companies as corporate taxpayers do not correlate profitability and tax burden significantly, considering the many tax facilities borne by the government and even exempted from taxation, especially in sectors that contribute to overcoming Covid-19 outbreak (including the healthcare sector). However, the influence of transfer pricing and leverage on tax avoidance indicates that taxpayers must remain cautious in the treatment of special relationships and debt policies, which require full disclosure of special relationship activities and reasonable debt limits to avoid the potential risk of tax audits.
The Effect of 2024 Presidential Election Announcement on Stock Abnormal Return in Energy and Consumer Non-Cyclical Sectors Sugiono, Janssen Evan; Kohardinata, Cliff
Jurnal Akuntansi Vol 14 No 02 (2026): AKUNESA (Januari 2026)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n02.p185-194

Abstract

Major political events often serve as important catalysts for financial markets while simultaneously attracting public attention. A presidential announcement does not only mark leadership transition, but also conveys a strong signal that investors may interpret as a basis for formulating investment strategies, in line with signaling theory. The Indonesia elected president places energy and food downstreaming as key policy priorities; therefore, the energy sector and the consumer non-cyclical sector receive particular attention and are expected to be directly affected by the policy direction. This condition has the potential to shape market expectations and generate differing investor reactions across the two sectors. The aim of this study to examine the effect of the 2024 Presidential announcement and sectoral differences (energy sector and consumer non-cyclical sector) on stock abnormal returns in the energy and consumer non-cyclical sectors listed on the Indonesia Stock Exchange. The method applied is a multiple linear regression approach using data from 155 listed firms over the observation period of 13–27 March 2024. The results show that the presidential announcement has a significant negative effect on abnormal returns, indicating that abnormal returns (market reactions) are lower after the 2024 presidential announcement. This finding suggests that the market had anticipated the political direction prior to the official announcement. In addition, sectoral variable has a significant effect on abnormal returns, indicating that abnormal returns in the consumer non-cyclical sector are higher than those in the energy sector. This finding reflects investor optimism that food downstreaming will be realized more quickly than energy downstreaming, which requires a lengthier process.
Anticipating Technological Unemployment among Accounting Students in the AI Era Suparman, Meiliana; Meriyani, Susi; Hermawan, Singgih Bayu Indra; Octavia, Evi; Khomsiyah; Radianto, Wirawan Endro Dwi; Nilawati, Yuana Jatu
Jurnal Akuntansi Vol 14 No 02 (2026): AKUNESA (Januari 2026)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n02.p195-204

Abstract

The increasing integration of artificial intelligence (AI) in the accounting profession has raised growing concerns about job displacement, particularly among student preparing to enter the workforce. This study examines how accounting students perceive AI-driven automation and how these perceptions shape career anxiety, role preferences, and adaptive strategies through the lens of Technological Unemployment Theory (TUT). Based on survey data from 370 undergraduate accounting students in Indonesia, the study identifies a mechanism in which perceived task automatability increases anticipatory unemployment anxiety, leading to career reorientation. Students primarily associate AI with the automation of routine, standardized, and entry-level accounting tasks, generating concerns about reduced job opportunities and intensified competition prior to labor market entry. Rather than disengaging from the profession, students respond through adaptive career reorientation toward analytical, judgment-based, and technology-integrated roles, alongside proactive strategies such as upskilling, digital competence development, and intentions to pursue further education as human capital investment. By demonstrating that technological unemployment can operate as a pre-employment cognitive process, this study extends TUT beyond post-displacement labor outcomes and highlights the importance of aligning accounting education with AI-responsive career pathways to support adaptive, rather than fear-driven, workforce preparation.
Integrating Live Gifting Psychology and Behavioral Accounting: Internal Control and Financial Reporting Implications for Virtual Assets Negoro, Aulia Rahmadiani; Yaqin, Ahmad Ainul; Negoro, Noor Bekti
Jurnal Akuntansi Vol 14 No 02 (2026): AKUNESA (Januari 2026)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n02.p204-212

Abstract

This study synthesizes the explosive growth of live streaming platforms, which has given rise to a new digital economic phenomenon: live gifting. This mechanism allows users to purchase and donate virtual assets to streamers, creating revenue streams worth billions of dollars. The study aims to bridge two distinct academic conversations that have hitherto run in parallel. The first corridor examines the psychological drivers and platform design behind gifting behavior, while the second investigates the accounting, internal control, and financial reporting challenges posed by virtual asset transactions. An integrative gap exists between these perspectives. Studies in information systems and marketing have extensively mapped user motivations and gamification features but often overlook accountability implications, whereas accounting literature tends to address technical issues in isolation, without considering the behavioral drivers of transactions. This study proposes behavioral accounting as a critical integrative lens. Its central argument posits that the psychological biases and social dynamics exploited by platform design (front-end) have direct implications for fraud risk, compliance, and the effectiveness of internal control systems (back-end). The synthesis concludes that a behaviorally informed approach is essential for developing robust control frameworks, relevant accounting standards, and holistic future research agendas within the live gifting ecosystem. At the practical level, the findings imply that platform operators, regulators, and auditors must explicitly incorporate user psychology and choice architecture into the design of internal controls, regulatory standards, and audit procedures, so that governance of virtual assets aligns with how gifting behavior is actually generated and amplified in real-time.
The Role of CEO Characteristics in ESG Risk Assessment: Empirical Evidence from the ESGQ 45 IDX KEHATI Index Ade Yuniati
Jurnal Akuntansi Vol 14 No 02 (2026): AKUNESA (Januari 2026)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n02.p213-219

Abstract

This research examines the characteristics of CEOs, such as age, educational background, and tenure, toward ESG risk assessment. These characteristics influence strategic decisions to reduce ESG risk in order to achieve a green economy and sustainable development. This research used purposively selected sample of 34 companies which listed on the ESGQ 45 IDX KEHATI index based on data from 2024.  Data analysis used multiple regression analysis. This research finds that CEOs with a business education background are able to reduce ESG risk. This educational background provides the skills needed for better risk analysis, including identifying potential ESG issues. However, the age and tenure of the CEOs have no effect on ESG risk. Age and tenure of the CEOs are attributes that do not reflect strategic capacity in reducing ESG risk.
Academic Fraud: Fraud Hexagon Perspective and Artificial Intelligence Oktarina, Dian; Savitri, Natasha
Jurnal Akuntansi Vol 14 No 02 (2026): AKUNESA (Januari 2026)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n02.p230-241

Abstract

The rapid adoption of artificial intelligence (AI) in higher education has transformed learning and assessment practices, while simultaneously raising concerns about academic integrity. The increasing ease of accessing AI-based tools may alter students’ perceptions of academic misconduct and provide new rationalizations for unethical behavior. Against this backdrop, this study examines academic fraud among university students using the Fraud Hexagon Theory, with artificial intelligence incorporated as a moderating variable. Employing a quantitative research design, primary data were collected through a questionnaire administered to 189 accounting students in Surabaya who had taken ethics-related courses and were familiar with the use of AI tools. The data were analyzed using Structural Equation Modeling with the Partial Least Squares approach (SEM-PLS). The results indicate that pressure, rationalization, and collusion have a significant positive effect on academic fraud, whereas opportunity, capability, and arrogance do not show a significant influence. Furthermore, artificial intelligence is found to moderate only the relationship between rationalization and academic fraud, suggesting that AI strengthens students’ cognitive justification for unethical behavior rather than structural or situational antecedents. These findings imply that the integration of AI into academic activities requires adequate supervision and ethical guidance to prevent misuse. This study contributes to the academic integrity literature by extending the application of the Fraud Hexagon Theory to the academic context and by highlighting the contextual role of artificial intelligence in shaping academic fraud behavior in higher education.
Degree of Sustainability Maturity SME’s Based on Demographic and Spirituality Putra, I Putu Deddy Samtika; I Putu Fery Karyada; Ni Komang Sumadi; I Wayan Budi Satria; Rai Dwi Andayani W.
Jurnal Akuntansi Vol 14 No 02 (2026): AKUNESA (Januari 2026)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n02.p220-229

Abstract

This study aims to analyze the level of sustainability maturity of micro, small, and medium enterprises (MSMEs) based on demographic characteristics and spirituality. The research employed an online survey method involving 414 MSME owners in Bali, with hypothesis testing conducted using Analysis of Variance (ANOVA). The findings indicate that there are significant differences in sustainability maturity levels across business categories, income levels, and eco-spirituality. These results suggest that both demographic factors and spiritual dimensions play an important role in shaping sustainability orientation and practices among MSMEs. This study contributes original value by being among the first to measure MSME sustainability maturity through the integration of demographic and spirituality-based factors.
Digital Marketing Strategies to Boost Brand Awarness at Depo Air Biru Surabaya Widyanti, Sandra; Iriani, Sri Setyo; Artanti, Yessy
Jurnal Akuntansi Vol 14 No 02 (2026): AKUNESA (Januari 2026)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n02.p242-247

Abstract

Depo Air Biru has utilized various digital marketing channels effectively to achieve the goal of increasing their brand awareness. Some of the strategies implemented include the use of social media, SEO, content marketing, paid advertising, and collaboration with influencers. Through these strategies, Depo Air Biru succeeded in introducing their brand to a wider audience, increasing interaction with customers, and building a positive brand image. This research contributes to the understanding of effective digital marketing strategies to increase brand awareness, especially in the context of small to medium businesses such as the Air Biru Depo in Surabaya. Apart from that, the results of this research also show how obstacles in implementing digital marketing can be overcome with careful planning, the use of appropriate technology, and the active involvement of a competent team.

Page 16 of 16 | Total Record : 159

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