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Mohammad Rofiuddin
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Nur Science Institute Jl. Abdul Majid Cabean Mangunsari Sidomukti, Salatiga, Jawa Tengah
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Journal of Accounting and Digital Finance
Published by Nur Science Institute
ISSN : -     EISSN : 2776639X     DOI : https://doi.org/10.53088/jadfi
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Journal of Accounting and Digital Finance (JADFi) [ ISSN 2776-639X] embraces a range of methodological approaches in identifying and solving significant prioritized accounting issues. Submissions are encouraged across all areas on accounting, finance, and cognate disciplines. It is strongly recommended that authors specifically address how their research addresses the priority areas and how it impacts those who the research intends to affect. Priority areas Descriptive data and commentary that addresses the accounting standard-setting agenda. Descriptive data and commentary that addresses changes to laws and regulations that affect business, Dealing with regulators, Reporting for the future - climate change, sustainability, natural environment, Accounting and finance research that addresses UN Sustainable development goals, Auditing for the future, Accounting education - needs and trends, The future of the profession, including the academic profession and professional practitioners, Taxation policy and outcomes, Forensic Accounting, Fraud - identification & detection, Corporate and behavioral governance, Technology affecting accounting, Alternative reporting formats, Integrated reporting, Accounting and e-business, Non-financial reporting, Non-financial performance measurement and reporting, Corporate Governance, Business Ethics and Corporate Culture, Financial reporting quality, financial technology, cryptocurrency
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 105 Documents
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Analisis penerapan akuntansi biaya dan efisiensi operasional dalam meningkatkan profitabilitas umkm laundry kiloan di Kota Medan tahun 2025 Putri Agaraini; Heny Triastuti Kurnianingsih
Journal of Accounting and Digital Finance Vol. 6 No. 1 (2026): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v6i1.2777

Abstract

This research is motivated by the complexity of cost management in the micro-services sector, which often struggles to determine accurate profit margins due to unstructured record-keeping. The objective is to analyse the influence of cost accounting implementation and operational efficiency on the profitability of laundry SMEs in Medan. Using a quantitative approach with 80 respondents, data were analysed through multiple linear regression. Findings indicate that cost accounting and operational efficiency, both partially and simultaneously, have a positive and significant impact on business profits. The model demonstrates strong explanatory power, with the combination of both variables explaining 74.2% of profitability variation, while the remainder is affected by external factors. The theoretical implications strengthen managerial accounting literature on the importance of internal control in micro-entities. Practically, this study encourages business owners to integrate cost recording with operational agility to ensure financial sustainability. It is recommended that SMEs adopt digital recording technology and that future researchers explore market orientation variables to broaden the perspective of business complexity.
Faktor-Faktor yang mendorong generasi milenial dalam adopsi mobile banking: Pendekatan UTAUT2 dan literasi keuangan Mustar Sarif; R. Ayu Ida Aryani; Baiq Dinda Puspita Ayu
Journal of Accounting and Digital Finance Vol. 6 No. 1 (2026): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v6i1.2850

Abstract

Mobile banking is one of the digital financial services that plays an important role in promoting financial inclusion by providing fast and flexible transaction facilities. However, in practice, it still faces several challenges, such as system disruptions, security risks, and low levels of financial understanding among users. This condition is noteworthy because the millennial generation continues to use mobile banking despite these constraints. This study aims to analyze the factors influencing mobile banking adoption among the millennial generation by integrating the technology acceptance model and financial literacy as a conceptual foundation. This research employs a quantitative causal approach, with data collected through structured questionnaires distributed to 100 millennial respondents. The data were analyzed using Structural Equation Modeling with the Partial Least Squares method. The results show that most variables, namely performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, and financial literacy, do not have a significant effect on mobile banking adoption. In contrast, habit has a significant influence. These findings indicate that mobile banking usage among millennials has become habitual or automatic behavior, meaning that rational and motivational factors are no longer the primary considerations in usage decisions.
Analisis keluhan publik terhadap Coretax melalui N-Gram pada komentar instagram kementerian keuangan Ibrahim Kholilullah
Journal of Accounting and Digital Finance Vol. 6 No. 2 (2026): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v6i2.3109

Abstract

This study analyzes public complaints regarding the implementation of the coretax system based on Instagram comments from the Ministry of Finance of the Republic of Indonesia posted on October 16, 2025. This study addresses a research gap by applying an N-Gram approach that is exploratory, fast, and efficient in extracting patterns of public complaints specifically from Instagram, which has different interaction characteristics compared to other platforms such as Twitter or online forums. A total of 192 comments were collected through web scraping. Data processing was conducted through text preprocessing stages, including case folding, normalization, stopword removal, tokenization, and stemming. The analysis employed the N-Gram method (unigram, bigram, and trigram) using Python to identify dominant complaint patterns. The results indicate that complaints are primarily related to technical issues such as system errors, access difficulties, and administrative constraints. In addition, the analysis identified increased user workload and dissatisfaction with tax services, particularly near reporting deadlines.
Utilizing cloud computing to improve the quality of financial reports through the mediating role of accounting disclosure in private banks in Iraq Rafid K. Nsaif Al-Obaidi; Kareem Jasim Abbas; Hoda Mohamed khader; Ayat Nagi Mahdi
Journal of Accounting and Digital Finance Vol. 6 No. 2 (2026): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v6i2.3338

Abstract

This study aimed to determine the impact of cloud computing on the quality of financial reports and the role of accounting disclosure as a mediating variable. The study was conducted in the Iraqi banking sector, specifically in Babylon Governorate. The descriptive approach was adopted, and the sample included 81 accountants, financial controllers, and accounts managers from the banks included in the study. Data were collected using a validated questionnaire. For data analysis and hypothesis testing, PLS-SEM software (SmartPLS) was used. The results showed a significant positive impact of cloud computing on both the quality of financial reports and accounting disclosure, which aligns with their being two essential elements in modern accounting practices. On the other hand, the analyses indicated the absence of a significant mediating role for accounting disclosure in the relationship between cloud computing and the quality of financial reports. Based on these findings, the study recommended that banks in Iraq accelerate their expansion in using integrated cloud computing solutions and shift from traditional quantitative disclosure to smart digital disclosure to avoid overburdening the system.
The role of electronic disclosure in financial reputation: An analytical study of a sample of iraqi banks Ahmed Kadhim Idan; Ali Taha Yaseen
Journal of Accounting and Digital Finance Vol. 6 No. 2 (2026): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v6i2.3306

Abstract

This study examines the impact of electronic disclosure on the financial reputation of Iraqi private banks. The study takes a descriptive-analytical approach and is conducted with a sample of Iraqi private banks, including managers, accountants, and auditors. Data were collected through a structured questionnaire distributed via an online survey link, and electronic disclosure was tested as the independent variable. Financial reputation was then examined as the dependent variable, with Financial Performance and Stability, Governance and Transparency, and Honesty and Creditworthiness as the independent variables. The results show that Electronic Disclosure is positively and statistically significant for Financial Reputation. The three dimensions of Electronic Disclosure are also important for Financial Reputation, and we conclude that Comprehensiveness and Content Quality are the most important. This implies that stakeholders are very interested in having all the information about a bank's financials when forming their opinions of a bank's reputation.

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