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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 92 Documents
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Evaluasi faktor penentu kinerja UMKM: Peran kompetensi SDM, literasi keuangan, modal keuangan, dan modal sosial Wahyuningrum, Tri; Wibowo, Purwo Adi
Journal of Accounting and Digital Finance Vol. 5 No. 1 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i1.1624

Abstract

This study analyzes the influence of human resource (HR) competence, financial literacy, financial capital, and social capital on the performance of Jepara City micro, small, and medium enterprises (MSMEs). The population of this study was 160 members of the Kartini Mandiri Jepara MSME Association, with a sample of 106 respondents obtained through purposive sampling. The data collected were primary data through the distribution of questionnaires. The analysis method used was Partial Least Square (PLS) to test the relationship between variables. The results of the study indicate that HR competencies, financial literacy, and financial capital have a significant effect on MSME performance. Conversely, social capital does not affect MSME performance. These results show that access to financial resources is essential in improving business performance. These findings suggest that strategies to improve SME performance should focus on strengthening access to capital and financial management. Additionally, further efforts are needed to enhance the effectiveness of human resource competencies and financial literacy to contribute more significantly to SME performance.
Perbandingan kinerja keuangan perusahaan sebelum dan sesudah akuisisi pada perusahaan yang terdaftar di BEI Ningsih, Tantri Utami; Hasmarini, Maulidyah Indira
Journal of Accounting and Digital Finance Vol. 5 No. 1 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i1.1621

Abstract

This study examines the differences in companies’ financial performance before and after acquisition. The sample used consists of companies listed on the Indonesia Stock Exchange that underwent acquisitions between 2020 and 2024, with a total sample size of five companies. Financial performance was assessed based on the two years before and after the acquisition. The sampling technique used was purposive sampling. Data collection techniques were conducted through financial reports from the Indonesia Stock Exchange. The variables studied included liquidity ratio (current ratio), solvency (debt-equity ratio), profitability (return on assets), market (earnings per share), and activity (total asset turnover). Data analysis methods used paired sample t-tests for normally distributed data, while non-normal data used Wilcoxon Ranks. The analysis results indicate no significant differences in the five ratios studied, namely liquidity ratio, solvency ratio, profitability ratio, market ratio, and activity ratio, before and after the acquisition.
Akuntansi pendapatan kontrak konstruksi berdasarkan PSAK 115 tentang pendapatan dari Kontrak dengan pelanggan Baiq, Krisnina Maharani Putri; Aptasari, Fety Widianti; Mujahidi, Khairul; Hastuti, Ely Windarti
Journal of Accounting and Digital Finance Vol. 5 No. 1 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i1.1719

Abstract

This study aims to analyze in-depth how CV Yoranusa Abadi, as a construction company, recognizes revenue from its construction contracts with clients to provide specific services. The analysis is based on PSAK 115 concerning Revenue from Contracts with Customers. A qualitative research method with a descriptive approach is applied, with data collected through interviews, observations, and documentation. The findings indicate that CV Yoranusa Abadi has implemented the five stages of revenue recognition under PSAK 115 in all its construction projects. These stages include contract identification, identification of performance obligations, transaction price determination, transaction price allocation to performance obligations, and revenue recognition. Revenue is recognized and recorded based on the percentage of completed performance obligations agreed upon in the contract. This study can serve as an additional reference on how revenue recognition in construction companies aligns with the applicable accounting standards, namely PSAK 115
Related party transactions and corporate tax management: insights from a systematic literature review Ramadanty, Jesica; Sihombing, Belandina Anita Sere; Fuadah, Luk Luk
Journal of Accounting and Digital Finance Vol. 5 No. 1 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i1.1759

Abstract

This study aims to systematically analyse the existing literature on Related Party Transactions (RPT) and their implications for corporate tax management. Using a systematic literature review method, 28 peer-reviewed articles published between 2019 and 2024 from Scopus-indexed journals were selected based on predefined inclusion criteria. The review reveals that RPT is closely associated with various corporate outcomes such as earnings management, tax avoidance, firm value, and financial reporting quality. The findings indicate that while some studies support the opportunistic view of RPT and linking it with aggressive tax strategies, others present a more efficient perspective, highlighting RPT as a means of resource allocation and internal financing. The research identifies Agency Theory as the most dominant theoretical lens, followed by Stakeholder Theory, Resource Dependence Theory, and others. Independent variables examined in the literature include RPT types, board characteristics, ownership structure, CSR/ESG disclosure, and institutional factors, while dependent variables range from earnings management to tax avoidance and firm value. The analysis also highlights inconsistencies in empirical results, driven by differences in institutional contexts, regulatory environments, and moderating variables such as CSR, board independence, and audit quality.
Determinan agresivitas pajak pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia Florensia, Carina; Budiantoro, Risanda Alirastra
Journal of Accounting and Digital Finance Vol. 5 No. 1 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i1.1784

Abstract

This study aims to examine the effect of profitability, thin capitalization, capital intensity, firm size, and independent commissioners on tax aggressiveness in banking companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Tax aggressiveness is measured using the Effective Tax Rate (ETR) as a proxy. The study employs a quantitative approach with panel data regression, involving 29 firms selected through purposive sampling. The Common Effect Model (CEM) is identified as the best-fitting model. The findings reveal that profitability and independent commissioners have a negative and significant impact on tax aggressiveness, while thin capitalization, capital intensity, and firm size show no significant effect. These results emphasize the importance of internal corporate governance, particularly the supervisory role of independent commissioners, in reducing tax avoidance behavior. Policy implications suggest the need for stronger tax oversight based on firm characteristics and the adoption of advanced technologies for early detection of avoidance practices. The study is limited to the banking sector; future research should expand across industries and consider broader governance variables.
Analisis faktor yang memengaruhi kemampuan auditor dalam mendeteksi kecurangan: Kajian literatur sistematis Simanjuntak, Rebeca boru; Mare, Rita Nian Jubata
Journal of Accounting and Digital Finance Vol. 5 No. 2 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i2.1799

Abstract

This study identifies and analyzes factors influencing auditors' fraud detection capabilities through a systematic literature review following PRISMA protocol. A comprehensive review was conducted on 23 primary studies (2013-2025) from 856 initially identified articles through systematic screening across leading academic databases. Thematic analysis identified two primary categories affecting fraud detection capabilities. Internal factors include professional skepticism, which correlates positively with fraud detection effectiveness, specific audit experience, knowledge of fraud schemes, analytical abilities, and training programs. External factors encompass client transaction complexity, regulatory environment, client pressure, and audit technology capabilities. Findings reveal significant evolution from traditional checklist-based approaches toward integration of advanced analytics and artificial intelligence. Analytics technology demonstrates capability to increase anomaly detection by up to 34%, while potentially reducing auditor professional skepticism. Digital transformation creates demand for new competency development integrating human judgment with technological capabilities. The research contributes to developing a holistic conceptual framework that integrates multidimensional factors within modern business complexity contexts, offering strategic recommendations for regulators, firms, educational institutions, and practitioners.
Tantangan implementasi SAK EMKM pada UMKM di Kalimantan Barat: Kajian literatur Sihombing, Fransisca Marito; Mare, Rita Nian Jubata
Journal of Accounting and Digital Finance Vol. 5 No. 2 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i2.1810

Abstract

This study examines the challenges in implementing Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) among MSMEs in West Kalimantan using a systematic narrative literature review method. The research systematically analyzes peer-reviewed journals, research reports, and relevant publications from academic databases to identify implementation barriers specific to the border region context. The main challenges identified include limited accounting knowledge among MSME owners, perceived complexity of standards, human resource and financial constraints, inadequate information technology infrastructure, and insufficient ecosystem support. The geographical characteristics of West Kalimantan, as a border region, combined with educational disparities and infrastructure limitations, create unique implementation barriers that have not been extensively addressed in previous studies. This study contributes to the literature by providing the first comprehensive analysis of SAK EMKM implementation challenges in Indonesia’s border regions, offering contextual insights for the development of targeted intervention strategies. The findings recommend collaborative approaches involving multi-stakeholder partnerships in education, training, and infrastructure development, tailored to local contexts, to ensure the relevance and sustainability of implementation.
Literasi keuangan syariah dan transformasi digital: Analisis Perilaku Gen Z dalam pengunaan fintech Mustika, Rika; Sudirman, Iman Fauzi; Burhani, Han Han
Journal of Accounting and Digital Finance Vol. 5 No. 1 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i1.1870

Abstract

This study aimed to analyze the influence of Islamic financial literacy and digital transformation on Generation Z’s behavior in utilizing Sharia-based financial technology. The research addressed the issue of low Islamic financial literacy levels among young people despite their widespread adoption of digital technologies. A quantitative approach was employed, using survey data from 71 respondents who actively used digital financial services. Multiple linear regression analysis was applied to examine the two independent variables’ partial and simultaneous effects on the dependent variable. The results indicated that Islamic financial literacy positively and significantly influenced the behavior of using financial technology. In contrast, digital transformation did not show a significant partial effect, although both variables significantly impacted Generation Z’s financial behavior. The study concluded that strengthening Islamic financial literacy is essential for shaping responsible financial behavior aligned with Islamic principles.
Meningkatkan kepatuhan wajib pajak kendaraan bermotor di Kabupaten Pati: Peran kesadaran, sanksi, sosialisasi, dan kualitas pelayanan Amalia, Azka; Budiantoro, Risanda
Journal of Accounting and Digital Finance Vol. 5 No. 2 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i2.1803

Abstract

Motor vehicle tax is a strategic source of regional revenue; however, taxpayer compliance remains a persistent challenge. This study aims to analyze the influence of taxpayer awareness, tax sanctions, tax socialization, and service quality on motor vehicle taxpayer compliance in Pati Regency. Data were collected through a questionnaire survey involving 100 respondents selected via accidental sampling. The analysis was conducted using multiple linear regression. The findings indicate that all independent variables have a positive and significant effect on compliance. These results underscore that enhanced awareness, effective enforcement of sanctions, intensified outreach, and optimal public service are key factors in determining tax compliance. This study provides empirical evidence to inform local fiscal strategies tailored to the characteristics of taxpayers. Policy implications underscore the need for an integrated approach that combines educational and preventive measures, supported by technological innovations in tax services. Strengthening compliance is expected to optimize local revenue and support infrastructure development, as well as improve public service delivery.
Developing circular accounting for carbon emissions measurement in Indonesia: a literature review Indriani, Ika Kurnia; Kurniasih, Ninik; Soraya, Soraya
Journal of Accounting and Digital Finance Vol. 5 No. 2 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i2.1791

Abstract

This study aims to develop carbon footprint measurements using attribution and consequential methods. Attribution and consequential methods have been widely implemented in Europe and America. Carbon emission sources are classified based on consumption and production activity categories. However, in Indonesia, forest and land fires are the highest source of carbon emissions, occurring almost every year during the dry season in peatlands. Peatland exploitation leads to forest fires and deforestation of tropical forests in Indonesia. The impacts of these fires include the loss of ecosystem benefits and biodiversity. Peatlands in Indonesia are estimated to produce 68.6 gigatons of carbon, equivalent to 10% to 14% of the world's organic carbon sources. Accounting methods can be used to measure and report carbon emissions caused by forest and land fires. This study used a systematic literature review. The literature used comes from carbon accounting experts in the UK, published in Scopus-indexed journals. The study results show that attribution and consequential methods could be used to measure the carbon footprint caused by peatland exploitation. The Indonesian government could adopt this method in developing circular accounting for carbon emission measurement and reporting.

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