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INDONESIA
Journal of Applied Accounting
Published by Indonesian Society of Applied Science
ISSN : -     EISSN : 28300149     DOI : https://doi.org/10.52158
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Applied Accounting (JAA) merupakan jurnal akuntansi yang menerbitkan artikel di bidang akuntansi yang memberikan kontribusi pada pengembangan ilmu akuntansi, praktik akuntansi, dan profesi akuntansi. Kami menerima sebagian besar artikel berbasis penelitian yang berkaitan dengan ilmu akuntansi, praktik akuntansi, dan profesi akuntansi. Lingkup topik meliputi : (1) Akuntansi Manajemen, (2) Akuntansi Keuangan, (3) Akuntansi Sektor Publik, (4) Akuntansi Syariah, (5) Teknologi Informasi Akuntansi, (6) Audit, (7) perpajakan . Tim Editorial menerima pengajuan artikel yang menggambarkan para peneliti, praktisi, regulator, mahasiswa, dan pihak lain yang tertarik dalam pengembangan ilmu akuntansi, praktik akuntansi, dan profesi akuntansi. Journal of Applied Accounting (JAA) menerima naskah penelitian kuantitatif, penelitian kualitatif, penelitian metode campuran (mix method) , dan Penelitian dan Pengembangan (R&D) yang ditulis dalam Bahasa Indonesia atau Bahasa Inggris. DOI: https://doi.org/10.52158 e-ISSN : 2830-0149 Terbit : Bulan Juni dan Desember Publisher: Indonesia Society of Applied Science (ISAS)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 83 Documents
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Efektivitas Penerapan Standar Akuntansi Pemerintah tentang Transparansi Pelaporan Keuangan Desa: Pendekatan Pemodelan Persamaan Struktural Tetelepta, Johanis M.; Talakua, Victor Amanusa
Journal of Applied Accounting Vol. 4 No. 2 (2025): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i2.1481

Abstract

This study examines the effectiveness of implementing Government Accounting Standards on the transparency of village financial reporting using a Structural Equation Modeling approach involving 295 respondents from village governments in Bandung Regency and West Bandung. The analysis results indicate that human resource competence, internal control systems, information technology support, and leadership commitment significantly contribute to the effectiveness of implementing Government Accounting Standards, with an R-square value of 72.4 percent. The empirical findings confirm that the implementation of Government Accounting Standards has a positive and significant effect on the transparency of village financial reporting, mediated by improvements in the quality of financial reports.The structural model shows that the effectiveness of implementing Government Accounting Standards can explain 63.2 percent of the variation in village financial reporting transparency. Multi-group analysis reveals that village characteristics moderate the relationship between the implementation of Government Accounting Standards and transparency, while villages with higher fiscal capacity show a stronger effect. The practical implications of this study emphasize the urgency of enhancing village apparatus capacity through continuous training programs and providing adequate technological infrastructure to support the improvement of village financial management quality. Keywords: Government Accounting Standards, Financial Reporting Transparency, Structural Equation Modeling
Penilaian Persediaan Barang Dagang Beras Pada UD. Padi Emas Di Kota Ambon Asrida, Wa; Tangke, Diar Muzna; Hariyati3, Tri Retno; Insan, Wa Ode
Journal of Applied Accounting Vol. 4 No. 2 (2025): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i2.1487

Abstract

This study aims to analyze and compare the valuation of rice merchandise inventory at UD. Padi Emas in Ambon City is grouped using the FIFO (First-In, First-Out) method. Method with periodic and perpetual recording. UD. Padi Emas is a rice trading business located at Jl. Rijali No. 29, Karang Panjang Village, Sirimau District, Ambon City, Maluku, has been operating since 2013. UD. Padi Emas is one of the key trading businesses in Ambon City, so effective inventory management is crucial for the accuracy of financial reports and informed decision-making. The objective of this research is to analyze the valuation of rice merchandise inventory at UD. Padi Emas in Ambon City. This study employs a quantitative descriptive method with a case study approach. Data was collected through observation, interviews, and literature review. The analysis was conducted using both periodic and perpetual recording systems with the First-In, First-Out (FIFO) inventory valuation method for the period of February to June 2025. The results consistently show that the ending inventory value and Cost of Goods Sold (COGS) generated by both recording methods (periodic and perpetual) using FIFO are the same, with an ending inventory value of Rp9,875,000 and COGS of Rp178,180,000. This consistency confirms that the FIFO method provides accurate and reliable inventory valuation and helps minimize the risk of damaged rice as the first goods in are sold first. While this research also analyzed the periodic method, the perpetual inventory system is highly recommended. By implementing a perpetual system, UD. Padi Emas can monitor its rice stock continuously and accurately, which will aid in more effective decision-making and inventory planning. This system also allows for the early detection of any shortages or overages of rice in the warehouse and helps in the faster identification of potential losses or fraud. Adopting the perpetual inventory system will assist UD. Padi Emas in optimally manages its rice inventory, reducing losses from damaged rice and increasing operational efficiency. Keyword: Merchandise Inventory, Method FIFO
Analisis Pengendalian Internal Berbasis COSO pada Pengelolaan Keuangan Gereja Protestan Maluku Meidylisa Patty
Journal of Applied Accounting Vol. 5 No. 1 (2026): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i1.1524

Abstract

This study aims to analyze the implementation of Internal Control Systems (ICS) in the financial management of the Protestant Church of Maluku (GPM) based on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework and to position it within the perspective of Accounting Information Systems (AIS). A qualitative approach with an embedded case study design was employed at the Classis and Congregation levels in Ambon. Data were collected through in-depth interviews, observation, and document analysis, and analyzed using the interactive model of Miles, Huberman, and Saldaña. The findings indicate that although GPM structurally possesses formal internal control mechanisms, their effectiveness remains limited. The control environment is dominated by trust-based governance and leadership centralization; risk assessment is not systematically documented; control activities are constrained by inadequate segregation of duties and the use of a cash-based single-entry system; and financial reporting relying solely on budget realization reports limits risk-based monitoring. The study recommends transitioning to accrual-based and double-entry accounting systems, strengthening standard operating procedures, and implementing integrated digital monitoring to enhance accountability and organizational sustainability. Keywords: COSO, internal control system, accounting information system, faith-based organization, accountability.
Integrasi Akuntansi Lingkungan Dalam Mewujudkan Keberlanjutan Program Makan Bergizi Gratis (MBG) Pada SPPG Kalangsurya Siska Kusuma Wardani; Rohma Septiawati; Avincennia Vindy Fitriana
Journal of Applied Accounting Vol. 5 No. 1 (2026): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i1.1546

Abstract

This study aims to examine how environmental accounting integration can achieve sustainable implementation of the Free Nutritious Meals (MBG) program at the SPPG Kalangsurya in Karawang Regency. The research method used in this study was qualitative, utilizing interviews, observation, and documentation. The results show that practices such as waste sorting, implementing hygiene SOPs, using environmentally friendly food trays, and collaborating with the Environmental Agency reflect sound environmental accounting principles, but environmental costs have not been recorded separately. Although environmental costs have not been recorded separately, the SPPG Kalangsurya recognizes that environmental accounting is not only a compliance tool but also a sustainability strategy that can improve efficiency, reputation, and public trust in the implementation of the Free Nutritious Meals (MBG) program. The main challenges for the SPPG Kalangsurya are a lack of understanding of environmental accounting and the absence of a dedicated recording system. However, there are opportunities to achieve long-term business sustainability.  Keywords: Environmental Accounting, Business Sustainability, Free Nutritious Meals
Analisis Persepsi Mahasiswa Akuntansi Terhadap Independensi Auditor: (Studi Kasus Pada Mahasiswa Prodi D3 Akuntansi Politeknik Negeri Ambon) Dynne Andriany; Julie Theresya Pelamonia
Journal of Applied Accounting Vol. 5 No. 1 (2026): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i1.1547

Abstract

This study aims to analyze accounting students' perceptions of auditor independence. This study uses a qualitative method with a descriptive approach. Data collection techniques were conducted through an open questionnaire given to 6b semester accounting students as respondents. Data were analyzed using coding techniques including open coding, axial coding, and selective coding. The results of the study indicate that students have a good understanding of auditor independence as a mental attitude that is free from influence, objective, honest, and impartial. Auditor independence is considered very important because it is the basis of public trust in financial reports. Student perceptions of the condition of auditor independence in Indonesia indicate that it is generally quite good, but still faces various challenges such as business pressure, conflicts of interest, and long-term relationships with clients. Factors that influence auditor independence include audit fees, client relationships, management pressure, and the provision of non-audit services. Auditor independence can result in decreased public trust, errors in decision-making, and financial losses for users of financial reports. This study also found that professional ethics and auditing learning on campus play an important role in shaping students' understanding of auditor independence. Therefore, ongoing efforts are needed to strengthen professional ethics, improve the quality of auditing education, and enforce regulations to maintain auditor independence in the future. Keywords: auditor independence, student perceptions
Analisis Pendapatan Usaha Ubi Bakar Cilembu di Ketapang Novi Pebriani; Irfan Cholid; Assrorudin Assrorudin; Ira Arianti; Rois Indriawan
Journal of Applied Accounting Vol. 5 No. 1 (2026): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i1.1550

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a major role in boosting the regional economy and creating job opportunities. In Ketapang Regency, one of the growing businesses is Ubi Bakar Madu Cilembu Asli Sumedang owned by Mr. Tatang. The main challenge faced is the absence of proper financial records, so the owner does not yet clearly understand the amount of expenses, sales results, and whether the business is running profitably. This study aims to calculate total costs, production cost, total revenue, net profit, and the minimum sales volume required to avoid losses. This research uses a descriptive quantitative approach, collecting data through interviews, direct observation, and document review. The analysis is based on the principles of cost accounting and management accounting. The results show that the total monthly cost is IDR 43,495,666, the cost of producing one kilogram of product is IDR 27,185, total sales revenue reaches IDR 72,000,000, and the net profit earned is IDR 28,504,334. The business only needs to sell 238 kilograms per month to cover all costs, while actual sales are much higher. The benefit-cost ratio is 1.66, which indicates that this business is profitable and feasible for further development. Keywords: MSMEs, Production cost, Net profit, Break-even point, Business feasibility
Analisis Break-Even Point (BEP) UMKM Bakso Goreng A.M. di Kabupaten Ketapang Kiki Amelia; Irfan Cholid; Assrorudin Assrorudin; Ayu Dian Pratiwi Permatahati; Rois Indriawan
Journal of Applied Accounting Vol. 5 No. 1 (2026): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i1.1551

Abstract

This study aims to analyze the financial feasibility of A.M. fried meatballs MSMEs in Ketapang Regency. This study uses a qualitative descriptive method with direct observation techniques and interviews with business actors. The results of the study indicate that the total operational costs of the business are Rp38,047,000 per month, consisting of fixed costs of Rp 4.050.000 and variable costs of 23.974.000. The production volume reaches 7,200 pcs with a selling price of Rp10,000 per pc, resulting in a total revenue of Rp72,000,000 per month. The cost of production is Rp 5.284,30 per pc with a profit per pc of Rp4.715,70. The BEP value is 607 pcs per day or  pcs 18.210 per month, while the B/C Ratio is 1.87. Based on these results, the A.M. Fried Meatballs business is considered feasible to run and develop. Keywords: MSME, fried meatballs, break-even analysis, operating expense, contribution margin, margin of safety.
Pengaruh Efektivitas dan Efisiensi Belanja Terhadap Kinerja Keuangan Pemerintah Daerah: (Studi di Kabupaten Pohuwato) Fatma Kasim; Harun Blongkod
Journal of Applied Accounting Vol. 5 No. 1 (2026): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i1.1552

Abstract

This study aims to examine the influence of spending effectiveness and efficiency on the financial performance of local governments in Pohuwato Regency. The optimization of Regional Revenue and Expenditure Budget (APBD) management is a crucial factor in supporting development objectives and enhancing the quality of public services. In this regard, spending effectiveness and efficiency are considered key indicators in evaluating the success of regional financial management. This research employs a quantitative approach, with data collected through questionnaires distributed to 89 respondents consisting of local government officials and related stakeholders. Data analysis was conducted using the Structural Equation Modeling (SEM) method with the assistance of AMOS and SPSS software. The findings reveal that neither spending effectiveness nor spending efficiency has a significant effect on the financial performance of local governments. These results suggest that improvements in financial performance are not solely determined by effectiveness and efficiency in budget management, but are also influenced by other factors such as the quality of planning, supervision mechanisms, and the capacity of human resources in managing regional finances. Keywords: Spending Effectiveness, Spending Efficiency, Financial Performance, Local Government
Pengaruh ESG Disclosure dan Kinerja Lingkungan terhadap Tax Avoidance pada Perusahaan Manufaktur BEI Magfirah Wahyu Ramadhani
Journal of Applied Accounting Vol. 5 No. 1 (2026): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i1.1558

Abstract

This study aims to examine the effect of ESG disclosure and environmental performance on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange during the 2021-2024 period. This issue is important because tax avoidance may reduce corporate contributions to state revenue, while ESG practices and environmental performance have become increasingly relevant in assessing corporate accountability. The novelty of this study lies in combining ESG disclosure as an internal transparency measure and PROPER rating as a government-based environmental performance measure in the context of Indonesian manufacturing companies. This study employs a quantitative approach with an explanatory-causal design. The data used are secondary data obtained from annual reports, sustainability reports, financial statements, and PROPER ratings. The sample consists of manufacturing companies observed during the 2021-2024 period, selected using purposive sampling. The research instrument includes a documentation sheet and an ESG disclosure checklist. Data were analyzed using multiple linear regression with SPSS. The results show that ESG disclosure has a negative and significant effect on tax avoidance, with a significance value of 0.006; thus, the first hypothesis is accepted. In contrast, environmental performance has a positive and significant effect on tax avoidance, with a significance value of 0.023; therefore, the second hypothesis is rejected. These findings indicate that ESG transparency may reduce tax avoidance, while environmental performance does not necessarily reflect stronger corporate tax compliance. Keywords: ESG disclosure, environmental performance, ESG reporting, Effective tax rate, Corporate sustainability.
Audit Tenure, Audit Fee and Audit Quality: The Mediating Role of Firm Size Juju Nuryanti; Rd. Amar Muslih; Lina Yulianti
Journal of Applied Accounting Vol. 5 No. 1 (2026): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i1.1562

Abstract

Recurrent irregularities in auditing practices across the globe, Indonesia included, have intensified the call for rigorous scrutiny of the factors that shape audit quality and the integrity of financial reporting. Concurrently, the swift growth of the Islamic capital market has elevated the need for reliable and ethically grounded disclosure. Drawing on a sample of food and beverage manufacturers listed on the Indonesian Sharia Stock Index (ISSI) over the 2021–2024 window, this study examines whether audit tenure and audit fee predict audit quality, and whether firm size acts as an intermediary in those relationships. The novelty of this study lies in its exclusive focus on ISSI-listed food and beverage firms a context that has been systematically underexplored in prior audit quality research  and its simultaneous treatment of firm size as a mediating variable rather than as a control or moderating variable, offering a distinct analytical contribution to the audit quality literature in the Islamic capital market setting. A positivist, quantitative design was applied, employing multiple linear regression, binary logistic regression, and path analysis. Secondary data sourced from the annual financial statements of 24 companies generated 96 firm-year observations through purposive sampling. The Big Four/non-Big Four dichotomy was used as the audit quality proxy, following DeAngelo (1981) and Lumban Gaol and Sitohang (2020), with the acknowledgment that this proxy captures reputational rather than technical quality differences. Results reveal that: (1) audit tenure exerts no statistically significant influence on audit quality; (2) audit fee positively and significantly drives audit quality; (3) firm size has no significant bearing on audit quality; (4) audit tenure does not significantly determine firm size; (5) audit fee positively and significantly predicts firm size; (6) firm size fails to transmit the effect of audit tenure onto audit quality; and (7) firm size likewise fails to transmit the effect of audit fee onto audit quality. These findings establish audit fee as the dominant direct driver of audit quality in the ISSI food and beverage sector, operating independently of firm scale. Keywords: audit tenure, audit fee, firm size, audit quality, Big Four auditor, Islamic capital market, Indonesian Sharia Stock

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