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JAT (Journal of Accounting and Tax)
Published by Universitas Tulungagung
ISSN : -     EISSN : 29636132     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JAT (Journal of Accounting and Tax) is a collection of journals, articles, ideas, concepts, theories, and research results from various fields related to Accounting and Tax. JAT welcomes papers with the above aims and scopes. This academic journal is published by the Faculty of Economics, Tulungagung University. It is published biannually in June and December.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 92 Documents
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DETERMINANTS OF VILLAGE FUND MANAGEMENT Rofifah Rahadatul Aisy; Rohmad Yuliantoro Catur Wibowo
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/c9zr7k72

Abstract

This study was designed to analyze the impact of accountability, transparency, and community participation on village fund management in Bantul Regency, Yogyakarta Special Region. This stems from the large allocation of the 2025 village fund budget, which exceeds Rp 121 billion and is distributed to 75 villages. This study aims to fill the empirical gap in the public financial governance literature. This study uses a quantitative, survey-based approach, with a purposive sampling technique. The data collection instrument was a questionnaire distributed to village officials. The results of multiple linear regression tests indicate that the accountability variable has no effect on village fund management. This condition suggests that the implementation of accountability still tends to be positioned as fulfilling administrative obligations, rather than as a substantive governance mechanism. Conversely, the transparency and community participation variables have been shown to have a positive effect on village fund management. This emphasizes the relevance of Stewardship Theory, which views village officials as stewards capable of aligning institutional goals with community interests through information transparency and active community involvement in all stages of village development.
ACCOUNTING INFORMATION SYSTEMS, AUDIT QUALITY, AND SDG REPORTING: THE MEDIATING ROLE OF SUSTAINABILITY DISCLOSURE AND THE MODERATING EFFECT OF GOVERNANCE Raya Puspita Sari Hasibuan; Putri Syuhada; Indri Dithisari; Eli Safrida
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/k7fc3d80

Abstract

This study examines the growing importance of integrating accounting information systems and audit quality in enhancing organizational transparency and accountability, particularly in the context of Sustainable Development Goals (SDGs) reporting. As sustainability reporting becomes a critical component of corporate disclosure, organizations are required to ensure that the information presented is both reliable and relevant. Therefore, this research aims to analyze the influence of accounting information systems and audit quality on SDG reporting, while investigating the mediating role of sustainability disclosure and the moderating effect of governance quality. This study adopts a quantitative research approach using survey data collected from professionals involved in accounting, auditing, and financial reporting functions. The data are analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate both measurement and structural models. The findings indicate that accounting information systems and audit quality have significant positive effects on sustainability disclosure, which in turn significantly enhances SDG reporting. Additionally, sustainability disclosure is found to partially mediate the relationship between the independent variables and SDG reporting. Governance quality also plays a significant moderating role, strengthening the relationship between both accounting information systems and audit quality with SDG reporting. These results highlight the importance of integrating technological systems, audit practices, and governance mechanisms to improve sustainability reporting practices. The study contributes to the literature by providing an integrated framework that links accounting systems, audit quality, and SDG reporting, and offers practical implications for organizations aiming to improve transparency and sustainability performance.
HUBBUL WATHON MINAL IMAN AND TAX COMPLIANCE INTENTION: THE MODERATING ROLE OF TAX AWARENESS Dewi Kusuma Wardani; Ni’matul Ula Qurrotul Aini
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/r9zgx743

Abstract

This study aims to examine the effect of understanding hubbul wathon minal iman on prospective taxpayers’ intention to comply with tax obligations and to investigate the moderating role of tax awareness. The study employed a quantitative approach using primary data collected through questionnaires distributed to 501 Muslim prospective taxpayers in Indonesia selected through purposive and snowball sampling techniques. Data were analyzed using multiple regression and moderated regression analysis (MRA) with IBM SPSS 26. The results indicate that understanding hubbul wathon minal iman has a positive and significant effect on tax compliance intention. Furthermore, tax awareness significantly moderates and strengthens the relationship between understanding hubbul wathon minal iman and prospective taxpayers’ intention to comply taxes. These findings imply that religious and nationalist values, suppoted by high tax awareness, can encourage voluntary tax compliance among young generations. This study contributes to behavioral taxation literature by integrating local religious values within the Theory of Planned Behavior framework.
GREENWASHING ACROSS SECTORS IN INDONESIA: HOW IT AFFECTS FIRM VALUE? Fransisca Tharia Hartanto; John Iwan Kusno
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/d40ptf13

Abstract

The implementation of mandatory sustainability reporting in Indonesia has raised concerns regarding greenwashing and its financial implications. This study investigates the relationship between greenwashing and firm value across sectors in Indonesia. Using Bloomberg ESG disclosure score and ESG score from 160 listed companies (475 firm-year observations) during 2022–2024, greenwashing is measured using a decoupling approach. This study uses a mean-difference test and panel data regression. The results show that sectors suspected of greenwashing behaviour exhibit significantly higher greenwashing scores than sectors without apparent greenwashing behaviour. However, greenwashing does not have a significant effect on firm value in sectors suspected of greenwashing behaviour. In contrast, greenwashing is positively associated with profitability in sectors without apparent greenwashing behaviour, although this effect is not significant when firm value is measured using PBV. These findings extend the greenwashing literature with empirical evidence from Indonesia, demonstrating that the relationship between greenwashing and firm value depends on sectoral characteristics, suggesting that the consequences of greenwashing differ across industries.
FIRM SIZE IN MODERATING ESG PERFORMANCE AND FIRM VALUE IN INDONESIA Christian Adventus; Zicry Denni Mahardika; Rafly Ade Setyawan; Risal
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/p60ksa46

Abstract

This research investigates how Environmental, Social, and Governance (ESG) metrics influence corporate worth within the Indonesian business landscape, while exploring corporate scale as a contextual moderator. Adopting a quantitative methodology, sample selection focused on enterprises registered on the Indonesia Stock Exchange (IDX) between 2017 and 2021 using specific purposive criteria. Corporate valuation was quantified through Tobin’s Q, sustainability disclosures were retrieved from ESG Intelligence, and organizational size was captured via market capitalization values. Statistical processing was executed through Moderated Regression Analysis (MRA). The data reveal that ESG compliance exerts a significantly positive effect on corporate worth, demonstrating that executing sustainable, ecofriendly, and socially responsible operations effectively boosts market standing. Moreover, structural moderation analytics confirm that company scale heavily interacts with this linkage, amplifying the favorable impact of sustainability initiatives on valuation metrics. This indicates that the rewards of ESG integration are substantially more evident in larger enterprises, driven by their extensive resource capabilities and intensified scrutiny from external stakeholders. These outcomes align with stakeholder theory, reinforcing that embedding ethical standards into corporate blueprints delivers sustainable competitive edges and protects corporate longevity.
ARTIFICIAL INTELLIGENCE AND THE TRANSFORMATION OF THE ACCOUNTING PROFESSION: A SYSTEMATIC LITERATURE REVIEW OF OPPORTUNITIES, CHALLENGES, AND FUTURE IMPLICATIONS Iwan Sunu Purwoko
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/zn0djr74

Abstract

Artificial Intelligence (AI) has significantly transformed accounting practices and the accounting profession through technologies such as Machine Learning (ML), Robotic Process Automation (RPA), Natural Language Processing (NLP), Big Data Analytics, and blockchain. While AI improves efficiency, automation, financial reporting, auditing, and decision-making, it also introduces challenges related to ethical governance, cybersecurity, algorithmic bias, technological dependency, and workforce transformation. This study aims to examine the impact of AI on accounting practices and the accounting profession using a Systematic Literature Review (SLR) approach. Following the PRISMA framework, 31 peer-reviewed studies published between 2022 and 2026 were selected and analyzed using thematic analysis. The findings indicate that AI enhances operational efficiency, audit quality, fraud detection, real-time financial reporting, and strategic decision-making. Furthermore, AI reshapes accountants' roles from routine administrative functions toward more analytical, strategic, and advisory responsibilities, increasing the need for digital competencies, AI literacy, and ethical awareness. This study contributes to the accounting literature by providing an integrated synthesis of the opportunities, challenges, and future implications of AI adoption. It also highlights the importance of continuous professional development, technology-oriented accounting education, and ethical governance to support sustainable AI implementation in the accounting profession.
FROM SIMPLE BOOKKEEPING TO SAK: ACCOUNTANT IDENTITY CONFLICTS IN MSMES UNDERGOING DIGITAL TRANSFORMATION Wulandari Hardjanti; Miya Dewi Suprihandari; Mochamad Ardi Setyawan
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/t062xr17

Abstract

Digital transformation has encouraged Micro, Small, and Medium Enterprises (MSMEs) to shift from simple bookkeeping practices toward the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This study aims to explore how accountants, business owners, and financial staff interpret changes in their professional roles during the digital transformation of accounting practices. The research employed a qualitative interpretive approach using a phenomenological method to understand participants’ subjective experiences. The findings indicate that the transition from traditional bookkeeping to a standards-based digital accounting system creates tensions between the established identity of transaction recorders and the emerging identity of strategic information providers. Identity conflicts are reflected in technology resistance, anxiety related to competency development, uncertainty regarding new responsibilities, and shifts in knowledge authority from practical experience to digital and accounting expertise. However, the adaptation process is supported by training programs, digital literacy enhancement, and professional mentoring, enabling individuals to develop more adaptive, collaborative, and data-oriented professional identities. The study contributes to the literature by emphasizing the social and professional dimensions of accounting digitalization in MSMEs and highlights that successful digital transformation depends not only on technological readiness but also on the reconstruction of professional identity within a changing business environment.
THE EFFECT OF GOOD UNIVERSITY GOVERNANCE ON EMPLOYEE PERFORMANCE WITH EMPLOYEE ENGAGEMENT AS A MODERATING VARIABLE(A CASE STUDY AT UNIVERSITY X) Ardin Etika Nur Andarisasi; Veronica Christina
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/24fwbq37

Abstract

This study seeks to evaluate the impact of Good University Governance (GUG) on employee performance and investigate the moderating function of employee engagement at University X. The use of effective governance concepts, including openness, accountability, responsibility, and equity, is thought to foster a favorable work environment and enhance employee performance.This study utilizes a quantitative methodology, gathering data via questionnaires administered to staff at University X. The data were examined through validity and reliability assessments, classical assumption evaluations, and hypothesis testing to ascertain the correlations among variables.The findings demonstrate that Good University Governance positively and significantly influences employee performance. This indicates that improved application of governance principles results in enhanced employee performance. Moreover, employee engagement has been demonstrated to regulate the association between GUG and employee performance, with elevated levels of employee engagement amplifying the positive impact of GUG on performance. This study indicates that raising governance quality in higher education institutions and increasing employee engagement are essential for improving employee performance and efficiently attaining organizational objectives.
DETERMINANTS OF GOVERNMENT FINANCIAL REPORT QUALITY IN HEALTH QUARANTINE TECHNICAL IMPLEMENTING UNITS OF THE MINISTRY OF HEALTH Muhammad Khairy Muflih; Syaiful Hifni; Sarwani
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/084jc273

Abstract

This study aims to examine the effects of human resource competence, government accounting standards, government internal control systems, and information technology utilization on the quality of financial reports in Health Quarantine Technical Implementing Units (UPTs) within the Ministry of Health. This study employed a quantitative approach using a survey method and a census sampling technique involving all financial management personnel across 51 Health Quarantine Technical Implementing Units, with data analyzed using multiple linear regression. The findings indicate that human resource competence, government accounting standards, and government internal control systems each have a positive and significant effect on the quality of financial reports. In contrast, information technology utilization has no significant effect and exhibits a negative direction, indicating the presence of a technology paradox resulting from a financial system that has not yet been fully integrated. Simultaneously, the four variables collectively have a significant effect on the quality of financial reports in Health Quarantine Technical Implementing Units within the Ministry of Health.
ANALYSIS OF VILLAGE FINANCIAL MANAGEMENT AND BUDGET REPORTING BASED ON PSAP NO. 02 IN DELI SERDANG REGENCY Malika Callista Lubis; Rahmat Daim Harahap; Muhammad Lathief Ilhamy Nasution
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/mxwsst15

Abstract

Abstract This study aims to analyze the compliance of village financial reporting with Government Accounting Standards Statement (PSAP) No. 02 on Budget Implementation Reports (LRA), evaluate the implementation of the Village Financial System (Siskeudes), and identify the supporting and inhibiting factors affecting village financial management in Percut Sei Tuan Subdistrict, Deli Serdang Regency. A qualitative approach was employed using primary and secondary data. Primary data were collected through interviews with village officials, while secondary data included Budget Implementation Reports (LRA), Village Budget Plans (APBDes), and relevant regulations. Compliance was assessed using a scoring method based on PSAP No. 02 indicators, including report structure, completeness, recognition and measurement of transactions, and presentation of SiLPA/SiKPA. The findings reveal varying levels of compliance among villages. Bandar Khalipah Village achieved the highest compliance rate (100%), followed by Kolam Village (66.67%) and Sumber Rejo Timur Village (55.56%). Although all villages have implemented Siskeudes, the effectiveness of its use depends on the competence of village officials in operating the system and understanding government accounting standards. Higher compliance levels are associated with better transparency and accountability. Supporting factors include the use of Siskeudes, training, and government assistance, while limited human resource capacity remains the primary challenge. Continuous training and technical assistance are essential to improve the quality of village financial reporting.  

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