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Akuntansi: Jurnal Riset Ilmu Akuntansi
Published by Lembaga Pengembangan Kinerja Dosen
ISSN : 9617871     EISSN : 2961788X     DOI : 10.55606
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum 9. Aministrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) 10. Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 549 Documents
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Public Sector Accounting and Distributed Accountability in Stunting Policy: An Agent Based Framework Pramandyah Fitah Kusuma; Aditya Surya Nanda
Akuntansi Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i3.3220

Abstract

Stunting prevention has become a major policy priority in many developing countries, particularly within decentralized governance systems where local governments are responsible for implementing public health interventions. In this context, public sector accounting plays an important role in structuring how policy resources are allocated, monitored, and reported. However, ensuring accountability in complex social policies such as stunting prevention remains challenging because policy outcomes depend on interactions among multiple actors operating across administrative and household contexts. This study aims to examine how public sector accounting shapes accountability dynamics in decentralized stunting policy implementation. The research adopts a qualitative approach using a conceptual agent-based framework to analyze interactions among governance actors. Data were collected through interviews, document analysis, and field observations involving administrative institutions, operational service providers, and beneficiary households. The findings indicate that accounting mechanisms strengthen procedural accountability through budgeting, monitoring, and reporting processes within administrative structures. However, policy effectiveness is also influenced by household decision-making dynamics that determine how program resources are utilized. These interactions produce distributed accountability, where policy outcomes emerge from the interaction between administrative governance mechanisms and household behavior.
Pemanfaatan Belanja Modal Pemerintah Desa dalam Mendorong Pembangunan Pedesaan: Studi Kasus di Desa Sedoa, Kabupaten Poso Syamsul Syamsul; Chaeranti Muldayani Dewi; Andi Sabirin Baso; Saparman Saparman; I Nyoman Swedana
Akuntansi Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3221

Abstract

This study aims to analyze the utilization of village capital expenditure in promoting rural development. The research was conducted in Sedoa Village, Poso Regency, using a qualitative approach based on secondary data. Data were collected through documentation techniques from village financial records, including the General Cash Book, Village Development Planning Documents (RKPD), and Budget Realization Reports for the 2018–2023 period. This approach enables a systematic examination of allocation patterns and the realization of capital expenditures within the context of rural development. The data were analyzed using descriptive analysis to provide an objective overview of the actual conditions. The results show that most village capital expenditure is allocated to infrastructure development, particularly roads, bridges, and irrigation systems. Additionally, capital expenditure is also directed toward network and building development, with a smaller portion allocated to equipment and vehicle procurement. These findings indicate that the primary priority of the village government in capital expenditure allocation is the provision of basic infrastructure to support economic activities. Thus, capital expenditure plays a strategic role in enhancing accessibility, productivity, and community welfare in rural areas.
Digital Finance Meets Digital Gold : (Studi pada Mahasiswa Gen Z Pekerja Pengguna Pegadaian Digital di Bali) I Dewa Ayu Agung Tantri Pramawati; Ni Putu Ayu Siska Wulantari; Ketut Laksmi Maswari; Ni Made Astini Rahayu; I Dewa Putu Gede Wiyata Putra
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3222

Abstract

The rapid growth of digital technology has transformed financial services, including digital gold investment through the Pegadaian Digital application. However, Generation Z’s interest in digital gold investment, especially among working students, is still influenced by digital financial literacy and perceived ease of use. This study aims to examine the effect of digital financial literacy on interest in digital gold investment, with perceived ease of use as a mediating variable among Generation Z working students at INSTIKI, Bali. A quantitative associative approach was applied using a survey of 100 respondents selected through purposive sampling. Data were analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS). The findings show that digital financial literacy has a positive and significant effect on investment interest (β = 0.379; p = 0.017). It also significantly influences perceived ease of use (β = 0.622; p = 0.000). Furthermore, perceived ease of use positively affects investment interest (β = 0.404; p = 0.021) and mediates the relationship between digital financial literacy and investment interest. Descriptive results indicate high levels of digital financial literacy (72), perceived ease of use (70), and investment interest (72). These findings highlight the importance of improving digital financial education and enhancing application usability to increase digital gold investment interest.
Peran Paparan Media dalam Memoderasi Pengaruh Dewan Direksi Wanita dan Dewan Komisaris Independen terhadap Pengungkapan Emisi Karbon pada Perusahaan Sektor Energi Putu Gyan Kenanga Sukma Sari; Putu Sukma Kurniawan; I Made Pradana Adiputra
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3234

Abstract

This study aims to analyze the effect of female directors and independent commissioners on carbon emission disclosure, with media exposure acting as a moderating variable in energy sector companies in Indonesia. This research applies a quantitative approach using secondary data obtained from 28 companies during the 2021–2024 period, resulting in a total of 112 observations. The analysis method employed is panel data regression using Moderated Regression Analysis (MRA) to examine both direct and moderating effects among the variables. The findings reveal that female directors do not significantly affect carbon emission disclosure, whereas independent commissioners have a positive and significant influence on carbon emission disclosure practices. Furthermore, media exposure is unable to moderate the relationship between female directors and carbon emission disclosure. However, media exposure weakens the influence of independent commissioners on carbon emission disclosure. These findings indicate that external pressure through media attention does not always improve environmental transparency, but instead may encourage companies to prioritize corporate reputation management strategies rather than substantive environmental accountability and disclosure practices.
Tourist Motivation as a Mediator of Destination Attributes and Visit Intention at Klakat Watubaing Yoseph Darius Purnama Rangga; Antonius Philipus Kurniawan Gheta; Yulius Sersanto Rubu; Thresia Winarti; Kristina Sujila
Akuntansi Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3235

Abstract

Tourism plays a strategic role in regional economic development, making it essential to understand tourist behavior, particularly visit intention. This study aims to analyze the effect of destination attributes on visit intention and examine the moderating role of tourist motivation at Klakat Watubaing. A quantitative explanatory approach was employed using survey data collected from 100 tourists through accidental sampling. The data were analyzed using multiple regression and Moderated Regression Analysis (MRA). The findings reveal that destination attributes have a positive and significant effect on visit intention, indicating that aspects such as attractions, facilities, and accessibility are key determinants in influencing tourists’ decisions. Tourist motivation also has a positive and significant direct effect on visit intention. However, the interaction effect between destination attributes and tourist motivation is not significant, suggesting that motivation does not moderate the relationship between destination attributes and visit intention. These results imply that improving destination attributes should be the primary focus in increasing tourist visits, while motivation should be considered as an independent factor in understanding tourist behavior. This study contributes to the tourism literature by providing empirical evidence on the limited moderating role of motivation in emerging destinations.
Cracking the Earnings Code: What Drives Market Reactions? Dian Sulistyorini Wulandari; Edi Triwibowo; Ahmad Bukhori Muslim
Akuntansi Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3238

Abstract

This study examines investor reactions to earnings announcements by analyzing the influence of company size, leverage, and inter-period tax allocation on the Earnings Response Coefficient (ERC) in manufacturing firms within Indonesia’s food and beverage sub-sector. The research is motivated by the importance of understanding factors that affect market responses to accounting earnings, particularly in emerging markets where information asymmetry and differences in accounting practices may shape investor perceptions. The primary objective of this study is to determine whether firm characteristics and inter-period tax allocation influence ERC. A quantitative research approach was employed using panel data obtained from companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The data were analyzed using panel least squares regression. The findings reveal that company size, leverage, and inter-period tax allocation do not have a statistically significant effect on ERC. In addition, inter-period tax allocation does not moderate the relationship between firm characteristics and investor responses to earnings announcements. These results imply that investors may place greater emphasis on earnings quality, transparency, and disclosure credibility rather than on conventional firm attributes or tax-related accounting adjustments. The study contributes to the literature by providing empirical evidence regarding the limited role of firm characteristics and tax allocation in explaining earnings informativeness within emerging capital markets.
Artificial Intelligence in Auditing: A Critical and Comparative Synthesis Yudhi Prasetiyo; Sila Ninin Wisnantiasri; Eka Wirajuang Daurrohmah; Novta Winkey Pradana; Rahayu Lestari
Akuntansi Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3239

Abstract

The fast-paced digitalization of audit practice has accelerated the adoption of artificial intelligence (AI), but systematic understanding of research patterns, empirical findings, and persistent gaps in this domain is still limited. This research is based on a systematic review by using the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) protocol, with peer-reviewed articles in 2022 to 2026, obtained from reputable international and national journal databases, based on a literature review. Thirty primary articles were retained after a rigorous process of identification, screening, and assessment of eligibility and represented. The synthesized studies have consistently shown that AI technologies, especially machine learning, deep learning, natural language processing and robotic process automation, can significantly improve the fraud detection accuracy (85-96.3%), the audit process efficiency (40-70%), and the quality of risk assessment compared to the traditional methods. However, common structural barriers across contexts limit AI adoption: limited auditor competence, algorithmic bias, erosion of professional skepticism, and lack of uniform regulatory standards. The review concludes that AI is a complement, not a substitute, for human expertise, and successful implementation depends on the confluence of technology, ethical governance and auditor digital literacy. The findings chart the research path of AI in auditing and suggest a future research agenda, especially regarding cross-industry validation and evidence-based regulatory framework development.
Pengaruh New Fraud Star Theory terhadap Tax Evasion pada KPP Pratama Surabaya Mulyorejo Adinda Priski Dhea Asiyanti; Dwi Suhartini; Siti Sundari; Alif Faruqi Febri Yanto
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3240

Abstract

This study aims to analyze the influence of factors in the New Fraud Star Theory, including pressure, opportunity, rationalization, capability, internal scope, external scope, and culture on tax evasion among corporate taxpayers at KPP Pratama Surabaya Mulyorejo. The study employed a quantitative approach using the Structural Equation Modeling Partial Least Square (SEM-PLS) method. Data were collected through questionnaires distributed to 100 corporate taxpayers selected using the simple random sampling technique. The results indicate that rationalization, capability, internal scope, and culture have a significant effect on tax evasion, while pressure, opportunity and external scope do not significantly affect tax evasion. The internal scope variable was found to be the most dominant factor influencing tax evasion behavior. Theoretically, this study strengthens the relevance of the New Fraud Star Theory in explaining tax evasion behavior, particularly regarding capability, internal organizational conditions, and organizational culture. Practically, the findings highlight the importance of strengthening internal control systems, improving tax compliance culture, and increasing supervision of taxpayers with high tax related capabilities. The novelty of this study lies in the development of the New Fraud Star Theory through the addition of internal scope, external scope, and culture variables in the context of tax evasion behavior among corporate taxpayers in Indonesia.
The Meaning of Omnichannel Experience Consistency on Customer Loyalty: A Qualitative Study at Jaya Abadi Automotive Workshop Paulus Y Fanggidae; Siswono Akuan Rokanta; Wijil Nugroho; Jonathan Flavian Kusumawidjaja; Malvin Gamaliel Simaora; Djoel T.M. Lumban Raja
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3241

Abstract

This study aims to understand the meaning of omnichannel experience consistency for automotive workshop customers and how such experiences contribute to customer loyalty. The context of Jaya Abadi Automotive Workshop was selected because customer service interactions occur not only through face-to-face encounters at the workshop, but also through WhatsApp, telephone calls, social media, Google reviews, and service reminders. This research was designed as a qualitative study using a case study approach. Data were collected through semi-structured in-depth interviews with customers who had used more than one service channel, observations of service processes, and documentation of relevant customer communications. Thematic analysis was employed to interpret patterns of meaning emerging from customer experiences. Preliminary findings indicate four main themes: consistency of information as the foundation of technical trust, continuity of relationships between digital and face-to-face channels, fulfillment of service promises as evidence of workshop integrity, and service memory perceived as personal. These findings emphasize that customer loyalty in automotive workshops is determined not only by price or location proximity, but also by the alignment of cross-channel experiences that make customers feel secure, understood, and confident to return. The practical implications of this study highlight the need for communication standardization, integration of service histories, and consistent post-service follow-up across all service channels.
Determinasi Perilaku Berbagi Pengetahuan Online pada Komunitas Travelling: Peran Motivasi Individual dan Modal Sosial Yessy Artanti; Syaifurrizal Wijaya Putra
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3245

Abstract

This study aims to examine the influence of social capital dimensions and individual motivations on online knowledge-sharing behavior and its impact on participation in user-generated online travel communities. The social capital dimensions investigated include trust, social interaction, and shared language, while individual motivation consists of the need to belong, altruism, and reputation. A quantitative research approach was employed involving 122 active members of online travel communities in Indonesia who participated through Instagram and Facebook platforms. The sample was selected using purposive sampling based on criteria relevant to the research objectives. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) to assess the relationships among the variables. The findings reveal that the dimensions of social capital do not have a significant effect on online knowledge-sharing behavior. In contrast, individual motivation has a positive and significant influence on online knowledge sharing. Furthermore, online knowledge-sharing behavior is found to positively affect members’ participation in online travel communities. These results suggest that motivational factors play a more important role in encouraging knowledge-sharing activities than social capital factors. Therefore, community managers should focus on strengthening members’ motivations, such as fostering a sense of belonging, encouraging altruistic behavior, and enhancing reputation-building opportunities, to improve engagement and participation within online travel communities.

Page 49 of 55 | Total Record : 549

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