cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Febryantahanuji
Contact Email
garuda@apji.org
Phone
+6282134376195
Journal Mail Official
ilorafael@apji.org
Editorial Address
Jalan Majapahit No 605, Kota Semarang
Location
Kab. demak,
Jawa tengah
INDONESIA
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
 50   51   52   53   54 
Model Inkubasi Santripreneur: Pengaruh Kurikulum Kewirausahaan Islam dan Role Model Kyai terhadap Start-Up intention Mahasiswa Lamongan Atikah Kusuma Wati; Ahmad Munir Hamid; Huril A'ini
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.v5i2.3276

Abstract

This study aims to examine and analyze the effect of Islamic entrepreneurship curriculum and kyai role models on students' start-up intentions within pesantren-based higher education institutions in Lamongan Regency. The low entrepreneurial interest among pesantren graduates constitutes the fundamental problem underlying this research, despite the fact that Islamic values such as independence (istiqlaliyah), diligence (etos jihad ekonomi), and honesty (amanah) are inherently strong foundations for sustainable entrepreneurship. The study employed a quantitative approach using questionnaire instruments distributed to 122 active student respondents through Google Form. Collected data were analyzed using SPSS version 26 through validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficient of determination (R²). Results indicate that the Islamic entrepreneurship curriculum has a positive and significant effect on start-up intention (t = 4.217; p < 0.05), the kyai role model also has a positive and significant effect on start-up intention (t = 3.891; p < 0.05), and simultaneously both variables have a significant effect (F = 28.453; p < 0.01) contributing 32.4% (R² = 0.324). These findings support the development of a santripreneur incubation model that integrates Islamic value-based learning with ulama exemplar mentorship as an effective strategy for promoting student entrepreneurship in Lamongan.
Literasi Keuangan Syariah dan Digital Islamic Financial Behavior sebagai Penentu Minat Menabung Mahasiswa Lamongan di Bank Syariah Fitria Novita Sari; Ahmad Munir Hamid; Huril A’ini
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.v5i2.3279

Abstract

This study aims to examine the influence of Islamic financial literacy and digital Islamic financial behavior on students’ intention to save in Islamic banking institutions among students in Lamongan. The research employed a quantitative approach with an associative design involving 110 active students selected through purposive sampling. Respondents were required to have knowledge of Islamic banking services and experience using digital financial instruments. Data were collected through Likert-scale questionnaires and analyzed using IBM SPSS Statistics, including validity, reliability, classical assumption, multiple linear regression, t-test, F-test, and coefficient of determination analyses. The findings indicate that Islamic financial literacy has a positive but insignificant effect on students’ saving intention, as reflected by a significance value of 0.112 (>0.05). In contrast, digital Islamic financial behavior has a positive and significant effect, with a significance value of 0.000 (<0.05) and a regression coefficient of 0.510. Simultaneously, both independent variables significantly influence saving intention, as indicated by an F-value of 119.446 (p = 0.000). The coefficient of determination (R²) of 0.691 shows that 69.1% of the variation in students’ saving intention can be explained by Islamic financial literacy and digital Islamic financial behavior. The novelty of this study lies in integrating Islamic financial literacy and digital financial behavior within a single conceptual model. The study concludes that digital financial behavior aligned with Islamic principles is the dominant factor influencing students’ intention to save in Islamic banks.
Between Administrative Compliance and Public Openness : A Phenomenological Study of Urban Village Funds Putri Yasmin Nabibha; Indrawati Yuhertiana
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.v5i3.3280

Abstract

This study aims to understand the lived experiences and meanings of administrative compliance and public openness in the management of Kelurahan Funds in Wonorejo Urban Village, Tegalsari District, Surabaya City. Using a qualitative phenomenological approach, the study involved 14 informants consisting of urban village officials and community representatives. Data were collected through in-depth interviews, observations, and documentation, and analyzed using Colaizzi’s method. The findings indicate that Kelurahan Fund management is perceived as a practice situated between the demands of administrative compliance and expectations of public openness. Urban village officials interpret accountability as compliance with regulations and reporting requirements, while community members perceive transparency as openness regarding the use of Kelurahan Funds. Consequently, transparency is implemented more vertically toward the city government than horizontally toward the public. These findings highlight the importance of balancing administrative compliance and public openness to enhance public trust and community participation. The novelty of this study lies in its phenomenological exploration of how urban village officials and community members experience and interpret the management of Kelurahan Funds.
Paradigma dan Revolusi Ilmu dalam Perspektif Thomas S. Kuhn serta Relevansinya bagi Perkembangan Riset Akuntansi: Suatu Telaah Multiparadigma Viriany Viriany; Henny Wirianata; Hamid Habbe; Gagaring Pagalung
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.v5i3.3282

Abstract

This article aims to analyze the concepts of paradigm and scientific revolution from Thomas S. Kuhn’s perspective and to examine their relevance to the development of accounting research. The study employs a qualitative approach using literature review and conceptual synthesis of classical and contemporary works in philosophy of science and accounting. The findings indicate that accounting research has not developed in a linear manner; instead, it has shifted from normative approaches to positive approaches and later expanded toward interpretive, critical, interdisciplinary, and other alternative perspectives. These shifts suggest that changes in accounting research are not merely methodological variations, but also transformations in ontological, epistemological, and axiological assumptions regarding accounting reality, research objectives, and valid forms of knowledge. In this regard, Kuhn’s ideas remain relevant because they explain how dominant paradigms shape scientific practice, how anomalies generate crises, and how scientific communities are eventually driven to adopt new approaches. This article argues that contemporary accounting research requires a multiparadigm orientation in order to remain adaptive, reflective, and context-sensitive, including in the development of accounting scholarship in Indonesia.
Pengaruh Kepemimpinan dan Disiplin Kerja terhadap Kinerja Pegawai Dinas Ketahanan Pangan dan Perikanan Kabupaten Bandung Shevia Melati; Evan Jaelani
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.v5i2.3283

Abstract

This study aims to analyze the influence of leadership and work discipline on employee performance and to determine the extent to which these variables contribute to improving organizational performance. Employee performance is an essential factor in achieving organizational goals, particularly in government institutions that require high levels of productivity, professionalism, and service quality. The study employed a quantitative method with a descriptive correlational approach involving 45 employees selected through a saturated sampling technique. Data were collected using a Likert-scale questionnaire and analyzed through validity, reliability, and normality tests, followed by multiple linear regression, t-test, F-test, and coefficient of determination analyses. The findings reveal that both leadership and work discipline have positive and significant effects on employee performance, both partially and simultaneously. Effective leadership encourages employees to perform their duties responsibly, while strong work discipline supports consistency, punctuality, and adherence to organizational regulations. The coefficient of determination indicates that these two variables explain a substantial proportion of the variation in employee performance, although other factors beyond the scope of this study also contribute. The results imply that strengthening leadership quality and fostering a disciplined work culture are strategic efforts to improve employee productivity, effectiveness, and professionalism. Therefore, organizations are encouraged to continuously develop leadership competencies and reinforce work discipline to achieve sustainable organizational performance.
Determinants of Accounting Students Interest in Pursuing Careers as Public Accountants: Evidence from Universities in Surabaya Rika Puspita Sari; Agus Surya Bharmawan; Didik Tugas Suprianto
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.v5i2.3284

Abstract

This study examines the determinants influencing accounting students’ interest in pursuing careers as public accountants in Indonesia. Specifically, this study investigates the effects of labor market considerations, self-efficacy, financial rewards, family environment, and social values on students’ career intentions toward the public accounting profession. The public accounting profession plays an important role in ensuring transparency, accountability, and reliability of financial information, making it a significant career option for accounting graduates. Understanding the factors that influence students’ career choices is therefore essential for educational institutions and professional bodies in developing strategies to attract future public accountants. This study employed a quantitative research approach using primary data collected through questionnaires distributed to accounting students from public and private universities in Surabaya, Indonesia. The sample consisted of 100 accounting students selected using purposive sampling. Data were analyzed using multiple linear regression analysis with SPSS. The findings indicate that family environment significantly influences accounting students’ interest in pursuing careers as public accountants. Meanwhile, labor market considerations, self-efficacy, financial rewards, and social values do not significantly affect students’ career interest in the public accounting profession. These findings suggest that family support and influence remain important factors in shaping students’ career decisions within the accounting field.
Pengaruh Job Insecurity, Organizational Comomitment, dan Workload terhadap Turnover Intention pada Karyawan Cluster Morowali di PT Makassar Megaputra Prima (MMPP) Inggit Lestari; Niluh Putu Evvy Rossanty; Wiri Wirastuti; Nur Risky Islianty
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.v5i1.3285

Abstract

This quantitative study aims to examine and prove the influence of Job Insecurity, Organizational Commitment, and Workload on Turnover Intention among employees of the Morowali Cluster at PT Makassar Megaputra Prima (MMPP). Employee turnover intention is an important issue because it can affect organizational stability, productivity, and human resource management. The study used a non-probability sampling technique with a saturated sampling approach, in which all 37 employees in the population were selected as respondents. Data were collected through the distribution of structured questionnaires and analyzed using the Statistical Product and Service Solutions (SPSS) software. The results show that Job Insecurity has a positive and significant effect on Turnover Intention, with a t-value of 5.751 and a significance level of 0.000, indicating that higher feelings of job insecurity tend to increase employees' intention to leave the company. Organizational Commitment has a negative and significant effect on Turnover Intention, with a t-value of -5.081 and a significance level of 0.000, suggesting that stronger commitment to the organization reduces employees' desire to resign. Workload also has a positive and significant effect on Turnover Intention, with a t-value of 4.229 and a significance level of 0.000, meaning that excessive workload can encourage employees to consider leaving their jobs. Simultaneously, Job Insecurity, Organizational Commitment, and Workload significantly influence Turnover Intention among employees of PT Makassar Megaputra Prima (MMPP).
Pengelolaan Keuangan Syariah dalam Perspektif Akuntansi Syariah pada Sekolah Bosowa Bina Insani Bogor Dwi Yeni Lestari; Humaidid Muhajir
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.v5i1.3286

Abstract

The implementation of Islamic fin-ancial management principles in educational institutions represents an underexplored domain, particularly in Indonesia where Islamic education is expanding. This study aims to analyze the implementation of sharia financial management principles from the perspective of Islamic accounting at Sekolah Bosowa Bina Insani (SBBI), Bogor. Using a qualitative case study approach with a religiosity paradigm, data were collected through in-depth interviews with five key informants, documentation studies, and direct observation. Results indicate that SBBI has strongly internalized eleven sharia principles in its financial management: tawhid, justice, maslahah, cooperation (ta'awun), balance (tawazun), accountability, brotherhood (ukhuwah Islamiyah), truthfulness, timeliness, professional expertise, and transparency. These principles manifest in organizational culture and informal practices rather than explicit formal adoption of PSAK Syariah. The study concludes that Islamic accounting principles can be effectively embedded in educational institutions through value internalization, complementing conventional standards (ISAK No. 35). This research contributes to the literature on Islamic accounting applications in non-profit education sector and provides a model for Islamic schools seeking to formalize sharia-based financial governance.
Effect of Job Training, Work Environment, and Work Ability on Employee Performance with Work Motivation Mediation Endang Siswati; Erwin Christiono; Juliani Pudjowati; Haryono Haryono
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.v5i2.3287

Abstract

The purpose of this study is to test the hypothesis quantitatively, and the results will be confirmed qualitatively through focus group discussions. A sample of 100 respondents was located at the Attorney General's Office of East Java Province. The analysis used SEM-PLS. The results show that training, ability, and motivation have a significant effect on employee performance, while the work environment has no significant effect. The physical environment is not ideal, but employees still complete their work. Training, environment, and work ability have a significant effect on motivation. Work motivation is a good mediating variable in the relationship between training, environment, and work ability on performance. These results have been confirmed through focus group discussions that show consistency between quantitative data from SmartPLS and qualitative data from FGDs. The authenticity of this study lies in the confirmation of quantitative results with qualitative results (FGDs) that have never been done before.
Proactive Fraud Audit, Whistleblowing, Pengendalian Internal terhadap Pencegahan Fraud dalam Pengelolaan Dana BOS dengan Moralitas Individu sebagai Variabel Moderasi Eusebius Alfonsus Rumengan; Rilman Ibnu Arfan; Abdul Kahar; Ernawaty Usman; Jamaluddin Jamaluddin
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.v5i2.3288

Abstract

This study aims to examine the effect of proactive fraud audit, whistleblowing system, and internal control on fraud prevention in the management of School Operational Assistance (BOS) funds at elementary schools in Palu City, with individual morality as a moderating variable. Misappropriation of BOS funds remains a relevant issue in Indonesia, particularly in post-disaster areas experiencing fluctuations in administrative capacity and weak supervisory mechanisms. This study employed a quantitative approach by distributing structured questionnaires to treasurers, operators, and administrative staff directly involved in BOS fund management. Data were analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. The results indicate that proactive fraud audit and internal control have a significant effect on fraud prevention, while the whistleblowing system does not have a significant effect. In addition, individual morality was proven to moderate the relationship between the independent variables and fraud prevention, thereby strengthening the effectiveness of control mechanisms in preventing fraud. These findings highlight the importance of strengthening structural and behavioral controls in school financial governance. The novelty of this study lies in the integration of audit mechanisms, internal control, and aspects of individual morality within the context of post-disaster education.

Page 52 of 55 | Total Record : 549

 50   51   52   53   54 

Filter by Year

2022 2026


Reset
Filter By Issues
All Issue Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi Vol. 4 No. 1 (2025): Maret: Jurnal Riset Ilmu Akuntansi Vol. 3 No. 4 (2024): Desember: Jurnal Riset Ilmu Akuntansi Vol. 3 No. 3 (2024): September: Jurnal Riset Ilmu Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi Vol. 3 No. 1 (2024): Maret: Jurnal Riset Ilmu Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi Vol. 2 No. 4 (2023): Desember: Jurnal Riset Ilmu Akuntansi Vol. 2 No. 3 (2023): September: Jurnal Riset Ilmu Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi Vol. 2 No. 2 (2023): Juni: Jurnal Riset Ilmu Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi Vol. 2 No. 1 (2023): Maret: Jurnal Riset ilmu Akutansi Vol. 2 No. 1 (2023): Maret : Jurnal Riset ilmu Akutansi Vol. 1 No. 4 (2022): Desember: Jurnal Riset Ilmu Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi Vol. 1 No. 3 (2022): September: Jurnal Riset Ilmu Akuntansi Vol. 1 No. 3 (2022): September : Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2022): Juni: Akuntansi: Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2022): Juni : Akuntansi: Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2022): Maret: Jurnal Riset Ilmu Akuntansi, Vol. 1 No. 1 (2022): Maret : Jurnal Riset Ilmu Akuntansi, More Issue