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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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Analisis Penggunaan QRIS Generasi Z Kabupaten Gresik: Pengaruh Kepercayaan, Persepsi Risiko, dan Efektivitas Sistem Ishthifa’iyah; Dyah Ratnawati
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.v5i3.3290

Abstract

The rapid development of digital payment systems in Indonesia has contributed to the increasing adoption of the Quick Response Code Indonesian Standard (QRIS) as a practical and efficient cashless payment method. Nevertheless, findings regarding the factors influencing the intensity of QRIS usage remain inconclusive, particularly concerning trust, perceived risk, and system effectiveness. This study aims to examine the effects of trust, perceived risk, and system effectiveness on the intensity of QRIS usage among Generation Z in Gresik Regency. Data were collected through a questionnaire distributed to 100 Generation Z respondents who had previously used QRIS and were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach. The results indicate that trust has a positive and significant effect on the intensity of QRIS usage. Perceived risk also demonstrates a significant influence, suggesting that Generation Z continues to utilize QRIS despite being aware of the potential risks associated with digital transactions. In contrast, system effectiveness does not have a significant impact on the intensity of QRIS usage. These findings highlight that psychological factors, particularly trust, play a more substantial role than technical system factors in encouraging QRIS adoption among Generation Z. The study implies that strengthening user trust and enhancing education regarding digital transaction security should be prioritized to support the sustainable use of QRIS.
Perilaku Konsumtif Generasi Z Pengguna E-Commerce Ditinjau dari Financial Technology Payment, Literasi Keuangan, dan Pengendalian Diri Widya Frahestika; Dyah Ratnawati
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.v5i3.3291

Abstract

Generation Z has become more frequent users of e-commerce and fintech payments due to advances in digital technology. The ease of transactions offered by digital platforms can impact people's consumption patterns, especially consumer behavior. This study examines how fintech payments, financial literacy, and self-control influence the consumer behavior of Generation Z e-commerce users. In addition to external factors such as fintech payments, internal factors also influence consumer behavior. This study used a quantitative approach and surveyed 99 students from the Faculty of Economics and Business at the Veteran National Development University in East Java. The survey was conducted using a purposive sampling technique. Structural Equation Modeling-Partial Least Squares (SEM-PLS) using SmartPLS 4.0 analyzed the data collected through questionnaires. The results showed that fintech payments did not significantly influence consumer behavior. Conversely, financial literacy and self-control significantly and negatively influenced consumer behavior. These results indicate that the ease of digital payments is not the main factor driving Gen Z to consume. Instead, a person's ability to manage finances and control their urge to consume plays a more important role in shaping rational consumer behavior. It is intended that this study will serve as a resource for educational institutions and related parties to increase knowledge about finance and self-control to reduce the tendency to consume in the digital era.
Transformasi Sistem Perpajakan Coretax terhadap Tranparansi dan Akuntabilitas Sistem Perpajakan pada KPP Madya Surabaya Mira Pramudianti; Erna Hendrawati; Indahwati Indahwati
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.v5i1.3292

Abstract

This study aims to determine how Coretax implementation impacts transparency and accountability in the Indonesian tax system and to evaluate the extent to which Coretax improves taxpayer access to information, minimizes fraudulent practices, and improves tax administration accountability. This qualitative study, conducted through a literature review, shows that Coretax implementation significantly contributes to increasing transparency by providing taxpayers with real-time access to tax information, minimizing reporting errors and facilitating access to information related to regulations and accountability aspects. Coretax strengthens the tax authorities' ability to track transaction data, reduces opportunities for audit manipulation, and accelerates the audit process, making it more efficient and effective. This qualitative study involved taxpayers registered at the Surabaya Madya Tax Office and the Fiscus at the Surabaya Madya Tax Office. The majority used electronic services, amounting to 4.31 million SPTs, while 97.8 thousand SPTs were still filed manually or not filed.
From Financial Literacy to Financial Well-Being: The Behavioral Pathways of Generation Z in Bali Ayu Ketut Diah Nariswari; Luh Gede Meydianawathi
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.v5i1.3293

Abstract

This study examines how financial literacy, financial experience, and financial attitude shape the financial well-being of Generation Z in Bali, with financial behavior positioned as a mediating variable. The issue is relevant because young adults increasingly access digital financial services while their ability to convert financial access into responsible behavior remains uneven. A quantitative explanatory design was applied to 156 Generation Z respondents domiciled in Bali and selected using purposive sampling. Data were collected through a structured questionnaire and analyzed using Partial Least Squares Structural Equation Modeling. The results show that financial literacy, financial experience, and financial attitude have positive and significant effects on financial behavior and financial well-being. Financial behavior also has a positive and significant effect on financial well-being and mediates the effects of literacy, experience, and attitude. The model explains 82.0 percent of financial behavior and 90.1 percent of financial well-being, with predictive relevance of 0.982. These findings confirm that knowledge, experience, and attitude generate stronger welfare outcomes when expressed through budgeting, saving, debt control, and long-term planning. The study contributes to behavioral finance literature by explaining the behavioral mechanism behind financial well-being among digitally exposed young adults in a tourism-dependent regional economy.
Implikasi Kebijakan De Minimis dan Bea Masuk pada Impor Merchandise Pop Culture dari Jepang dan Korea Selatan di Indonesia Dhivena Leanti Ardhan; Heru Tjaraka
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.v5i3.3294

Abstract

The growth of cross-border e-commerce has significantly increased the importation of pop culture merchandise from Japan and South Korea into Indonesia. In response, the Indonesian government revised its de minimis threshold and import duty policies to protect domestic industries, strengthen tax compliance, and enhance state revenue. This study aims to analyze the implications of these policies on the importation of pop culture merchandise and their impact on consumer behavior and customs compliance. The research employs a qualitative approach using secondary data obtained from government regulations, institutional reports, and relevant academic literature published between 2019 and 2024. Data were analyzed through qualitative content analysis and thematic analysis. The findings indicate that the reduction of the de minimis threshold increases import-related costs for consumers. However, strong fandom loyalty, cultural attachment, and social identity continue to sustain demand for imported merchandise despite higher prices. The study also finds that increased fiscal burdens may encourage consumers to use personal shopper services and informal import channels, creating potential compliance risks and challenges for customs supervision. Therefore, effective implementation of fiscal policies requires integrated digital monitoring systems, risk-based controls, and stronger coordination between tax and customs authorities. These findings contribute to the literature on international taxation and digital trade while providing practical insights for improving fiscal policy in the digital economy.
Efektivitas Surat Berharga Syariah Negara terhadap Pembiayaan Defisit Anggaran Pendapatan Belanja Negara Periode Tahun 2019-2023 Nurafni Sofya; Awaluddin Awaluddin
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.v5i1.3295

Abstract

State Sharia Securities (Surat Berharga Syariah Negara or SBSN) are Islamic financial instruments issued by the Indonesian government to support the financing of the State Budget (Anggaran Pendapatan dan Belanja Negara or APBN), particularly in covering the budget deficit and funding strategic national development projects. Although the issuance of SBSN has steadily increased, discussions on its contribution to deficit financing remain limited. This study aims to analyze the effectiveness of SBSN in supporting the financing of the APBN deficit in Indonesia during the period 2019–2023 using a quantitative approach. The results show that SBSN makes a significant contribution, with an average of 33.6% of the total APBN deficit over the past five years. A simple linear regression analysis yields a coefficient of determination (R²) of 0.794 and a p-value of 0.0411, indicating a positive and statistically significant relationship between SBSN issuance and the budget deficit. In addition to its role in fiscal financing, SBSN is also used to fund priority sectors such as infrastructure, education, transportation, and other development projects backed by sharia-compliant assets. The effectiveness of SBSN is further demonstrated by the increasing efficiency of its issuance costs and the narrowing yield spread compared to conventional government bonds (Surat Utang Negara or SUN). Therefore, SBSN can be concluded to be a strategic, efficient, and sustainable financing instrument that supports national development and fiscal stability in accordance with Islamic economic principles.
Pengaruh Pengembangan Karir, Penghargaan, dan Lingkungan Kerja terhadap Kepuasan Kerja Karyawan di Bank Sumut Lubuk Cabang Pakam Syaharani Syahputri; Purnama Ramadani Silalahi; Muhammad Ikhsan Harahap
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.v5i1.3296

Abstract

This paper is intended to analyze how career advancement, reward systems, and the job environmentimpact employees’ job satisfaction at Bank Sumut Lubuk Pakam Branch. A quantitative associative method was employed This research examines 49 employees selected using a saturated this research adopted a sampling method.The data were measured a Likert scale was used and processed through regression analysis (multiple linear) analysis with IBM SPSS Statistics. The results indicate that career development, rewards, and the work setting exerts a favorable and statistically positively and significantly influences employee job satisfactionOf all the variables analyzed, reward is found to have the strongest influence. An R² value of 0.492 indicates that 49.2% of employee outcomes can be explained by the model job satisfaction is accounted for by the variables in this research, whereas the remaining 50.8% is attributed to external factors beyond the model. These findings underscore the significance of well-implemented career development, equitable reward systems, and a conducive work environment in improving employee job satisfaction in the banking industry.
Determinan Manajemen Laba pada Perusahaan Food and Beverage dengan Leverage sebagai Variabel Moderasi Richie Eprillio; Amin Wijoyo
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.v5i2.3297

Abstract

This study examines earnings management in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The analysis focuses on the effects of profitability, corporate strategy, cash holding, and firm size on earnings management, as well as the moderating role of leverage. A quantitative approach was applied using panel data regression, with 54 observations selected through purposive sampling criteria. Earnings management was measured using discretionary accruals, profitability using Return on Assets (ROA), corporate strategy using firm growth, cash holding using the ratio of cash and cash equivalents to total assets, firm size using the natural logarithm of total assets, and leverage using the Debt to Asset Ratio (DAR). The findings indicate that profitability has a significant negative effect on earnings management, while corporate strategy has a significant positive effect. Cash holding and firm size do not show a significant effect on earnings management. The moderation results reveal that leverage moderates the effects of profitability, corporate strategy, and cash holding on earnings management, but does not moderate the effect of firm size on earnings management.
Pengaruh Pemahaman Pajak, Kesadaran Pajak, Sanksi Pajak, Implementasi Core Tax terhadap Kepatuhan Wajib Pajak Orang Pribadi (WPOP) Angel Natasha; Okta Karina H.
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.v5i3.3298

Abstract

This study aims to analyze the influence of tax understanding, taxpayer awareness, tax sanctions, and the implementation of the Coretax system on individual taxpayer compliance. The background of this research is based on the relatively low level of taxpayer compliance, which is influenced by both internal and external factors. Tax understanding is an important factor as it reflects the extent to which taxpayers comprehend applicable tax regulations. In addition, taxpayer awareness is expected to encourage voluntary compliance. On the other hand, tax sanctions function as an external control mechanism that can enforce compliance. The implementation of Coretax, as part of the modernization of tax administration systems, is expected to provide convenience, efficiency, and improved compliance through the use of technology. This research employs a quantitative approach, with data collected through questionnaires distributed to individual taxpayers in the Jakarta area. Data analysis was conducted using statistical tests to determine the relationships and effects among variables. The results indicate that tax understanding, tax sanctions, and the implementation of Coretax have a significant effect on individual taxpayer compliance. Meanwhile, taxpayer awareness does not show a significant effect on compliance. These findings suggest that knowledge, law enforcement through sanctions, and the ease of technology-based systems play a more dominant role in improving compliance compared to awareness alone. This study is expected to serve as a reference for policymakers in formulating more effective tax policies.  
Board Gender Diversity and Corporate ESG Performance: (A Systematic Review of Empirical Evidence) Fiesty Utami; Refi Pratiwi; Fadhilah Fadhilah; Firli Agusetiawan Shavab; Adih Supriadi
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.v5i1.3300

Abstract

Corporate governance is significantly shaped by gender diversity on the board of directors which in turn influences ESG performance. While global legislation advocates for higher proportions of women, empirical studies produce mixed and unclear results. This study is a systematic literature review based on the PRISMA approach. From 129 researches, 11 final researches met the criteria, which are: quantitative methods, measuring gender diversity, listed companies, and evaluating ESG performance. The study lists many countries, such as Asia, Europe, emerging markets, and Middle East. The results of this review show that the board gender diversity is related to profitability increased in the sector of agriculture, the negative relationship with profit management in some contexts but positive in others, and the role of reducing tax aggressiveness. Women as a board of director positively support sustainability transparency in certain institutional circumstance. However, every domain have very low degree of certainty in the evidence because of the risk of prejudice, inconsistency, and restricted applicability. The gender diversity and ESG performance realtionship is deeply context-sensitive and varies considerably by the industrial sector, institutional context, or even governing structure. Due to the low certainty of evidence, definite conclusions cannot be drawn yet. Future research should use standardized ESG measures and a more robust methodology to account for endogeny.

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