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Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30313392     EISSN : 30313384     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Ilmu Ekonomi dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 337 Documents
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Human Capital Innovation dalam Menghadapi Skill Gap Tenaga Kerja Indonesia di Era Artificial Intelligence Ika Rezki Purnama; Ariawan Ariawan; Ardhia Pramesti Regitha Mukminin; Andi Nur Azizah Fajry Azzahrah
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): Juni: Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i2.2484

Abstract

The rapid advancement of Artificial Intelligence (AI) has transformed workforce competency requirements and intensified the skills gap between educational outcomes and industry demands. This challenge requires human capital innovation to improve workforce readiness in the digital transformation era. This study aims to analyze the role of human capital innovation in addressing the workforce skills gap in Indonesia using a Systematic Literature Review (SLR). A total of 32 relevant scholarly articles on human capital, Artificial Intelligence, and workforce skills gaps in Indonesia were systematically reviewed. The data were analyzed through thematic synthesis to identify major challenges and competency development strategies. The findings indicate that the skills gap is primarily caused by the mismatch between educational curricula and industrial needs, limited AI literacy, and inadequate digital competencies among workers. The most frequently identified strategies include curriculum transformation, continuous upskilling and reskilling programs, strengthening AI literacy, and collaboration among government, higher education institutions, and industry. These findings suggest that adaptive human capital development supported by lifelong learning is essential for enhancing the competitiveness of Indonesia's workforce and ensuring successful adaptation to the rapid changes brought about by Artificial Intelligence.
Analisa Hukum Regulasi Keuangan Digital Penerapan QRIS (Quick Response Code Indonesia Standard) di bank di Indonesia Elba Zuhdi; Moh. Taufik; Sanusi Sanusi
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i3.2499

Abstract

Information technology used by banks in Indonesia includes core banking systems and front-end applications such as e-banking, APMK (Card-Based Payment Instruments), and electronic money. Electronic money is used as a means of payment and is a relatively new alternative compared to APMK, which consists of credit cards, ATM cards (Automated Teller Machines), or debit cards. Indonesia is one of the countries that uses electronic money, and this policy regulation is based on a policy issued by Bank Indonesia, namely Bank Indonesia Regulation Number: 11/12/PBI/2009 concerning Electronic Money. This can be said that Indonesia has recognized the use of electronic money. The purpose of this research is to analyze the legal regulations of Digital Financial Regulations for the implementation of QRIS (Quick Response Code Indonesia Standard) in banks in Indonesia as well as the advantages and disadvantages of using QRIS. This type of research is library research, with an empirical juridical approach. QRIS implementation aligns with the principles of efficiency, fair distribution, and fair business competition from the perspective of Indonesian economic law. QRIS standardization increases financial inclusion and reduces transaction costs through certain fee waivers or adjustments. Furthermore, QRIS helps achieve the goal of sustainable national economic development by balancing financial technology innovation with financial system stability.
Peran Mediasi Audit Internal Pengaruh Kinerja Komite Audit dan Religiusitas Manajer terhadap Tata Kelola KSPPS Lisa Harnanda; Endah Susilowati
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i3.2501

Abstract

Good governance is a fundamental prerequisite for maintaining the sustainability and credibility of Sharia-compliant Savings and Loan Cooperatives (KSPPS). This study aims to analyze the impact of audit committee effectiveness and manager religiosity on KSPPS governance, with internal audit serving as a mediating variable. A quantitative approach was employed, utilizing primary data collected via structured questionnaires distributed to 90 respondents from 18 KSPPS in East Java. The data were subsequently analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results indicate that audit committee effectiveness and manager religiosity exert a positive and significant influence on the quality of KSPPS governance. Both variables were also found to enhance the effectiveness of internal audit implementation. Analysis of inDirect Effects revealed that internal audit significantly mediates the relationship between audit committee effectiveness, manager religiosity, and KSPPS governance. These findings imply that improving audit committee performance, strengthening the internal audit function, and integrating religious values ​​into managerial decision-making are essential factors in achieving Sharia cooperative governance characterized by transparency, accountability, and integrity.
Spiritualitas Kerja Berbasis Konsep Khusyu’ Al-Ghazali: Implikasinya terhadap Independensi dan Kualitas Audit Auditor Syahrul Syahrul; Syarbini Ikhsan; Umiaty Hamzani
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i3.2510

Abstract

Recurring audit failures in Indonesia, such as the Wanaartha Life case, continue to show that auditor independence collapses easily under client pressure despite layered regulations and codes of ethics. Prior studies have largely explained independence through external and structural factors such as regulation, firm size, or audit tenure, while the internal process that actually restrains auditors from succumbing to pressure remains underexplored. Some studies have linked workplace spirituality to audit quality, yet the constructs used are often generic or limited to broad Islamic values such as shiddiq and amanah. This study addresses that gap by drawing on Imam Al-Ghazali's concept of khusyu’ from Ihya' Ulumuddin, comprising six dimensions, Hudhur al-Qalbi, At-Tafahhum, At-Ta'dziem, Al-Haibah, Ar-Raja', and Al-Haya', as a more specific framework of workplace spirituality to examine auditor independence. This study aims to explore how these six dimensions of khusyu’ are interpreted and internalized by auditors, and to analyze their implications for independence in facing client pressure and gratification temptations. A qualitative single case study design was employed, involving eight informants across different organizational levels, through semi structured in depth interviews, non participatory observation, and document review. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña, with trustworthiness maintained through source triangulation, method triangulation, and member checking. The findings are expected to enrich the literature on Islamic behavioral accounting and offer practical guidance for public accounting firms in cultivating auditor integrity beyond mere procedural compliance.   Keywords: Al-Ghazali's khusyu’, workplace spirituality, auditor independence, audit quality, phenomenological study.   Abstrak. Kegagalan audit yang berulang di Indonesia, seperti kasus Wanaartha Life, terus menunjukkan bahwa independensi auditor mudah runtuh di hadapan tekanan klien meski aturan dan kode etik sudah berlapis. Penelitian terdahulu banyak menjelaskan independensi dari sisi faktor eksternal seperti regulasi, ukuran KAP, atau audit tenure, sementara proses batin yang sesungguhnya menahan auditor dari tekanan tersebut belum banyak digali. Beberapa studi memang sudah mengaitkan spiritualitas kerja dengan kualitas audit, namun konstruk yang dipakai umumnya masih generik atau berhenti pada nilai Islam yang bersifat umum seperti shiddiq dan amanah. Penelitian ini berupaya mengisi celah tersebut dengan menggunakan konsep khusyu’ Imam Al-Ghazali dalam Ihya' Ulumuddin, yang terdiri dari enam makna yaitu Hudhur al-Qalbi, At-Tafahhum, At-Ta'dziem, Al-Haibah, Ar-Raja', dan Al-Haya', sebagai kerangka spiritualitas kerja yang lebih spesifik untuk membedah independensi auditor. Penelitian ini bertujuan mengeksplorasi bagaimana keenam makna khusyu’ tersebut dimaknai dan dihayati oleh auditor, serta menganalisis implikasinya terhadap sikap independensi dalam menghadapi tekanan klien dan godaan gratifikasi. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus tunggal, melibatkan delapan informan dari berbagai jenjang jabatan di KAP, melalui wawancara mendalam semi terstruktur, observasi non partisipatif, dan studi dokumentasi. Data dianalisis menggunakan model interaktif Miles, Huberman, dan Saldaña, dengan keabsahan data dijaga melalui triangulasi sumber, triangulasi teknik, dan member checking. Hasil penelitian ini diharapkan memperkaya literatur akuntansi keperilakuan Islami dan memberi rujukan praktis bagi KAP dalam membina integritas auditor secara lebih substantif, tidak hanya bertumpu pada kepatuhan prosedural.   Kata kunci: khusyu’ Al-Ghazali, spiritualitas kerja, independensi auditor, kualitas audit, studi fenomenologis.
Analisis Strategi Sosialisasi pada Program Rekognisi Pembelajaran Lampau (RPL) Fakultas Ekonomi Universitas Al-Ghifari Bandung Peri Purnama; Sigit Djalu Purwoko; Eka Purwanda
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i3.2512

Abstract

This study aims to analyze the socialization strategy implemented by the Faculty of Economics, Universitas Al-Ghifari Bandung, for its Recognition of Prior Learning (RPL) program, in order to reach prospective students across diverse societal segments and to increase student enrollment. Using a descriptive qualitative method with a case-study design, data were collected through in-depth semi-structured interviews with six informants (one key informant, two main informants, and three involved informants), field observation, and documentation, and were validated through source, method, and time triangulation. Data were analyzed using the six-phase thematic analysis framework of Braun and Clarke (2022). The results show that the increase in RPL enrollment from 26.67% to 82.86% of the target over three academic years (2023/2024–2025/2026) was driven primarily by an informal channel the study terms faculty-mediated word-of-mouth, rather than by the institution’s formal socialization strategy, which remains passive and unsegmented. The study further finds that existing institutional capital, such as a proven partnership with a local government agency, has not been systematically replicated, and identifies a disjunction between informants’ high individual satisfaction and the institution’s own assessment that the socialization system as a whole remains ineffective, a pattern explained by survivorship bias in the sampling of involved informants. Based on these findings, the study proposes a set of prioritized, actionable recommendations to formalize the faculty network, replicate proven institutional visits, and build a segmented, hybrid socialization strategy for the RPL program. Penelitian ini bertujuan untuk menganalisis strategi sosialisasi yang diterapkan oleh Fakultas Ekonomi Universitas Al-Ghifari Bandung pada Program Rekognisi Pembelajaran Lampau (RPL) dalam menjangkau calon mahasiswa dari berbagai segmen masyarakat guna meningkatkan jumlah mahasiswa. Penelitian menggunakan metode kualitatif deskriptif dengan desain studi kasus. Data dikumpulkan melalui wawancara mendalam semi-terstruktur terhadap enam informan (satu informan kunci, dua informan utama, dan tiga informan terlibat), observasi lapangan, dan studi dokumentasi, serta diuji keabsahannya melalui triangulasi sumber, metode, dan waktu. Analisis data dilakukan dengan analisis tematik mengikuti kerangka enam fase Braun dan Clarke (2022). Hasil penelitian menunjukkan bahwa peningkatan capaian penerimaan mahasiswa RPL dari 26,67% menjadi 82,86% selama tiga tahun akademik (2023/2024–2025/2026) lebih didorong oleh saluran informal yang dalam penelitian ini diistilahkan sebagai faculty-mediated word-of-mouth, bukan oleh strategi sosialisasi formal institusi yang masih bersifat pasif dan tidak tersegmentasi. Penelitian juga menemukan bahwa modal kelembagaan yang sudah ada, seperti kemitraan yang telah terbukti efektif dengan salah satu instansi pemerintah, belum direplikasi secara sistematis, serta teridentifikasi disjungsi antara kepuasan individual informan yang tinggi dan penilaian institusi bahwa sistem sosialisasi secara keseluruhan belum efektif, sebuah pola yang dijelaskan oleh survivorship bias dalam pengambilan sampel informan terlibat. Berdasarkan temuan tersebut, penelitian ini merumuskan sejumlah rekomendasi berjenjang prioritas untuk memformalkan jejaring dosen, mereplikasi model kunjungan institusi yang telah terbukti berhasil, serta membangun strategi sosialisasi yang tersegmentasi dan berbasis hybrid marketing bagi Program RPL.
Pengaruh Modernisasi Administrasi Perpajakan, Love of Money, dan Kepercayaan pada Otoritas Pajak terhadap Kepatuhan WPOP pada Karyawan PT. Tukang Bersih Indonesia Fitri Thias Sandi; Hesty Erviani Zulaecha; Sopian Sopian
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i3.2516

Abstract

Individual taxpayer compliance plays a crucial role in supporting the optimization of government tax revenue; however, the level of compliance is influenced by various factors, including the modernization of the tax administration system, love of money attitudes, and trust in tax authorities. This study aims to examine the effects of the modernization of the tax administration system, love of money attitudes, and trust in tax authorities on individual taxpayer compliance among employees of PT Tukang Bersih Indonesia. The study employed a quantitative approach using a survey method. The research population consisted of employees of PT Tukang Bersih Indonesia who possessed a Taxpayer Identification Number (NPWP), while the sample was selected using a purposive sampling technique. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression with IBM SPSS Statistics. The findings indicate that the modernization of the tax administration system, love of money attitudes, and trust in tax authorities each have a positive and significant effect on individual taxpayer compliance. These results suggest that technology-based tax administration, taxpayers’ financial value orientation, and greater trust in the professionalism and quality of services provided by tax authorities contribute to higher levels of taxpayer compliance. This study concludes that improving the quality of tax administration, strengthening public trust in tax authorities, and enhancing taxpayers’ awareness of the financial consequences of non-compliance are essential strategies for promoting sustainable taxpayer compliance and supporting the optimization of government tax revenue.  
Implikasi Teknologi Informasi pada Internal Audit: Tinjauan Literatur Zaki Afif; Umiaty Hamzani; Nina Febriana Dosinta
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i3.2517

Abstract

This study reviews research on the application of information technology in auditing, which has developed across various topics and approaches. The purpose of this study is to provide an overview of the existing research and identify opportunities for further research on the relationship between information technology and auditing. A semi-systematic literature review method was employed by examining published articles that discuss the relationship between information technology and auditing, including the research methods applied. The review indicates that previous studies have generally examined the application of information technology through concepts such as the Technology Readiness Index, Technology Acceptance Model (TAM), and blockchain in relation to auditing. The reviewed studies employed both quantitative and qualitative approaches. The findings demonstrate that information technology has been discussed primarily in the context of auditing in general, while its specific application to internal auditing remains relatively limited. Therefore, this literature review provides a foundation for expanding the scope and specificity of future research by integrating more than one information technology concept to examine its relationship with internal auditing. This approach is expected to contribute to the development of research on information technology applications in internal auditing and provide opportunities for more comprehensive investigations.
Evaluasi Internalisasi Core Values BerAKHLAK pada ASN Pemerintah Provinsi Sulawesi Tengah: Bukti Empiris dari Program “Rumah BRIDA” Muhammad Ichsan; Meity Ferdiana Paskual; Husnah Husnah; Niluh Putu Evy Rossanty; Andi Chairil Furqan; Adiani Purwa Utari; Syarifudin Syarifudin
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i3.2522

Abstract

This study aims to describe the level of behavioral compliance of State Civil Apparatus (ASN) with the BerAKHLAK Core Values through “Rumah BRIDA-Berani Riset dan Inovesi Daerah Program” in Central Sulawesi. The study employs a descriptive quantitative approach, utilizing primary data collected via an anonymous online survey. The research sample consists of 20,392 valid observations derived from 51 OPDs. The results indicate that the behavioral compliance of ASN with the BerAKHLAK Core Values falls into the high to very high categories. The loyalty dimension obtained the highest index score, while the accountability dimension recorded the lowest score, albeit remaining in the high category. These findings suggest that ASN employees have internalized the BerAKHLAK values adequately; however, the reinforcement of a culture of accountability, transparency, and performance responsibility still requires improvement. Theoretically, this study reinforces the value-based performance management approach, asserting that organizational values play a pivotal role in shaping the behavior of public officials. Practically, the findings serve as a foundation for formulating policies to strengthen the ASN work culture, particularly regarding accountability and competency development. This research is limited to the scope of the Central Sulawesi Provincial Government and does not encompass the dynamics of regency or municipal governments.
Pengaruh Fear of Missing Out (FOMO), Literasi Keuangan, dan Persepsi Risiko terhadap Keputusan Investasi Saham dan Tingkat Kepercayaan Diri Investor pada Generasi Z di Kota Medan Cut Anjani; Ahmad Albar Tanjung
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i3.2533

Abstract

  This study aims to analyze the effects of Fear of Missing Out (FOMO), Financial Literacy, and Risk Perception on Stock Investment Decisions and Investor Confidence among Generation Z in Medan City. This quantitative study uses Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with SmartPLS 4. The sample consisted of 200 respondents selected through purposive sampling, with criteria of residing in Medan City and having observed or monitored the stock market. Data were collected using an online questionnaire with a 5-point Likert scale. The results indicate that FOMO has a positive and significant effect on Investor Confidence (path coefficient = 0.353) and Investment Decisions (path coefficient = 0.319). Financial Literacy also has a positive and significant effect on Investor Confidence (path coefficient = 0.562) and Investment Decisions (path coefficient = 0.581). Meanwhile, Risk Perception has no significant effect on Investor Confidence (path coefficient = −0.117) or Investment Decisions (path coefficient = −0.021). The model demonstrates strong predictive capability with R-Square values of 0.529 for Investor Confidence and 0.591 for Investment Decisions. The study concludes that FOMO and Financial Literacy are key factors influencing Generation Z’s confidence and stock investment decisions, while Risk Perception does not significantly contribute.
The Role of Government Support in Moderating The Effect of Digital Transformation, Risk Management, and Entrepreneurial Character on the Resilience of MSMES in the Leather Craft Industry Center Amanita Novi Yushita; Agatha Saputri; R. Andro Zylio Nugraha; Dian Normalitasari Purnama; Dhyah Setyorini
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): Juni: Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i2.2547

Abstract

This study analyzes whether government support moderates the effects of digital transformation, risk management, and entrepreneurial character on MSMEs resilience in the Bantul (Yogyakarta) leather craft cluster. Using a quantitative survey of 197 actively producing artisans, we employed a Likert scale questionnaire and tested the measurement and structural models with Partial Least Squares Structural Equation Modeling (PLS-SEM). Results indicate that digital transformation, risk management, and entrepreneurial character each exert a positive and significant effect on MSMEs resilience, with risk management emerging as the strongest driver of enterprise durability. Moderation tests show that government support significantly amplifies the link between entrepreneurial character and resilience, but does not significantly moderate the relationships between digital transformation or risk management and resilience. The findings imply that strengthening MSMEs resilience cannot rely solely on external support; it must be anchored in internal capacities particularly robust risk management and adaptive entrepreneurial traits. Policy should prioritize entrepreneur empowerment, digital literacy upgrading, and targeted training facilitation to enhance competitiveness and sustainability of leather-craft MSMEs in a globalized market.

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