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Andi Asrihapsari
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Journal Editorial Office AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vocational School, Universitas Sebelas Maret (UNS) Jalan Kolonel Sutarto No. 150K, Jebres, Surakarta City, Central Java, Indonesia 57126 Phone: (0271) 662622
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INDONESIA
Indonesian Journal of Applied Accounting and Finance
Published by Sekolah Vokasi Universitas Sebelas Maret
ISSN : 29632757     EISSN : 2964884X     DOI : https://doi.org/10.20961/akumulasi
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The purpose of this journal is to publish the research results and thoughts on applied accounting and finance which is relevant to the development of accounting and finance professions and practices in Indonesia. This journal covers research in the following areas: Financial Accounting Public Sector Accounting Management Accounting Islamic Accounting and Financial Management Accounting Information System Accounting Education Auditing Taxation Corporate Finance Capital Market Banking Sustainability Reporting
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol. 4 No. 1 (2025): June" : 6 Documents clear
Tax Revenue and Infrastructural Development in Nigeria Imeokparia, Lawrence; Nnoli, Ikenna Theodore; Ojo, David; Ajibola, Olufunmilayo
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 1 (2025): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v4i1.2280

Abstract

This study examines the relationship between tax revenue and infrastructural development in Nigeria. The study explores Company Income Tax (CIT) and Value Added Tax (VAT) as indicators for tax revenue. Also, three measures of capital expenditure; administrative capital expenditure, economic capital expenditure, and social services capital expenditure were adopted as a proxy for infrastructural development. The data used in the study were gathered from 2011-2021 and sourced from the Federal Inland Revenue Service (FIRS) and Central Bank of Nigeria Statistical Bulletin. To establish the relationship between tax revenue and infrastructure development, Pearson correlation and regression analysis were explored. The study finds that there is a positive relationship between CIT and economic capital expenditure, administrative capital expenditure and services capital expenditure. Likewise, the study shows a positive link between VAT and services capital expenditure, economic capital expenditure, and administrative capital expenditure in Nigeria. Therefore, it is recommended that the federal government effectively utilize the revenue generated from tax for infrastructural advancement and ensure there is no wastage in the process of disbursement of funds.
Digital Transformation and Total Quality Management as Moderators: Implications for the Financial Performance of Micro, Small, and Medium Enterprises (MSME) Kusumawardani, Niken; Syafis, Kamadie Sumanda
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 1 (2025): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v4i1.2336

Abstract

The worldwide COVID-19 pandemic has profoundly changed many facets of life, including how businesses operate. Among the most impacted industries, Micro, Small, and Medium Enterprises (MSME) must adapt to these changes. One of the adaptive strategies adopted by MSME is incorporating digital technologies into their operational procedures. Restrictions on face-to-face interactions have compelled many MSME to transition to online buying and selling activities. This shift requires business owners to be prepared for digitalization as part of the new normal. With digital transformation acting as a moderating variable, this research attempts to investigate also evaluate the impact of Total Quality Management (TQM) on the financial performance of MSME. The research focuses on MSME located in the banana chips industrial center in Bandar Lampung City. The sample comprises MSME actively involved in digital marketing and transactions. Data were collected through a questionnaire distributed via Google Forms. The results showed that TQM significantly and positively affects the financial performance of MSME. Additionally, it has been demonstrated that digital transformation successfully modifies the correlation between TQM and financial performance.
Analysis of FIFO and Average Methods for Corporate Income Tax Savings (Case Study on a Credit Union in Karanganyar) Azzahra, Nisita; Juliati, Juliati
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 1 (2025): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v4i1.2363

Abstract

This research aims to analyze the comparison of inventory valuation methods at Credit Union X using the FIFO method and the average method to achieve efficiency in Corporate Income Tax (CIT). This research employed a quantitative descriptive method by calculating inventory data from purchase and sales transactions from January to December 2024. The samples used in this study are items with regular purchase demand, namely Wipol Karbol Cemara, Pledge Lemon Pouch, Sania Cooking Oil 1 Liter, and Bay Fresh Strawberry. The results show that tax calculations using the rate from article 31E of the Income Tax Law result in a payable tax of Rp544,440 for the FIFO method and Rp542,354 for the average method. Thus, the application of the average inventory valuation method is considered more efficient in terms of tax savings for the company.
The Effect of Levers of Control System on Sustainability Performance: Evidence from Indonesian Batik Industry Budiwati, Christiyaningsih; Mustopha, Mazlina; Tse San, Ong; Mohd Said, Ridzwana
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 1 (2025): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v4i1.2098

Abstract

Small and Medium Enterprises (SMEs) are significant contributors to the world’s economy, particularly in times of crisis. SMEs also constitute an integral part of Indonesia's self-sustaining economic system and hold considerable promise for enhancing societal well-being. One of the SMEs that plays a big role in the Indonesian economy is the batik industry. However, with the development of fashion and modernization, batik clothing faces challenges to survive. The purpose of this study is to examine the effect of four levers of management control systems on sustainability performance. The Indonesian batik industry was chosen as the object of this study. Information was collected through a survey of batik makers throughout Indonesia. The result from the survey shows that four levers of the management control system positively affect sustainability performance.
Digital Banking Rivalry in Indonesia: ML-Powered Analysis and Forecasting Using Search Data for Top 5 Banks Koswara, Asep
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 1 (2025): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v4i1.2360

Abstract

The growing adoption of digital banking in Indonesia has heightened competition among financial institutions, prompting the need for data-driven insights to understand consumer behavior. This research investigates public interest in Indonesia’s five leading digital banks: SeaBank, Bank Jago, Bank Neo Commerce (BNC), blu by BCA Digital, and Allo Bank. The analysis utilized Google Trends data from 2019 to 2024. The primary goal is to explore how search behavior reflects market competition, regional adoption, and potential strategies for stakeholder decision-making. To achieve this, this research employed a quantitative approach using descriptive analysis, time-series forecasting, and clustering. ARIMA and Prophet models were applied to forecast future interest trends, while clustering techniques identified similarities in regional and temporal patterns. ARIMA is found to be more accurate for stable trends, whereas Prophet effectively detects seasonal variations. Google Trends data, while innovative and timely, has limitations as a proxy for actual consumer behavior. However, it provides valuable directional insights. For instance, SeaBank and Bank Jago show sustained interest due to their integration with ecosystem like Shopee and Gojek, respectively. In contrast, Allo Bank's popularity appears to be mostly driven by events, making it more short-lived. This research, theoretically, contributes to the fields of fintech and consumer analytics by demonstrating that search interest reflects engagement with digital banking. Practically, it provides strategic recommendations for geo-targeted marketing, ecosystem partnerships, and identification of underserved areas. These findings can help digital banks enhance their regional outreach and establish a strong brand presence in Indonesia's evolving financial landscape.
Analysis of National QR Code Payment Systems: Practices in 3 Developing Countries (Indonesia, Nigeria, and India) Asrihapsari, Andi; Putri, Ika Swasti; Anaege, Arinze E.
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 1 (2025): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v4i1.2539

Abstract

This study explores the payment system practices using national quick response codes (QR codes) in three developing countries—Indonesia, India, and Nigeria—which are members of the World Trade Organization (WTO). Using a systematic literature review (SLR) approach guided by the PRISMA 2020 protocol, this study analyzed 15 peer-reviewed articles to examine the implementation of QR code-based payment systems. Specifically, the review evaluated trends in national policy practices, geographical focus, research methodologies, journal classifications, and theoretical frameworks employed. Although the study adopted a qualitative SLR methodology, it drew analytical insights from the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT). A key finding reveals that national QR code payment systems have been implemented in Indonesia (QRIS), India (BharatQR), and Nigeria (NQR). The goal of implementing national QR code systems is to support financial inclusion, transaction efficiency, and the transition to a cashless society. This study identifies a research gap related to security issues, data privacy, and the macroeconomic impact of QR code payments. This study provides direction for future studies by recommending a mixed-methods approach, cross-cultural exploration, and review of national policies as part of developing an inclusive and sustainable digital payment system.

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