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Andi Asrihapsari
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andiasrihapsari@staff.uns.ac.id
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akumulasi.journal@mail.uns.ac.id
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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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Kota surakarta,
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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
 1 
Search results for , issue "Vol. 4 No. 2 (2025): December" : 6 Documents clear
Evaluation of Coretax Implementation from the Fiscus and User Perspectives: A Case Study of Primary Tax Service Office X and Tax Consultant Office Y Azzahra, Annisaa Dina; Triatmoko, Hanung; Karunia, Asaprima Putra; Wulandari, Trisninik Ratih; Endiramurti, Saktiana Rizki
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2025): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v4i2.2953

Abstract

This study aims to analyze the challenges and corresponding solutions encountered during the implementation of the Core Tax Administration System or CTAS (abbreviated as Coretax), the latest innovation from the Directorate General of Taxes (DGT), from the perspectives of tax officials (fiscus) and tax consultants. This study employs a case study method with a descriptive approach. Data were obtained through observations and interviews with relevant parties at KPP Pratama X and KKP Y. This research serves as a medium for elucidating the efforts of tax authorities in addressing obstacles during CTAS implementation, as well as a platform for expressing user perspectives, particularly those of tax consultants. The results show KPP faced several challenges, including network issues, system readiness, procedural changes requiring adaptation, and reliance on centralized infrastructure. Mitigation measures included continuous monitoring, the establishment of a direct communication forum with central authorities, service adjustments, socialization initiatives, and the introduction of policies waiving administrative penalties. Both KPP and KKP stakeholders concur that, despite ongoing challenges, the system is developing and holds substantial potential to achieve its objective of modernizing tax administration to enhance user accessibility, provided consistent improvements are sustained.
Theoretical and Methodological Trends in Public Sector Accounting Research (2017–2022): A Structured Literature Review of Six International Journals Nurharjanti, Nashirotun Nisa
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2025): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v4i2.3005

Abstract

This study maps the trend of using theory and methodological approaches in public sector accounting research between 2017 and 2022. This research was conducted with a journal-bound sampling design from six international journals that consistently publish public sector accounting research. The total number of articles tabulated during the observation period was 975 articles. For the theory mapping, articles were screened based on the criteria of "explicit use of theory as an analytical framework", so 340 articles were analyzed. For methodological mapping, all articles in the journal sample were classified at the approach level (qualitative, quantitative, and mixed). The mapping results show that Institutional Theory is the most frequently used theory in almost all journals, while qualitative approach dominates in public sector accounting research publications. These findings confirm the importance of institutional context in public sector studies and show room for the development of the use of alternative theories as well as the expansion of methodological designs. 
Optimization of Digital Accounting Transformation in Village-Owned Enterprises Using a Value Chain Perspective for Good Village Governance Fatimah, Annisa; Wahyuni, Hesti; Isrowiyah, Anna; Ernawati, Widi Dwi
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2025): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v4i2.3155

Abstract

This study examines how accounting practices in Village-Owned Enterprises (BUMDes) transform from manual bookkeeping to digital systems using a value-chain perspective. It addresses the core problem of misalignment between the formal logic of accounting applications and the cash-flow-based working logic of BUMDes operators, which leads to hybrid adoption, partial use of the system, and continued reliance on manual records that weaken accountability and decision making. A qualitative exploratory case-study design was applied in two BUMDes in East Java, using interviews, observations, document analysis, and focus group discussions analyzed through a value-chain framework. The findings show that digital applications are positioned mainly at the downstream reporting stage, while upstream transaction capture and processing remain manual, making hybrid adoption and workflow–system misalignment a structurally stable pattern shaped by cognitive, capability, and infrastructural constraints. The study proposes a value-chain-based, user-driven transformation model using a Minimum Viable Product (MVP) that accepts simple cash inputs, automates journal mapping, and produces contextual, offline-friendly reports, contributing to the discourse on human–system fit in rural digital transformation and offering practical guidance for BUMDes-oriented accounting system design.
Analysis of Taxpayer Compliance with Motor Vehicle Tax Revenue in Ponorogo Regency Pratiwi, Rosiana Eka; Arista, Denty
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2025): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v4i2.2997

Abstract

This research aims to analyze the level of taxpayer compliance with the Motor Vehicle Tax in Ponorogo Regency. Taxes play a crucial role in national development and serve as a major source of state revenue. Despite the increase in the number of taxpayers and the realization of PKB revenue from 2020 to 2024, taxpayer compliance remains suboptimal, with arrears continuing to rise. This study employed a descriptive qualitative method, utilizing questionnaires distributed to 105 taxpayers in Ponorogo Regency. The findings indicate that taxpayers in Ponorogo Regency have a strong understanding of, awareness of, and compliance with their tax obligations. However, there are several obstacles that contribute to delays in tax payments, such as negligence, unregistered motor vehicles, and economic factors. Recommendations to enhance taxpayer compliance include more comprehensive outreach and implementation of a Motor Vehicle Tax incentive program to alleviate late fees. The research novelty lies in the testing of Stanley Milgram's compliance theory against the implementation of the latest regional tax regulations enacted during the current research year, specifically East Java Governor Regulation Number 34 of 2024 concerning the Implementing Guidelines for Regional Tax Collection.
Effectiveness and Contribution Analysis of Regional Taxes to the Growth of Local Own-source Revenue in Kediri During and Post-COVID-19 Pandemic Tobong, Theresa Grace Abdi; Anna Isrowiyah; Berlianingtyas, Putri Ayu
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2025): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v4i2.3324

Abstract

This study aims to evaluate the effectiveness and contribution of hotel, restaurant, and entertainment taxes in supporting the growth of Kediri’s regional original revenue during and in the period following the COVID-19 pandemic. The data used are secondary data from 2020 to 2024. This study applies a descriptive quantitative method, with data collected through interviews and documentation. The data were sourced from the Regional Revenue, Financial, and Asset Management Agency of Kediri. This method was used to measure the effectiveness of regional tax realization against the target and the contribution of realized hotel tax revenue, restaurant tax, and entertainment tax to local revenue. The data in this study are the target and realized hotel tax revenue, restaurant tax, entertainment tax, and local revenue. The findings of this study reveal that during the COVID-19 pandemic period (2020–2021), hotel and restaurant tax revenues demonstrated a very high level of effectiveness, whereas entertainment tax revenue was considered moderately effective. In the post-COVID-19 pandemic in 2022, hotel taxes and restaurant taxes decreased while entertainment tax increased. In 2023, hotel taxes and restaurant taxes increased while entertainment tax decreased. In 2024, the effectiveness rate increased across various sectors. Hotel and restaurant taxes were highly effective, apart from entertainment taxes, which were moderately effective. The contribution of hotel, restaurant, and entertainment taxes to the growth of Kediri's regional original income during and after the COVID-19 pandemic was very low.
The Effect of Financial Literacy and Digital Payment Services on the Financial Performance of MSMEs Atikah, Ika; Wardani, Yuniatin Trisnawati Dwi Kusuma
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2025): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v4i2.3361

Abstract

The purpose of this research is to examine the influence of financial literacy and digital payment services on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in the dry and wet cake industry in the Surakarta region. This research uses a quantitative approach and data were collected using questionnaires. The population in this study was MSMEs registered on the website umkm.surakarta.go.id in the dry cake and wet cake industry, with the sampling technique useds purposive sampling. The analysis technique uses multiple linear regression. The research results show that financial literacy partially has a positive and significant effect on the financial performance of MSMEs, while digital payment services partially have a negative and insignificant effect on the financial performance of MSMEs. Simultaneously, financial literacy and digital payment services have a positive and significant effect on the financial performance of MSMEs.

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