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Contact Name
Andi Asrihapsari
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andiasrihapsari@staff.uns.ac.id
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+6282136662567
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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,
Jawa tengah
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 42 Documents
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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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