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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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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 46 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.
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 (In Press)
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 (In Press)
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 (In Press)
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 (In Press)
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.

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