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Jurnal Akuntansi
Published by Universitas Bengkulu
ISSN : 23030364     EISSN : 23030356     DOI : 10.33369/jakuntansi
Core Subject : Economy,
Economics, Econometrics & Finance
This journal contains are accounting research that includes Financial Accounting, Public Sector Accounting, Management Accounting, Economy, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital Market, Banking and contemporary issue about accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 195 Documents
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The Effect Of Tax Planning, Profitability And Deferred Tax Expense On Profit Managementa amrizal imawan amrizal; Ninik Mas’adah; SITI AZKIYAH NUR FADHILAH; INAYATUS SHOFIYAH
Jurnal Akuntansi Vol. 16 No. 1 (2026): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.16.2.21-31

Abstract

This study aims to analyze the effect of tax planning and tax liabilities on corporate profitability. The study population includes companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange from 2021 to 2023. The research approach used is causality research using quantitative methods and secondary data. The sampling approach used is purposive sampling. This study shows that tax planning, profitability, and tax resilience have a significant effect on earnings management.
he Contribution of E-Satisfaction and E-Word of Mouth in Influencing E- Loyalty on E-Commerce Platforms in Indonesia: The Mediating Role of Cybersecurity bertha napitupulu; Francisca Hermawan; Widarto Rachbiniwidarto@univpancasila
Jurnal Akuntansi Vol. 16 No. 2 (2026): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.16.2.61-72

Abstract

This study aims to examine the relationship betweenelectronic customer satisfaction (e-Satisfaction), electronicWord of Mouth (e-WOM), and cybersecurity as a mediatingvariable, in shaping electronic customer loyalty (e-Loyalty)on e-commerce platforms in Indonesia. This study employs adescriptive quantitative approach, with data collected througha questionnaire distributed via Google Forms, involving 652active users of e-commerce platforms such as Tokopedia,Shopee, and Bukalapak.The results of the analysis using SmartPLS show thate-Satisfaction and e-WOM have a positive and significanteffect on e-Loyalty. However, cybersecurity has nosignificant direct effect and does not significantly mediate therelationship between e-Satisfaction and e-WOM on e-Loyalty. The novelty of this study lies in its investigation ofthe mediating role of cybersecurity within the context ofIndonesian e-commerce consumer loyalty behavior—anaspect that has not been extensively explored empirically.The practical implications of this study emphasize theimportance of e-commerce platforms prioritizingimprovements in customer satisfaction as a primary strategyfor building loyalty, while cybersecurity should neverthelessbe maintained as a foundation of consumer trust. This studyprovides strategic insight for developing a sustainable userexperience within Indonesia's digital infrastructure
PERFORMANCE-BASED BUDGETING AND REGIONAL FINANCIAL PERFORMANCE: THE MODERATING ROLE OF LEADERSHIP COMMITMENT Anton Robiansyah; Pesi Suryani
Jurnal Akuntansi Vol. 16 No. 1 (2026): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.16.1.1-10

Abstract

This study aims to examine the effect of Performance-Based Budgeting (PBB) on Regional Financial Performance, with Leadership Commitment as a moderating variable. Evidence from the field indicates that although most local governments in Indonesia have formally adopted performance-based budgeting since the enactment of Government Regulation Number 12 of 2019 on Regional Financial Management, budget realization and value-for-money outcomes in numerous regions remain inconsistent, suggesting that formal adoption alone does not guarantee improved financial performance. This study employs a quantitative survey approach involving 180 respondents from budget and financial officers in Regional Apparatus Organizations (OPD), selected through purposive sampling. Data were analyzed using IBM SPSS Statistics through validity testing, reliability testing, classical assumption testing, multiple linear regression, and Moderated Regression Analysis (MRA). The results indicate that Performance-Based Budgeting has a positive and significant effect on Regional Financial Performance, and Leadership Commitment significantly strengthens this relationship. These findings reinforce Agency Theory and Stewardship Theory and offer practical implications for the Ministry of Home Affairs, the Ministry of Finance, and local governments in strengthening leadership commitment as a strategic lever for effective performance-based budget implementation.
BEYOND FINANCIAL REPORTING QUALITY: DIGITAL TRANSFORMATION AND PUBLIC VALUE IN LOCAL GOVERNMENT ACCOUNTING Gustita Arnawati Putri; Yoga Pratama Nugroho; Ahmad Dzakiyuddin
Jurnal Akuntansi Vol. 16 No. 1 (2026): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.16.1.11-21

Abstract

Digital transformation has become a central strategy forreforming public sector accounting, yet its ultimate contributionto society is often assessed narrowly through the lens offinancial reporting quality alone. This study argues thatfinancial reporting quality, while necessary, is not sufficient tocapture the broader societal contribution of digital reform, andtherefore examines how Digital Transformation affects PublicValue in local government, both directly and indirectly throughFinancial Reporting Quality as a mediating variable. Evidencefrom Indonesian local governments shows that although theRegional Government Information System (SIPD-RI) has beenadopted almost universally, improvements in financialstatement quality have not consistently translated into greaterpublic trust, service responsiveness, or perceived governmentallegitimacy. This study employs a quantitative explanatorysurvey design involving 200 respondents, comprising financialofficers and public service managers in Regional ApparatusOrganizations (OPD), selected through purposive sampling.Data were analyzed using IBM SPSS Statistics through validitytesting, reliability testing, classical assumption testing, multiplelinear regression, and mediation analysis using the causal-stepsapproach complemented by the Sobel test. The results show thatDigital Transformation has a positive and significant effect onboth Financial Reporting Quality and Public Value, FinancialReporting Quality positively affects Public Value, and FinancialReporting Quality partially mediates the effect of DigitalTransformation on Public Value. These findings extend PublicValue Theory and Institutional Theory by demonstrating thatdigital reform generates societal value through paralleltechnical and legitimacy-based pathways, offering practicalimplications for local governments seeking to move beyondcompliance-oriented digitalization toward genuine public valuecreation
ISLAMIC SOCIAL FINANCE DIGITALIZATION AND SUSTAINABLE DEVELOPMENT GOALS: THE MEDIATING ROLE OF GOVERNANCE TRANSPARENCY padlim hanif; Yosy Arisandy
Jurnal Akuntansi Vol. 16 No. 2 (2026): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.16.2.51-60

Abstract

Islamic social finance instruments, particularly zakat and waqf, have long been regarded as strategic mechanisms for poverty alleviation and social welfare, positioning them as natural contributors to the achievement of the Sustainable Development Goals (SDGs). In recent years, zakat and waqf institutions across Indonesia and other Muslim-majority countries have undergone rapid digitalization, including online collection platforms, digital reporting dashboards, and blockchain-based fund tracking. However, evidence suggests that digitalization alone does not automatically strengthen donors' (muzakki and waqif) trust or the institutional legitimacy required for Islamic social finance to meaningfully contribute to the SDGs, raising questions about the mechanisms through which digital transformation translates into developmental impact. This study examines the effect of Digital Transformation of Islamic social finance institutions on their contribution to SDGs achievement, with Governance Transparency and Accountability as a mediating variable. This study employs a quantitative explanatory survey design involving 190 respondents comprising managers and officers of zakat and waqf institutions, selected through purposive sampling. Data were analyzed using IBM SPSS Statistics through validity testing, reliability testing, classical assumption testing, multiple linear regression, and mediation analysis using the causal-steps approach complemented by the Sobel test. The results indicate that Digital Transformation has a positive and significant effect on both Governance Transparency and SDGs Contribution, Governance Transparency positively affects SDGs Contribution, and Governance Transparency partially mediates the effect of Digital Transformation on SDGs Contribution. These findings extend Maqasid al-Shariah Theory and Institutional Theory, and offer practical implications for zakat and waqf authorities, including Indonesia's National Zakat Agency (BAZNAS) and waqf regulatory bodies, in strengthening governance transparency as a strategic complement to digital transformation.

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