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Dinasti Accounting Review
Published by Dinasti Research
ISSN : -     EISSN : 30254922     DOI : https://doi.org/10.38035/dar
Core Subject : Economy,
Economics, Econometrics & Finance
Dinasti Accounting Review (DAR) dikelola dan diterbitkan oleh Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI), secara berkala empat kali dalam setahun setiap bulan Juli, Oktober, Januari, dan April. DAR adalah jurnal peer-review yang menerbitkan artikel ilmiah di bidang Akuntansi. Artikel yang dimuat di DAR meliputi hasil penelitian ilmiah asli (prioritas utama), artikel review ilmiah baru (bukan prioritas), serta hasil kajian di bidang Akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 147 Documents
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Analisis Yuridis dan Akuntansi dalam Implementasi Kebijakan Pajak Karbon Tahun 2025 menuju Kepatuhan dan Pelaporan Keuangan Pasca Penerapan Retha Tesalonika; Gevan Naufal Wala
Dinasti Accounting Review Vol. 2 No. 3 (2025): Dinasti Accounting Review (January - March 2025)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v2i3.1844

Abstract

Penelitian ini mengkaji aspek yuridis dan akuntansi implementasi pajak karbon di Indonesia pada tahun 2025, dengan fokus pada tantangan kepatuhan dan persyaratan pelaporan keuangan yang dihadapi dunia usaha pasca penerapan. Menggunakan pendekatan metode campuran yang menggabungkan penelitian yuridis normatif dan empiris, studi ini menganalisis kerangka hukum kebijakan pajak karbon di Indonesia dan mengevaluasi standar akuntansi untuk transaksi terkait karbon. Temuan mengungkapkan beberapa tantangan dalam fase implementasi, termasuk masalah pemantauan teknis, kompleksitas administratif, dampak finansial terhadap profitabilitas, dan integrasi dengan sistem pelaporan pajak yang ada. Penelitian ini juga mengidentifikasi tantangan spesifik sektor, terutama untuk industri padat karbon dan UKM dengan sumber daya terbatas. Studi ini menyimpulkan bahwa implementasi efektif memerlukan penyempurnaan regulasi, penguatan standar akuntansi, dan strategi kepatuhan proaktif bagi dunia usaha, dengan menekankan perlunya harmonisasi antara kebijakan lingkungan dan perpajakan untuk mencapai target pengurangan emisi Indonesia dan komitmen Net Zero Emission.
TAM Model for Using Accounting Information Systems in the Bale by BTN Mobile Banking Application on Generation Z Students at the Faculty of Economics and Business Winaya Mukti University Annisa Fitri Anggraeni; Dani Ramdani
Dinasti Accounting Review Vol. 4 No. 2 (2026): Dinasti Accounting Review (September - October 2026)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v4i2.3916

Abstract

This study aims to examine the effect of Perceived Ease of Use and Perceived Usefulness on User Attitude and their implications for the Usage Behavior of the accounting information system in the Bale by BTN mobile banking application. A quantitative approach was used with descriptive and verificative methods. The population consisted of 2,350 Generation Z students from the Faculty of Economics and Business, Winaya Mukti University (2019–2025); a sample of 96 respondents was determined using the Slovin formula and purposive sampling. Data were collected through questionnaires and analyzed using path analysis, supported by validity, reliability, correlation, coefficient of determination, and simultaneous and partial hypothesis testing. The results show that Perceived Ease of Use and Perceived Usefulness simultaneously affect User Attitude; partially, only Perceived Usefulness is significant. Both variables, simultaneously and partially, significantly affect Usage Behavior, and User Attitude significantly affects Usage Behavior. Perceived Usefulness is the more dominant factor shaping User Attitude, while both perceptions jointly improve the usage behavior of the Bale by BTN application.
Penerapan Green Accounting dan Kinerja Lingkungan terhadap Kinerja Keuangan dengan Ukuran Perusahaan Sebagai Variabel Moderasi Aditya Pradana; Rian Fitra Apriandi; Aulia Beatrice Brilliant
Dinasti Accounting Review Vol. 4 No. 2 (2026): Dinasti Accounting Review (September - October 2026)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v4i2.3910

Abstract

Perubahan paradigma bisnis menuju keberlanjutan mendorong perusahaan untuk tidak hanya berorientasi pada pencapaian keuntungan, tetapi juga mempertimbangkan aspek lingkungan dalam aktivitas operasionalnya. Penerapan green accounting dan peningkatan kinerja lingkungan menjadi strategi penting dalam mendukung keberlanjutan perusahaan, meskipun hubungan keduanya terhadap kinerja keuangan masih menunjukkan hasil yang beragam. Penelitian ini bertujuan untuk menganalisis pengaruh green accounting dan kinerja lingkungan terhadap kinerja keuangan dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan kuantitatif korelasional dengan data panel yang diperoleh dari laporan tahunan perusahaan, Bursa Efek Indonesia, dan sumber pendukung lainnya. Sampel penelitian terdiri atas 8 perusahaan sektor energi selama periode pengamatan 5 tahun yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan menggunakan Structural Equation Modeling Partial Least Square melalui aplikasi WarpPLS 6.0. Hasil penelitian menunjukkan bahwa green accounting berpengaruh positif dan signifikan terhadap kinerja keuangan, sedangkan kinerja lingkungan tidak berpengaruh signifikan terhadap kinerja keuangan. Selain itu, ukuran perusahaan tidak terbukti mampu memperkuat pengaruh green accounting maupun kinerja lingkungan terhadap kinerja keuangan. Penelitian ini memberikan kontribusi bahwa penerapan informasi dan pengelolaan biaya lingkungan dapat menjadi faktor strategis dalam meningkatkan kinerja keuangan perusahaan
E-Reporting Usage Model Based on the Technology Acceptance Model (TAM) at the Badan Penanggulangan Bencana Daerah Kota Cimahi Annnisa Fitri Anggraeni Anggraeni; Aam Salamah
Dinasti Accounting Review Vol. 4 No. 2 (2026): Dinasti Accounting Review (September - October 2026)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v4i2.3915

Abstract

The utilization of the E-Reporting system to support operations at the Cimahi City Regional Disaster Management Agency (BPBD) relies on the system's acceptance and usage by employees. This study aims to analyze the factors influencing E-Reporting usage based on the Technology Acceptance Model (TAM) framework, specifically Perceived Ease of Use, Perceived Usefulness, Behavioral Intention, and Actual Use. A quantitative approach was employed using Path Analysis, with data processed via IBM SPSS. The results indicate that Perceived Ease of Use has a positive and significant effect on both Perceived Usefulness and Behavioral Intention. However, Perceived Usefulness does not significantly affect Behavioral Intention. Furthermore, neither Perceived Ease of Use nor Perceived Usefulness has a significant impact on Actual Use; conversely, Behavioral Intention has a positive and significant effect on Actual Use. These findings demonstrate that the intention to use the system is a crucial factor in driving the actual usage of E-Reporting. While the system's ease of use plays a role in enhancing perceived usefulness and employee intention to use the system, perceived usefulness does not directly determine the intention or actual usage of E-Reporting. These findings highlight the importance of improving ease of use and strengthening usage intentions to optimize the utilization of E-Reporting at BPBD Cimahi City.
Social Accounting as Digital Accounting Adaptation in Enhancing Gen Z's Digital Literacy and Competence for SMEs in Kupang City Wizaldy Fabiano Hilnicputro; Fransiskus Marlon Reu
Dinasti Accounting Review Vol. 4 No. 2 (2026): Dinasti Accounting Review (September - October 2026)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v4i2.3922

Abstract

This study examines social accounting as a digital accounting adaptation to enhance Gen Z's digital literacy and competence in Kupang's SMEs. In the context of SDG 4, digital recordkeeping serves as both an administrative tool and an educational medium, driving technological skills, financial literacy, and social impact awareness (Tambunan, 2024). Social accounting enables SMEs to integrate transparency, accountability, and social value, while digitalization accelerates information processing for tech-savvy Gen Z Consequently, this research helps strengthen human resource capacity, improve business management quality, and foster a sustainable business ecosystem. Bank Indonesia launched the Quick Response Code Indonesian Standard (QRIS) in 2019 as a nationally standardized digital payment system. This innovation is crucial for SMEs facing limited financial recording systems and formal financial access. However, several operational barriers still hinder optimal QRIS utilization (Jumawan & Rahmawani, 2025). The study's urgency lies in the low digital and financial literacy among SME actors in regions with limited educational and technological access. The objective is to analyze QRIS adoption's effect on SME financial performance and identify factors influencing Gen Z's e-wallet usage. Data collection involved primary interviews, questionnaires, and observations systematically categorized for comprehensive analysis.
The Role of Triple Bottom Line Accounting in The Sustainability of Local Community-Based MSMEs in East Nusa Tenggara Jennie Sarlota Sir; Selfesina Samadara; Zainudin Adang Djaha
Dinasti Accounting Review Vol. 4 No. 2 (2026): Dinasti Accounting Review (September - October 2026)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v4i2.3936

Abstract

This study aims to analyze the role of Triple Bottom Line (TBL) Accounting on the sustainability of community-based Micro, Small and Medium Enterprises (MSMEs) in East Nusa Tenggara Province (NTT). Employing a mixed-method approach integrating a quantitative survey of 120 MSME actors and in-depth interviews with 15 key informants, this research examines the extent to which the implementation of the three TBL pillars, profit, people, and planet, can strengthen business sustainability within the context of indigenous communities and local culture in NTT. Quantitative analysis utilized Structural Equation Modeling (SEM) with Partial Least Square (PLS), while qualitative data were analyzed through thematic analysis. Results indicate that the social dimension (people) exerts the most significant influence on SME sustainability with a path coefficient of 0.412 (p<0.001), followed by the environmental dimension (planet) at 0.338 (p<0.05) and the economic dimension (profit) at 0.289 (p<0.05). Qualitative findings reveal that local values such as gotong royong (mutual cooperation) and kekeluargaan (kinship) serve as social capital that reinforces TBL implementation. This research provides practical implications for local governments and financial institutions in designing TBL-based MSME development programs in archipelagic regions.
Digital Transformation of Accounting in MSMEs in Timor-Leste: The Role of Accounting Technology Adoption and Organizational Readiness in Improving Financial Management Effectiveness Casimiro Soares; Julio Matins Maya; Arlindo do Ceu Fatima; Andri Yandi; Yumna Syaza Kani Putri
Dinasti Accounting Review Vol. 4 No. 2 (2026): Dinasti Accounting Review (September - October 2026)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v4i2.3987

Abstract

Digital transformation has created opportunities for small and medium-sized enterprises (SMEs) to improve financial management through accounting technology. However, adopting digital technology alone may not ensure effective financial management without adequate organizational readiness. Previous studies have examined digital technology adoption and organizational factors separately, leaving room for an integrated conceptual framework, particularly in the context of SMEs in Timor-Leste. This study aims to develop a conceptual model explaining the role of accounting technology adoption and organizational readiness in supporting financial management effectiveness. A conceptual research design was employed through an integrative literature review of relevant scholarly publications on digital transformation, accounting technology adoption, organizational readiness, and SME financial management. The literature synthesis informed the development of a model that positions accounting technology adoption and organizational readiness as two independent constructs associated with financial management effectiveness. The proposed model highlights the importance of integrating digital accounting solutions with organizational resources, competencies, management support, and commitment. The novelty lies in combining the technological and organizational dimensions within a single conceptual framework tailored to the context of SMEs in Timor-Leste. The model provides a foundation for future empirical testing and offers practical insights for developing context-sensitive digital accounting strategies to strengthen SME financial management.

Page 15 of 15 | Total Record : 147

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