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Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung
Published by Universitas Tulungagung
ISSN : 29631513     EISSN : 28277694     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jamanta adalah jurnal yang berisi dari penyebarluasan hasil penelitian (diseminasi), Analisis putusan maupun kajian ilmiah dari mahasiswa bersama pembimbingnya (corresponding author) yang dikelola oleh mahasiswa Fakultas Ekonomi program prodi Akuntansi, Universitas Tulungagung. JAMANTA diterbitkan 2 (dua) kali dalam setiap tahunnya pada bulan Juli dan Desember. Jurnal Mahasiswa Ekonomi Akuntansi diharapkan menjadi jurnal ilmiah dan berkaitan pada penelitian-penelitian Akuntansi oleh seluruh mahasiswa Akuntansi . Jurnal JAMANTA ini mempublikasikan artikel-artikel kontemporer mengenai akuntansi dari sebuah analisis kasus. Dengan berbagai topik berikut ini yaitu: Akuntansi Keuangan Akuntansi manajemen Akuntansi Sektor Publik Audit perpajakan Pasar Modal dan Investasi Akuntansi Perbankan dan Asuransi akuntansi untuk UKM Sistem Informasi Akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 61 Documents
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STRENGTHENING OPERATIONAL PERFORMANCE THROUGH MANAGEMENT ACCOUNTING PRACTICES: EVIDENCE FROM A MODERN COFFEE SHOP Mellisa Agustin Susanto; Dewanika Nega Riyana; Natasya Yudhiani Putri; Sisilia Margaretha
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 4 No. 1 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i1.1117

Abstract

Micro, Small, and Medium Enterprises (MSMEs) require effective management accounting practices to improve operational efficiency and ensure business sustainability. However, many small businesses continue to rely on conventional accounting records and have not fully integrated management accounting functions into managerial decision-making. This study aims to examine the implementation of management accounting practices at Warkop Masa Kini by focusing on three managerial functions: control, cost calculation, and planning. A qualitative research approach was employed using primary data collected through unstructured interviews with the business owner, direct observations, and document analysis. The data were analyzed using an interactive analysis model consisting of data collection, data reduction, data presentation, and conclusion drawing. The findings reveal that Warkop Masa Kini has implemented management accounting practices through standardized production control, systematic identification of raw material, labor, manufacturing overhead, and non-production costs, as well as strategic business planning supported by market research and social media marketing. Although these practices remain relatively simple and are primarily based on conventional financial records, they provide essential information for operational control, pricing decisions, cost management, and business planning. The study highlights the practical importance of integrating management accounting functions into the daily operations of MSMEs to improve managerial decision-making and operational performance. The findings also contribute to the management accounting literature by demonstrating how basic accounting practices can support business sustainability and competitiveness in small food and beverage enterprises.
RESPONSIBILITY ACCOUNTING AND MANAGERIAL PERFORMANCE EVALUATION: A QUALITATIVE STUDY OF A FOOD AND BEVERAGE ENTERPRISE Fadilah Khoirunnisa; Reza Sukma Dara Yuniar; Jihan Salma Auliya' Desna
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 4 No. 1 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i1.1137

Abstract

Responsibility accounting has become an essential management control tool for evaluating managerial performance by assigning accountability for controllable costs. However, its implementation in many small and medium-sized enterprises (SMEs), particularly in evaluating cost responsibility centers, remains limited. This study aims to examine the implementation of responsibility accounting as a managerial tool for evaluating the performance of the cost responsibility center at DMR Pull Tea Shop, a food and beverage enterprise. A qualitative research approach was employed using semi-structured interviews as the primary data collection method, supported by an analysis of the company's accountability reports. The collected data were analyzed descriptively to identify patterns related to budgeting practices, cost control, and managerial performance evaluation. The findings indicate that DMR Pull Tea Shop has implemented the fundamental principles of responsibility accounting through systematic accountability reporting and comprehensive documentation of operational expenditures. These practices enable management to monitor controllable costs, verify financial transactions, evaluate operational efficiency, and support informed managerial decision-making. Although the existing responsibility accounting system has not yet incorporated formal budget variance analysis or comprehensive performance indicators, it provides a practical foundation for strengthening managerial accountability and evaluating cost center performance. This study contributes to the management accounting literature by demonstrating how responsibility accounting can be effectively implemented in SMEs as a management control mechanism. Practically, the findings offer insights for SME managers seeking to improve financial accountability, operational efficiency, and performance evaluation through structured responsibility accounting practices.
REGULATORY-BASED PERFORMANCE MANAGEMENT IN THE PUBLIC SECTOR: EVIDENCE FROM THE INDUSTRIAL DIVISION OF THE BLITAR REGENCY DEPARTMENT OF INDUSTRY AND TRADE: (STUDI KASUS PADA BIDANG INDUSTRI KABUPATEN BLITAR) Mohamad Arrofi'; Endah Masrunik; Whedy Prasetyo
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 4 No. 2 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i2.1205

Abstract

Management auditing is an important mechanism for evaluating organizational performance and ensuring compliance with applicable regulations in public sector institutions. Nevertheless, empirical evidence regarding the implementation of management audits based on regional government regulations remains limited. This study aims to analyze the implementation of management auditing in evaluating employee performance in the Industrial Division of the Department of Industry and Trade (Disperindag) of Blitar Regency based on Regent Regulation No. 115 of 2022. A descriptive qualitative approach with a case study design was employed. Primary data were collected through observations, semi-structured interviews with the Head of the Industrial Division and the First Expert Industrial Extension Officer, and documentation, while secondary data were obtained from official documents and relevant literature. Data were analyzed using the management audit stages comprising a preliminary survey, management review and testing, advanced audit, and reporting, with findings interpreted through the criteria cause effect framework. The results indicate that employee performance has been implemented in accordance with Regent Regulation No. 115 of 2022 and supported by the consistent application of Standard Operating Procedures (SOPs). The management audit confirms that organizational activities comply with regulatory requirements, strengthen accountability, improve operational effectiveness, and support the achievement of institutional performance objectives. These findings demonstrate that management auditing functions as an effective governance instrument for evaluating employee performance and reinforcing regulatory compliance. The study contributes to the management auditing literature and provides practical insights for improving performance management within regional government institutions.
EXPLORING UNIVERSITY STUDENTS' PERCEPTIONS OF INDONESIA'S 12% VALUE ADDED TAX INCREASE: THE INFLUENCE OF ECONOMIC LITERACY AND INFORMATION EXPOSURE: Kenaikan ppn 12% Rifansyah Bayu Pratama; Imahda Khoiri Furqon
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 4 No. 2 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i2.1263

Abstract

Value Added Tax (VAT) is one of Indonesia's primary sources of government revenue and plays a significant role in supporting fiscal sustainability. The increase in the VAT rate from 11% to 12% has generated diverse public responses, particularly among young adults, yet limited empirical research has examined university students' perceptions of this policy. This study aims to investigate the perceptions of students at K.H. Abdurrahman Wahid State Islamic University Pekalongan regarding the implementation of the 12% VAT increase. A quantitative survey approach was employed using a structured online questionnaire administered to students of the Islamic Economics Study Program through purposive sampling. The collected data were analyzed using descriptive statistical techniques, including frequency distributions and percentage analysis, to identify patterns in students' awareness, perceptions, and responses to the policy. The findings reveal that although most students are aware of the VAT increase, their understanding of its fiscal objectives and economic implications remains limited. Social media serves as the primary source of policy information, while higher education institutions play a relatively minor role in promoting economic literacy. Students also reported varying perceptions regarding the policy's impact on personal expenditures and its fairness, with these differences influenced by socioeconomic conditions and financial circumstances. Furthermore, respondents emphasized the need for more effective government communication and complementary support measures, such as scholarship programs, to mitigate the policy's impact on vulnerable groups. The study contributes to the literature on public perceptions of fiscal policy and provides practical insights for policymakers and educational institutions to enhance economic literacy and improve public acceptance of taxation reforms.
DO ZISWAF FUNDS AND OPERATIONAL PERFORMANCE INFLUENCE MINIMUM RESERVE REQUIREMENTS? EVIDENCE FROM INDONESIAN ISLAMIC BANKS WITH FIRM SIZE AS A MODERATING VARIABLE arfina hanifaturasyda; Eka Wahyu Hestya Budianto
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 4 No. 2 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i2.1353

Abstract

This study investigates the determinants of the Minimum Reserve Requirement (Giro Wajib Minimum/GWM) in Indonesian Islamic commercial banks by examining the roles of ZISWAF fund receipts, Operating Expenses to Operating Income (BOPO), and non-operating profit/loss, while assessing the moderating effect of firm size. Although the minimum reserve requirement is an essential macroprudential instrument for maintaining banking liquidity and financial stability, empirical evidence regarding the influence of Islamic banking-specific financial indicators and philanthropic fund management on GWM remains limited. This study addresses this research gap by integrating operational, financial, and Islamic social finance variables into a single empirical framework. A quantitative research design was employed using secondary data obtained from the annual and quarterly financial statements published by the Financial Services Authority of Indonesia (OJK) and the official websites of five Islamic commercial banks. The study covers the period from the first quarter of 2018 to the third quarter of 2023, yielding 115 panel observations. Panel data regression and Moderated Regression Analysis (MRA) were performed using EViews 12. The findings reveal that ZISWAF fund receipts, BOPO, and non-operating profit/loss do not individually have a significant effect on the Minimum Reserve Requirement. Furthermore, firm size does not significantly moderate the relationships between these variables and GWM. However, the variables jointly exhibit a statistically significant effect on GWM, although the model explains only 18.40% of the variation in reserve requirements. These findings suggest that GWM is influenced more by regulatory and macroprudential considerations than by banks' internal operational or philanthropic financial characteristics. The study contributes to the literature on Islamic banking liquidity management and provides practical insights for regulators and bank managers regarding the limited role of internal financial indicators in determining mandatory reserve requirements.
ENHANCING RURAL COMMUNITY WELFARE THROUGH VILLAGE-OWNED ENTERPRISES: EVIDENCE FROM BUMDES LOHDJINAWI, INDONESIA Ericha Widya Pramesti
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 4 No. 2 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i2.1354

Abstract

Village-Owned Enterprises (BUMDes) have become a strategic instrument for promoting rural economic development and improving community welfare in Indonesia. However, previous studies have predominantly emphasized the organizational performance of BUMDes, while limited attention has been given to the collaborative governance between BUMDes and village governments in fostering sustainable rural development. This study aims to analyze the collaborative role of BUMDes Lohdjinawi and the Village Government (APDES) in enhancing community welfare in Gesikan Village, Pakel District, Tulungagung Regency. A qualitative descriptive case study was employed using primary and secondary data collected through in-depth interviews, participatory observation, document analysis, community questionnaires, focus group discussions, and observations of local economic activities. Data were analyzed using the interactive qualitative analysis model consisting of data reduction, data display, and conclusion drawing, with triangulation applied to ensure validity. The findings reveal that the collaboration between BUMDes Lohdjinawi and APDES has strengthened local economic development through business diversification, entrepreneurship training, support for micro- and small-scale enterprises, and effective management of village resources. This institutional synergy has generated broader socioeconomic benefits, including employment creation, increased household income, enhanced entrepreneurial capacity, improved access to education and healthcare, and strengthened community participation. The study contributes theoretically by extending the literature on collaborative village governance as a determinant of sustainable rural development. Practically, it provides insights for policymakers and village administrators to strengthen institutional partnerships, managerial capacity, market access, and digital transformation in Village-Owned Enterprises.
BRIDGING THE GAP BETWEEN ACCOUNTING STANDARDS AND PRACTICE: EVIDENCE FROM SAK EMKM IMPLEMENTATION AMONG MSMES IN TULUNGAGUNG, INDONESIA Sofi Dwi Ayu Cahyani
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 4 No. 2 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i2.1356

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a pivotal role in Indonesia's economic development; however, many businesses continue to experience difficulties in implementing standardized financial reporting. Although the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) were introduced to simplify financial reporting for MSMEs, empirical evidence regarding their practical implementation at the business level remains limited. This study aims to examine the implementation of SAK EMKM and identify the gap between prescribed accounting standards and actual accounting practices at Hikmah MSME in Tulungagung Regency, Indonesia. A qualitative case study approach was employed using descriptive analysis. Data were collected through interviews, observations, and documentation of the enterprise's accounting records, including purchase records, production reports, fixed asset records, and cash receipt and disbursement documents. The collected data were analyzed by comparing the existing accounting practices with the recognition, measurement, presentation, and disclosure requirements stipulated in SAK EMKM. The findings reveal that Hikmah MSME maintains only basic manual bookkeeping focused on recording cash receipts, cash disbursements, and production costs. The enterprise has not implemented the complete accounting cycle, including ledger preparation, depreciation, financial statement presentation, and disclosures required by SAK EMKM. The implementation gap is primarily influenced by limited accounting literacy, inadequate awareness of SAK EMKM, constrained human resource capacity, and insufficient institutional support. These findings highlight that improving accounting compliance among MSMEs requires not only simplified accounting standards but also continuous technical assistance, accounting education, and stronger institutional engagement to enhance financial reporting quality and support sustainable business development.
ADAPTIVE ACCOUNTS RECEIVABLE MANAGEMENT FOR BAD DEBT MITIGATION DURING THE FOOT-AND-MOUTH DISEASE OUTBREAK: EVIDENCE FROM AN INDONESIAN DAIRY ENTERPRISE Risky Nurfadila
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 4 No. 2 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i2.1358

Abstract

The sustainability of agribusiness enterprises depends heavily on effective accounts receivable management, particularly when external crises disrupt debtors' repayment capacity. Despite extensive research on bad debts in commercial sectors, limited attention has been given to receivables management in the dairy industry during periods of biological and economic disruption. This study aims to identify the factors contributing to uncollectible accounts receivable and examine the receivables management practices implemented by CV. Pandowo Agung Milk, an Indonesian dairy enterprise. A qualitative descriptive case study approach was employed. Primary data were collected through semi-structured interviews and field observations involving company management and dairy farmers, while secondary data were obtained from company documents and receivables records. Data were analyzed using qualitative techniques consisting of data reduction, data presentation, and conclusion drawing. The findings reveal that the sharp increase in uncollectible accounts receivable in 2022 was primarily caused by external factors, particularly the Foot-and-Mouth Disease outbreak, which substantially reduced dairy farmers' milk production and weakened their repayment capacity. Rather than adopting aggressive debt collection practices, the company implemented adaptive receivables management strategies, including veterinary assistance, subsidies for medicines and disinfectants, repayment grace periods, and debt restructuring until livestock productivity recovered. These strategies helped preserve long-term relationships with farmers while maintaining business continuity. The study contributes to the literature by demonstrating that adaptive receivables management serves as an effective credit risk mitigation strategy during external crises. Practically, the findings provide insights for agribusiness enterprises in developing resilient credit management policies capable of sustaining financial performance under conditions of uncertainty.
TAX COLLECTION DIGITALIZATION, BLOCKCHAIN TECHNOLOGY, AND FOREIGN EXCHANGE MARKET STABILITY: IMPLICATIONS FOR MODERN TAX POLICY Andaru Dwi Drestanta; Imam Mualim; Muhammad Ali Maskur
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 1 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i1.1487

Abstract

Abstract The rapid advancement of digital technologies has fundamentally transformed tax administration and global financial systems, creating new opportunities to enhance transparency, efficiency, and regulatory compliance. Despite the growing adoption of digital taxation platforms, limited empirical attention has been given to the integrated relationship between tax digitalization, blockchain technology, foreign exchange (forex) market dynamics, and the behavioral financial perspectives presented in The Psychology of Money. This study aims to examine the influence of tax digitalization, supported by blockchain technology and behavioral financial literacy, on tax policy development, forex market dynamics, and digital financial governance. A quantitative research design was employed using secondary data obtained from tax authority reports, Bloomberg foreign exchange statistics, macroeconomic indicators, and literature related to The Psychology of Money. Complementary primary data were collected through questionnaire surveys measuring perceptions of digital tax adoption and blockchain integration. The data were analyzed using descriptive statistics, correlation analysis, multiple linear regression, and Vector Autoregression (VAR) to investigate both cross-sectional and dynamic relationships among the variables. The findings indicate that tax digitalization significantly improves administrative efficiency, transparency, and tax compliance, while blockchain technology strengthens transaction security, accountability, and fraud prevention within tax administration. Furthermore, monetary and fiscal policy adjustments associated with digital tax reforms influence forex market stability and contribute to the growing adoption of digital assets. The study also highlights that behavioral financial literacy, as conceptualized in The Psychology of Money, supports more adaptive financial decision-making in response to digital economic transformation. These findings provide practical implications for policymakers in designing integrated digital tax systems and contribute theoretically to the literature on digital taxation, blockchain governance, and behavioral finance in the era of financial digitalization.
ENHANCING GOOD GOVERNANCE TROUGH PUBLIC SECTOR PERFORMANCE AUDITS: THE MEDIATING ROLE OF FINANCIAL MANAGEMENT ACCOUNTABILITYk Putri Nabila; Isra Maulina
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 1 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i1.1517

Abstract

The increasing demand for transparent and accountable public governance has highlighted the strategic role of performance audits in strengthening public financial management. While previous studies have extensively discussed either performance auditing or financial accountability, limited attention has been given to how financial management accountability functions as a mechanism through which performance audits contribute to the realization of good governance. This study aims to examine the effectiveness of public sector performance audits in promoting good governance through financial management accountability in Indonesia. A qualitative descriptive approach was employed using documentary research and non-participant observation. The data consisted of government financial statements, performance audit reports issued by the Audit Board of the Republic of Indonesia (BPK), fiscal regulations, government policy documents, and relevant academic literature. Data were analyzed using qualitative content analysis involving data organization, reduction, interpretation, and source triangulation to ensure the credibility of the findings. The results indicate that performance audits significantly strengthen financial management accountability by improving transparency, internal control systems, and outcome-based public financial reporting. The implementation of Government Accounting Standards (SAP) further enhances the quality and reliability of financial reporting, thereby supporting the realization of good governance. Nevertheless, the effectiveness of accountability remains constrained by disparities in human resource capacity, limited digital financial management systems, and organizational resistance to transparency. The study contributes to the public governance literature by emphasizing the mediating role of financial management accountability in linking performance audits with good governance. Practically, the findings highlight the importance of strengthening auditor competencies, digital governance, institutional commitment, and integrated oversight systems to promote sustainable and accountable public sector governance.

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