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INDONESIA
Jurnal Akuntansi
Published by Universitas Kristen Maranatha
ISSN : 20858698     EISSN : 25984977     DOI : http://doi.org/10.28932/jam
Core Subject : Economy,
Economics, Econometrics & Finance
The scopes of the journal include (1) Management Accounting, (2) Taxation, (3) Financial Accounting, (4) Public Sector Accounting, (5) Accounting Education (6) Information Systems, (7) Auditing, (8) Professional Ethics, (9) Sharia Accounting, (10) Accounting Information Technology.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 350 Documents
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SILAKSAK Utilization as Support SAK-Based MSME Financial Digital Records Sofian, Rudy; Ferdiansyah, Fahmi Reza; Hamidah, Hamidah; Nurrohmat, Muhamad Rizky; Dewi, Rahil Alya
Jurnal Akuntansi Vol. 16 No. 2 (2024): Vol.16 No. 2 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i2.10048

Abstract

Purpose – Creating a SILAKSAK application for Saung Abah Ambu UMKM using the SAK EMKM standard. Design/methodology/approach – Software development using the Agile Feature Driven Development (FDD) method. A software development approach that prioritizes development based on the Develop an Overall Model, Build a Feature List, Plan by Features, Design by Feature and Build by Feature. In addition to using FDD, this software also uses a progressive web app (PWA) so that the SILAKSAK application can be installed on various platforms. Findings – The SILAKSAK application has run as expected, this is evident from the 17 functions tested, all 17 functions run well. In addition, partners feel helped by the recording using the SILAKSAK application because partners no longer need notebooks and partner finances can be accessed and monitored by partner owners. Research limitations/implications – Before implementing a financial application, partners must be equipped with knowledge about finance, for example what is a balance sheet, profit, ledger and others. Keywords: SILAKSAK, UMKM, FDD, Application
How Financial Distress, Audit Committee, and CGI Shape Earnings Management through Stock Liquidity Mardianto, Mardianto; Novita, Novita
Jurnal Akuntansi Vol. 16 No. 2 (2024): Vol.16 No. 2 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i2.10123

Abstract

Purpose – The aim of this study is to examine how financial distress, audit committees, and the Corporate Governance Index (CGI) impact accrual-based earnings management, with stock liquidity serving as a moderating variable. The goal of this research is to explore ways to reduce earnings management practices by analyzing how these factors influence managerial behavior. Design/methodology/approach – Secondary data were obtained from the annual financial reports of LQ45 companies listed on the Indonesia Stock Exchange (IDX). Financial ratios were used to measure financial distress, while audit committees and CGI served as indicators of corporate governance. Stock liquidity was evaluated for its moderating effect. The analysis method employed in this research is a moderation approach using multiple linear regression. Findings – This study found that financial distress did not have a significant effect on earnings management, both before and during the pandemic. The frequency of audit committee meetings had a positive impact before the pandemic, but its effect diminished afterward. The Corporate Governance Index (CGI) and stock liquidity also did not show any significant impact. Overall, the model used is valid and able to explain the relationship between the independent variables and earnings management. Research limitations/implications – While the study offers a comprehensive understanding of the factors influencing earnings management, it is limited by the use of secondary data and its focus on LQ45 companies, which may affect the generalizability of the findings. Keywords: Earnings Management, Financial Distress, Corporate Governance, Audit Committee, Stock Liquidity
Artificial Intelligence and Enhancing Accounting Practices in Selected African Countries Olaoye, Ayoola Azeez
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.10729

Abstract

Purpose – As the firms in Africa strive to modernize and compete globally, Artificial Intelligence adoption becomes imperative for the transformation of their accounting practices, particularly in Nigeria, South Africa, and Kenya. The aim of this study is therefore to examine the role of AI in improving accounting processes and operational efficiency in selected multinational companies in three under-studied countries. Design/methodology/approach – The study used a quantitative research design through questionnaires distributed to Chief Financial Officers/Accountants in 30 multinational firms with a documented history of AI adoption. The data were analyzed using statistical tools such as content analysis, figures, and measures of central tendency to explore AI's impact. Findings – The study’s results disclosed a significant improvement in accounting practices due to AI adoption with South Africa leading in implementation, followed by Kenya and Nigeria. The result also revealed long-term benefits, including reduced human error, streamlined processes, and improved financial reporting timelines, particularly in South African firms. The study concluded that AI adoption is essential for firms seeking to enhance operational efficiency Research limitations/implications – This study's scientific novelty is the comparative analysis of AI adoption across three African economies, which provides fresh insights into how AI-driven innovations improve organizational processes and efficiency. Its relevance stems from the significance of AI in optimizing accounting practices, which boosts the competitiveness of businesses in Sub-Saharan Africa. Keywords: Artificial Intelligence, Enhancing Accounting Practices, Listed Multinational Companies, Sub-Saharan Africa
Financial Report Quality and Organizational Commitment in West Java’s Accountability System Sinaga, Hotdy Rizky Hamonangan; Kustinah, Siti
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.10864

Abstract

Purpose – The principal objective of this study is to investigate how the quality of financial statements, alongside the stage of organizational commitment, affects the performance accountability system inside of government institutions operating under the auspices of the West Java Provincial Government. Design/methodology/approach – This study adopts a quantitative methodology characterised by both descriptive and associative approaches. The data collection procedure was carried out by means of questionnaires distributed to a specimen comprising 76 employees by the Regional Device Work Units (Satuan Kerja Perangkat Daerah—SKPD) inside of West Java Province. Employing a saturation sampling technique, the study undertook data analysis that included validity and reliability testing as well as multiple linear regression analysis. Findings – the outcomes of the study reveal that the quality of financial statements exerts a favorable effect on the performance accountability system, by the dimensions of relevance and reliability identified as particularly significant factors in this relationship. Additionally, organizational commitment has also been found to favorably affect performance accountability systems, particularly in the dimensions of affective commitment and normative commitment. Collectively, the quality of financial statements and organizational commitment significantly impact the performance accountability system of government institutions. Research limitations/implications – Although the outcomes indicate a favorable impact, the study also reveals that several dimensions inside of budgeting and performance measurement still need improvement. Therefore, it is recommended that local governments focus on enhancing the reliability of financial statements, strengthening long-term employee commitment, and improving performance measurement and evaluation to meet all organizational objectives proportionally. Keywords: Financial Statement Quality, Organizational Commitment, Performance Accountability System, Performance Measurement, West Java Provincial Government
Attribution’s Impact on Consumer Response to CSR Efforts with Trust as Moderation Wijaya, Michelle; SeTin, SeTin; Agustina, Lidya
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.11050

Abstract

Purpose – This study aims to examine the influence of other-serving attributions, self-serving attributions on consumer responses to CSR efforts when moderated by consumer trust. Design/methodology/approach – This research was conducted in 2024, and the population of this study were students of the Faculty of Digital Business and Law, universities in Bandung and the sampling technique was simple random sampling. This study uses primary data collected through questionnaires in the form of Google Forms. A total of 150 data were collected and analyzed using moderated regression analysis (MRA). Findings – The results show that other-serving attributions positively influence consumer response to CSR efforts while self-serving attributions negatively influence consumer response to CSR efforts. The findings also show that when consumer trust is a moderator, other-serving attributions further increase consumer response to CSR efforts, and conversely, self-serving attributions will further decrease consumer response to CSR efforts. Research limitations/implications – The implication of this study is that companies need to focus on other-serving attributions in CSR communications to increase positive consumer responses, especially when consumer trust is high. This study contributes insights into the importance of building consumer trust in a company's CSR strategy. Keywords: Consumer Response to CSR Efforts, Other-Serving Attributions, SelfServing Attributions, Consumer Trust In Firm.
CSR, Gender Diversity, and Firm Performance: Evidence from Mining and Energy Sector In Indonesia Goiyardi, David; Joni, Joni
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.11072

Abstract

Purpose – This study aims to examine the relationship between Corporate Social Responsibility (CSR) and Gender Diversity on Firm Performance in the mining and energy sector in Indonesia. Design/methodology/approach – This study used purposive sampling with listed energy and mining companies in Indonesia as the main criteria. The final sample is 444 firm-year observation. In this study, OLS regression was used to test this relationship. This study also resolved the endogeneity issue by employing the Generalized Method of Moments (GMM). Findings – The analytical results reveal that there is a positive relationship between CSR and Gender Diversity and firm performance. Companies that employ strong CSR initiatives tend to fare better. Furthermore, the findings indicate that gender diversity has a positive impact on firm performance. Research limitations/implications – This study has important implications for stakeholders and firms in the mining and energy industries in Indonesia. Strong CSR practices and the promotion of gender diversity can give long-term benefits for businesses, such as increased reputation, employee satisfaction, and the production of new value for shareholders. These findings can also be used by the government and relevant organizations to design laws and regulations that encourage sustainable and equitable business practices in Indonesia's mining and energy sectors. Keywords: CSR, Gender Diversity, Firm Performance, Energy and Mining Sector
Audit Quality and Tax Aggressiveness: Financial Service Companies Overview Adegbite, Tajudeen Adejare
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.11219

Abstract

Purpose – The study investigates the effect of audit quality on tax aggressiveness among financial service companies listed in Nigeria from 2014 to 2023. Design/methodology/approach – Data garnered from selected financial service companies’ annual reports were analyzed with correlation analysis and variance inflation factor test to detect multicollinearity while panel data analysis was employed for significant examination. Findings – The findings indicate that audit tenure was found to have a significant positive effect on CASHETR and BTD. Audit fees showed a significant negative effect on CASHETR but positive effect on BTD while audit committee demonstrated a significant positive effect on CASHETR but negative on BTD. It is concluded that there is significant impact of audit quality on tax aggressiveness in listed financial service companies in Nigeria. Research limitations/implications – It is recommended that financial service companies should prioritize engaging high-quality audit firms, maintaining longer audit tenures, and strengthening their audit committees with diverse expertise which will be associated with improved alignment between financial and tax reporting as well as more conservative tax practices. Regulatory bodies should develop comprehensive frameworks that will integrate assessments of audit quality, book-tax differences, and effective tax rates for better identifying potential areas of concern, and guide companies in balancing tax efficiency with compliance and reporting quality. Keywords: Audit Committee, Audit Fees, Audit Tenure, Audit Quality, Book-Tax Differences, Cash Effective Tax Rate, Tax Aggressiveness
The Role of Awareness, Services, Socialization, Tax Audits and Sanctions in Taxpayer Compliance Pradisa, Riska; Ferdiansyah, Ferdiansyah
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.11304

Abstract

Purpose - The purpose of this study is to see how tax services, tax socialization, tax audits, and tax fines affect people's ability to pay their taxes. Design/Methodology/Approach - In this case, this research is quantitative. The population of this study consists of 431.006 people in South Tangerang City. A group of 400 taxpayers were selected. This research uses data collection techniques such as interviews, observations, and documentation. Data analysis technique using multiple linear regression was used with SPSS V25 to process data. Findings - The results of the study show that the influence of taxpayer awareness, fiscal services, tax socialization, tax audits and tax sanctions has a positive effect on WPOP compliance. Some taxpayer awareness, fiscal services, tax audits, and tax sanctions have a positive impact on individual taxpayer compliance and tax socialization has no effect on individual taxpayer compliance. Research Limitations/Implications - This research is limited to individual taxpayers at KPP Pondok Aren Pratama, so it cannot be generalized to all taxpayers. This study emphasizes the importance of awareness, service, audit, and taxation sanctions in improving compliance, while the effectiveness of socialization needs to be evaluated. Keywords: Fiscus Services, Individual Taxpayer Compliance, Taxpayer Awareness, Tax Audit and Tax Sanctions, Tax Socialization
Do Independent Commissioners Restrain Earning Management and Tax Avoidance? Nalarreason, Kadek Marlina; Prameswari, Ni Putu Anindya Sarasija
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.11415

Abstract

Purpose – This research seeks to explore the influence of earnings management on tax avoidance, and examine how independent commissioners help to reduce this impact on Indonesia’s non-financial state-owned enterprises (SOE’s) Design/Methodology/Approach – This study adopts a quantitative approach using secondary data collected from the annual and financial reports of non-financial SOEs between 2019 and 2023. The sample consists of 17 companies selected using purposive sampling. The formulated hypotheses are tested using Moderated Regression Analysis (MRA). Findings – The analysis reveals that earnings management significantly affects tax avoidance. Additionally, the presence of independent commissioners helps mitigate this relationship, confirming that good corporate governance can limit aggressive tax planning strategies. Research Limitations/Implications – This study highlights the importance of independent commissioners in monitoring earnings management and tax avoidance practices. The findings offer reference for regulators and companies to improve corporate governance effectiveness. Furthermore, this research opens opportunities for future studies to explore other factors that may influence the relationship between earnings management and tax avoidance. Keywords: Corporate Governance, Earnings Management, Independent Commissioners, SOEs, Tax Avoidance
How Personal Technical Ability and User Involvement Shape The Performance of Accounting Information Systems: The Moderating Effect of IT Utilization in LPDs in Gianyar District Rengganis, RR. Maria Yulia Dwi; Mirayani, Luh Putri Mas; Devi, Ni Luh Nyoman Sherina
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.11452

Abstract

Purpose – This study aims to examine the influence of personal technical skills and user involvement on the performance of accounting information systems (AIS), with the utilization of information technology as a moderating variable in Lembaga Perkreditan Desa (LPD) in Gianyar District. This research seeks to understand the extent to which human and technological factors contribute to enhancing the effectiveness of accounting systems in community-based financial institutions. Design/methodology/approach – This study employs a quantitative approach using the Moderated Regression Analysis (MRA) technique. The research sample consists of 77 LPD employees involved in the use of accounting information systems, selected through purposive sampling. Findings – The results indicate that personal technical skills and user involvement positively influence the performance of accounting information systems. Additionally, the utilization of information technology significantly strengthens the relationship between these independent variables and the performance of AIS. These findings suggest that LPDs that optimize the use of information technology can enhance the efficiency and accuracy of financial records. Research limitations/implications –The implications of this study highlight the importance of enhancing employees’ technological competencies and investing in information system infrastructure to improve AIS performance in LPDs. Keywords: Accounting Information System Performance, Information Technology Utilization, Personal Technical Skills, User Involvement

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