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Mochamad Nashrullah
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International Journal of Accounting Innovation
Published by Antis Publisher
ISSN : -     EISSN : 30895383     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
International Journal of Accounting Innovation (IJAI) is a peer-reviewed academic journal focused on advancing innovation in the field of accounting, with the goal of encouraging global accounting practices that are responsive to technological advancements, regulatory changes, and sustainability demands. The journal provides a platform for academics, practitioners, and policymakers to explore and discuss current issues and challenges facing the accounting profession worldwide. IJAI emphasizes an interdisciplinary approach that promotes innovation in accounting, including the integration of technologies such as artificial intelligence (AI), blockchain, big data, and machine learning into financial processes. The journal also welcomes studies on the role of accounting in meeting international standards and supporting sustainable, socially responsible business practices.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 28 Documents
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ANALYSIS OF THE INFLUENCE OF LABOR, INVESTMENT, AND INFLATION ON THE GROWTH OF THE MANUFACTURING INDUSTRY IN EAST JAVA FROM 2008-2023 Aldian Jodi Pemana Wijaya; Budi Prayitno; Eva Wany
International Journal of Accounting Innovation Vol. 2 No. 1 (2026): February
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v2i1.31

Abstract

Objective : This study analyzes the impact of labor, investment, and inflation on the growth of the manufacturing sector in East Java Province during 2008–2023. Method: Using an explanatory quantitative approach with a log-linear multiple regression model and annual secondary data from the Central Statistics Agency (BPS). Results: The results show that labor has a positive and significant effect, while inflation has a negative and significant effect on industrial growth. Investment has a positive but statistically insignificant impact. Simultaneously, all three variables show significant influence with an Adjusted R² of 80.76%. These findings highlight the importance of industrial development policies that consider workforce quality, inflation stability, and investment effectiveness. Novelty: This study provides empirical evidence on the simultaneous impact of labor, investment, and inflation on manufacturing sector growth in East Java Province during 2008–2023 using a log-linear multiple regression model with long-term annual data.
EVALUATING THE MERGER PROCESS OF PUBLIC COMPANIES IN IRAQ ACCORDING TO INTERNATIONAL ACCOUNTING STANDARDS: AN APPLIED STUDY OF THE GENERAL COMPANY FOR TEXTILE AND LEATHER INDUSTRIES Ali Fakhir Kadhim Alwajid; Mahdi Saleh Jaber; Hazem Ali Muttair
International Journal of Accounting Innovation Vol. 2 No. 1 (2026): February
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v2i1.32

Abstract

Objective: The study aimed, through studying the reality of evaluating the process of merging public companies in Iraq in the Iraqi environment, to identify the most important difficulties that accompanied the process of merging public companies, and to clarify the principles that must be followed when merging, which are consistent with the legal legislation of the local environment, with a statement of the impact of the merger when preparing financial statements in accordance with international accounting standards. Method: The study was conducted on a sample of public companies that have a significant impact on the Iraqi economy and apply the unified accounting system. These companies exist in an economic environment characterized by constant dynamics and fluctuations, and purchasing power therefore changes with these conditions. Results: The study concluded that adapting the International Financial Reporting Standard (IFRS 3) to assess the merger process of public companies in Iraq helps provide results closer to accuracy and reality when preparing financial statements. Mergers of companies are considered one of the main financial solutions for struggling companies. Novelty: As a result of the continuous development of economic life and the emergence of diverse commercial companies, economic concentration has become a contemporary feature. Mergers have become one of the most important means of achieving this concentration, with the goal of achieving greater profits and broader competition.
EVALUATION OF THE EFFECTIVENESS OF ELECTRONIC AUDITING SYSTEMS IN BANKS AND THEIR IMPACT ON THE DETECTION OF FINANCIAL CORRUPTION Mohammad Abdulwahid Jayyas
International Journal of Accounting Innovation Vol. 2 No. 2 (2026): June
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v2i2.33

Abstract

Objective: This study aims to evaluate the effectiveness of electronic auditing systems in Iraqi banks and their contribution to uncovering financial corruption, given the economic crises and regulatory pressures facing the country. With rising rates of financial corruption and the growing need to enhance transparency and accountability, it has become imperative to develop effective electronic oversight systems within banking institutions. Method: The study relied on an analysis of financial data and banking indicators for the period (2019–2022). Results: The results concluded that electronic auditing systems represent an effective oversight tool that has contributed to improving financial performance indicators, such as capital growth, net profits, and increased revenues. It also demonstrated the ability of these systems to detect financial violations early, reduce resource manipulation, and mitigate the misuse of credit facilities. However, the study revealed a number of challenges hindering the full implementation of electronic auditing systems, most notably weak digital infrastructure, high operating costs, and the lack of qualified specialist personnel. Novelty: The study recommended expanding the application of electronic auditing systems, modernising the technological infrastructure, investing in human resource development, enhancing integration between banks and regulatory bodies, and developing performance indicators to measure the effectiveness of these systems on a sustainable basis.
THE INFLUENCE OF FINANCIAL LITERACY, LIFESTYLE, AND INCOME ON CONSUMER ATTITUDES THROUGH FINANCIAL MANAGEMENT AMONG LAW FACULTY STUDENTS AT WIJAYA KUSUMA UNIVERSITY SURABAYA Kendra Dimapuspa Maharani; Eva Wany
International Journal of Accounting Innovation Vol. 2 No. 3 (2026): October
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v2i3.37

Abstract

Objective: This research aims to examine "The Influence of Financial Literacy, Lifestyle, and Income on Consumer Attitude Through Financial Management as a Moderating Variable Among Students of the Faculty of Law, Wijaya Kusuma University Surabaya." Method: This study employs a quantitative method with primary data collected through the distribution of questionnaires to active students of the Bachelor of Law program at Wijaya Kusuma University Surabaya. The research sample consisted of 156 respondents using the purposive sampling method. Data analysis was conducted using Structural Equation Modelling – Partial Least Squares (SEM-PLS) through the SmartPLS application. Results: The results of this study indicate that financial literacy has a positive but not significant effect on consumer attitudes. Lifestyle has a positive and significant effect on consumer attitudes. Income also has a positive and significant effect on consumer attitudes. Financial management is unable to moderate the relationship between financial literacy, lifestyle, and income on consumer attitudes. Novelty: This study examines financial management as a moderating variable in the relationship between financial literacy, lifestyle, income, and consumer attitudes among students of the Faculty of Law, Wijaya Kusuma University Surabaya.
PLASTIC TAX IN INDONESIA: A DOUBLE DIVIDEND STRATEGY FOR MARINE POLLUTION REDUCTION AND SUSTAINABLE REVENUE GENERATION Sulthan A. Nursyahputra; Irfan S. Himawan; Tina Kartini; Ismet Ismatullah
International Journal of Accounting Innovation Vol. 2 No. 3 (2026): October
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v2i3.40

Abstract

Objective: Indonesia’s rapid population growth to 288 million in 2025 has driven total waste generation to 36 million t in 2024, with plastics accounting for 20% (around 7 million t) and 65% of plastic waste entering the environment. Marine plastic leakage declined from 615,000 t in 2018 to 350,000 t in 2024, a 41% reduction that falls short of the 70% target for 2025. Method: Employing an explanatory sequential mixed-methods design, this paper first analyzes time-series waste data and conducts document analysis of policy instruments to evaluate a plastic excise tax’s viability. Results: The Ministry of Finance’s proposed Rp30,000/kg rate on plastic tax could generate an estimated IDR 10.50–137.56 trillion in 2024, depending on whether the tax base is defined narrowly around documented marine plastic leakage or more broadly around single-use plastic waste, far exceeding environmental protection allocations that dropped from 18.4% of central spending in 2020 to 0.3% in 2025. Novelty: Grounded in the double-dividend hypothesis, the tax internalizes plastic pollution costs while aiming to support marine protection efforts against marine plastic leakage. Recommendations include immediate implementation with a narrow tax base on single-use plastic bags and/or any specified plastics, legally mandated revenue earmarking for waste infrastructure and marine protection, robust monitoring, and integration with extended producer responsibility to promote circular economy practices and align fiscal policy with Indonesia’s marine debris goals.
THE EFFECT OF PLASTIC PRICE INCREASES ON PRODUCTION COSTS AND SMES PROFITABILITY: EVIDENCE FROM A GREEN ACCOUNTING PERSPECTIVE Siti Sharah; Nurunnisa Nuzulurrahmah; Irfan S. Himawan; Elan Eriswanto
International Journal of Accounting Innovation Vol. 2 No. 3 (2026): October
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v2i3.38

Abstract

Objective: This study aims to analyze the impact of rising plastic prices on production costs and profits of SMEs and examine the role of green accounting as a strategy in addressing cost pressures and sustainability demands. Method: The study used a qualitative approach with a literature review method sourced from scientific journals, articles, and trusted publications. Results: The results show that a significant increase in global oil prices in 2026 will have a direct impact on the price of plastic raw materials, a petrochemical derivative. A 40%–100% increase in plastic prices will increase the Cost of Goods Sold (COGS) and reduce SMEs profits by around 50%. This condition creates economic pressure that increases SMEs' vulnerability to fluctuations in global raw material prices. In facing these conditions, SMEs implement various adaptation strategies through innovation, such as efficient use of raw materials, waste reduction, and the application of the circular economy concept. Novelty: Furthermore, the implementation of green accounting is a strategic solution in identifying and managing environmental costs more effectively. Green accounting not only improves cost efficiency but also strengthens financial resilience and supports business sustainability. However, its implementation in SMEs still faces limitations in terms of understanding and resources. Therefore, support from various parties is needed to encourage the wider adoption of green accounting.
SYNERGIZING GREEN HOSPITAL MANAGEMENT AND CARBON ACCOUNTING: A FRAMEWORK FOR SUSTAINABLE HEALTHCARE INNOVATION Muhammad Alfatih; Dimas Dwi Gustanto; Ade Sudarma; Andri Indrawan
International Journal of Accounting Innovation Vol. 2 No. 3 (2026): October
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v2i3.39

Abstract

Objective: This study develops a conceptual framework that integrates green hospital management and carbon accounting to support sustainable healthcare innovation. Method: This study uses a literature review and conceptual paper approach by synthesizing recent studies, sustainability frameworks, healthcare management practices, and carbon accounting principles. Results: The findings propose an integrated framework consisting of five strategic pillars: sustainable governance, green operational systems, carbon measurement and disclosure, circular healthcare resource management, and digital sustainability innovation. The framework demonstrates that carbon accounting can function not only as a reporting tool but also as a strategic instrument for efficiency, cost control, regulatory compliance, and long-term hospital resilience. Novelty: This study contributes theoretically by bridging sustainability accounting and healthcare management literature and practically by offering a roadmap for hospital administrators and policymakers. The proposed model supports environmentally responsible healthcare systems while maintaining service quality and operational effectiveness.
AN ANALYSIS OF THE USE OF ACCURATE ACCOUNTING SOFTWARE IN IMPROVING THE EFFICIENCY AND EFFECTIVENESS OF FINANCIAL REPORTING AT PERUMDA TUNAS MALANG Vinda Amira Ramadhani; Akie Rusaktiva Rustam
International Journal of Accounting Innovation Vol. 2 No. 3 (2026): October
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v2i3.42

Abstract

Objective: Digital transformation in the public sector encourages Regional Government-Owned Enterprises (BUMD) to adopt technology-based accounting information systems to enhance financial accountability and reporting quality. This study aims to analyze the use of Accurate Accounting Software in improving the efficiency and effectiveness of financial reporting at Perumda Tunas Malang, which previously experienced technical constraints with a Local Area Network (LAN)-based system. Method: The research employs a qualitative approach through in-depth interviews and field observation with five key informants, analyzed using the Miles and Huberman interactive model. The theoretical framework is grounded in the DeLone & McLean (2003) Information Systems Success Model as the primary framework, with Romney & Steinbart (2018) as a conceptual reference. Results: The system accelerates financial report preparation and strengthens real-time data-based decision-making. Challenges identified include internet connectivity dependency, limited user training, and absence of an independent backup procedure. The average user satisfaction score of 8.9 out of 10 indicates that Accurate delivers significant benefits and is worthy of further development. Novelty: Findings indicate that Accurate has been implemented through a cloud-based hybrid system with multi-account segregation of duties, capable of performing core Accounting Information System functions including data processing, standard financial statement presentation, audit trail, and internal control.

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