cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
stiekrakataulpg@gmail.com
Phone
+6288212441731
Journal Mail Official
stiekrakataulpg@gmail.com
Editorial Address
Jalan Raya Gadingrejo No.14, Gading Rejo, Kecamatan Gading Rejo, Kabupaten Pringsewu, Lampung
Location
Kab. pringsewu,
Lampung
INDONESIA
Studi Akuntansi dan Bisnis Indonesia
Published by Sekolah Tinggi Ekonomi Krakatau
ISSN : -     EISSN : 31097812     DOI : https://doi.org/10.61401/sabi
Core Subject : Economy,
Economics, Econometrics & Finance
Diterbitkan oleh Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau. Studi Akuntansi dan Bisnis Indonesia (SABI) adalah jurnal ilmiah yang mempublikasikan karya tulis akademik dan riset dalam bidang akuntansi dan bisnis yang berfokus pada konteks Indonesia. Jurnal ini menjadi wadah publikasi bagi akademisi, peneliti, praktisi, dan mahasiswa untuk menyampaikan hasil penelitian empiris, kajian teoretis, dan studi kasus yang relevan dan berkualitas tinggi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 36 Documents
 1   2   3   4 
Implementing Authorized Economic Operator Programmers in Emerging Market Customs Administrations Muchamad Syaika Gilang Fanani; M. Syaprin Zahidi
Studi Akuntansi dan Bisnis Indonesia Vol 1 No 4 (2025): October
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v1i4.533

Abstract

Purpose: This study examines the implementation of the Authorized Economic Operator (AEO) program at KPPBC TMP Tanjung Perak, Indonesia’s main eastern maritime trade hub, focusing on certification procedures, compliance requirements, coordination mechanisms, and monitoring capacity constraints under the WCO SAFE Framework. Methodology: A qualitative case study was conducted using semi-structured interviews, analysis of Indonesian AEO regulations (2010–2023), and review of WCO SAFE Framework documents, with data triangulated from primary and secondary sources. Results: Findings show that Tanjung Perak Customs manages 51 AEO-certified companies under a centralized certification system. The program improves trade security and contributes significantly to foreign exchange flows (approximately IDR 78 trillion in exports and IDR 20 trillion in imports in 2020), but monitoring remains largely reactive due to limited institutional capacity. Conclusions: Indonesia’s AEO implementation reflects a hybrid governance model that delivers trade facilitation benefits but faces weaknesses in decentralized monitoring and risk-based oversight. Limitations: The study is limited to a single customs jurisdiction (2010–2023), restricting generalizability. Contribution: This research provides one of the first detailed port-level analyses of AEO governance in Indonesia, highlighting the tension between centralized certification and limited monitoring capacity, and offering implications for strengthening risk management and institutional capacity.
Structural Design of a 2,000 DWT Tanker Jetty with Deck-on-Pile System at Kabil, Batam Island Panusunan Panusunan; Sumitro D.P Simanungkalit; Januarto Januarto; Herlina Suciati
Studi Akuntansi dan Bisnis Indonesia Vol 1 No 4 (2025): October
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v1i4.534

Abstract

Purpose: This study designs a 2,000 DWT tanker jetty at Kabil, Batam Island to support offshore marine loading operations. Methodology: The study uses site investigation data (topography, soil, tides, waves) and secondary data from BMKG and related authorities. Structural design and analysis were conducted using ETABS based on Indonesian standards SNI 2847:2013 and SNI 03-1726-2002. Results: The jetty adopts a deck-on-pile system with an elevation of +5.29 m. Structural elements, including beams, slabs, dolphins, and Ø600 mm steel piles (capacity 187.17 tons), satisfy design loads with adequate safety factors. Fender and mooring systems are designed for a 2,000 DWT vessel. Conclusions: The structure meets strength and serviceability requirements under all load combinations, ensuring safe and efficient operations. Limitations: The study excludes cost analysis, construction sequencing, environmental assessment, and dynamic seismic analysis. Contribution: This research provides a complete structural design framework for deck-on-pile jetty systems in shallow offshore environments applicable to similar port infrastructure in Indonesia.
Blockchain Technology and Its Impact on Accounting Information Reliability and Quality in Iraqi Banks Sarhan Ajaj Alo
Studi Akuntansi dan Bisnis Indonesia Vol 2 No 3 (2026): July
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v2i3.535

Abstract

Purpose: This study investigates the impact of applying blockchain technology on enhancing the reliability and quality of accounting information in Iraqi banks, addressing persistent challenges of weak transparency, data manipulation risk, and outdated financial information systems. Methodology: A descriptive-analytical design was used with a structured questionnaire distributed to 140 employees from ten Iraqi banks, including accountants, auditors, managers, and IT staff. Data were analyzed using SPSS with descriptive statistics and linear regression. Results: Blockchain technology has a significant positive effect on accounting information reliability and quality (R = 0.498; R² = 0.413; F = 47.439; p < 0.001). A one-unit increase in adoption improves accounting information quality by 35%, with all dimensions scoring above the neutral midpoint (3.0). Conclusions: The findings confirm that blockchain technology substantially enhances data accuracy, reduces manipulation, strengthens internal controls, and supports real-time financial transparency in Iraqi banking institutions. Limitations: The study is limited to a convenience sample of ten Iraqi banks and relies solely on self-reported perceptions, which may not fully capture technological implementation realities across the broader banking sector. Contribution: This research contributes empirical evidence from an emerging economy context, providing a scientific framework for policymakers and practitioners to guide blockchain adoption in accounting information systems within Iraq and comparable developing nations.
Financial Resilience of Food and Beverage SMEs in the VUCA Era: Qualitative Study in Tuban Fadhoilus Shofi
Studi Akuntansi dan Bisnis Indonesia Vol 2 No 3 (2026): July
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v2i3.532

Abstract

Purpose: This study explores how food and beverage MSMEs build financial resilience in the VUCA era through everyday financial practices, digital transactions, working capital discipline, and crisis-oriented decision making. Methodology/approach: A qualitative case study design was used. Data were collected through semi-structured interviews, observation, and document review involving selected MSME owners or managers in Tuban Regency. The data were analyzed using thematic analysis with triangulation and member checking. Results/findings: The findings show that MSME financial resilience is formed through five practices: separating business and household cash, maintaining flexible working capital, adapting prices and procurement, using fintech for transaction records, and relying on supplier-customer networks during uncertainty. Conclusions: Financial resilience in a VUCA environment is not merely determined by the size of capital, but by disciplined cash behavior, adaptive capability, digital financial literacy, and the ability to interpret market signals. Limitations: This study is limited to food and beverage MSMEs in Tuban Regency and uses qualitative interpretation based on selected informants. Contribution: The article contributes a context-based qualitative explanation of MSME financial resilience and offers practical guidance for MSME assistance programs.
Digital Transformation in Accounting: Challenges, Risks, and Financial Reporting Quality Waad Dhahir Oleiwi
Studi Akuntansi dan Bisnis Indonesia Vol 2 No 3 (2026): July
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v2i3.582

Abstract

The accounting profession is undergoing radical transformations as a result of the digital technological revolution sweeping the world. This study aims to analyze the challenges and risks arising from digital transformation in the accounting profession and its impact on the reliability of financial statements and the quality of accounting reports. The study employs a descriptive analytical approach to explore the dimensions of these transformations and their various effects. The results indicate that digital transformation presents tremendous opportunities to improve the efficiency of accounting processes and increase the accuracy of reports. However, it also poses new challenges related to information security, data protection, and the need for retraining accounting personnel. The study also emphasizes the necessity of establishing a robust regulatory framework to ensure the optimal utilization of digital technology while maintaining the reliability of accounting information and the quality of financial reports.
Strategic Leadership Dimensions and Their Effect on Learning Organizations Aram Taha Muhammad Salih
Studi Akuntansi dan Bisnis Indonesia Vol 2 No 3 (2026): July
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v2i3.641

Abstract

Purpose: This study examines the influence of strategic leadership on the process of building learning organizations within the higher education sector, drawing on a field investigation carried out at Kirkuk University. The dimensions of strategic leadership addressed in the study are human capital, ethical practices, organizational culture, and strategic vision, while the dimensions of the learning organization consist of shared vision, leadership, learning, and change.Research Methodology: A descriptive-analytical approach was adopted, and a structured questionnaire was distributed to 120 administrative and academic leaders, including deans, assistant deans, heads of departments, and directors of divisions and units. Data normality was verified before applying parametric statistical procedures through SPSS version 26.Results: The findings indicate a positive and statistically significant correlation between strategic leadership and learning organizations, and every dimension of strategic leadership was found to exert a significant effect on learning organizations, with strategic vision emerging as the strongest predictor.Conclusions: Strengthening strategic leadership practices contributes meaningfully to the transformation of universities into learning organizations.Limitations: The cross-sectional design and the single-institution sample restrict the generalizability of the findings.Contributions: The study extends the strategic leadership literature within an Iraqi higher education context and offers practical guidance for university administrators seeking to cultivate organizational learning.

Page 4 of 4 | Total Record : 36

 1   2   3   4 

Filter by Year

2025 2026


Reset
Filter By Issues
All Issue Vol 2 No 3 (2026): July Vol 2 No 2 (2026): April Vol 2 No 1 (2026): January Vol 1 No 4 (2025): October Vol 1 No 3 (2025): July Vol 1 No 2 (2025): April Vol 1 No 1 (2025): January