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Dhana
Published by PT Anagata Sembagi Education
ISSN : -     EISSN : 30470803     DOI : https://doi.org/10.62872/b0t6h516
Core Subject : Economy,
Economics, Econometrics & Finance
The journal publishes original articles on current issues and internationally occurring trends in Financial Reporting, Tax Compliance, Cost Analysis, Internal Control, Financial Accounting, Management Accounting, Taxation, Auditing, Financial Consulting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 58 Documents
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The Transformation of Accounting Practices in the Era of Artificial Intelligence: An Analysis of the Role of Artificial Intelligence in Enhancing Financial Reporting Quality and Business Decision-Making Tikkos Sitanggang
Dhana Vol. 3 No. 1 (2026): DHANA - MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/ghj1w435

Abstract

The rapid advancement of digital technologies has significantly transformed accounting practices, particularly through the adoption of artificial intelligence (AI). The integration of AI in accounting systems has shifted the role of accounting from routine transactional processing to a more strategic function that supports financial reporting quality and data-driven business decision-making. This study aims to analyze the role of artificial intelligence in transforming accounting practices by improving the quality of financial reporting and supporting strategic managerial decisions. The study employs a qualitative approach using a systematic literature review method. Data were collected from peer-reviewed journal articles related to artificial intelligence, digital accounting transformation, financial reporting quality, and decision support systems published between 2021 and 2025. The collected literature was analyzed through thematic and conceptual synthesis to identify patterns and relationships between AI adoption, financial reporting quality, and business decision-making processes. The findings indicate that artificial intelligence technologies such as machine learning, robotic process automation, and predictive analytics improve financial reporting accuracy, timeliness, and transparency while also enhancing fraud detection and internal control mechanisms. In addition, AI-driven analytics enable organizations to generate predictive insights that support strategic planning, risk management, and business decision-making. The study concludes that artificial intelligence plays a transformative role in modern accounting systems by improving financial reporting quality and strengthening the strategic function of accounting information in organizational decision-making.
The Quality of Financial Reporting in the Digital Era: The Influence of ERP Transformation and Accounting Information Systems Samsidar Samsidar
Dhana Vol. 3 No. 2 (2026): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/85b93650

Abstract

The rapid development of digital technology has significantly transformed financial reporting practices in modern organizations. The adoption of Enterprise Resource Planning (ERP) systems and Accounting Information Systems (AIS) has become increasingly important in improving the efficiency, accuracy, and transparency of financial reporting processes. However, the effectiveness of these technologies in enhancing financial reporting quality remains a critical issue, particularly in the context of digital transformation within organizations. Therefore, this study aims to analyze the influence of ERP transformation and accounting information systems on the quality of financial reporting in the digital era. This study employs a quantitative research approach using survey data collected from accounting staff, financial managers, and information system administrators involved in financial reporting processes. Data were obtained through structured questionnaires distributed to respondents working in organizations that have implemented digital accounting systems. The collected data were analyzed using multiple regression analysis to examine the relationship between ERP transformation, accounting information systems, and financial reporting quality. The results indicate that ERP transformation and accounting information systems have a positive and significant effect on financial reporting quality. ERP systems improve data integration, automate accounting processes, and enable real-time reporting, thereby enhancing the relevance and timeliness of financial information. Meanwhile, effective accounting information systems strengthen transparency, reliability, and data security in financial reporting. In conclusion, the integration of ERP transformation and accounting information systems plays a crucial role in improving financial reporting quality and supporting greater transparency and accountability in the digital era.
The Effect of Sustainability Reporting on Cost of Capital and Corporate Reputation Samsidar Samsidar
Dhana Vol. 3 No. 2 (2026): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/0k4cmt07

Abstract

Sustainability reporting has become an essential component of modern corporate governance as organizations increasingly face demands for transparency regarding environmental, social, and governance (ESG) performance. Beyond fulfilling disclosure requirements, sustainability reporting is believed to influence corporate financial outcomes and reputational standing. This study aims to analyze the effect of sustainability reporting on cost of capital and corporate reputation. This research employs a quantitative approach using secondary data obtained from sustainability reports and financial statements of companies that implement sustainability disclosure practices. The sample consists of publicly listed companies selected through purposive sampling based on the availability of sustainability reporting and financial data. Data were analyzed using multiple regression analysis to examine the relationship between sustainability reporting, cost of capital, and corporate reputation. The results indicate that sustainability reporting has a significant negative effect on cost of capital, suggesting that comprehensive ESG disclosure reduces information asymmetry and investment risk, thereby lowering financing costs. In addition, sustainability reporting shows a positive and significant effect on corporate reputation, indicating that credible sustainability disclosures enhance stakeholder trust and strengthen corporate image in competitive markets. In conclusion, sustainability reporting functions as a strategic governance mechanism that improves financial efficiency while simultaneously strengthening corporate reputation through transparent and responsible disclosure practices.  
Evaluating the Effectiveness of PBB-P2 Administrative Modernization on Taxpayer Compliance Levels in Bantul Regency Darmawan Purwana; Baldric Siregar; Miswanto Miswanto; Frasto Biyanto
Dhana Vol. 3 No. 2 (2026): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/redpyf23

Abstract

This study aims to examine the impact of digital transformation in the management of Rural and Urban Land and Building Tax (PBB-P2) on taxpayer compliance in Bantul Regency. The modernization studied includes the digitization of payment channels, database system updates, and innovation in tax services. A quantitative approach was applied, involving 100 taxpayer respondents spread across five sub-districts. Data analysis used multiple regression tests with mediation and moderation approaches. The research findings indicate that administrative modernization has a significant positive influence on taxpayer compliance, both directly and indirectly through increased perceptions of service ease. In addition, taxpayer income levels have been shown to moderate the relationship between modernization and compliance. The implications of these results emphasize that the acceleration of service digitalization needs to be accompanied by strengthening supporting infrastructure and ongoing outreach.
The Effect of Auditor Reputation, Audit Fees, and Audit Tenure on Audit Delay, with Financial Distress as a Moderating Variable, in Manufacturing Companies Listed on the Indonesia Stock Exchange Ego Salman; Afrizal Afrizal; Fitrini Mansur
Dhana Vol. 3 No. 2 (2026): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/j1hzck16

Abstract

This study aims to examine the effect of auditor reputation, audit fees, and audit tenure on audit delay with financial distress as a moderator. The sample consists of 99 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2023–2025 period, with a total of 297 observations after removing 9 outliers. The analysis used Partial Least Square (PLS) with SmartPLS 4.0. The results show that auditor reputation, audit fees, and audit tenure have a significant negative effect on audit delay. Big 4 accounting firms complete audits 11.2 days faster, a 1-unit increase in Ln_Fee decreases the delay by 6.8 days, and an additional 1-year tenure decreases the delay by 2.1 days. Financial distress, proxied by the Altman Z-Score, is proven to moderate these three relationships. The advantages of Big 4 firms, high fees, and long tenure are greater in healthy companies and weaken in distressed companies because auditors become more conservative. The model has R² = 0.486, Q² = 0.461, and SRMR = 0.051. Practical implications: Regulators need to consider tiered deadlines for distressed issuers, public accounting firms need to implement risk-based pricing, and issuers should improve their financial health before turning to the Big 4.
Algorithmic Accounting: When Algorithms Take the Role in Accounting Decision-Making in Modern Organizations Nuriyah Hanik Fatikhah
Dhana Vol. 3 No. 2 (2026): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/a3rg0457

Abstract

The proliferation of artificial intelligence, machine learning, and algorithmic systems is fundamentally transforming accounting decision-making across modern organizations. This study examines the adoption, effectiveness, and ethical implications of algorithmic accounting systems in Indonesian corporate entities. A mixed-methods design was employed, combining a quantitative survey of 356 accounting professionals from publicly listed companies on the Indonesia Stock Exchange (IDX) with qualitative case studies of six organizations. Results demonstrate that AI/algorithmic systems have achieved substantial penetration across key accounting functions, with the highest adoption rates in financial forecasting and analytics (82.6%) and managerial decision support (74.8%). Algorithmic decision-making significantly predicted decision quality improvement (β=0.541, p<0.001), with organizations in the financial services sector exhibiting superior AI integration outcomes. However, critical challenges persist, including algorithmic bias, accountability gaps, explainability deficits, and ethical tensions in managerial accounting. The study proposes a comprehensive Algorithmic Accounting Governance Framework (AAGF) to guide organizations in deploying AI decision systems responsibly. These findings extend the literature on AI in accounting and provide practical implications for organizations, regulators, and accounting standard setters navigating the algorithmic transformation of financial decision-making.
Data Accounting: Data as a New Corporate Asset in the Perspective of Modern Accounting Tikkos Sitanggang
Dhana Vol. 3 No. 2 (2026): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/ztb93g71

Abstract

The digital economy has elevated data to the status of a strategic corporate resource, yet conventional accounting frameworks lack systematic mechanisms for recognizing, measuring, and disclosing data as a formal asset on financial statements. This study investigates the extent to which Indonesian publicly listed companies recognize and disclose data assets, and examines the relationship between data asset accounting maturity and corporate financial performance. Using a mixed-methods design involving a survey of 312 financial reporting professionals from Indonesia Stock Exchange (IDX) Main Board companies and a qualitative documentary analysis of 60 annual reports, the study finds that only 38.5% of sampled firms formally recognize data as a balance sheet asset, despite 91.3% acknowledging data's strategic value. Data asset accounting maturity significantly predicts return on assets (β=0.487, p<0.001) and market-to-book ratio (β=0.531, p<0.001). Critical barriers include the absence of authoritative PSAK/IFRS standards for data asset recognition, valuation model ambiguity, and insufficient interdisciplinary accounting-technology competencies. The study proposes a Data Asset Accounting Framework (DAAF) integrating cost, income, and market valuation approaches with enhanced disclosure requirements.
From Physical Assets to Digital Assets: Reconstructing Firm Value in Modern Accounting Perspective Arief Fahruri
Dhana Vol. 3 No. 2 (2026): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/qm6p5x46

Abstract

The rapid advancement of digital technologies has fundamentally altered the composition of firm value, shifting the locus of value creation from tangible, physical assets to intangible, digital assets. Traditional accounting frameworks, rooted in historical cost conventions and physical asset recognition, increasingly fail to capture the full economic value of digitally-intensive firms. This conceptual study examines the theoretical and empirical implications of this shift, drawing on Resource-Based Theory, Digital Platform Theory, and Stakeholder Value frameworks. Using a systematic literature review approach, we synthesize evidence from 20 peer-reviewed studies published in leading international journals. Our findings indicate that digital assets, including artificial intelligence capabilities, data ecosystems, blockchain infrastructure, and metaverse platforms, now constitute the primary drivers of firm value in the modern economy. We identify critical gaps in current International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP) in recognizing and measuring digital assets. The paper proposes a conceptual Digital Asset Value (DAV) framework that integrates technological capability, network effects, scalability, and cybersecurity resilience as core dimensions of modern firm valuation. This research contributes to accounting theory by extending the boundaries of asset recognition and to practice by guiding standard-setters and firms in rethinking value measurement in the digital economy.

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