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INDONESIA
Indonesian Journal of Accounting and Financial Technology (CRYPTO)
Published by PT FORMOSA CENDEKIA GLOBAL
ISSN : 29645573     EISSN : 29645573     DOI : 10.55927
Core Subject : Economy,
Economics, Econometrics & Finance
Indonesian Journal of Accounting and Financial Technology (CRYPTO) is a peer-reviewed journal published by Formosa Publisher. CRYPTO Journal aims to publish articles in the fields of accounting, financial technology, and management that produce a significant contribution to the development of accounting and financial technology practices in Indonesia and the world. Consistent with its objectives, CRYPTO Journal provides cutting-edge research results in accounting and financial technology. CRYPTO Journal invites academics, practitioners, researchers, regulators, students, and other parties who are interested in developing accounting, financial technology, and management practices
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 16 Documents
 1   2 
Literature Review: Forensic Audit and the Financial Scandal of PT. Garuda Indonesia Tbk Rahima Purba; Ahmad Braja Wahyu; Isbet Yani; Intan Fazri Hairani; Hotman Ds; Namira Azani; Riza Milianda Kasa
Indonesian Journal of Accounting and Financial Technology Vol. 4 No. 1 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/crypto.v4i1.69

Abstract

This study examines a fraud case at PT Garuda Indonesia Tbk that focuses on financial statement manipulation, with a qualitative approach through case studies and financial statement analysis. The results of the study indicate that the deliberate and misleading presentation of financial information has harmed stakeholders and reflects a serious violation of corporate governance integrity. Based on Indonesian law and ACFE standards, this case is classified as financial fraud. The analysis was conducted using a forensic accounting theory framework to identify fraud patterns and assess their impact on organizational sustainability. These findings emphasize the importance of financial reporting ethics and the strategic role of auditors in detecting and preventing fraud. This study is expected to contribute to the development of fraud mitigation strategies in companies.
Analysis of the Influence of Small and Medium Enterprises Entrepreneurship Development on the Adoption of E-Commerce Reani Deswianita; Peggy Ratna Marlianingrum
Indonesian Journal of Accounting and Financial Technology Vol. 4 No. 1 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/crypto.v4i1.92

Abstract

This study was conducted to determine the effect of SME Entrepreneurship Development on e-commerce adoption at The North Jakarta Industry, Trade, Small and Medium Enterprises  Sub-dept. Data were collected from 190 respondents who were participants in SME Entrepreneurship Development at the North Jakarta Industry, Trade, Small and Medium Enterprises  Sub-dept.  in 2023. The design of this study is associative causal using primary data obtained from questionnaires with analysis using linear regression analysis. The results of the study show that SME entrepreneurship development has a significant effect on e-commerce adoption. The findings show that SME actors who participate in SME entrepreneurship development training have not been helped in understanding how business goals should be achieved.
The Role of Managerial Support and Peer Networks in the Effectiveness of Digital Team Coaching in Hybrid Work Environments Ratu Aghnia Raffaidy Wiguna; Ika Swasti Putri; Nur Rizki Wijaya; Rika Nur Widiastutik
Indonesian Journal of Accounting and Financial Technology Vol. 4 No. 2 (2025): November 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/crypto.v4i2.94

Abstract

This study examines how managerial support and peer networks enhance digital team coaching effectiveness in Indonesian hybrid work environments. Using quantitative cross-sectional survey, data from 130 employees and managers in technology, finance, transportation, entrepreneur and education sectors were analyzed via SPSS to assess correlation and regression effects among managerial support, peer networks, and team performance. Findings highlight the critical role of leadership engangement and peer collaboration in optimizing digital coaching outcomes, providing actionable strategies for organizattions to strengthen hybrid team dynamics. The study underscores the need for structured support systems to bridge mplementation gaps in resource constrained settings.
Do the Environmental, Social, and Governance (ESG) Affect Financial Performance: Empirical Study at Indonesian Manufacturing Firm’s Yenni Khristiana; Kurnia Nur Halimah; Saut Aleksius Siregar
Indonesian Journal of Accounting and Financial Technology Vol. 4 No. 1 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/crypto.v4i1.96

Abstract

This study analyzes the effect of environmental, social, and governance (ESG) information on the financial performance of 11 manufacturing firms listed on the Indonesia Stock Exchange (2018–2023) with ESG scores from Refinitiv. Using a quantitative approach and panel data regression via Stata, the findings show that individually, ESG components have a negative and insignificant effect, while the overall ESG score has a positive but also insignificant effect on financial performance. Simultaneously, ESG has a positive impact. The model explains 11.18% of the variation in financial performance, with the remaining 88.82% influenced by other factors.
Work-Life Balance as a Pathway to Improve Gig Workers Performance in Indonesia: The Role of Flexible Work Arrangement and Job Autonomy (Study of Transportation Sector in West Java, Central Java, East Java Provinces) Azhar Humaira Syabani; Anita Silvianita; Alex Winarno
Indonesian Journal of Accounting and Financial Technology Vol. 4 No. 1 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/crypto.v4i1.99

Abstract

The rapid growth of the gig economy in Indonesia's transportation sector offers workers a high degree of flexibility and autonomy, but it also poses challenges in maintaining a work-life balance, which impacts performance. This study analyzes the influence of Flexible Work Arrangements and Job Autonomy on Gig Worker Performance, with Work-Life Balance as an intermediary variable. Using a quantitative survey approach, data was collected from gig workers in West Java, Central Java, and East Java who met specific criteria. The findings aim to provide insights into how flexible work structures and autonomy influence performance through work-life balance. These findings are expected to contribute to academic discussions and practical policies to enhance the well-being and productivity of gig workers in the digital economy.
Relevance and Reliability of Accounting Information in PT. Timah Tbk Financial Reports: Implications for Economic Decision Making Putri Pudiyanti; Putri Dwi Rahmadani; Rizky Lilah Amalia; Saibatul Aslamiyah; Sylfiah Mau’izah
Indonesian Journal of Accounting and Financial Technology Vol. 4 No. 1 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/crypto.v4i1.121

Abstract

This study aims to examine the quality of accounting information within the framework of decision-making theory with a case study of PT Timah Tbk. Amidst increasingly complex modern business challenges, the accuracy and relevance of accounting information are crucial in supporting effective managerial decisions. This study uses qualitative methods by analyzing financial documents, reviewing relevant literature, and reviewing secondary data from trusted references. The results of the study indicate that the accounting information presented by PT Timah Tbk in the 2018–2019 period does not fully reflect the actual condition of the company. There were indications of data inconsistencies, revisions to financial reports, and allegations of manipulation, which led to misperceptions by investors and other stakeholders. This case also shows that weak external supervision and regulatory systems have exacerbated the impact, with estimated state losses reaching hundreds of trillions of rupiah. These findings indicate that in order for the decision-making process to run rationally and accountably, accounting information must be supported by good corporate governance and a trusted supervision system.
Analysis of Customer Satisfaction of Mortar Cement at PT. Alam Gemilang Ghaizi Rangkasbitung Adam Rahman Hakim; Veta Lidya Delimah Pasaribu
Indonesian Journal of Accounting and Financial Technology Vol. 4 No. 1 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/crypto.v4i1.136

Abstract

This study aims to determine the level of customer satisfaction with mortar cement products offered by PT Alam Gemilang Ghaizi. This study uses a qualitative approach with a population of 7 building stores that are partners or customers of PT Alam Gemilang Ghaizi. The entire population was sampled, so the number of respondents in this study was 7 people. The data sources used consisted of primary and secondary data. Primary data was obtained through surveys, interviews, and questionnaires, while secondary data was obtained through literature studies and documentation. The data collection technique was carried out by direct interview method with building store owners. Furthermore, the data obtained was analyzed using the SWOT analysis method to identify strengths, weaknesses, opportunities, and threats in an effort to increase customer satisfaction. The results of the study showed that there were seven main indicators that influenced customer satisfaction, namely product, price, promotion, location, service, facilities, and atmosphere. In general, customers were satisfied with the quality of the product, affordable prices, and adequate facilities. However, several shortcomings were still found, especially in the aspects of promotion, service, location, and atmosphere of the company environment. Customers said that promotional information was not conveyed well, service was not optimal, the location was difficult to reach, and the room atmosphere was boring.
Digital Marketing Strategy Brand Awareness in Increasing Sales in the Fashion Industry Based on Online Data Syerin Tiara Fatrecia; Veta Lidya Delimah Pasaribu
Indonesian Journal of Accounting and Financial Technology Vol. 4 No. 1 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/crypto.v4i1.143

Abstract

This study discusses the role of digital marketing strategies in enhancing brand awareness and sales in the online fashion industry. Through a literature review, it was found that the use of social media, creative visual content, influencer marketing, and omnichannel integration significantly contributes to building brand awareness, increasing consumer engagement, and driving customer loyalty and purchase intention. The synergy between technology and marketing enables rapid adaptation to market changes. The study recommends continued investment in innovative digital tools and consistent brand identity as key factors for sustainable growth in the online fashion market.
Qualitative Study on the Implementation of the Partnership Model Without Capital in the Development of AA Cilok Business Rahma Ramadhani; Veta Lidya Delimah Pasaribu
Indonesian Journal of Accounting and Financial Technology Vol. 4 No. 1 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/crypto.v4i1.144

Abstract

This study examines the implementation of a zero-capital partnership model in the development of micro-enterprises, with a case study of Cilok AA in Bekasi. The model relies on trust as the foundation of cooperation without requiring initial investment. Using a qualitative approach and case study method, data were collected from the experiences of business owners and partners. The results show that this model supports partners without the burden of initial capital, but faces challenges such as low partner commitment, inconsistent service understanding, and limited performance monitoring. In conclusion, the model positively impacts business growth, but requires regular evaluation, consistent control, and equal training for sustainability.
Exploration of the Role of Professional Ethics in Enhancing Internal Audit Quality in the Banking Sector Hendro Lukman; Amatus Venantius Sabubun; Subur Harahap
Indonesian Journal of Accounting and Financial Technology Vol. 4 No. 2 (2025): November 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/crypto.v4i2.266

Abstract

This study examines the crucial role of professional ethics—integrity, objectivity, independence, and competence—in enhancing internal audit quality in Indonesia’s banking sector. Using a mixed methods approach, quantitative data were collected from 80 internal auditors and analyzed through multiple regression, while qualitative insights were obtained from interviews with 15 audit managers and audit committee members. The findings show that professional ethics significantly improve audit quality, with integrity and independence being the strongest determinants of audit credibility, and competence reinforcing the reliability of audit recommendations. The qualitative results further highlight that an ethical organizational culture supports effective audit functions, strengthens governance, and helps prevent fraud. Overall, the study concludes that strong professional ethics not only elevate internal audit quality but also contribute to theoretical understanding and policy development for improving regulation and oversight in the banking industry.

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