cover
Contact Name
Heru Fahlevi
Contact Email
hfahlevi@usk.ac.id
Phone
+6282276634977
Journal Mail Official
jdab@usk.ac.id
Editorial Address
Universitas Syiah Kuala Fakultas Ekonomi dan Bisnis Gedung KPMG Program Studi Akuntansi Darussalam-Banda Aceh 23111
Location
Kab. aceh besar,
Aceh
INDONESIA
Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
ISSN : 23559462     EISSN : 25281143     DOI : https://doi.org/10.24815/jdab
Core Subject :
Jurnal Dinamika Akuntansi dan Bisnis (JDAB), internationally known as Journal of Accounting and Business Dynamics, is a biannual peer-reviewed and open-access journal published by Accounting Department, Universitas Syiah Kuala, Indonesia, in collaboration with the Institute of Indonesia Chartered Accountant. The journal is published in March and September each year. JDAB was first published in March 2014 and made accessible online commencing March 2016. ISSN: 2355-9462 (Print), E-ISSN: 2528-1143 (Online). The journal aims to take part in the advancement of accounting knowledge by publishing high quality researches in contemporary trends in accounting and business in emerging market/countries. As the main horizon of the journal is to embrace the contemporary trends in accounting and business, JDAB welcomes studies addressing evolving issues and new developments in accounting and business. The scope of the journal is intentionally broad and adaptive to accommodate emerging themes and contemporary challenges. Topics of interest include, but are not limited to, areas such as accounting for disasters, big data analytics in business, Islamic FinTech, sustainability, and other emerging issues in accounting and business research. We invite industry experts and academic scholars to take a part of our journal’s readers, authors and reviewers. JDAB has been nationally accredited (Sinta 2) by the Indonesian Ministry of Higher Education, Science, and Technology. The journal is also included in in Directory of Open Access Journals (DOAJ). We envision to become an internationally reputable journal indexed in Scopus and Web of Science (WoS). To achieve this goal, the journal continuously strengthens its editorial standards, improves journal management, and collaborates with internationally recognized scholars in its editorial and reviewer network.
Arjuna Subject : -
Articles 23 Documents
Cloud Computing Adoption in Indonesian Government Audit Institution: A TOE Framework Analysis with Top Management Support as Moderator Muhammad Afifuddin; Rolando Librianto Arisaputra; Edy Supriyono; Fadilla Nurhaliza
Jurnal Dinamika Akuntansi dan Bisnis Vol. 13 No. 2 (2026): September 2026: in progress
Publisher : ccounting Department, Universitas Syiah Kuala, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v13i2.1665

Abstract

This study examines technology adoption, specifically the moderating role of top management in cloud computing decision-making. Using a quantitative approach and purposive sampling, data from 110 BPKP auditors were analyzed using PLS-SEM. The results show that relative advantage, compatibility, and competitive pressure significantly influence cloud computing adoption after moderation. Meanwhile, security and regulatory policies do not significantly influence it, either before or after moderation. Other results show that reliability and technology readiness actually reversed and became insignificant after moderation. Practically, this study contributes to providing insights for top management by identifying key decision-making variables, enabling them to design an effective methodology for evaluating and implementing cloud computing adoption in developing countries.
Perceived Security and Trust in Digital Financial Recording Tools: An Extended UTAUT Analysis of MSME Adoption Behavior Ja'far Hamzah Pulungan; Yenni Samri Juliati Nasution; Nurlaila
Jurnal Dinamika Akuntansi dan Bisnis Vol. 13 No. 2 (2026): September 2026: in progress
Publisher : ccounting Department, Universitas Syiah Kuala, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v13i2.1830

Abstract

Digital financial recording applications can improve MSMEs' bookkeeping and financial management, yet today, sustaining their use remains a challenge. This study examines the determinants of MSMEs' use behavior by extending the Unified Theory of Acceptance and Use of Technology (UTAUT) with perceived security and trust. Survey data were collected from 147 MSME owners in North Sumatra and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that performance expectancy, facilitating conditions, and trust significantly influence use behavior, whereas effort expectancy and social influence do not. Perceived security strengthens trust, which in turn promotes use behavior, highlighting trust as the mechanism through which security perceptions shape MSMEs' use of digital financial recording applications. The findings extend UTAUT by demonstrating the indirect role of perceived security through trust and  offer practical implications for the design of secure and trustworthy digital financial recording applications for MSMEs.
When Digitalization Meets Governance: A Positivistic Analysis of Firm Performance in Indonesian Banks Yuni Wira Yasa; Bambang Tjahjadi
Jurnal Dinamika Akuntansi dan Bisnis Vol. 13 No. 2 (2026): September 2026: in progress
Publisher : ccounting Department, Universitas Syiah Kuala, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v13i2.766

Abstract

Despite growing digital investment, its contribution to bank performance remains uncertain. This study assesses corporate governance as a mediator between digitalization and performance among banks listed on the Indonesia Stock Exchange. Grounded in the Resource-Based View (RBV), it adopts a positivist approach using 222 bank-year observations from 2020–2024 and pooled regression in SPSS. Digitalization has no significant direct association with performance but is positively associated with board size, which is positively associated with performance. PROCESS Model 4 with 5,000 bootstrap samples indicates a significant indirect association through board size. The findings suggest aligning digital investment with governance structures. These associations require caution because the analysis does not account for within-bank dependence.

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