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Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Published by PT. RADJA INTERCONTINENTAL PUBLISHING
ISSN : -     EISSN : 2962973X     DOI : -
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Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) provides a forum for academics and professionals to share the latest developments and advances in knowledge and practice of business management, both theory and methods. It aims to foster the exchange of ideas on a range of essential management subjects and to provide a stimulus for research and the further development of international perspectives.
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Articles 320 Documents
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MARKET TRANSPARENCY AND PERSONAL DATA PROTECTION IN CAPITAL MARKETS: RECONCILING DISCLOSURE AND PRIVACY Michael H. Hadylaya
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 3 (2026): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20519833

Abstract

Capital markets depend on transparency to ensure fair pricing, investor protection, and market integrity, yet digitalization has expanded disclosure practices to include increasingly granular information that may identify individual investors or beneficial owners. This development creates tension between regulatory objectives of market transparency and the protection of personal data. This study examines how disclosure obligations in Indonesian capital market regulation interact with personal data protection law using a normative legal research approach based on statutory analysis and relevant literature. The findings indicate that the perceived conflict arises from the coexistence of two regulatory regimes pursuing distinct public interests: efficient markets and individual privacy. Existing legal provisions allow reconciliation by treating mandatory disclosure as lawful data processing grounded in statutory authority, provided that such disclosure remains proportionate and limited to information necessary for investor protection. The study concludes that effective governance in data-driven financial markets requires integrating transparency and privacy through calibrated disclosure practices rather than treating them as mutually exclusive objectives.
THE INFLUENCE OF INTERNAL CONTROL SYSTEMS ON EMPLOYEE PERFORMANCE IN STATE-OWNED CONSTRUCTION COMPANIES IN INDONESIA Rangga Bagus Sena; Ayu Chairina Laksmi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 4 (2026): April
Publisher : PT. Radja Intercontinental Publishing

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Abstract

BUMN construction companies in Indonesia are experiencing declining performance. Management is crucial to help improve performance by focusing more on internal control to ensure the company achieves its goals. The objective of this study was to analyze the influence of the Control Environment, Risk Assessment, Monitoring Activities, Control Activities, Information and Communication, and Monitoring on employee performance. The research method used quantitative research. The population in this study was all employees of state-owned construction companies in Indonesia, with a sample size of 150 employees. Data collection methods used a questionnaire with a Likert scale. Data analysis methods included multiple linear regression analysis, the Classical Assumption Test, the t-test, the F-test, and the R-test. The results of the study indicate that the Control Environment has a significant positive effect on employee performance, with a t-test significance value of 0.000
THE INFLUENCE OF WORKFORCE, BUSINESS EXPERIENCE, AND BUSINESS LOCATION ON THE PERFORMANCE OF NAIL ART MSMEs IN PANTAI LABU DISTRICT, DELI SERDANG REGENCY Nadia Sukawati; Mutawaqil Billah Tumanggor; Melisa Zuriani Hasibuan, Arif Hadian
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 4 (2026): April
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This study aims to analyze the influence of workforce, business experience, and business location on the performance of Micro, Small, and Medium Enterprises (MSMEs) Nail Art in Pantai Labu District, Deli Serdang Regency. This study uses a quantitative approach with an associative method with a population of 30 respondents also used as research samples through total sampling techniques. Data collection techniques are carried out by distributing questionnaires that have been tested in advance through validity and reliability tests to ensure that the instruments used are feasible and consistent. Furthermore, the data are analyzed using a series of statistical techniques, namely the classical assumption test (normality test, multicollinearity, and heteroscedasticity), multiple linear regression test, partial test (t test), simultaneous test (F test), and analysis of the coefficient of determination (R Square). The results of the study indicate that partially the variables of workforce, business experience, and business location each have a significant effect on the performance of MSMEs with a significance value of 0.000
THE EFFECT OF LOCAL TAXES ON CAPITAL EXPENDITURE ALLOCATION WITH POPULATION SIZE AS A MODERATING VARIABLE IN SAMARINDA CITY Sitti Rahma Sudirman; Ardhiatul Halima Tuasalamony; Wahyuni Saleh; Rahadian Cahyadi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 4 (2026): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19844943

Abstract

This study aims to determine the effect of local tax revenue on capital expenditure allocation with population size as a moderating variable in Samarinda City. This research is a descriptive quantitative study using secondary data in the form of time series data from 2011 to 2024. The data used includes local tax revenue, capital expenditure realization, and population data of Samarinda City. The analytical methods employed are descriptive statistical analysis, simple linear regression analysis, and moderated regression analysis (MRA). The results show that local taxes have a positive and significant effect on capital expenditure. Furthermore, population size is able to moderate the relationship between local taxes and capital expenditure. These findings indicate that increased local tax revenue increases the regional government's fiscal capacity to allocate capital expenditure, while population growth strengthens the need for infrastructure and public service financing.
EVALUATION OF USER SATISFACTION WITH THE ACCESS BY KAI APPLICATION USING THE END USER COMPUTING SATISFACTION (EUCS) AND IMPORTANCE PERFORMANCE ANALYSIS (IPA) APPROACHES Indah Wardati; Arlina Nurbaity; Beby Karina
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 4 (2026): April
Publisher : PT. Radja Intercontinental Publishing

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Abstract

Access by KAI is the official digital application of PT Kereta Api Indonesia (Persero) that facilitates the public in booking train tickets. However, users have reported several complaints regarding the performance of certain features. This study aims to evaluate user satisfaction of the Access by KAI application using the End User Computing Satisfaction (EUCS) approach analyzed through the Importance Performance Analysis (IPA) method. The five EUCS variables used are: content, accuracy, format, ease of use, and timeliness. This research employed a quantitative method by distributing questionnaires to 239 respondents, supported by qualitative data from interviews with 15 selected respondents and analysis of user comments on the Google Play Store. The findings reveal that there are seven application features located in Quadrant I of IPA, meaning they are considered important but have low performance. These features include: post-payment user purchase data (X2.3), train schedule information (X2.4), font display (X3.4), bank payment (X4.2), ticket rescheduling (X4.7), ticket booking process (X5.2), and digital wallet payment (X5.4). Interview results and Play Store reviews further support these findings. The study recommends that PT KAI prioritize improvements to these features to enhance user satisfaction.
THE INFLUENCE OF GOVERNMENT GOVERNANCE, PUBLIC INFORMATION DISCLOSURE, AND REGIONAL FINANCIAL INFORMATION SYSTEM ON THE PERFORMANCE OF LOCAL GOVERNMENT AGENCIES IN PASER REGENCY Muhammad Harits Zidni Khatib Ramadhani; Asmadhini Handayani Rahmah; Rezki Ananda Basid
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 4 (2026): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19872460

Abstract

This study aims to examine and analyze the influence of Government Governance, Public Information Disclosure, and the Regional Financial Information System (SIKD) on the Performance of Local Government Agencies in Paser Regency, both partially and simultaneously. The background of this research is grounded in the realization of Paser Regency's Own-Source Revenue (PAD) in the 2025 fiscal year, which reached only 79.36% of the established target, as well as the inconsistency of findings in previous studies regarding the variables that affect local government performance. This research is theoretically grounded in stewardship theory, which conceptualizes the government as a steward entrusted with managing public resources in the best interest of the community as the principal. This study employs a quantitative approach through a survey method using questionnaire distribution. The study population consisted of all employees of local government agencies in Paser Regency, with a sample of 151 respondents selected through purposive sampling from the Regional Financial and Asset Management Agency (BKAD) and the Regional Revenue Agency (Bapenda) of Paser Regency. The research instrument employed a four-point Likert scale. Data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method via SmartPLS 4. Validity was assessed through convergent validity (outer loadings > 0.7 and AVE > 0.5) and discriminant validity (HTMT < 0.85), while reliability was evaluated using Cronbach's Alpha and composite reliability. The findings indicate that: (1) Government Governance has a positive and significant effect on the Performance of Local Government Agencies in Paser Regency; (2) Public Information Disclosure has a positive and significant effect on the Performance of Local Government Agencies in Paser Regency; (3) the Regional Financial Information System has a positive and significant effect on the Performance of Local Government Agencies in Paser Regency; and (4) Government Governance, Public Information Disclosure, and the Regional Financial Information System simultaneously have a positive and significant effect on the Performance of Local Government Agencies in Paser Regency. These findings imply that improving the performance of local government agencies in Paser Regency requires the simultaneous strengthening of governance accountability, public information transparency, and the quality of the regional financial information system.
OPTIMIZING THE UTILIZATION OF REGIONAL PROPERTY THROUGH RENTAL, LEND-TO-USE, AND COOPERATION MECHANISMS: A LITERATURE REVIEW OF THE POTENTIAL FOR REGIONAL ORIGINAL INCOME AND THE RISK OF REGULATORY COMPLIANCE Indah Aulia Pane; Rohkaseana Biiznillah Saraan; Eka Nurmala Sari
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 4 (2026): April
Publisher : PT. Radja Intercontinental Publishing

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Abstract

Fiscal constraints drive local governments to optimize Regional Government Assets (BMD) through lease, borrow-to-use, and utilization cooperation mechanisms to enhance Regional Original Revenue (PAD); however, this practice also potentially increases the risk of non-compliance with the asset management regulatory framework. This article aims to synthesize academic literature and regulatory documents to analyze the effectiveness of these three utilization mechanisms, measure their contribution to PAD, and map compliance risks alongside public sector accounting implications. This study employs a critical narrative review method with a systematic thematic synthesis approach. Reference tracing was conducted through parallel and nested searches across accredited university repositories, primary regulations (Minister of Home Affairs Regulation No. 47 of 2021, Government Regulation No. 27 of 2014 as amended by No. 28 of 2020), accrual-based Government Accounting Standards, and Audit Reports issued by the Supreme Audit Agency (BPK). The synthesis reveals that the lease mechanism provides a stable contribution to PAD with moderate control complexity, borrow-to-use supports public service efficiency without direct fiscal impact, while utilization cooperation offers high economic value potential but entails compliance risks and complex contractual risk allocation. Audit findings consistently identify critical gaps in the absence of written approvals, weak physical-administrative reconciliation, non-market-based tariff settings, and partial audit trail documentation. Key accounting challenges encompass the consistency of accrual-based revenue recognition and the depth of disclosure in the Notes to the Financial Statements (CaLK). Optimizing PAD through BMD requires strict integration between fiscal targets, procedural compliance, and internal controls grounded in audit readiness. This article proposes a four-tier accountable governance model and provides strategic recommendations for local governments, regulators, and external auditors to strengthen transparency, prioritize economic substance over legal form, and ensure the sustainability of regional asset management.
THE ROLE OF INFORMATION TECHNOLOGY IN IMPROVING ACCOUNTABILITY PUBLIC SECTOR FINANCE: A THEORETICAL PERSPECTIVE Nindya Sari; Novita Sri Anggraeni; Hotnida Sari Tanjung; Eka Nurmala Sari
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 4 (2026): April
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This study aims to analyze the role of information technology in improving public sector financial accountability in Indonesia. Thedevelopment of digital technology has encouraged the government to implement electronic-based financial information systems toincrease transparency, effectiveness, efficiency, and oversight of state and regional budget management. This study employed aqualitative method with a literature study approach through the collection of secondary data from scientific journals, books, officialgovernment documents, and academic articles for the 2021–2025 period. The analysis was conducted using thematic techniques.Analysis to identify key themes related to digital transparency, financial information systems, reporting automation, and the challengesof implementing information technology in the public sector. The results of the study indicate that the application of informationtechnology such as SIMDA, SIPKD, SPAN,e-budgeting,e-planning,e- procurement, Ande-reporting can improve the quality ofgovernment financial reports through faster, more accurate, relevant, and transparent data presentation. Furthermore, informationtechnology also strengthens internal and external oversight through digital audit trails and real-time access to information. However, the implementation of information technology still faces various obstacles such as limited human resources, uneven technologicalinfrastructure, resistance to organizational change, and data security risks. This research contributes to the development of digitaltransformation studies in public financial governance and provides recommendations for the government to increase humanresource capacity and invest in technological infrastructure to support better public sector financial accountability.
ANALYSIS OF THE EFFECTIVENESS FACTORS OF THE AUDIT QUALITY CONTROL SYSTEM AT THE BPK REPRESENTATIVE OFFICE OF NORTH SUMATERA PROVINCE Muhammad Zamroni; Maya Sari
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 4 (2026): April
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This study analyzes the factors that influence the effectiveness of the audit quality control system at the Audit Board of Indonesia (BPK) Representative Office in North Sumatra Province, where the quality control performance target has not been achieved in the past five years. The purpose of this study is to explain the influence of e-audit, tiered review, workload, and time pressure on the effectiveness of the system. The method used is qualitative with in-depth interviews and document analysis. The results indicate that the effectiveness of quality control is not optimal due to limited e-audit utilization, increasing workload and time pressure, and the implementation of reviews that are not substantive. However, the BPK has made improvements through the formation of a Review Support Team, audit quality checklist, cross-team reviews, and TPHP. This study expands the application of contingency theory in public sector audits and provides recommendations for the BPK to strengthen its technology-based quality system. The limitations of this study are its limited scope to one region and its descriptive nature that cannot be generalized.
IMPROVING THE EFFECTIVENESS OF REGIONAL ASSETS MANAGEMENT: INTERACTION BETWEEN AUDIT FINDINGS, FOLLOW-UP ON AUDIT RESULTS, AND HUMAN RESOURCE COMPETENCE IN MEDAN CITY Selly Yunita; Irfan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 4 (2026): April
Publisher : PT. Radja Intercontinental Publishing

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Abstract

Regional Asset Management (BMD) is a crucial pillar for public accountability, yet its effectiveness is often hampered by recurring audit findings and symbolic compliance practices. This study aims to analyze the interaction between audit findings, audit follow-up actions (TLHP), and human resource (HR) competency in improving the effectiveness of the BMD management system in the Medan City Government. Using a descriptive qualitative approach assisted by NVivo 14 data analysis software , data were collected through in-depth interviews with asset practitioners, Focus Group Discussions (FGDs), and document analysis of the Audit Result Reports (LHP) of the Indonesian Supreme Audit Agency (BPK RI) for the 2020-2024 period. The results show that audit findings function as coercive institutional pressure, but the system's effectiveness substantially depends on the quality of the TLHP, which is strongly moderated by HR competency. These findings reveal a decoupling phenomenon , where low competency and high employee turnover lead to merely administrative asset improvements in pursuit of an Unqualified Opinion (WTP). Conversely, competent and stable HR acts as a transformational bridge that transforms auditor recommendations into tangible and permanent asset governance improvements. This study makes a theoretical contribution to Institutional Theory by emphasizing the role of internal absorptive capacity in determining the success of policy integration in the public sector. The study's limitation lies in its single focus on the Medan City area, so it is recommended for future research to adopt mixed - methods with a broader geographic scope to test the generalizability of the proposed variable interaction model. Regional Asset Management (BMD) is a crucial pillar for public accountability, yet its effectiveness is often hampered by recurring audit findings and symbolic compliance practices. This study aims to analyze the interaction between audit findings, audit follow-up actions (TLHP), and human resource (HR) competency in improving the effectiveness of the BMD management system in the Medan City Government. Using a descriptive qualitative approach assisted by NVivo 14 data analysis software , data were collected through in-depth interviews with asset practitioners, Focus Group Discussions (FGDs), and document analysis of the Audit Result Reports (LHP) of the Indonesian Supreme Audit Agency (BPK RI) for the 2020-2024 period. The results show that audit findings function as coercive institutional pressure, but the system's effectiveness substantially depends on the quality of the TLHP, which is strongly moderated by HR competency. These findings reveal a decoupling phenomenon , where low competency and high employee turnover lead to merely administrative asset improvements in pursuit of an Unqualified Opinion (WTP). Conversely, competent and stable HR acts as a transformational bridge that transforms auditor recommendations into tangible and permanent asset governance improvements. This study makes a theoretical contribution to Institutional Theory by emphasizing the role of internal absorptive capacity in determining the success of policy integration in the public sector. The study's limitation lies in its single focus on the Medan City area, so it is recommended for future research to adopt mixed - methods with a broader geographic scope to test the generalizability of the proposed variable interaction model.

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