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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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IMPLEMENTATION OF E-GOVERNMENT IN PUBLIC SECTOR FINANCIAL ACCOUNTING: DIGITAL-BASED STATE FINANCIAL TRANSPARENCY AND GOVERNANCE Rizky Pratama Siregar; Annisa Fadillah Nasution; 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

Digital transformation in state financial management through the implementation of e-government has become a key agenda for bureaucratic reform in Indonesia. This study aims to analyze the implementation of e-government in public sector financial accounting, measure its impact on fiscal transparency, and evaluate the effectiveness of digital-based state financial governance. The study used a mixed methods approach with quantitative analysis of 127 central and regional government agencies and qualitative studies through in-depth interviews. The results show that the implementation of SAKTI (Agency-Level Financial Application System), SPAN (State Treasury and Budget System), and SIMDA (Regional Management Information System) significantly improved the quality of government financial reports, with the transparency index increasing by 47.3% in the 2019–2024 period. However, a digital divide persists between regions, hindering its widespread adoption. This research contributes to the development of an inclusive and sustainable digital financial governance framework.
THE EFFECT OF CORPORATE GOVERNANCE ON FINANCIAL STATEMENT FRAUD WITH FIRM SIZE AS A MODERATING VARIABLE Mega Duarti; Radhi Abdul Halim
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 provide empirical evidence on the effect of corporate governance—proxied by the board of commissioners, audit committee, and institutional ownership—on financial statement fraud, with firm size as a moderating variable. The population characteristics of mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. Using purposive sampling, 58 companies were selected with a total of 285 observations. The data were analyzed using panel data regression with the Fixed Effect Model (FEM) and Moderated Regression Analysis (MRA). Financial statement fraud was measured using the Beneish M-Score. The results show that: (1) the board of commissioners does not significantly affect financial statement fraud; (2) the audit committee does not significantly affect financial statement fraud; (3) institutional ownership has a positive and significant effect on financial statement fraud; (4) firm size strengthens the relationship between the board of commissioners, audit committee, and institutional ownership with financial statement fraud. The R² value of 98.51% indicates the model's high explanatory power.
FINANCIAL BEHAVIOR OF BANK SYARIAH INDONESIA CUSTOMERS IN EAST KALIMANTAN: TRUST AS MEDIATION Hidayani; Hairul Anwar; Doddy Adhimursandi
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.20524090

Abstract

This study seeks to examine the determinants that shape customers’ financial behavior, positioning trust as an intervening variable within the relationship. Three variables were selected: financial literacy, security perception, and financial inclusion. The endogenous variable is financial behavior. The sample of this study consists of 100 customers from PT Bank Syariah Indonesia (BSI) in East Kalimantan. Data were gathered through a questionnaire employing a purposive sampling approach, and subsequently analyzed using path analysis techniques. The findings indicate that financial inclusion exerts a positive and statistically significant impact on financial behavior. In contrast, financial literacy and security perception demonstrate a positive yet statistically non-significant influence on financial behavior. The three hypotheses regarding indirect effects, two have a significant positive impact: financial inclusion on financial behavior through trust and security perception on financial behavior through trust. These results demonstrate how important trust is as a mediating factor in determining financial behavior. Because these elements indirectly promote financial behavior through increased trust, the study's findings indicate that BSI East Kalimantan should prioritize increasing consumer perceptions of security and expanding financial inclusion. Customers may make more consistent financial decisions as a result of increased trust.
ANALYSIS OF THE DETERMINANTS OF THE OPEN UNEMPLOYMENT RATE IN INDONESIA: THE INFLUENCE OF GDP, INVESTMENT, EDUCATION, PROVINCIAL MINIMUM WAGE, AND LABOR FORCE PARTICIPATION RATE IN 2021–2023 Clarissa Mayang Safira; Arya Dhia Syahputra; Arista Putri Andini; Rizki Mahendra Sandya; Dafi Fachrul Azizi; Ahmad Setiawan Nuraya
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 effect of Provincial Minimum Wage (UMP), Gross Domestic Product (GDP), education, investment, and Labor Force Participation Rate (LFPR) on the Open Unemployment Rate (OUR) across 38 provinces in Indonesia during the 2021–2023 period. This study employs a quantitative approach using secondary data obtained from Statistics Indonesia (BPS), Bank Indonesia, and the Ministry of Investment/BKPM. The analytical method used is panel data regression. Based on the Chow and Hausman tests, the Fixed Effect Model (FEM) was selected as the best estimation model. The empirical results indicate that partially, GDP and UMP have a negative and statistically significant effect on the Open Unemployment Rate. This indicates that an increase in economic growth and appropriate minimum wage policies are effective in stimulating aggregate demand and reducing unemployment. Conversely, investment, education, and LFPR do not show statistically significant impacts on the unemployment rate during the observed period. Simultaneously, all independent variables significantly affect the Open Unemployment Rate in Indonesia, with an Adjusted R-Squared value of 94.88%.
EXPLORING UNEMPLOYMENT DYNAMICS IN EASTERN INDONESIA: PANEL REGRESSION APPROACH Lailan Syafrina Hasibuan; Khaira Amalia Fachrudin
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.20471480

Abstract

One of the biggest issues Eastern Indonesia faces is geographic isolation. There are limited employment marketplaces and economic prospects in this region because many areas are difficult to access due to inadequate transportation. Inadequate educational opportunities also contribute significantly to the problem of unemployment. Eastern Indonesia has several areas with poor educational infrastructure, which contributes to a low-skilled labor force. Furthermore, the unemployment issue is made worse by the difference in economic growth between Western and Eastern Indonesia. Sustainable Development Goals (SDGs) aim to eradicate poverty, safeguard the environment, and guarantee prosperity for all. SDG 8, which focuses on unemployment in this instance, addresses the topic of employment and good work for everyone. The aim of this research is to investigate the relationship between unemployment in Indonesia's Eastern Region and poverty, economic growth, and the human development index. investigated using the FEM approach and the panel data analysis method with the statistical program E-Views 10. According to the analysis's findings, unemployment is significantly impacted negatively by the human development index variable, positively and significantly by poverty, and not significantly impacted by economic growth.
HOW CORRUPTION ADAPTS TO E-PROCUREMENT : A STUDY IN NORTH SUMATRA Hendro Siahaan; Widia Astuty
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

Improving the Goods/Services Procurement (PBJ) sector is one of the government's top priorities in order to improve development, public services, and prevent corruption. One manifestation of this is the establishment of the Government Goods/Services Procurement Policy Institute (LKPP) to implement the development and formulation of government PBJ policies. A number of innovations have been developed in the form of E-Procurement such as SPSE (Electronic Procurement System) and E-Catalog. However, the rampant corruption in PBJ amidst these improvements indicates that the improvements made have not been sufficient to mitigate the problem of corruption in PBJ. This phenomenon raises critical questions about the extent to which E-Procurement functions as an instrument for preventing corruption or actually creates new space for the adaptation of corrupt practices.
THE ROLE OF EARNINGS MANAGEMENT, CREDIT RISK, AND COST EFFICIENCY, MODERATED BY INTERNAL CONTROL, IN PREDICTING MARKET REACTIONS AT BANKS LISTED ON THE IDX Caroline Tiofanny; Fahmi Natigor Nasution; Sirojuzilam Hasyim
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 1 (2026): July
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This study examines the impact of earnings management, credit risk, and cost efficiency on market reaction, using internal supervision as a moderating variable. Focusing on the Indonesian banking sector, secondary data from 40 banking companies listed on the Indonesia Stock Exchange (IDX) were selected via purposive sampling. Variables were proxied by discretionary accruals (earnings management), Non-Performing Loans (credit risk), the BOPO ratio (cost efficiency), the proportion of independent commissioners (internal supervision), and abnormal returns (market reaction). Data were analyzed using panel data regression and Moderated Regression Analysis (MRA). The results reveal that earnings management does not affect market reaction, indicating investors do not respond to earnings information indicating manipulation. Conversely, credit risk and cost efficiency significantly influence market reaction, reflecting investor focus on loan risk and operational management. Furthermore, while internal supervision does not moderate the effect of earnings management, it significantly moderates the impacts of both credit risk and cost efficiency. Ultimately, these findings highlight that effective corporate governance mechanisms, such as independent commissioners, enhance information credibility and market sensitivity to financial performance.
THE EFFECT OF INCOME TAX IMPOSITION ON E-COMMERCE SALES AND THE ROLE OF INFLUENCER ENDORSEMENTS ON TAX PAID ON ONLINE SOCIAL MEDIA SALES (Case Study on Registered MSMEs at the Medan Belawan Tax Office) Jaka Syahputra; Dahrani; Eka Nurmala Sari
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 1 (2026): July
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This study examines the effect of income tax imposition on e-commerce sales and influencer endorsements on taxes paid by MSMEs engaged in online sales through social media in Medan City. Using a quantitative approach, data were collected through questionnaires distributed to MSMEs and analyzed with Partial Least Square (PLS). The results show that the imposition of e-commerce income tax has a significant positive effect on taxes paid (t-statistic = 3.016; p-value = 0.003). Likewise, influencer endorsements significantly affect taxes paid (t-statistic = 2.705; p-value = 0.000). Together, both variables significantly influence taxes paid, as indicated by an R-Square of 0.728 and an Adjusted R-Square of 0.723, meaning that 72.3%–72.8% of the variation in taxes paid can be explained by these factors. The findings suggest that digital taxation policies and influencer-based marketing strategies not only benefit MSMEs economically but also enhance tax compliance and state revenue. The study highlights the importance of tax literacy, regulation dissemination, and digital tax administration in strengthening MSME contributions.
THE EFFECT OF DEBT TO EQUITY RATIO, CURRENT RATIO, AND DEBT TO ASSETS RATIO ON RETURN ON ASSETS IN NON FINANCIAL COMPANIES LISTED ON THE LQ45 INDEX AND THE SET50 INDEX Dwi Faradiba Siregar; Iskandar Muda; Yeni Absah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 1 (2026): July
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This study aims to examine and analyze the effect of Debt to Equity Ratio (DER), Current Ratio (CR), and Debt to Assets Ratio (DAR) on Return on Assets (ROA) in non-financial companies listed on the LQ45 index in Indonesia and the SET50 index in Thailand during the 2022–2024 period. This research employed a quantitative approach using secondary data obtained from companies' financial statements. The purposive sampling technique yielded 18 LQ45 companies and 35 SET50 companies, with a total of 159 observations. Panel data regression using EViews software was applied, alongside the Mann–Whitney difference test. Results indicate that for LQ45 companies, DER has a positive but insignificant effect on ROA; CR has a positive and significant effect on ROA; and DAR has a positive but insignificant effect on ROA. For SET50 companies, DER has a negative but insignificant effect on ROA; CR has a positive and significant effect on ROA; and DAR has a negative but insignificant effect on ROA. Simultaneously, DER, CR, and DAR do not significantly affect ROA in LQ45 companies but significantly affect ROA in SET50 companies. The Mann–Whitney test reveals significant differences in DER, DAR, and ROA between LQ45 and SET50 companies, while CR shows no significant difference. These findings indicate that liquidity plays a crucial role in improving profitability in both indices, while the effect of debt structure on profitability differs according to market and firm characteristics.
THE EFFECTS OF ETHICAL CULTURE AND LEADERSHIP STYLE ON FRAUD PREVENTION WITH ORGANIZATIONAL COMMITMENT AS A MEDIATION VARIABLE IN THE RECTOR'S BUREAU OF UNIVERSITAS SUMATERA UTARA Aninditya Amanda; Iskandar Muda; Keulana Erwin
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 1 (2026): July
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This study examines the influence of ethical culture and leadership style on fraud prevention, and investigates the mediating role of organizational commitment in those relationships at the Rector's Office of Universitas Sumatera Utara (USU). Employing a causal-associative quantitative design, data were collected from 106 employees through purposive sampling via structured questionnaires. Data analysis utilized covariance-based Structural Equation Modeling (SEM) using IBM AMOS software. Results indicate that ethical culture has a significant positive direct effect on fraud prevention (CR = 2.589; p = 0.010), while leadership style exerts no significant direct effect (CR = 1.901; p = 0.057). Both ethical culture (CR = 2.426; p = 0.015) and leadership style (CR = 2.743; p = 0.006) significantly and positively influence organizational commitment. Organizational commitment, in turn, significantly promotes fraud prevention (CR = 3.579; p < 0.001). Sobel test results confirm that organizational commitment significantly mediates the effect of ethical culture (t = 2.008; p = 0.045) and fully mediates the effect of leadership style (t = 2.177; p = 0.029) on fraud prevention. These findings underscore the critical importance of cultivating ethical climate and building employee commitment as complementary mechanisms in institutional fraud prevention strategies.

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