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INDONESIA
Journal of Accounting and Investment
Published by Universitas Muhammadiyah Yogyakarta
ISSN : 26223899     EISSN : 26226413     DOI : 10.18196/jai
Core Subject : Economy,
Economics, Econometrics & Finance
JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the articles from Indonesia authors and other countries. JAI covered various of research approach, namely: quantitative, qualitative and mixed method.
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Articles 7 Documents
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Search results for , issue "Vol. 26 No. 2: May: 2025" : 7 Documents clear
Accounting Information Systems and Business Performance: A Systematic Literature Review Maulina, Baiq Farida; Nazaruddin, Ietje
Journal of Accounting and Investment Vol. 26 No. 2: May: 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Research aims: This study aims to evaluate journals discussing Accounting Information Systems on Business Performance to identify lessons that may be useful for addressing similar situations in the future.Design/Methodology/Approach: This study employs a review procedure adapted from Hoque (2014), including keyword analysis to map out themes. The journals to be reviewed were identified by using the search keywords "Accounting" AND "Information" AND "System*" and "Business Performance*". After applying a set of criteria, 58 journals were included in the subsequent analysis. The countries of origin, the findings obtained, and the lessons learned are further discussed.Research findings:  The study generated four research themes based on the analyzed literature: (1) Innovation Performance – the role of innovation strategies in improving business productivity and growth; (2) Innovation Capability – the importance of integrating knowledge and resources to enhance innovation processes; (3) Government Regulation – the impact of financial support and training programs on business growth; and (4) Competitive Advantage – the role of strategic management in achieving superior business performance in dynamic market environments.Theoretical contribution/ Originality: This study analyzes and uncovers key themes in the integration of Accounting Information Systems (AIS) and business performance, highlighting emerging trends such as innovation capability, government regulation, and competitive advantage. It identifies gaps in current research related to the adoption of new technologies like blockchain, AI, and cloud-based systems. Additionally, the study provides future research directions focusing on security, sustainability practices, and the evolving role of AIS in enhancing strategic decision-making and operational efficiency.Practitioner/Policy implication: This study can be used by business leaders to enhance decision-making through effective implementation of Accounting Information Systems (AIS), by governments to design supportive regulations and financial assistance programs for business growth, and by academics to develop frameworks for integrating technological innovations like blockchain, AI, and cloud computing into AIS for improved business performance and competitiveness.Research limitation/Implication: Future research is expected to examine: (1) The integration of blockchain technology to enhance transparency and reliability in Accounting Information Systems (AIS); (2) The adoption of AI and machine learning for automating accounting processes and detecting financial fraud; (3) The impact of cloud-based AIS on data security and collaboration; (4) The use of big data analytics for financial forecasting and risk management; (5) The role of AIS in supporting Environmental, Social, and Governance (ESG) reporting; and (6) The influence of government regulations on AIS implementation and business performance.
The Role of Accountability, Transparency, Fairness in Preventing Village Government Fraud Tendencies: The Mediation Testing Putra, Veri Anang; Manuhara, Wahyu
Journal of Accounting and Investment Vol. 26 No. 2: May: 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.25650

Abstract

ABSTRACT Purpose - This study aims to conduct a descriptive analysis of the impact of accountability and transparency on fraud tendencies in the village government, with an emphasis on the role of justice as a mediator. Methodology/approach - This research uses a quantitative survey with a sample of 343 village officials from 64 villages in Indonesia using purposive sampling method. Hypothesis testing in this study uses SEM-PLS analysis through smartpls 4.0 application. Findings - The results showed that accountability and transparency did not significantly affect the tendency of fraud in the village government, with justice as a mediator was not significant to strengthen this relationship. It is suspected that there are other influencing factors. Practical implications - The practical implication of this study is that village The practical implications of this research are that the village government and the Government in Indonesia can improve service quality and strengthen accountability and transparency in budget management and decision making in order to reduce the potential for fraud. Village governments can implement a more open reporting system and conduct training on reporting, transparency, and involve the community in village transparency forums. Originality/value - This research makes an original contribution by incorporating the concept of justice in the analysis of the relationship between accountability, transparency, and fraud propensity in village governments, extending the literature that has previously focused more on the corporate sector or central government. It also offers a new perspective on how fairness strengthens fraud prevention at the village government level. Keywords – Accountability; Fraud Propensity; Justice; Transparency, Intervening
Big Data Analytics in the Public Sector: A Systematic Literature Review Muhammad Choirul Huda; Bambang Jatmiko
Journal of Accounting and Investment Vol. 26 No. 2: May: 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Research aims: This study investigates previous research on big data analytics. This study aims to evaluate journals that discuss big data in the public sector to find lessons that may be useful for dealing with similar situations in the future and with more complex topics. Design/Methodology/Approach: This study used a review procedure following Hoque (2014) with modifications, including keyword analysis to map themes. Journals to be reviewed were identified by entering the search keywords “Big” AND “Data” and “Sector” AND “Public” in the Scopus database. After applying a set of criteria, 64 journals were used in the subsequent analysis. The background of the journal year, theory, country and findings, and lessons learned are discussed. Research findings: This research resulted in six research themes based on the analyzed literature: (1) Accountability - emphasizing responsibility and transparency in decision-making; (2) Energy Efficiency - a system or process is able to produce the desired output using less energy; (3) Sustainability - can be used to support the development of sustainable policies; (4) Innovation - creating new services or improving existing ones; (5) Big Data Analytics - being an invaluable tool to improve efficiency, responsiveness, and quality of services; (6) Governance - covering how governments manage, secure, and use big data to achieve public service goals. Theoretical contribution/ Originality: To the best of the author's knowledge, there has been no literature review research on Big Data in the Public Sector, so researchers feel the need to conduct this research. Given also the importance of understanding Big Data analysis in the Public Sector. Furthermore, this research also explains what lessons can be learned by other parties or future research. Practitioner/Policy implication: This study can be used by business leaders in companies or public sector organizations to make smarter and more informed policies, identify social trends, and measure policy impact more accurately through big data analytics. This research can also be used to evaluate the value relevance of certain government policies in the public sector regarding big data analytics. Research limitation/Implication: Future research is expected to further study and research: (1) The Impact of Big Data on the Public Sector using journals or other references outside the Scopus database; (2) Future research can use keywords that are different from this research, (3) and can also access more journals to be reviewed. Keywords: Big Data, Public Sector, Literature Review
Testing the Moderating Role of Risk Preference in Enhancing the Intention to Implement Value-Added Tax Refund in Advance Siharini, Dwi; Sofyani, Hafiez
Journal of Accounting and Investment Vol. 26 No. 2: May: 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Abstract Research aims: This research is motivated by the limited studies on Value Added Tax (VAT) restitution, particularly restitution with advance refunds. Therefore, this study aims to examine the influence of the variables of convenience, efficiency, and risk preference on the intention to implement restitution with advance refunds and taxpayer compliance. Design/Methodology/Approach: This research was conducted using a quantitative approach with an associative study design. The data used are primary data obtained from the distribution of questionnaires to respondents consisting of taxpayers in the Yogyakarta area. The research instrument used a set of five Likert scales. The present study also utilized Partial Least Squares Structural Equation Modelling (PLS-SEM) for data analysis. Research findings: This study shows that ease of use and efficiency positively influence the intention of corporate taxpayers to carry out VAT restitution with advance refunds, while risk preference does not have a significant impact.Risk preference has a positive but insignificant moderating effect on the intention to implement restitution with an advance refund and an insignificant negative effect in moderating the relationship between the influence of efficiency and the taxpayer's intention to apply for restitution. Theoretical contribution/Originality: This study provides insights into the factors influencing taxpayers' interest in restitution with advance refunds, such as ease, efficiency, and risk preference. Its findings can help improve tax refund services, inform policy development, and contribute to the academic literature on taxpayer behavior. Practitioner/Policy implication: This study highlights the need for the government and Yogyakarta Tax Office to simplify restitution procedures, speed up tax refund processes, and ensure transparency to reduce taxpayer concerns. It also stresses the importance of improving taxpayer education to encourage participation and suggests that responsive policies can enhance compliance and trust in the tax system. Research limitation/Implication: This research is limited to the taxpayer population located in the Yogyakarta region. Conditions and demographics in other regions may differ, so this research may not yet be able to depict the situation in those areas.
Factors Affecting the Intention to Donate Money for Wakaf Among Civil Servants in the Ministry of Religious Affairs in Banjarnegara Regency Widodo, Jennifer Selviana; Darma, Emile Satia
Journal of Accounting and Investment Vol. 26 No. 2: May: 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Abstract: Research aims: This study examine the factors that influence the intention of cash waqf for the state civil apparatus of the ministry of religion of the banjarnegara district by examining the influence of accountability, transparency, crowfunding platform security and the reputation of the Indonesian waqf agency.Design/Methodology/Approach: This study involved the state civil apparatus of the ministry of religion in banjarnegara district. Hypotheses were tested using SEM-PLS techniques.Research findings: The results showed that transparency and accountability did not have a significant positive effect on the intention of state civil servants to endow money. while the security of the crowfunding platform and the reputation of the Indonesian waqf agency have a significant positive effect on the intention to endow money.Theoretical contribution/Originality :The novelty of this research is to exploreand comprehensively analyze how the influence of accountability, transparency, crowfunding platform security & reputation of the Indonesian waqf agency builds cash waqf intentions for state civil apparatus at the ministry of religion.Practitioner/Policy implication : Based on this insight, it is hoped that building cash waqf intentions for the state civil apparatus is not only in the ministry of religion but is comprehensive for all ministries and city / district governments. Indonesian waqf agencies as managers of cash waqf funds can carry out all tasks by considering accountability, transparency, crowfunding platform security and reputation.Research limitation/Implication: The implementation of transparency, accountability, crowfunding platform security and reputation, the main purpose of which is to build intention to donate money, is still insufficiently implemented. In addition, the underlying process of how Badan Wakaf Indonesia collects and presents cash waqf information is crucial.
The Impact of Online Service Quality Dimensions on Continuity of Mobile Banking Service Usage: Implications for Customer Loyalty and Bank Reputation Rahardjo, Irbawanti Pungky; Darma, Emile Satia
Journal of Accounting and Investment Vol. 26 No. 2: May: 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Abstract Research Aims: This study aims to empirically examine the impact of the measurement scale for online service quality in the banking sector on the continuity of mobile banking service usage, as well as its potential to enhance customer loyalty and bank reputation. Design/Methodology/Approach: This research employs a quantitative approach using primary data collected from 387 respondents who are customers of Bank Negara Indonesia (BNI). The data is analyzed using the Partial Least Squares Structural Equation Modelling (PLS-SEM) method. Research Findings: The findings suggest that application architecture and user-friendliness do not significantly enhance the continuity of mobile banking service usage. The dimensions of online service quality that do contribute to improving the continuity of mobile banking service usage include application efficiency, reliability, responsiveness, security, and familiarity. Additionally, the continuity of mobile banking service usage is found to have a positive impact on both customer loyalty and bank reputation. Theoretical Contribution/Originality: This study confirms the Theory of Planned Behavior and tests the measurement scale for online service quality in the banking sector, aiming to sustain the existence of banking services in a dynamic environment. Practical/Policy Implications: The results of this study provide valuable insights for the banking sector to enhance the quality of online services, particularly in a rapidly changing environment.
Exploration, Challenges, and Benefits of Implementing Management Accounting Information Systems in Private Universities: Case Study at Universitas ‘Aisyiyah Yogyakarta Mawarti, Anggis; Rizal Yaya
Journal of Accounting and Investment Vol. 26 No. 2: May: 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Research aims: This research explores the implementation of the Management Accounting Information System (SIAM) in Private Higher Education Institutions (PHEIs) , focusing on its benefits, challenges, and potential solutions to enhance system effectiveness. A case study was conducted at Universitas 'Aisyiyah Yogyakarta to investigate how SIAM contributes to operational efficiency and financial decision-making . Design/Methodology/Approach: This study employs a qualitative research approach , using in-depth interviews with key stakeholders. Research findings: The findings indicate that while SIAM has significantly improved financial transparency and operational efficiency , several challenges persist, including internal limitations , such as insufficient human resource capacity in system operation , and external constraints , particularly rigid regulatory frameworks . Theoretical contribution/ Originality: To address these challenges , enhanced training programs, system integration, and diversified funding strategies are critical for optimizing SIAM implementation in private higher education institutions. Practitioner/Policy Implication : The results of this study provide important implications in the field of cyber security, especially in the management of Management Accounting Information Systems (SIAM) in Private Universities (PTS). Research limitation/Implication : This study has not explored in depth the technological aspects of system security, such as the risk of cyberattacks and their mitigation in the implementation of SIAM. This aspect is important considering the increasing threat of data security in financial information systems. Keywords : Accounting Information System, Operational Efficiency, Decision-Making, Private Higher Education Institutions, Financial Management.

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