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JL. SEMOLOWARU NO 45 SURABAYA
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JEA17: Jurnal Ekonomi Akuntansi
Published by Universitas 17 Agustus 1945 Surabaya
ISSN : -     EISSN : 25273264     DOI : 10.30996
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other
JEA17 : Jurnal Ekonomi Akuntansi diterbitkan secara berkala, dua kali dalam setahun bulan April dan Oktober. Jurnal ini berisi Hasil karya Penelitian yang dilakukan oleh para dosen/mahasiswa/masyarakat yang ditulis dengan bahasa Indonesia dan bahasa Inggris. Jurnal Ekonomi Akuntansi ini diterbitkan oleh Fakultas Ekonomi Untag Surabaya, diharapkan dapat mewadahi karya para ilmuwan dlm penelitian dan mengembangkan ilmunya.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 143 Documents
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FROM EXPORTER TO IMPORTER: TRACING THE SHIFTING DYNAMICS OF INDONESIA’S OIL TRADE PERIOD 2001-2022 Priyadani, Muhammad Syahputra; Sri Setiawati, Ririt Iriani
JEA17: Jurnal Ekonomi Akuntansi Vol. 10 No. 2 (2025): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

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Abstract

This study investigates the shifting dynamics of Indonesia’s oil trade by analyzing the influence of domestic crude oil production, global oil prices, and the USD–IDR exchange rate on Indonesia’s crude oil import volume from 2001 to 2022. Despite numerous national energy policies aimed at achieving self-sufficiency, Indonesia remains heavily dependent on oil imports due to its limited refining capacity. Using annual time-series data and multiple linear regression analysis, supported by classical assumption tests to ensure model validity, the results show that both domestic production and oil prices have a statistically significant positive effect on imports. This suggests that increasing domestic production does not necessarily reduce import dependency, largely due to the structural limitations of Indonesia’s oil refining infrastructure. In contrast, the exchange rate exerts a significant negative effect, indicating that Rupiah depreciation curbs imports by raising import costs. The model accounts for 82% of the variation in oil import volumes, emphasizing the strategic importance of these macroeconomic variables. By isolating only three key factors (production, price, and exchange rate) this study offers a focused empirical framework for understanding oil import behavior. The findings highlight the need to accelerate domestic refinery development, implement hedging mechanisms against currency volatility, and design responsive policy tools to global oil price shifts, thereby reducing import reliance and strengthening national energy security.
THE AUDIT QUALITY BATTLEGROUND: AI, PROFESSIONAL SKEPTICISM, EXPECTATION GAPS, AND AUDIT PROCESS EFFECTIVENESS FIGHTING FOR DOMINANCE IN SURABAYA’S PUBLIC ACCOUNTING FIRMS Aulia, Arti Mirza; Ratnawati, Tri
JEA17: Jurnal Ekonomi Akuntansi Vol. 10 No. 2 (2025): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

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Abstract

This study examines the simultaneous influence of professional skepticism, audit artificial intelligence (AI) utilization, and the expectation gap on audit quality, with audit process effectiveness serving as the mediating variable. Using a quantitative approach, data were collected through structured questionnaires distributed to auditors working in Public Accounting Firms (KAPs) across Surabaya. The results indicate that professional skepticism and the expectation gap have significant positive effects on both audit process effectiveness and audit quality, while AI utilization shows no significant effect on either variable. The findings highlight that human and perceptual factors remain dominant determinants of audit outcomes, and audit process effectiveness plays a crucial mediating role that translates auditor behavior and stakeholder perceptions into improved audit quality. The study concludes that technological adoption alone is insufficient without adequate auditor competence and organizational readiness. Theoretically, this research reinforces behavioural auditing and stakeholder theory, while practically, it emphasizes the need to strengthen professional skepticism, manage expectation alignment, and gradually integrate AI-based audit tools supported by proper training and digital capability.
THE AUDIT QUALITY BATTLEGROUND: AI, PROFESSIONAL SKEPTICISM, EXPECTATION GAPS, AND AUDIT PROCESS EFFECTIVENESS FIGHTING FOR DOMINANCE IN MALAYSIA’S PUBLIC ACCOUNTING FIRMS Hazlin, Aida
JEA17: Jurnal Ekonomi Akuntansi Vol. 10 No. 1 (2025): April
Publisher : Universitas 17 Agustus 1945 Surabaya

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Abstract

The increasing complexity of financial management in government organizations has heightened the risk of fraud, making effective prevention mechanisms a critical priority. The digitalization of accounting systems is considered a strategic approach to enhancing transparency, accuracy, and real-time monitoring of financial transactions. This study aims to examine the effect of accounting system digitalization on fraud prevention in government organizations, with internal control functioning as a moderating variable. This research employs a quantitative approach using a survey method. Data were collected from government employees involved in accounting and financial reporting processes. The analysis was conducted using Structural Equation Modeling (SEM) with the SmartPLS application. The measurement model (outer model) was evaluated through convergent validity, discriminant validity, and reliability tests, while the structural model (inner model) was assessed using path coefficients, coefficient of determination (R²), and predictive relevance (Q²). The results indicate that the digitalization of accounting systems has a positive and significant effect on fraud prevention. Furthermore, internal control significantly moderates the relationship between accounting system digitalization and fraud prevention, strengthening the effectiveness of digital systems in reducing fraud risk. The model demonstrates adequate explanatory power, as reflected by satisfactory R², SRMR, and Q² values. These findings suggest that the successful implementation of accounting system digitalization, supported by strong internal control mechanisms, can significantly enhance fraud prevention efforts in government organizations. This study contributes to the literature on public sector accounting and provides practical implications for policymakers in designing effective digital governance and anti-fraud strategies.

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