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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 152 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 Arti Mirza Aulia; Tri Ratnawati
JEA17: Jurnal Ekonomi Akuntansi Vol. 11 No. 1 (2026): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v11i1.132919

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.
TEXT MINING FACTORS INFLUENCING CONSUMER INTENTION TO USE ROBLOX METAVERSE PLATFORM FROM CUSTOMER REVIEWS Mario Putra Yuda; Adi Setiawan
JEA17: Jurnal Ekonomi Akuntansi Vol. 11 No. 1 (2026): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v11i1.133322

Abstract

The development of metaverse platforms, which are interactive virtual worlds that integrate entertainment, social interaction, and digital economic activity, has been aided by the quick development of digital technology. One of the most well-known metaverse platforms is Roblox, which gives users the chance to communicate, produce content, and take part in a variety of virtual events. This study looks into how consumer intention and reviews are impacted by the Roblox Metaverse Platform. It also examines how the relationship between the platform and customer feedback is mediated by consumer intention. This study employs an explanatory quantitative methodology, gathering data from active Roblox users via online surveys. The sample technique utilized is called snowball sampling, and the data is examined to find correlations between the variables using path analysis. The findings demonstrate that the Roblox Metaverse Platform has a favorable and significant impact on customer reviews as well as consumer intention. Furthermore, client Intention has a favorable and noteworthy influence on Customer Reviews and acts as a mediating variable that links the platform experience to client assessments. Overall, the findings show how crucial user experience is to promoting sustained use and fostering favorable opinions about metaverse platforms. These results imply that enhancing user intention and customer feedback can be achieved by boosting platform quality and interaction features. Keywords: Metaverse, Roblox, Technology Acceptance Model, Consumer Intention, Customer Reviews
IMPLEMENTATION OF ACTIVITY-BASED COSTING FOR ACCURATE STUDY PROGRAMME COST CALCULATION AT X UNIVERSITY Lilis Binawati
JEA17: Jurnal Ekonomi Akuntansi Vol. 11 No. 1 (2026): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v11i1.133357

Abstract

The importance of implementing Activity-Based Costing (ABC) in accurately calculating the cost of higher education study programmes was considered crucial in supporting managerial decision-making, particularly in determining the tuition fees (SPP) per semester for students while accommodating the development of hybrid learning systems. The implementation of Activity-Based Costing at University X aimed to transform a traditional cost allocation system into a more accurate costing system for educational services charged to students. The method was expected to alleviate the primary issue of cost distortion, as ABC allocates costs based on activities and the resources consumed that are directly related to educational, educational support, and non-educational activities. This study employed a qualitative approach in which the researcher acted as a participant observer. The researcher directly identified, analysed, and allocated the costs of supporting unit activities to the main academic units. The analysis also included the costs related to the implementation of the hybrid blended learning system at University X using the ABC approach. The accuracy of calculating the prime cost of each study programme depends on cost traceability, which was conducted through three tracing methods: direct tracing, driver tracing, and allocation. The results show that the implementation of ABC increases the accuracy of calculating the prime cost of each study programme at University X. The analysis identifies cost distortions in the form of overcosting and undercosting and indicates the presence of cross-subsidisation between study programmes. These findings provide more reliable cost information for university management in determining tuition-related policies.
ANALYSIS OF CAPACITY MANAGEMENT IN ADDRESSING PRODUCTION OVERLOAD IN A SNACK FOOD COMPANY Dimas Septiandy; Nur Ahmadi Bi Rahmani; Faisal Umardani Hasibuan
JEA17: Jurnal Ekonomi Akuntansi Vol. 11 No. 1 (2026): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v11i1.133359

Abstract

This study aimed to analyse production capacity management in a snack food company in dealing with production overload, particularly during high-demand periods such as Christmas, New Year, and Eid. This research used a descriptive qualitative approach with semi-structured interviews consisting of ten questions addressed to employees in the production, operations, and warehouse departments. The questions covered capacity adjustment strategies, overtime policies, recruitment of additional workers, raw material management, production constraints, quality supervision, post-production evaluation, assessment of current capacity, scheduling of production and distribution, and technology investment. In addition to interviews, direct observation was conducted to ensure the consistency between employees’ statements and the actual field conditions. The results show that the company relies on historical data-based planning, workforce optimisation, and production flexibility to handle increased demand. However, challenges such as product quality, limited machinery, and time pressure remain major issues that require continuous management. These findings provide a comprehensive overview of the importance of adaptive capacity strategies in the snack food industry. 
THE INFLUENCE OF AFFILIATE MARKETING AND INFLUENCER MARKETING ON PURCHASE DECISIONS AND DIGITAL MARKETING ACCOUNTABILITY IN E-COMMERCE (STUDY ON STUDENTS OF PGRI UNIVERSITY OF JOMBANG) Shanti Nugroho Sulistyowati; Niwang Anggarda Gali Paramita
JEA17: Jurnal Ekonomi Akuntansi Vol. 11 No. 1 (2026): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v11i1.133492

Abstract

This study aims to examine the utilization of affiliate marketing and influencer marketing in relation to purchasing decisions and digital marketing accountability in e-commerce, with a focus on students at PGRI Jombang University. From an accounting perspective, affiliate marketing and influencer marketing can be viewed as marketing investments whose effectiveness needs to be evaluated through performance measurement and accountability mechanisms. The quantitative approach by applying multiple linear regression analysis in this study. A total of 292 students were selected as samples through a  standard random sampling technique was employed for data acquisition through distribution closed questionnaires, which were then processed using SPSS version 16 data processing software. following the outcomes of the examination, it was found that both affiliate marketing and influencer marketing exert a notable effect on consumer purchasing decisions on e-commerce platforms. This indicates that the incorporation of digital marketing approaches through affiliates and influencers is an effective step in influencing consumer buying behavior among young people. The findings indicate that affiliate marketing and influencer marketing contribute positively to purchasing decisions, suggesting that expenditures on digital marketing activities can generate measurable economic benefits and support marketing performance accountability. The results not only demonstrate the effectiveness of affiliate marketing and influencer marketing in influencing purchasing decisions but also provide evidence for evaluating the accountability of digital marketing expenditures and marketing performance measurement in e-commerce businesses.
THE EFFECT OF TIME BUDGET PRESSURE, AUDIT OPINION, AND AUDIT QUALITY ON AUDITOR SWITCHING IN MANUFACTURING COMPANIES IN THE FOOD AND BEVERAGE SUBSECTOR LISTED ON THE INDONESIA STOCK EXCHANGE Sutra Meilani Rizki; Leriza Desitama Anggraini; RM Rum Hendarmin
JEA17: Jurnal Ekonomi Akuntansi Vol. 11 No. 1 (2026): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v11i1.133646

Abstract

Auditor switching can occur either voluntarily or mandatorily. This study aims to analyze the effect of time budget pressure, audit opinion, and audit quality on auditor switching in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. The research sample consists of 15 companies selected using purposive sampling, resulting in a total of 75 observations over five years. This study employs a quantitative approach using logistic regression analysis to examine the relationship between independent and dependent variables. The results show that time budget pressure significantly affects auditor switching, with a significance value of 0.022 (<0.05). Audit opinion also has a significant impact on auditor switching, with a significance value of 0.045 (<0.05). In contrast, audit quality does not significantly influence auditor switching, with a significance value of 0.466 (>0.05). These findings indicate that companies are more likely to switch auditors when facing time pressure during the audit process or receiving an audit opinion that does not meet management’s expectations. Meanwhile, audit quality is not the primary factor in auditor switching decisions, as companies prioritize cost and time efficiency. This study provides implications for auditors and regulators in understanding the factors influencing auditor switching and highlights the importance of managing time budget pressure to maintain audit quality.
THE EFFECT OF PENTAGON FRAUD ON POTENTIAL FRAUD IN FINANCIAL STATEMENTS IN STATE-OWNED ENTERPRISES LISTED ON THE STOCK EXCHANGE IN INDONESIA Septian Dwi Putranto; Nur Sayidah
JEA17: Jurnal Ekonomi Akuntansi Vol. 10 No. 2 (2025): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v10i2.133106

Abstract

This study aims to analyze the factors that can detect the existence of fraud in financial statements. The focus of this research is to evaluate the impact of the pentagon fraud variables, namely pressure, opportunity, rationalization, competence, and arrogance, on financial statement fraud. The research object in this study was state-owned companies listed on the Indonesia Stock Exchange for the period of 2022 to 2024. The total sample in this study consisted of 19 companies, selected using the purposive sampling technique. Pressure was proxied by financial stability, financial targets, and external pressures, while competence was proxied by ineffective supervision. Rationalization was proxied by changes in auditors and audit opinions, competence was also proxied by changes in the board of directors, and arrogance was proxied by the frequency of CEO changes. The results of this study show that financial targets and changes in auditors have an impact on financial statement fraud, while financial stability, external pressures, ineffective supervision, audit opinions, changes in directors, and frequency of CEO changes have no effect on financial statement fraud.
OPERATIONAL EFFICIENCY AS A MEDIATOR OF FEE-BASED AND NON-FEE-BASED REVENUE ON THE OPERATIONAL PERFORMANCE OF LISTED SECURITIES COMPANIES ON THE INDONESIA STOCK EXCHANGE Ujang Syaiful Hidayat
JEA17: Jurnal Ekonomi Akuntansi Vol. 11 No. 1 (2026): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v11i1.133194

Abstract

This study aims to examine the effect of revenue structure on the operational performance of securities firms while considering the mediating role of operational efficiency. Revenue structure is represented by fee-based income and non-fee-based income, whilst operational performance is measured using operational profitability indicators. This study adopts a quantitative approach utilizing the PLS-SEM technique with SmartPLS. The data were drawn from the financial statements of listed securities firms covering the 2022–2024 period. The findings reveal that both fee-based and non-fee-based income do not exert a significant direct impact on operational performance. However, operational efficiency was found to positively mediate the influence of both types of income on operational performance, albeit at a low level of significance. These findings indicate that revenue structure does not automatically improve operational performance without being supported by the company’s ability to manage cost efficiency and internal processes. This study underscores the importance of operational efficiency as an internal mechanism bridging revenue strategy and the achievement of operational performance in securities firms, particularly within the post-pandemic market dynamics.

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