Dhana
type: channel
description: Dhana (JD) is a peer-reviewed open access international journal established for the dissemination of cutting-edge knowledge in the field of accounting science, and has been indexed by Index Copernicus International. All submitted manuscripts will be reviewed by the editors and then evaluated by a minimum of two Reviewers through a double-blind review process. This is to ensure the quality of manuscripts published in the journal. The journal, which has been published since 2024, is published six times each year in Maret, June, September, Desember Journal title : Dhana Initials : JD Frequency : 4 (four) times a year (Maret, June, September, Desember) DOI : 10.62872 ISSN Online : 3047-0803 Editor in Chief : Dr.Eko Cahyo Mayndarto,SE.,MM.,CMA.,CSRS.,CATr Managing Editor : Hery Purnomo, SE., MM Assistant Editor : Mohammad Arridho Nur Amin, S.E.,M.M Publisher : PT. Anagata Sembagi Education Accreditation : Index Copernicus International
publisher: Pt. Anagata Sembagi Education
language: en
publication name: Dhana
issn: 3047-0803
copyright: This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
items: From Physical Assets to Digital Assets: Reconstructing Firm Value in Modern Accounting Perspective
items: Data Accounting: Data as a New Corporate Asset in the Perspective of Modern Accounting
items: The Effect of Auditor Reputation, Audit Fees, and Audit Tenure on Audit Delay, with Financial Distress as a Moderating Variable, in Manufacturing Companies Listed on the Indonesia Stock Exchange
items: Evaluating the Effectiveness of PBB-P2 Administrative Modernization on Taxpayer Compliance Levels in Bantul Regency
items: Implementation of Environmental Management Accounting (EMA) in Supporting Sustainable Business Strategy
items: Determinants of Audit Quality in the Digital Era: The Influence of Audit Tenure, Artificial Intelligence, and Firm Complexity
items: Factors Influencing Audit Delays With Profitability as an Intervening Variable (A Case Study of Infrastructure Sector Companies Listed on the Indonesia Stock Exchange from 2020 to 2024)
items: https://ejournal-nawalaedu.com/index.php/JD/article/view/2580
items: The Integration of Sustainability Accounting and ESG Reporting in Enhancing Corporate Transparency and Accountability in the Era of Sustainable Economy
items: Carbon Accounting and Ethical Dilemmas in Emission Reporting: Between Compliance and Greenwashing
items: The Effect of Balanced Scorecard Implementation on Financial and Non-Financial Performance
items: Fraud Auditing in The Digital Age : Data Analytics-Based Fraud Prevention and Detection
items: Company Value: Carbon Emission Disclosure, Company Size, and Profitability With Environmental Performance As a Moderating Variable
items: The Effect of ESG-Based Financial Statement Transparency on Investor Confidence
items: https://ejournal-nawalaedu.com/index.php/JD/article/view/2174
items: Emotional Accounting: Uncovering the Role of Affect in Managerial Decision Making
items: Accounting as a Tool of Power: A Critical Analysis of Financial Control Practices in Nonprofit Organizations
items: Implementation of Green Accounting as a Corporate Strategy in Supporting the Sustainable Development Goals (SDGs)
items: Crowdfunding on Financial Well-Being in Micro, Small and Medium Enterprises (MSMEs)
items: Implementation of Environmental, Social and Governance (ESG) Reporting in Public Company Financial Accounting Practices
items: The Effectiveness of Tax Incentives in Increasing Investment in the Manufacturing Sector in Indonesia
items: Effectiveness of ERP-Based Accounting Information System Implementation in Improving Operational Efficiency of Manufacturing Companies
items: Systematic Analysis of the Effect of Good Corporate Governance on Financial Statement Fraud in Indonesia
items: The Effect Of Leverage And External Audit Quality On Tax Avoidance In Food And Beverage Companies
items: When Strategy Meets Profit: The Role of Marketing Accounting in Driving Economic Growth in the Digital Age
items: Analysis of The Effect of The Application of Financial Accounting Standards (FAS) on The Quality of The Company's Financial Statements
items: Effectiveness of Implementation of Government Accounting Information System in Improving the Quality of Regional Financial Reports
items: Comparative Study of the Use of FIFO and Average Inventory Accounting Methods in Manufacturing Companies
items: The Impact of Using Artificial Intelligence In The Process of Preparing Financial Statements
items: The Influence of Corporate Governance and Audit Quality on Financial Performance with Earnings Management as a Mediating Variable (Case Study on Manufacturing Companies Listed on the IDX)

From Physical Assets to Digital Assets: Reconstructing Firm Value in Modern Accounting Perspective
type: item
description: The rapid advancement of digital technologies has fundamentally altered the composition of firm value, shifting the locus of value creation from tangible, physical assets to intangible, digital assets. Traditional accounting frameworks, rooted in historical cost conventions and physical asset recognition, increasingly fail to capture the full economic value of digitally-intensive firms. This conceptual study examines the theoretical and empirical implications of this shift, drawing on Resource-Based Theory, Digital Platform Theory, and Stakeholder Value frameworks. Using a systematic literature review approach, we synthesize evidence from 20 peer-reviewed studies published in leading international journals. Our findings indicate that digital assets, including artificial intelligence capabilities, data ecosystems, blockchain infrastructure, and metaverse platforms, now constitute the primary drivers of firm value in the modern economy. We identify critical gaps in current International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP) in recognizing and measuring digital assets. The paper proposes a conceptual Digital Asset Value (DAV) framework that integrates technological capability, network effects, scalability, and cybersecurity resilience as core dimensions of modern firm valuation. This research contributes to accounting theory by extending the boundaries of asset recognition and to practice by guiding standard-setters and firms in rethinking value measurement in the digital economy.
subject: Articles
  topic: section
subject: Digital Transformation
  topic: keywords
subject: Digital Assets
  topic: keywords
subject: Firm Value
  topic: keywords
subject: Intangible Assets
  topic: keywords
subject: Modern Accounting
  topic: keywords
creator: Arief Fahruri
rights: Copyright (c) 2026 Arief Fahruri (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-25
publication date: 2026-06-25
starting page: 23
ending page: 33
doi: 10.62872/qm6p5x46

Data Accounting: Data as a New Corporate Asset in the Perspective of Modern Accounting
type: item
description: The digital economy has elevated data to the status of a strategic corporate resource, yet conventional accounting frameworks lack systematic mechanisms for recognizing, measuring, and disclosing data as a formal asset on financial statements. This study investigates the extent to which Indonesian publicly listed companies recognize and disclose data assets, and examines the relationship between data asset accounting maturity and corporate financial performance. Using a mixed-methods design involving a survey of 312 financial reporting professionals from Indonesia Stock Exchange (IDX) Main Board companies and a qualitative documentary analysis of 60 annual reports, the study finds that only 38.5% of sampled firms formally recognize data as a balance sheet asset, despite 91.3% acknowledging data's strategic value. Data asset accounting maturity significantly predicts return on assets (β=0.487, p<0.001) and market-to-book ratio (β=0.531, p<0.001). Critical barriers include the absence of authoritative PSAK/IFRS standards for data asset recognition, valuation model ambiguity, and insufficient interdisciplinary accounting-technology competencies. The study proposes a Data Asset Accounting Framework (DAAF) integrating cost, income, and market valuation approaches with enhanced disclosure requirements.
subject: Articles
  topic: section
subject: accounting information systems
  topic: keywords
subject: big data
  topic: keywords
subject: corporate asset
  topic: keywords
subject: data accounting
  topic: keywords
subject: data accounting
  topic: keywords
creator: Tikkos Sitanggang
rights: Copyright (c) 2026 Nuriyah Hanik Fatikhah (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-25
publication date: 2026-06-25
starting page: 14
ending page: 22
doi: 10.62872/ztb93g71

The Effect of Auditor Reputation, Audit Fees, and Audit Tenure on Audit Delay, with Financial Distress as a Moderating Variable, in Manufacturing Companies Listed on the Indonesia Stock Exchange
type: item
description: This study aims to examine the effect of auditor reputation, audit fees, and audit tenure on audit delay with financial distress as a moderator. The sample consists of 99 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2023–2025 period, with a total of 297 observations after removing 9 outliers. The analysis used Partial Least Square (PLS) with SmartPLS 4.0. The results show that auditor reputation, audit fees, and audit tenure have a significant negative effect on audit delay. Big 4 accounting firms complete audits 11.2 days faster, a 1-unit increase in Ln_Fee decreases the delay by 6.8 days, and an additional 1-year tenure decreases the delay by 2.1 days. Financial distress, proxied by the Altman Z-Score, is proven to moderate these three relationships. The advantages of Big 4 firms, high fees, and long tenure are greater in healthy companies and weaken in distressed companies because auditors become more conservative. The model has R² = 0.486, Q² = 0.461, and SRMR = 0.051. Practical implications: Regulators need to consider tiered deadlines for distressed issuers, public accounting firms need to implement risk-based pricing, and issuers should improve their financial health before turning to the Big 4.
subject: Articles
  topic: section
subject: Audit Delay
  topic: keywords
subject: Auditor Reputation
  topic: keywords
subject: Audit Fee
  topic: keywords
subject: Audit Tenure
  topic: keywords
subject: Financial Distress
  topic: keywords
creator: Ego Salman
creator: Afrizal Afrizal
creator: Fitrini Mansur
rights: Copyright (c) 2026 Ego Salman, Afrizal Afrizal, Fitrini Mansur (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-18
publication date: 2026-06-18
starting page: 1
ending page: 7
doi: 10.62872/j1hzck16

Evaluating the Effectiveness of PBB-P2 Administrative Modernization on Taxpayer Compliance Levels in Bantul Regency
type: item
description: This study aims to examine the impact of digital transformation in the management of Rural and Urban Land and Building Tax (PBB-P2) on taxpayer compliance in Bantul Regency. The modernization studied includes the digitization of payment channels, database system updates, and innovation in tax services. A quantitative approach was applied, involving 100 taxpayer respondents spread across five sub-districts. Data analysis used multiple regression tests with mediation and moderation approaches. The research findings indicate that administrative modernization has a significant positive influence on taxpayer compliance, both directly and indirectly through increased perceptions of service ease. In addition, taxpayer income levels have been shown to moderate the relationship between modernization and compliance. The implications of these results emphasize that the acceleration of service digitalization needs to be accompanied by strengthening supporting infrastructure and ongoing outreach.
subject: Articles
  topic: section
subject: digitalization of taxation
  topic: keywords
subject: taxpayer compliance
  topic: keywords
subject: PBB-P2
  topic: keywords
subject: administrative modernization
  topic: keywords
subject: Bantul
  topic: keywords
creator: Darmawan Purwana
creator: Baldric Siregar
creator: Miswanto Miswanto
creator: Frasto Biyanto
rights: Copyright (c) 2026 Darmawan Purwana, Baldric Siregar, Miswanto Miswanto, Frasto Biyanto (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-23
publication date: 2026-06-23
starting page: 9
ending page: 13
doi: 10.62872/redpyf23

Implementation of Environmental Management Accounting (EMA) in Supporting Sustainable Business Strategy
type: item
description: Sustainability has become an essential component of modern business strategy as organizations face increasing environmental challenges, regulatory pressures, and stakeholder expectations. Companies are required to integrate environmental considerations into strategic decision making to achieve long term competitiveness and responsible resource management. Environmental Management Accounting (EMA) has emerged as an important managerial tool that provides information on environmental costs, resource use, and environmental performance to support sustainability oriented strategies. This study aims to analyze the role of Environmental Management Accounting in supporting sustainable business strategy within organizations. The research employed a quantitative approach using a survey method involving managers, accountants, and sustainability officers in organizations implementing environmental management practices. Data were collected through structured questionnaires and analyzed using descriptive statistics and multiple regression analysis to examine the influence of EMA implementation on sustainable business strategy. The results indicate that the implementation of EMA significantly contributes to sustainability oriented strategic decision making, particularly through environmental cost identification, resource efficiency management, and integration of environmental information in managerial processes. EMA practices enable organizations to improve environmental performance while enhancing operational efficiency and long term competitiveness. The study concludes that Environmental Management Accounting plays a strategic role in bridging environmental sustainability and financial management, thereby supporting the development of sustainable business strategies and organizational resilience in the evolving business environment.
subject: Articles
  topic: section
subject: Environmental Management Accounting
  topic: keywords
subject: Sustainable Business Strategy
  topic: keywords
subject: Environmental Performance
  topic: keywords
subject: Sustainability Management
  topic: keywords
subject: Strategic Decision Making
  topic: keywords
creator: Alchudri Munir
rights: Copyright (c) 2026 Alchudri Munir (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 52
ending page: 60
doi: 10.62872/x4hcgw76

Determinants of Audit Quality in the Digital Era: The Influence of Audit Tenure, Artificial Intelligence, and Firm Complexity
type: item
description: The rapid development of digital technology has transformed the auditing environment, influencing the determinants of audit quality in modern organizations. The integration of digital systems, advanced data analytics, and Artificial Intelligence (AI) has changed how auditors collect, analyze, and evaluate financial information. Alongside these technological developments, traditional factors such as audit tenure and firm complexity continue to play important roles in shaping audit outcomes. This study aims to examine the influence of audit tenure, Artificial Intelligence adoption, and firm complexity on audit quality in the digital era. This research employs a quantitative approach using secondary data obtained from audited annual reports and financial statements of publicly listed companies. The sample was selected using purposive sampling, and the collected data were analyzed using multiple linear regression analysis to examine the relationships between the independent variables and audit quality. The results indicate that audit tenure and Artificial Intelligence adoption have a positive and significant effect on audit quality, suggesting that longer auditor–client relationships improve auditors’ understanding of client operations while AI enhances the efficiency and accuracy of audit procedures. Meanwhile, firm complexity does not have a significant effect on audit quality, indicating that auditors are generally capable of managing complex organizational structures through standardized audit practices and technological support. The study concludes that the transformation of the audit environment in the digital era has shifted the determinants of audit quality toward a combination of professional experience and technological capability, highlighting the strategic role of Artificial Intelligence in improving modern audit practices.
subject: Articles
  topic: section
subject: Artificial Intelligence
  topic: keywords
subject: Audit Quality
  topic: keywords
subject: Audit Tenure
  topic: keywords
subject: Digital Transformation
  topic: keywords
subject: Firm Complexity
  topic: keywords
creator: Yulianti Yulianti
creator: Rr Dian Indriana Trilestari
rights: Copyright (c) 2026 Yulianti Yulianti, Rr Dian Indriana Trilestari (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 43
ending page: 51
doi: 10.62872/jjk3zb32

Factors Influencing Audit Delays With Profitability as an Intervening Variable (A Case Study of Infrastructure Sector Companies Listed on the Indonesia Stock Exchange from 2020 to 2024)
type: item
description: This study aims to empirically test the effect of liquidity, solvency, and company age on audit delay with profitability as an intervening variable (a case study of Infrastructure Sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period). The population of this study is Infrastructure Sector companies for the 2020-2024 period. The research sample was selected using purposive sampling, a sampling technique using predetermined criteria, resulting in a total of 125 research samples. This research method uses quantitative methods. This study uses secondary data obtained through data available on the Indonesia Stock Exchange (IDX) and the respective company websites. The results show that Liquidity has no effect on profitability.that solvency has an impact onprofitability.company age has an effect onprofitability.that liquidity has an impact onaudit delay.solvency does not affectaudit delay.company age has an effect onaudit delay.profitability has an impact onaudit delay.liquidity has no effect onaudit delay through profitability.solvency does not affectaudit delay through profitability.company age does not affectaudit delay through profitability
subject: Articles
  topic: section
subject: Audit Delay
  topic: keywords
subject: Likuiditas
  topic: keywords
subject: Keywoprofitabilitas
  topic: keywords
subject: Solvabilitas
  topic: keywords
subject: Umuer Perusahaan
  topic: keywords
creator: Haryati Nasution
creator: Yuliusman Yuliusman
creator: Netty Herawaty
rights: Copyright (c) 2026 Haryati Nasution, Yuliusman Yuliusman, Netty Herawaty (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 24
ending page: 42
doi: 10.62872/xy2r4n64

https://ejournal-nawalaedu.com/index.php/JD/article/view/2580
type: item
title: The Transformation of Accounting Practices in the Era of Artificial Intelligence: An Analysis of the Role of Artificial Intelligence in Enhancing Financial Reporting Quality and Business Decision-Making
description: The rapid advancement of digital technologies has significantly transformed accounting practices, particularly through the adoption of artificial intelligence (AI). The integration of AI in accounting systems has shifted the role of accounting from routine transactional processing to a more strategic function that supports financial reporting quality and data-driven business decision-making. This study aims to analyze the role of artificial intelligence in transforming accounting practices by improving the quality of financial reporting and supporting strategic managerial decisions. The study employs a qualitative approach using a systematic literature review method. Data were collected from peer-reviewed journal articles related to artificial intelligence, digital accounting transformation, financial reporting quality, and decision support systems published between 2021 and 2025. The collected literature was analyzed through thematic and conceptual synthesis to identify patterns and relationships between AI adoption, financial reporting quality, and business decision-making processes. The findings indicate that artificial intelligence technologies such as machine learning, robotic process automation, and predictive analytics improve financial reporting accuracy, timeliness, and transparency while also enhancing fraud detection and internal control mechanisms. In addition, AI-driven analytics enable organizations to generate predictive insights that support strategic planning, risk management, and business decision-making. The study concludes that artificial intelligence plays a transformative role in modern accounting systems by improving financial reporting quality and strengthening the strategic function of accounting information in organizational decision-making.
subject: Articles
  topic: section
subject: Artificial Intelligence
  topic: keywords
subject: Business Decision-Making
  topic: keywords
subject: Digital Accounting Transformation
  topic: keywords
subject: Financial Reporting Quality
  topic: keywords
creator: Tikkos Sitanggang
rights: Copyright (c) 2026 Tikkos Sitanggang (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-16
publication date: 2026-03-16
starting page: 9
ending page: 16
doi: 10.62872/ghj1w435

The Integration of Sustainability Accounting and ESG Reporting in Enhancing Corporate Transparency and Accountability in the Era of Sustainable Economy
type: item
description: The growing emphasis on sustainability and Environmental, Social, and Governance (ESG) principles has transformed modern corporate governance by demanding higher levels of transparency and accountability in corporate reporting practices. Companies are increasingly required to disclose not only financial performance but also environmental and social impacts through sustainability accounting and ESG reporting frameworks. This study aims to analyze the integration of sustainability accounting and ESG reporting in enhancing corporate transparency and accountability in the era of a sustainable economy. The research adopts a quantitative approach using secondary data collected from corporate annual reports, sustainability reports, and ESG disclosures of companies that consistently publish sustainability information. Data analysis was conducted using descriptive statistics and multiple regression analysis to examine the relationship between sustainability accounting, ESG reporting, corporate transparency, and corporate accountability. The results indicate that sustainability accounting disclosure and ESG reporting have a positive and statistically significant influence on corporate transparency and accountability. Companies that integrate sustainability accounting practices with structured ESG reporting frameworks tend to provide more comprehensive, reliable, and comparable sustainability information. These disclosures strengthen investor confidence, support risk management, and enhance corporate governance effectiveness. The study concludes that the integration of sustainability accounting and ESG reporting is essential for improving the credibility of sustainability disclosures and for strengthening transparency and accountability within corporate governance systems in the era of sustainable economic development.
subject: Articles
  topic: section
subject: Corporate Accountability
  topic: keywords
subject: Corporate Transparency
  topic: keywords
subject: ESG Reporting
  topic: keywords
subject: Sustainability Accounting
  topic: keywords
creator: Eko Cahyo Mayndarto
creator: Ayke Nuraliati
creator: Nada Cantika Putri Kadua
rights: Copyright (c) 2026 Eko Cahyo Mayndarto (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-16
publication date: 2026-03-16
starting page: 1
ending page: 8
doi: 10.62872/a0rbb265

Carbon Accounting and Ethical Dilemmas in Emission Reporting: Between Compliance and Greenwashing
type: item
description: This study examines the ethical dilemma inherent in corporate carbon accounting and emissions reporting, particularly the tension between substantive regulatory compliance and strategic greenwashing. Increasing regulatory pressure and global net-zero commitments have positioned carbon disclosure as a core instrument of corporate governance; however, persistent weaknesses in measurement quality, disclosure integrity, and governance structures have generated substantial ethical challenges. This research adopts a qualitative explanatory design using systematic literature review and document analysis of 72 academic studies, regulatory reports, corporate sustainability disclosures, and enforcement cases published between 2020 and 2025. Data were analyzed through thematic content analysis and comparative institutional analysis. The results reveal that dominant corporate practices include incomplete Scope 3 reporting, selective and promotional disclosure, symbolic compliance, weak governance, and long-term net-zero targets lacking operational implementation. The findings further demonstrate a strong inverse relationship between regulatory strength and greenwashing intensity, indicating that robust climate governance and mandatory reporting significantly reduce opportunistic disclosure behavior. The discussion highlights how economic incentives, market expectations, regulatory design, and professional standards jointly shape the ethical trajectory of carbon accounting. The study concludes that carbon accounting functions either as a mechanism of genuine climate accountability under strong institutional governance or as a sophisticated instrument of greenwashing under weak regulatory environments, underscoring the need for institutional strengthening to achieve sustainable corporate climate governance.
subject: Articles
  topic: section
subject: Carbon accounting
  topic: keywords
subject: Emissions reporting
  topic: keywords
subject: Ethical dilemma
  topic: keywords
subject: Greenwashing
  topic: keywords
subject: Climate governance
  topic: keywords
subject: Corporate sustainability
  topic: keywords
creator: Nada Cantika Putri Kadua
rights: Copyright (c) 2025 Nada Cantika Putri Kadua (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 38
ending page: 43
doi: 10.62872/09te2d05

The Effect of Balanced Scorecard Implementation on Financial and Non-Financial Performance
type: item
description: This study examines the effect of Balanced Scorecard (BSC) implementation on corporate financial and non-financial performance within an integrated strategic management framework. Increasing business complexity and market volatility have rendered traditional financial-based performance measurement systems insufficient for ensuring sustainable competitiveness, thereby necessitating a more comprehensive approach to performance management. This research employs a quantitative explanatory design using a cross-sectional survey of medium and large enterprises in the manufacturing and service sectors that have implemented the BSC for a minimum of three years. Data were collected from senior managers and performance management officers through structured questionnaires and supplemented with secondary financial reports. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results demonstrate that BSC implementation has a significant positive effect on financial performance, including profitability, revenue growth, and cost efficiency, and an even stronger positive effect on non-financial performance dimensions such as innovation capability, customer satisfaction, internal process effectiveness, and employee development. Furthermore, non-financial performance partially mediates the relationship between BSC implementation and financial outcomes, confirming the strategic role of non-financial capabilities as drivers of long-term financial success. These findings reinforce the position of the Balanced Scorecard as a comprehensive strategic management system that aligns organizational activities with sustainable performance objectives.
subject: Articles
  topic: section
subject: Balanced Scorecard
  topic: keywords
subject: Financial Performance
  topic: keywords
subject: Non-Financial Performance
  topic: keywords
subject: Strategic Management
  topic: keywords
subject: Organizational Performance
  topic: keywords
subject: Sustainability
  topic: keywords
creator: Sariani Sariani
rights: Copyright (c) 2025 Sariani Sariani (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 30
ending page: 37
doi: 10.62872/s8cy7a40

Fraud Auditing in The Digital Age : Data Analytics-Based Fraud Prevention and Detection
type: item
description: This study evaluates the fraud phenomenon in the digital era and the role of data analytics in fraud prevention and detection through a literature review. Digital transformation has created an increasingly complex fraud risk environment, where traditional audit methods are limited in capturing anomalies scattered across large volumes of data. Data analytics integrated with digital techniques such as machine learning, big data analytics, and forensic auditing offer new opportunities to strengthen the effectiveness of fraud audits. The reviewed literature demonstrates the ability of data-driven techniques to identify suspicious patterns, improve detection accuracy, and support preventive audit functions. While technology expands detection capacity, challenges such as limited auditor competency, data security issues, and the need for strong governance still require critical attention. This literature review approach integrates empirical and conceptual research findings from indexed scientific publications, providing a comprehensive overview of the development of data analytics in modern fraud audits. The research findings emphasize that the integration of technology and audit professionalism will be a key strategy for addressing fraud risks in the evolving digital era. The references used include recent academic studies from the past five years from various related disciplines.
subject: Articles
  topic: section
subject: Digital Fraud Audit
  topic: keywords
subject: Data analysis
  topic: keywords
subject: Fraud Detection
  topic: keywords
creator: Revita Dwi Aviani Pagiling
creator: Muhandis Difa'iy Aziz
rights: Copyright (c) 2025 Revita Dwi Aviani Pagiling, Muhandis Difa'iy Aziz (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
starting page: 25
ending page: 29
doi: 10.62872/7ta9t138

Company Value: Carbon Emission Disclosure, Company Size, and Profitability With Environmental Performance As a Moderating Variable
type: item
description: This study aims to determine the effect of carbon emission disclosure, company size, and profitability on firm value, with environmental performance as a moderating variable. The population of this study was companies in the energy sector and the primary consumer goods industry listed on the Indonesia Stock Exchange (IDX) in 2020–2022. The sample used a purposive sampling technique, with a final sample size of 114 companies. This research method uses a quantitative method with secondary data in the form of annual reports and company sustainability reports. The results show that carbon emission disclosure has a positive effect on firm value. Company size has a positive effect on firm value. Profitability has a positive effect on firm value. Environmental performance can moderate the influence of CED, company size, and profitability on firm value.
subject: Articles
  topic: section
subject: Carbon Emission Disclosure
  topic: keywords
subject: Company Size
  topic: keywords
subject: Profitability
  topic: keywords
subject: Company Value
  topic: keywords
subject: Environmental Performance
  topic: keywords
creator: Mahardian Hersanti Paramita
creator: Wiralestari Wiralestari
creator: Nela Safelia
rights: Copyright (c) 2025 Mahardian Hersanti Paramita, Wiralestari Wiralestari, Nela Safelia (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-24
publication date: 2025-12-24
starting page: 1
ending page: 17
doi: 10.62872/mbcmc447

The Effect of ESG-Based Financial Statement Transparency on Investor Confidence
type: item
description: The increasing demand for non-financial transparency has encouraged publicly listed companies to integrate Environmental, Social, and Governance (ESG) aspects into financial reporting as a basis for investment decision-making. However, the growing intensity of ESG reporting does not always translate into higher investor trust, raising empirical concerns regarding the effectiveness of ESG transparency. This study aims to empirically examine the effect of ESG-based financial reporting transparency on investor trust in the Indonesian capital market. A quantitative explanatory approach was employed, and data were analyzed using Partial Least Squares Structural Equation Modeling (SEM–PLS). The research sample comprised 132 firm-year observations of publicly listed companies that consistently published ESG reports. ESG transparency was measured using a disclosure index based on Global Reporting Initiative and Sustainability Accounting Standards Board standards, while investor trust was proxied by capital market indicators. The results indicate that ESG-based financial reporting transparency has a positive and statistically significant effect on investor trust. Partial analysis reveals that governance transparency exerts the strongest influence, followed by environmental and social dimensions. These findings demonstrate that investor trust is shaped by the quality and credibility of ESG disclosure rather than the mere existence of sustainability reports, and they confirm the relevance of signaling theory and information asymmetry reduction in explaining investor responses to ESG transparency.
subject: Articles
  topic: section
subject: Capital Market
  topic: keywords
subject: ESG
  topic: keywords
subject: Financial Reporting Transparency
  topic: keywords
subject: Information Asymmetry
  topic: keywords
subject: Investor Trust
  topic: keywords
creator: Antony Antony
creator: Lena Agustin
rights: Copyright (c) 2025 Antony Antony (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-28
publication date: 2025-12-28
starting page: 18
ending page: 24
doi: 10.62872/6sk13t85

https://ejournal-nawalaedu.com/index.php/JD/article/view/2174
type: item
title: Accounting Students' Perceptions of the Use of Artificial Intelligence (AI) in Higher Education at Semarang State PolytechnicAccounting Students' Perceptions of the Use of Artificial Intelligence (AI) in Higher Education at Semarang State Polytechnic
description: This study aims to explore the perceptions of accounting students at Politeknik Negeri Semarang regarding the use of Artificial Intelligence (AI) in higher education. The rapid development of AI has significantly transformed learning processes, requiring students to integrate technological literacy with accounting competencies. This research employed a quantitative survey method using a structured questionnaire distributed to 39 accounting students. The instrument measured several variables, including the effectiveness of AI use, the effectiveness of chatbot-based learning assistance, students’ AI proficiency, lecturers’ AI competence, and overall student perceptions of AI integration in learning. The data were analyzed using SPSS through descriptive statistics, validity and reliability testing, and factor analysis. The findings indicate that students generally hold positive perceptions toward AI utilization in higher education. They consider AI tools, including chatbots, helpful in supporting learning efficiency, improving understanding, and assisting in completing academic tasks. Students also reported adequate levels of AI proficiency, although improvements in AI-related teaching competence among lecturers are still needed. Overall, the study highlights the importance of strengthening AI literacy in accounting education to enhance students’ readiness for future professional demands
subject: Articles
  topic: section
subject: Artificial Intelligence
  topic: keywords
subject: Student Perception
  topic: keywords
subject: Accounting Education
  topic: keywords
subject: Higher Education
  topic: keywords
subject: Chatbot
  topic: keywords
creator: Alvianita Gunawan Putri
creator: Ulfah Hidayati
creator: Sri Murtini
creator: Ahmad Wafa Mansur
creator: Noor Ardiansah
rights: Copyright (c) 2026 Alvianita Gunawan Putri, Ulfah Hidayati, Sri Murtini, Ahmad Wafa Mansur, Noor Ardiansah (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-16
publication date: 2026-03-16
starting page: 17
ending page: 23
doi: 10.62872/tbfey665

Emotional Accounting: Uncovering the Role of Affect in Managerial Decision Making
type: item
description: This study examines the role of emotions and emotional intelligence in managerial decision-making, focusing on how affect influences performance and decision quality. Managerial decision-making is not only driven by data and rational analysis but also influenced by emotional elements that interact with rational evaluation. The study found that emotions can enrich the decision-making process, especially in situations of uncertainty or crisis. Emotional intelligence plays a crucial role in helping managers manage their own and others' emotions, and influences interpersonal relationships, ultimately improving managerial performance. However, the study also highlights psychological biases that can influence rational judgment and lead to suboptimal decisions. Conversely, an organizational culture that supports acceptance of emotions can improve decision-making quality and enhance well-being in the workplace. The study also suggests the need for technology integration, such as artificial intelligence, that must balance emotional considerations in the decision-making process. This research contributes to the development of the concept of emotional accounting, which combines behavioral economics and psychology in managerial decision-making.
subject: Articles
  topic: section
subject: decision making
  topic: keywords
subject: emotional intelligence
  topic: keywords
subject: psychological bias
  topic: keywords
subject: emotional accounting
  topic: keywords
subject: organizational culture
  topic: keywords
creator: Tania Tania
creator: Herman Ruslim
rights: Copyright (c) 2025 Tania Tania, Herman Ruslim (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-30
publication date: 2025-09-30
starting page: 26
ending page: 30
doi: 10.62872/neqrk449

Accounting as a Tool of Power: A Critical Analysis of Financial Control Practices in Nonprofit Organizations
type: item
description: This study aims to analyze the role of accounting as a tool of power in nonprofit organizations, focusing on financial control practices used to legitimize the organization's existence and influence stakeholder relationships. In the context of nonprofit organizations, accounting serves not only as a means of recording transactions but also as an instrument of power that influences strategic decision-making and fund management. Accounting practices are often used to establish organizational legitimacy, manage relationships with donors, and ensure that funds are used in accordance with established objectives. This study found that transparent and accurate financial reporting plays a crucial role in legitimizing the organization's existence in the eyes of donors and the public. However, external pressure from donors and boards can encourage financial reporting manipulation practices, aimed at improving the organization's image. On the other hand, external audits serve to maintain transparency and accountability, although challenges related to weak internal controls remain a significant problem. These findings emphasize the importance of strengthening internal controls and more effective accounting systems to prevent financial manipulation and increase transparency in the management of nonprofit funds.
subject: Articles
  topic: section
subject: accounting
  topic: keywords
subject: power
  topic: keywords
subject: non-profit organizations
  topic: keywords
subject: financial control
  topic: keywords
subject: financial manipulation
  topic: keywords
creator: Irwan Moridu
rights: Copyright (c) 2025 Irwan Moridu (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-30
publication date: 2025-09-30
starting page: 19
ending page: 25
doi: 10.62872/hw1hzc95

Implementation of Green Accounting as a Corporate Strategy in Supporting the Sustainable Development Goals (SDGs)
type: item
description: This study aims to analyze the implementation of green accounting as a corporate strategy to support the achievement of the Sustainable Development Goals (SDGs). The research method used is descriptive qualitative with data collection techniques through in-depth interviews, observation, and documentation in companies that have implemented sustainability reports. Data analysis was conducted using the Miles & Huberman model through data reduction, data presentation, and conclusion drawing. The results show that the implementation of green accounting in Indonesian companies is still partial and functions more as formal compliance than full integration into business strategy. Nevertheless, green accounting contributes significantly to the achievement of the SDGs, especially SDG 12 (Responsible Consumption and Production) and SDG 13 (Climate Action) through energy efficiency, waste management, and carbon emission reporting. The driving factors for the implementation of green accounting include regulations, investor pressure, and management awareness, while the obstacles faced are limited human resources, high investment costs, and the absence of standard operating procedures in Indonesia. This study confirms that green accounting can be a strategic instrument to support corporate sustainability and sustainable development.
subject: Articles
  topic: section
subject: green accounting
  topic: keywords
subject: corporate strategy
  topic: keywords
subject: sustainable development goals
  topic: keywords
subject: sustainability
  topic: keywords
creator: Ervina Waty
rights: Copyright (c) 2025 Ervina Waty (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-30
publication date: 2025-09-30
starting page: 13
ending page: 18
doi: 10.62872/qv9qnv39

Crowdfunding on Financial Well-Being in Micro, Small and Medium Enterprises (MSMEs)
type: item
description: The role of MSMEs in Indonesia is expected to improve welfare for society by contributing to Gross Domestic Product (GDP). MSMEs in Indonesia have the largest number in ASEAN countries, but the contribution of MSMEs to Gross Domestic Product (GDP) is still below other countries with fewer MSMEs. The biggest factor hindering MSMEs in their business is capital problems. Technology-based innovation by distributing profits according to the composition of capital provided is called equity crowdfunding. The level of achievement of financial well-being in a business organization is based on a person's initial goal for doing business which is referred to as business financial orientation. This research answers problems based on existing facts regarding the financial well-being of MSMEs. This type of research is research using quantitative methods, namely by testing the influence of the variables in this research. This research tests the relationship or influence by connecting and providing an explanation of the phenomena related to this research. The measurement method uses Structural Equation Modeling with the use of SmartPLS software data processing tools
subject: Articles
  topic: section
subject: financial well-being
  topic: keywords
subject: crowdfunding
  topic: keywords
subject: MSMEs
  topic: keywords
creator: Mohammad Ihsan
creator: Firmansyah Firmansyah
creator: Rista Aldilla Syafri
creator: Ade Perdana Siregar
rights: Copyright (c) 2025 Mohammad Ihsan, Firmansyah Firmansyah, Rista Aldilla Syafri, Ade Perdana Siregar (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-18
publication date: 2025-09-18
starting page: 1
ending page: 6
doi: 10.62872/exws1t52

Implementation of Environmental, Social and Governance (ESG) Reporting in Public Company Financial Accounting Practices
type: item
description: This study aims to analyze the implementation of Environmental, Social, and Governance (ESG) reporting in the financial accounting practices of public companies in Indonesia. The focus of the study is directed at how companies integrate ESG aspects into financial reports and identify the driving factors and barriers to its implementation. The research method used is qualitative with a descriptive approach, through in-depth interviews, documentation studies, and thematic analysis of public companies that have implemented ESG reporting. The results show that most public companies in Indonesia still place ESG reporting separately in their sustainability reports and have not fully integrated it into their financial reports. The main factors driving ESG implementation include OJK regulations, global investor demands, and management awareness of business sustainability. The obstacles encountered include the lack of standard accounting standards, limited human resources, and additional reporting costs. This study emphasizes the need to develop more comprehensive accounting reporting standards so that ESG can be consistently integrated into the financial accounting practices of public companies.
subject: Articles
  topic: section
subject: ESG reporting
  topic: keywords
subject: financial accounting
  topic: keywords
subject: public companies
  topic: keywords
subject: sustainability
  topic: keywords
creator: Deny Purwo Sambodo
rights: Copyright (c) 2025 Deny Purwo Sambodo (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-24
publication date: 2025-09-24
starting page: 7
ending page: 12
doi: 10.62872/2tfenh94

The Effectiveness of Tax Incentives in Increasing Investment in the Manufacturing Sector in Indonesia
type: item
description: This study aims to evaluate the extent to which the tax incentive policies implemented by the Indonesian government have been able to encourage increased investment in the manufacturing sector. Tax incentives such as tax holidays, tax allowances, and import duty exemptions have long been relied upon as fiscal instruments to attract investment and strengthen the competitiveness of domestic industry. However, the effectiveness of their implementation in the field remains questionable. This study used a descriptive qualitative approach, with data collection techniques through in-depth interviews with key informants, including industry players, fiscal officials, and academics. Data were also obtained through a documentary study of laws and regulations, ministerial annual reports, and publications from relevant institutions such as the Statistics Indonesia (BPS) and the Investment Coordinating Board (BKPM). The results indicate that tax incentives do have a positive impact on investment decisions, particularly for large-scale companies with adequate administrative capabilities and access to information. However, their utilization has not been optimal for small and medium-sized enterprises (SMEs) due to a lack of understanding of incentive mechanisms and the persistence of significant bureaucratic barriers. Furthermore, a gap in access was identified, with large companies tending to have easier access to incentives than small ones. This research recommends the need for more adaptive fiscal policy reforms, simplified procedures, digitized tax services, and increased outreach and technical assistance to businesses. This will enable tax incentive policies to be implemented more effectively, fairly, and have a tangible impact on strengthening the national manufacturing sector.
subject: Articles
  topic: section
subject: tax incentives;
  topic: keywords
subject: investment;
  topic: keywords
subject: manufacturing;
  topic: keywords
subject: effectiveness
  topic: keywords
creator: Yulianti Yulianti
rights: Copyright (c) 2025 Yulianti Yulianti (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-06-27
publication date: 2025-06-27
starting page: 80
ending page: 88
doi: 10.62872/fpmjej50

Effectiveness of ERP-Based Accounting Information System Implementation in Improving Operational Efficiency of Manufacturing Companies
type: item
description: This study aims to analyze the effectiveness of Enterprise Resource Planning (ERP)-based accounting information system implementation in improving operational efficiency in manufacturing companies. The background of this research is based on the company's need to integrate business processes digitally, as well as the lack of empirical studies that directly measure the impact of ERP implementation on work efficiency. The method used is a quantitative approach through a survey of 46 respondents from four manufacturing companies. Data was collected using a questionnaire measuring five dimensions of ERP implementation: module integration, user training, ease of access, system reliability, and management support. The results showed that ERP implementation was in the high category (mean score 4.12) and had a positive impact on operational efficiency (mean score 4.08). Pearson correlation test showed a significant positive relationship between the level of ERP implementation and operational efficiency (r = 0.648, p < 0.001), while simple linear regression test showed that ERP contributed to 42% of the variation in operational efficiency (R² = 0.420). Nonetheless, non-technical barriers such as resistance to change, digital literacy gaps, and lack of advanced training were also found. The findings confirm that successful ERP implementation does not only depend on technological readiness, but also requires managerial support and overall organizational readiness.
subject: Articles
  topic: section
subject: Accounting Information System
  topic: keywords
subject: ERP
  topic: keywords
subject: Operational Efficiency
  topic: keywords
creator: Rizqiyatul Khoiriyah
creator: Aan Jelli Priana
rights: Copyright (c) 2025 Rizqiyatul Khoiriyah, Aan Jelli Priana (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 72
ending page: 79
doi: 10.62872/bpyqtv32

Systematic Analysis of the Effect of Good Corporate Governance on Financial Statement Fraud in Indonesia
type: item
description: Financial statement fraud is a crucial issue that reflects weak internal control and corporate governance. This study aims to analyze the effect of Good Corporate Governance (GCG) on financial statement fraud through a Systematic Literature Review (SLR) approach. The search was conducted on articles published in the last five years with a focus on GCG elements such as independent board of commissioners, audit committee, institutional ownership, and managerial ownership. The study results show that most GCG elements negatively affect financial statement fraud, although there are contradictory findings that suggest that GCG effectiveness is contextual. Factors such as firm size, industry sector (Islamic or non-financial), and quality of implementation strongly influence the strength of the relationship between GCG and fraud. The study also identified that the integration of GCG with internal audit function and corporate ethical culture is a more effective combination in preventing fraud. This study makes a theoretical contribution by reinforcing the understanding that the relationship between GCG and financial statement fraud is not linear or uniform, but rather highly dependent on the institutional context and governance practices implemented in the business environment in Indonesia.
subject: Articles
  topic: section
subject: GCG
  topic: keywords
subject: financial_statement_fraud
  topic: keywords
subject: audit_committee
  topic: keywords
creator: Dessy Evianti
creator: Nekky Rahmiyati
creator: Eko Cahyo Mayndarto
creator: Eka Septariana Puspa
rights: Copyright (c) 2025 Dessy Evianti, Nekky Rahmiyati, Eko Cahyo Mayndarto, Eka Septariana Puspa (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 37
ending page: 43
doi: 10.62872/xvzb3s91

The Effect Of Leverage And External Audit Quality On Tax Avoidance In Food And Beverage Companies
type: item
description: This study aims to determine the effect of leverage and external audit quality on tax avoidance in food and beverage subsector companies listed on the IDX in 2020-2023. This research is a quantitative study using secondary data in the form of company financial reports obtained from the Indonesia Stock Exchange website. The research population amounted to 25 companies. Determination of the sample using purposive sampling method and obtained a sample of 18 companies in 4 years of observation so that the total sample obtained was 72 companies. The data analysis technique used in this research is logistic regression analysis and processed using SPSS version 25. The results obtained based on the wald test show that leverage has an effect on tax avoidance, external audit quality has no effect on tax avoidance, and leverage and external audit quality simultaneously have no effect on tax avoidance.
subject: Articles
  topic: section
subject: Leverage
  topic: keywords
subject: External Audit Quality
  topic: keywords
subject: Tax Avoidance
  topic: keywords
creator: Siti Qoriatul Nadila
creator: Yoosita Aulia
rights: Copyright (c) 2025 Siti Qoriatul Nadila, Yoosita Aulia (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 13
ending page: 18
doi: 10.62872/0n9pgv69

When Strategy Meets Profit: The Role of Marketing Accounting in Driving Economic Growth in the Digital Age
type: item
description: This study explores the integration of marketing and accounting functions in digital-based enterprises and how such integration influences strategic financial decision-making. Using a qualitative case study approach, data were collected from two fast-growing startups in Indonesia through in-depth interviews, internal documentation, and limited observation. The analysis focused on cross-functional collaboration and performance indicators such as Customer Acquisition Cost (CAC), Return on Marketing Investment (ROMI), and campaign budgeting accuracy. The findings reveal that marketing-accounting integration results in reduced CAC (by up to 40%), improved ROMI (from 1.4:1 to 2.6:1), and greater alignment between budget allocation and customer value creation. Marketing teams benefit from real-time financial insights, while finance departments gain better forecasting accuracy and visibility over campaign efficiency. This integration fosters transparency, shared accountability, and data-driven agility. Beyond practical improvements, the study contributes to the theoretical discourse by reinforcing the notion that marketing accounting serves as a strategic framework not merely a technical coordination within the digital economy. The findings support and extend the literature on marketing accountability and value-based management, emphasizing that digital tools enable dynamic feedback loops between market activities and financial outcomes. This study confirms the relevance of marketing-accounting integration as a conceptual model for organizational alignment, performance clarity, and value creation in digitally driven environments.
subject: Articles
  topic: section
subject: marketing_accounting
  topic: keywords
subject: functional_integration
  topic: keywords
subject: profitability
  topic: keywords
subject: digitalization
  topic: keywords
subject: business_strategy
  topic: keywords
creator: Deswita Deswita
creator: Lubban Anwari Alhamidi
rights: Copyright (c) 2025 Deswita Deswita, Lubban Anwari Alhamidi (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 63
ending page: 71
doi: 10.62872/930xay73

Analysis of The Effect of The Application of Financial Accounting Standards (FAS) on The Quality of The Company's Financial Statements
type: item
description: This study aims to analyze the effect of the application of Financial Accounting Standards (FAS) on the quality of financial statements of companies in the West Java region. The problem underlying this research is that there are still financial reports that are less transparent, not in accordance with standards, and not fully reliable by stakeholders. This raises the urgency to evaluate the extent to which the application of FAS contributes to improving the quality of financial information presented by the company. This study uses a quantitative approach with a survey method of 40 companies from various sectors and businethe level of application of FAS can explain 53% of the variation in the quality of financial statementsss scales in West Java Province. The instrument used is a questionnaire, which has been tested for validity and reliability. Data analysis was carried out with simple linear regression to determine the effect between the application of FAS on the quality of financial statements. The results showed that the application of FAS had a positive and significant effect on the quality of financial statements, with a regression coefficient of 0.529 and a significance value (p) of 0.000. The R² value of 0.530 indicates that 53% of the variation in the quality of financial statements can be explained by the level of application of FAS. These results are in line with previous literature that emphasizes the importance of accounting standards in ensuring comparability, relevance, reliability, and understandability of financial statements. Theoretically, this study contributes to the literature by strengthening the empirical linkage between accounting standard compliance and financial reporting transparency, particularly within the context of emerging regional economies such as West Java.
subject: Articles
  topic: section
subject: Java_West
  topic: keywords
subject: SAK
  topic: keywords
subject: Quality_of_Financial_Reports
  topic: keywords
creator: Leni Maryani
creator: Veri Aryanto Sopiansah
rights: Copyright (c) 2025 Leni Maryani, Veri Aryanto Sopiansah (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 27
ending page: 36
doi: 10.62872/szpwph96

Effectiveness of Implementation of Government Accounting Information System in Improving the Quality of Regional Financial Reports
type: item
description: This study aims to evaluate the effectiveness of the implementation of the Government Accounting Information System (SIAP) in improving the quality of regional financial reports, with a focus on the Regional Government in Lampung Province. In the context of bureaucratic reform and demands for public transparency, SIAP is expected to be a strategic instrument that not only supports administrative compliance, but also strengthens fiscal accountability through the presentation of real-time and integrated data. This study uses a descriptive qualitative approach, with data collection techniques in the form of in-depth interviews and documentation. The results of the study indicate that SIAP contributes to increasing the accuracy and timeliness of reporting, as well as strengthening the internal oversight function. However, the implementation of SIAP still faces various obstacles, including weak digital literacy of human resources, lack of system integration, and low institutional commitment in several regions. The effectiveness of SIAP depends not only on technological sophistication, but also on organizational readiness, leadership quality, and regulatory alignment. This study emphasizes that the success of SIAP requires a holistic approach based on synergy between systems, people, and institutional structures. Thus, SIAP will be able to act as a foundation for transparent, accountable, and data-based regional financial governance, not just an administrative reporting tool.
subject: Articles
  topic: section
subject: Accountability
  topic: keywords
subject: Financial Report
  topic: keywords
subject: Government Accounting Information System
  topic: keywords
creator: Wahyu Setyawan
rights: Copyright (c) 2025 Wahyu Setyawan (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 44
ending page: 53
doi: 10.62872/fnsrtk54

Comparative Study of the Use of FIFO and Average Inventory Accounting Methods in Manufacturing Companies
type: item
description: Inventory valuation and recording play a crucial role in shaping the quality of financial reporting, particularly in the manufacturing industry where production processes and inventory flow are complex. This study addresses how the use of different inventory accounting methods FIFO (First-In, First-Out) and Average (weighted average) impacts not only net income, but also inventory management efficiency and the company’s strategic positioning in the market. The objective of this research is to conduct a comparative analysis of the effects of these two methods within the accounting practices of manufacturing companies in Indonesia. A qualitative approach was employed through case studies of two large-scale manufacturing firms, using data collected from in-depth interviews and internal financial documentation. The results show that the FIFO method tends to generate higher net profits during periods of rising raw material prices, although it also leads to increased tax obligations. In contrast, the Average method offers more stable reporting outcomes and administrative efficiency, especially in businesses with homogeneous products and high inventory turnover. The discussion draws connections between these findings and PSAK 14, as well as prior literature, highlighting the importance of aligning inventory valuation methods with the operational context and strategic objectives of each company. Ultimately, the study concludes that no single method is universally superior. The effectiveness of implementation depends largely on business characteristics, the company’s internal recording system, and managerial priorities. These findings enhance theoretical understanding by framing inventory accounting choices as strategic financial decisions and offer practical insights for managers seeking to align financial reporting with long-term competitiveness.
subject: Articles
  topic: section
subject: FIFO
  topic: keywords
subject: Average
  topic: keywords
subject: inventory_accounting
  topic: keywords
subject: financial_statements
  topic: keywords
subject: manufacturing_companies
  topic: keywords
creator: Rahmat Purnomo
creator: Nita Priska Ambarita
rights: Copyright (c) 2025 Rahmat Purnomo, Nita Priska Ambarita (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 54
ending page: 62
doi: 10.62872/k0yqgd23

The Impact of Using Artificial Intelligence In The Process of Preparing Financial Statements
type: item
description: This study explores the impact of Artificial Intelligence (AI) on the preparation of financial statements and its influence on the quality of financial reporting. The research applies a quantitative descriptive-explanatory method, using a purposive sampling technique involving 60 accounting and finance professionals from organizations that implement AI-based systems in their reporting processes. Data were collected through structured questionnaires and analyzed using multiple linear regression to examine the relationship between AI usage and the quality of financial statements, measured through indicators such as reliability, relevance, and comparability. The findings show that AI has a positive and statistically significant effect on financial reporting quality. This indicates that greater integration of AI tools in accounting processes can enhance the accuracy, consistency, and decision-usefulness of financial information. The results not only confirm the practical benefits of AI in streamlining financial tasks but also contribute to the theoretical understanding of how digital technologies are reshaping the foundations of accounting practices. By positioning AI as a transformative force in the evolution of financial reporting theory, this study provides a basis for future research to explore the broader implications of AI adoption, particularly in areas such as audit automation, ethical standards, and the development of digital accounting frameworks.
subject: Articles
  topic: section
subject: Artificial_Intelligence
  topic: keywords
subject: Accounting_Efficiency
  topic: keywords
subject: Preparation of Financial Statements
  topic: keywords
creator: Dwi Siyamsih
creator: Eko Cahyo Mayndarto
rights: Copyright (c) 2025 Dwi Siyamsih, Eko Cahyo Mayndarto (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 19
ending page: 26
doi: 10.62872/hyrypj41

The Influence of Corporate Governance and Audit Quality on Financial Performance with Earnings Management as a Mediating Variable (Case Study on Manufacturing Companies Listed on the IDX)
type: item
description: This study aims to determine the effect of corporate governance and audit quality on financial performance with earnings management as a mediating variable. The population of this study is manufacturing companies listed on the IDX in 2020-2023. The sample of this study uses a purposive sampling technique with a total final sample of 175 manufacturing companies. This research method uses a quantitative method with secondary data in the form of company annual reports. The results of the study indicate that corporate governance has a positive effect on financial performance. Audit quality has a positive effect on financial performance. Earnings management has a positive effect on financial performance. Corporate governance has a negative effect on earnings management. Audit quality has a positive effect on earnings management. Earnings management is able to partially mediate the effect of corporate governance and audit quality on financial performance.
subject: Articles
  topic: section
subject: Audit-Quality
  topic: keywords
subject: Corporate-Governance
  topic: keywords
subject: Earnings-Management
  topic: keywords
subject: Financial-Performance
  topic: keywords
creator: Siti Mariyah
creator: Afrizal Afrizal
creator: Netty Herawaty
rights: Copyright (c) 2025 Siti Mariyah, Afrizal Afrizal, Netty Herawaty (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-06-02
publication date: 2025-06-02
starting page: 1
ending page: 12
doi: 10.62872/fbe72h48