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 : Dwi Syamsih, S.E Managing Editor : Naela Mikyalul Faizah Assistant Editor : Intan Juniarmi Publisher : PT. Anagata Sembagi Education Accreditation : Index Copernicus International
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Emotional Accounting: Uncovering the Role of Affect in Managerial Decision Making
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.
Copyright (c) 2025 Tania Tania, Herman Ruslim (Author) https://creativecommons.org/licenses/by-sa/4.0
Accounting as a Tool of Power: A Critical Analysis of Financial Control Practices in Nonprofit Organizations
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.
Copyright (c) 2025 Irwan Moridu (Author) https://creativecommons.org/licenses/by-sa/4.0
Implementation of Green Accounting as a Corporate Strategy in Supporting the Sustainable Development Goals (SDGs)
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.
Copyright (c) 2025 Ervina Waty (Author) https://creativecommons.org/licenses/by-sa/4.0
Crowdfunding on Financial Well-Being in Micro, Small and Medium Enterprises (MSMEs)
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
Copyright (c) 2025 Mohammad Ihsan, Firmansyah Firmansyah, Rista Aldilla Syafri, Ade Perdana Siregar (Author) https://creativecommons.org/licenses/by-sa/4.0
Implementation of Environmental, Social and Governance (ESG) Reporting in Public Company Financial Accounting Practices
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.
Copyright (c) 2025 Deny Purwo Sambodo (Author) https://creativecommons.org/licenses/by-sa/4.0
The Effectiveness of Tax Incentives in Increasing Investment in the Manufacturing Sector in Indonesia
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.
Copyright (c) 2025 Yulianti Yulianti (Author) https://creativecommons.org/licenses/by-sa/4.0
Effectiveness of ERP-Based Accounting Information System Implementation in Improving Operational Efficiency of Manufacturing Companies
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.
Copyright (c) 2025 Rizqiyatul Khoiriyah, Aan Jelli Priana (Author) https://creativecommons.org/licenses/by-sa/4.0
Systematic Analysis of the Effect of Good Corporate Governance on Financial Statement Fraud in Indonesia
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.
Copyright (c) 2025 Dessy Evianti, Nekky Rahmiyati, Eko Cahyo Mayndarto, Eka Septariana Puspa (Author) https://creativecommons.org/licenses/by-sa/4.0
The Effect Of Leverage And External Audit Quality On Tax Avoidance In Food And Beverage Companies
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.
Copyright (c) 2025 Siti Qoriatul Nadila, Yoosita Aulia (Author) https://creativecommons.org/licenses/by-sa/4.0
When Strategy Meets Profit: The Role of Marketing Accounting in Driving Economic Growth in the Digital Age
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.
Copyright (c) 2025 Deswita Deswita, Lubban Anwari Alhamidi (Author) https://creativecommons.org/licenses/by-sa/4.0
Analysis of The Effect of The Application of Financial Accounting Standards (FAS) on The Quality of The Company's Financial Statements
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.
Copyright (c) 2025 Leni Maryani, Veri Aryanto Sopiansah (Author) https://creativecommons.org/licenses/by-sa/4.0
Effectiveness of Implementation of Government Accounting Information System in Improving the Quality of Regional Financial Reports
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.
Government Accounting Information System
Copyright (c) 2025 Wahyu Setyawan (Author) https://creativecommons.org/licenses/by-sa/4.0
Comparative Study of the Use of FIFO and Average Inventory Accounting Methods in Manufacturing Companies
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.
Copyright (c) 2025 Rahmat Purnomo, Nita Priska Ambarita (Author) https://creativecommons.org/licenses/by-sa/4.0
The Impact of Using Artificial Intelligence In The Process of Preparing Financial Statements
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.
Copyright (c) 2025 Dwi Siyamsih, Eko Cahyo Mayndarto (Author) https://creativecommons.org/licenses/by-sa/4.0
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)
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.
Copyright (c) 2025 Siti Mariyah, Afrizal Afrizal, Netty Herawaty (Author) https://creativecommons.org/licenses/by-sa/4.0
Improve the Quality of Business Decision Making with Accounting Analysis
This study aims to examine the role of accounting analysis in improving the quality of business decision-making through the Systematic Literature Review (SLR) approach. This method was chosen to provide a systematic and comprehensive review of previous studies that discuss the relationship between accounting analysis and business decision-making. The literature was collected from various scientific databases such as Google Scholar, Scopus, and ScienceDirect, focusing on publications in the 2020–2025 time frame and using relevant keywords. From the selection results, 15 scientific articles that met the criteria were analyzed thematically. The results of the study show that accounting analysis, through techniques such as financial ratio analysis, cost analysis, and cash flow analysis, makes a significant contribution to the quality of managerial decisions. Decisions based on accounting data have proven to be more rational, measurable, and able to minimize risks, especially in the aspects of financing, investment, and financial planning. In addition, the use of digital technology in the accounting system also strengthens the effectiveness of the analysis by providing information quickly and in real time. However, this study also identifies implementation challenges, especially in the MSME sector, which still faces obstacles such as low accounting literacy and a recording system that has not been digitized. Therefore, improving human resource competency and digitalizing accounting information systems are the main recommendations for optimizing the role of accounting analysis in making quality and sustainable business decisions.
Copyright (c) 2025 Cristofer Sumiok, Firayani Firayani, Gilang Ganjar Amrih, Andi Andi (Author) https://creativecommons.org/licenses/by-sa/4.0
Optimizing Corporate Financial Decision Making Through Strategic Management Accounting
This study aims to examine and analyze the extent to which the implementation of strategic management accounting can optimize corporate financial decision-making. In an increasingly competitive and complex business environment, accurate and data-driven decision-making has become a crucial need for every organization. In this study, strategic management accounting is formulated through three main variables: Strategic Planning, Value Chain Analysis, and the Balanced Scorecard. This research adopts a quantitative approach using the Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis technique, conducted through the SmartPLS software. The study involved 109 respondents consisting of financial managers and accounting staff from various companies. The results indicate that all three variables have a positive and significant influence on financial decision-making, with the Balanced Scorecard emerging as the most dominant variable. These findings emphasize the importance of applying a strategic framework in management accounting to improve the quality of financial information, operational efficiency, and accuracy in formulating financial policies. This research provides practical contributions for company management in adopting strategic management accounting-based financial decision-making strategies comprehensively and sustainably.
Copyright (c) 2025 Made Susilawati, Hari Setia Putra (Author) https://creativecommons.org/licenses/by-sa/4.0
The Role of Forensic Accounting in Detecting Financial Fraud in the banking sector
This study explores the role of forensic accounting in detecting fraud within the banking sector, with a focus on its practices, challenges, and contributions to internal control systems. Using a qualitative case study approach, data were collected through in-depth interviews with key informants from major financial institutions, including Bank Negara Indonesia (BNI), Bank Central Asia (BCA), and oversight bodies such as the Financial Services Authority (OJK) and the Financial Transaction Reports and Analysis Center (PPATK). The findings reveal that forensic accounting plays a significant role in uncovering complex fraud schemes that are often undetected by conventional auditing processes. Techniques such as financial ratio analysis and forensic data analytics prove effective in identifying anomalies, while digital tools enhance the accuracy and efficiency of investigations. However, challenges such as limited data access, lack of organizational support, and weak inter-agency collaboration continue to hinder optimal outcomes. The study concludes that integrating forensic accounting into internal audit mechanisms and enhancing collaboration among stakeholders can significantly strengthen fraud prevention and detection systems in the banking industry.
Copyright (c) 2025 Muhammad Hasyim Ashari, M. Anas, Dwi Fitrianingsih (Author) https://creativecommons.org/licenses/by-sa/4.0
Management Accounting Strategy in Decision Making to Achieve Good Governance
This study aims to explore the contribution of management accounting strategies in supporting rational and accountable decision-making in order to realize the principles of good governance. Through the Systematic Literature Review (SLR) approach, this study systematically and comprehensively examines various relevant scientific literature, in order to identify strategies, patterns, and relationships between management accounting and good governance practices. The SLR process was carried out following the PRISMA flow, including formulating research questions, determining inclusion and exclusion criteria, and screening articles from reputable scientific databases such as Scopus, Google Scholar, ScienceDirect, ProQuest, and Garuda. The results of the study indicate that management accounting strategies, through tools such as budgeting, variance analysis, and cost-benefit analysis, play an important role in creating an efficient, data-based, and documented decision-making system. In addition, the use of information technology such as ERP, e-budgeting, and e-performance strengthens data integration, accelerates reporting, and increases transparency and accountability. This study also emphasizes the importance of increasing human resource capacity and internal policies that support the optimal use of accounting information. Thus, management accounting strategy is not only a technical tool, but also a strategic foundation in building professional, transparent and sustainable organizational governance
Copyright (c) 2025 Hiras Pasaribu, Linda Lidyawati, Edison Sihombing, Jamaluddin Majid (Author) https://creativecommons.org/licenses/by-sa/4.0
Optimal Portfolio Analysis of Private Pension Fund Investment in Indonesia: Markowitz Theory Approach (Efficient Frontier) and Single Index Model Theory
This study aims to determine the behavioral characteristics of private pension fund management institutions in Indonesia in making investment decisions in terms of risk aspects. In addition, this study also wants to test whether the current investment income is optimal and test whether there are differences in income levels from the three types of pension fund programs in Indonesia. The data used in this study are secondary data obtained from the Financial Services Authority (OJK). The data analysis techniques used are using the weighted average of investment risk, the application of Markowitz (Efficient Frontier) theory and SIM, especially the Treynor ratio, and non-parametric difference testing with the Mann-Whitney U Test and the Kruskal Wallis Test. The results of this study indicate that: First, the behavioral characteristics of investment decision-making of pension fund management institutions tend to avoid risk. Second, for the PPMP and PPIP pension fund programs, the optimal portfolio composition is 50% stocks with actual returns and 50% stocks with returns that take into account SIM, while for DPLK the optimal composition is 40% stocks with actual returns and 60% stocks with returns that take into account SIM. Third, in aggregate and individually for each investment instrument there are differences in returns on the three types of pension fund programs in Indonesia
Copyright (c) 2025 Fardi Fardi (Author) https://creativecommons.org/licenses/by-sa/4.0
The Influence of Tax Understanding and Tax Sanctions on Individual Taxpayer Compliance (Study at Chalidana Group Office)
This study aims to analyze the influence of tax understanding and tax sanctions on individual taxpayer compliance at the Chalidana Group Office. This study has three main objectives: (1) to determine the influence of tax understanding on individual taxpayer compliance, (2) to evaluate the influence of tax sanctions on individual taxpayer compliance, and (3) to simultaneously test the influence of tax understanding and tax sanctions on individual taxpayer compliance. The research method used is quantitative analysis with multiple linear regression analysis tools. Data obtained from respondents are processed to obtain results that can provide valid and reliable conclusions. The results of this study are expected to provide academic contributions in the development of tax science, especially related to taxpayer compliance. In addition, the results of this study are expected to provide practical benefits for the Chalidana Group Office in improving taxpayer compliance through a better understanding of tax regulations and the application of effective sanctions. This study provides new insights in the field of tax accounting and can be a reference for further researchers who want to explore more deeply the factors that influence taxpayer compliance.
Copyright (c) 2025 Fajar Ramadhan Widiyanto, Alberta Esti Handayani (Author) https://creativecommons.org/licenses/by-sa/4.0
The Role of Forensic Accounting in Preventing Fraud and Corruption in the Public and Private Sectors
This study aims to examine the role of forensic accounting in preventing fraud and corruption in the public and private sectors. Forensic accounting, which combines accounting knowledge with investigative techniques, serves as a tool to detect and prevent fraud and manipulation that can harm an organization. This study uses a Systematic Literature Review (SLR) approach to identify, evaluate, and analyze relevant literature related to the role of forensic accounting in preventing fraud and corruption. The results of the study indicate that the application of appropriate forensic accounting techniques can strengthen internal controls, increase transparency, and detect early signs of fraud before it causes significant losses. In the public sector, forensic accounting plays a role in ensuring accountable and transparent management of public funds, and helps detect and prevent corruption in government procurement processes and projects. In the private sector, the application of techniques such as data analysis, document examination, and forensic audits can identify suspicious transactions and maintain the integrity of a company's financial statements. In addition, human resource training on business ethics and the importance of transparency plays an important role in building an organizational culture that supports effective oversight. Based on these findings, this study recommends that organizations in both sectors focus more on strengthening internal control systems, as well as providing forensic accounting training to auditors and financial managers. Implementing better prevention strategies can create a cleaner, more transparent and accountable environment, which ultimately strengthens the organization's reputation and reduces the risk of fraud and corruption.
Copyright (c) 2024 Firdaus Indrajaya Tuharea, Muhammad Hasyim Ashari, Anatia Agusti, Amirah Andika Rifdayanti (Author) https://creativecommons.org/licenses/by-sa/4.0
Risk-Based Audit: Facing the Challenges of Analyzing Complex Financial Data
Risk-based auditing is an approach that is increasingly being applied to analyze complex financial data. This study aims to explore the challenges faced by auditors in implementing risk-based auditing, particularly in relation to the analysis of increasingly structured and unstructured financial data. The method used in this study is Systematic Literature Review (SLR) to identify and analyze various literatures relevant to the topic. The results show that although risk-based auditing is effective in identifying and managing risks contained in financial statements, its implementation faces significant challenges. Some of the key challenges include limited technical skills of auditors and difficulties in managing data spread across multiple information systems. To overcome these issues, companies need to invest in appropriate technology and provide adequate training for audit teams. In addition, strong management support is also an important factor in the successful implementation of risk-based auditing. This study concludes that with the right strategy, risk-based auditing can help improve audit quality and reduce company risk, despite the challenges faced. With the optimal application of technology, the audit process can be carried out more efficiently and accurately in analyzing complex financial data.
Copyright (c) 2024 Eko Priyojadmiko, Asri Ady Bakri, Mesak Yandri Masela (Author) https://creativecommons.org/licenses/by-sa/4.0
Accounting Standards for the Financial Industry: Addressing Challenges in Measuring Financial Instruments
This study aims to identify, evaluate, and synthesize literature on accounting standards for the financial industry and the challenges faced in measuring financial instruments. The method used is the Systematic Literature Review (SLR), which includes the steps of literature identification, literature selection, data extraction, and data analysis. The literature analyzed was obtained from various data sources such as Google Scholar, JSTOR, and ScienceDirect using relevant keywords. Literature selection was carried out in three stages: initial selection based on title and abstract, further selection based on full text, and quality assessment using critical appraisal tools such as CASP. The extracted data includes information about the author, year of publication, research objectives, methodology, main results, and recommendations. The results of the study indicate that although international accounting standards have provided a clear framework, challenges in implementation remain, especially related to fair value measurement and market uncertainty. The financial industry needs to adapt to market changes and existing regulations and ensure a system that can manage the complexity of data and calculations in measuring financial instruments. Technology can play an important role, but companies must also be aware of the risk of system errors and fraud in reporting. Periodic evaluation of the measurement methods used can improve the accuracy and transparency of financial reports, which are essential to maintaining stakeholder trust. This research provides useful insights for the development of better accounting standards, as well as for financial companies in facing the challenges of measuring increasingly complex financial instruments.
Copyright (c) 2024 Duryana Duryana, I Kadek Wira Dharma Prayana, Yulianti Yulianti (Author) https://creativecommons.org/licenses/by-sa/4.0
Improving the Accuracy of Financial Reports with the Right Accounting System
This study aims to explore how the implementation of the right accounting system can improve the accuracy of financial reports at PT. Wirakarya Sakti. The research method used is a qualitative approach with an exploratory purpose, which focuses on understanding the context and dynamics that exist in the company and the perceptions of related parties in the accounting process. The main data sources come from in-depth interviews with financial managers, accountants, and accounting staff, as well as analysis of company documents such as financial reports, accounting policies, and systems implemented. Participatory observation was also conducted to identify potential problems in ongoing accounting practices. The results of the study indicate that the implementation of a software-based accounting system at PT. Wirakarya Sakti has succeeded in improving the accuracy of financial reports by reducing human error, accelerating the process of data verification and reconciliation, and producing more timely and reliable reports. This system helps in managing transactions in a more structured and efficient manner, and minimizing discrepancies between documents. Thus, this study provides recommendations to continue optimizing the implementation of a technology-based accounting system to support more accurate and efficient financial report management.
Copyright (c) 2024 Wendy Wendy (Author) https://creativecommons.org/licenses/by-sa/4.0
The Influence Of Financial Technology Development, Social Environment, And Hedonistic Lifestyle On The Ability To Manage Finances
This study aims to examine the impact of financial technology development, social environment, and hedonistic lifestyle on the financial management ability of FEBI UIN Mataram Indekos students. The research adopts an associative approach and employs quantitative methods. The population of this study consists of 453 active Indekos students from FEBI UIN Mataram, class of 2021-2022. Using Probability Sampling with a Random Sampling technique, the study selected 82 respondents. Data analysis was conducted using multiple linear regression tests with SPSS version 26. The results reveal that the social environment has a significant partial effect on students' financial management ability. However, financial technology development and a hedonistic lifestyle did not show a significant individual impact on financial management ability. On a broader scale, the study found that all three variables—financial technology development, social environment, and hedonistic lifestyle—collectively have a significant effect on financial management ability. These findings suggest that while the social environment plays a crucial role, other factors like financial technology and lifestyle choices also influence students' ability to manage finances.
Copyright (c) 2024 Siti Ahdina Saadatirrohmi (Author) https://creativecommons.org/licenses/by-sa/4.0
Fundamental Analysis of Stock Price Changes in Pharmaceutical Subsector Companies Listed on the Indonesia Stock Exchange for the Period 2016 – 2020
The aim of this research is to analyse the impact of Return On Assets (ROA), Return On Equity (ROE), and Earnings Per Share (EPS) on the stock prices of pharmaceutical companies listed on the Indonesia Stock Exchange. This study employs a quantitative approach. The data used are secondary data in the form of company financial reports obtained from the Indonesia Stock Exchange (IDX). The sample selection in this study used purposive sampling, which involves selecting samples based on specific criteria. The data analysis method applied is multiple linear regression analysis. The results of this study indicate that the independent variable ROE positively correlates with stock price prediction, as evidenced by a calculated t-value of 5.721, which is greater than the critical t-value of 2.02619. EPS also positively correlates with stock price prediction, with a calculated t-value of 2.004, which is slightly less than the critical t-value of 2.02619. However, the ROA variable negatively correlates with stock price prediction, with a calculated t-value of -4.273, which is less than the critical t-value of 2.02619. Return On Assets (ROA), Return On Equity (ROE), and Earnings Per Share (EPS) collectively have a significant impact on stock prices. From the regression coefficient test, it is concluded that 56% of the stock price can be explained by the independent variables. This study illustrates that the pharmaceutical subsector companies listed on the Indonesia Stock Exchange rely more on a strong capital structure to improve financial performance, with a focus on increasing stock prices.
Copyright (c) 2024 Nigita Ratnasari, Eko Diyah Nurkhayati (Author) https://creativecommons.org/licenses/by-sa/4.0
System Development Methodology For Accounting Infoemation System
This study discusses the importance of selecting an appropriate information system development method before starting the development process to ensure the creation of a system that meets expectations. Although there are many methodologies or models for software development, confusion often arises when choosing the most suitable one based on specific situations or environments. The article also outlines the basic concepts of systems, accounting information systems, and the stages of system analysis, including proposal preparation, system analysis implementation, and the preparation of system analysis reports. The research methodology used is library research, which involves studying literature and analyzing various written information sources. The findings highlight the importance of written documentation at each stage of system development to effectively communicate plans and findings to information users, as well as the significance of employing effective information-gathering techniques during system analysis. Therefore, selecting the right method and maintaining thorough documentation are crucial to successfully developing an information system that meets user needs and supports organizational goals.
Copyright (c) 2024 Devi Dwi Putri, Yusri Hazmi*, Fitri Yana, Reka Nabella, Yuni Saputri (Author) https://creativecommons.org/licenses/by-sa/4.0
The Influence of Accounting Understanding and Characteristics on the Quality of Financial Statements of MSMEs Fostered by Bank Indonesia
The purpose of this study is to gather empirical data regarding the impact of business attributes and accounting knowledge on the caliber of financial reports produced by MSME's. Quantitative techniques are used in this study model or design. 68 MSMEs registered with the Bank Indonesia Gorontalo Branch made up the population of this study, and 68 MSME respondents made up the sample. In this study, questionnaires and observation were employed as data gathering methods, while PLS-SEM analysis was employed as a data analysis method. The study's findings demonstrate that the quality of financial reports (Y) is positively impacted by both business characteristics (X2) and accounting understanding (X1). Amounting to 76.5%, this indicates that the variables Accounting Understanding (X1) and Business Characteristics (X2) can account for the Quality of Financial Reports (Y). In the meantime, other variables not covered in this study can account for the remaining 23.5%.
Copyright (c) 2024 Siti Nurdela Helingo, Harun Blongkod, Ayu Rakhma Wuryandini (Author) https://creativecommons.org/licenses/by-sa/4.0
Percaya Diri Memoderasi Pengaruh Dasar Akuntansi, Hasil Belajar Matematika, dan Perilaku Belajar Terhadap Pemahaman Akuntansi
Penelitian ini bertujuan untuk menganalisis pengaruh kemampuan akuntasi hasil belajar matematika dan perilaku belajar terhadap Tingkat pemahaman akuntansi secara parsial dan kepercayaan diri dapat memoderasi hubungan antara kemampuan dasar akuntansi, hasil belajar matematika dan perilaku belajar terhadap pemahaman akuntansi. Responden penelitian ini berjumlah 105 siswa akuntansi kelas X dengan Teknik analisis data menggunakan software warpPLS 6.0 dengan hasil Penelitian menunjukkan bahwa: (1) tidak ada hubungan kemampuan dasar akuntansi dan perilaku belajar dengan tingkat pemahaman akuntansi secara parsial (2) terdapat pengaruh antara hasil belajar siswa matematika dengan pemahaman tentang akuntansi (3) kepercayaan diri bukan merupakan variabel moderasi antara kemampuan dasar akuntansi, hasil belajar dari matematika, dan perilaku belajar terhadap tingkat pemahaman akuntansi secara parsial. Saran untuk penelitian selanjutnya dapat menggunakan aspek lain yang berkaitan dengan pemahaman akuntansi selain yang digunakan dalam penelitian ini dan dapat mengembangkan
Copyright (c) 2024 Tri Chandra Anggraini (Author) https://creativecommons.org/licenses/by-sa/4.0