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This study examines the influence of work experience, knowledge, education, and leadership policies on the implementation of PSAK 109 for Zakat, Infaq, and Sadaqah accounting at Zakat Management Bodies in Pontianak City and Kubu Raya Regency, West Kalimantan. Although PSAK 109 is essential for ensuring transparency and accountability in zakat fund management, its implementation remains suboptimal in practice. A quantitative survey was conducted by distributing questionnaires to zakat officers (amil) at BAZNAS and Zakat Collection Units. Using purposive sampling, the data were analyzed through validity, reliability, classical assumption tests, and multiple linear regression. The findings reveal that work experience, knowledge, and leadership policies significantly and positively affect PSAK 109 implementation, while education does not show a significant effect. Collectively, all variables have a significant influence. The study concludes that practical competence, technical understanding, and supportive internal policies are more crucial than formal education. Strengthening training and leadership policies is recommended to enhance accountability and transparency.  

This study examines the effectiveness of the purchasing accounting information system at PT. ABC, with an emphasis on the quality and timeliness of information from ordering to payment to vendors. Using a qualitative descriptive approach, data was obtained through interviews, observations, and documentation involving departments related to purchasing activities. The results show that although the system has been implemented in accordance with company procedures, its effectiveness is still not optimal. This is evidenced by inconsistent documentation, frequent invoice revisions, and delays in the verification and payment processes, which reduce the efficiency and reliability of information. These problems are caused by weak document control, limited interdepartmental coordination, inadequate human resources, and high workloads in the purchasing unit. Therefore, improvements in system implementation and internal control are needed to improve the accuracy, timeliness, and overall effectiveness of the purchasing accounting information system.

Hajj savings are an important Islamic banking product designed to assist Muslims in preparing for hajj expenses in a systematic and Sharia-compliant manner. As a trust-based fund, hajj savings require proper accounting treatment to ensure transparency, accountability, and compliance with Sharia accounting standards. This study aims to analyze the implementation of trust fund accounting in the Hajj Savings Program at Bank Syariah Indonesia (BSI) KCP Tegal Slawi. This research employs a qualitative descriptive approach using observation, documentation, and interviews conducted during an internship period at the research location. The data were analyzed by comparing accounting practices applied by the bank with relevant Sharia accounting standards, particularly PSAK 105 and PSAK 101. The results indicate that the hajj savings at BSI KCP Tegal Slawi are managed under a mudharabah contract and are recognized as temporary syirkah funds rather than bank income. The processes of recognition, measurement, presentation, and disclosure have generally been implemented in accordance with Sharia accounting principles. However, limitations were found in the level of accounting understanding among operational staff. This study implies that strengthening Sharia accounting literacy among bank employees is essential to enhance accountability and maintain customer trust in managing hajj funds.  

Study This aim for test influence individual performance, utilization technology, capabilities personal techniques, and support management peak to effectiveness use system information accounting. Study This use approach quantitative with method taking sample that is purposive sampling and samples obtained by 50 respondents. Population in study This is employee part finance or relate with accountancy companies in the Gresik Region. Data used in study This is primary data in the form of questionnaire. Technique analysis of the data used is multiple linear regression tool test used is the SPSS Version 25.0 program. results from study This show that variable individual performance and utilization technology No influential to effectiveness use system information accounting, variable ability influential personal techniques positive and significant to effectiveness use system information accounting, meanwhile variable support management peak Also No influential significant to effectiveness use system information accounting.

This research is motivated by the importance of financial management, especially financial accounting, as the key to company sustainability, however, it was found that CV. Rensa Wallpaper, although it has made financial reports (Balance Sheet and Profit and Loss Statement), its implementation is not in accordance with SAK ETAP and there is no urgency to make other reports (such as equity change reports and cash flow reports). The type of research used is a case study research using a qualitative method, namely a method that collects, compiles, interprets, and analyzes data to solve the problems faced. While the research approach used is a descriptive approach. The data used in this study are primary data and secondary data. Overall, the results of the study indicate that although CV. Rensa Wallpaper carries out financial management that includes four basic elements (Planning, Organizing, Directing, and Controlling), the implementation of its financial reporting is still incomplete and not fully in accordance with SAK ETAP due to the incompleteness of the reports presented (there is no Statement of Changes in Equity and Cash Flow Statement) and the existence of account items that are not presented in the Balance Sheet.

This study aims to analyze the influence of financial literacy, e-money use, and lifestyle on the financial behavior of accounting students in the context of a cashless society. The research population includes students of the accounting study program of the Faculty of Economics and Business, University of Muhammadiyah Gresik, Semen Indonesia International University, and Gresik University. The sampling technique used accidental sampling with a total of 120 respondents in the 6th semester. Primary data was obtained through the distribution of questionnaires, then analyzed using quantitative methods with the help of SmartPLS software. The results of the study show that financial literacy does not have a significant effect on students' financial behavior. Conversely, the e-money variable has a significant positive influence on financial behavior, indicating that the use of digital transactions encourages more practical financial management patterns. In addition, lifestyle has also been shown to have a significant positive effect on financial behavior, indicating that students' consumption preferences and lifestyle also determine how they manage their finances in the cashless era. This research makes an empirical contribution in understanding the factors that influence the financial behavior of the younger generation, as well as being the basis for the development of financial literacy and policies related to digital payment systems in the higher education environment.

This study aims to analyze the effect of education level on the quality of financial statements based on SAK EMKM, with accounting information systems as a moderating variable, focusing on coffee shop micro, small, and medium enterprises (MSMEs) in Kediri City, Indonesia. A quantitative approach was employed using primary data collected through structured questionnaires distributed to 32 business owners or financial managers selected by purposive sampling. Data were analyzed using descriptive statistics, classical assumption tests, and Moderated Regression Analysis (MRA) with SPSS software.The results indicate that education level has a positive and significant effect on the quality of financial statements, suggesting that higher educational attainment enhances accounting understanding and compliance with SAK EMKM. However, accounting information systems were found to weaken this relationship, indicating that system complexity, limited digital literacy, and insufficient technical training may reduce the effectiveness of education in improving financial reporting quality. These findings highlight that improving financial reporting quality among MSMEs requires not only higher educational capacity but also appropriate technological support and continuous technical assistance. This study contributes to the accounting literature by emphasizing the contextual role of accounting information systems in shaping the relationship between human capital and financial reporting quality in MSMEs.

This study was conducted to examine the level of implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Kedai Nduy, a micro-scale culinary business located in Depok. The basis for conducting this research is the low quality of financial records among UMKM players due to a lack of understanding of accounting, limited assistance from competent parties, and the suboptimal implementation of financial reporting standards, which are the main obstacles. This research was conducted using a descriptive qualitative method, where data was collected through interviews, direct observation, and document searches related to transaction recording activities, sales, raw material purchases, and daily cash flow. The results of the study show that Kedai Nduy has consistently recorded transactions using a simple financial recording format using Excel tables, but the implementation does not fully comply with SAK EMKM provisions. This business entity has also not prepared the required financial statements, namely the Statement of Financial Position, Income Statement, and Notes to the Financial Statements. The main obstacles faced are limited understanding of accounting, lack of time available to business owners, and the unavailability of technical assistance and accounting training. Nevertheless, simple record keeping still provides benefits, particularly in monitoring sales, purchasing, and daily cash flow activities. Therefore, this study recommends accounting training, the use of SAK EMKM-based applications or templates, and ongoing assistance to improve the quality of financial recording and reporting in accordance with applicable standards.

Penelitian ini dilakukan untuk mengevaluasi sejauh mana implementasi Sistem Informasi Akuntansi (SIA) digital berkontribusi pada peningkatan kualitas laporan keuangan yang dihasilkan oleh penjual E-Commerce. Penelitian ini menerapkan kerangka kuantitatif menggunakan metode survei terhadap 119 penjual E-Commerce yang telah mengimplementasikan SIA digital. Data dikumpulkan melalui kuesioner, pengolahan data selanjutnya dilakukan melalui prosedur regresi linier sederhana dengan bantuan aplikasi SPSS. Hasil yang diperoleh dari penelitian ini menunjukkan bahwa tingkat kinerja SIA digital memberikan pengaruh positif dan signifikan secara statistik terhadap standar laporan keuangan. Hasil ini menegaskan bahwa adopsi mekanisme akuntansi digital yang berfungsi dengan baik mampu meningkatkan relevansi, keandalan, ketepatan waktu, dan keterbandingan keluaran pelaporan keuangan. Dengan demikian, pemanfaatan SIA digital secara optimal memainkan peran penting dalam meningkatkan kualitas pelaporan keuangan bagi penjual E-Commerce.

This study aimed to evaluate the implementation of the accounting information system for cash receipts and disbursements in supporting the effectiveness of internal control, with reference to the COSO framework components at the Regional Public Company Water Supply Wair Pu’an. The data used in this research included primary and secondary data. A qualitative descriptive method was employed, which describes or depicts the research objects based on observable facts. Dara collection methods included documentation and interviews with relevant stakeholders. The findings indicate that, overall, the accounting information system for cash receipts and disbursements at Perumda Water Supply Wair Pu’an is functioning effectively, as evidenced by the alignment of its internal control system with the COSO components.

Murabahah accounting is important for keeping things clear and responsible in Islamic financial institutions. Using murabahah accounting as required by PSAK 102, especially when it comes to how transactions are recorded, measured, shown, and shared, can affect how much customers trust the institution. This article looks at how the way murabahah accounting is handled influences customer trust, based on research from national and international academic sources. The study uses a literature review to look at past work on how murabahah accounting is used, how well it follows Islamic accounting rules, and what factors affect customer trust. The results show that when murabahah accounting is done clearly and consistently according to PSAK 102, it helps build customer trust. Being open about the cost of the item, the profit added, and how payments are made is a big part of making customers feel confident in Islamic financial services. So, murabahah accounting does more than just keep track of money—it also helps build trust and make Islamic financial institutions last longer.

One type of contract that is very important for the operations of Islamic financial institutions, especially for benefit-based services such as multi-service financing and gold pawnbroking. However, in its application, several problems continue to arise. The most prominent is the incompatibility with Financial Accounting Standards (PSAK) 107 and other Islamic accounting standards in terms of recording and disclosing ijarah transactions. This condition can cause the financial statements of Islamic financial institutions to be less transparent and accountable. Therefore, this study aims to examine how ijarah contracts are used and to what extent the application of ijarah accounting helps Islamic financial institutions become more financially transparent. The research was conducted by reviewing relevant literature, including the provisions of the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), PSAK 107, and the fatwa of the Indonesian Ulema Council's National Sharia Board (DSN-MUI). The study shows that the proper use of ijarah accounting, which includes the recognition of ujrah income, the recording of asset gains, and the consistent disclosure of costs, can increase information transparency and stakeholder confidence in financial reports.

Local government accounting policies provide the foundation for financial reporting. The Budget Realization Report (LRA) compares budgeted and actual figures, with the resulting balance recorded as the Sisa Lebih Pembiayaan Anggaran (SILPA, excess financing surplus). This study in East Lombok Regency aims to quantify the SILPA in the 2024 APBD and to analyze the financial accounting policies used in its determination. A descriptive approach combining qualitative and quantitative methods was applied. Data were collected via structured interviews with local finance officials, observations, and document analysis of APBD financial reports. Qualitative data were reduced and presented to describe policy factors, while quantitative analysis computed the SILPA value. Results show the 2024 LRA recorded a SILPA of IDR 6,414,658,153.17, indicating unused budget funds. These funds will finance the 2025 budget deficit for investment and equity in regional companies. The accounting policy for SILPA determination considered key principles such as prudence, substance over form, and materiality, in accordance with government accounting standards (e.g. applying the conservatism principle to avoid recognizing uncertain revenues). This analysis highlights how regional financial policies influence the management of budget surpluses.

This study discusses the comparison of traditional and modern management accounting methods with the aim of analyzing the characteristics, advantages, and disadvantages of each method and providing practical guidance for corporate decision-making. The research method uses a literature review approach, collecting and synthesizing various recent studies related to Activity Based Costing (ABC), Target Costing, and Balanced Scorecard (BSC), and comparing them with traditional methods such as job order costing and process costing. The analysis results show that traditional methods are simpler and easier to implement, but less accurate in calculating costs and less relevant for strategic decision-making. In contrast, modern methods offer higher accuracy through detailed cost allocation, comprehensive performance monitoring, and data-based decision-making support, although they require greater implementation complexity and resources. This study concludes that the choice of method must be adjusted to the characteristics of the company and the complexity of business activities, so as to optimally improve cost efficiency and profitability.

This study aims to examine the influence of competence, independence, and information technology on the quality of financial statements among employees of Accounting Service Offices in Semarang City. This research uses a quantitative approach with a survey method targeting employees of Accounting Service Offices in Semarang City. Data were collected through questionnaires and analyzed using multiple linear regression with the aid of SPSS software, obtaining 60 respondents. The results of the study indicate that the three independent variables, namely competence, independence, and information technology, have a positive and significant effect on the quality of financial statements. These findings confirm that improving professional competence, applying strong independence principles, and effectively utilizing information technology are important factors in producing reliable, relevant, and timely financial statements.

This study presents a meta-analysis of open-access accounting information systems (AIS) literature in Indonesia during the digital transition period of 2015-2025. The primary objective is to identify and map the taxonomy of Independent Variables (X) and Dependent Variables (Y) predominantly used in academic and practical research. Through a systematic review of 15 key accredited articles with Digital Object Identifiers (DOI), this research finds that AIS success determinants (Variable X) have evolved from purely technical factors to integrative clusters encompassing Human Capital (competence, training), Organizational (culture, management commitment), and Technological (infrastructure, internal control) aspects. Meanwhile, Dependent Variables (Y) have shifted from mere technical user satisfaction to strategic impacts such as financial report quality, operational efficiency, and MSME business performance. These findings indicate that AIS research in Indonesia is heavily influenced by public sector regulatory contexts and cloud technology adoption in the MSME sector. This report serves as a reference framework for future researchers to explore emerging variables such as artificial intelligence and cybersecurity behavior within the accounting ecosystem.

Advances in digital technology have led to significant transformations in management accounting practices, particularly with the use of cloud accounting, big data analytics, artificial intelligence (AI), and digital-based management accounting information systems. These changes have resulted in a shift in the function of management accounting from merely a documentation tool to a strategic decision support system that provides information quickly, accurately, and in real time. This study aims to analyze the implementation of management accounting in the digital business era, identify the obstacles faced by organizations in the digitization process, and explain the opportunities that can be utilized to improve the efficiency of financial management systems. The research method applies a qualitative approach by conducting a literature study that reviews a number of journals, books, and scientific documents related to the topic. The research findings indicate that digitization has a positive impact on operational efficiency, clarity of information, and the quality of managerial decision-making. However, organizations still encounter various challenges, such as low human resource technological capabilities, complexity in system integration, and increased threats to data security. This study concludes that the implementation of digital management accounting is a strategic necessity for companies in the modern business era, requiring technological readiness, increased human resource capacity, and internal policies that support a complete digital transformation process.  

This study aims to analyze the goods purchasing accounting system at PT Central Sandang Jayatama. A qualitative approach was employed, with data collected through interviews, observations, and documentation. Data analysis included descriptive analysis of the purchasing accounting system and comparison between the company’s implementation and the elements of a purchasing accounting system, including related functions, procedures, documents, and accounting records. Conclusions and recommendations were drawn based on the analysis. The results indicate that the purchasing accounting system related to auxiliary materials availability supports smooth production processes and provides a significant contribution to management in managing auxiliary materials. However, several elements were not fully aligned with the principles of purchasing accounting systems, as reflected in an unclear organizational structure and overlapping duties between the purchasing and receiving functions. Therefore, it is recommended to strengthen the internal control system in auxiliary material purchasing and redesign the organizational structure to separate purchasing and receiving functions. Improvements in this system are expected to enhance product quality, production efficiency, and company profitability. This study contributes

As the business and technological environment evolves, modern accounting is no longer limited to recording historical transactions, but has developed into a strategic information system that emphasizes transparency, accountability, and the use of technology and integrated reporting to create long-term value. From a theoretical perspective, the development of accounting is closely related to agency theory, which explains the relationship between principals and agents. Unlike agency theory, stewardship theory assumes that management is motivated by the interests of the organization and principals rather than the personal goals of managers. The conceptual differences between agency theory and stewardship theory also influence modern accounting practices. This study was conducted to analyze the conceptual differences between agency theory and stewardship theory, the factors that distinguish the two theories, and the relevance of both theories in accounting practice. This research was conducted using a descriptive qualitative approach or comparative literature study. Empirical research results show that both theories have their own relevance according to the context of the company, so neither is completely superior. Agency theory and stewardship theory also offer different but complementary perspectives in explaining the relationship between owners and managers in modern accounting practices.  

This study aims to analyze the application of accounting according to PSAK 65 concerning consolidated financial statements to assess the company's financial performance at PT Warung Begok Indonesia. The object of this study is a company in the field of processed livestock manufacturing for the period 2023-2024. The data in this study are primary data sourced from the annual financial reports of the head office and branches. The total sample in this study was 3 company financial reports. Data collection techniques used interviews and documentation. The hypothesis in this study was tested using descriptive analysis techniques. Based on the data analysis carried out in this study, it shows that the financial statements before and after consolidation have an effect on the assessment of the company's financial performance. This study contributes to increasing knowledge and understanding of the head office and branch consolidated reports according to PSAK 65, and can assess the company's financial performance. Although the consolidated report has been carried out, it is hoped that the company will continue to apply controls and policies in its implementation, because this can affect the assessment of the company's financial performance so that it will be useful in decision making.