Publication Search

Kecurangan (fraud) di sektor perbankan daerah merupakan ancaman serius yang dapat merugikan keuangan negara dan menurunkan kepercayaan publik. Penelitian ini bertujuan menganalisis kasus korupsi pengadaan iklan pada Bank Pembangunan Daerah Jawa Barat dan Banten (Bank BJB) menggunakan pendekatan Fraud Triangle Theory yang mencakup tiga elemen utama: tekanan (pressure), kesempatan (opportunity), dan rasionalisasi (rationalization). Metode yang digunakan adalah pendekatan kualitatif dengan studi kasus, didukung oleh studi literatur dari berbagai sumber ilmiah yang relevan. Hasil analisis menunjukkan bahwa kasus Bank BJB mencerminkan interaksi ketiga elemen Fraud Triangle secara simultan. Tekanan bersumber dari kebutuhan dana non-budgeter yang besar dalam pengelolaan anggaran promosi senilai Rp409 miliar. Kesempatan muncul akibat lemahnya sistem pengendalian internal, tidak adanya verifikasi dokumen yang memadai, serta penyimpangan dalam proses pengadaan. Rasionalisasi terbentuk melalui persepsi pelaku bahwa praktik tersebut merupakan hal yang lazim dalam lingkungan birokrasi dan korporasi. Penelitian ini berkontribusi pada pengembangan pemahaman teoritis dan praktis terkait pencegahan fraud di lembaga keuangan daerah Indonesia, khususnya melalui penguatan tata kelola perusahaan dan sistem pengawasan internal.

This study examines the transformation of financial management through the implementation of digital accounting in PPOB (Payment Point Online Bank) businesses, which still face manual recording problems such as input errors, delayed reconciliations, and data discrepancies. The research used a descriptive qualitative method with a case study approach involving PPOB agents in Sidoarjo. Data were collected through observation, interviews, and documentation. The findings show that digital accounting significantly improves operational efficiency through automated transaction recording, real-time data integration, and faster as well as more accurate reconciliation processes. In addition, features such as automatic validation, API integration, and audit trails help minimize recording errors and maintain data consistency. The implementation of digital accounting also supports transparency and improves the quality of financial information used in decision-making. Although challenges remain regarding agents’ technological understanding and infrastructure readiness, overall implementation has provided positive impacts on financial management effectiveness and business operations in PPOB services, making processes more efficient, accurate, and reliable.

Vegetable stall businesses represent a common form of micro-enterprise that meets consumers' daily needs, including in the Depok District. However, most business owners have yet to adopt proper and adequate financial record-keeping practices, relying instead on manual methods. This makes it difficult to control and evaluate business financial management. This community engagement initiative aimed to provide guidance on digitizing accounting records for vegetable stall MSMEs using the BukuWarung application and to enhance the digital financial literacy of business owners regarding digital financial management. A quantitative descriptive approach was employed, involving observation, interviews, documentation, and direct assistance provided to vegetable stall owners in the Depok District. Observations revealed that business owners gained a better understanding of and improved skills in using the BukuWarung application, becoming capable of independently recording income, expenses, and business receivables and payables. The initiative demonstrated that implementing a guidance program for digitizing accounting records via the BukuWarung application significantly contributed to improving the financial management capabilities of vegetable-trading MSMEs. These findings suggest the potential for applying similar guidance models to MSMEs in other regions to foster broader digital financial literacy.

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting national economic growth, particularly in the culinary sector. However, many MSME entrepreneurs still face challenges in financial management due to the lack of proper implementation of simple accounting systems. Tenank Cafe Medan is one of the culinary businesses with strong growth potential, yet it continues to experience difficulties in transaction recording, cash flow management, and the preparation of simple financial statements, which affect the quality of business services. Therefore, this Community Partnership Independent Service Program (PMKM) aims to provide assistance in simple accounting practices to improve service quality at Tenank Cafe Medan. The program was implemented through observation, socialization, training, direct practice, and mentoring activities. The materials included transaction recording, cash book preparation, simple income statements, and cash flow management. The results show an improvement in the partner’s understanding and ability to manage finances systematically. Better financial management has also contributed to improving operational management and customer service quality. Thus, this program positively supports business management strengthening and service quality improvement at Tenank Cafe Medan.

Sekolah Menengah Kejuruan (SMK) dituntut menghasilkan lulusan yang siap kerja dan mampu beradaptasi dengan perkembangan industri. Namun, proses pembelajaran akuntansi di beberapa SMK di Kabupaten Karawang masih didominasi metode konvensional yang berpusat pada guru dan belum sepenuhnya menerapkan pembelajaran berbasis pemecahan masalah sesuai kebutuhan dunia kerja. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkuat kompetensi guru akuntansi melalui pembelajaran berbasis Design Thinking. Metode pelaksanaan menggunakan pendekatan pelatihan partisipatif yang meliputi identifikasi kebutuhan, perencanaan program, pelaksanaan pelatihan, pendampingan, dan evaluasi kegiatan. Pelatihan memperkenalkan tahapan Design Thinking yang terdiri atas empathize, define, ideate, prototype, dan test. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dokumentasi, pre-test dan post-test, serta penilaian terhadap perangkat pembelajaran yang dihasilkan peserta. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan guru dalam menerapkan pembelajaran akuntansi yang inovatif. Peserta menunjukkan peningkatan pemahaman terhadap konsep Design Thinking, kemampuan menyusun perangkat pembelajaran kontekstual, serta motivasi untuk mengembangkan pembelajaran yang berpusat pada siswa. Hasil post-test menunjukkan rata-rata pemahaman guru mencapai 75,88 dan lebih dari 80% peserta mampu menjawab dengan benar tahapan Design Thinking. Kegiatan ini menyimpulkan bahwa Design Thinking dapat menjadi pendekatan pembelajaran yang efektif untuk meningkatkan kompetensi pedagogik guru serta mendukung pengembangan pembelajaran akuntansi yang kontekstual, kolaboratif, dan sesuai dengan kebutuhan industri.

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting national economic growth, particularly in the culinary sector. However, many MSME entrepreneurs still face challenges in financial management due to the lack of proper implementation of simple accounting systems. Tenank Cafe Medan is one of the culinary businesses with strong growth potential, yet it continues to experience difficulties in transaction recording, cash flow management, and the preparation of simple financial statements, which affect the quality of business services. Therefore, this Community Partnership Independent Service Program (PMKM) aims to provide assistance in simple accounting practices to improve service quality at Tenank Cafe Medan. The program was implemented through observation, socialization, training, direct practice, and mentoring activities. The materials included transaction recording, cash book preparation, simple income statements, and cash flow management. The results show an improvement in the partner’s understanding and ability to manage finances systematically. Better financial management has also contributed to improving operational management and customer service quality. Thus, this program positively supports business management strengthening and service quality improvement at Tenank Cafe Medan.

Accounting students’ job readiness is a crucial issue in facing the demands of an increasingly digitalized professional world. This study evaluates the role of Accounting Information Systems (AIS) use, accounting competencies, and digital literacy in shaping student job readiness. A quantitative approach using survey method was applied to 153 accounting students at private universities in Surakarta City who had taken courses related to Accounting Information Systems. Data were analyzed using multiple linear regression. The study findings indicate that these three variables significantly contribute to job readiness. Individually and collectively, mastery of technical competencies and digital skills is positively correlated with increased student readiness to enter the workforce. This underscores the importance of integrating accounting skills and technological literacy into yhe learning process. This study was limited to accounting students at privet universities in Surakarta City, so the results cannot be broadly generalized to the entire accounting student population

Micro, small, and medium enterprises (MSMEs) are crucial for driving regional economic expansion. Many MSMEs have not yet optimally utilized accounting data in selecting investments. This study aims to analyze the influence of accounting knowledge, entrepreneurial traits, and subjective norms on the use of accounting information in investment decision-making among MSMEs in Semarang City. Using a quantitative approach, this study surveyed 80 MSMEs selected through purposive sampling. Data were obtained through questionnaires with a five-point Likert scale and analyzed using multiple linear regression with the help of SPSS after undergoing validity, reliability, and classical assumption tests. The results showed that partially accounting knowledge (t = 3.337; sig = 0.001) and entrepreneurial traits (t = 2.272; sig = 0.026) had a positive and significant effect on the use of accounting information, while subjective norms had no significant effect (t = -0.788; sig = 0.433). Simultaneously, the three independent variables significantly influence the use of accounting information (F = 5.306; p = 0.002) with a coefficient of determination (R²) of 0.173. This finding indicates that increasing accounting and entrepreneurial knowledge can encourage the use of accounting information in investment decision-making in MSMEs.

This community service activity was conducted in Cileles Village and targeted catfish farming groups. The activity was motivated by the low level of basic accounting literacy and the limited use of digital marketing in managing catfish farming businesses, which hindered business development and market expansion. The objective of this community service program was to improve the community’s capacity in financial management through the application of basic accounting and the introduction of digital marketing as a promotional medium for catfish products. The program applied a participatory approach consisting of socialization, training in basic accounting and digital marketing, practical exercises and simulations, as well as mentoring and evaluation activities. The results demonstrated an improvement in participants’ understanding of financial record keeping, production cost calculation, and the preparation of simple profit and loss reports. In addition, participants began utilizing digital media as a marketing strategy to expand product promotion and reach broader markets. This activity positively contributed to strengthening managerial and marketing capacities among catfish farming business actors and supported the sustainability and development of community-based businesses in rural areas.

This community service activity aims to improve literacy on zakat, infaq, and almsgiving through an accounting approach among the community of Bentiring Permai, Bengkulu City. The main problem faced by the community is the lack of understanding regarding zakat calculation and the absence of systematic financial recording in managing religious social funds. The method used is an educational and participatory approach through interactive lectures, zakat calculation practices, and simple financial recording simulations referring to PSAK 109. This activity involved 50 participants consisting of the general public, mosque administrators, and small business actors, and was conducted at the Bentiring Permai Village Hall. The results show a significant increase in participants’ understanding, as indicated by the comparison of pre-test and post-test results, as well as improved ability in calculating zakat and conducting simple financial recording. In addition, this activity increased public awareness of the importance of transparency and accountability in managing zakat, infaq, and almsgiving funds. Therefore, this program is expected to contribute to improving the quality of accounting-based management of religious social funds within the community.

This study aims to examine the impact of digital transformation in accounting and the effectiveness of internal control systems on the quality of financial reports in an integrated logistics services company. The method used is a quantitative approach using Structural Equation Modeling-Partial Least Squares (SEM-PLS), with data collected from 35 respondents who are involved in financial and accounting activities within the company. The analysis focuses on evaluating the relationships between digital transformation, internal control systems, and financial reporting quality. The research findings indicate that digital transformation in accounting (coefficient = 0.658; p-value = 0.000) and internal control systems (coefficient = 0.308; p-value = 0.023) have a positive and significant effect on the quality of financial reports. Furthermore, the coefficient of determination (R²) value of 0.822 shows that both independent variables are able to explain 82.2% of the variation in financial report quality, while the remaining percentage is influenced by other factors outside the model. These results confirm that the implementation of digital technology supported by an effective internal control system can significantly improve the accuracy, relevance, timeliness, and reliability of financial reporting in organizations.

Sustainability accounting plays a very important role for companies, especially in managing the operational impacts on the environment and the surrounding community. Therefore, the implementation of sustainability accounting has a significant impact, particularly in the banking industry sector. This study aims to analyze the effects of implementing sustainability accounting in the banking sector, with Bank Mandiri as a case study. The method used in this research is a qualitative approach, focusing on the paradigm and analyzing the causes and effects of the implementation of sustainability accounting. The results show that the implementation of sustainability accounting affects the operations of Bank Mandiri, especially in efforts to reduce the negative impacts on the environment and society. One of the steps taken by Bank Mandiri is integrating sustainability principles into its operational strategy. Based on these findings, it is recommended that Bank Mandiri continue to strive to improve the company's environmental performance and expand sustainability programs that have a positive impact on society and the environment. In this way, the company can create long-term value not only for internal stakeholders but also for the broader community and the environment.

This study aims to test the influence of digital literacy and the use of accounting applications on the effectiveness of MSME information systems with user competence as a mediating variable. The research sample amounted to 100 MSME actors in Gresik City who were selected using purposive sampling techniques according to the research criteria. Data testing was carried out using a quantitative approach using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method through the SmartPLS application. The results of the study show that digital literacy and the use of accounting applications have a positive effect on the effectiveness of MSME information systems. Meanwhile, user competence does not have a significant effect and is unable to mediate the influence of digital literacy and the use of accounting applications on the effectiveness of information systems. This research is expected to provide benefits for MSME actors in increasing the use of digital technology and accounting applications, as well as become an academic reference for future research. The limitations of this study lie in the scope of the MSME scale, which has not considered external factors, and the research model that has not fully explained the role of user competence as a mediating variable.

MSMEs have a strategic role in supporting regional economic growth, but they still face many obstacles in financial management and the preparation of accountable financial statements. Elok Mekar Sari Surabaya MSMEs are one of the business actors that face limitations in the implementation of accounting systems and financial transparency. This community service activity aims to increase the understanding and ability of MSME actors in implementing a simple accounting system and strengthen transparency in business financial management. The method of implementing activities includes initial observation, identification of needs, training in recording financial transactions, assistance in the preparation of financial statements, and evaluation of activity results. The results of the service show an increase in partners' understanding of the importance of systematic transaction recording, separation of personal and business finances, and the preparation of more structured financial statements. In addition, partners are able to implement a simple financial recording system that supports transparency and business decision-making. This activity is expected to increase the accountability of financial management and support the sustainability of the MSME business of Elok Mekar Sari Surabaya.

This research looks into the moral breaches made by accountants and how well they follow the Financial Accounting Standards at PT Indofarma Tbk, a drug-making firm in Indonesia. The goal of the study is to find out what leads to financial wrongdoing. The research takes a qualitative approach by looking at audit papers and financial statements from the Supreme Audit Institution from 2020 to 2023. The results uncover various dishonest activities, including inflated inventory, fake transactions, and wrongful discounts. These actions led to a national loss of Rp 371.8 billion and broke the ethical standards of the accounting field, harming the reputation of both the accountants and the organization. The analysis of the findings is connected to theories about professional ethics and corporate governance. The theoretical input of this research aims to improve the understanding of how ethical violations influence the use of Financial Accounting Standards and the quality of financial reports in the pharmaceutical manufacturing sector. On a practical level, the study suggests ways to enhance internal checks and provide ethics training to boost the honesty of financial reporting. A limitation of this research is the reliance on secondary data, indicating that more studies with primary data are necessary for clearer findings.

This study aims to analyze the influence of intellectual intelligence, emotional intelligence, and love of money on the ethical behavior of accounting students. The research method used is a quantitative approach. The population in this study were accounting students from the 2021 and 2022 intakes of Padang State Polytechnic. This study used primary data collected by distributing questionnaires via Google Forms using a purposive sampling technique, resulting in 119 respondents. The data analysis method used multiple linear regression with IBM SPSS Statistics 25 software. The results show that intellectual intelligence and emotional intelligence partially influence the ethical behavior of accounting students, while love of money does not. Simultaneously, intellectual intelligence, emotional intelligence, and love of money influence the ethical behavior of accounting students.

This study aims to analyze the effect of Digital Accounting Systems on Financial Decision Quality through Accounting Information Quality in modern companies. This research employed a quantitative explanatory approach using a survey design. Primary data were collected from 100 employees working in finance, accounting, and financial administration departments through purposive sampling and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS. The findings reveal that Digital Accounting Systems have a positive and significant effect on Accounting Information Quality, Accounting Information Quality has a positive and significant effect on Financial Decision Quality, and Digital Accounting Systems also directly improve Financial Decision Quality. The mediation test confirms that Accounting Information Quality partially mediates the relationship between Digital Accounting Systems and Financial Decision Quality. These results imply that companies should not only adopt digital accounting technology but also strengthen system integration, data validation, transaction standardization, and user competence to ensure that digital accounting systems produce accurate, timely, relevant, and useful information for effective financial decision-making.  

This study aims to evaluate the application of environmental management accounting in the management of work programs at the Bangkalan Regency Environmental Agency. The research is motivated by increasing environmental problems, particularly waste volume and limited management facilities, while environmental management accounting has the potential to assist agencies in identifying, measuring, and reporting environmental costs as a basis for decision-making and public accountability. This study used a qualitative method with a case study approach at the Bangkalan Regency Environmental Agency. Data were collected through interviews, observations, and documentation studies. The results show that the Environmental Agency has implemented environmental management accounting, but its recording is still manual and does not separate environmental costs from general operational costs. This condition complicates cost evaluation and program impact assessment. Work program management has been structured and evaluated regularly, but performance measurement still focuses on output, not long-term environmental impact. Information transparency is also still limited to activity publications. Overall, the application of environmental accounting is at a basic stage and has not been fully integrated into the work program planning and evaluation process. The findings of this study provide theoretical and practical implications in the form of strengthening understanding of the role of environmental management accounting and the need to improve the work program recording and evaluation system at the Bangkalan Regency Environmental Agency.

Penelitian ini bertujuan menganalisis peran akuntansi keberlanjutan dalam mengoptimalkan kinerja Environmental, Social, and Governance (ESG) serta memperkuat transparansi korporasi. Mengadopsi pendekatan kualitatif melalui metode studi literatur dari jurnal ilmiah, buku, serta laporan keberlanjutan PT Unilever Indonesia Tbk, hasil penelitian mengungkap bahwa akuntansi keberlanjutan secara signifikan meningkatkan performa ESG pada dimensi lingkungan, sosial, dan tata kelola, sekaligus mempertajam transparansi, akuntabilitas, serta kepercayaan stakeholders. Meskipun demikian, tantangan utama meliputi kurangnya standar pelaporan yang seragam dan kesulitan pengukuran data non-keuangan. Secara keseluruhan, akuntansi keberlanjutan menjadi instrumen strategis untuk mendukung peningkatan kinerja ESG dan keberlanjutan bisnis berkelanjutan.

Penelitian ini menganalisis praktik akuntansi keberlanjutan pada Arif Barbershop, sebuah usaha mikro, kecil, dan menengah (UMKM) di Jombang, Jawa Timur, Indonesia. Dengan menggunakan pendekatan studi kasus kualitatif, penelitian ini mengeksplorasi bagaimana barbershop menerapkan prinsip Environmental, Social, dan Governance (ESG) dalam operasional sehari-hari. Data dikumpulkan melalui wawancara mendalam dengan pemilik usaha dan dianalisis menggunakan analisis tematik. Temuan menunjukkan bahwa Arif Barbershop telah menerapkan praktik lingkungan dasar seperti pengelolaan limbah rambut melalui kantong plastik ke tempat pembuangan sampah, serta efisiensi energi dengan mematikan peralatan listrik setelah jam operasional. Dari aspek sosial, barbershop menjaga kepuasan pelanggan melalui konsistensi kualitas layanan dan sistem bagi hasil (60:40) kepada karyawan. Praktik tata kelola, meskipun bersifat informal, mencakup pencatatan keuangan sederhana menggunakan buku biasa. Namun demikian, barbershop belum memiliki izin usaha formal dan belum menerapkan kerangka akuntansi keberlanjutan yang terstandar. Penelitian ini menyoroti bahwa UMKM dapat mempraktikkan akuntansi keberlanjutan secara intuitif, dan menyarankan perlunya program pelatihan serta alat pelaporan yang disederhanakan.