Journal of Applied Accounting
type: channel
description: The Journal of Applied Accounting is an accounting journal that publishes articles in the field of accounting that contribute to the development of accounting science, accounting practices, and the accounting profession. We accept most research-based articles related to accounting science, accounting practice, and the accounting profession. The scope of topics includes: (1) Management Accounting, (2) Financial Accounting, (3) Public Sector Accounting, (4) Sharia Accounting, (5) Accounting Information Technology, (6) Audit, (7) Taxation.
publisher: ISAS
language: en
publication name: Journal of Applied Accounting
issn: 2830-0149
items: Pengaruh Ukuran Perusahaan dan Profitabilitas terhadap Kualitas Audit pada Perusahaan Sub Sektor Makanan dan Minuman di Bursa Efek Indonesia Periode 2022–2025
items: Keterkaitan Harga Minyak Global dan Stabilitas IHSG Pada Pertumbuhan Ekonomi Indonesia
items: Studi Deskriptif Tentang Praktik Bagi Hasil Mukhabarah Dan Relevansinya Dengan Konsep Akuntansi Syariah: Studi Pada Petani Di Desa Maduri
items: Pengaruh Status Sosial Ekonomi dan Manajemen Keuangan Pribadi Terhadap Perilaku Konsumtif Mahasiswa Universitas KH. A. Wahab Hasbullah
items: The Effect of Auditor Switching and Financial Distress on Audit Report Lag in Non-Primary Consumer Goods Companies Listed on the Sharia Securities List (DES) in 2021-2024
items: Mengungkap Pola Aset Rusak Berat/Hilang pada Laporan Keuangan Pemerintah Daerah Provinsi Sulawesi Tengah
items: Analisis Usaha Finansial Pengolahan Cocopeat di UMKM Eco Coco Nusantara
items: Analisis Kelayakan Usaha Burger pada UMKM Burger Pelangi di Payakumang Kabupaten Ketapang
items: Strategi Penetapan Harga Berbasis Personal Branding Pada Platform Tiktok: Studi Netnografi
items: Integration of ESG Principles in Social and Sustainable Entrepreneurship: An Innovative Solution
items: Kredit Usaha Rakyat, Dana Penguatan Modal, dan Modal Sendiri terhadap Peningkatan Pendapatan UMKM di Kabupaten Sleman
items: Audit Tenure, Audit Fee and Audit Quality: The Mediating Role of Firm Size
items: Pengaruh ESG Disclosure dan Kinerja Lingkungan terhadap Tax Avoidance pada Perusahaan Manufaktur BEI
items: Pengaruh Efektivitas dan Efisiensi Belanja Terhadap Kinerja Keuangan Pemerintah Daerah
items: Analisis Break-Even Point (BEP) UMKM Bakso Goreng A.M. di Kabupaten Ketapang
items: Analisis Pendapatan Usaha Ubi Bakar Cilembu di Ketapang
items: Analisis Persepsi Mahasiswa Akuntansi Terhadap Independensi Auditor
items: Integrasi Akuntansi Lingkungan Dalam Mewujudkan Keberlanjutan Program Makan Bergizi Gratis (MBG) Pada SPPG Kalangsurya
items: Analisis Pengendalian Internal Berbasis COSO pada Pengelolaan Keuangan Gereja Protestan Maluku
items: Penilaian Persediaan Barang Dagang Beras Pada UD. Padi Emas Di Kota Ambon
items: Efektivitas Penerapan Standar Akuntansi Pemerintah tentang Transparansi Pelaporan Keuangan Desa: Pendekatan Pemodelan Persamaan Struktural
items: Hubungan Sistem Pengendalian Internal dan Akuntabilitas Pengelolaan Keuangan pada Organisasi Perangkat Daerah Jawa Barat
items: Students’ Perceptions of Artificial Intelligence in Tax Learning
items: Data Driven Approach for Detecting Financial Statement Fraud
items: The Role of Spiritual Auditors to Prevent Fraud in Regional Government Institutions
items: Membangun Kesiapan Professional Mahasiswa Akuntansi Melalui Praktikum Auditing Yang Terstruktur
items: Pengembangan Sistem Manajemen Keuangan Rumah Sakit Prof. DR. J.A. Latumeten Ambon Yang Terintegrasi
items: Model for Determining the Cost of Smoked Fish Products in determining the Selling
items: Literasi Pajak Sebagai Pemoderasi: Pengaruh E-Filling System Terhadap Kepatuhan Wajib Pajak UMKM di Kota Ambon
items: Efek Moderasi Sistem Pengendalian Internal Pemerintah; Pengaruh Peran Pengawasan APIP Terhadap Kualitas Penyajian Laporan Keuangan

Pengaruh Ukuran Perusahaan dan Profitabilitas terhadap Kualitas Audit pada Perusahaan Sub Sektor Makanan dan Minuman di Bursa Efek Indonesia Periode 2022–2025
type: item
description: This study aims to analyze the effects of firm size and profitability on audit quality among food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2022–2025 period. Using a quantitative approach and the SEM-PLS method, the study employed 10 company samples selected through purposive sampling. The results indicate that firm size has a negative and significant effect on audit quality, whereas profitability has no significant effect. Keywords: Firm Size, Profitability, Audit Quality, Return on Assets (ROA), SEM-PLS.
subject: Articles
  topic: section
subject: : Firm Size, Profitability, Audit Quality, Return on Assets (ROA), SEM-PLS
  topic: keywords
creator: Maya Al Zahra
creator: Muwahhidin Muwahhidin
creator: Ismail Ismail
creator: Jamaluddin Jamaluddin
creator: Muhammad Ansar
rights: Copyright (c) 2026 Maya Al Zahra, Muwahhidin, Ismail, Jamaluddin, Muhammad Ansar https://creativecommons.org/licenses/by/4.0/
date: 2026-06-27
publication date: 2026-06-27
starting page: 144
ending page: 150
doi: 10.52158/jaa.v5i1.1592

Keterkaitan Harga Minyak Global dan Stabilitas IHSG Pada Pertumbuhan Ekonomi Indonesia
type: item
description: This study aims to analyze the relationship between global oil prices and the resilience of the composite stock price index (CSPI) in the context of Indonesia’s economic development. The study employs a descriptive quantitative approach, using secondary time-series data from 2019 to 2025. Global oil price data are based on the West Texas Intermediate (WTI) benchmark, while CSPI data are obtained from the Indonesian stock exchange (IDX). Data on economic growth, inflation, the rupiah exchange rate, and oil and gas exports are sourced from Statistics Indonesia (BPS) and Bank Indonesia (BI). The findings indicate that fluctuations in global oil prices influence Indonesia's economic conditions, particularly in the energy sector, inflation, the rupiah exchange rate, and the capital market. Rising global oil prices tend to increase production costs and affect investor sentiment, thereby influencing the movement of the CSPI. In addition, the CSPI has a positive relationship with economic growth as it serves as an important indicator of capital market performance and investment activity in Indonesia. During 2021–2024, increases in global oil prices were accompanied by improvements in the CSPI and in Indonesia's economic growth as the country recovered from the COVID-19 pandemic. Therefore, the stability of global oil prices and the CSPI plays a crucial role in maintaining national economic growth. Fluctuations in global oil prices affect Indonesia’s economic conditions, particularly in the energy sector, inflation, and the rupiah Keywords: global oil prices, composite stock price index (cspi), economic growth, inflation, Indonesia.
subject: Articles
  topic: section
creator: Febrianti Nur Khadijah
creator: Nur Widiastuti
rights: Copyright (c) 2026 Febrianti Nur Khadijah, Nur Widiastuti ,Amel Katri, Faiq Fadhlul Aziz, Maya Panorama https://creativecommons.org/licenses/by/4.0/
date: 2026-06-27
publication date: 2026-06-27
starting page: 137
ending page: 143
doi: 10.52158/jaa.v5i1.1589

Studi Deskriptif Tentang Praktik Bagi Hasil Mukhabarah Dan Relevansinya Dengan Konsep Akuntansi Syariah: Studi Pada Petani Di Desa Maduri
type: item
description: This research aims to describe the profit-sharing practice of the mukhabarah contract and analyze its relevance to the concept of sharia accounting among farmers in Maduri Village. The selection of the sharia accounting concept is based on the characteristics of the mukhabarah contract as a profit-sharing cooperation that emphasizes the values of justice, honesty, transparency, and accountability. This research employs a qualitative approach and field research methods, using data collection techniques such as interviews, observations, and documentation. The research results show that the practice of mukhabarah profit-sharing is carried out through verbal agreements based on trust and community customs, in which the landowner provides only the land, while the farmers bear all costs and labor. The division of the harvest uses 2:1 or 60:40 ratio, with a larger share for the farmers, without written records. Based on the values and principles of Sharia accounting, this practice is relevant to it reflects the principles of justice, honesty, transparency, and trustworthiness. However, it is not yet fully optimal in terms of accountability due to the lack of a clear recording system. This research recommends that the profit-sharing practice of mukhabarah be conducted with clear agreements and accountability in accordance with the principles of Sharia accounting. Keywords: Mukhabarah, Profit Sharing, Sharia Accounting, Relevance
subject: Articles
  topic: section
creator: Wiwi Astiawati
creator: Muhammad Fakhri Amir
creator: Masyhuri Masyhuri
rights: Copyright (c) 2026 Wiwi Astiawati1, Muhammad Fakhri Amir2 , Masyhuri3 https://creativecommons.org/licenses/by/4.0/
date: 2026-06-27
publication date: 2026-06-27
starting page: 127
ending page: 136
doi: 10.52158/jaa.v5i1.1585

Pengaruh Status Sosial Ekonomi dan Manajemen Keuangan Pribadi Terhadap Perilaku Konsumtif Mahasiswa Universitas KH. A. Wahab Hasbullah
type: item
description: This study aims to analyze the influence of socio-economic status and personal financial management on the consumptive behavior of students at KH. A. Wahab Hasbullah University. The research method used is quantitative with a causal-associative design. Sampling was conducted using probability sampling, targeting 100 active students who were categorized as frequently engaging in consumptive behavior. Data were collected via online questionnaires and analyzed using multiple linear regression. The results show that socio-economic status has a significant effect on consumptive behavior, whereas personal financial management has a significant effect on students' consumptive behavior, both partially and simultaneously. The coefficient of determination value of 0,773 indicates that one of the independent variables explains 77,3% of the variation in students' consumptive behavior, while the remainder is influenced by other factors. The implication of this study is that targeted financial education is highly necessary so that students are able to plan, manage, and control the use of personal finances wisely. Keywords: socioeconomic status, personal financial management, consumptive behavior, university students.
subject: Articles
  topic: section
creator: Purwatiningsih Purwatiningsih
creator: Nia Aprilia Bisari
rights: Copyright (c) 2026 Purwatiningsih, Nia Aprilia Bisari https://creativecommons.org/licenses/by/4.0/
date: 2026-06-27
publication date: 2026-06-27
starting page: 116
ending page: 126
doi: 10.52158/jaa.v5i1.1577

The Effect of Auditor Switching and Financial Distress on Audit Report Lag in Non-Primary Consumer Goods Companies Listed on the Sharia Securities List (DES) in 2021-2024
type: item
description: This research is motivated by the persistence of companies that submit audited financial reports late despite being regulated by the Financial Services Authority Regulation No. 14/POJK.04/2022 concerning the deadline for submitting financial reports. Companies in the Non-Primary Consumer Goods sector listed on the Sharia Securities List are among the sectors with the highest audit report lag rates in the 2021–2024 period. This study aims to analyze the effect of auditor switching on audit report lag, the effect of financial distress on audit report lag, and the simultaneous effect of auditor switching and financial distress on audit report lag. The research method used is quantitative with secondary data in the form of annual financial reports of companies in the Non-Primary Consumer Goods sector listed on the Sharia Securities List (DES) for the 2021–2024 period. The research sample consisted of 19 companies selected using a purposive sampling technique. The results show that (1) auditor switching has a significant positive effect on audit report lag, (2) financial distress does not have a partial significant effect on audit report lag, and (2) auditor switching and financial distress have a simultaneous significant effect on audit report lag. Keywords : auditor switching, financial distress, audit report lag
subject: Articles
  topic: section
subject: auditor switching
  topic: keywords
subject: financial distress
  topic: keywords
subject: audit report lag
  topic: keywords
creator: Amalia Marliani
creator: Dudang Gojali
creator: Gina Sakinah
rights: Copyright (c) 2026 Amalia Marliani, Dudang Gojali , Gina Sakinah https://creativecommons.org/licenses/by/4.0/
date: 2026-06-19
publication date: 2026-06-19
starting page: 99
ending page: 107
doi: 10.52158/jaa.v5i1.1574

Mengungkap Pola Aset Rusak Berat/Hilang pada Laporan Keuangan Pemerintah Daerah Provinsi Sulawesi Tengah
type: item
description: This study aims to analyze the growth pattern of severely damaged and lost assets presented in the Local Government Financial Statements (LKPD) of Central Sulawesi Province during 2020–2024 as an indication of delays in the asset disposal process. The study employed a quantitative approach using descriptive-analytical methods. Data were collected through documentation of LKPD, Notes to Financial Statements (CaLK), and supporting documents related to regional asset conditions. Data analysis was conducted using Growth Analysis to identify annual changes in the value of severely damaged and lost assets. The results indicate substantial fluctuations during the observation period. The largest decline occurred in 2022 at 28.66%, mainly driven by large-scale asset disposals, while the largest increase occurred in 2023 at 34.71%, due to asset reclassifications, inter-agency asset transfers, and recognition of extracomptable assets. These fluctuations suggest that asset disposal activities have not been implemented consistently and promptly. Consequently, severely damaged and lost assets remained recorded for extended periods, creating a risk of asset overstatement in financial reporting. The findings also reflect weaknesses in asset administration, asset verification, and internal control over regional asset management. Therefore, strengthening asset governance and improving the effectiveness of asset disposal procedures are necessary to enhance the reliability and accountability of local government financial reporting. Keywords: Asset Management, Asset Disposal, Severely Damaged Assets, Lost Assets, Accountability.
subject: Articles
  topic: section
subject: Manejemen Asset
  topic: keywords
subject: Pelepasan Aset
  topic: keywords
subject: Aset Tetap
  topic: keywords
subject: Akuntabilitas Laporan Keuangan Pemerintah Daerah
  topic: keywords
creator: Muwahhidin Muwahhidin
creator: Maya Al Zahra
creator: Ismail Ismail
creator: Nina Yusnita Yamin
creator: Selmita Paranoan
creator: Betty Betty
rights: Copyright (c) 2026 Muwahhidin, Maya Al Zahra, Ismail Nina Yusnita Yamin, Selmita Paranoan, Betty https://creativecommons.org/licenses/by/4.0/
date: 2026-06-19
publication date: 2026-06-19
starting page: 92
ending page: 98
doi: 10.52158/jaa.v5i1.1575

Analisis Usaha Finansial Pengolahan Cocopeat di UMKM Eco Coco Nusantara
type: item
description: Cocopeat is a by-product of coconut husk processing that has high economic value as a growing medium and export commodity. This study aims to analyse the financial feasibility of cocopeat processing at UMKM Eco Coco Nusantara, Sungai Bakau Village, Ketapang Regency, West Kalimantan. The method used is descriptive quantitative with a case study approach through primary data collection consisting of in-depth interviews with the business owner and direct field observation. Financial analysis was conducted by calculating investment, variable, fixed, and total costs; cost of goods sold (COGS); selling price; revenue; income; break-even point (BEP); and benefit-cost ratio (B/C ratio). The results showed that the total equipment investment cost was IDR 79,480,000 with total monthly operational costs of IDR 161,586,310. The COGS of cocopeat was IDR 26,931/sack with a selling price of IDR 70,000/sack, yielding a profit margin of 62% above COGS. Total revenue from the sale of 6,000 sacks/month reached IDR 420,000,000, with a net income of IDR 258,413,690/month. The break-even point (BEP) was at 1,707 sacks/month, or equivalent to IDR 119,471,420, well below the actual production capacity. A B/C Ratio of 2.60 indicates that every IDR 1.00 invested generates a benefit of IDR 2.60. Therefore, the cocopeat processing business at UMKM Eco Coco Nusantara is declared financially feasible and provides significant profit. Keywords: financial analysis, cost of goods sold, break-even point, B/C ratio
subject: Articles
  topic: section
subject: cocopeat, analisis finansial, UMKM, harga pokok produksi, break even point, dan B/C ratio
  topic: keywords
creator: Muhammad Kholil Anugrah
creator: Irfan Cholid
creator: Assrorudin Assrorudin
creator: Ira Arianti
creator: A. Nova Zulfahmi
rights: Copyright (c) 2026 Muhammad Kholil Anugrah, Irfan Cholid, Assrorudin, Ira Arianti, A. Nova Zulfahmi https://creativecommons.org/licenses/by/4.0/
date: 2026-06-19
publication date: 2026-06-19
starting page: 108
ending page: 115
doi: 10.52158/jaa.v5i1.1573

Analisis Kelayakan Usaha Burger pada UMKM Burger Pelangi di Payakumang Kabupaten Ketapang
type: item
description: This study aims to analyze the business feasibility of Burger Pelangi MSME located in Payakumang, Ketapang Regency. The research employed a descriptive method using a mixed-method approach, combining quantitative and qualitative data. Data were collected through observation, interviews, and documentation. The analysis included operational costs, Cost Of Good Manufactured (COGM), revenue, profit, Break Even Point (BEP), Revenue Cost Ratio (R/C Ratio), and Benefit Cost Ratio (B/C Ratio). The results showed that the total operational cost of the business was IDR 3,812,028 per month, with a production volume of 540 products and a production cost of IDR 7,059 per product. The total monthly revenue reached IDR 5,940,000, generating a net profit of IDR 2,127,972 per month. Financial analysis indicated a BEP value of 122 products or IDR 1,342,000, an R/C Ratio value of 1.56, and a B/C Ratio value of 0.56. These findings indicate that Burger Pelangi MSME is still profitable, feasible to operate, and has the potential for further development in the future. Keywords: Business feasibility analysis, MSMEs, burger, financial aspects, business profit
subject: Articles
  topic: section
creator: Putri Nuraini
creator: Irfan Cholid
creator: Assrorudin Assrorudin
creator: Nurimansyah Nurimansyah
creator: Rois Indriawan
rights: Copyright (c) 2026 Putri Nuraini, Irfan Cholid , Assrorudin, Nurimansyah, Rois Indriawan https://creativecommons.org/licenses/by/4.0/
date: 2026-06-19
publication date: 2026-06-19
starting page: 81
ending page: 85
doi: 10.52158/jaa.v5i1.1572

Strategi Penetapan Harga Berbasis Personal Branding Pada Platform Tiktok: Studi Netnografi
type: item
description: This study aims to analyze the pricing strategies implemented by influencers in the digital era, where selling prices often exceed the intrinsic value of the product through the use of personal branding. From a management accounting perspective, this phenomenon creates a disparity between production costs (cost-based) and value-based pricing. Using a qualitative approach with netnography methods, this study explores digital consumer interactions and culture. The research data comes from netizens' comments on promotional content for the products "Risol Cucuapho" and "Donat Pinkan Mambo" on the TikTok platform. The analysis reveals three main categorizations of consumer price perception: negative, positive, and neutral. Negative perceptions arise when consumers identify an imbalance between the price paid and the physical quality of the product (perceived quality). Conversely, positive perceptions are formed when consumers internalize the added value of prestige and emotional closeness with the influencer as compensation for the premium price. These findings confirm that from a management perspective, influencer product pricing strategies no longer rely on traditional cost structures, but rather rely heavily on the influencer's capabilities in managing the intangible asset of brand image. This study concludes that management accounting in the digital era needs to expand the scope of value analysis by considering the influence of psychological and social factors in determining the fairness of prices in virtual markets. Keywords: Pricing Strategy, Personal Branding, Netnography, Consumer Value
subject: Articles
  topic: section
subject: Pricing Strategy
  topic: keywords
subject: Personal Branding
  topic: keywords
subject: Netnography
  topic: keywords
subject: Consumer Value
  topic: keywords
creator: Apolonia Emriant Meo
creator: Asti Irawati
creator: Fadhilah Fadhilah
creator: Nina Yusnita Yamin
rights: Copyright (c) 2026 Apolonia Emriant Meo,Asti Irawati ,Fadhilah ,Nina Yusnita Yamin https://creativecommons.org/licenses/by/4.0/
date: 2026-06-19
publication date: 2026-06-19
starting page: 86
ending page: 91
doi: 10.52158/jaa.v5i1.1571

Integration of ESG Principles in Social and Sustainable Entrepreneurship: An Innovative Solution
type: item
description: The key challenge facing the world today is the difficulty in harmonizing environmental and business sustainability, social responsibility, and financial success. This study aimed to tackle this issue by combining social entrepreneurship with sustainable entrepreneurship to promote the adoption of ESG (Economy, Social, and Governance) principles in creative business models. The research utilized a qualitative method through case study analysis to examine the integration of social entrepreneurship with sustainable entrepreneurship. The findings indicate that this integration can address challenges like constrained funding, profit sharing with social benefits, and enhancing environmental sustainability. Blending the benefits of each method results in a business model that is robust, resilient, and responsive to international challenges. In general, this integration aids businesses in generating lasting value while supporting the attainment of sustainable development objectives. This research determines that social entrepreneurship and sustainable entrepreneurship is a strategic approach to enhance ESG principles in business. Recommendations are offered for business owners to implement this integration idea in their business. Keywords: ESG, Sustainable, Social Entrepreneurship
subject: Articles
  topic: section
subject: ESG
  topic: keywords
subject: Sustainable
  topic: keywords
subject: Social Entrepreneurship
  topic: keywords
creator: Ida Ayu Putu Ayunda Aprilia Sugiantari
rights: Copyright (c) 2026 Ida Ayu Putu Ayunda Aprilia Sugiantari https://creativecommons.org/licenses/by/4.0/
date: 2026-06-19
publication date: 2026-06-19
starting page: 73
ending page: 80
doi: 10.52158/jaa.v5i1.1568

Kredit Usaha Rakyat, Dana Penguatan Modal, dan Modal Sendiri terhadap Peningkatan Pendapatan UMKM di Kabupaten Sleman
type: item
description: This study aims to analyze the influence of People's Business Credit, Capital Strengthening Funds, and Equity on increasing MSME income in Sleman Regency. This study used a quantitative method with purposive sampling, involving 100 business actors spread across 17 sub-districts in Sleman Regency. Data were collected through questionnaires and analyzed using multiple linear regression tests using the SPSS application. The results show that Small and Medium Enterprise Credit has a positive and significant effect on increasing MSME income, with a regression coefficient of 0,262 and a significance level of 0,048. Capital Strengthening Funds also have a positive and significant effect, with a regression coefficient of 0,286 and a significance level of 0,025. Furthermore, equity capital has a positive and significant effect on increasing MSME income, with a regression coefficient of 0,229 and a significance level of 0,031. This indicates that capital utilization, both from internal and external sources, can increase business capacity, maintain operational stability, and strengthen the competitiveness of Micro, Small, and Medium Enterprises. Keywords: People's Business Credit, Capital Strengthening Fund, Own Capital, MSME Income
subject: Articles
  topic: section
creator: Nabila Dian Utami
creator: Avininda Dewi Nindiasari
rights: Copyright (c) 2026 Nabila Dian Utami, Avininda Dewi Nindiasari https://creativecommons.org/licenses/by/4.0/
date: 2026-06-19
publication date: 2026-06-19
starting page: 65
ending page: 72
doi: 10.52158/jaa.v5i1.1565

Audit Tenure, Audit Fee and Audit Quality: The Mediating Role of Firm Size
type: item
description: Recurrent irregularities in auditing practices across the globe, Indonesia included, have intensified the call for rigorous scrutiny of the factors that shape audit quality and the integrity of financial reporting. Concurrently, the swift growth of the Islamic capital market has elevated the need for reliable and ethically grounded disclosure. Drawing on a sample of food and beverage manufacturers listed on the Indonesian Sharia Stock Index (ISSI) over the 2021–2024 window, this study examines whether audit tenure and audit fee predict audit quality, and whether firm size acts as an intermediary in those relationships. The novelty of this study lies in its exclusive focus on ISSI-listed food and beverage firms a context that has been systematically underexplored in prior audit quality research and its simultaneous treatment of firm size as a mediating variable rather than as a control or moderating variable, offering a distinct analytical contribution to the audit quality literature in the Islamic capital market setting. A positivist, quantitative design was applied, employing multiple linear regression, binary logistic regression, and path analysis. Secondary data sourced from the annual financial statements of 24 companies generated 96 firm-year observations through purposive sampling. The Big Four/non-Big Four dichotomy was used as the audit quality proxy, following DeAngelo (1981) and Lumban Gaol and Sitohang (2020), with the acknowledgment that this proxy captures reputational rather than technical quality differences. Results reveal that: (1) audit tenure exerts no statistically significant influence on audit quality; (2) audit fee positively and significantly drives audit quality; (3) firm size has no significant bearing on audit quality; (4) audit tenure does not significantly determine firm size; (5) audit fee positively and significantly predicts firm size; (6) firm size fails to transmit the effect of audit tenure onto audit quality; and (7) firm size lik…
subject: Articles
  topic: section
subject: Audit Tenure, Audit Fee, Firm Size, Audit Quality, Big Four Auditor, Islamic Capital Market, Indonesian Sharia Stock Index (ISSI)
  topic: keywords
creator: Juju Nuryanti
creator: Rd. Amar Muslih
creator: Lina Yulianti
rights: Copyright (c) 2026 Juju Nuryanti, Rd.Amar Muslih, Lina Yulianti https://creativecommons.org/licenses/by-nc/4.0/
date: 2026-06-18
publication date: 2026-06-18
starting page: 40
ending page: 51
doi: 10.52158/jaa.v5i1.1562

Pengaruh ESG Disclosure dan Kinerja Lingkungan terhadap Tax Avoidance pada Perusahaan Manufaktur BEI
type: item
description: This study aims to examine the effect of ESG disclosure and environmental performance on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange during the 2021-2024 period. This issue is important because tax avoidance may reduce corporate contributions to state revenue, while ESG practices and environmental performance have become increasingly relevant in assessing corporate accountability. The novelty of this study lies in combining ESG disclosure as an internal transparency measure and PROPER rating as a government-based environmental performance measure in the context of Indonesian manufacturing companies. This study employs a quantitative approach with an explanatory-causal design. The data used are secondary data obtained from annual reports, sustainability reports, financial statements, and PROPER ratings. The sample consists of manufacturing companies observed during the 2021-2024 period, selected using purposive sampling. The research instrument includes a documentation sheet and an ESG disclosure checklist. Data were analyzed using multiple linear regression with SPSS. The results show that ESG disclosure has a negative and significant effect on tax avoidance, with a significance value of 0.006; thus, the first hypothesis is accepted. In contrast, environmental performance has a positive and significant effect on tax avoidance, with a significance value of 0.023; therefore, the second hypothesis is rejected. These findings indicate that ESG transparency may reduce tax avoidance, while environmental performance does not necessarily reflect stronger corporate tax compliance. Keywords: ESG disclosure, environmental performance, ESG reporting, Effective tax rate, Corporate sustainability.
subject: Articles
  topic: section
creator: Magfirah Wahyu Ramadhani
rights: Copyright (c) 2026 Magfirah Wahyu Ramadhani https://creativecommons.org/licenses/by/4.0/
date: 2026-06-02
publication date: 2026-06-02
starting page: 18
ending page: 28
doi: 10.52158/jaa.v5i1.1558

Pengaruh Efektivitas dan Efisiensi Belanja Terhadap Kinerja Keuangan Pemerintah Daerah
type: item
description: This study aims to examine the influence of spending effectiveness and efficiency on the financial performance of local governments in Pohuwato Regency. The optimization of Regional Revenue and Expenditure Budget (APBD) management is a crucial factor in supporting development objectives and enhancing the quality of public services. In this regard, spending effectiveness and efficiency are considered key indicators in evaluating the success of regional financial management. This research employs a quantitative approach, with data collected through questionnaires distributed to 89 respondents consisting of local government officials and related stakeholders. Data analysis was conducted using the Structural Equation Modeling (SEM) method with the assistance of AMOS and SPSS software. The findings reveal that neither spending effectiveness nor spending efficiency has a significant effect on the financial performance of local governments. These results suggest that improvements in financial performance are not solely determined by effectiveness and efficiency in budget management, but are also influenced by other factors such as the quality of planning, supervision mechanisms, and the capacity of human resources in managing regional finances. Keywords: Spending Effectiveness, Spending Efficiency, Financial Performance, Local Government
subject: Articles
  topic: section
subject: Effectiveness, Efficiency, Financial Performance
  topic: keywords
creator: Fatma Kasim
creator: Harun Blongkod
rights: Copyright (c) 2026 Fatma Kasim, Harun Blongkod https://creativecommons.org/licenses/by/4.0/
date: 2026-06-19
publication date: 2026-06-19
starting page: 57
ending page: 64
doi: 10.52158/jaa.v5i1.1552

Analisis Break-Even Point (BEP) UMKM Bakso Goreng A.M. di Kabupaten Ketapang
type: item
description: This study aims to analyze the financial feasibility of A.M. fried meatballs MSMEs in Ketapang Regency. This study uses a qualitative descriptive method with direct observation techniques and interviews with business actors. The results of the study indicate that the total operational costs of the business are Rp38,047,000 per month, consisting of fixed costs of Rp 4.050.000 and variable costs of 23.974.000. The production volume reaches 7,200 pcs with a selling price of Rp10,000 per pc, resulting in a total revenue of Rp72,000,000 per month. The cost of production is Rp 5.284,30 per pc with a profit per pc of Rp4.715,70. The BEP value is 607 pcs per day or pcs 18.210 per month, while the B/C Ratio is 1.87. Based on these results, the A.M. Fried Meatballs business is considered feasible to run and develop. Keywords: MSME, fried meatballs, break-even analysis, operating expense, contribution margin, margin of safety.
subject: Articles
  topic: section
subject: MSME, Fried Meatballs, Break-Even Analysis, Operating Expense, Contribution Margin, Margin Of Safety.
  topic: keywords
creator: Kiki Amelia
creator: Irfan Cholid
creator: Assrorudin Assrorudin
creator: Ayu Dian Pratiwi Permatahati
creator: Rois Indriawan
rights: Copyright (c) 2026 Kiki Amelia, Irfan Cholid, Assrorudin, Ayu Dian Pratiwi Permatahati, Rois Indriawan https://creativecommons.org/licenses/by/4.0/
date: 2026-06-18
publication date: 2026-06-18
starting page: 52
ending page: 56
doi: 10.52158/jaa.v5i1.1551

Analisis Pendapatan Usaha Ubi Bakar Cilembu di Ketapang
type: item
description: Micro, Small, and Medium Enterprises (MSMEs) play a major role in boosting the regional economy and creating job opportunities. In Ketapang Regency, one of the growing businesses is Ubi Bakar Madu Cilembu Asli Sumedang owned by Mr. Tatang. The main challenge faced is the absence of proper financial records, so the owner does not yet clearly understand the amount of expenses, sales results, and whether the business is running profitably. This study aims to calculate total costs, production cost, total revenue, net profit, and the minimum sales volume required to avoid losses. This research uses a descriptive quantitative approach, collecting data through interviews, direct observation, and document review. The analysis is based on the principles of cost accounting and management accounting. The results show that the total monthly cost is IDR 43,495,666, the cost of producing one kilogram of product is IDR 27,185, total sales revenue reaches IDR 72,000,000, and the net profit earned is IDR 28,504,334. The business only needs to sell 238 kilograms per month to cover all costs, while actual sales are much higher. The benefit-cost ratio is 1.66, which indicates that this business is profitable and feasible for further development. Keywords: MSMEs, Production cost, Net profit, Break-even point, Business feasibility
subject: Articles
  topic: section
creator: Novi Pebriani
creator: Irfan Cholid
creator: Assrorudin Assrorudin
creator: Ira Arianti
creator: Rois Indriawan
rights: Copyright (c) 2026 Novi Pebriani, Irfan Cholid,Assrorudin , Ira Arianti, Rois Indriawan https://creativecommons.org/licenses/by/4.0/
date: 2026-06-08
publication date: 2026-06-08
starting page: 34
ending page: 39
doi: 10.52158/jaa.v5i1.1550

Analisis Persepsi Mahasiswa Akuntansi Terhadap Independensi Auditor
type: item
description: This study aims to analyze accounting students' perceptions of auditor independence. This study uses a qualitative method with a descriptive approach. Data collection techniques were conducted through an open questionnaire given to 6b semester accounting students as respondents. Data were analyzed using coding techniques including open coding, axial coding, and selective coding. The results of the study indicate that students have a good understanding of auditor independence as a mental attitude that is free from influence, objective, honest, and impartial. Auditor independence is considered very important because it is the basis of public trust in financial reports. Student perceptions of the condition of auditor independence in Indonesia indicate that it is generally quite good, but still faces various challenges such as business pressure, conflicts of interest, and long-term relationships with clients. Factors that influence auditor independence include audit fees, client relationships, management pressure, and the provision of non-audit services. Auditor independence can result in decreased public trust, errors in decision-making, and financial losses for users of financial reports. This study also found that professional ethics and auditing learning on campus play an important role in shaping students' understanding of auditor independence. Therefore, ongoing efforts are needed to strengthen professional ethics, improve the quality of auditing education, and enforce regulations to maintain auditor independence in the future. Keywords: auditor independence, student perceptions
subject: Articles
  topic: section
creator: Dynne Andriany
creator: Julie Theresya Pelamonia
rights: Copyright (c) 2026 Dynne Andriany, Julie Theresya Pelamonia https://creativecommons.org/licenses/by/4.0/
date: 2026-06-08
publication date: 2026-06-08
starting page: 29
ending page: 33
doi: 10.52158/jaa.v5i1.1547

Integrasi Akuntansi Lingkungan Dalam Mewujudkan Keberlanjutan Program Makan Bergizi Gratis (MBG) Pada SPPG Kalangsurya
type: item
description: This study aims to examine how environmental accounting integration can achieve sustainable implementation of the Free Nutritious Meals (MBG) program at the SPPG Kalangsurya in Karawang Regency. The research method used in this study was qualitative, utilizing interviews, observation, and documentation. The results show that practices such as waste sorting, implementing hygiene SOPs, using environmentally friendly food trays, and collaborating with the Environmental Agency reflect sound environmental accounting principles, but environmental costs have not been recorded separately. Although environmental costs have not been recorded separately, the SPPG Kalangsurya recognizes that environmental accounting is not only a compliance tool but also a sustainability strategy that can improve efficiency, reputation, and public trust in the implementation of the Free Nutritious Meals (MBG) program. The main challenges for the SPPG Kalangsurya are a lack of understanding of environmental accounting and the absence of a dedicated recording system. However, there are opportunities to achieve long-term business sustainability. Keywords: Environmental Accounting, Business Sustainability, Free Nutritious Meals
subject: Articles
  topic: section
creator: Siska Kusuma Wardani
creator: Rohma Septiawati
creator: Avincennia Vindy Fitriana
rights: Copyright (c) 2026 Siska Kusuma Wardani, Rohma Septiawati , Avincennia Vindy Fitriana https://creativecommons.org/licenses/by/4.0/
date: 2026-06-01
publication date: 2026-06-01
starting page: 10
ending page: 17
doi: 10.52158/jaa.v5i1.1546

Analisis Pengendalian Internal Berbasis COSO pada Pengelolaan Keuangan Gereja Protestan Maluku
type: item
description: This study aims to analyze the implementation of Internal Control Systems (ICS) in the financial management of the Protestant Church of Maluku (GPM) based on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework and to position it within the perspective of Accounting Information Systems (AIS). A qualitative approach with an embedded case study design was employed at the Classis and Congregation levels in Ambon. Data were collected through in-depth interviews, observation, and document analysis, and analyzed using the interactive model of Miles, Huberman, and Saldaña. The findings indicate that although GPM structurally possesses formal internal control mechanisms, their effectiveness remains limited. The control environment is dominated by trust-based governance and leadership centralization; risk assessment is not systematically documented; control activities are constrained by inadequate segregation of duties and the use of a cash-based single-entry system; and financial reporting relying solely on budget realization reports limits risk-based monitoring. The study recommends transitioning to accrual-based and double-entry accounting systems, strengthening standard operating procedures, and implementing integrated digital monitoring to enhance accountability and organizational sustainability. Keywords: COSO, internal control system, accounting information system, faith-based organization, accountability.
subject: Articles
  topic: section
subject: COSO,
  topic: keywords
subject: internal control system,
  topic: keywords
subject: accounting information system,
  topic: keywords
subject: faith-based organization,
  topic: keywords
subject: accountability
  topic: keywords
creator: Meidylisa Patty
rights: Copyright (c) 2026 Meidylisa Patty https://creativecommons.org/licenses/by-nc/4.0/
date: 2026-02-27
publication date: 2026-02-27
starting page: 1
ending page: 9
doi: 10.52158/jaa.v5i1.1524

Penilaian Persediaan Barang Dagang Beras Pada UD. Padi Emas Di Kota Ambon
type: item
description: This study aims to analyze and compare the valuation of rice merchandise inventory at UD. Padi Emas in Ambon City is grouped using the FIFO (First-In, First-Out) method. Method with periodic and perpetual recording. UD. Padi Emas is a rice trading business located at Jl. Rijali No. 29, Karang Panjang Village, Sirimau District, Ambon City, Maluku, has been operating since 2013. UD. Padi Emas is one of the key trading businesses in Ambon City, so effective inventory management is crucial for the accuracy of financial reports and informed decision-making. The objective of this research is to analyze the valuation of rice merchandise inventory at UD. Padi Emas in Ambon City. This study employs a quantitative descriptive method with a case study approach. Data was collected through observation, interviews, and literature review. The analysis was conducted using both periodic and perpetual recording systems with the First-In, First-Out (FIFO) inventory valuation method for the period of February to June 2025. The results consistently show that the ending inventory value and Cost of Goods Sold (COGS) generated by both recording methods (periodic and perpetual) using FIFO are the same, with an ending inventory value of Rp9,875,000 and COGS of Rp178,180,000. This consistency confirms that the FIFO method provides accurate and reliable inventory valuation and helps minimize the risk of damaged rice as the first goods in are sold first. While this research also analyzed the periodic method, the perpetual inventory system is highly recommended. By implementing a perpetual system, UD. Padi Emas can monitor its rice stock continuously and accurately, which will aid in more effective decision-making and inventory planning. This system also allows for the early detection of any shortages or overages of rice in the warehouse and helps in the faster identification of potential losses or fraud. Adopting the perpetual inventory system will assist UD. Padi Emas in optimally manages its …
subject: Articles
  topic: section
subject: Merchandise Inventory
  topic: keywords
subject: Method FIFO
  topic: keywords
creator: Wa Asrida
creator: Diar Muzna Tangke
creator: Tri Retno Hariyati3
creator: Wa Ode Insan
rights: Copyright (c) 2025 Wa Asrida, Diar Muzna Tangke, Tri Retno Hariyati, Wa Ode Insan https://creativecommons.org/licenses/by/4.0/
date: 2025-12-31
publication date: 2025-12-31
starting page: 179
ending page: 186
doi: 10.52158/jaa.v4i2.1487

Efektivitas Penerapan Standar Akuntansi Pemerintah tentang Transparansi Pelaporan Keuangan Desa: Pendekatan Pemodelan Persamaan Struktural
type: item
description: This study examines the effectiveness of implementing Government Accounting Standards on the transparency of village financial reporting using a Structural Equation Modeling approach involving 295 respondents from village governments in Bandung Regency and West Bandung. The analysis results indicate that human resource competence, internal control systems, information technology support, and leadership commitment significantly contribute to the effectiveness of implementing Government Accounting Standards, with an R-square value of 72.4 percent. The empirical findings confirm that the implementation of Government Accounting Standards has a positive and significant effect on the transparency of village financial reporting, mediated by improvements in the quality of financial reports.The structural model shows that the effectiveness of implementing Government Accounting Standards can explain 63.2 percent of the variation in village financial reporting transparency. Multi-group analysis reveals that village characteristics moderate the relationship between the implementation of Government Accounting Standards and transparency, while villages with higher fiscal capacity show a stronger effect. The practical implications of this study emphasize the urgency of enhancing village apparatus capacity through continuous training programs and providing adequate technological infrastructure to support the improvement of village financial management quality. Keywords: Government Accounting Standards, Financial Reporting Transparency, Structural Equation Modeling
subject: Articles
  topic: section
creator: Johanis M. Tetelepta
creator: Victor Amanusa Talakua
rights: Copyright (c) 2025 Johanis M. Tetelepta, Victor Amanusa Talakua https://creativecommons.org/licenses/by-nc/4.0/
date: 2025-12-28
publication date: 2025-12-28
starting page: 122
ending page: 130
doi: 10.52158/jaa.v4i2.1481

Hubungan Sistem Pengendalian Internal dan Akuntabilitas Pengelolaan Keuangan pada Organisasi Perangkat Daerah Jawa Barat
type: item
description: This study aims to analyze the relationship between the internal control system and the accountability of financial management in Regional Apparatus Organizations of West Java Province. The research method uses a quantitative approach with a correlational design through the distribution of questionnaires to 98 respondents from 35 OPDs with budgets exceeding 50 billion rupiah. The data analysis technique uses descriptive statistics and simple linear regression with the assistance of SPSS version 26. The results of the study indicate that the implementation of the internal control system in West Java Province OPDs falls into the good category with an average score of 4.03, while the level of financial management accountability is also in the good category with an average score of 4.04.Hypothesis testing resulted in a calculated t-value of 14.762 with a significance of 0.000, proving that the internal control system has a positive and significant effect on financial management accountability. The coefficient of determination of 0.642 indicates that the internal control system is able to explain 64.2 percent of the variation in financial management accountability. This study concludes that improving the quality of the implementation of the internal control system will enhance the accountability of regional financial management, thus continuous strengthening of the five components of the internal control system is required, especially in the aspects of monitoring and risk assessment. Keywords: Internal Control System, Accountability, Regional Financial Management
subject: Articles
  topic: section
creator: Victor Amanusa Talakua
creator: Johanis M. Tetelepta
rights: Copyright (c) 2025 Victor Amanusa Talakua, Johanis M. Tetelepta https://creativecommons.org/licenses/by-nc/4.0/
date: 2025-12-28
publication date: 2025-12-28
starting page: 131
ending page: 140
doi: 10.52158/jaa.v4i2.1480

Students’ Perceptions of Artificial Intelligence in Tax Learning
type: item
description: The use of Artificial Intelligence (AI) in higher education has increased rapidly, with many students using AI-based applications independently to support learning. In regulation-based subjects such as taxation, this practice raises concerns related to learning accuracy, relevance to local regulations, and ethical use. This study aims to examine students’ perceptions of AI use in tax learning. A qualitative descriptive approach was employed involving undergraduate accounting and taxation students at the University of Lampung and the Lampung State Polytechnic who had taken taxation courses and used AI as a learning tool. Using purposive sampling, data were collected through an online questionnaire, resulting in 143 valid responses from an estimated eligible population of 809 students. The questionnaire included Likert-scale items and open-ended questions, with qualitative data analyzed using thematic analysis. The findings indicate that students perceive AI as a helpful learning support, particularly for understanding complex tax regulations, improving learning efficiency, and supporting independent study. However, concerns remain regarding information accuracy, limited relevance to Indonesian tax regulations, overreliance on AI, and academic integrity. This study concludes that AI can support tax learning when used as a complementary tool, supported by critical use and lecturer guidance. Keywords: artificial intelligence; student perceptions; tax learning; higher education; qualitative research
subject: Articles
  topic: section
subject: artificial intelligence
  topic: keywords
subject: student perception
  topic: keywords
subject: tax learning
  topic: keywords
subject: higher education
  topic: keywords
subject: qualitative research
  topic: keywords
creator: Panca Wisesa
creator: Diajeng Fitri Wulan
creator: Rindy Dwi Ladista
creator: M. Muhayin A Sidik
rights: Copyright (c) 2025 Panca Wisesa, Diajeng Fitri Wulan, Rindy Dwi Ladista, M. Muhayin A Sidik4 https://creativecommons.org/licenses/by-nc/4.0/
date: 2025-12-29
publication date: 2025-12-29
starting page: 158
ending page: 166
doi: 10.52158/jaa.v4i2.1479

Data Driven Approach for Detecting Financial Statement Fraud
type: item
description: Financial statement fraud represents a persistent and complex threat to organizational integrity, requiring more advanced analytical tools to detect subtle accounting manipulations. To provide an evidence-based understanding of how data-driven techniques have been utilized in this domain, this study conducts a Systematic Literature Review (SLR) guided by the PRISMA framework. The review addresses two research questions: (a) what data-driven approaches have been used to detect financial statement fraud, and (b) what are the characteristics of the data, modelling methods, and evaluation metrics employed in prior studies. A structured search and screening process was executed using predefined inclusion and exclusion criteria, enabling the selection of relevant peer-reviewed studies from multiple academic databases. The included articles were further examined using meta-analysis techniques to synthesize quantitative evidence where applicable. The findings reveal that financial statement fraud detection has increasingly shifted toward machine learning, deep learning, graph-based analytics, and other advanced data-driven models capable of identifying hidden or non-linear patterns in financial reporting data. The reviewed studies employ diverse data characteristics, including financial ratios, earnings indicators, transactional records, and graph-structured relationships. Overall, this review highlights both the advancements and the methodological challenges within the field, underscoring the need for improved data quality, consistent evaluation practices, and models that balance predictive performance with interpretability for auditing applications. Keywords: Fraud, data-driven, machine learning, anomaly detection, deep learning.
subject: Articles
  topic: section
subject: fraud
  topic: keywords
subject: data-driven
  topic: keywords
subject: machine learning
  topic: keywords
subject: anomaly detection
  topic: keywords
creator: Fitriyeni Oktavia
creator: Rossy Endah Permatasari
rights: Copyright (c) 2025 Fitriyeni Oktavia, Rossy Endah Permatasari https://creativecommons.org/licenses/by-nc/4.0/
date: 2025-12-28
publication date: 2025-12-28
starting page: 152
ending page: 157
doi: 10.52158//jaa.v4i2.1472

The Role of Spiritual Auditors to Prevent Fraud in Regional Government Institutions
type: item
description: The purpose of this study is to analyze whether government internal auditors with spiritual intelligence can play a role in preventing fraud in government. This study took government internal auditors assigned to the Financial and Development Supervisory Agency (BPKP) in province level as the subject. The data analysis method used was the Structural Equation Model (SEM) with the AMOS application. The results of the study proved that spiritual intelligence has a positive and significant influence on auditor performance, auditor performance and spiritual intelligence have a positive and significant impact on fraud prevention, and auditor performance can provide a mediating effect in the influence of spiritual intelligence on fraud prevention. Keywords: Spiritual Intelligence; Auditor Performance; Fraud Prevention
subject: Articles
  topic: section
subject: Spiritual Intelligence; Auditor Performance; Fraud Prevention
  topic: keywords
creator: Helly Aroza Siregar
rights: Copyright (c) 2025 Helly Aroza Siregar https://creativecommons.org/licenses/by-nc/4.0/
date: 2025-12-14
publication date: 2025-12-14
starting page: 97
ending page: 101
doi: 10.52158/jaa.v4i2.1391

Membangun Kesiapan Professional Mahasiswa Akuntansi Melalui Praktikum Auditing Yang Terstruktur
type: item
description: This study aims to see to what extent the auditing practicum course can build professional readiness of D3 accounting students at Ambon State Polytechnic. The focus of this study is on the structure and implementation of practicums for developing skills and professional readiness, objectivity of assessment and material development. The method used is a descriptive qualitative method through structured interviews. The results of this study are that auditing practicums have a large role in students in the process of building professional readiness, where the structure and implementation of practicums can help students understand the audit process in real terms. Students feel that by taking audit practicum courses they can develop their self-confidence and skills and professional readiness in facing the world of work later. However, some students felt that there was not enough time for guidance and development of the practicum which still used the practicum book. On average, students gave suggestions that the accounting practicum could use certain applications so that in practice, students could be more applicable and really feel the atmosphere of the working world as a reliable auditor. Keywords: professional readiness, Auditing practicum
subject: Articles
  topic: section
creator: Dynne Andriany
creator: Intan Ramadhani Bin Taher
rights: Copyright (c) 2025 Dynne Andriany, Intan Ramadhani Bin Taher https://creativecommons.org/licenses/by-nc/4.0/
date: 2025-12-27
publication date: 2025-12-27
starting page: 108
ending page: 112
doi: 10.52158/jaa.v4i2.1450

Pengembangan Sistem Manajemen Keuangan Rumah Sakit Prof. DR. J.A. Latumeten Ambon Yang Terintegrasi
type: item
description: Various internal and external challenges in hospital financial management, such as high operational costs, complex insurance cost management, and so on, require good financial governance or financial management. Increasing operational costs, demands for higher accountability from regulators and patients, and the need to make quick strategic decisions, encourage hospitals to have an efficient management system. The Integrated Hospital Financial Management System (SMKRST) is a technology-based information system designed to manage, track, and analyze all financial and operational transactions within the hospital environment in a comprehensive and integrated manner. Keywords: Hospital financial operational system, hospital financial management.
subject: Articles
  topic: section
subject: Keywords: Hospital financial operational system, hospital financial management.
  topic: keywords
creator: Endri Mustofa
creator: Santika Prasandi
rights: Copyright (c) 2025 Endri Mustofa., Santika Prasandi https://creativecommons.org/licenses/by-nc/4.0/
date: 2025-12-27
publication date: 2025-12-27
starting page: 117
ending page: 121
doi: 10.52158/jaa.v4i2.1466

Model for Determining the Cost of Smoked Fish Products in determining the Selling
type: item
description: This research was conducted on MSMEs in Matani Village who produce raw fish into smoked fish through a fish smoking process. In determining the selling price, it is only based on market prices that are influenced by weather conditions and market price fluctuations at that time. In theory, to determine the selling price, one must first determine the cost of the product before determining the selling price. The cost of goods sold or production costs are all costs incurred during the production process in producing products, from raw materials to finished materials ready for sale. This research aims to produce a Model for Determining the Cost of Smoked Fish Products in determining the Selling Price of smoked fish products in order to improve the financial performance of MSMEs. The research uses a Qualitative Descriptive research method with research stages that will. The results of this study produce smoked fish production costs with 3 cost elements, namely raw material costs, direct labor costs and factory overhead costs as elements forming production costs, which are the basis for determining the selling price, by producing a Model for Determining the Cost of Smoked Fish. Keywords : Production, Price, Product, Smoked, Fish
subject: Articles
  topic: section
creator: Anita Ludia Vivian Wauran
creator: Johanes Herbert Tene
creator: Loula L .L Walangitan
creator: Nikson Sondakh
rights: Copyright (c) 2025 Johanes Herbert Tene, Anita Ludia Vivian Wauran , Loula L.L.Walangitan, Nixon Sondakh ,Alpindos Toweula https://creativecommons.org/licenses/by-nc/4.0/
date: 2025-12-27
publication date: 2025-12-27
starting page: 113
ending page: 116
doi: 10.52158/jaa.v4i2.1451

Literasi Pajak Sebagai Pemoderasi: Pengaruh E-Filling System Terhadap Kepatuhan Wajib Pajak UMKM di Kota Ambon
type: item
description: This study empirically examined the influence of e-filing system implementation on taxpayer compliance, specifically investigating the moderating effect of tax literacy on the relationship between e-filing system implementation and compliance among Micro, Small, and Medium Enterprises (MSMEs) in Ambon City. In collecting the data of this study, a survey questionnaire was administered to selected respondents using purposive sampling, based on specific research criteria. The primary analytical technique employed was Moderated Regression Analysis (MRA), utilizing a significance level of 0.05 (5%). The findings indicated that the implementation of the e-filing system has a significant positive influence on taxpayer compliance, as evidenced by the statistically significant t-statistic for the e-filing variable (p-value below the established significance level). Moreover, tax literacy significantly strengthened the positive influence of e-filing system implementation on taxpayer compliance. This moderation effect was evidenced by the statistically significant positive coefficient of the interaction term (Z*X) in the hypothesis testing results. Keywords: e-filing system, tax literacy, taxpayer compliance
subject: Articles
  topic: section
subject: e-filling system
  topic: keywords
subject: literasi pajak
  topic: keywords
subject: kepatuhan wajib pajak
  topic: keywords
creator: Aleida Marryane Tuhumena
creator: Junus Paulus Patty
rights: Copyright (c) 2025 Aleida Marryane Tuhumena, Junus Paulus Patty https://creativecommons.org/licenses/by-nc/4.0/
date: 2025-12-28
publication date: 2025-12-28
starting page: 141
ending page: 151
doi: 10.52158/jaa.v4i2.1465

Efek Moderasi Sistem Pengendalian Internal Pemerintah; Pengaruh Peran Pengawasan APIP Terhadap Kualitas Penyajian Laporan Keuangan
type: item
description: The objective of this study is to empirically investigate the effect of the role of the government’s internal supervisory apparatus on the quality of financial statement presentation, as well as to examine the moderating influence of the government’s internal control system on this relationship within the West Southwest Maluku Regency Government. Data were collected through a survey method by distributing questionnaires to selected respondents, using a purposive sampling technique. The data were analyzed employing moderated regression analysis with a significance level of 0.05. The findings indicate that the supervisory role of the internal government auditors exerts a significant influence on the quality of financial statement presentation in the West Southwest Maluku Regency Government. Moreover, the government’s internal control system is found to moderate the relationship between the supervisory role of the internal government auditors and the quality of financial statement presentation, thereby strengthening the effect within the governmental context of West Southwest Maluku Regency. Keywords: Government Internal Supervisory Apparatus; Government Internal Control System; Quality of Financial Statement Presentation
subject: Articles
  topic: section
subject: Government Internal Supervisory Apparatus; Government Internal Control System; Quality of Financial Statement Presentation
  topic: keywords
creator: Semy Pesireron
creator: Aleida Marryane Tuhumena
rights: Copyright (c) 2025 Semy Pesireron, Aleida Marryane Tuhumena https://creativecommons.org/licenses/by-nc/4.0/
date: 2025-12-31
publication date: 2025-12-31
starting page: 167
ending page: 177
doi: 10.52158/jaa.v4i2.1453