https://journal.yp3a.org/index.php/akua/issue/feed AKUA: Jurnal Akuntansi dan Keuangan 2025-04-20T00:00:00+00:00 Romindo jurnal.akua@gmail.com Open Journal Systems <table style="height: 50px; vertical-align: middle; border-bottom: 3px solid #ffffff; background-color: #00ffff; width: 100%; border: 0px solid black; box-shadow: 1px 1px 5px 2px;" border="0" width="100%" rules="none"> <tbody> <tr> <td width="175" height="100"><img src="https://journal.yp3a.org/public/site/images/adminjurnal/cover-akua-e57bd23fe68316278c3904242ff07026.jpg" alt="" width="1000" height="1415" /></td> <td> <table class="data" border="0" width="100%"> <tbody> <tr valign="top"> <td width="30%"><strong>Journal Title</strong></td> <td>:</td> <td width="70%">Jurnal Akuntansi dan Keuangan</td> </tr> <tr valign="top"> <td width="30%"><strong>Language</strong></td> <td>:</td> <td width="70%">Indonesia</td> </tr> <tr valign="top"> <td width="30%"><strong>e-ISSN</strong></td> <td>:</td> <td width="70%"><a href="https://issn.brin.go.id/terbit/detail/20220110590932619" target="_blank" rel="noopener"><span style="color: #000000;">2809-851X</span></a></td> </tr> <tr valign="top"> <td width="30%"><strong>p-ISSN</strong></td> <td>:</td> <td width="70%"><a href="https://issn.brin.go.id/terbit/detail/20220117170997454" target="_blank" rel="noopener"><span style="color: #000000;">2810-0735</span></a></td> </tr> <tr valign="top"> <td width="30%"><strong>Frequency</strong></td> <td>:</td> <td width="70%">4 issues per year (January, April, July and October)</td> </tr> <tr valign="top"> <td width="30%"><strong>Publisher </strong></td> <td>:</td> <td width="70%">Yayasan Pendidikan Penelitian Pengabdian Algero</td> </tr> <tr valign="top"> <td width="30%"><strong>DOI </strong></td> <td>:</td> <td width="70%"><a href="https://doi.org/10.54259/akua"><span style="color: #000000;">doi.org/10.54259/akua</span></a></td> </tr> <tr valign="top"> <td width="30%"><strong>Citation Analysis</strong> </td> <td>:</td> <td width="70%"><a href="https://scholar.google.com/citations?user=u46zmaIAAAAJ&amp;hl=id" target="_blank" rel="noopener"><span style="color: #000000;">Google Scholar</span></a></td> </tr> <tr valign="top"> <td width="30%"><strong>Editor-in-chief</strong></td> <td>:</td> <td width="70%">Romindo</td> </tr> <tr valign="top"> <td width="30%"><strong>Email</strong></td> <td>:</td> <td width="70%">jurnal.akua@gmail.com</td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <p align="justify"><strong>Jurnal Akuntansi dan Keuangan</strong> yang disingkat <strong>AKUA</strong> adalah Jurnal yang diterbitkan empat kali setahun pada bulan Januari, April, Juli dan Oktober oleh Yayasan Pendidikan Penelitian Pengabdian Algero. Jurnal ini merupakan jurnal yang dapat akses secara terbuka bagi para Peneliti, Dosen dan Mahasiswa yang ingin mempublikasikan hasil penelitiannya di bidang akuntasi dan keuangan.</p> <p align="justify"><strong>Jurnal Akuntansi dan Keuangan </strong>mengundang manuskrip tentang berbagai topik selain bidang fungsional akuntansi dan keuangan, seperti: pasar sekuritas, akuntansi manajemen, sistem informasi akuntansi, audit, perpajakan dan berbagai topik yang relevan dalam bidang akuntansi dan keuangan.</p> https://journal.yp3a.org/index.php/akua/article/view/4185 Factors That Influencing Interest in Implementing Accounting Through Digital Financial Recording 2025-04-05T04:11:52+00:00 Muhammad Syahrul Mubarok 32421031.mhs@unusida.ac.id Achmad Wicaksono wicaksono405.akn@unusida.ac.id Kafidin Muzakki kafidinmuzakki.akn@unusida.ac.id Chairil Anwar chairilanwar.akn@unusida.ac.id <p><em>Research Objectives: The purpose of this study is to analyze the influence of accounting knowledge, subjective norms and control perspectives on interest in implementing accounting through digital financial recording in MSMEs in Kepadangan village. Design/methodology/approach: To answer the hypothesis about this see, the statistical analysis method used is to apply multiple linear regression. Research Findings: The population in this study is all MSME actors in Kepadangan Village whose commercial business is within the scope of the cooperative office totaling 208 MSMEs. The slovin formula is the calculation used in determining this sample, the sampling method is simple random sampling so that the sample amounts to 68 MSMEs. The result of this observation is that accounting knowledge and behavioral control perspectives have a positive influence on interest in carrying out accounting through virtual economy information. Meanwhile, subjective norms have no effect on hobbies in the use of accounting through virtual programs. Limitations and implications of the research: </em><em>This study is predicted to provide consideration for MSME actors in Kepadangan Village that with adequate expertise and experience in the field of accounting, they can use accounting information well and can produce monetary evaluations so that monetary records can be recorded properly</em></p> 2025-04-20T00:00:00+00:00 Copyright (c) 2025 Muhammad Syahrul Mubarok, Achmad Wicaksono, Kafidin Muzakki, Chairil Anwar https://journal.yp3a.org/index.php/akua/article/view/4197 Strategi Pengendalian Biaya dan Hambatan Adaptasi Akuntansi Manajemen pada UMKM Makanan Olahan di Tangerang Selatan 2025-04-07T03:32:19+00:00 Yandi Asmana yandi@stieganesha.ac.id <p><em>Small and medium-sized enterprises (SMEs) in the processed food sector in South Tangerang face complex challenges in cost control due to raw material price fluctuations, urban market competition, and logistical constraints. This qualitative phenomenological study examines the strategies and barriers in adapting management accounting systems among 15 SMEs partnered with STIE Ganesha (January–March 2025). Data were collected through in-depth interviews, participatory observation, and document analysis, then analyzed thematically. Findings reveal three key strategies: (1) collective raw material procurement (15–20% cost efficiency), (2) flexible labor allocation, and (3) use of simplified cost-of-goods-sold (COGS) applications. However, 60% of SMEs struggled to integrate overhead costs into bookkeeping due to limited accounting literacy and the absence of structured systems. These findings enrich contingency theory by demonstrating the misalignment of traditional accounting systems with the dynamics of urban SMEs. The study recommends developing mobile-based accounting training modules, fostering university-government collaboration for digital tool provision, and implementing sustained mentoring programs. A key limitation is the sample’s restriction to campus-partnered SMEs.</em></p> 2025-04-20T00:00:00+00:00 Copyright (c) 2025 Yandi Asmana https://journal.yp3a.org/index.php/akua/article/view/4199 The Influence of Sharia Financial Literacy, Risk Perception, and Social Influence on Sharia Financial Inclusion of Gen Z: The Role of Interest Mediation 2025-04-08T04:01:50+00:00 Ridho Alamsyah ridoalamsyah2003@gmail.com Suhardi Suhardi mashardy@gmail.com Effendi Sugianto efendisugiuin@gmail.com <p><em>This study analyzes the role of interest mediation in the relationship between Islamic financial literacy, risk perception, and social influence on Islamic financial inclusion in Generation Z. This study uses a quantitative approach with a survey method of 310 Gen Z respondents in Bangka Belitung. The analysis was conducted using Structural Equation Modeling (SEM) to test the relationship between variables, including the role of interest mediation in encouraging Islamic financial inclusion. The results of the study show that interest plays a significant mediator in the relationship between Islamic financial literacy and Islamic financial inclusion. Islamic financial literacy has a positive impact on interest, which in turn increases Islamic financial inclusion. However, risk perception negatively impacts interests, which hinders Islamic financial inclusion. Conversely, social influence has a direct positive impact on Islamic financial inclusion without the need to be mediated by interest. The implications of this study show the need for Islamic financial literacy education in the form of interactive digital and product transparency to reduce risk perception. In addition, the use of social influence through communities and technology-based incentives can increase interest in Islamic financial products.</em></p> 2025-04-20T00:00:00+00:00 Copyright (c) 2025 Ridho Alamsyah, Suhardi Suhardi, Effendi Sugianto