AKUA: Jurnal Akuntansi dan Keuangan

Akuntansi Forensik di Era Digital: Sintesis Sistematis atas Integrasi Big Data, AI, dan Kerangka Analitik dalam Deteksi Kecurangan (2016–2025)

2025-10-30T07:55:46+00:00

This study synthesizes the development of forensic accounting research in the digital era from 2016 to 2025 using a Systematic Literature Review (SLR) guided by the PRISMA protocol. Twenty-six Scopus-indexed articles were analyzed through the Theory Context Methodology (TCM) framework to map theoretical, methodological, and contextual trends. Findings indicate that the Fraud Triangle Theory remains the dominant foundation but is increasingly integrated with Technology Organization Environment (TOE) and Resource-Based View (RBV) frameworks to explain technological adoption and organizational capability in digital forensic auditing. Thematic analysis identifies five key directions: behavioral fraud theory, AI-based digitalization, ethical governance, organizational capability, and methodological innovation. This study introduces the Forensic Accounting 4R Model (Regulation Risk Response Reinforcement), emphasizing synergy among technology, ethics, and governance in strengthening fraud prevention. Theoretically, it unifies behavioral, technological, and ethical dimensions in one conceptual framework, while practically offering insights for improving digital governance and forensic audit competence in emerging economies.

Tekanan Investor dan Tanggung Jawab Profesi: Studi Etika Akuntan pada Kasus eFishery

2025-11-25T13:26:04+00:00

This study examines violations of accounting professional ethics in the case of financial statement manipulation at eFishery, which reflects a dilemma between investor pressure and accountants’ professional responsibility. The pressure to demonstrate rapid growth and high valuation prompted management to engage in manipulative practices involving accountants in the preparation of financial reports that deviated from the principles of integrity and objectivity. The purpose of this study is to analyze the forms of ethical violations against the five fundamental principles of the Code of Ethics for Professional Accountants, integrity, objectivity, professional competence and due care, confidentiality, and professional behavior. The research employs a qualitative descriptive approach through 26 literature reviews of academic journals, reports, and accounting profession regulations. The findings indicate that ethical violations in the eFishery case are systemic, influenced by structural pressure and an organizational culture that normalizes opportunistic behavior. Analysis based on deontological, utilitarian, and agency theories confirms that such manipulative actions cannot be morally justified, as they cause long-term harm to public trust and the reputation of the accounting profession. This study emphasizes the importance of strengthening ethical awareness, moral education within the profession, and implementing internal control mechanisms and whistleblowing systems within startups as preventive measures to uphold the integrity of the accountant profession.

Evaluasi Perhitungan dan Pencatatan PPh Pasal 23 di Lembaga Nirlaba atau Organisasi Sosial yang Menggunakan Jasa Outsourcing Berkaitan dengan ISAK No 35

2026-01-05T09:26:46+00:00

This study aims to evaluate the calculation and recording of Income Tax (PPh) Article 23 in non-profit institutions or social organizations that use outsourcing services in relation to the implementation of ISAK No. 35. Using a descriptive qualitative research method, this study examines in depth the process of calculating Tax Article 23, the mechanisms of deduction, payment, and reporting, related accounting records, the level of compliance with ISAK No. 35 standards, as well as the problems and impacts of non-conformities that arise in practice. The results show that some non-profit institutions have calculated and deducted Tax Article 23 in accordance with the provisions, but there are still inaccuracies in the identification of tax objects, determination of rates, and administrative documentation. Accounting records show variations in compliance with ISAK No.35, especially related to transparency of disclosure and accountability of financial reports. In addition, there are obstacles such as limited understanding of human resources, lack of internal control systems, and minimal integration between the finance and tax departments. Inconsistencies in the management of Tax Article 23 have an impact on the potential for fiscal sanctions, decreased organizational credibility, and obstacles in presenting accurate financial reports. These findings are expected to contribute to improving tax and accounting governance in non-profit organizations so that they are more compliant with applicable tax regulations and financial reporting standards.

Pendekatan Sistem Literature Review: Peran Big Data dalam Deteksi Fraud dan Transparansi Laporan Keuangan Pasca ICoFR

2025-12-29T07:27:56+00:00

This study aims to analyze the contribution of Big Data in enhancing fraud detection effectiveness by utilizing data characteristics—volume, velocity, and variety—to identify suspicious activities with greater precision. Employing a Systematic Literature Review (SLR) method, this research synthesizes findings on techniques such as machine learning, data mining, and predictive analytics applied to detecting fraud patterns and compares their performance with conventional approaches. The results reveal that Big Data–based systems demonstrate superior accuracy, reduced false positive and false negative rates, and faster response times compared to traditional methods. The integration of Big Data with Internal Control over Financial Reporting (ICoFR) further strengthens internal control structures and improves financial reporting transparency through automated audit trail tracking. Additionally, this study identifies several challenges faced by organizations, including technical limitations, regulatory constraints, and human resource competency gaps in implementing technology-based fraud detection systems. Based on these insights, the study delivers strategic recommendations to optimize policies, technological infrastructures, and workforce capabilities to support more adaptive and responsive anti-fraud mechanisms in addressing contemporary fraud risks.

Effectiveness of STCW Standards in Navigating Digital Transformation Challenges in the Shipping Sector

2026-01-12T12:23:42+00:00

The effectiveness of the global International Convention on Standards of Training, Certification and Watchkeeping (STCW) framework remains critically uncertain amidst the rapid digital transformation (AI, IoT) in the maritime industry. This study utilized a rigorous qualitative approach involving Cross-Group Comparisons among Maritime Education and Training (MET) Lecturers, Shipping Company Experts, and Experienced Seafarers (N=30) via semi-structured interviews. The findings show that the overall effectiveness is Very Good, largely attributed to proactive, company-specific training that successfully bridges immediate gaps in e-navigation and digital logbook proficiency. However, a significant Simulator-Reality Dissonance was found regarding troubleshooting Automated Ship Systems, and Regulatory Lag was confirmed in integrating practical Cybersecurity competence (rated Moderate). The research concludes that economic motivation drives localized competence, yet this fragmentation poses risks to operational consistency and increases administrative burden, challenging social sustainability. Recommendations urge the formalization of successful local Standard Operating Procedures (SOPs) into the STCW Code and targeted investment in diagnostic simulation training.

Dampak CSR Hijau dan Investasi R&D Hijau terhadap Kinerja Keuangan melalui Penerapan Ekonomi Hijau

2026-01-02T12:28:18+00:00

This study examines the impact of Green Corporate Social Responsibility (CSR) and green Research and Development (R&D) investment on corporate financial performance through the mediating role of the green economy. The study population consisted of 228 manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period, with 72 companies selected as samples using secondary data obtained from annual reports, sustainability reports, financial reports, and PROPER ratings. Data testing was conducted using the SEM-PLS method. The results show that green CSR has a positive and significant impact on the implementation of the green economy, while green R&D investment has a negative but significant impact. Furthermore, neither green CSR nor green R&D investment has a direct impact on financial performance. The green economy actually has a negative but significant impact on financial performance, indicating the existence of a short-term cost burden from sustainable practices. These findings confirm the mediating role of the green economy and provide important input for companies and policymakers in balancing environmental responsibility with financial sustainability in emerging markets.

Pengaruh Selfefficacy, Dukungan Orang Tua, Teman Sebaya dan Biaya Pendidikan terhadap Keputusan Memilih Program Studi di Universitas PGRI Sumatera Barat

2026-01-12T12:40:00+00:00

This study aims to determine the effect of Self-Efficacy, parental support,peers, tuition feeson the decision to choose an accounting education study program at Universitas PGRI Sumatera Barat. The analysis technique used descriptive analysis and inductive analysis, namely multiple linear regression analysis with the help of Eviews12 data processing tools, the coefficient of determination (R2) and hypothesis testing using the T test and F test The results of the study: 1) There is a significant influence between self efficacy (X1) on the decision to choose a study program (Y) with a coefficient value of 0.455, tcount of 3.202> t table of 1.659. 2) There is a significant influence between parental support (X2) on the decision to choose a study program (Y) with a coefficient value of 0.261, the tcount value of 3.183> t table of 1.659. 3) There is a significant influence between peers (X3) on the decision to choose a study program (Y) with a coefficient value of 0.327, the tcount value of 3.155> ttable of 1.659. 4) There is a significant influence between education costs (X4) on the decision to choose a study program (Y) with a coefficient value of 0.181, the tcount value of 2.063> t table of 1.659. 5) There is an effect of self efficacy (X1), parental support (X2), peers (X3), and tuition fees (X4) simultaneously on the decision to choose a study program (Y) with an Fcount value of 27.83> Ftable 2.46.

Peran Penjualan dalam Memoderasi Pengaruh Biaya Produksi terhadap Laba

2026-01-05T10:22:51+00:00

This study aims to examine the effect of production costs on profit and to analyze the moderating role of sales in this relationship. A quantitative approach with a causal associative research design was employed, as this study investigates measurable relationships among variables based on company financial report data. The production cost variable was measured using the Cost of Goods Sold (COGS) ratio, profit was measured using the Net Profit Margin (NPM), and sales were used as the moderating variable. The research sample consists of 20 companies in the consumer goods sector, specifically the food and beverage subsector, listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The analytical methods applied were simple linear regression and moderation regression analysis. The results indicate that production costs have a negative and significant effect on profit, suggesting that an increase in the COGS ratio tends to reduce the Net Profit Margin. Furthermore, the moderation test results show that sales do not moderate the effect of production costs on profit. These findings imply that the efficiency of production costs is the key factor determining a company’s profitability, regardless of its sales level. Therefore, management needs to be more careful in controlling production costs by reducing raw material usage and improving labor performance. Through these efforts, companies can maintain their profitability even when production costs increase.

Pentingkah Peran Relawan Pajak dalam Mempengaruhi Peningkatan Kepatuhan Wajib Pajak Orang Pribadi?

2026-01-12T10:39:34+00:00

This study aims to examine the influence of the role of tax volunteers, tax socialization activities, and taxpayer awareness on the compliance of individual taxpayers. The sample consists of 100 individual taxpayers registered at the Semarang Tengah Tax Office, selected using a random sampling method. Data were collected through questionnaires and analyzed using SPSS version 25. The results indicate that the role of tax volunteers, tax socialization, and taxpayer awareness have a positive and significant effect on individual taxpayer compliance. These findings suggest that the presence of tax volunteers, effective tax socialization, and a high level of taxpayer awareness contribute to improved compliance among individual taxpayers. This study supports the Theory of Planned Behavior, which emphasizes the role of awareness as a form of perceived behavioral control. An individual’s behavior is influenced by the level of awareness and intention they possess. Future research is encouraged to include and examine additional variables that may affect taxpayer compliance.

Analisis Peran Strategis Konsultan Pajak X didalam Meningkatkan Efisiensi Pengelolaan Pajak dan Kepatuhan Pajak

2026-01-12T11:25:32+00:00

This study aims to analyze the strategic role of Tax Consultant X in Surabaya in improving the efficiency of tax management and tax compliance for its clients. The motivation for this study stems from the increasing complexity of tax regulations, which makes it difficult for taxpayers to understand and fulfill their tax obligations appropriately, making the decision to use a tax consultant increasingly relevant. The research method used is quantitative and descriptive, based on a survey of 43 respondents who are clients of Tax Consultant X. Data were collected using a Likert-scale questionnaire and analyzed to describe client perceptions of the effectiveness of Tax Consultant X's services. As many as 93% of respondents reported that the consultant was very helpful in tax calculations, 91% considered the consultant effective in solving tax problems, and 91% reported that the consultant helped with timely tax reporting. In addition, 75% of respondents reported an increase in tax compliance after using the consultant's services, while 88% considered the consultant to play a role in improving the efficiency of tax management. Client satisfaction and loyalty were also high, indicated by 91% of respondents who intended to use the consultant's services in the future.

Perilaku Return Saham Berbasis ESG Sebelum dan Saat Krisis: Pendekatan Model Fama-French Tiga Faktor

2026-01-12T06:57:45+00:00

This study aims to analyze the return behavior of Environmental, Social, and Governance (ESG)-based stocks in the Indonesian capital market using the Fama-French three-factor model during the pre-crisis period and during the COVID-19 pandemic crisis. The research sample includes individual stocks that were constituents of the SRI-KEHATI Index during the period from May 2017 to May 2023, with data processed on a weekly basis. The analysis method used is pooled ordinary least squares (OLS) regression with the application of robust standard errors to overcome potential violations of classical assumptions. The results show that market factors have a positive and significant effect on ESG-based stock excess returns in both periods, although their sensitivity decreases during the crisis. Company size factors were significant before the crisis but lost their significance during the crisis period, reflecting changes in investor risk preferences. Conversely, the company value factor shows a consistent and increasingly strong role during the crisis period. In addition, abnormal returns on ESG-based stocks are only found in the pre-crisis period. These findings indicate that the mechanism of ESG-based stock return formation is influenced by market conditions and emphasize the importance of adjusting ESG investment strategies in line with the economic cycle.

Pengaruh Layanan Samsat Keliling, E-Samsat, Sanksi Perpajakan dan Kesadaran terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Batang

2026-01-05T12:36:09+00:00

The level of motor vehicle taxpayer compliance is still not optimal. This is still found in motor vehicles in Batang Regency that do not pay taxes, either due to deliberate factors or administrative and technical constraints. This study aims to examine the effect of mobile Samsat services, E-Samsat, tax sanctions, and awareness on taxpayer compliance in Batang Regency. This study uses a quantitative method by conducting a sampling survey from a number of populations and using a questionnaire. The analysis tool used IBM SPSS Statistics 25. Based on the results of the study, the mobile Samsat service does not have a significant effect on taxpayer compliance. Due to the limited number of mobile Samsat units and operating hours, it is hoped that the Batang Regency government will take a policy of extending operating hours, especially on holidays. E-Samsat does not have a significant effect on taxpayer compliance. Due to the lack of socialization and impacting application access is hampered by server downtime. Taxpayers feel the procedure is too complicated, it is hoped that the Batang Regency government will hold e-Samsat socialization. Tax sanctions have a positive and significant effect on taxpayer compliance. The stricter the sanctions applied by the tax authorities, the higher the level of taxpayer compliance. Taxpayer awareness has no significant impact on taxpayer compliance, due to a lack of knowledge and understanding of the importance of taxes. Local governments must consistently support the public in improving taxpayer compliance through proactive service innovations, friendly, accountable, and customer satisfaction-oriented services.

Analisis Indikasi Manipulasi Laporan Keuangan dengan Metode Cash Flow Shenanigans pada PT FKS Food Sejahtera periode 2019-2024

2026-01-08T05:48:10+00:00

This study aims to analyze indications of financial statement manipulation using the Cash Flow Shenanigans method at PT FKS Food Sejahtera Tbk (AISA) for the 2019–2024 period. The research employs a quantitative method using secondary data derived from the company’s annual financial statements. The results indicate signs of manipulation across all three categories of Cash Flow Shenanigans. In Shenanigans No. 1, the ratios of operating cash flow to current liabilities and accounts receivable to operating cash flow show extreme fluctuations and inconsistencies between net income and operating cash flow, suggesting potential accrual manipulation. In Shenanigans No. 2, the Free Cash Flow (FCF) ratio exhibits a significantly negative pattern during 2020–2022, indicating the possible reclassification of operating expenses as investment activities. Meanwhile, in Shenanigans No. 3, the Days Payable Outstanding and inventory-to-operating cash flow ratios reveal efforts to manage payment timing and control inventory levels to enhance the appearance of operating cash flow performance. Overall, the findings reveal strong indications of cash flow shenanigans during 2020–2022, possibly triggered by the impact of the COVID-19 pandemic. Although the company’s cash flow condition improved in 2023–2024, there remain signs of manipulative window dressing practices aimed at portraying a healthier performance, which should be carefully monitored by auditors, investors, and capital market regulators.

Analisis Manajemen Laba pada PT Mayora Indah Tbk Menggunakan Model Modified Jones

2025-12-29T07:30:45+00:00

This study aims to analyze earnings management practices at PT Mayora Indah Tbk using the Modified Jones Model to measure discretionary accruals over the 2020-2024 period. A quantitative non-experimental approach was applied, drawing on secondary data from the company's annual financial statements published by the Indonesia Stock Exchange. Calculations encompassed total accruals, computed as the difference between net income and operating cash flow, followed by linear regression to derive coefficients for non-discretionary accruals, thereby yielding discretionary accruals. Findings indicate significant fluctuations in total accruals, with negative values of Rp -1,617.66 billion in 2020 and Rp -2,014.31 billion in 2023, alongside a sharp positive spike of Rp 3,531.03 billion in 2024. Non-discretionary accruals remained consistently negative, ranging from -0.174 to -0.210, indicative of normal operations. In contrast, discretionary accruals were positive throughout all years, peaking at 0.358 in 2024, suggesting potential managerial intervention to inflate performance. These results highlight earnings management risks at PT Mayora Indah Tbk, underscoring the imperative for rigorous oversight to safeguard earnings quality and stakeholder trust.

Pengaruh Workload Pressure, Skeptisme Profesional, dan Kompetensi Auditor terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan (Fraud) dengan Redflags sebagai Pemoderasi

2026-01-02T11:03:55+00:00

This study aims to examine the effect of workload pressure, professional skepticism, and auditor competence on the auditor's ability to detect fraud (FRAUD) with red flags as a moderator. This type of research is quantitative, and the population in this study are auditors working at a Public Accounting Firm in South Jakarta. The sample of this study was determined by a convenience sampling technique. To determine the minimum sample size, the researcher used the Lemme Show formula so that the total sample was 97 samples. The data analysis technique used was Structural Equation Modeling (SEM) using the SmartPLS Version 4.0 program for data processing. The results of the study indicate that there is a significant effect of workload pressure on the auditor's ability to detect fraud. There is a significant effect of professional skepticism on the auditor's ability to detect fraud. There is a significant effect of auditor competence on the auditor's ability to detect fraud. Red flags do not moderate the effect of professional skepticism on the auditor's ability to detect fraud. Red flags moderate the effect of auditor competence on the auditor's ability to detect fraud.

Analisis Kinerja Keuangan PT Medco Energi Internasional Tbk Periode 2020–2024

2026-01-12T07:43:07+00:00

This study was conducted to evaluate the financial performance of PT Medco Energi Internasional Tbk for the 2020–2024 period through the application of financial ratio analysis methods. This study uses a quantitative descriptive approach utilizing secondary data in the form of annual financial reports published by the Indonesia Stock Exchange. Analysis was conducted on liquidity, solvency, profitability, and activity ratios to assess the company's ability to meet short-term and long-term obligations, generate profits, and manage assets efficiently. The results show that the company's liquidity ratios are generally above the minimum standard, although they fluctuate. Solvency ratios indicate a relatively high level of leverage, especially at the beginning of the pandemic period, but tend to improve in subsequent years. In terms of profitability, the company has successfully experienced a significant recovery, shifting from a loss in 2020 to a profit that has consistently increased until 2024. Furthermore, activity ratios indicate an increase in the efficiency of asset utilization to support sales growth. Overall, the financial performance of PT Medco Energi Internasional Tbk shows a trend of recovery and strengthening post-COVID-19 pandemic.

Analisis Kinerja Keuangan PT Dian Swastatika Sentosa Tbk Periode 2020–2024

2026-01-12T10:12:09+00:00

This study aims to evaluate the financial performance of PT Dian Swastatika Sentosa Tbk during the 2020-2024 period through financial ratio analysis covering liquidity, solvency, profitability, and activity aspects. The method used is a descriptive quantitative approach with time series analysis techniques based on annual financial report data sourced from the Indonesia Stock Exchange. The analysis results show that although the company recorded a loss in 2020 due to the pandemic, PT Dian Swastatika Sentosa Tbk managed a rapid recovery and reached its peak performance in 2022 through acquisition and expansion strategies. Liquidity ratios showed significant strengthening in 2024, with the quick ratio reaching 219%. The company's capital structure also improved, with the debt-to-asset ratio remaining stable in the 43%-52% range since 2021. Profitability indicators (ROA, ROE, ROI, and NPM) show a stable positive trend, reflecting management's efficiency in managing assets and capital to generate profit. Overall, the company has transformed into an entity with solid financial fundamentals and sustainable growth prospects.

Pengaruh Likuiditas dan Struktur Modal terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi

2026-01-12T10:17:30+00:00

This study aims to analyze the effect of liquidity and capital structure on firm value, with profitability serving as a moderating variable, in conventional banking institutions in Indonesia. The study employs secondary data obtained from the financial statements of 47 conventional banks listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period, resulting in a total of 168 observations. Panel data regression analysis is applied, supported by the Chow test and the Hausman test to determine the most appropriate estimation model. Based on the test results, the Fixed Effect Model (FEM) is selected and adjusted using robust standard errors to address heteroskedasticity and autocorrelation issues. The moderating role of profitability is examined using Moderated Regression Analysis (MRA). The findings indicate that liquidity and capital structure have a positive effect on firm value. However, profitability is found to weaken the relationship between liquidity and capital structure and firm value. These results suggest that as profitability increases, firms tend to rely more on internal financing, thereby reducing the sensitivity of firm value to liquidity and capital structure.

A Systematic Literature Review on Ethics and Artificial Intelligence in the World of Business and Accounting (2024-2025)

2026-01-18T08:38:39+00:00

The development of Artificial Intelligence (AI) has brought fundamental transformations to business and accounting practices, improving work efficiency, analytical accuracy, and organizational governance. However, these advancements also raise critical questions regarding ethics, professional responsibility, and human resource readiness. This study aims to conduct a Systematic Literature Review (SLR) of recent literature concerning the relationship between ethics, technology readiness, and AI implementation in business and accounting contexts. The review maps empirical and conceptual studies from 2024-2025, including research conducted in Vietnam, Lebanon, and Indonesia. The findings reveal that AI adoption success is influenced by technology readiness, perceived usefulness, and ease of use, yet it also heavily depends on ethical culture and organizational governance. Previous studies tend to overlook the role of moral factors, data transparency, and ethical oversight in AI implementation. Therefore, this study emphasizes the need for integration between digital ethics and technology readiness as a foundation for sustainable AI development in business and accounting.

The Role of Information Technology in Enhancing Transparency and Relevance of Financial Reporting Values: Systematic Literature Review (2020–2025)

2026-01-18T08:31:09+00:00

The development of information technology has brought about significant transformations in global financial reporting practices. The digitalization within the domain of financial reporting, notably marked by the utilization of the extensible Business Reporting Language (XBRL) standard, Digital Financial Reporting (DFR), and big data-based disclosure systems, has become a major focus of research in the last decade. This study aims to identify trends, gaps, and future research directions regarding the role of information technology in improving the transparency and value relevance of financial reports through a Systematic Literature Review (SLR) approach to 10 international scientific articles indexed by Scopus published in the period 2020–2025. The research method used the PRISMA approach, which includes identification, screening, feasibility, and inclusion. The analysis was conducted by grouping the research results based on key themes such as corporate governance, XBRL adoption, financial information transparency, and the impact of technological advancements on the value relevance of financial information. The study's findings indicate that the use of information technology serves as a key driver in enhancing the quality, accessibility, and reliability of financial reporting. However, the effectiveness of its implementation varies across countries, depending on the readiness of infrastructure, regulations, and corporate governance. Furthermore, research gaps were identified regarding the integration of XBRL, climate change disclosure, and the concept of double materiality in sustainability reporting.This research provides an academic contribution in mapping the development of the concept of digital financial reporting and the direction of future research, particularly regarding the integration of big data-based information systems and artificial intelligence (AI) in corporate reporting

Pengaruh Good Corporate Governance dan Corporate Social Responsibility terhadap Penghindaran Pajak dengan Profitabilitas sebagai Variabel Moderasi

2025-12-20T03:17:14+00:00

This study examines food and beverage companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The research applies a quantitative approach using secondary data obtained from annual reports and corporate sustainability reports. Purposive sampling was employed to select the research sample, while data analysis was conducted using multiple linear regression and moderated regression analysis. The findings reveal that corporate social responsibility and good corporate governance significantly affect tax evasion practices. In addition, profitability, measured by Return on Assets, is proven to moderate the relationship between corporate social responsibility, good corporate governance, and tax evasion. Firms with higher profitability demonstrate stronger governance and social responsibility effects in reducing tax avoidance behavior. These results indicate that effective governance structures and increased corporate social responsibility can minimize tax evasion, particularly in highly profitable companies. This study contributes to the accounting and taxation literature and provides insights for corporate managers, regulators, and policymakers in formulating strategies to enhance tax compliance and transparency.

Sinergi Amanah dan Tawakal dalam Ketahanan Bisnis Zero-Supervision: Reflesksi Kritis Teori Agensi dan Homo Economicus

2026-01-12T11:12:07+00:00

This research examines the business phenomenon of a Zero-Supervision canteen at UIN Sunan Kalijaga Yogyakarta, which remarkably survives despite operating without formal supervision and facing daily financial losses. The research aims to analyze the synergy between Amanah (trustworthiness) and Tawakal (spiritual reliance) in sustaining business resilience (value resilience), while critically reflecting on Agency Theory and the Homo Economicus assumption. Using a qualitative single case study approach, data were collected through in-depth interviews with 13 informants—students and the canteen owner—and supported by direct observation. The findings reveal that Amanah, driven by spiritual accountability, functions as an internal control mechanism that substitutes formal supervision and significantly reduces agency costs, approaching zero-agency cost. Meanwhile, Tawakal serves as a spiritually grounded risk management strategy that enables the business owner to tolerate uncertainty and financial losses without jeopardizing business continuity. The synergy of these values forms a holistic resilience model that extends beyond financial metrics to encompass ethical, social, and spiritual dimensions. This study provides empirical evidence that spiritual capital plays a fundamental role in sustaining micro-businesses and offers a critical challenge to conventional economic models rooted solely in rational self-interest.

Pengaruh Pengetahuan Akuntansi, Skala Usaha, dan Pendidikan terhadap Penggunaan Informasi Akuntansi pada UMKM Kecamatan Sewon

2026-01-12T11:33:38+00:00

This study aims to analyze the influence of accounting knowledge, business scale, and educational background on the use of accounting information among MSME actors in Sewon District, Bantul Regency, Special Region of Yogyakarta. A quantitative approach was applied using a survey method involving 70 MSME respondents as the research sample. The collected data were processed and analyzed using multiple linear regression with the assistance of Statistical Product and Service Solutions (SPSS) version 25. The findings reveal that accounting knowledge has a positive and significant effect on the use of accounting information, indicating that the better MSME owners understand accounting principles, the more effectively they utilize such information to support decision-making processes. Conversely, business scale shows a negative and significant effect, suggesting that larger business operations may face increased complexity that limits the optimal use of accounting information. Meanwhile, educational background demonstrates no significant influence, implying that practical accounting competence plays a more crucial role than formal education in determining how accounting information is utilized. These results emphasize the importance of improving accounting literacy among MSME owners to strengthen financial management practices, enhance the accuracy of record-keeping, and support sustainable regional economic development.

Kinerja, Struktur Keuangan, dan Praktik Perataan Laba: Studi Empiris pada Perusahaan Consumer Cyclical 2020-2024

2026-01-05T12:49:29+00:00

The main focus of this study aims to observe the impact of performance, financial structure, and income smoothing practices: an empirical study of consumer cyclical companies from 2020 to 2024. The secondary data utilized in this study was derived from the companies' annual financial reports. The population includes all consumer cyclicals companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The sample of this research used purposive sampling, based on criteria pertinent to the research goals. The sample size consisted of 15 firms throughout a five-year timeframe, obtaining a sample total of 75. In this research SPSS version 27 software was utilized to assist in the data analysis process, and the method used to analyze correlation between variables is logistic regression. The findings indicate that the variables of cash holding, debt to asset ratio and net profit margin simultaneously has a significant impact on income smoothing. Partially, cash holdings and debt to asset ratio do not affect income smoothing, while net profit margin has a significant negative effect on income smoothing.

Karakteristik Ceo terhadap Penghindaran Pajak dan Kinerja Perusahaan

2026-01-29T03:12:25+00:00

This study aims to examine the effect of CEO characteristics, namely family ownership status (Family CEO) and CEO tenure, on firm performance and tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Firm performance is measured using Return on Assets (ROA) and Tobin’s Q, while tax avoidance is proxied by the Effective Tax Rate (ETR). This study employs a quantitative approach using linear regression analysis on 77 firms selected through purposive sampling, resulting in a total of 385 firm-year observations. The results indicate that Family CEO has no significant effect on ROA or Tobin’s Q, suggesting that the presence of a CEO from the controlling family does not directly influence firm profitability or market valuation. In contrast, CEO tenure has a positive and significant effect on ROA, indicating that longer CEO tenure enhances managerial capability in improving firm profitability. However, CEO tenure does not have a significant effect on Tobin’s Q, implying that CEO tenure is not a primary consideration for investors in assessing firm value. In the tax avoidance model, Family CEO has a significant negative effect on ETR, indicating that firms led by family CEOs tend to engage in more aggressive tax avoidance practices. Meanwhile, CEO tenure shows a negative relationship with ETR, suggesting an increasing tendency toward tax avoidance as CEO tenure lengthens, although the effect is not statistically significant.