Jurnal Aplikasi Akuntansi

THE INFLUENCE OF POLITICAL CONNECTIONS ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN INDONESIA

2025-09-25T04:35:42+00:00

This study aims to analyze the link between CSR disclosure and politically connected companies. A quantitative approach utilizing multiple linear regression analysis in Stata version 17 was used to analyze the association between independent and dependent variables in all corporations registered on the Indonesia Stock Exchange from 2019 to 2023, leaving out the financial and banking sectors, resulting in 1,105 companies. This study found that the availability of political connections encourages increased CSR disclosure to strengthen relationships with stakeholders and build a positive image in the eyes of the public for the benefit of the business. This study is interesting because it focuses on a single period of the latest government regime in Indonesia as a developing country, thus enabling more consistent results that are free from potential policy bias due to leadership changes.

CONTINGENCY STUDY OF FINANCIAL FRAUD IN VILLAGES: THE ROLE OF LOVE OF MONEY, RELIGIOSITY, AND MORALITY

2025-10-15T00:48:17+00:00

Grounded in contingency theory, this study explores how religious beliefs and the love of money affect the propensity to commit fraud within the context of Village Financial Management, with morality examined as a moderating variable. Contingency theory posits that organizational behaviour and control effectiveness depend on situational factors; therefore, differences in moral standards, religious values, and financial attitudes may lead to varying tendencies toward fraudulent behaviour. The research was conducted in 64 village administrations in Sigi Regency, involving 117 village officials as respondents. SEM–PLS was used to analyze the data. The results show that love of money has a positive and significant effect on fraud tendency. In contrast, religiosity has no significant effect, indicating that religious values are not always reflected in financial behaviour. Morality also fails to moderate the impact of love of money on fraud. These findings highlight the dysfunction of authority and lack of functional separation that weaken anti-fraud efforts. The study emphasizes the need to strengthen internal control systems and cultivate ethics and integrity among village officials as part of improving accountability and supporting sustainable village development.

THE INFLUENCE OF BALANCED SCORECARD AND VALUE CHAIN ON FINANCIAL PERFORMANCE AT X UNIVERSITY SURABAYA

2025-10-29T03:14:40+00:00

This study examines the impact of the Balanced Scorecard (BSC) and Value Chain on financial performance in higher education, utilizing X University Surabaya as a case study. Unlike prior studies that analyzed these frameworks separately, this research integrates both to provide a comprehensive model of strategic and financial alignment. Using a quantitative approach with Structural Equation Modelling–Partial Least Squares (SEM-PLS), data were collected from 101 academic and administrative staff members between February and April 2025. The findings indicate that internal business processes and learning and growth perspectives have a significant impact on the value chain, whereas the financial Perspective is not significant. The customer perspective has a moderate positive effect. The value chain mediates the relationship between BSC perspectives and financial performance. These results suggest that enhancing internal efficiency, innovation, and human resource development is crucial for financial sustainability in universities.

THE ROLE OF APIP IN SUPPORTING EFFECTIVE SDGS IMPLEMENTATION AT THE LOCAL GOVERNMENT LEVEL

2025-11-02T11:27:51+00:00

This study examines the influence of the Government Internal Supervisory Apparatus (APIP) on the effectiveness of Sustainable Development Goals (SDGs) implementation in the Samarinda City Government. Using a quantitative descriptive–analytical method, data were collected from 54 respondents, comprising APIP personnel and SDGs program managers, through a Likert-scale questionnaire, complemented by secondary data on audit frequency, recommendations, follow-up rates, and budget realization. Regression results indicate that APIP’s role has a significant positive effect on the effectiveness of SDGs implementation (β = 0.57, p = 0.010), although the model’s explanatory power is modest (R² = 0.121). Triangulation confirms that stronger audit intensity and follow-up correlate with higher SDGs performance. Theoretically, this study extends the literature on public sector auditing by contextualizing APIP’s contribution to sustainable governance, positioning it as both a compliance enforcer and a driver of policy accountability. Practically, the results underscore the need to strengthen APIP’s institutional capacity through auditor competence development, the integration of SDG indicators into audit planning, and the implementation of digital monitoring systems. These findings provide a foundation for further studies using multi-variable or mixed-method approaches to capture broader institutional dynamics in achieving SDGs at the local government level.

TOWARDS AN ISLAMIC SPIRITUALITY-BASED FRAMEWORK FOR PUBLIC ACCOUNTANTS' ETHICS

2025-10-30T14:16:43+00:00

The accounting profession continues to face ethical challenges due to recurring financial scandals and the increasing complexity of digitalized auditing. This study aims to construct the ethics of public accountants from the perspective of Islamic spirituality, emphasizing akhlakul karimah (noble character) as the foundation for professional conduct. Adopting a qualitative phenomenological approach with literature-based analysis, the research employs spiritual practices such as dhikr, prayer, and contemplative reflection (tafakkur) as analytical instruments to explore the balance of reason, justice, honesty, and love in professional ethics. Data interpretation is conducted through reflective discourse analysis, allowing the integration of spiritual insights into ethical frameworks. The findings reveal that public accountants who embody these virtues cultivate a humane identity as God's stewards (khalifah), integrating spiritual awareness into ethical decision-making and professional responsibility. Such accountants not only uphold compliance but also promote love, social justice, and environmental stewardship, aligning their practice with a higher form of accountability. The novelty of this study lies in formulating a transformative ethical model that operationalizes Islamic spiritual practices into concrete analytical instruments, extending beyond previous spirituality-based ethics research. This contribution offers implications for accounting education, professional regulation, and the advancement of sustainable and ethically responsible accounting practices.

ACCOUNTING STUDENTS' PERCEPTIONS OF TAX EVASION: RELIGIOSITY AS A POTENTIAL FACTOR

2026-01-08T13:11:53+00:00

This investigation examines the influence of religiosity, tax knowledge, and tax fairness on accounting students' perceptions of tax evasion. Grounded in the Theory of Planned Behavior (TPB), this research addresses the critical role of future accountants as ethical gatekeepers. A quantitative explanatory design was employed, involving 90 accounting students from Universitas Sarjanawiyata Tamansiswa (2019–2022 cohorts) selected via purposive sampling. Data were collected through Likert-scale questionnaires and analyzed using multiple linear regression. The findings demonstrate that religiosity and tax knowledge significantly and negatively influence perceptions of tax evasion, indicating that strong spiritual anchors and cognitive proficiency enhance ethical rejection of fraudulent practices. Conversely, tax fairness was found to have a significant positive effect on perceptions of tax evasion. This "fairness paradox" suggests that while procedural justice is acknowledged, a perceived lack of distributive justice may lead students to rationalize evasion as a response to systemic mismanagement. These outcomes highlight the necessity for tax authorities to demonstrate outcome-based accountability and for educational institutions to integrate character-building frameworks, particularly Tamansiswa values, to fortify professional integrity.