Jurnal Aplikasi Akuntansi

BUILDING HIGH-QUALITY LOCAL GOVERNMENT FINANCIAL STATEMENTS: UNRAVELING THE IMPACT OF GOVERNMENT INTERNAL CONTROL SYSTEM AND ORGANIZATIONAL COMMITMENT

2025-06-03T05:40:06+00:00

The low quality of Local Government Financial Statement (LKPD) may lead to false decision-making that declines public trust. This research examines the effect of the Government Internal Control System (SPIP) on the LKPD quality involving organizational commitment as a moderating variable. The study was conducted in Bulungan Regency, with a sample consisting of financial department employees. This study applies a quantitative approach and utilizes SPSS software for hypothesis testing. The study's results prove that SPIP positively influences the quality of LKPD, while organizational commitment does not moderate the correlation between SPIP and LKPD. Although various studies have examined similar topics, the findings remain inconsistent. The absence of similar research in Bulungan Regency positions this study to provide a new perspective and serve as a valuable reference for other regions with comparable characteristics. In addition, this study aims to enrich the relevance of agency theory in the public sector and serve as a basis for optimizing LKPD quality by reinforcing the effective implementation of each SPIP component.

THE INFLUENCE OF SKEPTICISM, AUDITOR EXPERIENCE, AND PROFESSIONAL ETHICS ON FRAUD DETECTION

2025-05-21T05:35:32+00:00

This study examines the effect of skepticism, auditor experience, and professional ethics on fraud detection. The variables used are skepticism, auditor experience, and professional ethics as independent variables, and fraud detection as the dependent variable. This study uses primary data from a questionnaire submitted by distributing questionnaire links to auditors. The sample was 112 auditors who worked at the Public Accounting Firm in South Jakarta—data processing and analysis methods using Partial Least Squares (PLS). The results of this study indicate that skepticism and professional ethics have a positive and significant effect on fraud detection, while auditor experience does not affect fraud detection. This shows that auditors who have skepticism and apply professional ethics when carrying out their duties can detect fraud. This research implies that increasing auditor skepticism, experience, and ethics needs to be a focus in recruitment, training, and higher education curriculum to increase the effectiveness of fraud detection.

BIBLIOMETRIC INSIGHTS INTO EARNINGS MANAGEMENT: TRENDS AND FUTURE DIRECTIONS

2025-07-05T00:47:08+00:00

This study presents a bibliometric analysis of earnings management research over 1994–2024, exploring trends, key contributors, and future directions. Using Scopus as the primary database, 1,481 studies were analyzed through VOSviewer and Biblioshiny R to map collaborations, co-citation networks, and thematic evolutions. The findings reveal a 17.79% annual growth rate, with central themes such as corporate governance, discretionary accruals, and audit quality remaining pivotal. Emerging topics, including ESG integration, gender diversity, and the impact of COVID-19, demonstrate the field’s adaptability to contemporary challenges. Future research should explore advanced technologies like AI and blockchain, global regulatory harmonization, and the long-term impacts of real earnings management. The study’s novelty lies in its integrative approach, providing a decade-spanning thematic analysis and bridging traditional concepts with modern challenges. This framework serves as a valuable resource for academics, practitioners, and policymakers addressing financial reporting complexities in a globalized economy.

TECHNICAL EFFICIENCY ASSESSMENT OF PUBLIC HEALTH CENTERS IN MATARAM CITY: A DEA APPROACH (2021-2023)

2025-07-09T00:38:49+00:00

This study examines the efficiency of public health centers (PHCs) in Mataram City between 2021 and 2023 using Data Envelopment Analysis (DEA). An output-oriented Constant Returns to Scale (CRS) model was applied to 11 PHCs—five inpatient and six non-inpatient—to assess how efficiently they utilize inputs such as health workers, support staff, operational budgets, population served, and bed capacity to deliver outputs like outpatient visits, immunization coverage, family planning services, and inpatient admissions. Efficiency scores were calculated using DEAP 2.1 software. The findings reveal that several PHCs, including Cakranegara, Tanjung Karang, Ampenan, and Karang Taliwang, consistently achieved optimal efficiency (score: 1.000), while others, such as Selaparang and Karang Pule, showed room for improvement. These disparities indicate opportunities for targeted operational enhancements and better resource reallocation. The study provides actionable benchmarks for underperforming PHCs, supporting data-driven decisions and the implementation of performance-based budgeting, particularly in the context of public sector accountability and healthcare optimization.

FACTORS INFLUENCING INDONESIAN ACCOUNTING STUDENTS' PERCEPTION OF SAFE HAVEN INVESTMENTS

2025-06-06T11:46:16+00:00

This study aims to identify and analyze the factors that influence the perception of Accounting students in Indonesia towards safe haven investments in the context of global economic uncertainty due to the US-China trade war. Continued economic uncertainty encourages investors to seek hedging instruments, but the understanding of the younger generation as prospective financial practitioners towards safe havens is still limited. This explanatory quantitative study uses primary data from 168 accounting students through a structured questionnaire. Data analysis uses Structural Equation Modeling with Partial Least Squares (SEM-PLS) to test the effect of financial knowledge level, investment experience, risk tolerance, and exposure to market information on safe haven perceptions. The results show that the level of financial knowledge has the most significant positive effect on safe haven perceptions, followed by investment experience and exposure to market information, which also have a positive impact. Conversely, risk tolerance has a significant adverse impact on safe haven perceptions. The research model explains 54.7% of the variance in safe haven perceptions with good predictive relevance. These findings imply the need to strengthen financial literacy and experiential learning in the accounting curriculum to prepare graduates with a comprehensive understanding of investment risk management in an era of global economic uncertainty.

ESTABLISHING ENVIRONMENTAL ACCOUNTABILITY THROUGH PUBLIC ACCOUNTING IN THE SDGs AGENDA OF THE GOVERNMENT OF MAKASSAR CITY

2025-07-04T08:07:54+00:00

This study aims to explore the readiness of the Makassar City Government in building environmental accountability through implementing public sector accounting within the framework of the Sustainable Development Goals (SDGs), while addressing the gap in existing studies related to environmental accounting and the SDGs. Using a qualitative case study approach, data were collected through in-depth interviews, document analysis of the 2021–2026 SDGs Regional Action Plan (RAD SDGs), and participatory observation. The findings reveal that although Makassar City has established a relatively well-structured SDGs planning framework and demonstrated initial commitment through budgeting and strategic programs, the budget allocation for environmental issues remains limited, approximately 3% compared to other sectors. This highlights a legitimacy gap between the city's green rhetoric and the actual implementation of fiscal policy. The lack of community and external stakeholder involvement hinders participatory and sustainable governance. This study recommends the integration of environmental accounting into public decision-making and strengthening substantive accountability principles to address transparency and legitimacy challenges in local SDG implementation.

INTEGRATION OF TECHNOLOGY-BASED INTERNAL CONTROL SYSTEMS TO MINIMIZE THE RISK OF BAD DEBTS IN MICRO CREDIT PROGRAMS

2025-08-18T07:59:32+00:00

This study aims to conduct an in-depth analysis of integrating technology-based internal control systems to minimise the risk of bad debts in micro credit programs. This study is a qualitative case study at Bank X, as it is one of the state-owned banks with the highest disbursement of micro credit loans in Indonesia. Data collection techniques included in-depth interviews, participatory observation, documentation, and literature review, which were analysed through the reduction stages, data display, and conclusion. The research results indicate that using technology in Bank X's monitoring and evaluation system has significantly impacted the effectiveness of managing the bad debt risk. Technology enables real-time monitoring processes, accelerates claim submissions and verifications, and enhances the accuracy of the data required for decision-making processes. Challenges in technology implementation include inter-institutional system integration and customer digital literacy issues. Continued efforts to strengthen the internal control system through digitalisation maintain the quality of credit disbursement and demonstrate readiness to address the risks inherent in national-scale productive financing programs. Further research could be conducted at multiple research sites to identify differences between entities that have implemented technology and those that have not. This study contributes to filling a gap in research that examines the practical integration of technology in bank internal control to lower the risk of bad debts.

THE IMPLICATION OF GREEN ENTREPRENEURSHIP AND GREEN INNOVATION TO ENHANCE SMES' PERFORMANCE

2025-08-08T09:27:28+00:00

This study looks into how starting businesses with eco-friendly ideas and creating new green technologies can affect the success of small and medium-sized enterprises. The research was conducted using quantitative and direct survey methods with a sample of 103 MSMEs. After evaluating model fit, hypothesis testing procedures were performed using Structural Equation Modeling (SEM). Throughout the study timeframe, the impact of green entrepreneurship on green innovation was significant. Nonetheless, no statistical correlation was found between green entrepreneurship and the performance of MSMEs. This research discovered that green entrepreneurship positively and significantly influences green innovation. Nevertheless, this effect did not affect the performance of MSME businesses. Numerous studies demonstrate that adopting sustainable business practices can enhance the performance of MSMEs. Conversely, the findings show a significant effect of green innovation on achieving MSMEs. The implications of this research are a reference for MSMEs. They can use this to improve their performance and have a competitive advantage.

BOARD GENDER, EDUCATION, AND SIZE: CAN THEY SUPPRESS TAX AVOIDANCE?

2025-08-08T09:31:45+00:00

The characteristics of the Board of Directors are crucial in shaping a company's strategic decisions, including tax-related policies. This research analyzes the effect of board size, directors' educational background, and gender diversity on tax avoidance. The energy sector is important because of its strategic contribution to the economy, and to explore how internal governance, particularly the board of directors, may influence tax avoidance practices within this industry. The study focuses on energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2023, with the sample selected through purposive sampling, and the data were analyzed using a panel data regression approach to examine the relationships among the variables. The findings indicate that the gender diversity, educational background of directors, and board size do not significantly affect tax avoidance.