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Analisis Kesuksesan Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) Modul Aset Tetap
Full text linkThe Institution Level Financial System Application (SAKTI) is a nationally mandated integrated financial system developed to strengthen transparency and accountability in Indonesia’s public financial management. This study aims to evaluate the success of implementing the Fixed Assets Module of SAKTI in working units under Directorate General of Taxes Regional Office – Central Java II, using the DeLone and McLean Information System Success Model. A qualitative case study approach was employed, involving nine informants selected through purposive sampling. Data were collected via literature review, observation, and semi-structured interviews, and analyzed through data reduction, presentation, and conclusion drawing.
The results reveal that system quality, information quality, and service quality remain constrained by issues such as data synchronization, limited training, and technical terminology comprehension. In contrast, user satisfaction and net benefits show positive outcomes, especially regarding efficiency, accessibility, and reporting accuracy. Overall, the implementation of the Fixed Assets Module is deemed moderately successful.
This study contributes to the literature by providing an in-depth qualitative evaluation of a mandatory public financial system in Indonesia, highlighting the importance of technical support enhancement, regular user training, and improved system integration to optimize the module’s performance and sustainability
The Economic Impact of Tourism and Infrastructure Development on Local Community Income: Case Study of Sembalun Tourism Destination
No full textABSTRACT
This study aims to explore the economic impact of tourism development and infrastructure development on the welfare of local communities in Sembalun Village. The research method used is a quantitative approach with a descriptive design. The variables analyzed include tourism economy and infrastructure development as independent variables, and local community income as the dependent variable. Data were collected through a survey using a questionnaire with random sampling technique, with a sample of 100 respondents. The results showed that the tourism economy sector contributed 61.7% to the increase in community income, while infrastructure development contributed 23.3%. Simultaneously, the two variables contributed 47.9% to community income. The findings are expected to contribute to the development of sustainable and equitable tourism policies, as well as provide useful perspectives for stakeholders in formulating tourism and infrastructure-based regional development strategies. Based on the research results, it is imperative for the government and stakeholders to strengthen investment in the tourism sector as well as mutually supportive infrastructure development. Improved facilities and quality of public services, such as accessibility, transportation infrastructure, as well as the development of tourist attractions, will accelerate local economic growth and improve community welfare. Therefore, collaboration between tourism development and infrastructure development is a crucial factor in realizing sustainable and inclusive regional development.
Keywords: Tourism economy, infrastructure development, local community income, Sembalun, economic developmen
Corporate environmental ethics as a catalyst: Strengthening green innovation for sustainable competitive advantage
Full text linkThis study empirically evaluates the influence of green intellectual capital, green innovation, and environmental management on green competitive advantage, with corporate environmental ethics as a moderating variable. The associative hypothesis-testing method was used on primary data from a survey, distributing questionnaires to all employees of 238 industrial companies and 30 industrial companies in Indonesia, using purposive sampling, and the data were analyzed using the SEM method in AMOS software. Achieving Green competitive advantage through environmentally conscious human resources, strong corporate ethics, green structural and relational capital management, and sustainable organizational culture, although integrated implementation, is still a challenge in Indonesia. This research implication Incorporates environmental ethics, cultivates sustainable human resources, executes sustainability strategies, and emphasises the triple bottom line to attain a green competitive advantage; furthermore, the government can facilitate this through incentives, regulations, and the promotion of environmental awareness
Financial Independence, Accountability, Transparency, and Their Influence on Local Government Corruption in Sumatra Provinces
Full text linkThis study aims to analyze financial performance, accountability, and transparency in reducing corruption practices in Indonesia, particularly in provincial governments on the island of Sumatra. This study uses secondary data, namely Audit Reports (LHP), as well as corruption level data obtained from the Supreme Court website, with a sample of 10 city governments selected based on specific criteria (purposive sampling). A total of 50 observations were made from 2019 to 2023. Financial performance (independence ratio) had a significant effect on the level of corruption with a significance value of 0.0000 (<0.05) and a positive regression coefficient of 30.548, while accountability and transparency did not show a significant effect. This indicates that the higher the financial performance (independence ratio), the higher the level of corruption tends to be. Higher accountability does not necessarily reduce the level of corruption. Transparency of local government financial reports (LKPD) does not affect the level of government corruptio
Persepsi Akuntan Pajak terhadap Transisi Digitalisasi Perpajakan: Studi Fenomenologi pada Implementasi Coretax
Full text linkThe implementation of the Coretax Administration System represents a major stage in the digital transformation of tax administration in Indonesia, aimed at enhancing efficiency, transparency, and tax compliance. However, the initial phase of Coretax implementation has been accompanied by technical disruptions that directly affect professional users of the system. This study aims to explore how tax accountants perceive and make sense of the transition toward digital tax administration through the implementation of Coretax. Using a qualitative phenomenological approach, the study examines the lived experiences of tax accountants who are directly involved in operating the system. Data were collected through semi-structured, in-depth interviews with three tax accountants and analyzed using the NHCEI phenomenological framework (noema, noesis, epoche, and eidetic reduction), combined with thematic analysis. The Slippery Slope Framework was employed as an interpretive conceptual lens to understand perceptions of power and trust toward the tax authority. The findings indicate that Coretax implementation generates an initial adaptation phase requiring substantial technical and procedural adjustment, reshapes work practices toward greater planning and caution, and strengthens perceptions of system-based oversight. Power is experienced through data traceability and limited correction flexibility, while trust develops gradually through procedural clarity and reporting certainty, yet remains contingent on the quality of technical performance. The study concludes that digital tax administration through Coretax reconfigures the relationship between tax accountants and the tax authority, which is experienced through a dynamic interaction between power and trust embedded in everyday professional practice
Pengaruh Pengungkapan Lingkungan, Sosial, dan Tatakelola (ESG) dan Green Accounting terhadap Nilai Perusahaan
Full text linkSustainability aspects are increasingly emphasized in modern business practices, including among companies listed on the Indonesia Stock Exchange. This development has been well supported by the launch of the ESG Leaders Index, which consists of 30 companies with strong sustainability performance. The implementation of Environmental, Social, and Governance (ESG) practices and green accounting not only serves as compliance with regulatory requirements but also acts as a signal to investors regarding a company’s commitment to sustainability. This study aims to analyze the influence of ESG Disclosure (Environmental, Social, and Governance), as well as green accounting, on firm value among companies included in the ESG Leaders Index for the 2022–2024 period. A quantitative approach is employed using panel data regression with the Fixed Effect Model with GLS cross-section transformation. The results reveal that environmental disclosure has a significant negative effect on firm value, social disclosure has a significant positive effect on firm value, governance disclosure has a significant positive effect on firm value, and green accounting shows no significant effect on firm value. These findings indicate that investors have begun to incorporate sustainability aspects as an important consideration when making investment decisions
Analisis Determinan Opini Audit Going Concern: Peran Komite Audit, Kualitas Audit, dan Debt to Asset Ratio pada Perusahaan Industri Dasar dan Kimia di BEI Periode 2020–2023
Full text linkIsu going concern tetap krusial pascapandemi ketika perusahaan menghadapi tekanan likuiditas dan volatilitas biaya input. Artikel ini menganalisis determinan opini audit going concern dengan menelaah peran komite audit, kualitas audit (afiliansi Big Four), serta debt-to-asset ratio (DAR) pada perusahaan industri dasar dan kimia di Bursa Efek Indonesia periode 2020–2023. Desain penelitian kuantitatif kausal-komparatif digunakan dengan regresi logistik biner karena variabel dependen bersifat dikotom (GC = 1; non-GC = 0). Sampel terdiri dari 45 perusahaan (purposive sampling) dengan sumber data dari laporan keuangan auditan dan annual report. Hasil utama menunjukkan bahwa DAR berasosiasi positif dan signifikan terhadap probabilitas penerbitan opini going concern (? = 3,476; Sig. = 0,018), sedangkan komite audit dan kualitas audit memiliki asosiasi yang tidak signifikan. Nilai Nagelkerke R² = 0,421 dan Hosmer–Lemeshow Sig. = 0,672 menandakan kecukupan goodness-of-fit. Temuan menegaskan dominasi indikator solvabilitas dibandingkan mekanisme tata kelola atau reputasi auditor pada konteks sektor padat modal. Implikasi kebijakan mencakup kebutuhan penguatan struktur modal, aktivasi komite audit yang substantif, dan peningkatan independensi auditor dalam konteks standar SA 570
Memaknai reliabilitas temuan audit berbasis machine learning: perspektif epistemik auditor dalam praktik audit modern
Full text linkPerkembangan machine learning telah mengubah praktik audit modern dari pendekatan berbasis sampling menuju audit berbasis analitik algoritmik. Meskipun teknologi ini menjanjikan peningkatan efisiensi dan kemampuan deteksi anomali, masih terdapat pertanyaan mendasar mengenai bagaimana auditor memaknai reliabilitas temuan audit yang dihasilkan oleh algoritma, terutama ketika proses pengambilan keputusan sistem bersifat black box. Penelitian ini bertujuan untuk mengkaji bagaimana auditor membangun, menegosiasikan, dan mempertahankan makna reliabilitas temuan audit berbasis machine learning dalam kerangka legitimasi epistemik dan identitas profesional.Penelitian ini menggunakan pendekatan kualitatif dengan metode Interpretative Phenomenological Analysis (IPA) untuk mengeksplorasi pengalaman subjektif auditor dalam berinteraksi dengan temuan audit berbasis algoritma. Data diperoleh melalui wawancara mendalam terhadap delapan auditor dengan latar belakang pengalaman profesional yang beragam, mulai dari auditor junior hingga auditor senior dan manajerial. Analisis dilakukan secara idiografis untuk mengungkap tema-tema interpretatif yang merefleksikan cara auditor memahami, menerima, maupun meragukan reliabilitas hasil algoritma dalam praktik audit. Hasil penelitian menunjukkan bahwa reliabilitas temuan audit berbasis machine learning tidak dipahami auditor semata-mata sebagai akurasi teknis sistem, melainkan sebagai konstruksi makna yang berkaitan erat dengan transparansi epistemik, professional judgment, dan legitimasi peran auditor sebagai pengambil keputusan. Auditor dengan literasi teknologi yang lebih tinggi cenderung memandang algoritma sebagai sarana penguatan legitimasi profesional, sementara auditor berpengalaman mengekspresikan skeptisisme yang berakar pada ketidakpastian epistemik dan perlindungan identitas profesional. Temuan ini mengindikasikan bahwa penerimaan machine learning dalam audit berada pada fase transisi, di mana algoritma diintegrasikan sebagai alat pendukung keputusan, bukan pengganti penilaian profesional. Penelitian ini memperluas literatur algorithmic auditing dengan menegaskan bahwa reliabilitas temuan audit berbasis algoritma merupakan fenomena sosial-epistemik, bukan sekadar persoalan performa teknis. Implikasi penelitian ini menekankan pentingnya pengembangan explainable AI, pembaruan standar audit, serta peningkatan kompetensi auditor agar adopsi machine learning selaras dengan nilai profesional dan akuntabilitas audit
The Influence of Board Characteristics on Carbon Emission Disclosure in Indonesia and Malaysia
Full text linkThe primary objective of this research is to investigate the extent to which specific attributes of the board of directors affect Carbon Emission Disclosure (CED) practices within energy firms across Indonesia and Malaysia. The research population comprises all energy companies listed on the Indonesia Stock Exchange and Bursa Malaysia during the period 2022–2024. Using a purposive sampling method, the samples were selected based on specific criteria, primarily the accessibility of sustainability and annual reports and the completeness of the data required for the analysis, resulting in 119 firm-year observations. This study adopts a quantitative approach and employs multiple linear regression to analyze the effects of foreign board members, female board members, board expertise, and board educational background on CED. Data analysis was conducted using SPSS version 24, preceded by descriptive statistics and classical assumption tests. The results indicate that board characteristics jointly have a significant effect on Carbon Emission Disclosure. To some extent, female board members, board expertise, and board educational background have a positive and significant influence on the depth and measurability of carbon emission disclosure. In contrast, the presence of foreign board members shows a positive but insignificant effect on CED. These findings imply that variations in Carbon Emission Disclosure are more strongly driven by board attributes closely related to monitoring capacity and internal reporting processes. This study concludes that strengthening internal board characteristics is crucial for enhancing the quality of Carbon Emission Disclosure in energy-sector companies in Indonesia and Malaysia
Determinants of Credit Fraud Detection: The Role of Human Resource Performance, Credit Supervision, and Internal Control in Islamic Microfinance Institutions: en
Full text linkThis study was conducted to determine and analyze the effect of fraud detection on loan performance at BMT An-Najjah in Central Java because many banks and cooperatives have committed fraud such as fictitious loans, the testing in this study is with three variables tested: human resource performance, credit supervision, and SPI, which can affect the level of fraud detection on loan performance. This research method uses the correlation method, namely the relationship of influence, The sample in this study consisted of 36 respondents who were employees of BMT An-Najjah, selected using the purposive sampling method. The data analysis technique used in this study is quantitative analysis using the Smart PLS version 3 statistical data processing application. The results of this study indicate that there is a positive effect of human resource performance with a p-value of 0.000 on fraud detection of loan performance at BMT An-Najjah in Central Java, while the credit supervision variable p-value of 0.861 and SPI p-value of 0.281 have no impact on fraud detection of loan performance