JAZ : Jurnal Akuntansi Unihaz merupakan Jurnal Ilmiah yang mempublikasikan hasil-hasil penelitian empiris, studi teoritis dan pemikiran kritis dalam bidang akuntansi meliputi akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, perpajakan, auditing, dan sistem informasi akuntansi. Dalam proses review artikel, Jurnal JAZ menerapkan sistem penelaahan tertutup dua arah (double-blind review), dimana nama reviewer dan nama penulis tidak diketahui (anonim). Jurnal ini dikelola oleh Program Studi Akuntansi Unihaz (JAZ) Fakultas Ekonomi Universitas Prof. Dr. Hazairin, SH Bengkulu dan diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Prof. Dr. Hazairin, SH Bengkulu dengan frekuensi penerbitan dua kali dalam setahun, yaitu bulan Juni dan Desember.
ANALISIS REKONSILIASI FISKAL DAN PERHITUNGAN PAJAK PENGHASILAN BADAN TERUTANG PADA PT XYZ
This research attempts to analyze this implementation from positive and negative fiscal corrections and to determine the amount of corporate income tax due of PT XYZ in 2023. This study employed a quantitative descriptive approach that makes use of secondary data in the form of the statement of financial position, income statement, and fiscal reconciliation documents of the company. The results indicate that PT XYZ recorded positive fiscal corrections of Rp911,485,000 and negative fiscal corrections of Rp30,090,000, resulting in taxable income before fiscal loss compensation of Rp1,916,527,000. Based on the company's calculation, the Corporate Income Tax Payable amounted to Rp67,391,000. However, based on the author's analysis, the entire taxable income could be offset by accumulated fiscal losses, resulting in zero Corporate Income Tax Payable. The study concludes that fiscal corrections and fiscal loss compensation affect The Corporate Income Tax Amount Due.
Positive Fiscal Correction, Negative Fiscal Correction, Taxable Income, Corporate Income Tax Payable
Copyright (c) 2026 JAZ:Jurnal Akuntansi Unihaz
Integrasi Audit Sektor Publik Berbasis Kinerja untuk Mewujudkan Akuntabilitas dan Value for Money
Accountable public sector management requires audit systems that go beyond compliance and ensure the effective and efficient use of public resources. This study aims to synthesize the role of public sector auditing in enhancing accountability and achieving value for money (VfM). The research employs a Systematic Literature Review (SLR) using the PRISMA protocol, with 14 selected articles forming the basis of analysis. The findings indicate that audit principles, performance auditing, and evidence-based reporting collectively contribute to the achievement of Value for Money by improving economy, efficiency, and effectiveness in public programs. However, challenges remain, including limited auditor independence, the dominance of compliance-based approaches, and low utilization of technology. This study concludes that integrating these audit approaches is essential for strengthening accountability while ensuring the achievement of value for money in public sector governance.
Persepsi Akuntan: Accounting Cycle Berbasis Akrual dan Kualitas Pelaporan Keuangan
The purpose of this study is to examine how accountants' opinions about the accrual-based accounting cycle's implementation affect the caliber of financial reporting. This study focuses on the ways that accountants' professional skill, cognitive comprehension, and dedication to accounting rules enhance the caliber of financial reporting. With a sample size of 150 accountants, the study used a quantitative methodology with a causal research design. The connection between independent and dependent variables was examined using SEM-PLS. The findings demonstrate that the quality of financial reporting is significantly improved by the use of the accrual-based accounting cycle. The Information Usefulness Theory, which contends that financial data must be trustworthy and pertinent in order to aid in economic decision-making, is supported by this study. Thus, enhancing accountants' knowledge, expertise, and dedication to accounting standards is essential to raising the caliber and legitimacy of financial reporting procedures.
Pengaruh Profitabilitas dan Likuiditas Terhadap Struktur Modal Subsektor F&B BEI 2020-2024
The purpose of this study is to examine the effect of Profitability and Liquidity on Capital Structure in the Food and Beverage subsector listed on the Indonesia Stock Exchange during the 2020-2024 period. The research method used in this study is a quantitative method with a descriptive and verificative approach. The sampling technique used is Purposive Sampling, and data analysis is carried out using panel data regression with the Econometric Views-13 (Eviews-13) software. The results of this study indicate that Profitability affects Capital Structure, Liquidity also affects Capital Structure, and Profitability and Liquidity simultaneously affect Capital Structure. This indicates that a company's ability to generate profits and meet short-term obligations is a crucial factor in determining the company's financing policy. This study concludes that profitability and liquidity have a significant impact on capital structure, both individually and together. This shows that a company's ability to make profits and meet short-term obligations plays an important role in deciding on financing decisions. Therefore, companies are expected to manage profitability and liquidity effectively to achieve an efficient capital structure.
Faktor Kepuasan WPOP atas Implementasi Coretax: Kemudahan, Kebermanfaatan, dan Kualitas Sistem
This study examines factors influencing the satisfaction of Individual Taxpayers (WPOP) toward the implementation of Coretax in Denpasar. The research focuses on three main variables: perceived ease of use, perceived usefulness, and system quality. We used a quantitative technique based on primary data obtained from surveys given to Coretax WPOP users. Using SPSS, we ran several linear regressions on the collected data. The findings indicate that “perceived ease of use, perceived usefulness, and system quality have positive and significant effects on taxpayer satisfaction, with system quality emerging as the most dominant factor.” These results suggest that improving system stability, usability, and perceived benefits is essential to enhance user satisfaction in digital tax services. The study contributes to the development of technology acceptance research in the context of digital tax administration and provides practical implications for optimizing Coretax implementation.
PENGARUH TINGKAT SUKU BUNGA BI TERHADAP INDEKS HARGA SAHAM SEKTOR PERBANKAN DI BURSA EFEK INDONESIA PERIODE 2020–2024
ABSTRACT Purpose: This research project intends to analyze how the interest rate set by Bank Indonesia impacts the stock price index of banking companies listed on the Indonesia Stock Exchange between 2020 and 2024. The purpose of this study is to determine if shifts in the primary interest rate act as a notable macroeconomic indicator that affects fluctuations in banking stock prices. Methodology/Approach: This study employs a quantitative approach with a causal research design. The data used are secondary time-series data obtained from official publications of Bank Indonesia and the Indonesia Stock Exchange. The research sample consists of 10 conventional commercial banks selected using a purposive sampling method. Data analysis was conducted using simple linear regression, preceded by descriptive statistical analysis and classical assumption tests. Hypothesis testing was performed using the t-test and coefficient of determination analysis. Results/Findings: The results indicate that Bank Indonesia’s interest rate has a positive but statistically insignificant effect on the banking sector stock price index. Furthermore, the coefficient of determination is relatively low, suggesting that variations in the banking sector stock price index are largely influenced by factors other than the interest rate. Conclusion: The findings imply that, during the 2020–2024 period, changes in Bank Indonesia’s interest rate were not a dominant factor in determining the movement of banking sector stock prices. This suggests that investors may place greater emphasis on other macroeconomic variables or firm-specific fundamentals when making investment decisions in the banking sector.
Keywords: Bank Indonesia Interest Rate, Stock Price Index, Banking Sector
E-Commerce, Fintech, dan Media Sosial: Dampaknya terhadap Pendapatan UMKM Lubuklinggau
This study aims to determine the effect of e-commerce and fintech on increasing income through social media as a mediating variable in MSMEs in Lubuklinggau City. This type of research is quantitative. The population in this study were 7,105 MSMEs in Lubuklinggau City in the trade and culinary business sectors. The sampling technique used was nonprobability sampling and purposive sampling with a sample of 100 respondents. The variables used in this study consist of three, namely the dependent variable (Y), the independent variable (X), and the mediating variable (Z). The dependent variable in this study is income increase. There are two independent variables in this study, namely e-commerce and fintech. Meanwhile, the mediating variable in this study is social media. The analysis methods used in this study are instrument testing, classical assumption testing, model consistency testing, multiple linear regression, t-test, path analysis, and Sobel test, while data processing uses the IBM SPSS 27 program. Based on the results of this study, it shows that e-commerce and fintech have a positive and significant effect on social media, e-commerce and fintech have a positive and significant effect on increasing income, social media has a positive and significant effect on increasing income. The results of this study also show that social media can mediate the effect of e-commerce on increasing income. In addition, social media can mediate the effect of fintech on increasing income.
: E-commerce, Fintech, Social Media and MSMEs
Copyright (c) 2025 JAZ:Jurnal Akuntansi Unihaz
PENGARUH INFLASI DAN DEBT TO EQUITY RATIO TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (STUDI KASUS: PT UNILEVER INDONESIA TBK, PT INDOFOOD SUKSES MAKMUR TBK, DAN PT MAYORA INDAH TBK)
Purpose: This study aims to examine the effect of inflation and the Debt to Equity Ratio (DER) on profitability, measured by Return on Assets (ROA), in consumer goods companies listed on the Indonesia Stock Exchange. Methodology/approach: This study applies a quantitative research design utilizing secondary financial data from PT Unilever Indonesia Tbk, PT Indofood Sukses Makmur Tbk, and PT Mayora Indah Tbk for the 2021–2024 period. Multiple linear regression analysis is employed to evaluate both the individual and combined effects of the independent variables on profitability. Results/findings: The results indicate that inflation does not have a significant partial effect on profitability, while DER has a positive and significant effect on ROA. Simultaneously, inflation and DER significantly influence company profitability, with an Adjusted R Square value of 0.524, indicating that 52.4% of the variation in profitability is explained by the model Conclusion: The findings suggest that capital structure, represented by DER, plays a crucial role in enhancing profitability, while macroeconomic conditions such as inflation have a limited direct impact. This study contributes to financial management literature by highlighting the importance of optimal debt management in improving firm performance in the consumer goods sector.
Inflation, Debt to Equity Ratio, Return on Assets, Profitability
ANALISIS PENERAPAN AKUNTANSI BIAYA PADA PENENTUAN HARGA JUAL KAMAR HOTEL DI HOTEL SANTIKA BENGKULU
The purpose of this research to analyze the implementation of cost accounting in determining hotel room selling prices At Hotel Santika Bengkulu in January-June 2025. This research method uses descriptive approach. The respondents in this study consisted of financial manager and management with a case study design, where data was collected through literature reviews, field observations, in-depth interviews with management, and analysis of the hotel’s financial reports. The findings reveal that Hotel Santika Bengkulu applies the full costing method to identify all operational cost components, including fixed costs (building rent, asset depreciation), variable costs (electricity, water, cleaning services), and semi-variable costs (employee salaries, facility maintenance). Based on cost calculations, the room selling price is determined using a cost-plus pricing strategy, adding a 25% markup to the total cost per room. Further analysis shows that the largest cost component comes from semi-variable costs (41%), followed by fixed costs (37%) and variable costs (22%). Using this approach, the standard room price is set at IDR 699,000 per night, which is deemed competitive in the local Bengkulu market while covering operational costs and generating optimal profit. This study concludes that the systematic application of cost accounting not only improves pricing accuracy but also supports strategic management decision-making in optimizing resources.
PENGARUH SOFT SKILL DAN KETERAMPILAN BERWIRAUSAHA TERHADAP OPTIMISME FRESH GRADUATE
Di era sekarang, kompetisi untuk menciptakan lapangan kerja bagi Fresh Graduate benar-benar ketat, sebab setiap perusahaan mencari karyawan yang punya kualitas tinggi. Tambah lagi, lulusan dari Program Studi Manajemen di Universitas Prof Dr Hazairin S.H yang ada di Bengkulu yang juga ikut terlibat dalam situasi ini. Variabel Soft Skill (X1) dan keterampilan berwirausaha (X2) berdampak positif pada optimisme Fresh Graduate (Y). Uji-t, uji-f, korelasi berganda, determinasi, dan regresi berganda menunjukkan bahwa variabel keterampilan berwirausaha memberikan kontribusi yang lebih besar daripada variabel keterampilan lunak dalam menumbuhkan optimisme bagi lulusan program manajemen di UNIHAZ Bengkulu yang menyelesaikan masa studinya. Sebaiknya, untuk meningkatkan intensitas pelatihan Soft Skill, karena pengaruh Soft Skill terhadap keyakinan positif Fresh Graduate di Program Studi Manajemen UNIHAZ Bengkulu lebih rendah dibandingkan dengan kemampuan berwirausaha mereka.
Peran Kompetensi Sumber Daya Manusia Bidang Keuangan dalam Memoderasi Pengaruh Digitalisasi Akuntansi dan Literasi Keuangan terhadap Efisiensi Pengelolaan Keuangan UMKM di Kota Denpasar
Penelitian ini mengkaji pengaruh digitalisasi akuntansi dan literasi keuangan terhadap efisiensi pengelolaan keuangan pada UMKM, serta meneliti apakah kompetensi sumber daya manusia di bidang keuangan memoderasi hubungan tersebut. Data survei dikumpulkan dari 100 pelaku UMKM di Denpasar, Indonesia, dan dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM), dengan penilaian validitas konvergen, validitas diskriminan, dan reliabilitas konstruk dilakukan sebelum pengujian hipotesis melalui prosedur bootstrapping. Hasil penelitian menunjukkan bahwa digitalisasi akuntansi dan literasi keuangan memberikan pengaruh positif dan signifikan terhadap efisiensi pengelolaan keuangan. Selain itu, kompetensi SDM di bidang keuangan secara signifikan memperkuat kedua pengaruh tersebut, yang menunjukkan bahwa adopsi teknologi dan pengetahuan keuangan akan lebih efektif apabila didukung oleh kemampuan teknis yang memadai. Penelitian ini memiliki keterbatasan karena hanya berfokus pada satu wilayah geografis, sehingga mungkin membatasi generalisasi temuan. Penelitian selanjutnya disarankan untuk memperluas cakupan sampel dan mempertimbangkan faktor tambahan seperti kapasitas teknologi atau inklusi keuangan. Secara praktis, temuan ini mendorong UMKM untuk mengimplementasikan sistem akuntansi digital, meningkatkan literasi keuangan, dan meningkatkan kompetensi SDM melalui pelatihan guna mencapai efisiensi keuangan yang lebih baik. Secara keseluruhan, penelitian ini memberikan kontribusi pada literatur dengan mengintegrasikan digitalisasi, literasi keuangan, dan kompetensi SDM ke dalam satu model penjelas, serta memberikan bukti empiris yang mendukung teori kontingensi, yang menyatakan bahwa efektivitas organisasi bergantung pada keselarasan antara kemampuan internal dan tuntutan lingkungan.
EVALUASI EFEKTIVITAS CORE TAX ADMINISTRATION SYSTEM DITINJAU DARI MODEL TASK-TECHNOLOGY FIT PADA KPP PRATAMA GIANYAR
This study aims to assess how Task Characteristics and Technology Characteristics affect Task and Technology Fit and its impact on Performance Impact on Core Tax Administration System users at KPP Pratama Gianyar. The background of the research emerged from the large number of taxpayers who still need assistance in operating the system, thus indicating a possible mismatch between the demands of the task and the capabilities of the technology used. The research approach used was quantitative with a purposive sampling technique on 100 respondents who had used the system at least once. Data analysis was carried out using Structural Equation Modelling (SEM) based on Partial Least Squares (PLS). The results of the study show that Task Characteristics and Technology Characteristics have a significant positive effect on Task and Technology Fit. In addition, Task and Technology Fit has also been proven to have a significant positive influence on Performance Impact. These findings emphasize that the compatibility between tasks and technology is an important aspect in improving the effectiveness of the use of the Core Tax Administration System as well as the performance of its users.
Task Characteristics, Technology Characteristics, Task and Technology Fit, Performance Impact, Core Tax Administration System.
Kemampuan Auditor Dalam Mendeteksi Kecurangan: Sebuah Analisis Empiris
This study aims to analyze the influence of auditor competence and workload on the auditor's ability to detect fraud, with professional skepticism as a mediating variable. This study specifically examines how these factors influence the effectiveness of fraud detection among auditors working at Public Accounting Firms (KAP) in Bali.The research method used was quantitative, involving 70 auditors selected using purposive sampling from KAPs registered in the IAPI directory in 2025. Primary data was obtained through questionnaires, while secondary data was obtained from previous empirical studies. Data analysis was performed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test the direct and indirect effects between variables. The results show that auditor competence has a positive and significant effect on professional skepticism and the ability to detect fraud. Professional skepticism also has a significant positive effect on the auditor's ability to detect fraud. Conversely, workload has a significant negative effect on both professional skepticism and the ability to detect fraud. Furthermore, auditor competence has a significant positive effect on the ability to detect fraud through professional skepticism, while workload has a significant negative effect on the ability to detect fraud through professional skepticism. Overall, this study concludes that enhancing auditor competence and strengthening professional skepticism are crucial for enhancing auditors' ability to detect fraud. Meanwhile, optimal workload management is necessary to prevent auditor skepticism and performance degradation. These findings highlight the importance of balancing workload, enhancing competence, and applying professional skepticism to improve audit quality and fraud detection effectiveness.
auditor competence, workload, professional skepticism, fraud detection
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP RETURN SAHAM DENGAN TAX PLANNING SEBAGAI INTERVENING PADA INDUSTRI BARANG KONSUMSI
Penelitian ini bertujuan menganalisis pengaruh Profitabilitas dan Leverage terhadap Return Saham dengan Tax Planning sebagai variabel intervening pada perusahaan sektor industri barang konsumsi di BEI periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan 85 observasi yang dianalisis menggunakan SEM-PLS. Hasil penelitian menunjukkan bahwa Profitabilitas dan Leverage berpengaruh signifikan terhadap Tax Planning dan Return Saham. Namun, Tax Planning tidak berpengaruh signifikan terhadap Return Saham sehingga tidak mampu memediasi pengaruh Profitabilitas maupun Leverage. Temuan ini menunjukkan bahwa return saham lebih banyak ditentukan oleh kondisi fundamental perusahaan dibandingkan strategi pengelolaan pajak. Analisis struktural juga mengindikasikan bahwa kemampuan prediktif model terhadap return saham masih terbatas, sedangkan pengaruh terhadap tax planning lebih kuat. Secara praktis, hasil penelitian ini menegaskan pentingnya pengelolaan profitabilitas dan leverage untuk menjaga stabilitas kinerja pasar. Selain itu, investor disarankan menjadikan faktor fundamental sebagai pertimbangan utama dalam keputusan investasi, mengingat tax planning tidak memberikan pengaruh yang signifikan terhadap return saham pada sektor ini.
Profitabilitas, Leverage, Tax planning, Return saham
PENGARUH PENGGUNAAN CORETAX, TINGKAT PEMAHAMAN PERPAJAKAN, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA DENPASAR DENGAN PENGALAMAN PENGGUNAAN TEKNOLOGI SEBAGAI VARIABEL MODERASI
Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan Coretax, tingkat pemahaman perpajakan, dan sosialisasi perpajakan terhadap kepatuhan Wajib Pajak Orang Pribadi di Kota Denpasar, dengan pengalaman penggunaan teknologi sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui kuesioner online pada 384 responden yang telah menggunakan sistem Coretax. Analisis data dilakukan menggunakan PLS-SEM. Hasil penelitian menunjukkan bahwa penggunaan Coretax, tingkat pemahaman perpajakan, sosialisasi perpajakan, dan pengalaman penggunaan teknologi berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Pengalaman penggunaan teknologi memiliki pengaruh medium (f² = 0,343), sedangkan tingkat pemahaman perpajakan juga menunjukkan pengaruh medium (f² = 0,272). Sebaliknya, penggunaan Coretax dan sosialisasi perpajakan memiliki pengaruh lemah. Hasil moderasi menunjukkan bahwa interaksi pengalaman teknologi dengan pemahaman perpajakan memiliki pengaruh negatif dan signifikan, sedangkan interaksi dengan penggunaan Coretax menunjukkan pengaruh positif signifikan. Adapun interaksi pengalaman teknologi dan sosialisasi perpajakan tidak berpengaruh signifikan. Temuan ini mengindikasikan bahwa peran teknologi dan literasi perpajakan menjadi faktor penting dalam meningkatkan kepatuhan pajak, namun strategi peningkatannya harus mempertimbangkan tingkat pengalaman teknologi wajib pajak.
TAX SOCIALIZATION AS A MODERATING VARIABLE OF NIK-NPWP IMPLEMENTATION ON TAXPAYER COMPLIANCE
This study aims to influence the effect of NIK-NPWP implementation on individual taxpayer compliance with tax socialization as a moderating variable. The research gap arising from inconsistent findings in previous studies regarding effectiveness of the NIK-NPWP policy in improving taxpayer compliance. The research method used a quantitative approach using purposive sampling. The sample consists of individual non-employee taxpayers registered at the KPP Pratama Badung Selatan who have completed NIK-NPWP integration and filed their 2024 annual tax return. Data collected through the distribution of questionnaires and analyzed using Moderated Regression Analysis (MRA) with SPSS. The results of study reveal that the implementation of NIK-NPWP has a positive and significant effect on taxpayer compliance. Furthermore, tax socialization strengthens the relationship between NIK-NPWP implementation on taxpayer compliance. The findings indicating that effective tax socialization by tax authority enhance the impact of NIK-NPWP implementation. The study concludes that tax socialization plays a crucial role in amplifying the effectiveness of NIK-NPWP implementation. These results provide valuable insights for the Directorate General of Taxes to improve communication and educational strategies in promoting tax reformations while also enriching behavioral tax compliance theory in the context of administrative modernization.
PROSEDUR DAN MEKANISME PELAPORAN PPN OLEH WAJIB PAJAK BADANDI KANTOR KONSULTAN XYZ
Value Added Tax (VAT) is an important source of state revenue that plays a strategic role in supporting national development. However, many corporate taxpayers still encounter difficulties in VAT reporting due to limited understanding of regulations, administrative errors, and technical challenges in using digital tax systems such as eFaktur and Coretax. This study aims to analyze the procedures and mechanisms of VAT reporting for corporate taxpayers at a tax consulting firm in Sidoarjo, East Java. Using a qualitative descriptive case study approach, data were collected through participatory observation, in-depth interviews, and document analysis. The VAT reporting process includes stages of document collection, verification, data recapitalization, reconciliation, and submission of the VAT Periodic Tax Return (SPT Masa PPN) electronically. The findings show that the consulting firm has implemented a structured reporting workflow supported by internal controls such as Document Internal Monitoring (DIM), standardized working papers, and peer review to ensure accuracy and compliance. However, challenges remain, including delays in the submission of client documents, limited human resources, reliance on manual Excel processing, and frequently changing tax regulations. Strategies implemented include proactive communication with clients, the use of standardized Excel templates with data validation, and staff competency development through training.
STUDI EKSPLORATIF TENTANG PRAKTIK SISTEM MANAJEMEN PERSEDIAAN DAN PERENCANAAN MATERIAL DALAM MENINGKATKAN EFISIENSI PROYEK KONSTRUKSI DI PT SEKAWAN JAYA
This study aims to explore how inventory management systems and material planning practices influence construction project efficiency at PT Sekawan Jaya Jembrana. The research addresses problems related to inaccurate stock data, design changes, and delays in material supply that often lead to project inefficiencies and increased costs. A qualitative exploratory approach was employed using in-depth interviews, field observations, and document analysis. Data were collected from seven key informants, including project managers, procurement officers, warehouse staff, and site coordinators. The data were analyzed through thematic analysis to identify patterns, challenges, and strategies related to material management and planning practices. The findings reveal that the company’s inventory management system remains largely manual and unintegrated, causing frequent mismatches between recorded and actual stock levels (around 30%). Design modifications occurring during construction led to material overstocking by up to 15% and project cost overruns of approximately IDR 500 million. Moreover, inefficiencies in material handling and poor coordination among departments contributed to project delays of up to three weeks. This study concludes that non-digitalized inventory and material planning systems are key contributors to inefficiency in construction projects. Implementing an integrated, cloud-based Enterprise Resource Planning (ERP) system could enhance real-time data visibility, streamline coordination, and improve overall project performance. The study highlights the need for digital transformation and human resource training as essential steps toward achieving sustainable project efficiency.
Analisis Penerimaan Coretax Administrations System Dalam Aspek Pengguna Akhir
This study aims to examine the influence of Perceived Usefulness, Perceived Ease of Use, and Subjective Norms on Behavioral Intentions to Use the CoreTax Administration System, with System Reliability as a moderating variable on individual taxpayers in Denpasar City. This research was conducted in Denpasar City and focused on individual taxpayers registered with the Directorate General of Taxes (DGT). This study employed a quantitative approach with a survey method using a questionnaire. Data were analyzed using SmartPLS 4.0 with Structural Equation Modeling (SEM-PLS) techniques to test the relationships and moderating effects between variables. The results of the study indicate that Perceived Usefulness, Perceived Ease of Use, and Subjective Norms all have a positive influence on the intention to use the CoreTax Administration System. Furthermore, System Reliability strengthens the positive relationship between these three independent variables and Behavioral Intention, indicating that a more reliable system can increase users' willingness to adopt it.This study found that perceived usefulness, perceived ease of use, and subjective norms positively influenced behavioral intention to use the CoreTax system, which was strengthened by system reliability. These results support the digital tax adoption strategy, which emphasizes technology acceptance in the public sector.
ANALISIS PERENCANAAN PENGELOLAAN DANA DESA PADA DESA MAJANGAN KABUPATEN SAMPANG
This study aims to analyze the planning and management of Village Funds in Majangan Village, Sampang Regency, during the 2023–2025 period. The main focus is to examine how the village government plans the use of Village Funds to remain effective and aligned with community needs amid limited budgets and environmental challenges. This research employs a qualitative descriptive method. Data were collected through in-depth interviews with the Village Head and village officials, documentation of the Village Government Work Plan (RKPDes) and the Village Budget Realization Report (APBDes), as well as direct field observations of development activities. The findings indicate that the planning process of the Village Fund is carried out through a participatory mechanism known as Musyawarah Desa (Village Deliberation), which allows community involvement in determining development priorities. Most of the Village Fund is allocated to the field of village development, particularly infrastructure projects such as roads, irrigation, and street lighting. The management of the Village Fund in Majangan Village reflects the principles of transparency, accountability, and community participation. Although there was a decline in fund allocation in 2025, the village government successfully maintained financial balance and implemented priority programs in accordance with prevailing regulations.
Transparansi dan Akuntabilitas Sektor Publik: Pilar Utama dalam Good Governance
This study aims to analyze the role of transparency and accountability as key pillars in realizing good governance in the public sector. This study uses a qualitative descriptive approach with a Systematic Literature Review (SLR) method that examines various sources such as books, journals, and scientific articles from 2016 to 2024. Data was obtained through Google Scholar and SINTA using the keywords “Transparency,” “Accountability,” and “Good Governance.” The results show that transparency provides open access to information for the public, while accountability ensures that the government is responsible for its policies and budget use. These two aspects play an important role in improving the quality of governance, strengthening public trust, and encouraging public participation in policy oversight. This study is expected to provide input for policymakers to strengthen the implementation of the principles of transparency and accountability in order to create a more effective, open, and trustworthy government.
Analisis Faktor Perilaku dan Pengalaman Digital terhadap Minat Penggunaan Layanan BI–FAST di Kota Denpasar
This study aims to analyze behavioral factors and digital experiences that influence the intention to use BI–FAST services in Denpasar City. The research focuses on the influence of Perceived Usefulness, Subjective Norms, and Self-Efficacy on Cashless Payment Usage. A quantitative approach with a survey method was employed, and primary data were collected through a Google Form questionnaire distributed to BI–FAST users in Denpasar City using purposive sampling with a minimum of 125 respondents. Data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) to examine the relationships among latent variables. The results show that Perceived Usefulness and Subjective Norms have a significant positive effect on Self-Efficacy. Furthermore, Perceived Usefulness, Subjective Norms, and Self-Efficacy are proven to have a positive influence on Cashless Payment Usage. These findings confirm that perceived benefits, social influence, and users’ self-confidence play an important role in increasing BI–FAST adoption. Based on the analysis, it can be concluded that improving perceived usefulness, social support, and user self-efficacy can enhance the intensity of BI–FAST usage in Denpasar City. This research is expected to provide practical contributions for financial institutions in designing strategies to expand the adoption of digital payment systems, while also enriching the literature on user behavior in the context of modern payment services in Indonesia.
MODEL EXPECTATION-CONFIRMATION DALAM MEMAHAMI NIAT KEBERLANJUTAN PENGGUNAAN MOBILE BANKING PADA SEKTOR MICROFINANCE
Purpose: This study aims to analyze the factors influencing the continued use of mobile banking services at LPD Desa Adat Bualu. It specifically investigates the impact of confirmation, perceived usefulness, and satisfaction on users' continuance intention, using the Expectation-Confirmation Model (ECM) as its theoretical framework. The research addresses the challenge of sustaining mobile banking adoption in microfinance institutions to enhance financial inclusion in rural areas. Methodology/approach: The research used a quantitative confirmatory approach with a census sampling technique, surveying all 178 active mobile banking users at LPD Desa Adat Bualu. Primary data were collected through an online questionnaire using a 5-point Likert scale. The collected data were analyzed using multiple linear regression with SPSS version 25. Results/findings: The findings show that confirmation, perceived usefulness, and satisfaction all have a positive and significant influence on the continuance intention of LPD Desa Adat Bualu's mobile banking users. This is supported by the t-test results, where the significance values for all three variables are less than 0.05. The R-squared value of 86.3% indicates that these three variables collectively explain a substantial portion of the variance in continuance intention. Conclusion: The study concludes that the continued use of mobile banking at LPD Desa Adat Bualu is significantly driven by user confirmation, perceived usefulness, and satisfaction. LPDs and other microfinance institutions should focus on ensuring that their mobile banking services meet or exceed user expectations to foster long-term adoption and contribute to broader financial inclusion.
Perspektif Perilaku dalam Adopsi Sistem Akuntansi Berbasis Cloud
Purpose: This paper investigates the extent to which perceived usefulness, usability, and trust affect the acceptance of cloud-based accounting technologies among SMEs operating in Denpasar City. SMEs play an essential role in national economic growth. However, many still rely on conventional methods for accounting records. Cloud-based accounting emerges as a cloud-based tool for modernizing financial records, yet its adoption rate remains low. Methodology/approach: This study adopted a quantitative design, gathering responses from 120 individuals via standardized survey instruments. The collected data were analyzed through multiple linear regression in order to test the hypotheses formulated under the framework of the Technology Acceptance Model (TAM). Result/findings: The findings reveal that PU, PEOU, and trust all have a positive and significant effect on the adoption of cloud-based accounting systems. These results highlight that building user trust, alongside ensuring ease of use and clear benefits, is essential to promote adoption. Conclusion: This research provides valuable insights that support the formulation of effective strategies for technology providers to enhance user acceptance and provides valuable insights for future research on digital financial tools. Keywords: Cloud-based accounting, perceived usefulness, perceived ease of use, trust, TAM
KEUANGAN DIGITAL UNTUK KEBERLANJUTAN: PENGARUH E-WALLET, DIGITAL PAYMENT, DAN LITERASI DIGITAL TERHADAP PENGGUNAAN KERTAS
The swift progress of financial technology has reshaped everyday activites, especially in financial transactions that are moving toward to electronic platforms. This research investigates to examine how the adoption of e-wallet, digital payment, and digital literacy on reducing paper usage in Denpasar City. Using a quantitative method with purposive sampling, the study surveyed 120 respondents who regularly engage in financial technology. Questionnaire data were analyzed through multiple linear regression. The outcomes show that e-wallet adoption, digital payment, and digital literacy each exert a significant negative influence on paper consumption. This suggests that broader financial technology adoption and stronger digital literacy decrease reliance on printed documents. Moreover, the analysis indicates that 63.4% of the variation in paper usage can be attributed to the three independents variables, underlining the crucial role of digital transformation in promoting environmental sustainability.
ANALISIS KINERJA KEUANGAN PEMERINTAH KOTA BENGKULU DALAM MEWUJUDKAN PEMBANGUNAN EKONOMI BERKELANJUTAN
This study aims to analyze the financial performance of the Bengkulu City Government and its relationship to sustainable economic development. The data were obtained from financial reports and statistical data of Bengkulu City for the period 2019–2023. The method used is financial ratio analysis and simple regression analysis. The results show that the effectiveness of locally-generated revenue (PAD) and the efficiency of regional spending are relatively high, although the fiscal independence ratio remains low. Sustainable economic development indicators such as the Human Development Index (HDI) and poverty rates have improved significantly. Regression analysis shows that financial performance has a significant influence on sustainable economic development in Bengkulu City. This study recommends improving fiscal independence and increasing capital expenditure allocation to support inclusive and sustainable economic growth.
ANALISIS KEUANGAN DANA TALANGAN UMROH PADA PT. FIRNANDO TEAM INDONESIA CABANG BENGKULU
The purpose of this research to analyze the financial mechanism of sharia-based Umrah bailout financing for Umrah pilgrims at PT. Firnando Team Indonesia Bengkulu Branch. The research method uses descriptive approach. The results show that the Umrah bailout financing at PT. Firnando Team Indonesia Bengkulu Branch emphasizes the principles of justice and transparency without elements of usury. This program makes the pilgrims very easy to carry out Umrah with flexible payments, but still requires commitment in repayment according to the agreement. The research concludes that the Umrah bailout financing funds at PT. Firnando Team Indonesia Bengkulu Branch is in line with the principles of Islamic financing and has a positive impact on increasing the accessibility of Umrah worship for the community.
ANALISIS PENGARUH INOVASI DAN KUALITAS LAPORAN KEUANGAN TERHADAP KINERJA USAHA UMKM KOTA SINGKAWANG
The role of MSMEs, particularly small and medium enterprises, is usually linked to government initiatives to reduce unemployment, fight poverty, and equalise wages. The National Medium-Term Development Programme (RPJMN), which must take into account the various ways MSMEs contribute to the nation's economy, is the responsibility of the government. Multiple regression analysis was used as the quantitative research analysis method in this study. Innovations made by MSMEs and the quality of financial reports in accordance with accounting standards have a positive effect on the performance of Singkawang City MSMEs. The results showed that innovation (X1) has a t-count value of 3,178> 2,000 and a significance value of 0.003 <0.05. The quality of financial statements with a t-count value of 2,512> 2,000 and a significant value of 0.017 <0.05. The effect of innovation variables and the quality of financial reports on the performance of MSMEs is 69.8%.
Innovation, Financial Report Quality and MSME Performance
PENGARUH PENGGUNAAN AI DALAM EFISIENSI PENGAMBILAN KEPUTUSAN MANAJEMEN
Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan Artificial Intelligence (AI) terhadap kualitas pengambilan keputusan manajerial pada sektor Usaha Mikro, Kecil, dan Menengah (UMKM). Penelitian menggunakan pendekatan kuantitatif deskriptif dengan teknik pengumpulan data melalui kuesioner dan wawancara terhadap 15 responden dari beberapa perusahaan UMKM. Analisis data dilakukan dengan metode regresi linier sederhana untuk mengetahui hubungan antara variabel penggunaan AI dan kualitas keputusan manajemen. Hasil penelitian menunjukkan bahwa terdapat hubungan positif namun sangat lemah antara penggunaan AI dan pengambilan keputusan, dengan koefisien korelasi sebesar 0,114 dan nilai p sebesar 0,685 yang menunjukkan hubungan tersebut tidak signifikan secara statistik. Temuan ini menunjukkan bahwa meskipun AI memiliki potensi besar untuk mendukung proses manajerial, penggunaannya pada UMKM masih belum optimal. Penelitian ini memberikan kontribusi awal bagi pengembangan strategi implementasi AI yang lebih efektif dalam pengambilan keputusan manajemen.
KONTRIBUSI PAJAK UMKM TERHADAP PENDAPATAN ASLI DAERAH
UMKM memiliki peran penting dalam mendorong pertumbuhan ekonomi daerah, termasuk di Kota Bengkulu. Namun, kontribusinya terhadap Pendapatan Asli Daerah (PAD) masih belum optimal, terutama dari aspek kepatuhan pajak. Penelitian ini bertujuan untuk mengetahui pengaruh kepatuhan pajak UMKM terhadap kontribusinya terhadap PAD. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data dikumpulkan melalui kuesioner kepada pelaku UMKM yang telah memiliki NPWP dan aktif beroperasi. Analisis data dilakukan menggunakan uji korelasi dan regresi linier sederhana. Hasil penelitian menunjukkan bahwa kepatuhan pajak UMKM memiliki hubungan positif dengan kontribusinya terhadap PAD. Semakin patuh pelaku UMKM dalam melaksanakan kewajiban perpajakan, maka kontribusinya terhadap pendapatan daerah juga semakin besar. Penelitian ini merekomendasikan perlunya pembinaan dan edukasi pajak kepada pelaku UMKM untuk meningkatkan potensi PAD.