Indonesia Accounting Research Journal

An analysis of the implementation of murabaha, mudharabah, and musyarakah contracts in the financial management of Al Hidayat Gerning Islamic boarding school

2025-08-19T09:40:07+00:00

This study aimed to analyze the implementation of Murabaha, Mudharabah, and Musyarakah contracts in the financial management of Al Hidayat Gerning Islamic Boarding School, Pesawaran, Lampung. The research employed a qualitative method with a case study approach. Data were obtained through in-depth interviews, observation, and documentation, then analyzed using an interactive analysis model consisting of data reduction, data presentation, and conclusion drawing. The findings revealed that the three contracts had been applied in various economic activities of the pesantren, such as procurement of goods, management of student-run businesses, and collaborations with external parties. The application of these Sharia contracts contributed to enhancing the pesantren’s economic independence, providing practical Sharia economic learning for students, and increasing public trust. Challenges included limited human resources with expertise in Islamic finance and a manual recording system. The pesantren addressed these challenges through internal training, cooperation with external institutions, and the adoption of digital financial recording. The study recommends strengthening the competencies of Sharia financial managers and developing technology-based financial management systems to achieve more effective and sustainable financial practices.

Strategy to minimize fraud in village fund financial governance

2025-06-16T14:12:59+00:00

The purpose of this research is to find out and analyze whether it can minimize fraud in villagers fund governance when viewed from the capabilities of villagers officials, agency intentions, openness and internal control standards. The research method uses a questionnaire, with a population of all villagers government officials in Sunggal District, Deli Serdang Regency, North SumatraThis sampling used criteria including the villagers head as the holder of villagers governance authority, the villagers secretary as the technical coordinator of activities, the villagers treasurer as the person responsible for villagers financial administration and the BPD as the representative of villagers residents. The implementation time is September - November 2024. The results of this research are that the capabilities of villagers officials, agency intentions, openness and internal control standards can have a positive and significant impact on minimizing fraud in villagers fund governance in Sunggal District, Deli Serdang Regency, either partially or simultaneously.

The effect of competency and religiosity values on audit quality with auditor time budget as a moderation (case study at the inspectorate Pringsewu District)

2025-08-19T09:32:52+00:00

This research is based on the persistent and high prevalence of corruption, despite the implementation of various eradication measures. This situation indicates significant challenges in detection and prevention. The government sector is the most vulnerable, given the frequent involvement of state officials and corporations in corrupt practices. This fact emphasizes the urgency of developing proactive detection methods, in line with increasing public demand for financial transparency in the government sector. To achieve this, strengthening internal control systems and reliable oversight functions is necessary. Audit quality plays a crucial role as an indicator of the success of regional development, as auditors are tasked with providing relevant information that forms the basis for decision-making. This study used a quantitative approach and included everyone in the population as part of the sample. There were 42 auditors involved in the study. The main information came from questionnaires that were distributed. The data was then analyzed using multiple linear regression, which was performed with SPSS version 23. The study found that both competence and religiosity had a strong positive impact on the quality of audits. It also showed that time pressure helped competent auditors work better and more accurately. However, when time pressure was combined with religiosity, it had a negative effect. This means that tight deadlines can prevent religious values from helping as much as they could in improving audit quality.

The effect of hotel and restaurant tax revenue on the original income of the blitar City Area

2025-09-19T04:30:52+00:00

This study aims to determine the Influence of Hotel Tax and Restaurant Tax on Original Income of Blitar City. The sample of this study uses annual data on Regional Taxes and Regional Original Revenues. The number of samples used is 5 years from 2020-2024. The hypothesis test in this study used multiple linear regression analysis with SPSS. The results of the research on hotel taxes and restaurant taxes have an effect but are not significant on the Original Revenue of the Blitar City Area. The results of the study show that the influence of hotel tax revenue and restaurant tax is quite strong.

Analysis of pentagon fraud elements in detecting financial reporting fraud in healthcare companies

2025-08-05T04:40:56+00:00

The objective of this research was to analyse the influence of the fraud pentagon elements on the detection of financial reporting fraud in healthcare companies listed on the Indonesia Stock Exchange between 2021 and 2023. The elements examined included pressure (financial targets), opportunity (ineffective monitoring), rationalisation (change in auditor), competence (change in director) and arrogance (frequent number of CEO’s pictures). The study population includes 35 healthcare companies listed on the Indonesia Stock Exchange. Using purposive sampling and a time series method, resulting in 33 sample data. The study was conducted from April to June 2025 and analyzed using multiple linear regression. The results showed that financial targets and ineffective monitoring significantly influenced financial statement fraud, while change in auditor, change in director, and frequent number of CEO’s pictures showed no significant influence on financial statement fraud. These results support the fraud pentagon's function in detecting fraud and provide regulators and auditors with a point of reference for efforts to avoid fraud in the healthcare industry.

Qualitative design of online reservation application for MSMEs

2025-08-26T08:55:32+00:00

Digital transformation has become an essential requirement for Micro Small Medium Enterprises (MSMEs) in the culinary sector to face contemporary market competition. This research aims to explore the design and development process of online reservation applications that align with the specific characteristics of culinary MSMEs through a qualitative case study approach. The research methodology employs data triangulation through in-depth interviews, participatory observation, and document analysis involving culinary MSME owners, operational staff, and customers in the Bandung region. Research findings indicate that conventional reservation systems have significant limitations in terms of accuracy, efficiency, and information accessibility. Implementation of Progressive Web Apps-based applications with digital payment integration successfully improved operational efficiency by up to 60% and user satisfaction reached 88% based on the system usability scale. The findings confirm that adoption of online reservation technology provides transformational impact on culinary MSME business models, enhancing competitive advantage and customer retention rate by 18%. This research contributes to the development of sustainable and scalable digitalization framework for culinary MSMEs.

The influence of sustainability reporting and green accounting on financial performance of mining companies listed on the Indonesia stock exchange for the 2021-2023 period

2025-08-01T04:39:30+00:00

This study aims to analyze the influence of sustainability reporting and green accounting on the financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Sustainability reporting is measured using the Corporate Social Responsibility (CSR) disclosure index, while green accounting is proxied by the PROPER rating issued by the Ministry of Environment and Forestry. Financial performance is proxied by Return on Assets (ROA). This research employs a quantitative approach using multiple linear regression analysis, processed with SPSS version 23. The sample was selected through purposive sampling from a population of 83 companies, resulting in 22 companies that met the criteria over the three-year observation period, yielding a total of 66 data points. The findings reveal that sustainability reporting has a positive and significant effect on financial performance. Similarly, green accounting also has a positive impact on the company’s financial performance. These findings support stakeholder theory and legitimacy theory, which posit that transparency and concern for social and environmental aspects can enhance stakeholder legitimacy and trust, ultimately improving a company’s financial performance. This study offers important implications for companies, investors, and policymakers in promoting sustainable business practices.

The influence of museum experience on revisit intention at Museum Sri Baduga

2025-08-26T09:13:54+00:00

The primary objective of this research is to examine and quantify the influence of museum experience on tourists’ intention to revisit Museum Sri Baduga, Bandung. The research was motivated by the rise in Indonesia’s tourism ranking, which has not translated into increased museum visitation rates. While prior research has demonstrated the role of museum experience in generating visitor satisfaction, there remains a gap in understanding how satisfaction affects behavioral loyalty. This research employed a quantitative approach using survey data collected from 106 tourists aged 17 years and above between March and April 2025. A simple linear regression analysis revealed that museum experience explained 74% of the variance in revisit intention, with celebrative experience emerging as the most influential dimension. Findings indicated that most satisfied visitors prefer recommending the museum to others over repeat visits, highlighting a disconnect between satisfaction and return intention. The study concluded that improving social interactivity, immersive programming, and tour guide quality may enhance engagement and encourage sustained visitation.

Determinants of customer satisfaction and return visit interest in culinary tourism in Bandung

2025-06-14T02:49:55+00:00

Culinary tourism is a key part of tourist behavior, especially when experiencing local food. Braga in Bandung, West Java, is one of Indonesia’s culinary tourism attractions. This study analyzes the determinant factors of customer satisfaction and revisit intention, focusing on food quality, price fairness, and physical environment. A quantitative method employing a descriptive-causal approach was utilized, with data gathered from 220 respondents via an online survey. The analysis, conducted using Structural Equation Modeling (SEM), reveals that food quality has a positive influence on both customer satisfaction and revisit intention. However, price fairness and physical environment do not significantly influence either variable. Additionally, customer satisfaction does not significantly affect revisit intention or mediate the effects of price fairness and physical environment. These findings suggest that food quality is the primary factor influencing satisfaction and repeat visits in Braga's culinary tourism. Visitors prioritize food quality over pricing and environment when evaluating their experiences.

The influence of perception, motivation, and taxation knowledge on career choice in the field of taxation (empirical study of economics students in Pringsewu Regency)

2025-08-22T09:26:53+00:00

A profession in taxation offers large opportunities due to the increasing demand for tax professionals consistent with the developing complexity of tax structures and rules. but, student interest in pursuing a career in taxation stays low, in large part because of a lack of understanding approximately career opportunities on this subject. this is evidenced through findings at Andalas college, which display that the lack of awareness amongst college students about the taxation zone and its profession possibilities is a first-rate issue contributing to their low hobby in taxation careers. This have a look at ambitions to study the affect of perception, motivation, and taxation knowledge on the career preference within the taxation discipline amongst college students of Economics school in Pringsewu Regency. The take a look at employs a quantitative method with a move-sectional method. The pattern become decided on the use of comfort sampling, with number one information accumulated thru a Likert-scale questionnaire allotted via Google paperwork to fifty five college students. facts have been analyzed the use of multiple linear regression with SPSS version 25.0. The outcomes indicate that belief notably impacts profession desire in taxation. Likewise, motivation and taxation expertise actually have a substantial effect on college students’ profession choice in this field.

The influence of tax knowledge, taxpayer awareness, and income on compliance in paying land and building tax in Rejosari Village, Pringsewu District

2025-08-06T13:53:33+00:00

This study examines the impact of tax knowledge, taxpayer awareness, and income on compliance in paying Land and Building Tax (PBB) in Rejosari Village, Pringsewu District. As a key source of local revenue, Land and Building Tax relies heavily on public participation. However, the current level of taxpayer compliance remains suboptimal, necessitating an investigation into the underlying influencing factors. Using a quantitative approach, the research population includes 2,545 taxpayers, with a sample of 97 respondents selected through random sampling via the Slovin formula. Data were gathered using a Google Forms-based questionnaire and analyzed through multiple linear regression analysis with SPSS version 25. The results demonstrate that tax knowledge, taxpayer awareness, and income each have a positive and significant effect on tax compliance. These findings suggest that improving taxpayers' understanding, legal awareness, and financial capacity can enhance compliance. The study recommends that village authorities and relevant institutions intensify tax education and promote collective awareness to sustainably increase tax revenue.

Impact of marketing strategy and tam on buyer attitudes on online platforms: A study on gen z marketplace users

2025-09-10T07:19:21+00:00

This paper looks at how simplicity, confidence, discounts, free shipping coupons, and endorsements affect Gen Z's buying choices and consumer behavior in marketplaces. The findings reveal that while free shipping vouchers are detrimental, trust is the most powerful influence. These results enable companies to create successful marketing plans. The study results show that the main influence on buying choices and consumptive behavior is consumer confidence in market platforms. Though to a lesser degree, shopping choices are also influenced by perceived simplicity of use, marketing tactics, and endorser support. Interestingly, shopping interest was negatively affected by free shipping coupons. On the other hand, for consumptive behaviour, only trust and promotions showed a major impact. These results imply that digital marketing plans should give consumer trust first priority. By investigating the particular effects of perceived simplicity, confidence, incentives, free shipping coupons, and endorsements on Generation Z's behavior in marketplaces, this paper makes a special contribution. Unexpectedly, the results show that while endorsements only influence buying choices—not consumptive behavior—two seldom recorded events in prior studies, free shipping vouchers really harm consumers. By revealing the unique dynamics of Gen Z—who are impulsive yet critical—this study closes a gap in the literature and offers insightful analysis for digital marketing plans.

The effect of net profit margin, return on investment, and current ratio toward financial performance in health sector companies listed of Indonesia stock exchange for 2021–2024 period

2025-08-01T04:54:13+00:00

This study aims to examine and analyze the influence of Net Profit Margin, Return on Investment, and Current Ratio on the financial performance of health sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Financial performance in this study is proxied by Return on Assets (ROA). The research population consists of 35 companies in the health sector, with a sample of 10 companies over 4 years, resulting in 40 data points. The research was conducted from April to June 2025. This study uses a quantitative approach with multiple linear regression analysis processed using SPSS version 23. The results show that Net Profit Margin, Return on Investment, and Current Ratio have a positive effect on financial performance (ROA). These findings support Signaling Theory, which explains that strong financial ratios such as high profitability and liquidity send positive signals to investors regarding the company's condition and prospects. Therefore, it is recommended to improve operational efficiency, manage investments optimally, and maintain liquidity to achieve stable and sustainable financial performance.

Covid-19 data visualization using tableau

2025-08-26T09:01:37+00:00

The COVID-19 pandemic crisis resulted in the accumulation of extensive epidemiological data that demanded the implementation of advanced visualization techniques to support community health surveillance systems. This research adopts the Tableau platform in the development of a dynamic dashboard for a holistic examination of COVID-19 data. A quantitative-descriptive methodological approach was applied using secondary databases from global repositories covering parameters of cases, fatalities, morbidity, and territorial distribution. The construction of the dashboard consolidates chronological-geographical visualization, predictive analytics, and assessment of vaccination efficiency. The findings indicate the superior capability of Tableau in processing epidemiological big data with optimal performance metrics. Temporal investigation identified recurring patterns with different wave characteristics, while geographical mapping exposed the epicenters of transmission and propagation paths. The forecasting model achieved high precision at near-term horizons (MAPE 8.45% for 7-day prediction). Vaccination evaluation displayed a constructive correlation between coverage levels and the suppression of incidence. Analysis of user experience confirmed preferences for an interface that is user-friendly with sophisticated analytical capabilities. This study contributes academically by enriching the literature on health data visualization and practically by offering a dashboard model that supports real-time public health decision-making.

Academic fraud investigation using fraud diamond: Evidence from accounting students

2025-07-29T08:32:21+00:00

This study aims to investigate academic fraud committed by students using the fraud diamond. The elements of the fraud diamond, comprising pressure, opportunity, rationalization, and capability, are utilized to examine academic fraud perpetrated by accounting students. This study employed a quantitative method with a purposive sampling technique of 200 accounting students attending universities in Madura. The results show that each element of the fraud diamond — namely, pressure, opportunity, rationalization, and capability — has a significant positive influence on academic fraud. Simultaneously, all aspects of the fraud diamond have a significant positive influence on academic fraud. This study is expected to provide references for further research and suggestions for university academics, aiming to mitigate academic fraud.