JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS

FULL ISSUE, Vol. 14, No. 1, Maret 2026

dedy prasetyo kadji — 2026-05-13

Full Issue Jurnal Akuntansi Transparasni dan Akuntabilitas, Volume 14, Nomor 1, Maret 2026

THE EFFECTIVENESS OF COMMUNICATION CHANNELS IN SUPPORTING THE IMPLEMENTATION OF RISK IDENTIFICATION AND ASSESSMENT (Case Study at Gideon Adi & Partners Public Accounting Firm, Surabaya)

Aprilia Intan Nur Aini — 2026-05-06

This study aims to understand the effectiveness of communication channels in supporting the implementation of risk identification and assessment at the Gideon Adi & Partners Public Accounting Firm in Surabaya. The background of this study is based on the challenges of risk-based auditing, which requires auditors to not only have technical understanding of client entities, but also effective internal coordination within the audit team. This study uses an interpretive qualitative approach with data collection through in-depth interviews with three auditors and a review of internal documents. Data analysis was conducted using the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The results show that the application of vertical and horizontal communication complement each other in strengthening the risk-based audit process.

PENGARUH SOSIALISASI PAJAK, KESADARAN WAJIB PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI DESA LAKEKUN KECAMATAN KOBALIMA KABUPATEN MALAKA

Thomas Richardson Freitas Asa — 2026-05-07

This study aims to examine "the influence of tax socialization, taxpayer awareness, and tax sanctions on taxpayer compliance in paying Land and Building Tax (PBB) in Lakekun Village, Kobalima District, Malaka Regency". This study applies a quantitative approach with a survey method. Primary data were collected by distributing questionnaires to PBB taxpayers registered in Lakekun Village. The data analysis technique used was multiple linear regression with the help of SPSS analysis tools. The findings of this study Indicate that individually, tax socialization does not have a significant effect on taxpayer compliance, while tax awareness and sanctions have a significant effect on taxpayer compliance. Simultaneously, tax socialization, taxpayer awareness, and tax sanctions influence taxpayer compliance in paying PBB. This study is expected to be a
consideration for local governments in formulating tax policies, especially in efforts to improve PBB taxpayer compliance.

PENGARUH LITERASI KEUANGAN, PENGGUNAAN SHOPEE PAYLATER TERHADAP PERILAKU KONSUMTIF BELANJA ONLINE DI SHOPEE (IBU PKK DESA DUKUH MADUREJO)

Lia Nur Fadhilah — 2026-05-07

This study aims to analyze the influence of financial literacy and the use of Shopee PayLater on the online shopping consumer behavior of housewives who are members of the PKK (Family Welfare Movement) in Dukuh Madurejo Village. The development of e-commerce accompanied by the convenience of digital payment systems encourages changes in consumption patterns, particularly through the PayLater feature that allows purchases without direct payment. This study uses a quantitative approach with a survey method. Data were collected through questionnaires from 100 respondents who actively shopped on the Shopee platform and used Shopee PayLater in the last six months. The data analysis technique was carried out using multiple linear regression with the help of SPSS version 23. The results showed that financial literacy has a positive and significant effect on the consumer behavior of housewives. In addition, the use of Shopee PayLater was also proven to have a positive and significant effect on consumer behavior. The coefficient of determination value shows that financial literacy and the use of Shopee PayLater are able to explain consumer behavior by 24.2%, while the rest is influenced by other factors outside the research model. These findings indicate that increasing financial literacy and wise use of paylater are important factors in controlling consumer behavior, especially among housewives as family financial managers.

CROSS-RELIGIOUS ADOPTION OF ISLAMIC FINANCIAL TECHNOLOGY AND FINANCIAL LITERACY: A SYSTEMATIC LITERATURE REVIEW

Ismul Aksan — 2026-05-08

This systematic review explores the intersection of Islamic Financial Technology (FinTech) and financial literacy, analyzing 27 scholarly publications from 2018 to 2024. The review employed a rigorous methodology, utilizing databases such as Scopus and tools like Publish or Perish (PoP) and VOSViewer for bibliometric network analysis. The findings reveal a notable shift towards high-impact journals (Q1 and Q2), with a significant increase in publication volume in 2024. Geographically, Indonesia, India, and Malaysia are the major contributors, though many Indonesian studies are non-quartile, indicating potential for quality enhancement. Thematic analysis highlights the predominance of user adoption studies, with key theories like the Technology Acceptance Model (TAM), Unified Theory of Acceptance and Use of Technology (UTAUT), and Theory of Planned Behavior (TPB) applied to understand the factors influencing Islamic FinTech adoption. Despite these contributions, gaps in the literature persist, particularly regarding non-Muslim perspectives, tailored financial literacy programs, and the integration of emerging technologies like blockchain and AI. This review identifies these research gaps and provides recommendations for future studies, emphasizing the need for longitudinal research and technological innovation to advance the field of Islamic FinTech and financial literacy

THE EFFECT OF THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARD POLICIES IN THE VALUE OF TRANSPARENCY AND ACCOUNTABILITY IN PUBLIC SECTOR FINANCIAL MANAGEMENT (Case Study of Serdang Village, Tanjung Bintang District)

Balqis Anggraini — 2026-05-13

This study aims to analyze the effect of the implementation of Government Accounting Standards (SAP) as stipulated in Government Regulation Number 71 of 2010 on transparency and accountability in public sector financial management in Serdang Village, Tanjung Bintang District, South Lampung Regency. Using a qualitative method with a descriptive analysis approach, data was collected through interviews with village officials. The results of the study show that Serdang Village has implemented Government Accounting Standards (SAP) through the use of the Village Financial System (Siskeudes), which facilitates the process of planning, implementing, administering, and reporting financial in a structured manner. Transparency is carried out by displaying budget banners at village offices and holding village deliberations involving the community, so that the community can find out the budget allocation and realization. Accountability can be seen from the submission of financial accountability reports openly in village forums, in line with Permendagri Number 20 of 2018. Community involvement in the planning and supervision process also strengthens good governance. However, there is criticism from residents regarding the quality of infrastructure development, which indicates the need to improve communication between the village government and the community. These findings show that SAP implementation contributes to increasing transparency, accountability, and community participation, which can ultimately support welfare through more targeted budget allocation.

EVALUASI PELELANGAN DAN PENGHAPUSAN ASET KENDARAAN DINAS PEMERINTAH DAERAH KOTA KUPANG (STUDI PADA BKAD KOTA KUPANG)

Emanuello Elman Peter Logo — 2026-05-13

This study aims to analyze the levels of importance and performance and to determine the position of attributes in the Cartesian Diagram of Importance–Performance Analysis (IPA) in the implementation of the auction and disposal of official vehicle assets at the Regional Financial and Asset Management Agency (BKAD) of Kupang City. This research employed a quantitative approach with a descriptive method. Data were collected through questionnaires distributed to 30 respondents and analyzed using the IPA method. The results indicate that the average importance score of 4.74 falls into the “very important” category, while the average performance score of 4.52 suggests that the implementation has generally been carried out well. However, a gap still exists between importance and performance in several attributes. The Cartesian Diagram mapping reveals that attributes A6 (completeness of asset disposal proposal documents from regional work units) and C3 (appropriateness of auction reserve prices with market conditions) are positioned in Quadrant I as top priorities for improvement. Overall, asset management has been implemented fairly well; however, improvements are still required in administrative aspects and in determining auction reserve prices to enhance effectiveness, efficiency, and compliance with public asset management principles