Jati: Jurnal Akuntansi Terapan Indonesia

M-CASH: Simple Software for MSME Financial Report Management in an Effort to Support SDGs to Drive Economic Growth

2024-12-05T14:53:02+07:00

This research aims to design a simple website-based financial reporting software for MSMEs to be more advanced in supporting inclusive and sustainable economic growth in accordance with the Sustainable Development Goals (SDGs). The subject of this research is MSME players at the Tugas Ibu Foundation. This research uses secondary data in the form of financial data contained in the balance sheet and profit and loss. The data analysis technique uses descriptive methods. The research method uses research and development (R&D) with a 4D development model modified into 3D by going through several stages, namely defining, design, and development. The results of this study are in the form of simple web-based M-CASH software that can help MSME actors record financial reports.

Accounting Reality Behind Waste Scales

2025-02-13T13:53:24+07:00

This research is based on the rampant scattering of waste, which is no longer considered valuable, so it ends up in landfills. This research focused on the accounting reality of the waste business in the Kawatuna landfill area. This research used a qualitative method with an ethnomethodology approach and data collection techniques in the form of observation, interviews, and documentation to observe the professional behavior of waste pickers and collectors in practicing waste transactions. The results showed that accounting practices in waste transactions support sustainable business relationships in the Kawatuna landfill area. Mutual trust is the main key to building a waste business with the recognition of waste as a valuable asset. The practice of debt and credit that occurs supports simple accounting practices in the waste business. This finding is relevant to the concept of circular economy; the application of the concept supports business processes that involve economic, environmental, and social spheres in forming sustainable businesses.

ESG Disclosure Comparison Analysis in the Fast-Moving Consumer Goods Industry

2025-02-03T13:57:55+07:00

This article analyses the disclosure of ESG (Environmental, Social, and Governance) practices in Fast-Moving Consumer Goods (FMCG) companies that are listed on the Indonesia Stock Exchange in 2023. This study employed a descriptive analysis approach to describe the level of ESG disclosure in the Indonesian FMCG sector. The research sample included 20 FMCG companies that are listed on the Indonesia Stock Exchange in 2023. The results showcased that ESG disclosure in Indonesian FMCG companies, based on the Global Reporting Initiative (GRI) Standard, has reached a pretty good level. The average quantity of ESG disclosures was 57.39%, with details of environmental aspects at 51.61%, social aspects at 60.62%, and governance aspects at 60%. These findings reflect that although ESG disclosures in the Indonesian FMCG sector have reached an adequate level, there remains potential improvement, particularly regarding the disclosure of environmental aspects.

Financial Reporting and Tax Calculator Application “AccounTax”: Is it Feasible to Develop for MSMEs in Indonesia?

2024-12-05T14:50:14+07:00

Preparing financial and tax reports is challenging for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. It occurs because of a lot of the obstacles they face, like limitations in knowledge, time, and human resources. This study developed a financial reporting and tax calculator application that can be used as one solution for resolving problems faced by MSME actors. So, it is necessary to conduct a feasibility test on the development of this application. The TELOS (Technical, Economic, Legal, Operational, Schedule) approach was applied in this feasibility study with a descriptive qualitative approach. The results show that the financial reporting and tax calculator application “AccounTax” is feasible for development in terms of technical, economic, legal, operational, and schedule. This application can, therefore, be distributed to MSMEs to help with the process of creating financial and tax reports for MSMEs.

Workplace Dynamics and the Potential for Fraud: A Qualitative Study in the Government Sector

2025-02-25T11:28:20+07:00

This study aims to assess employee perceptions of the work environment in the Bengkulu government sector and its impact on fraud potential, with the aim of developing effective fraud prevention strategies. This study used a qualitative descriptive methodology using semi-structured interviews with government employees in Bengkulu Province. Data were analyzed using content analysis, which offers insight into the nuances of the work environment and its potential relationship to fraud by exploring employees’ subjective experiences and perspectives. The study found that employee perceptions of the work environment in the Bengkulu government sector are related to fraud potential. A conducive work environment and effective internal control are important preventive measures. Factors such as workload, pressure, and leadership behavior significantly shape employee perceptions and influence the likelihood of fraudulent activity. The theoretical implications of this study emphasize the importance of a conducive and ethical work environment in reducing fraud. Practically, these findings highlight the need for policy makers and government administrators to implement stringent internal controls, foster a culture of integrity, and ensure a transparent and merit-based system to minimize fraud and enhance public trust.