JEA17: Jurnal Ekonomi Akuntansi

FROM EXPORTER TO IMPORTER: TRACING THE SHIFTING DYNAMICS OF INDONESIA’S OIL TRADE PERIOD 2001-2022

Muhammad Syahputra Priyadani — 2025-10-12

This study investigates the shifting dynamics of Indonesia’s oil trade by analyzing the influence of domestic crude oil production, global oil prices, and the USD–IDR exchange rate on Indonesia’s crude oil import volume from 2001 to 2022. Despite numerous national energy policies aimed at achieving self-sufficiency, Indonesia remains heavily dependent on oil imports due to its limited refining capacity. Using annual time-series data and multiple linear regression analysis, supported by classical assumption tests to ensure model validity, the results show that both domestic production and oil prices have a statistically significant positive effect on imports. This suggests that increasing domestic production does not necessarily reduce import dependency, largely due to the structural limitations of Indonesia’s oil refining infrastructure. In contrast, the exchange rate exerts a significant negative effect, indicating that Rupiah depreciation curbs imports by raising import costs. The model accounts for 82% of the variation in oil import volumes, emphasizing the strategic importance of these macroeconomic variables. By isolating only three key factors (production, price, and exchange rate) this study offers a focused empirical framework for understanding oil import behavior. The findings highlight the need to accelerate domestic refinery development, implement hedging mechanisms against currency volatility, and design responsive policy tools to global oil price shifts, thereby reducing import reliance and strengthening national energy security.

ORGANISATIONAL ETHICAL CULTURE AS A MODERATOR: THE INFLUENCE OF WORKPLACE ENVIRONMENT DISCLOSURE AND GOOD CORPORATE GOVERNANCE ON BUSINESS SUSTAINABILITY AT PT TELKOM GROUP WITEL SUMBAGSEL TBK

Anisya Eka Septiana — 2025-10-14

The environment is part of the Company's Accounting System, namely the inclusion of environmental costs in the company's accounting. It contains traces of financial expenditure and benefits from activities that lead to efforts to protect and preserve nature, both natural resources and the environment. In this way, it will be possible to assess the extent to which companies and other organizations pay attention to environmental aspects in each of their production processes. The decline in the quality of the environment as a result of business activities on a local, national and even global scale is a serious concern for all groups and nations.

Keywords : Work environment, good corporate governance, ethical organizational culture, business sustainability

INFLUENCE OF CLOUD ACCOUNTING TECHNOLOGY, ACCOUNTING UNDERSTANDING, AND ACCOUNTING STANDARDS ON THE IMPROVEMENT OF FINANCIAL REPORT QUALITY OF MSMES

M Iqbal Aldiansyah Putra — 2025-10-24

Palembang still face obstacles in preparing financial statements in accordance with applicable standards, due to low accounting knowledge, limited application of accounting standards, and minimal utilization of digital technologies such as cloud accounting. This research employed a quantitative approach using the Structural Equation Modeling Partial Least Square (SEM-PLS) method. The sample consisted of 120 respondents who were financial staff of active MSMEs in Palembang. Data were collected through questionnaires and analyzed using SmartPLS software. The results indicate that all three independent variables cloud accounting technology, accounting comprehension, and accounting standards have a positive and significant effect on the quality of financial statements. The adoption of cloud accounting technology has been proven to enhance efficiency in accounting processes, improve data recording accuracy, ensure data security, and increase transparency in reporting. Adequate accounting comprehension enables the preparation of financial statements in accordance with applicable accounting principles and procedures. Meanwhile, the implementation of accounting standards strengthens credibility, comparability, and reliability of MSME financial statements. These findings highlight the importance of synergy between technology adoption, accounting literacy improvement, and application of accounting standards to foster transparency, accountability, and competitiveness of MSMEs in the digital era.

FACTORS INFLUENCING THE ADOPTION OF DIGITAL ACCOUNTING IN MSMES IN THE ERA OF DIGITAL TRANSFORMATION

Irda Agustin Kustiwi — 2025-10-29

The rapid advancement of digital technology has transformed the way Micro, Small, and Medium Enterprises (MSMEs) manage their accounting systems. This study aims to examine the factors influencing the adoption of digital accounting in MSMEs during the era of digital transformation. The research framework integrates the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT) to identify the effects of technological, organizational, environmental, individual, and economic/institutional factors on digital accounting adoption. Data were collected from 200 MSME owners and accounting practitioners through an online survey and analyzed using Structural Equation Modeling (SEM-PLS). The results show that all five factors significantly influence the adoption of digital accounting, with technological and organizational factors having the strongest effects. The R-square value of 0.672 indicates that the model explains 67.2% of the variance in digital accounting adoption, while the Q-square value of 0.672 demonstrates high predictive relevance. The findings suggest that technological readiness, managerial support, and digital literacy are critical drivers of successful digital accounting adoption in MSMEs. This study contributes to the literature on digital transformation in accounting by providing empirical evidence on the determinants of technology adoption among MSMEs and offers practical insights for policymakers, system developers, and educators to strengthen the digital ecosystem for small business sustainability.

THE AUDIT QUALITY BATTLEGROUND: AI, PROFESSIONAL SKEPTICISM, EXPECTATION GAPS, AND AUDIT PROCESS EFFECTIVENESS FIGHTING FOR DOMINANCE IN SURABAYA’S PUBLIC ACCOUNTING FIRMS

Arti Mirza Aulia — 2025-12-19

This study examines the simultaneous influence of professional skepticism, audit artificial intelligence (AI) utilization, and the expectation gap on audit quality, with audit process effectiveness serving as the mediating variable. Using a quantitative approach, data were collected through structured questionnaires distributed to auditors working in Public Accounting Firms (KAPs) across Surabaya. The results indicate that professional skepticism and the expectation gap have significant positive effects on both audit process effectiveness and audit quality, while AI utilization shows no significant effect on either variable. The findings highlight that human and perceptual factors remain dominant determinants of audit outcomes, and audit process effectiveness plays a crucial mediating role that translates auditor behavior and stakeholder perceptions into improved audit quality. The study concludes that technological adoption alone is insufficient without adequate auditor competence and organizational readiness. Theoretically, this research reinforces behavioural auditing and stakeholder theory, while practically, it emphasizes the need to strengthen professional skepticism, manage expectation alignment, and gradually integrate AI-based audit tools supported by proper training and digital capability.