Jurnal Accounting Information System (AIMS)

Comparative Analysis of District PPID Website Accessibility in West Java Using Public Information Disclosure Scores

2026-09-11T00:02:17-04:00

Public information disclosure and web accessibility are important aspects of Electronic-Based Government Systems (SPBE). This study aims to evaluate and compare the accessibility of six regency-level Information and Documentation Management Officer (PPID) websites in West Java based on their 2025 Public Information Disclosure Monitoring and Evaluation (Monev KIP) scores. Using extreme group sampling, the websites were divided into high-performer (Sumedang, Karawang, and Bandung) and low-performer (Cianjur, Indramayu, and Sukabumi) groups. The websites were automatically tested based on the Web Content Accessibility Guidelines (WCAG) 2.2 using PowerMapper and AudioEye. The results showed 114 findings from AudioEye and 28 findings from PowerMapper, consisting of 22 WCAG issues and 6 ARIA warnings. The high-performer group had more findings than the low-performer group, with 62 AudioEye findings and 18 PowerMapper findings, compared with 52 and 10 findings, respectively. Common accessibility problems included missing accessible names for links and images, low color contrast, and unclear focus indicators. These results indicate that high public information disclosure scores do not always indicate better web accessibility. The findings also highlight the need to combine automated and manual testing for a more complete accessibility evaluation.

Influence of CR and DAR on ROA and Impact on CAR at BJB Syariah Period 2020–2024

2026-09-10T23:11:40-04:00

This study was motivated by inconsistencies between empirical data and theoretical expectations, as well as research gaps in previous studies examining the effects of the CR and DAR on ROA and their impact on the CAR. This study aims to contribute to the body of knowledge on Sharia financial management by demonstrating whether short-term liquidity management (CR) and asset leverage (DAR) in regional Sharia banks indirectly mitigate capital risk (CAR) through the optimization of profitability (ROA) amidst the shift in financial regulations. This research employed a quantitative associative approach using secondary data obtained through documentation and literature review. The sample consisted of 20 quarterly financial statements from 2020 to 2024, selected using purposive sampling. The findings indicate that CR has no significant effect on ROA (? = ?0.358; p = 0.132), and DAR also has no significant effect on ROA (? = 0.104; p = 0.653). Furthermore, CR (? = 0.086; p = 0.752), DAR (? = ?0.023; p = 0.927), and ROA (? = 0.076; p = 0.780) do not have significant effects on CAR. The path analysis also shows that ROA does not significantly mediate the relationship between CR and CAR or between DAR and CAR, indicating that the indirect effects are not statistically significant.

SME Readiness for Bank Financing: A Cluster Analysis of Financial Reporting Quality and Accounting Literacy

2026-09-10T23:20:17-04:00

Access to formal bank financing among Indonesian SMEs remained limited, partly attributable to weak financial statement quality and low accounting literacy among business owners. Prior studies had generally tested the effects of these two factors in a linear, aggregate manner (a variable-centered approach), without describing how SMEs were actually distributed across combinations of readiness levels. This study aimed to identify SME readiness profiles based on financial statement quality and accounting literacy, and to examine differences in bank-SME partnership and financing access across the resulting groups. Using a cross-sectional survey of 200 SMEs in West Java, Indonesia that had applied for bank credit within the past three years, K-Means cluster analysis was applied to financial statement quality and accounting literacy scores, yielding three readiness groups: Low (n=39; 19.5%), Moderate (n=86; 43.0%), and High (n=75; 37.5%). One-way ANOVA revealed significant differences (p<.001) in bank-SME partnership and financing access across the three groups, with large effect sizes (?² = .70 and .71). Tukey HSD post-hoc tests confirmed that all pairwise group comparisons were statistically significant, indicating a consistent, graded pattern—rather than a mismatched configuration—between SME reporting-literacy readiness and financing outcomes. These findings suggested that improvements in SME readiness were gradual and holistic in nature, implying that policy interventions should be tiered according to readiness group rather than applied uniformly across all SMEs.

Unlocking Financial Performance : The Role of Intellectual Capital and Leverage

2026-09-10T23:39:31-04:00

This study aims to examine the impact of intellectual capital and leverage on Return on Assets (ROA) for non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The study is grounded in Resource-Based Theory (RBT), which emphasizes the crucial role of both tangible and intangible resources in determining corporate performance. A quantitative research method was employed, utilizing secondary data derived from financial statements. Analysis was conducted using descriptive statistics, classical assumption tests, correlation analysis, and multiple linear regression. The results indicate that intellectual capital has a significant negative effect on ROA; this implies that higher investment in intangible assets tends to lead to a decline in ROA if implementation is suboptimal. Meanwhile, leverage has a significant positive effect on ROA, although its contribution is relatively small compared to that of intellectual capital. Collectively, intellectual capital and leverage significantly influence ROA, with a coefficient of determination (R²) of 61.30%, indicating that nearly all variation in ROA can be explained by these two independent variables. These findings underscore the importance of effectively managing intellectual capital and appropriately utilizing leverage to support the achievement of sustainable financial performance.

Accounting Process Digitalization through a Spreadsheet Based Information System : A PIECES and Internal Control Approach

2026-09-11T00:06:50-04:00

Digitalizing accounting processes in small businesses requires not only replacing paper records with digital tools but also aligning technology with business processes, information needs, and internal control requirements. This study analyzes and redesigns the accounting information system of Kencana Anggrek Jewelry Store, Junti Branch, using an integrated systems analysis approach. A descriptive qualitative case study was conducted through observation, semi-structured interviews, and documentation. Problems in the existing system were diagnosed using the PIECES framework, followed by As-Is document flowcharting, accounting risk and internal control analysis, system requirements identification, and To-Be system modeling using a context diagram and Data Flow Diagrams. The proposed system was implemented using Microsoft Excel with Google Drive backup. Functional testing and post-implementation owner interviews were used to evaluate the system. The findings show that the manual system was characterized by repetitive calculations, dependence on physical documents, delayed reporting, incomplete segregation of duties, and risks of recording errors and data loss. The redesigned spreadsheet-based accounting information system introduced structured transaction recording, automated calculations, integrated daily-to-monthly recapitulation, standardized reporting, and digital backup. All tested functions operated as expected. The owner also reported positive evaluations regarding usability, relevance, perceived accuracy, timeliness, and operational feasibility. The study demonstrates that spreadsheet-based digitalization can provide a practical and traceable accounting system improvement for resource-constrained small businesses when system requirements are directly derived from operational problems and control risks. However, the study does not measure quantitative before-and-after effectiveness, limiting conclusions regarding performance improvement. Future studies should test measurable efficiency, error reduction, and scalability.

Distributed Cloud Performance Benchmarking on Google Cloud Platform Using MobileNetV2 Inference Workloads

2026-09-10T23:52:47-04:00

This study benchmarked MobileNetV2 inference on Google Kubernetes Engine to examine how cluster configuration and concurrent-user load affected service performance. A 3×3 factorial design compared static two-node, static four-node, and autoscaling two-to-four-node deployments at 10, 50, and 100 concurrent users. Five 15-minute runs per treatment yielded 45 experimental units. Client-side throughput, average latency, and error rate were interpreted alongside CPU and pod telemetry. At 100 users, the two-node configuration recorded 14.40 requests/s, 7,121.81 ms latency, and 70.67% errors. Four static nodes recorded 19.62 requests/s, 4,636.13 ms latency, and 50.53% errors. The 36.25% throughput increase was less than proportional to the doubled node count at that load. Autoscaling recorded 19.82 requests/s and 69.79% errors at 100 users, while its 50-user treatment coincided with pod thrashing. The reported two-way analysis of variance indicated significant configuration, load, and interaction effects at the 0.05 level; exact assumption-test outputs and sums of squares were unavailable for independent verification. The results showed that the tested configurations did not ensure reliable service under high concurrency. Resource limits, timeouts, and autoscaling settings remained plausible contributors requiring controlled follow-up experiments.

Poverty, Income Inequality, and Economic Growth : The Moderating Role of Central Fiscal Transfers in West Java, 2018–2023

2026-09-17T23:14:52-04:00

This study examines the effects of poverty and income inequality on real GRDP growth, and the moderating role of central government fiscal transfers (general and special allocation funds) on these relationships, across 27 regencies/cities in West Java during 2018–2023. Using an explanatory quantitative approach with balanced panel data regression (162 observations) estimated through a Fixed Effect Model (EViews 12), the study includes the Human Development Index and investment as control variables, with POV×Z and GINI×Z interaction terms testing the moderating effect. Results show poverty has a significant negative effect on real GRDP growth (? = -2.89; p = 0.000), while income inequality shows a significant positive effect (? = 42.02; p = 0.031), contrary to the hypothesized direction. Central fiscal transfers significantly moderate the poverty–growth relationship (POV×Z; ? = 0.0073; p = 0.017) in a positive direction, indicating a flypaper-effect pattern in which high transfer dependency fails to strengthen poor regions' capacity to offset poverty's negative impact. In contrast, the moderating effect of fiscal transfers on income inequality (GINI×Z) is not significant (p = 0.402), reflecting inequality's roots in longer-term structural factors. Mediation tests for M1 and M2 do not meet statistical criteria. These findings provide empirical grounds for evaluating Indonesia's 2022 Fiscal Relations Law and suggest strengthening performance-based transfer mechanisms alongside the financial intermediation role of regional development banks and microfinance institutions in high-poverty, transfer-dependent regions.

Data Panel Regression Implementation for Predicting Divorce in Regencies and Cities of West Java Province

2026-09-10T23:58:54-04:00

Family is an important component in a community. Divorce, as a major indicator of a family, is used as a metric to gauge family health in a community. A Prediction of the total number of divorces for regency/city in West Java Province was developed. Three models are used for prediction and compared to each other through MAPE, MAE, and RMSE tests, with an additional classic assumption test and model selection test for additional guidance. The models are the common effects model, fixed effects model, and random effects model. The first iteration of prediction has a best MAPE of 33.25%, achieved by the common effects model, and it violated nearly all classic assumption tests. A log transformation for the features was conducted. In this iteration of prediction, the random effects model has the best MAPE with 19.95% and no major assumption test violations. It has an RMSE of 1550.66 and MAE of 1002.35. In addition, during this study, an entry has a completely missing divorce value for the entire training dataset. An attempt at zero-shot was conducted; the first iteration had 73.5% MAPE, and the second iteration had a MAPE of 5.3%, a significant improvement from log transformation. For further study, an analysis could be made to determine what the common denominator is between city/regency that has low MAPE. Through this analysis, an adjustment could be made for the model to improve predictive ability. Additionally, new data could be introduced to the model.

Generative AI and ChatGPT in Accounting Education : A Scoping Review

2026-09-17T23:55:45-04:00

The public release of ChatGPT in November 2022 accelerated the adoption of generative artificial intelligence (GenAI) in higher education, producing a fragmented but rapidly growing body of research on its role in accounting education. Individual studies have examined technology acceptance, academic integrity, assessment, and curriculum design, but no prior synthesis has mapped this evidence as a distinct field. This study aimed to map the scope, methodological characteristics, and thematic landscape of research on GenAI and ChatGPT in accounting education published between January 2022 and July 2026. A scoping review was conducted following the framework of Arksey and O'Malley, refined by Levac et al. and the Joanna Briggs Institute, and reported per the PRISMA-ScR guideline, with literature searched across Lens.org, ERIC, Google Scholar, and Scopus-indexed metadata and evidence synthesised thematically. From 149 records identified, 33 studies across 19 countries and 31 journals met the eligibility criteria, over four-fifths published in 2025-2026. The literature clustered into nine themes, led by technology acceptance (27.3%) and academic integrity and ethics (18.2%), and was dominated by quantitative survey designs (60.6%) grounded in technology-acceptance theories. Findings show GenAI research is shifting from adoption toward responsible educational integration, with GenAI functioning most productively as a cognitive scaffold rather than a substitute for accounting competence. The review concludes that accounting education should move from an adoption-centred model toward a responsible-integration model combining technology acceptance with assessment redesign, curriculum transformation, lecturer readiness, and protection of professional judgement, and proposes a research agenda emphasising longitudinal, comparative, and intervention-based studies.

A TOGAF ADM–Based Enterprise Architecture Blueprint for Internal Quality Assurance Systems in Higher Education

2026-09-20T20:29:19-04:00

Higher education institutions currently face significant challenges in meeting regulatory demands for the Internal Quality Assurance System (SPMI). While Enterprise Architecture (EA) has been widely adopted in the education sector, existing studies address general academic administration, apply EA to only one SPMI standard or architecture layer, or build SPMI systems without an architecture framework; to our knowledge, none covers the complete quality cycle across all architecture domains. This research addresses this gap by designing a comprehensive enterprise architecture blueprint specifically tailored to support the Determination, Implementation, Evaluation, Control, and Improvement (PPEPP) cycle using The Open Group Architecture Framework Architecture Development Method (TOGAF ADM). By employing a qualitative case study approach, this study maps the alignment between rigorous quality standards and information technology infrastructure from the Preliminary Phase to Migration Planning. The primary contribution of this research is a holistic architectural framework that integrates fragmented audit processes into a unified digital ecosystem, comprising document management, automated internal audits, and executive performance dashboards. The resulting blueprint offers a strategic reference for higher education institutions seeking to transform their quality assurance from manual, compliance-based procedures into a real-time, data-driven quality culture, thereby enhancing operational efficiency and accreditation data accuracy.

The Effect of Operating Cost Management and Business Revenue on Return On Equity

2026-09-30T04:50:59-04:00

The hotel industry faces increasingly competitive conditions that require effective operational cost management and revenue optimization to maintain financial performance. Emaki Hotel Jatinangor experienced fluctuations in operational costs and business revenue during the 2021–2025 period, which were accompanied by changes in Return On Equity (ROE). The purpose of this study is to ascertain how business income and operational cost control, both partially and concurrently, affect ROE at the Emaki Hotel Jatinangor. Using secondary data from the hotel's financial reports for the years 2021–2025, this study used an associative quantitative approach. Multiple regression, multiple correlation, coefficient of determination, t-test, and F-test were used to assess the data that were gathered through literature review and documentation. With a coefficient of determination of 70% and a t-value of 3.480, which is higher than the t-table value of 3.182, the results show that operational cost management has a favorable and significant impact on ROE. With a t-value of 3.300 and a coefficient of determination of 76.5%, business revenue likewise significantly and favorably affects ROE. With a multiple correlation coefficient of 0.983 and a coefficient of determination of 96.6%, operational cost management and business revenue both significantly impact ROE at the same time. The F-test yields an F-value of 18.450, which is higher than the 3.354 F-table value. These results suggest that increasing the efficiency of equity usage at the Emaki Hotel Jatinangor requires careful consideration of operational cost management and business income.

The Strategic Role of Accounting Information Systems in Driving Employee Performance in Islamic Banking Institutions in Indonesia

2026-10-02T02:38:05-04:00

The increasing digital transformation in the Islamic banking industry has created challenges for organizations to ensure that accounting information systems can effectively support employee performance. Although Islamic banks have adopted information technology to improve operational processes, the effectiveness of technology utilization depends not only on the quality of accounting information systems but also on organizational support and the ability to transform information into organizational knowledge. This study aims to examine the influence of Accounting Information System Quality and Organizational Support for Technology on Employee Performance, with Knowledge Management Capability as a mediating variable in Islamic banking institutions. This study employed a quantitative approach with an explanatory research design. Data were collected using a questionnaire with a 1–5 Likert scale from 220 employees of Islamic commercial banks and Islamic business units in Bogor City. The data were analyzed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPLS 4 through measurement model assessment, structural model analysis, and mediation testing. The results indicate that Accounting Information System Quality and Organizational Support for Technology positively and significantly influence Employee Performance and Knowledge Management Capability. Furthermore, Knowledge Management Capability positively influences Employee Performance and significantly mediates the relationship between technology-related factors and employee performance. This study concludes that improving employee performance in Islamic banking requires the integration of high-quality accounting information systems, organizational technology support, and effective knowledge management capabilities.