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Jati, Pp 15-30 (2026)
ISSN 2615-157X · Universitas Muhammadiyah Yogyakarta · 109 articles in the index
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Journal Article
Reducing Accounting Complexity in Manufacturing MSMEs through Iterative Design of General Code-Based Systems
Accounting complexity is one of the main factors behind MSMEs' resistance to preparing financial information. However, with technological advancements, lengthy, complex accounting cycles can be streamlined. This study aims to develop a web-based accounting system using a general code recognition…
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Journal Article
Detection of Social Proximity and Sanctions on PBB Tax Compliance: Quasi-Experiment in Pangkalpinang City
Tax compliance studies often focus on legal sanctions, while social factors receive relatively less attention. This study aims to examine the effects of social proximity and sanctions on taxpayer compliance concerning the Rural and Urban Land and Building Tax (PBB-P2) in Pangkalpinang City…
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Journal Article
Green Skills for Future Accountants: Insights from Rempang Eco City Development
This study investigates the green skills required by future accountants over the next two decades within the context of the Rempang Eco City development. Employing a qualitative, phenomenological approach, the research captures the perspectives and experiences of key informants through interviews…
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Journal Article
ESG Disclosure and Accountability Practices in Women-led Social Enterprises
The study examines ESG disclosures in two women-led Indonesian Social Enterprises (SEs), namely Kumpul Impact and Libu Perempuan, and how these disclosures shape accountability and legitimacy. Drawing on Legitimacy Theory, particularly the distinction between moral and pragmatic legitimacy, this…
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Journal Article
Smart HPP: Design of a Web-Based COGS Calculator for the Manufacturing Industry for MSMEs
This study aims to develop a COGS (Cost of Goods Sold) calculation website for MSMEs in the manufacturing sector (Smart-HPP) to enable them to make more accurate business decisions. The COGS calculation model on this (Smart-HPP) uses full costing and variable costing. This research was conducted…
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Journal Article
Exploring Technology Adoption and SAK EMKM Adherence among MSMEs in the Borobudur Area
This research aims to investigate the level of IT adoption and compliance with SAK EMKM. A qualitative interpretive phenomenological paradigm was employed to explore the level of IT adoption and compliance with SAK EMKM in the financial reporting of MSMEs in the Borobudur area. The results…
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Journal Article
Corporate Environmental Disclosure in Practice: A Case Study of Indonesian Firms Under Regulatory Reform
This study aims to understand the effects of carbon emission disclosure (CED) and PROPER on firm value and considers firm size, profitability, and leverage, before and after the implementation of POJK No. 51 of 2017. This study is quantitative and utilized secondary data sourced from PROPER…
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Journal Article
Situational Logic Before Strategy: Antenarratives of Export Sustainability in Green MSMEs in Indonesia
Guided by the premise of situational logic before strategy, this study examines how export sustainability is enacted by green micro, small, and medium enterprises (MSMEs) as an emergent organizational process rather than as the adoption of predefined sustainability models. Data were collected…
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Journal Article
Stock Rising: Stock Investment Simulation for the Smart Young Generation of Investing
This study aims to produce creative media for capital market financial literacy in the form of games as a simulation of investment and capital market practices for the younger generation, where the output of this study is expected to be a solution for the limitations of high/vocational school…
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Journal Article
Navigating Financial Uncertainty: Hospital Cost Strategies During the Initial COVID-19 Outbreak in Indonesia
The COVID-19 pandemic revealed fundamental weaknesses in healthcare financing systems, particularly in developing countries like Indonesia. Public hospitals faced significant challenges in sustaining operations due to changes in reimbursement policies and the increasing complexity of services…
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Journal Article
Evaluation of The Threshold for Taxable Enterprises in Indonesia: Impact and Proposal Using Institutional Theory
This research was conducted to analyze the impact of implementing the Taxable Entrepreneurs (PKP) threshold of IDR4,800,000,000.00. The novelty of this research is using institutional theory, proposing new Value Added Tax (VAT) collection mechanism, and calculating the potential VAT from the…
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Journal Article
Exploring Environmental Costs in Environmental Pollution Prevention Efforts: A Case Study of the Shalempang Batik MSME
This study aims to explore the environmental costs incurred by Batik Shalempang micro, small, and medium enterprises (MSMEs). This study used a qualitative case study. Three informants were recruited. Environmental cost exploration is identified and classified based on the categories of Hansen &…
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Journal Article
Feasibility of Investment in Tourism Villages Towards Sustainable Development: A Comparative-Phenomenology Study
This applied research is a development of previous research, namely the study of the business feasibility of the Jawai Laut tourist village in Sambas Regency, West Kalimantan. The researcher expanded the study by conducting a comparative study of the phenomenological approach to explore the…
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Journal Article
How Safe Are Principles and Good Corporate Governance Applied in an Indonesian Zakat Institution?
This study examines the application of the 3 Aman Principles, namely Aman Syar’i (compliance with Islamic law), Aman Regulation (compliance with legal standards), and Aman NKRI (commitment to the integrity of the Unitary State of the Republic of Indonesia), together with Good Corporate Governance…
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Journal Article
MSMEs’ Perspective on Tax Compliance in Malang City: Trust and Power Dynamics Compliance Toward Smart Governance
This study explores the dynamics of voluntary and enforced tax compliance strategies among individual and corporate taxpayers in the MSME sector in Malang City through the lens of the Extended Slippery Slope Framework (eSSF) and Smart Governance. A qualitative approach was applied using a…
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Journal Article
The Understanding of Small and Medium Enterprises on Creating Shared Value in Indonesia: An Exploratory Study
Implementing the Creating Shared Value (CSV) strategy is a new strategy to respond to sustainability issues. The CSV strategy can be used to solve social and environmental problems while creating economic value for companies and society. CSV has been widely applied by large companies, but its…
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Journal Article
Strengthening Public Expenditure Efficiency Through System Integration: A Case Study of the Official Travel System in Indonesia
The research intends to find how to redesign the official travel system which can mitigate the potential risks of inefficiency and fraud effectively by using business process improvement (BPI). The qualitative method is applied and business process improvement adopted as research strategy. The…
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Journal Article
Pannyori Accounting Practices in the Akkorontigi Tradition: Transparency and Accountability in South Bontonompo District
This research seeks to study pannyori accounting within the Akkorontigi tradition in the community of Bontonompo Selatan District. This research uses a qualitative method with an ethnographic approach and establishes the community in the Bontonompo Selatan District as the research site. The data…
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Journal Article
Accounting Reality Behind Waste Scales
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…
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Journal Article
ESG Disclosure Comparison Analysis in the Fast-Moving Consumer Goods Industry
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…