https://sj.eastasouth-institute.com/index.php/sak/issue/feed Sanskara Akuntansi dan Keuangan 2024-05-31T06:58:30+00:00 Sanskara Akuntansi dan Keuangan journalsanskara@gmail.com Open Journal Systems <p>Sanskara Akuntansi dan Keuangan dengan nomor registrasi <a href="https://portal.issn.org/resource/ISSN/2964-8815">ISSN 2964-8815 (Online)</a> dan <a href="https://portal.issn.org/resource/ISSN/2985-7805">ISSN 2985-7805 (Cetak)</a> adalah jurnal ilmiah yang diterbitkan oleh <a href="https://eastasouth-institute.com/jurnal/">Eastasouth Institute</a>, yang memfokuskan pada publikasi artikel-artikel berkualitas tentang topik-topik terkini di bidang akuntansi, keuangan, dan bidang terkait lainnya. Jurnal ini bertujuan untuk memfasilitasi perkembangan dan penyebaran pengetahuan di bidang akuntansi dan keuangan melalui publikasi artikel-artikel terbaru, penelitian, studi kasus, dan ulasan literatur.</p> <p>Sanskara Akuntansi dan Keuangan diterbitkan tiga kali dalam setahun pada bulan Januari, Mei dan September dan menggunakan sistem penelaahan sejawat (peer-review) untuk memastikan kualitas dan orisinalitas artikel. Jurnal ini menerima artikel dalam berbagai format, seperti artikel penelitian, studi kasus, dan ulasan literatur. Artikel yang diterbitkan mencakup berbagai topik seperti akuntansi keuangan, manajemen keuangan, audit, perpajakan, dan lain-lain.</p> <p>Sanskara Akuntansi dan Keuangan juga mendorong pengembangan teori dan aplikasi akuntansi dan keuangan dalam konteks Indonesia, serta mendorong kerja sama antara akademisi, praktisi, dan pihak-pihak terkait lainnya di bidang akuntansi dan keuangan. Jurnal ini berkomitmen untuk menerbitkan artikel-artikel berkualitas dan bermakna yang dapat berkontribusi pada perkembangan ilmu akuntansi dan keuangan di Indonesia dan di seluruh dunia.</p> https://sj.eastasouth-institute.com/index.php/sak/article/view/385 Bibliometric Exploration of the Relationship between Fiscal Policy and Macroeconomic Stability 2024-05-27T02:08:22+00:00 Loso Judijanto losojudijantobumn@gmail.com Iwan Harsono iwanharsono@unram.ac.id Luluk Fadliyanti fadliyanti@unram.ac.id Subhan Purwadinata Subhan_Purwadinata@staff.unram.ac.id <p>This research explores the relationship between fiscal policy and macroeconomic stability through in-depth bibliometric analysis, utilizing articles from various academic databases. Focusing on Indonesia, this study identifies trends, patterns and empirical evidence showing the impact of various fiscal policy tools on key macroeconomic indicators such as GDP growth, inflation rates and unemployment rates. Through a methodology that includes data collection, processing, descriptive analysis, and visualization, this research provides insights into the effectiveness of fiscal policy in stabilizing the economy as well as its interaction with monetary policy. The results show that effective coordination between fiscal and monetary policies is crucial for macroeconomic stability, especially in the face of economic crises. From a bibliometric perspective, this analysis also reveals underexplored research areas that have potential for further investigation.</p> 2024-05-31T00:00:00+00:00 Copyright (c) 2024 Loso Judijanto, Iwan Harsono, Luluk Fadliyanti, Subhan Purwadinata https://sj.eastasouth-institute.com/index.php/sak/article/view/386 Bibliometric Review of the Relationship between Monetary Policy and Economic Growth 2024-05-23T11:03:49+00:00 Loso Judijanto losojudijantobumn@gmail.com Iwan Harsono iwanharsono@unram.ac.id Ihsan Ro'is drihsanrois@gmail.com Baiq Saripta Wiji Mulawiani baiqsariptaw@unram.ac.id <p>Penelitian ini menggunakan analisis bibliometrik untuk mengkaji secara mendalam hubungan antara kebijakan moneter dan pertumbuhan ekonomi. Melalui peninjauan sistematis literatur dari tahun 1969 hingga 2024, studi ini mengidentifikasi tren, metodologi, dan lacuna dalam penelitian sebelumnya. Temuan mengungkapkan bahwa meskipun ada kesepakatan umum tentang pengaruh signifikan kebijakan moneter terhadap pertumbuhan ekonomi, masih terdapat ketidakkonsistenan dalam hasil yang mengindikasikan adanya ruang untuk penyelidikan lebih lanjut. Visualisasi data membantu dalam memetakan evolusi dan hubungan tematik dalam literatur, sementara analisis metrik menyediakan wawasan mengenai dampak dan jangkauan publikasi terkait. Studi ini memberikan rekomendasi untuk mengisi kesenjangan penelitian yang teridentifikasi, khususnya dalam konteks ekonomi digital dan kebijakan moneter syariah, yang menjanjikan potensi untuk studi masa depan.</p> 2024-05-31T00:00:00+00:00 Copyright (c) 2024 Loso Judijanto, Iwan Harsono, Ihsan Ro'is, Baiq Saripta Wiji Mulawiani https://sj.eastasouth-institute.com/index.php/sak/article/view/388 The Influence of Blockchain Technology on the Efficiency of Financial Reporting Processes and Accounting Processes in the Banking Industry in Indonesia 2024-05-24T04:29:14+00:00 Loso Judijanto losojudijantobumn@gmail.com Eko Sudarmanto ekosudarmanto.umt@gmail.com Asri Ady Bakri asriady.bakri@umi.ac.id Edy Susanto edysusanto@umi.ac.id Ummu Kalsum ummukalsum.ak@umi.ac.id <p>This research investigates the influence of blockchain technology on the efficiency of financial reporting and accounting processes in the banking industry in Indonesia. Through quantitative analysis involving 200 professionals from Indonesian banks and financial institutions, this research examines perceptions, correlations and predictive relationships related to blockchain adoption and financial process efficiency. These findings reveal a positive perception of blockchain's impact on financial processes, with higher levels of blockchain adoption associated with better efficiency metrics such as transaction processing time, data accuracy, and auditability. Regression analysis further confirms blockchain adoption as a significant predictor of financial reporting and accounting efficiency, even after controlling for organizational size, technological infrastructure, and regulatory environment. The results of this research underscore the transformative potential of blockchain technology in revolutionizing financial processes and driving operational excellence in banks in Indonesia.</p> 2024-05-31T00:00:00+00:00 Copyright (c) 2024 Loso Judijanto, Eko Sudarmanto, Asri Ady Bakri, Edy Susanto, Ummu Kalsum https://sj.eastasouth-institute.com/index.php/sak/article/view/389 The Influence of Blockchain Technology Integration and Organizational Structure on Accounting Audit Efficiency at XYZ Company in Indonesia 2024-05-23T11:50:07+00:00 Syamsu Rijal syamsurijalasnur@unm.ac.id Erwina Kartika Devi erwinaelkhalifi@gmail.com Ahmad Edi Saputra ahmadedisaputra354@gmail.com Siti Fatimah fatimahnipah9@gmail.com Sarwono Sarwono sarwonos808@gmail.com <p>This research explores the impact of the integration of Blockchain technology and organizational structure on the efficiency of accounting audits at XYZ Company in Indonesia through quantitative analysis. Surveys, interviews and document analysis were conducted to collect data from employees involved in the accounting and audit process. The results show a moderate level of integration of Blockchain technology and organizational decentralization, with a positive correlation between these factors and audit efficiency. Regression analysis confirms the predictive power of Blockchain integration and organizational structure on audit efficiency. These findings highlight the importance of technological and organizational factors in shaping audit outcomes, with implications for theory and practice in the accounting profession.</p> 2024-05-31T00:00:00+00:00 Copyright (c) 2024 Syamsu Rijal, Erwina Kartika Devi, Ahmad Edi Saputra , Siti Fatimah, Sarwono Sarwono https://sj.eastasouth-institute.com/index.php/sak/article/view/381 The Influence of Good Corporate Governance (GCG), Leadership Style and Islamic Work Ethics on Employee Performance with Work Motivation as an Intervening Variable Study on Cassava Cheese UMKM D-9 Salatiga 2024-05-27T02:14:12+00:00 Rizqi Amalya rizqiamalya7@gmail.com Ananda Setiawan ananda_setiawan@uinsalatiga.ac.id <p>The purpose of this study is to analyze the relationship between good corporate governance, leadership style, and Islamic work ethics through work motivation on the performance of Cassava Cheese D-9 Salatiga employees. using quantitative methods, the object of research taken was employees of Cassava Cheese D-9 Salatiga with a total of 50 respondents and processed using SPSS Version 20. Research findings show that work motivation is not able to influence employee performance, but corporate governance, leadership style, and Islamic work ethics are able to influence employee performance, whereas. GCG, leadership style, and Islamic work ethics are not able to influence work motivation. Corporate governance (GCG), leadership style, and Islamic work ethics influence employee performance through work motivation. This research is intended for academics and companies as information, reference, and evaluation related to employee performance.</p> 2024-05-31T00:00:00+00:00 Copyright (c) 2024 Rizqi Amalya, Ananda Setiawan