Daftar Isi
Volume 1, Journal of Accounting Transformation
Manajemen Laba dan Kualitas Audit: Studi Empiris pada Perusahaan Manufaktur di Indonesia
Author: Payamta & Melinda W. Paramita
Abstrak: This study examines the influence of profitability, debt
financing, audit
quality, corporate governance, and operating cash flow on earnings management, with firm size as a
moderating variable. Using panel data from 100 manufacturing firms from 2015 to 2024, regression
analysis reveals that profitability and corporate governance negatively impact earnings management,
while debt financing has a positive impact. In contrast, audit quality is not statistically
significant, indicating that high-quality auditors do not always prevent earnings management
practices. The moderating variable firm size negatively affects earnings management, suggesting that
larger firms tend to be more transparent in financial reporting. These findings support Agency
Theory and Positive Accounting Theory and align with prior research demonstrating that firms with
high profitability, strong governance, and larger size engage less in earnings management. The
practical implication is that investors and regulators should consider these factors when assessing
financial reporting transparency.
A Bibliometric Approach to Performance Auditing: Insights from Public Sector Research
Author: Widya Ningsih & Payamta
Abstrak:This study analyzes the evolution of performance audit
research in the public sector over 36 years (1987–2024), focusing on researcher collaboration,
research topics, and future research opportunities. A bibliometric analysis was conducted using the
Scopus database, with research landscape mapping through VOSviewer. The findings indicate a
significant increase in publications since 2003, peaking in 2020–2021 during the COVID-19 pandemic.
The main contributors are from the United States and the United Kingdom, followed by Australia and
Canada, with leading institutions such as HEC Montréal and Copenhagen Business School. Common
keywords like "accountability," "public sector," and "performance audit" reflect a focus on
operational efficiency. Researcher collaboration remains limited, centered around specific
individuals. Enhancing international cooperation and utilizing advanced analytical tools can enrich
this field, providing insights for policymakers to improve public sector accountability and
efficiency. This study identifies key trends, contributors, and future research opportunities.
Kecerdasan buatan (AI) vs Akuntan: Kolaborasi atau Kompetisi?
Author: Payamta, Inas Sofia, Andy Swanjono
Abstrak:The rapid advancement of Artificial Intelligence (AI) has
sparked both concerns and opportunities in the accounting profession. AI technology is capable of
automating routine tasks such as data entry, transaction recording, and preliminary audits, raising
fears that traditional accounting roles might become obsolete. However, rather than replacing
accountants, AI offers new avenues for collaboration by enhancing data analysis, risk assessment,
and strategic decision-making processes. Modern accounting students and future professionals exhibit
mixed reactions — some view AI as a threat, while others recognize it as a powerful tool to boost
efficiency and accuracy. There is a growing awareness that mastering technology, data analytics, and
AI applications is crucial to staying relevant in the digital era. As a result, future accountants
are increasingly motivated to develop both technical and critical thinking skills. This shift
highlights the importance of a balanced approach: leveraging AI’s capabilities while preserving
human judgment, creativity, and ethical reasoning. Ultimately, the relationship between AI and
accountants is not one of competition but collaboration, positioning AI as a complementary force
that empowers accountants to focus on higher-value tasks. Embracing this synergy is key to
navigating the future of the accounting profession.
Revolusi Prediksi Risiko Bank: Integrasi Machine Learning untuk Stabilitas Keuangan
Author: Bagas Saputra & Payamta
Abstrak:This study aims to analyze the effect of Machine Learning
integration, Machine Learning algorithms, financial regulations, and exchange rate fluctuations on
bank risk, as measured by the Z-Score. The Z-Score serves as an indicator of a banks distance from
bankruptcy, with a higher Z-Score reflecting lower bankruptcy risk. This research employs a
quantitative approach using panel data regression analysis. Data were collected from annual banking
reports, exchange rate data from Bank Indonesia, and machine learning implementation information
sourced from official bank disclosures and financial reports. The findings indicate that the
integration of Machine Learning has a positive and significant impact on the Z-Score, suggesting
that advanced data processing technologies help banks mitigate financial risks more effectively.
Additionally, sophisticated Machine Learning algorithms, such as Random Forest and SVM, show a
positive and significant relationship with the Z-Score, highlighting their role in improving risk
prediction accuracy. Compliance with financial regulations, particularly Basel III, also positively
influences the Z-Score by strengthening bank stability. Conversely, exchange rate fluctuations
negatively and significantly affect the Z-Score, as high volatility increases financial risk and
reduces bank stability.
Persepsi Auditor terhadap Kualitas Audit: Studi pada KAP Anggota OAI Solusi Manajemen Nusantara
Author: Payamta & Sri Hantoro
Abstrak:This study aims to analyze the influence of Educational
Background, Work Experience, and Professional Certification on the Perception of Audit Quality.
Using multiple linear regression methods, data were collected from 200 auditor respondents. The
results show that all three independent variables significantly affect the dependent variable, with
Educational Background having a regression coefficient of 0.350 (p-value 0.000), Work Experience
0.280 (p-value 0.001), and Professional Certification 0.320 (p-value 0.000). The regression model
has an R Square of 0.640 and an Adjusted R Square of 0.630, indicating that 64% of the variation in
Audit Quality Perception is explained by these variables. The Focus Group Discussion (FGD)
reinforced these findings, asserting that education, work experience, and professional certification
influence audit quality. This study recommends further exploration by incorporating other variables
such as networking and soft skills.
Membangun Masa Depan BUMDes: Pelatihan Akuntansi dan Pajak untuk Desa Mandiri
Author: Payamta, Nurmadi, Edi Supriyono, Ninik DW & Sri Hantoro
Abstrak:Village-Owned Enterprises (BUMDes) play a crucial role in
enhancing village economies by managing local resources. However, many BUMDes face significant
challenges in financial management, accounting, and tax compliance. To address these issues, a
Technical Guidance (Bimtek) program was held in Cepogo District, Boyolali Regency, aimed at
improving the capacity of BUMDes managers by enhancing their understanding of governance, business
strategies, and tax obligations. The materials covered included basic accounting principles,
business strategies, feasibility studies, administrative order, and effective supervision.
Participants, including the board, managers, and treasurers of BUMDes, showed great enthusiasm for
the materials and expressed a desire for similar events to be held regularly. The success of the
Bimtek was supported by competent speakers, including lecturers from FEB UNS and public accountants,
with delivery methods involving lectures, tutorials, and case studies. Recommendations from this
activity include the need for continuous mentoring, the use of technology in administration, and
strengthening cooperation between BUMDes and educational institutions. Follow-up programs, such as
community service (KKN) and field visits, are also considered essential to ensure more effective
implementation. It is hoped that through these efforts, the management of BUMDes will become more
professional and positively impact the village economy.
