Journal of Accounting Science https://jas.umsida.ac.id/index.php/jas <div id="journalDescription"> <table class="data" width="100%" bgcolor="#ced6e0"> <tbody> <tr valign="top"> <td width="20%">Accredited</td> <td width="80%"><a title="accreditation certificate" href="http://sinta2.ristekdikti.go.id/journals/detail?id=85" target="_blank" rel="noopener"><strong>"S3" by the Ministry of Research-Technology and Higher Education Republic of Indonesia</strong></a></td> </tr> <tr valign="top"> <td width="20%">Abbreviation</td> <td width="80%"><strong>JAS</strong></td> </tr> <tr valign="top"> <td width="20%">DOI</td> <td width="80%"><strong><a href="https://search.crossref.org/?q=2548-2254" target="_blank" rel="noopener">prefix 10.21070 </a></strong><a href="https://search.crossref.org/?q=2548-3501" target="_blank" rel="noopener">by </a><a href="https://search.crossref.org/?q=2548-3501" target="_blank" rel="noopener"><img src="https://assets.crossref.org/logo/crossref-logo-landscape-200.svg" alt="Crossref logo" width="75" height="18"></a></td> </tr> <tr valign="top"> <td width="20%">Citation Analysis</td> <td width="80%"><strong><a title="Scopus" href="https://jas.umsida.ac.id/index.php/jas/scopuscitation" target="_blank" rel="noopener">Scopus</a> | Web of Science |</strong><a title="Google Scholar" href="https://scholar.google.co.id/citations?hl=id&amp;view_op=list_works&amp;gmla=AJsN-F60ht23wGGiPAxkF5k02V4InAabRfgqyZ2uNCgRYnJtiZqNy1yaOhdq7pW3FLKBOnXGnLRuzK55kvcCLgCH3OytbCjXuMc_8slP70EdcDspOkdEspU&amp;user=WuMxQKoAAAAJ" target="_blank" rel="noopener"><strong>Google Scholar</strong></a></td> </tr> <tr valign="top"> <td width="20%">Index Services</td> <td width="80%"><strong><a title="Google Scholar" href="https://scholar.google.co.id/citations?hl=id&amp;view_op=list_works&amp;gmla=AJsN-F60ht23wGGiPAxkF5k02V4InAabRfgqyZ2uNCgRYnJtiZqNy1yaOhdq7pW3FLKBOnXGnLRuzK55kvcCLgCH3OytbCjXuMc_8slP70EdcDspOkdEspU&amp;user=WuMxQKoAAAAJ" target="_blank" rel="noopener">Google Scholar</a> | <a href="https://app.dimensions.ai/analytics/publication/overview/timeline?and_facet_source_title=jour.1300624&amp;local:indicator-y1=citation-per-year-publications">Dimension</a> </strong></td> </tr> <tr valign="top"> <td width="20%">ISSN (online)</td> <td width="80%"><strong><a title="ISSN (online)" href="http://u.lipi.go.id/1471504792" target="_blank" rel="noopener">2548-3501</a></strong></td> </tr> <tr valign="top"> <td width="20%">ISSN (print)</td> <td width="80%">-</td> </tr> <tr valign="top"> <td width="20%">Publisher</td> <td width="80%"><strong><a title="Publisher" href="https://umsida.ac.id/" target="_blank" rel="noopener">Universitas Muhammadiyah Sidoarjo</a></strong></td> </tr> <tr valign="top"> <td width="20%">Editor in Chief</td> <td width="80%"><strong><a title="Editor in Chief" href="https://sinta.ristekbrin.go.id/authors/detail?id=5974651&amp;view=overview" target="_blank" rel="noopener">Dr. Sigit Hermawan</a></strong></td> </tr> <tr valign="top"> <td width="20%">Managing Editor</td> <td width="80%"><strong><a href="https://sinta.ristekbrin.go.id/authors/detail?id=5993438&amp;view=overview" target="_blank" rel="noopener">Eny Maryanti</a> </strong></td> </tr> <tr valign="top"> <td width="20%">Frequency</td> <td width="80%"><strong>2 (two) issues per year (January and July)<br></strong></td> </tr> </tbody> </table> <p>&nbsp;</p> <p>The Journal of Accounting Science (JAS) serves as a significant platform for scholars, researchers, and educators for the publication of original or review articles. Our readership encompasses a broad range of interests within the accounting field, specifically in Financial Accounting, Management Accounting, Tax Accounting, Islamic Accounting, and Auditing.</p> </div> <p>We kindly request that all prospective authors tailor their submissions according to the defined focus and scope of JAS. Prior to submission, it is essential that manuscripts are edited in alignment with the journal's author guidelines.</p> <p>In the event of any difficulties during the submission process, our team remains accessible and ready to assist. We encourage you to reach out to us at <a href="mailto:jas@umsida.ac.id" target="_new">jas@umsida.ac.id</a>.</p> <p>JAS proudly collaborates with the<a href="http://iaiglobal.or.id/v03/kompartemen/aliansi-jurnal"> Indonesian Institute of Accountants (Ikatan Akuntan Indonesia, IAI)</a> in managing this scientific journal. The IAI plays an instrumental role in conducting reviews, editing, and ensuring the quality of manuscripts.</p> <p>We are happy to announce that JAS currently holds the prestigious Sinta 3 status from the Ministry of Education and Culture of the Republic of Indonesia.</p> <div id="additionalHomeContent"><hr style="border: 1px dotted #286090; margin-top: 30px;"> <p>All articles published in this journal get extraordinary services:</p> <ol> <li class="show">Permanent Link (Digital Object Identifier/DOI) from Crossref (Prefix 10.21070);</li> <li class="show">Article metrics badges from <a href="https://www.altmetric.com/blog/dimensions-badges-a-new-way-to-see-citations/" target="_blank" rel="noopener">Dimensions</a>;</li> <li class="show">Article metrics badges from <a href="https://plumanalytics.com/learn/about-metrics/" target="_blank" rel="noopener">PlumX Analytics</a>;</li> <li class="show">Article update button powered by <a href="https://www.crossref.org/services/crossmark/" target="_blank" rel="noopener">Crossmark (Crossref).</a></li> </ol> </div> Universitas Muhammadiyah Sidoarjo en-US Journal of Accounting Science 2548-3501 Artificial Intelligence and Data Mining in Detecting Financial Statement Fraud: A Systematic Literature Review https://jas.umsida.ac.id/index.php/jas/article/view/2025 <p><strong>General Background:</strong> Fraud in financial reporting significantly undermines stakeholder confidence and destabilises financial markets. <strong>Specific Background:</strong> The increasing complexity of financial data makes traditional fraud detection techniques inadequate, necessitating more sophisticated methods such as data mining and artificial intelligence (AI). <strong>Knowledge Gap:</strong> Despite the increasing adoption of AI in fraud detection, previous systematic literature reviews (SLRs) have generally focused narrowly on specific algorithms or data types, thus failing to provide a comprehensive assessment across multiple contexts. <strong>Objective:</strong> This study aims to critically evaluate the application of AI and data mining techniques in detecting financial statement fraud through a systematic literature review. <strong>Methods:</strong> A total of 30 peer-reviewed articles published between 2014 and 2024 were selected from Scopus, ScienceDirect, and Emerald databases using predefined inclusion-exclusion criteria and analysed narratively. <strong>Results:</strong> The review identified that supervised learning algorithms, specifically Support Vector Machine (SVM), Logistic Regression (LR), and XGBoost, were predominantly used, with XGBoost (96.94%) and LSTM (94.98%) showing the highest accuracy. Integration of financial and non-financial data improves detection stability. <strong>Novelty:</strong> In contrast to previous systematic reviews, this study offers a holistic synthesis covering algorithm types, structured and unstructured data, and diverse regional contexts. <strong>Implications:</strong> The findings highlight the transformative potential of AI in fraud detection and encourage further research on unsupervised learning and more in-depth utilisation of unstructured data</p> Anggi Putri Dian Anita Nuswantara Copyright (c) 2025 Anggi Putri, Dian Anita Nuswantara https://creativecommons.org/licenses/by/4.0 2025-07-25 2025-07-25 9 2 204 257 10.21070/jas.v9i2.2025 The Impact of Earnings Management and Distress on Tax Aggressiveness: The Role of Company Size https://jas.umsida.ac.id/index.php/jas/article/view/1870 <p><strong>General Background:</strong> Taxes are a critical source of national revenue and play a central role in maintaining economic stability, particularly in emerging economies such as Southeast Asia. The growing intensity of corporate tax planning practices has created challenges in ensuring effective tax collection. <strong>Specific Background:</strong> In Indonesia, corporations often perceive taxes as a financial burden, leading to strategic behaviors aimed at minimizing tax obligations. Such practices hinder the government's ability to achieve its fiscal targets. <strong>Knowledge Gap:</strong> Although prior studies have examined various determinants of tax aggressiveness, limited research has integrated earnings management, financial distress, and thin capitalisation into a single analytical framework, particularly considering the moderating role of firm size. <strong>Objective:</strong> This study investigates the influence of earnings management, financial distress, and thin capitalisation on corporate tax aggressiveness, while also exploring whether firm size moderates these relationships. <strong>Methods:</strong> The study employs panel data from 19 raw material companies in Indonesia over the 2018–2022 period (145 firm-year observations), using multiple regression analysis with EViews 12. <strong>Results:</strong> Earnings management and financial distress have a significant positive effect on tax aggressiveness, whereas thin capitalisation does not. Firm size moderates the effects of earnings management and financial distress, but not thin capitalisation. <strong>Novelty:</strong> This research offers an integrated model that combines multiple financial dimensions to explain tax aggressiveness behavior. <strong>Implications:</strong> The findings provide strategic insights for policymakers and tax authorities to improve regulatory frameworks and strengthen oversight, especially in capital-intensive industries.</p> Ayu Endah Lestari Shinta Melzatia Haura Hazimah Melzatia Copyright (c) 2025 Ayu Endah Lestari, Shinta Melzatia, Haura Hazimah Melzatia https://creativecommons.org/licenses/by/4.0 2025-07-25 2025-07-25 9 2 184 203 10.21070/jas.v9i2.1870 Ethical Dilemma of Tax Consultant in Husserl's Perspective https://jas.umsida.ac.id/index.php/jas/article/view/1994 <p><strong>General Background:</strong> Ethical awareness is very important for tax consultants in aligning client interests with compliance with tax regulations. <strong>Specific Background:</strong> In practice, tax consultants often face ethical dilemmas when clients demand aggressive tax saving strategies. <strong>Knowledge Gap: </strong>Despite the importance of ethical decision-making in tax practice, limited research has examined how tax consultants internally build ethical awareness using phenomenological methods. <strong>Objective: </strong>This study aims to explore how tax consultants perceive and navigate ethical dilemmas relating to professional responsibilities and client expectations. <strong>Methods:</strong> A qualitative approach based on Edmund Husserl's transcendental phenomenology was used, with data collected through in-depth interviews involving three experienced tax consultants in Jakarta. <strong>Results: </strong>This study found that although clients often pressure consultants to engage in risky tax saving schemes, consultants' ethical awareness formed through education, professional experience, and technological support makes them resist unethical behaviour and opt for legitimate tax avoidance. <strong>Novelty: </strong>This research offers a novel contribution by applying Husserlian phenomenological concepts such as Noesis, Noema, Epoche, Intentional Analysis, and Eidetic Reduction to examine the internal processes that shape ethical decisions. <strong>Implications:</strong> The findings highlight the need to strengthen the code of ethics, increase collaboration with tax authorities, and integrate accountability-based technology to improve the ethical integrity of the tax consulting profession in Indonesia.</p> Lulu Essa Febriani Titik Agus Setiyaningsih Copyright (c) 2025 Lulu Essa Febriani, Titik Agus Setiyaningsih https://creativecommons.org/licenses/by/4.0 2025-07-24 2025-07-24 9 2 169 183 10.21070/jas.v9i2.1994 Acceptance of Accounting Information System of Cooperative Laboratory https://jas.umsida.ac.id/index.php/jas/article/view/1973 <p><strong>General Background:</strong> Accounting information system is an important tool for profit and non-profit organisations, which supports the preparation of financial statements that are critical for managerial decision making. <strong>Specific Background: </strong>In the domain of behavioural accounting, the emphasis is not only on recording financial transactions but also on understanding how human behaviour affects the interpretation and utilisation of accounting information. <strong>Knowledge Gaps: </strong>Previous research has identified limited or insignificant effects of perceived ease of use and perceived usefulness on users' interest and intensity in using accounting information systems, indicating a gap in understanding system adoption behaviour.<strong> Objective: </strong>This study aims to examine the influence of perceived ease of use, perceived usefulness, attitude towards use, and intensity of use on the actual use of co-operative accounting information systems, and to assess user acceptance of such systems in financial reporting. <strong>Methods:</strong> This study used a quantitative approach with path analysis to evaluate the hypothesised relationships. <strong>Results:</strong> The findings showed significant positive effects among most of the variables, except for the insignificant effect of perceived ease of use on usage intensity. <strong>Novelty: </strong>This challenges the basic tenet of the Technology Acceptance Model (TAM), which states that ease of use should drive usage behaviour. <strong>Implications:</strong> Improving perceived usefulness should be prioritised over simplicity to increase system adoption.</p> Carolina Lita Permatasari Dwi Iga Luhsasi Copyright (c) 2025 Carolina Lita Permatasari, Dwi Iga Luhsasi https://creativecommons.org/licenses/by/4.0 2025-07-24 2025-07-24 9 2 149 168 10.21070/jas.v9i2.1973