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All Journal G-Tech : Jurnal Teknologi Terapan Journal of Comprehensive Science
Rahmawati Rahmawati
Universitas Sebelas Maret, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Engineering Languange, Linguistic, Communication & Media Library & Information Science

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The Transformation and Evolution of Financial Reporting in Indonesia: A Historical Review and Its Manifestation in Financial Management Retno Ryani Kusumawati; Rahmawati Rahmawati; Etty Puji Lestari; Julia Safitri
Journal of Comprehensive Science Vol. 5 No. 4 (2026): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v5i4.4115

Abstract

This research explores the historical development and transformation of financial reporting in Indonesia and its implications for financial management. Using a literature review approach, the research traces the evolution of reporting practices from colonial-era bookkeeping systems to the adoption of IFRS-based standards and the emergence of digital financial reporting. The findings reveal that changes in financial reporting represent more than technical or administrative adjustments; rather, they reflect a broader shift in the role of financial statements as instruments for internal decision-making and strategic financial control. This transformation is closely associated with several important regulatory milestones, including the establishment of the Ikatan Akuntan Indonesia (IAI), the issuance of Standar Akuntansi Keuangan (SAK), the convergence with International Financial Reporting Standards (IFRS), and the introduction of simplified standards such as SAK EMKM designed for micro, small, and medium-sized enterprises. This article contributes to academic discussions by conceptually linking financial reporting with managerial functions and by providing both theoretical and practical insights. In addition, it identifies opportunities for future empirical research, particularly concerning the effectiveness of financial reporting systems in supporting contemporary financial management practices
Chemical Study of Mordanting and Fixation Processes in Indigo, Sappanwood, and Tannin Natural Dyes Using Visual and UV-Vis Spectroscopic Analysis Sayekti Wahyuningsih; Rahmawati Rahmawati; Djuminah Djuminah; Sri Murni; Nisaul Hasanah Abdul Rosyad; Teguh Endah Saraswati; Edi Pramono; Widyan Muhammad Naufal; Isna Nurmilatul Azizah; Rizqi Apriliyani; Nadia Octaviani Faiq Salsabila
G-Tech: Jurnal Teknologi Terapan Vol 10 No 2 (2026): G-Tech, Vol. 10 No. 2 April 2026
Publisher : Universitas Islam Raden Rahmat, Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70609/g-tech.v10i2.9165

Abstract

Ecoprint is an eco-friendly textile dyeing technique whose color quality is strongly influenced by mordanting and fixation processes. However, inconsistent mordant–fixative systems often result in unstable color intensity and poor standardization. This study aimed to evaluate the effect of different mordant and fixative combinations on the color characteristics of ecoprint fabrics dyed with indigo (Indigofera tinctoria), sappanwood (Caesalpinia sappan), and tannin extracts. Cotton fabrics were treated with either conventional mordant or color mordant, followed by fixation using vinegar, bone lime, lime, clear ferrous sulphate, or ferrous sulphate. Color properties were analyzed using UV-Vis spectroscopy (200-800 nm) and RGB evaluation. Iron-containing mordant systems significantly enhanced absorbance intensity in the visible region. It reduced the RGB lightness values, indicating deeper, more stable colors. Indigo showed maximum absorption at 647-672 nm, with the darkest blue obtained with the color mordant combined with ferrous sulphate fixation. Sappanwood showed maximum absorbance in the 482-491 nm range, under iron-assisted treatments. Tannin dyeing produced the most pronounced darkening effect due to tannin–iron complex formation. Overall, iron-assisted mordant–fixative systems under controlled pH conditions provided the most optimal and reproducible color performance, offering a scientific basis for standardizing the ecoprint process in sustainable textile production.
Co-Authors Djuminah Djuminah Edi Pramono Etty Puji Lestari Isna Nurmilatul Azizah Julia Safitri Nadia Octaviani Faiq Salsabila Nisaul Hasanah Abdul Rosyad Retno Ryani Kusumawati Rizqi Apriliyani Sayekti Wahyuningsih Sri Murni Teguh Endah Saraswati Widyan Muhammad Naufal