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All Journal JAKBS
Cindy Fasabillah Putri
Universitas Muhammadiyah Riau
Economics, Econometrics & Finance

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Sentralisasi Akuntansi Kantor Cabang oleh Kantor Pusat Pada PT Detofa Trinaka Nusantara Berdasarkan PSAK 1 Sabrina Faylesia; Nanda Shafa Salsabila; Cindy Fasabillah Putri; Dina Khairida; Siti Rodiah
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3219

Abstract

This study aims to analyze the practice of centralized accounting conducted by a company's head office for branch units that do not independently prepare financial statements. Within the framework of PSAK 1 on the Presentation of Financial Statements, a reporting entity is required to present its financial statements as a single economic entity. Employing a qualitative-descriptive approach and a literature review, this article demonstrates that the centralization of transaction recording from branch offices by the head office is a legitimate practice and aligns with the principles of PSAK 1, provided that all transactions are recorded in a reliable, accurate, and consistent manner. The study further identifies key advantages of centralized accounting systems, including improved efficiency and enhanced internal control, while also recognizing potential risks associated with reliance on information systems and inter-unit communication.
Analisis Penerapan Gri 3 Dan 11 Pada Laporan Keberlanjutan Perusahaan Migas Indonesia Afni Putri Hairani; Anne Shofia Pratiwi; Cindy Fasabillah Putri
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i4.4094

Abstract

The oil and gas industry has significant environmental and social impacts, requiring transparent and sector-relevant sustainability reporting. The Global Reporting Initiative (GRI) provides reporting standards through GRI 3 (Material Topics) and GRI 11 (Oil and Gas Sector Standard) to ensure disclosures reflect industry-specific risks. This study aims to analyze the level of compliance with GRI 3 and GRI 11 in the 2023 sustainability reports of upstream oil and gas companies and oil and gas service providers in Indonesia. A qualitative content analysis was conducted on sustainability reports from twelve companies listed on the Indonesia Stock Exchange, consisting of four upstream companies and eight supporting service companies. The results indicate that only a limited number of companies comply with GRI 3 requirements, while none explicitly apply GRI 11. Moreover, the findings reveal indications of symbolic compliance, characterized by narrative commitments without sufficient quantitative data and limited disclosure of sector-specific operational impacts. This study concludes that sustainability reporting practices in the Indonesian oil and gas sector have not yet fully achieved the substantive transparency objectives promoted by the GRI framework.
Co-Authors Afni Putri Hairani Anne Shofia Pratiwi Dina Khairida Nanda Shafa Salsabila Sabrina Faylesia Siti Rodiah