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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Pendidikan Akuntansi Indonesia Wahana Riset Akuntansi Ekuitas: Jurnal Pendidikan Ekonomi The Indonesian Accounting Review JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Jurnal Inovasi Teknologi Pendidikan Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) Al Ishlah Jurnal Pendidikan Jurnal Kajian Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Ekonomi dan Bisnis Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) Jurnal Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences AJAR (Asian Journal of Accounting Research) (e-Journal) JRABA BISMA (Bisnis dan Manajemen) Jurnal Akuntansi dan Keuangan Jurnal Manajemen dan Kewirausahaan Proceedings of The ICECRS Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Penelitian Pendidikan Indonesia Ta'amul: Journal of Islamic Economics Ekuitas Jurnal Pnedidikan Ekonomi EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Accounting Analysis Journal E-JURNAL AKUNTANSI Jurnal Akuntansi Kontemporer
I Made Narsa
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Airlangga, Surabaya
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Ketidakseimbangan dan Kompleksitas Informasi Laporan Keberlanjutan terhadap Niat Perilaku Pro-Lingkungan: Studi Eksperimen Aditya, Arya Aji; Narsa, I Made
Jurnal Kajian Akuntansi Vol 6 No 2 (2022): DESEMBER 2022
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v6i2.6874

Abstract

AbstractThis study aims to investigate the effect of information imbalance and information complexity on intentions to engage in pro-environmental behavior. This research employed a 2 × 2 factorial experimental design. Participants in this study were undergraduate and master's level accounting students who acted as employees reading the company's sustainability reports. Two-way ANOVA was used to analyze the data in this study. The results of the analysis indicate that information imbalance has no significant effect on pro-environmental behavioral intentions, while information complexity has a significant positive effect on such intentions. The interaction results indicate that information imbalance variables and information complexity do not interact to produce any effect. According to the findings of the analysis, information imbalance in the form of only presenting negative information can be eliminated with the ability, effort, and access to a wide range of information as well as the surrounding environment. In addition, the complexity of information that is easy to read is preferred by readers because it is simple to comprehend and encourages more actions based on prioritized values. The lack of interaction between the two independent variables demonstrates that they move by mutually inhibiting each other.Keywords: Information complexity; Information imbalance; Pro-environmental behavior intentions.AbstrakPenelitian ini bertujuan untuk menguji pengaruh ketidakseimbangan informasi dan kompleksitas informasi terhadap niat berperilaku pro-lingkungan. Penelitian ini menggunakan metode eksperimen faktorial 2 × 2. Partisipan dalam penelitian ini adalah mahasiswa sarjana dan magister akuntansi yang berperan sebagai karyawan yang membaca laporan keberlanjutan perusahaan. Teknik analisis data dalam penelitian ini menggunakan two way-ANOVA. Hasil analisis menunjukkan bahwa tidak ada pengaruh utama pada ketidakseimbangan informasi terhadap niat perilaku pro-lingkungan, sedangkan terdapat pengaruh utama yang positif pada kompleksitas informasi terhadap niat perilaku pro-lingkungan. Adapun hasil interaksi menunjukkan tidak ditemukan pengaruh interaksi antara variabel ketidakseimbangan informasi dan kompleksitas informasi. Berdasarkan hasil analisis, ketidakseimbangan informasi berupa penyajian informasi negatif saja dapat dieliminasi dengan kemampuan dan usaha dalam diri serta aksestabilitas informasi yang beragam dan lingkungan. Selain itu, jenis kompleksitas informasi yang mudah terbaca lebih disukai oleh pembaca karena mudah untuk dipahami sehingga meningkatkan tindakan berdasarkan nilai prioritas yang dipercayai. Adapun tidak ditemukannya interaksi antar dua variabel independen membuktikan kedua variabel bergerak dengan saling menghambat.Kata kunci: Ketidakseimbangan informasi; Kompleksitas informasi; Niat perilaku pro-lingkungan.
Media Background of Directors and Financial Risk Disclosure: Evidence from Indonesia Mujtaba, Muhammad Irsyad Elfin; Aini, Siti Nur; Narsa, I Made
Accounting Analysis Journal Vol. 13 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i1.620

Abstract

Purpose: This research aims to examine the impact of the media background of board members on the financial risk disclosure practices of companies in the Indonesian business context. Method: The research method utilized data from non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period 2010-2021. Ordinary Least Squares (OLS) regression analysis was employed to test the relationship between the independent variable (media background of board members) and the dependent variable (the quality of financial risk disclosure). Findings: The results of the study indicate that board members with a media background tend to disclose fewer financial risks, suggesting that the influence of a media background can affect financial risk disclosure practices. Novelty: The novelty of this research lies in exploring the impact of media backgrounds in the context of financial risk disclosure in Indonesian companies, providing new insights into the dynamics of corporate governance and the role of media in an increasingly information-driven era.
LEVEL PENALARAN MORAL DAN KONFLIK PERAN: STUDI EKSPERIMEN BAGI MODEL PERILAKU WHISTLEBLOWING APARAT PENGAWASAN INTERNAL PEMERINTAH Diani, Rury Citra; Narsa, I Made
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2017: JTAKEN Vol. 3 No. 2 December 2017
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v3i2.104

Abstract

Peran Aparat Pengawasan Internal Pemerintah (APIP) sangat diharapkan dalam mewujudkan tata kelola pemerintahan yang baik dan bersih. Namun banyak kecurangan dan berbagai praktek pelanggaran etika dan hukum yang mengakibatkan kerugian negara tidak berhasil diungkap oleh APIP, melainkan diungkap oleh pihak di luar organisasi. Penelitian ini bertujuan untuk menguji pengaruh level penalaran moral dan konflik peran terhadap perilaku whistleblowing APIP. Dengan menggunakan desain faktorial 2x2 antar subjek, eksperimen yang melibatkan 102 mahasiswa magister akuntansi, menemukan bahwa APIP dengan level penalaran moral yang tinggi memiliki perilaku whistleblowing lebih tinggi dibandingkan APIP dengan level penalaran moral yang rendah. APIP dalam kondisi konflik peran terbukti memiliki perilaku whistleblowing lebih rendah dibandingkan APIP dalam kondisi tidak ada konflik peran. APIP dengan level penalaran moral tinggi dan tidak ada konflik peran memiliki perilaku whistleblowing lebih tinggi dibandingkan APIP dengan level moral rendah dan ada kondisi konflik peran. Hasil penelitian juga menunjukkan bahwa perilaku whistleblowing APIP dengan level penalaran moral yang tinggi tidak berbeda signifikan dalam kondisi ada konflik peran atau dalam kondisi tidak ada konflik peran.
Does Disclosure of Governance Accountability and Digitalization Business Processes Through The Company Website Strengthen The Value Relevance of Financial Information? Henry Wahyu Indrianto; I Made Narsa
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 3 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i3.40521

Abstract

Purpose: This research aims to test whether Governance Accountability Disclosure (GAD) and Digital Business Process Disclosure (DBPD), made available through corporate websites, reinforces the value relevance of financial information. Methodology/approach: This research uses cross-sectional data from 2023 annual reports and website content analysis from 84 companies that have automated and consumer-facing digital service business activities. Quantitative analysis was processed using multiple linear regression. Findings: The findings of this study found that GAD has no influence on the relevance of financial value. In contrast, DBPD has a significant influence on financial value relevance. This result indicates that DBPD information increases value relevance for investors, because the information in it reinforces the importance of financial information more than the information in GAD. The test results by interacting GAD and DBPD with earnings per share show that only GAD has an influence on the value relevance of financial information, although not significant. Practical implications: This research provides strategies to enhance company value that can be achieved by empowering governance systems and strengthening the capacity of digitized businesses, and then disseminating information through digital means. Originality/value: Company websites have economic potential, but extensive analysis is lacking even though companies are increasingly interested in fostering a climate of trust through online disclosure, especially when interacted with the digitization of business process information, transparent corporate governance policies, and financial position. This empirical research makes a unique contribution by adding to the literature on information technology in accounting, which is linked to agency theory and signaling theory
Tax Compliance: Respectful Treatment and Institutional Image Dewi Prastiwi; I Made Narsa; Erlina Diamastuti
The Indonesian Accounting Review Vol. 11 No. 2 (2021): July - December 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i2.2471

Abstract

This study aims to analyze the effect of respectful treatment and institutional image on tax compliance. This study used a survey method of individual non-employee taxpayers at the Primary Tax Office (KPP) in the Regional Office of the DJP I, East Java, totaling 304 respondents. The data were analyzed using Structural Equation Modeling (SEM). The research findings showed that the strength of Crowding Theory and Trust Theory, and that the extrinsic intervention in the form of reward and punishment cannot always increase taxpayer compliance. Instead, a respectful approach and goodwill, ability and integrity of tax authorities in solving tax problems of taxpayers can increase tax compliance. This is supported by the results of the study that: 1) respectful treatment can improve institutional image; 2) respectful treatment can increase tax compliance; 3) institutional image can increase tax compliance. The implication of research results, respectful treatment of tax officers can be used to improve the image of the DJP and taxpayer compliance.
Circumstances Impacting Cost of Equity through Integrated Reporting: A Competitive Analysis of Indonesian Companies Defia Nurbatin; I Made Narsa
Jurnal Akuntansi dan Keuangan Vol. 28 No. 1 (2026): MAY 2026
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.28.1.30-41

Abstract

This study investigates how the integrated reporting (IR) framework influences the cost of equity (COE) among 115 non-financial firms listed on the Indonesia Stock Exchange from 2016 to 2020. The IR disclosure index is developed through content analysis of companies’ annual reports, while COE is estimated using the Capital Asset Pricing Model (CAPM). The findings reveal that higher IR coverage corresponds to an increase in COE in the subsequent year, indicating that comprehensive disclosure does not immediately reduce equity financing costs. The findings offer insights for regulators in designing standardized IR policies, for investors in evaluating informational credibility in emerging markets, and for firms in improving disclosure practices to enhance market confidence. Future research is encouraged to examine longer post-implementation periods and element-specific IR indicators.
Establishing Technological Innovation in MSMEs For Sustainable Finance: The philosophy paradigm of Indonesia Mujennah Mujennah; I Made Narsa; Heru Tjaraka
Ta'amul: Journal of Islamic Economics Vol. 4 No. 1 (2025): May
Publisher : Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/taamul.v4i1.389

Abstract

This study explores how financial technology (fintech) can be developed and positioned within Micro, Small, and Medium Enterprises (MSMEs) in Indonesia to support sustainable finance through a philosophical and ethical lens. The core problems addressed include unequal access to finance, the capitalist bias in technological innovation, and the lack of ethical integration in fintech development. The study aims to bridge conceptual gaps between technological innovation, ethical finance, and inclusive development. Employing a qualitative research design grounded in interpretivism and constructivism, the research integrates philosophical inquiry with literature-based analysis. Phenomenological and grounded theory approaches are used to examine ethical, behavioral, and Islamic perspectives on fintech usage among MSMEs. The findings reveal that while fintech has the potential to democratize access to finance and accelerate digital innovation, its effectiveness relies on alignment with core values such as trust, justice, transparency, and sustainability. Sharia-compliant fintech models provide an ethical alternative to conventional systems but require regulatory, infrastructural, and cultural support. The study emphasizes the need for fintech solutions that empower rather than exploit and that place human dignity and ethical responsibility at the heart of innovation. This research is among the few to examine fintech adoption among MSMEs from a philosophical perspective, combining postmodern, Islamic economic, and behavioral finance viewpoints. It offers a conceptual framework for humanizing fintech and provides ethical guidance for policymakers and innovators working toward inclusive and sustainable financial ecosystems.
Manajemen Resiko Berbasis Stewardship dalam Keberlanjutan BUMDes Amerieska, Siti; Narsa, I Made; Ningsih, Sri
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 2: October 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i2.18184

Abstract

Tujuan penelitian ini mengeksplorasi praktik manajemen risiko pada BUM Desa. Metode yang digunakan dengan pendekatan kualitatif studi kasus. Alat analisis yang digunakan dengan Teori Stewardship dan PP No. 11 tahun 2021 tentang BUM Desa serta Enterprise Risk Management (ERM) untuk memetakan risiko yang terjadi pada BUM Desa. Hasil penelitian ini terdapat empat jenis risiko yakni; pertama risiko stratgeik dengan indikator tata kelola, risiko perencanaan, risiko pasar. Kedua risiko operasional yang terdiri dari risiko sumber daya manusia, bagaimana monitoring dan controlling dilaksanakan. Ketiga risiko fianansial dalam hal ini akuntansi dan pelaporan merupakan proses yang tidak dapat dipisahkan dengan adanya frauds risk. Keempat risiko keberlanjutan, merupakan hal yang penting dengan menanamkan risiko awareness dan mendukung misi pelestarian sosial budaya dan lingkungan masyarakat desa. Kontribusi penelitian memeberikan guidance risiko apa saja yang di hadapi BUM Desa sekaligus memberikan solusi bagaimana BUM Desa dapat bertahan bahkan keberlanjutannya dapat bermanfaat untuk kesejahteraan masyarakat. Terdapat 6 (enam) nilai Keberlanjutan  BUM Desa yakni (1) Governance & Leadership Commitment, (2) Economic & Empowering Local Asset, (3) Stewardship cultural local wisdom & Human Empowering, (4) Innovatif, Network & Mutual Collaboration; (5) Environmnt & Ecosystem Digitalize; (6) Risk Awarness & Compliance.
Co-Authors Aang Kunaifi Ade Manggala Hardianto, Ade Manggala Aditya, Arya Aji Agus Widodo Akie Rusaktiva Rustam Akie Rusaktiva Rustam Alfiyani, Dianura Alfiyatul Qomariyah Andry Irwanto Anita Wijayanti Anita Wijayanti Anton Widodo Heru Mulyo Arini Nur Khulil Jannah Arya Aji Aditya Bambang Tjahjadi Basuki , Basuki Basuki Caska - Deddy Kurniawansyah, Deddy Defia Nurbatin Dewi Prastiwi Dewi Prastiwi Dian Agustia Diani, Rury Citra Diani, Rury Citra Eko Budi Hariyanto Erina Sudaryati Erlina Diamastuti Fitri Fenti Pratiwi Gunarsa, I Komang Gede Raditya HAMIDAH Hamidah . Hanidha Setyaningrum Hariyanto, Eko Budi Helmi Ishartanto Henry Wahyu Indrianto Heru Tjaraka I Putu Mega Juli Semara Putra, I Putu Mega Juli Isnalita Jesica Handoko Kadek Pranetha Prananjaya, Kadek Pranetha Kurnianto, Sigit Made Aristia Prayudi Mienati Somya Lasmana Muchlis Muchlis Muhammad Irsyad Elfin Mujtaba Muhammad Wisnu Girindratama Mujennah Mujennah Murdiyati Dewi Mustikasari, Elia Nadia Asandimitra Haryono Narsa, Niluh Made Dian Novita Handayani Ni Made Ayu Lakshmi Prastiti Niluh Putu Dian Rosalina Handayani Narsa, Niluh Putu Dian Rosalina Handayani Okta Shindu Hartadinata Pungki Andriani Setiadi Rani Dwi Yuniawati Rani Kharisma Haq Risa Mayasari Risa Mayasari Riski Nurida Rahmawati Riski Nurida Rahmawati Rizky Eriandani Rury Citra Diani Sedianingsih, Sedianingsih Shanti Shelly Febriana Kartasari Sholihah, Nurhidayatus Siti Amerieska Siti Amerieska Siti Nur Aini, Siti Nur Sri Ningsih Sri Ningsih Sulaksono Suryo Pranoto Tjiptohadi Sawarjuwono Wiwiek Dianawati Xaverius M Y Janwarin Yani Permatasari Yovita Vivianty Indriadewi Atmadjaja