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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi Multiparadigma Laa Maisyir Jurnal Ekonomi Islam The International Journal of Accounting and Business Society Jurnal Bisnis, Manajemen, dan Informatika Jurnal Mirai Management Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Journal of Economic, Bussines and Accounting (COSTING) AFEBI Accounting Review Pendas : Jurnah Ilmiah Pendidikan Dasar MATAPPA: Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS YUME : Journal of Management Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis International Journal of Religious and Cultural Studies Al-Kharaj: Journal of Islamic Economic and Business Jurnal Riset Akuntansi Politala Management Studies and Entrepreneurship Journal (MSEJ) Accounting Profession Journal (APAJI) Jurnal Akuntansi JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Akuntansi Universitas Muhammadiyah Kupang Jurnal Bina Akuntansi Journal of Economic, Public, and Accounting (JEPA) BJRM (Bongaya Journal of Research in Management) Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis MEDIA BISNIS Journal of Economics and Business UBS Buletin Poltanesa Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Ar-Ribh Journal of Applied Business, Taxation and Economics Reseach Abdimas Langkanae International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Al-Buhuts (e-journal) Kode : Jurnal Bahasa Golden Ratio of Social Science and Education Golden Ratio of Auditing Research Islamic Accounting and Finance Review Journal of International Conference Proceedings Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) La Ogi : English Language Journal Economics and Business Journal Economics, Business, Accounting & Society Review Amkop Management Accounting Review (AMAR) Economos : Jurnal Ekonomi dan Bisnis Margin: Jurnal Lentera Managemen Keuangan IIJSE Sharia Economic and Management Business Journal (SEMBJ) Akrual: Jurnal Bisnis dan Akuntansi Kontemporer International Journal of Economics, Business Management and Accounting Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kontemporer Fon: Jurnal Pendidikan Bahasa dan Sastra Indonesia IDEI: JURNAL EKONOMI & BISNIS
Darwis Said, Darwis
Hasanuddin University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Social Sciences Other

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APAKAH PERNYATAAN JAMINAN MENINGKATKAN KREDIBILITAS LAPORAN KEBERLANJUTAN? SEBUAH TINJAUAN LITERATUR SISTEMATIS PENELITIAN AKUNTABILITAS PERUSAHAAN Yudi Basma Albahrun; Muh Faiz Qaidhan Jamsir; Darwis Said; Nadhirah Nagu
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/na7nyn91

Abstract

This study investigates whether and under what conditions assurance on sustainability reports enhances the credibility of information for users. Drawing on a Systematic Literature Review of indexed publications from 2016–2025, we apply PRISMA procedures and complement the thematic synthesis with VOSviewer-based bibliometric mapping of author collaborations and conceptual clusters. The review finds that credibility gains are strongest when assurance design features are explicit: a clearly specified assurance level (particularly reasonable assurance), the use of recognized standards (ISAE 3000/AA1000AS, with increasing convergence toward ISSA 5000), and a materiality-anchored scope supported by substantive procedures. Provider competence and independence further moderate these outcomes. Institutional determinants including long-term institutional ownership, legal system characteristics, and stakeholder pressure also influence adoption. Documented consequences include improved access to finance, more disciplined market reactions, and favorable evaluations in ESG-linked lending. Conversely, narrow scopes, boilerplate phrasing, or limited assurance without transparent methodology tend to weaken credibility effects. Practical implications highlight the need for clearer disclosure of the linkages between assurance level, standards, and scope in executive summaries, enhanced report readability, strengthened thematic expertise among assurance providers, and regulatory alignment to balance costs and benefits. The paper contributes a “design/provider credibility market consequences” mechanism framework and proposes a concise research agenda to guide scholars, practitioners, and policymakers.
MATERIALITAS DAN KETERLIBATAN PEMANGKU KEPENTINGAN DALAM KERANGKA GRI: SEBUAH LITERATURE REVIEW Rui Lopes; Afrah Namirah Kamal; Darwis Said; Nadhirah Nagu
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/pgw73323

Abstract

Penelitian ini menyintesis literatur mengenai penerapan prinsip materialitas dan keterlibatan pemangku kepentingan dalam pelaporan keberlanjutan berbasis GRI. Melalui literature review naratif terhadap publikasi 2014–2024, studi ini menelaah definisi dan implementasi materialitas, bentuk serta kualitas stakeholder engagement, dan faktor kontekstual yang memengaruhi keduanya. Temuan menunjukkan bahwa materialitas berperan sebagai filter isu keberlanjutan yang paling signifikan, namun prosesnya kerap dipengaruhi subjektivitas dan minim transparansi. Keterlibatan stakeholder juga bervariasi dari simbolik hingga kolaboratif. Selain itu, sektor industri, ukuran perusahaan, tata kelola, dan tekanan institusional terbukti memengaruhi praktik materialitas dan engagement. Tinjauan ini menegaskan pentingnya integrasi teori stakeholder dan legitimasi untuk memahami motivasi pelaporan serta perlunya peningkatan kualitas engagement dan transparansi materialitas guna memperkuat kredibilitas laporan keberlanjutan.
TINJAUAN PUSTAKA TENTANG PRAKTIK PENGUNGKAPAN LAPORAN KEBERLANJUTAN DAN IMPLIKASINYA TERHADAP AKUNTABILITAS SOSIAL SERTA KINERJA PERUSAHAAN A. Ikhwanul Ahmad; Muhajir Muhajir; Darwis Said; Nadhirah Nagu
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/a2xeqv41

Abstract

Tinjauan pustaka sistematis ini menyelidiki praktik pengungkapan laporan keberlanjutan dan implikasinya terhadap akuntabilitas sosial dan kinerja perusahaan. Tinjauan ini berfokus pada bagaimana perusahaan di berbagai sektor, seperti energi, perbankan, kehutanan, dan pertambangan, mengungkapkan informasi non-keuangan terkait faktor lingkungan, sosial, dan tata kelola (ESG) dalam laporan keberlanjutan mereka. Berdasarkan studi yang diterbitkan antara tahun 2016 dan 2025, penelitian ini mengkaji kedalaman, konsistensi, dan kualitas pengungkapan ini, terutama di pasar negara berkembang seperti Indonesia, Brasil, dan Tiongkok. Dengan menggunakan analisis konten kualitatif, studi ini menyoroti bagaimana pengungkapan laporan keberlanjutan memengaruhi akuntabilitas sosial baik dalam hal memenuhi harapan pemangku kepentingan maupun berkontribusi pada praktik perusahaan yang transparan dan bertanggung jawab. Temuan menunjukkan bahwa pengungkapan keberlanjutan yang komprehensif, jika selaras dengan strategi perusahaan, akan menghasilkan peningkatan kinerja perusahaan, terutama dalam hal keterlibatan pemangku kepentingan dan persepsi pasar. Namun, masih terdapat tantangan dalam menangani risiko perubahan iklim secara menyeluruh dan mengintegrasikan prinsip-prinsip ekonomi sirkular ke dalam laporan keberlanjutan. Tinjauan ini menggarisbawahi pentingnya standarisasi praktik pelaporan dan memastikan bahwa perusahaan tidak hanya sekadar mengungkapkan hal-hal yang dangkal untuk mencerminkan kinerja keberlanjutan yang sebenarnya.
Pengungkapan ESG dalam Perspektif Semiotika Roland Barthes: Implikasi Keuangan Berkelanjutan Serilia Tangalayuk; Ayu Dhina Anggraeni; Fiona Octaviani; Darwis Said; Nadhirah Nagu
Margin: Jurnal Lentera Managemen Keuangan Vol. 4 No. 02 (2026): Artikel In Press: Edisi Agustus 2026
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/margin.v4i02.1465

Abstract

Penelitian ini bertujuan untuk menganalisis representasi keberlanjutan yang dibangun melalui tanda visual dan narasi dalam Laporan Keberlanjutan PT PLN Nusantara Power (PLN NP) Tahun 2023, menggunakan pendekatan semiotika Roland Barthes. Dengan menerapkan sistem tiga lapisan makna denotasi, konotasi, dan mitos studi ini mengkaji bagaimana elemen-elemen visual pada sampul laporan, tema komunikasi utama, serta narasi yang digunakan untuk merepresentasikan komitmen keberlanjutan perusahaan pada aspek lingkungan, sosial, dan ekonomi. Penelitian ini menggunakan metode kualitatif deskriptif dengan fokus pada pembacaan tanda-tanda visual dan linguistik dalam laporan. Hasil analisis menunjukkan bahwa Laporan Keberlanjutan PLN NP 2023 bukan sekadar dokumen pelaporan kinerja non-keuangan, melainkan sebuah konstruksi ideologis yang terancang dengan cermat untuk membangun legitimasi sosial perusahaan. Tema utama "Leading the Energy Transition Towards Sustainable Future" (Memimpin Transisi Energi Menuju Masa Depan Berkelanjutan) beserta elemen visualnya membentuk mitos keberlanjutan korporat, yakni keyakinan bahwa perusahaan pembangkit listrik berbasis energi konvensional dapat sekaligus menjadi pelopor transisi energi yang bertanggung jawab. Mitos ini beroperasi melalui mekanisme naturalisasi yang menyajikan wacana keberlanjutan sebagai identitas inheren perusahaan. Studi ini menegaskan bahwa laporan keberlanjutan berfungsi ganda: sebagai alat transparansi dan sebagai instrumen legitimasi simbolis dalam komunikasi korporat. Kebaruan penelitian ini terletak pada penerapan semiotika Roland Barthes untuk mengungkap proses pembentukan mitos transisi energi dan ideologi keberlanjutan dalam laporan keberlanjutan perusahaan pembangkit listrik, sehingga memberikan kontribusi teoretis bagi kajian komunikasi korporat dan kontribusi praktis bagi pengembangan pelaporan keberlanjutan yang lebih reflektif dan transparan.
A Phenomenological Study of Fruit Pricing in Jakarta in the Context of a Harmonious Balance of Interests Among Suppliers, Vendors, and Buyers Rousilita Suhendah; Ivan Kanel; Elsa Imelda; Darwis said; Syarifuddin
Journal of Economics and Business UBS Vol. 15 No. 4 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/t69ke090

Abstract

Pricing practices in traditional markets are often understood from economic perspectives that emphasize cost calculations, market mechanisms, and profit maximization. However, everyday trading activities demonstrate that pricing decisions are also influenced by social relationships, moral considerations, and the sustainability of interactions among economic actors. This study aimed to explore the meaning of pricing experiences among papaya traders in Jakarta and to understand how prices function as a mechanism for balancing the interests of suppliers, traders, and buyers. This study employed a qualitative approach using Husserl’s transcendental phenomenological method. Data were collected through in-depth interviews with five purposively selected papaya traders in West Jakarta who had direct experience in determining selling prices. The data were analyzed using phenomenological stages, including noema, epoche, noesis, intentional analysis, and eidetic reduction. The findings reveal that traders do not interpret prices merely as instruments for generating profit but as social mechanisms that maintain supply continuity, buyer acceptance, and business sustainability. Pricing decisions reflect trust-based relationships with suppliers, efforts to offer acceptable prices to consumers, and strategies to sustain livelihoods. This study develops the concept of Harmony of Interests in Pricing, which explains that price formation integrates economic, social, and moral dimensions. The study concludes that pricing practices in traditional trade represent a form of social accountability that supports sustainable economic relationships among suppliers, traders, and buyers.
PARADIGMA FENOMENOLOGI DALAM STUDI ETIKA AKUNTAN TERHADAP KONSTRUKSI MAKNA DAN PENDEKATAN PENELITIAN Darwis Said; Arifuddin; Huriyn Putri Askiah Juhari; Inayah Chintaki MZ; Irwan Pratama
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.58856

Abstract

Accountant ethics is a fundamental aspect of accounting practice because it is directly related to public trust in the accounting profession. Various cases of financial statement manipulation, abuse of authority, and violations of ethical codes demonstrate that an understanding of ethics cannot be reduced merely to compliance with formal rules. In this context, the phenomenological paradigm offers an alternative perspective for understanding how accountants construct the meaning of ethics based on their lived experiences. This article aims to explain the phenomenological paradigm in the study of accountant ethics by highlighting the construction of meaning, philosophical assumptions, and research approaches employed. The research method discussed is grounded in a qualitative phenomenological approach that seeks to explore accountants’ subjective experiences regarding the ethical dilemmas they encounter. The findings indicate that the meaning of ethics for accountants is shaped through the interaction of personal values, organizational culture, professional pressures, and work experience. The phenomenological paradigm enables researchers to understand ethical reality as a lived experience rather than merely a set of normative rules. Therefore, phenomenology makes an important contribution to enriching the study of accounting ethics by providing a deeper understanding of the consciousness and subjective experiences of accounting professionals.
Co-Authors A. Alyani Achmad A. Ikhwanul Ahmad Abdul Rahman Adnan AS Afifah Afrah Namirah Kamal Ahmad Sani Aini Indrijawati Aini Indrijawati Akbar Yusuf Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Allfina Mudasir Amalia Nur Akhmadani Amir Amiruddin Andhyka Bayu Aprilyanto Andi Ayu Frihatni Andi Kumala, Andi Sri Kumala Putri Andi Kusumawati Andi Muhammad Dahlan Andi Mulia Saleh Andi Nurul Tenriwali Hasanuddin Andi Sayyidatun Ufairah Anto Aqifah Nurul Sarsyah Arianti ARIFUDDIN Arifuddin Mannan Ashar, Muhammad Asri Usman Asriani Abbas Aunneke J Paembonan Ayu Dhina Anggraeni Aziz Thaba Azizah, Nabila Nurul Beloan, Bertha Binti Johari, Fuadah Buya Rama Ismail Christian, Ferry Cindy Nur Azaria Mansa Depi, Sri Desi Nurdiyanti Devianti Tajuddin Dinah Diyanah Burhan Edi Harsono Edy Susanto Eko Ganis Sukoharsono Eleonora, Ellen Ellen Eleonora Patebong Elsa Imelda Enrico Paul Erna Pasanda Febriani Febrianti, Intan Fiona Octaviani Fira Fadhilla Firman Fitri Indah Sari Fitriani Fitriani Frischa Faradilla Arwinda Mongan Grace T. Pontoh Grace T. Pontoh Gratia Triyana Nusa Haliah, Haliah HAMDAN HUSAIN Hamzah Ahmad Hariatih, Hariatih Harist Satria Harryanto Harryanto Harsono, Edi Hasbianti Nur Fatima Hidayat, Nurul Aulia Huriyn Putri Askiah Juhari Husein Afiat Icha Mustamin Ikhwan M. Said Inayah Chintaki MZ Indarwati Indarwati Indrawaty, Runy Rusdyantinah Indri Leighton Silambi Indrijawati, Aini Insirat, Mutahira Nur Intan Marsela Irensa Femmy Irwan Pratama Ivan Kanel Janide, Anugrah Junaid, Asriani Kaharuddin Kamsinah Kamsinah Kartika Septiary Pratiwi Musa Kartini Kartini Kartyaningsih Bela Khaerani Makbul Khairum Nadila Sandy Lilis Karfina Ar Madrianah Maghfirah, Annesa Tasya Mahardika Burhan Mahdalena, M. Mangeka, Andreas Caesario Marannu Paledung Masradin, Masradin Masrullah, Masrullah Masud, Anis Anshari Mediaty Middin, Muslianti Miftahul Jannah Mispa, Sitti Muarif Leo Mudatsir Muh Faiz Qaidhan Jamsir Muh. Arif Muh. Farhan Muhajir Muhajir Muhammad Febriansyah Muhammad Nasri Katman Muhammad Salsabil Kautsar Muhammad Sapril Sardi Juardi Muhammad Syafi'i A. Basalamah Muhammad Yamin Muhammad, Gazali Muslim Muslim Muslim Mustafa, Mifta Aulia Mutiara Khairunnisa Suhardi Nadhirah Nagu Nadhirah Nagu Nadhirah Nagu Nagu, Nadhirah Nagu, Nadirah Neks Triani Ni Putu Yuria Mendra Nur Afni Jabir Nur Hidayah Nur Khaerunnisa Zakir Nur Sandi Marsuni Nur Wahyuni Nur'Illiyyien Nurdiyanti, Desi Nurhayati Nurhayati Nurhikmah Dewi Anugrah Nurleni Nurleni NURUL RAMADHANI Nurwardhani Oktavian Pasoloran, Oktavian Pontoh , Grace T. Rahmarta, Vandy Ratna Ayu Damayanti Rifqi Novriyandana Rijal, Muhammad Ritma Tri Astuthy Riyanti Rizal Setiawan Amin Roby Aditiya Rousilita Suhendah Rui Lopes S. Syarifuddin Saida Said Saleh, Firman Salsabila Adi Ahsan Santiadji Mustafa Santoso, Steven Miracle Saputra, Andi Rafiyadi Eka Sari, Andi Novia Kartika Serilia Tangalayuk Siska Apriana Siti Maryam M. Sillehu Sofyan Syamsuddin Sri Mulyani Latjompo Suci Amal Sudirman Sudirman Syahfir, Hasri Ainun Syamsuddin Syamsuddin Syarifah Fatimiyah Syarifuddin Syarifuddin Syarifuddin Syarifuddin Rasyid Syarifuddin Syarifuddin Syarifuddin Syarifuddin Syarifudin THARIQ AZIS LATIF Tifany Citrayantie ULYA AULIA Wa Ode Rayyani Widyantono Arif Wilda Yohanis Rura Yudi Basma Albahrun Yuliana Tahir Yulita, Elvin Zainal Potton Zuhalwah Yuliah Ilham