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SUSTAINABILITY REPORTING: TEXTS AND TRACES OF MEANING Riduwan, Akhmad; Andajani, Andajani
Jurnal Akuntansi Multiparadigma Vol 16, No 1 (2025): Jurnal Akuntansi Multiparadigma (April 2025 - Agustus 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2025.16.1.03

Abstrak – Pelaporan Keberlanjutan: Teks dan Jejak MaknaTujuan Utama – Penelitian ini bertujuan untuk mengeksplorasi konsistensi antara teks dalam laporan keberlanjutan dan aksi-aksi nyata perusahaan.Metode – Penelitian ini menggunakan metode konten analisis dengan mengadopsi pemikiran Derrida. Objek penelitian ini adalah laporan keberlanjutan lima perusahaan publik dan nonpublik di Indonesia.Temuan Utama – Laporan keberlanjutan disusun dengan taktik manajemen kesan berdasarkan kepentingan. Teks naratif dan visual dalam laporan keberlanjutan tidak seluruhnya konsisten dengan aksi nyata perusahaan. Teks laporan keberlanjutan merefleksikan empat makna yang berbeda, yaitu sesuai fakta, mendistorsi fakta, menyembunyikan fakta, dan tidak sesuai fakta.Implikasi Teori dan Kebijakan - Penelitian ini membuka wawasan dekonstruktif dalam membaca dan memaknai teks-teks laporan keberlanjutan. Pada aspek teoretis, prinsip “substansi mengungguli bentuk” perlu diadopsi dalam pelaporan keberlanjutan seperti prinsip yang diterapkan dalam pelaporan keuangan.Kebaruan Penelitian – Penelitian ini dilakukan dengan landasan asumsi ontologis Derrida tentang penelusuran teks. Abstract – Sustainability Reporting: Text and Traces of MeaningMain Purpose—This study aims to explore the consistency between the text in sustainability reports and companies' actual actions.Method—This study employs content analysis methods, drawing on Derrida's thinking. Its object is the sustainability reports of five public and nonpublic companies in Indonesia.Main Findings—Sustainability reports are compiled using impression management tactics based on interests. The narrative and visual texts in sustainability reports are not entirely consistent with companies' actual actions. The texts of sustainability reports reflect four different meanings: factual, distorting facts, concealing facts, and non-factual.Theory and Practical Implications—This study opens up a deconstructive perspective on reading and interpreting sustainability reports. On the theoretical aspect, the principle of 'substance over form' needs to be adopted in sustainability reporting, similar to the principle applied in financial reporting.Novelty – This research was conducted based on Derrida's ontological assumption about the meaning of the text.

FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA PEGAWAI PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH SURABAYA Hamen, Nataly Feraty Nadia; Andajani, Andajani
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 1 (2025): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i1.7215

This research aimed to obtain empirical evidence (1) The effect of internal control on the employees’ performance, (2) The effect of human resources competency on the employees’ performance; (3) The effect of information technology advantage on the employees’ performance at the Regional Financial and Asset Management Agency (BPKAD) Surabaya. This research was conducted quantitatively with population used by employees of the Regional Financial and Asset Management Agency (BPKAD) Surabaya. Furthermore, the sampling technique used 47 employees. Then, the data used is primary data taken from questionnaires distributed to the employees of the Regional Financial and Asset Management Agency (BPKAD) Surabaya. Moreover, the research analysis method used multiple linear regression. As a result, the research indicates that (1) Internal control had a positive effect on the employees’ performance; (2) Human resource competency had a positive effect on the employees’ performance; (3) The advantage of information technology did not affect the employees’ performance.

PAJAK DAN SEDEKAH DALAM KESADARAN MENTAL ACCOUNTING DAN PANCASILA Riduwan, Akhmad; Andajani, Andajani
Jurnal Akuntansi Multiparadigma Vol 14, No 3 (2023): Jurnal Akuntansi Multiparadigma (Desember 2023 - April 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.3.30

Abstrak – Pajak dan Sedekah dalam Kesadaran Mental Accounting dan PancasilaTujuan Utama – Penelitian ini bertujuan untuk memahami kesadaran di balik fenomena tindakan pelaku usaha yang taat membayar pajak dan bersedekah.Metode – Penelitian ini menggunakan metode deskriptif kualitatif. Informan dalam penelitian ini adalah dua orang pelaku UMKM.Temuan Utama – Kesadaran subjek atas ketaatan membayar pajak dan bersedekah merefleksikan noneconomic mental accounting. Pertimbangan non-ekonomik menjadi account reference point yang dominan. Kesadaran ketuhanan, kemanusiaan, kebersamaan, kebijaksanaan, dan keharmonisan merupakan account reference point dari mental accounting yang merefleksikan nilai-nilai Pancasila.Implikasi Teori dan Praktik – Ketaatan membayar pajak memerlukan pertimbangan nonekonomik. Selain itu, ketaatan ini memerlukan keikhlasan, seperti halnya bersedekah.Kebaruan Penelitian – Penelitian ini mengungkapkan kesadaran subjek membayar pajak dan bersedekah berdasarkan mental accounting, yang direfleksikan pada nilai-nilai Pancasila. Abstract - Tax and Almsgiving in Mental Accounting and Pancasila AwarenessMain Purpose - This research aims to understand the consciousness behind the phenomenon of the actions of business actors who obey paying taxes and giving alms.Method - This research uses descriptive qualitative method. Informants in this research are two MSME actors.Main Findings - The subject's awareness of the obedience to pay taxes and charity reflects the tax and giving alms reflects noneconomic mental accounting. Considerations Non-economic considerations become the dominant account reference point. Awareness of divinity, humanity, togetherness, wisdom, and harmony are the account reference points of mental accounting that reflects the values of Pancasila.Theory and Practical Implications - Tax compliance requires non-economic considerations. In addition, this obedience requires sincerity, just like giving alms.Novelty - This research reveals the subject's awareness of paying taxes and giving alms based on mental accounting. based on mental accounting, which is reflected in the values of Pancasila.

The dramaturgy of sustainability reporting: Environmental and humanitarian responsibility context Andajani, Andajani; Riduwan, Akhmad
Journal of Accounting and Investment Vol. 26 No. 3: September 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i3.28009

Research aims: This study aims to explore and reveal the drama of sustainability report presentation in the context of environmental and humanitarian responsibility. The study focuses on the presentation of sustainability reports and actual actions taken by companies. Design/Methodology/Approach: This study employs a literature review, drawing on data from the sustainability report of a public company in Indonesia, online journalistic news, national television, and environmental activist websites. Data are analyzed by reflecting on Erving Goffman's concept of dramaturgy. Research findings: This study reveals a five-act drama related to the presentation of sustainability reports. Companies traverse the path to presenting an honest and responsible sustainability report through five stages that are analogous to the acts of a drama performance, namely exposition, character development, action, error, solution, and resolution. Theoretical contribution/Originality: The data in this study were analyzed by reflecting on Erving Goffman's concept of dramaturgy.Practitioner/Policy implication: The theoretical and practical implications of this study suggest that sustainability reports are a key source of stakeholder legitimacy, and therefore, stakeholder trust must be maintained through the honest and responsible presentation of sustainability reports. This study opens stakeholders' insights in conducting critical readings of sustainability reports published by companies.Research limitation/Implication: The limitations of this research lie in the data sources, which are all secondary data obtained from various media. Primary data collection was not possible because the sustainability reporting dramaturgy, the theme and focus of this research, encompasses past events the company has experienced.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Primawati, Dina Aris; Andajani, Andajani
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 3 (2023): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i3.6112

This research aimed to examine the effect of Corporate Social Responsibility on the firm value of mining companies listed on the Indonesia Stock Exchange (IDX) during 2016-2019. Corporate Social Responsibility based on Global Reporting Initiative (G-4) consisted of 3 performance categories: economic performance, environmental performance, and social performance on the firm value, referred to as Tobin’s. The research was quantitative. The data were secondary, in the form of annual reports. Moreover, the data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, there were 26 mining companies listed on the Indonesia Stock Exchange (IDX) during 2016-2019 as the sample. Therefore, in total there were 104 data of observations. Furthermore, the data analysis technique used multiple linear regression. The result concluded that economic performance had a positive effect on firm value. However, the environmental performance had a negative effect on firm value. In contrast, the social performance had a positive effect on firn value.

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