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Corporate Governance Characteristics and Their Impact on Accounting Conservatism in SOEs Listed in the BUMN20 Index Dhea Zafira Agustina; Ilham Ramadhan Ersyafdi; Muhammad Aras Prabowo; Siti khomsatun
Innovation Business Management and Accounting Journal Vol. 5 No. 1 (2026): January - March
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v5i1.344

Abstract

This study examines influence of corporate governance characteristics on accounting conservatism in State Owned Enterprises (SOEs) listed in the BUMN20 Index of Indonesia Stock Exchange during 2019–2023 period. The characteristics analyzed include audit committee, audit committee meetings, board of commissioners, independent commissioners, CEO retirement, and board of directors. Using a quantitative method with an associative approach, the study employs multiple linear regression to analyze data obtained from purposively selected SOEs within BUMN20 Index. The findings show that certain governance characteristics specifically board of commissioners and independent commissioners have a significant negative effect on accounting conservatism, while board of directors shows a significant positive influence. In contrast, audit committee, audit committee meetings, and CEO retirement exhibit no significant impact. These results emphasize the role of strong governance in improving financial reporting quality, particularly through application of conservative accounting practices to reduce risk of financial manipulation. However, the insignificance of audit committee variables suggests that their function in SOEs remains largely formalistic and not fully effective in overseeing accounting policies. Strengthening the competence, independence, and involvement of audit committees is therefore essential. Overall, this study contributes insights for academics, practitioners, and regulators in enhancing transparency, accountability, and public trust in SOEs.
Konstruksi Aswaja An-Nahdliyah dalam Penguatan Kode Etik Akuntan Prabowo, Muhammad Aras; Umam, Fuadul; Hidayani, Hidayani; Sugama, Alviansyah; Ummah, Rochmatul; Rahmat, Rahmat
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 1 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i1.19864

Abstract

The research aims to construct Aswaja An-Nahdliyah in the accountant's code of ethics to strengthen the ethics of the accounting profession. Using a literature review method, the analysis is enriched by sharing review literature sources according to the research topic. Researchers constructed an accountant's code of ethics that builds on the three pillars of Aswaja An-Nahdliyah: religious understanding, Manhajul fikr and Manhajul harakah. The results of the construction of the Aswaja An-Nahdliyah code of ethics are: as-shidqu, al-amanah wal wafa bil'ahd, al'ada, at-ta'awun and istiqomah and have characteristics based on spiritualism, nationalism and culture. The implementation of the Aswaja An-Nahdliyah accountant's code of ethics will give birth to Aswaja accountants, namely accountants who carry out their professional responsibilities on Islamic, Indonesian, cultural values and the accountant's code of ethics along with the rules that apply in the profession.
Membangun Kesadaran Ekoteologi dan Refleksi Kebijakan Tatakelola SDA Muhammad Aras Prabowo; Siti Nur Hanifa; Aloys Budi Purnomo; Farid F. Saenong; Nur Arfiyah Febriani; Habsyah Fitri Aryani; Handy Fernandy; Adrinoviarini Adrinoviarini; Asiroch Yulia Agustina; Ahsanul Minan
Wisanggeni: Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2026): Juni (2026) Wisanggeni : Jurnal Pengabdian Masyarakat
Publisher : Institut Agama Islam Ma’arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/wisanggeni.v6i1.7274

Abstract

Repeated flooding on the island of Sumatra over the last decade has shown that hydrometeorological disasters cannot be understood merely as weather-related problems, but rather as a nexus of ecological crisis, Natural Resource (NR) governance, and exploitative patterns of human–nature relations. This community service activity was conducted in the environment of Istiqlal Mosque PKUMI through panel discussions, public dialogues, and the formulation of policy recommendations. The ecotheology framework was employed to connect spiritual dimensions, public ethics, and environmental policy; meanwhile, “ecological repentance” was used as a transformative concept: changes in awareness, behavioral transformation, and policy correction. The results of the activity indicate four main findings: (1) ecotheology is effective as a “moral language” to broaden acceptance of pro-environmental policies; (2) criticism of the technocratic-extractive paradigm needs to be integrated with the principles of precaution and ecological justice; (3) ecotheological education through a love-based/eco-empathy curriculum has the potential to build intergenerational ecological ethics; and (4) policy recommendations emphasize a moratorium on problematic permits, meaningful public participation (FPIC), enforcement of the polluter pays principle, and the reallocation of extractive subsidies for basic services and ecological restoration. The main outputs of this community service activity are policy recommendations and the strengthening of collaborative networks across faith communities, universities, Islamic boarding schools, mass organizations, and policymakers as the foundation of an ecological repentance movement.
Co-Authors Abdul Qodir Adrinoviarini Adrinoviarini Adzra Nazhifah Afifah, Sintia Nur Ahmadi, Lusiana Putri Ahsanul Minan Alamsyah, Arif Alisa, Putri Allaudza’i, Hanif Aloys Budi Purnomo Ansoriyah, Yusri Aryani, Habsyah Fitri Asep Alfarizi Yulianto Asiroch Yulia Agustina Asiroch Yulia Agustina Ayu Andini Baeby Aulia Frisca Yanti Bayu Rahman Brilliany Asa Dinasti Utomo Putri Cucu Nurhayati, Cucu Defita Rahma Desiana, Fitria Auldry Dewi Nisaul Mukaromah Dhea Zafira Agustina Dika Dermawan Emilia Rachmi Muntaha Erfandi AM Ersyafdi, Ilham Ramadhan Fadillah, Jihan Fadjerini, Lina Noviana Farid F. Saenong Fathur Rohman Fauzan Hasim Fauziyyah, Nurul Fira Mubayyinah Fira Mubayyinah Fitri Aryani, Habsyah Fitria Auldri Fitria Auldri Desiana Fitria Auldri Desiana Fitriah Ulfah Gilang Permana Habsyah Fitri Aryani Habsyah Fitri Aryani Habsyah Fitri Aryani Hadri Mulya Hamka Hasan, Hamka Handy Fernandy Hanifah, Mariska Nur Hanipa, Siti Danila Hannase, Mulawarman Hidayani Hidayani Hidayani, Hidayani Hidayat, Muhammad Fajri Hidayat, Safrudin Hudri Ahmad Hudori Hululudin, Hululudin Ikhwana, Fariha Irfan Maulana, Irfan Jefriyanto Jefriyanto Kafka Nafisah Maulidiyah Kartini Laras Makmur Khomsatun, Siti Khusnul Khotimah khusnul khotimah Krisna Rendi Awalludin Kurnia Syafa Salsabila Lusiana Putri Ahmadi Lusiana Putri Ahmadi Lusiana Putri Ahmadi Lutfa, Asna M Ridho Malik Ibrahim Mariska Nur Hanifa Mariska Nur Hanifah Mariska Nur Hanifah Mariska Nur Hanifah Mariska Nur Hanifah Mariska Nur Hanifah Mohammad Tamam Qomaruddin Mohd Rushdan Yasoa Mohd Rushdan Yasoa’ Mu’minin, Saeful Muchtar Ahmad Yasin Muhamad Hasan Syadzily Muhammad Abduh Muhammad Asdar Prabowo Muhammad Ashlyzan Razik Muhammad Robin Muid N, Abd. Munir, Ahmad Misbakhul Munthazah, Shabrina Mu’minin, Saeful Naif, Naif Nasaruddin Umar, Nasaruddin Noviyanti Noviyanti, Noviyanti Nur Ain Ayunni Sabri Nur Arfiyah Febriani Nurhidaya Nurhidaya Nurhidayat, Samsul Nurmala Savitri Nursaleh, Rama Pitri, Anisa Qomaruddin, Mohammad Tamam Rahmah, Nurbaeti Rahmat Rahmat Raya, Ahmad Thib Razik, Muhammad Ashlyzan Rismawati Rismawati Rismawati Sudirman Ruli Bestari Sabila, Sabila Sabri, Nur Ain Ayunni Saenong, Farid F. Silvi Aulia Sindi Prihatini Sintia Nur Afifah Sintia Nur Afifah Sintia Nur Afifah Siti Danila Hanipa Siti khomsatun Siti Khomsatun Siti Nur Hanifa Siti Nur Hanifa Siti Nurul` Hikmah Sugama, Alviansyah Syahrullah Iskandar, Syahrullah Tasya Rahma Dita Taufik Hidayadi Ulfa, Fitria Ulfa, Fitriah Ulfah, Fitriah Umam, Fuadul UMMAH, ROCHMATUL Ummu Kalsum Vita Aulia Vita Febria Mutia Zein Vita Febria Mutia Zein Windu Mulyasari Yasik, Fatkhu Yasoa, Mohd Rushdan Yuliana Yuliana Zakiyatun, Amita Zuhdi, Mohammad Zulva, Indana