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Sustainability Disclosure Practices in Islamic Banking: Do Audit Committees Matter for SDG 16? Rita Wijayanti; Doddy Setiawan; Y. Anni Aryani; Taufiq Arifin
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.159

Objective: To examine the influence of audit committee (AC) characteristics on the level of sustainability disclosure in Islamic Banks (IBs) listed on the Indonesia Stock Exchange during the period 2012–2021. Method: Employing a quantitative approach using purposive sampling to obtain 13 Islamic banks, resulting in 122 unbalanced panel data observations. Secondary data were collected from annual reports available on each bank’s official website. Sustainability disclosure items were adopted from Jan et al. (2019) and measured using content analysis techniques. The hypotheses were tested using panel data regression with the random effects model. Results: The findings indicate that Islamic banks disclosed only approximately 27% of the sustainability information expected. Furthermore, the number of audit committee members and audit committee independence significantly influenced sustainability disclosure practices, suggesting that effective oversight mechanisms encourage greater transparency regarding sustainability performance. Novelty: Extending the literature on sustainability disclosure by providing empirical evidence from Islamic banking institutions in Indonesia over a ten-year period, highlighting the critical role of audit committee characteristics, particularly committee size and independence, in strengthening transparency and accountability practices aligned with SDG 16 (Peace, Justice and Strong Institutions).

Auditee and Auditor Factors Affecting Audit Delay with Audit Firm Reputation as Moderating Variable: Supporting SDG 16 in Tourism Firms Dedy Christiyanto; Rahmawati Rahmawati; Evi Gantyowati; Taufiq Arifin
Journal of Current Studies in SDGs Vol. 3 No. 1 (2027): March
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.1.297

Objective: To examine the effects of auditee and auditor factors on audit delay and evaluates whether audit firm reputation moderates these relationships. The analysis focuses on tourism, restaurant, and hotel companies listed on the Indonesia Stock Exchange, while linking timely audited reporting to the transparency and accountability principles of Sustainable Development Goal 16. Method: The study employed a quantitative explanatory design using secondary data from audited annual reports for 2017–2021. Purposive sampling yielded 22 companies and 110 firm-year observations. Liquidity, firm size, financial distress, and audit opinion were tested as explanatory variables, while audit firm reputation was examined through moderated regression analysis. Results: Liquidity had no significant effect on audit delay. Firm size and financial distress significantly increased audit delay, whereas an unqualified audit opinion reduced the reporting lag. Audit firm reputation did not moderate the liquidity–audit delay relationship but significantly moderated the effects of firm size, financial distress, and audit opinion. Novelty: The study integrates auditee financial characteristics and auditor-related attributes within a single moderation model in a sector observed across pre-pandemic and pandemic periods. It extends audit-delay research by demonstrating that reputable audit firms do not uniformly accelerate reporting; their moderating role depends on the underlying company characteristic. The findings offer sector-specific evidence relevant to stronger corporate reporting discipline and the accountability orientation of SDG 16.

Does Accounting Information Systems (AIS) Important for MSMEs? Case Study on MSMEs in Yogyakarta Towards SDG 8 Tatik Tatik; Doddy Setiawan; Falikhatun Falikhatun; Taufiq Arifin
Journal of Current Studies in SDGs Vol. 3 No. 3 (2027): September
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.3.301

Objective: The study aims to examine the implementation and development of Accounting Information Systems (AIS) in Micro, Small, and Medium Enterprises (MSMEs) in Yogyakarta and identify factors influencing AIS adoption to support sustainable economic growth aligned with Sustainable Development Goal (SDG) 8. Method: The research employed a qualitative approach using a multi-case study method involving three MSMEs representing micro, small, and medium business categories. Data were collected through in-depth interviews, observations, documentation, and literature studies. The data analysis followed an interactive model consisting of data reduction, data display, and conclusion verification. Results: The findings reveal differences in AIS implementation among MSMEs based on business scale and organizational resources. Micro businesses still rely on manual accounting systems due to limited financial resources, inadequate human resource competencies, and insufficient technological infrastructure. Small businesses have adopted digital AIS through external software providers, while medium businesses have developed integrated AIS using internal developers. AIS implementation provides benefits including improved financial information accuracy, operational efficiency, internal control, and strategic decision-making capabilities. Novelty: The study contributes empirical evidence regarding the different stages of AIS adoption among MSMEs and highlights the importance of aligning technological capability, financial readiness, and human resource development to achieve sustainable digital transformation. The findings support SDG 8 by strengthening MSME competitiveness and promoting inclusive economic growth through technology-based management systems.

Auditee and Auditor Factors Affecting Audit Delay with Audit Firm Reputation as Moderating Variable: Supporting SDG 16 in Tourism Firms Dedy Christiyanto; Rahmawati Rahmawati; Evi Gantyowati; Taufiq Arifin
Journal of Current Studies in SDGs Vol. 3 No. 1 (2027): March
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.1.297

Objective: To examine the effects of auditee and auditor factors on audit delay and evaluates whether audit firm reputation moderates these relationships. The analysis focuses on tourism, restaurant, and hotel companies listed on the Indonesia Stock Exchange, while linking timely audited reporting to the transparency and accountability principles of Sustainable Development Goal 16. Method: The study employed a quantitative explanatory design using secondary data from audited annual reports for 2017–2021. Purposive sampling yielded 22 companies and 110 firm-year observations. Liquidity, firm size, financial distress, and audit opinion were tested as explanatory variables, while audit firm reputation was examined through moderated regression analysis. Results: Liquidity had no significant effect on audit delay. Firm size and financial distress significantly increased audit delay, whereas an unqualified audit opinion reduced the reporting lag. Audit firm reputation did not moderate the liquidity–audit delay relationship but significantly moderated the effects of firm size, financial distress, and audit opinion. Novelty: The study integrates auditee financial characteristics and auditor-related attributes within a single moderation model in a sector observed across pre-pandemic and pandemic periods. It extends audit-delay research by demonstrating that reputable audit firms do not uniformly accelerate reporting; their moderating role depends on the underlying company characteristic. The findings offer sector-specific evidence relevant to stronger corporate reporting discipline and the accountability orientation of SDG 16.

Does Accounting Information Systems (AIS) Important for MSMEs? Case Study on MSMEs in Yogyakarta Towards SDG 8 Tatik Tatik; Doddy Setiawan; Falikhatun Falikhatun; Taufiq Arifin
Journal of Current Studies in SDGs Vol. 3 No. 3 (2027): September
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.3.301

Objective: The study aims to examine the implementation and development of Accounting Information Systems (AIS) in Micro, Small, and Medium Enterprises (MSMEs) in Yogyakarta and identify factors influencing AIS adoption to support sustainable economic growth aligned with Sustainable Development Goal (SDG) 8. Method: The research employed a qualitative approach using a multi-case study method involving three MSMEs representing micro, small, and medium business categories. Data were collected through in-depth interviews, observations, documentation, and literature studies. The data analysis followed an interactive model consisting of data reduction, data display, and conclusion verification. Results: The findings reveal differences in AIS implementation among MSMEs based on business scale and organizational resources. Micro businesses still rely on manual accounting systems due to limited financial resources, inadequate human resource competencies, and insufficient technological infrastructure. Small businesses have adopted digital AIS through external software providers, while medium businesses have developed integrated AIS using internal developers. AIS implementation provides benefits including improved financial information accuracy, operational efficiency, internal control, and strategic decision-making capabilities. Novelty: The study contributes empirical evidence regarding the different stages of AIS adoption among MSMEs and highlights the importance of aligning technological capability, financial readiness, and human resource development to achieve sustainable digital transformation. The findings support SDG 8 by strengthening MSME competitiveness and promoting inclusive economic growth through technology-based management systems.

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