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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Akuntansi Krida Wacana PENELITIAN DAN KARYA ILMIAH JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Inovasi: Jurnal Ilmiah Ilmu Manajemen Ensiklopedia Social Review Jurnal Ilmiah Manajemen Kesatuan BUDGETING : Journal of Business, Management and Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Jurnal Ilmiah Wahana Pendidikan AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis JURNAL PENELITIAN DAN KARYA ILMIAH LEMBAGA PENELITIAN UNIVERSITAS TRISAKTI Jurnal Ekonomi Trisakti Economic Reviews Journal Journal of Social And Economics Research Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Eduvest - Journal of Universal Studies Jurnal Riset Manajemen dan Ekonomi Jurnal Informatika Ekonomi Bisnis Dirkantara Indonesia EBID:Ekonomi Bisnis Digital VISA: Journal of Vision and Ideas Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Akuntansi journal of social and economic research Journal of Ekonomics, Finance, and Management Studies NuCSJo : Nusantara Community Service Journal
Christina Dwi Astuti
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Journal : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

 1 
Assessing the Implemention Success of Official Travel Management System at Directorat General of Budget, Ministry of Finance, Republic of Indonesia Azizah Zulfika; Christina Dwi Astuti
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 11 No. 2 (2025): November 2025
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v11i2.15715

Abstract

An effective information system is essential for promoting public service delivery and bureaucratic efficiency. In particular, a strong information system can improve the quality of budget execution in the context of official travel procedures. Using the Information Systems Success Model put forward by DeLone and McLean (2003), this study aims to evaluate the efficacy of the Directorate General of Budget's official travel management system installation. This model states that a number of causally related dimensions, including system quality, information quality, service quality, user satisfaction, and net benefits, can be used to gauge an information system's success. The primary variables in this study are these five dimensions. The Directorate General of Budget has been using the official travel management system since April 2024, but no thorough quantitative study using this model has been conducted as of yet. This study also examines whether user satisfaction mediates system quality, information quality and service quality with regard to net benefits. Data were collected by online survey with Google Forms among 110 staffs who had previously used the system in Directorate General of Budget. The Partial Least Squares Structural Equation Modeling (PLS-SEM) method was employed to analyze the data and SmartPLS software was used for investigations. Results suggest that if the technical capability of the system is enhanced to satisfy users’ requirements, then users would be more satisfied and increase overall system performance
The Influence of Sustainability Factors on Greenhouse Gas Emissions Disclosure through Governance Roles in Indonesia's Energy Sector Yana, Via Sukma; Astuti, Christina Dwi
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 11 No. 2 (2025): November 2025
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v11i2.15717

Abstract

On account of the issue of climate change and the increasing demand for environmental transparency, the disclosure of greenhouse gas (GHG) emissions is being encouraged by firms. With governance as a moderating variable, the purpose of the present study is to explore the effect of ESG (Environment, Social, Governance) funds, sustainable development goals, and sustainable strategic management on GHG emission disclosure. In the study, stakeholder theory and legitimacy theory were used to analyze how business tries to gain trust of stakeholders by meeting their expectations and offering transparent information. This study is based on a sample of 131 companies taken from the annual reports and sustainability reports in the energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The results indicate that GHG emission disclosure is linked to sustainable strategic management and ESG investments. In fact, beyond a new moderating governor variable not being apportioned in the previous Wahyuningrum et al.'s [34] study,iplinary implementation etc. (2024), this research is original, as it employs such independent variables as sustainable development goals, sustainable strategic management, and ESG funds. Based on the findings of this study, energy sector firms could enhance GHG emissions disclosure to be more transparent in communicating with its stakeholders by increasing the distribution of ESG fund and the integration of sustainability strategy.
Co-Authors Adies Frima Suryaveni Afnilia, Finni Agnia Cantika Kartikasari Aini, Fitriana Nur Alfira Tifa Muliza Andhika Pratama Andreas Koli Koli Todo Golo Anne Monica Sijabat Aprillida, Thasya Armay Adelia M B Atikah Hijriyanah Audrey Alvania Ayu Aulia Oktaviani Ayu Ekasari Azizah Zulfika Azzahra, Vivi Fachrani Barida Syava Noor Zahra Corny, Moh. Ardan Makarim Dina Mellyana Djanoearko, Rahma Ellok Satiti Endah Sri Wahyuni Fitri Noviera Gratia Easter Sarah Nta'ola Halik, Dini Justika Istiqawaty Hannah Paramita Freed Haryo Kuntjoro Hasnawati Hasnawati Hasnawati Hasnawati Hidayat, Darra Pradita Indahyanti, Tri Jasmine Vyrza Qonita Josua Partogi Parasian Pasaribu Juliawaty, Ririn Kefas Anugrah Khristina Curry Kusumaningrum, Meyrina Lala Lathifah Ariyani Leon, Farah Margaretha Lidia Wahyuni Marchelia Grace Marisa, Oktafalia Mochammad Razel Putra Zalna Muliza, Alfira Tifa Mulyadi Siregar Naibaho, Jessica Gratia Nikijuluw, Trixie Elvaretta Nuryadin, Sausan Syahirah Pangestika, Friska Oktaviana Widya Permatasari, Indah Yunita Prastyawan, Riska Putri, Kendra Aulia Husna Rahayu, Upit Arapia Rahmawati, Nesya Kartika RAMADHANI, KAMILA Rifani, Deivy Ridha Saphira, Janice Sholekha, Ayu Sinaga, Amelia Suciati, Anugerah Putri Supandi, Serlin Syachyadi, Ilham Syahla, Aqilah Syandra Putri Tryaswati Wahyuni Rusliyana Sari Wanadri, Chandra Wati Wati Yana, Via Sukma Yanti, Harti Budi Yolanda Citra Melissa Yuniarto, Fajar Eka Yuslian, Nadiya Nurliani Putri Zuhdi, Abid Maulana