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All Journal JURNAL AKUNTANSI DAN AUDITING JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Mirai Management Hasanuddin Economics and Business Review AFEBI Accounting Review Proceeding Simposium Nasional Kelautan dan Perikanan Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi AkMen JURNAL ILMIAH BJRA (Bongaya Journal of Research in Accounting) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Bisnis dan Akuntansi MABIS: Manajemen dan Bisnis The Indonesian Journal of Accounting Research Adz Dzahab : Jurnal Ekonomi dan Bisnis Islam Asy Syar'iyyah: Jurnal Ilmu Syari'ah dan Perbankan Islam Nobel Management Review Sustainable : Jurnal Akuntansi Jurnal Ekonomi Manajemen dan Sosial (JEMeS) Nautical: Jurnal Ilmiah Multidisiplin Indonesia Jurnal Akuntansi dan Keuangan Indonesia Contemporary Journal on Business and Accounting Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Business, Social and Technology Bukhori: Kajian Ekonomi dan Keuangan Islam Akuntansi: Jurnal Riset Ilmu Akuntansi Social Sciences Insights Journal Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Celebes Journal of Community Services
Gagaring Pagalung
Universitas Hasanuddin
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The effectiveness of environmental accounting in supporting ESG (Environmental, Social, Governance) disclosure: Systematic literature review Safitri, Ela; Pontoh, Grace T; Pagalung, Gagaring
Social Sciences Insights Journal Vol. 3 No. 3 (2025): Social Sciences Insights Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/tjf3cf27

Abstract

This study aims to examine the effectiveness of the Sustainability Report (SR) as an instrument of environmental transparency within the framework of Environmental, Social, and Governance (ESG). Sustainability and ESG issues have become major global priorities, but the quality and credibility of non-financial reporting remain serious challenges. This study uses a Systematic Literature Review (SLR) approach to 40 Scopus Q1/Q2-indexed articles published between 2014 and 2025. The analysis findings show a steadily increasing trend of publications related to Sustainability Reporting and ESG in the last decade. In terms of focus, the most dominant research discussed Effectiveness Factors (more than 22 articles), followed by Environmental Transparency (about 18 articles), Challenges (about 16 articles), and SR-ESG (about 14 articles). The main findings conclude that SR plays an essential role in reducing information asymmetry, but its effectiveness is hampered by greenwashing and selective disclosure practices. The quality of environmental disclosures directly affects ESG ratings, and the existence of third-party assurance and strong governance quality has been proven to enhance the credibility of reports. Future research recommendations include the development of machine learning-based methods for greenwashing detection, the evaluation of the impact of the implementation of the ISSB standard, and the analysis of the effectiveness of SR on the company's real environmental performance, not just perception.
Historical Cost dan Fair Value dalam Pelaporan Keuangan: Telaah Konseptual atas Relevansi Informasi bagi Pengguna Laporan Keuangan Amin Wijoyo; Ferry Adang; Abdul Hamid Habbe; Gagaring Pagalung
Journal of Business, Social and Technology Vol. 7 No. 3 (2026): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v7i3.672

Abstract

Latar Belakang: Pergeseran dari historical cost ke fair value berdasarkan IFRS memperkuat perdebatan mengenai basis pengukuran yang paling tepat bagi pengguna, namun bukti terdahulu masih beragam dan trade-off antara relevansi dan reliabilitas belum sepenuhnya terselesaikan, khususnya untuk aset baru seperti crypto assets. Tujuan: Penelitian ini bertujuan untuk melakukan telaah konseptual mengenai perbandingan penggunaan historical cost dan fair value dalam pelaporan keuangan serta relevansinya bagi pengguna laporan keuangan. Metode: Metode yang digunakan adalah penelitian kualitatif dengan pendekatan deskriptif melalui studi pustaka, dengan teknik pengumpulan data berupa penelusuran literatur dari artikel ilmiah, buku, dan dokumen standar akuntansi yang relevan, serta dianalisis menggunakan teknik analisis tematik melalui tahapan identifikasi, reduksi, dan interpretasi data secara induktif. Hasil: Hasil penelitian menunjukkan bahwa fair value memiliki keunggulan dalam meningkatkan relevansi informasi karena mencerminkan kondisi pasar terkini, sementara historical cost lebih unggul dalam aspek reliabilitas karena bersifat objektif dan dapat diverifikasi. Namun, penggunaan fair value juga menghadapi tantangan berupa subjektivitas, volatilitas, dan potensi manipulasi, terutama pada pengukuran berbasis estimasi. Temuan ini mengindikasikan bahwa tidak terdapat satu basis pengukuran yang secara absolut lebih unggul, sehingga diperlukan pendekatan kombinasi atau hybrid untuk mencapai keseimbangan antara relevansi dan reliabilitas. Kesimpulan: Penelitian ini berkontribusi dalam memperkaya literatur akuntansi mengenai kualitas pelaporan keuangan serta memberikan implikasi praktis bagi pembuat standar, praktisi, dan pengguna laporan keuangan dalam memilih metode pengukuran yang tepat. Secara teoretis, penelitian ini mengembangkan kerangka kerja relevansi–keandalan yang mendukung pendekatan pengukuran hibrida; secara praktis, penelitian ini memberikan panduan bagi pembuat standar dan auditor untuk mewujudkan pengungkapan dan tata kelola yang lebih kuat.
Effects of accounting information on excess return using Fama and French three-factor model in order to examine capital market reaction due to dividend announcement Diaraya Diaraya; Gagaring Pagalung; Abdul Hamid Habbe; Ratna Ayu Damayanti
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 1, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v1i1.1160

Abstract

This paper discussed the effects of accounting information on the excess return of shari’ah stocks and conventional stocks using Fama and French Three Factor Model, and examined the reaction of the capital markets as a result of the dividend announcement. The results and data analysis had yielded 8 stock portfolios. It can be concluded that the AER variable movements had an immediate reaction to the movement, meaning that the dividend announcement brought the content of the information to the capital markets or it can be said that the Indonesian capital market conditions have started heading to a semi-strong form.
Paradigma dan Revolusi Ilmu dalam Perspektif Thomas S. Kuhn serta Relevansinya bagi Perkembangan Riset Akuntansi: Suatu Telaah Multiparadigma Viriany Viriany; Henny Wirianata; Hamid Habbe; Gagaring Pagalung
Akuntansi Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i3.3282

Abstract

This article aims to analyze the concepts of paradigm and scientific revolution from Thomas S. Kuhn’s perspective and to examine their relevance to the development of accounting research. The study employs a qualitative approach using literature review and conceptual synthesis of classical and contemporary works in philosophy of science and accounting. The findings indicate that accounting research has not developed in a linear manner; instead, it has shifted from normative approaches to positive approaches and later expanded toward interpretive, critical, interdisciplinary, and other alternative perspectives. These shifts suggest that changes in accounting research are not merely methodological variations, but also transformations in ontological, epistemological, and axiological assumptions regarding accounting reality, research objectives, and valid forms of knowledge. In this regard, Kuhn’s ideas remain relevant because they explain how dominant paradigms shape scientific practice, how anomalies generate crises, and how scientific communities are eventually driven to adopt new approaches. This article argues that contemporary accounting research requires a multiparadigm orientation in order to remain adaptive, reflective, and context-sensitive, including in the development of accounting scholarship in Indonesia.
Co-Authors ABDUL HAMID HABBE Abdul Hamid Habbe Abdul Hamid Habbe, Abdul Hamid Abdul Rahman Abdul Rauf Muhammad Amin Afdal Afdal, Afdal Ahmad Nouruzzaman Aini Indrijawati Amin Wijoyo Amin, Asbi Amiruddin . An Ras Try Astuti Andi Aswan Andi Ruslan ARIFUDDIN Asbi Amin Astuti, An Ras Try Ayu Damayanti, Ratna Azis, Siti Nafisah Baja, Haniek Khoirunnisa Bambang Sudibdyo Damayanti, R.A Darmawati Darmawati Diaraya Diaraya febby rachmadani Ferry Adang Firman Firman Ghaliyah Nimassita Triseptya Grace T. Pontoh Habbe, Hamid Hamid Habbe Hamid Habbe, Abdul Hardyanto Rivai Hariatih Hasyim M Hasyim M Henny Wirianata Heri Irawan Hurriah Ali Hasan Indrawan Azis Jamaluddin Majid Jeremy, Viriany Jusni Jusni KARTINI Lahar, Anniza Lusiana Kanji Luthfi, Mukhtar Mansyur, Alif Ilman Muh Shadiqul Fajri AF Muh. Abdi Imam Muhammad Ashari Muhammad Zaikin Munizu, Muzran Muslimim Kara Muslimin Kara Nur Hidayah Pagiling, Revita Dwi Aviani Pontoh, Grace T Rachmadani, Febby Raden Mohamad Herdian Bhakti Ratna Ayu Damayanti Reski Wardani Revita Dwi Aviani Pagiling Reza, Muhammad Jamil Ridwan, Mukminati Robert Jao Roby Aditiya Ryketeng, Masdar Safitri, Ela Salam Sekar Mayangsari ST. HADIJAH WAHID Sudirman Sudirman Suharli Syarifuddin Syarifuddin Rasyid Syarifuddin Syarifuddin Talebong, Kevin Utami, Rizky Wahyudi Yudi Wiliana, Rahayu