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All Journal Jurnal Bisnis dan Manajemen Jurnal Dinamika Akuntansi Jurnal Akuntansi Bisnis Jurnal Maneksi (Management Ekonomi Dan Akuntansi) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS IJEBD (International Journal Of Entrepreneurship And Business Development) Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi International Journal of Supply Chain Management International Journal of Public Budgeting, Accounting and Finance JIA (Jurnal Ilmiah Akuntansi) Journal of Islamic Monetary Economics and Finance AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi BALANCE Jurnal Akuntansi dan Bisnis Jurnal Ilmiah PANNMED (Pharmacist, Analyst, Nurse, Nutrition, Midwivery, Environment, Dentist) Majalah Ilmiah Warta Dharmawangsa Jurnal Abdimas Mandiri Ilomata International Journal of Management The Indonesian Journal of Accounting Research JURNAL AKUNTANSI Sricommerce: Journal of Sriwijaya Community Services Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Community Empowerment Ilomata International Journal of Management Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) COMMENT: Journal of Community Empowerment Jurnal Abdimas Musi Charitas JURNAL ABDIKARYASAKTI Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Economics (IJEC) Journal of Artificial Intelligence and Digital Business EJOIN : Jurnal Pengabdian Masyarakat Eduvest - Journal of Universal Studies Economics, Business, Accounting & Society Review JAKBS Jurnal Ilmiah Ekonomi dan Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Media Akademik (JMA) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Akuntansi Keuangan Dan Perpajakan Sriwijaya Accounting Community Services Journal of Ekonomics, Finance, and Management Studies IPSSJ Indonesia Economic Journal At-Ta'lim : Media Informasi Pendidikan Islam
Yusnaini ., Yusnaini
Fakultas Ekonomi Universitas Sriwijaya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Transportation Other

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Navigating ESG Complexity through Sustainability Accounting: A Strategic Perspective for Modern Organizations Luffi Lestari; Yusnaini Yusnaini
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

This research is driven by the growing complexity of Environmental, Social, and Governance (ESG) in modern organizations that requires the integration of sustainability based strategies. ESG serves not only as a reporting tool but also as the foundation of organizational strategies to create sustainable value. However, its implementation still faces challenges such as the nonuniformity of indicators, differences in assessment methods, and variations in stakeholder interests. This research aims to analyze the role of sustainability accounting as a strategic approach in navigating ESG complexity. The method employed is Systematic Literature Review (SLR) using PRISMA guidelines on 60 articles from Scopus and SINTA databases, subsequently screened to 40 relevant articles. The research findings demonstrate that ESG complexity is shaped by reporting quality, interpretive differences, and inconsistent impacts on organizational performance. Sustainability accounting functions as an integrated framework that enhances transparency, information quality, and supports strategic decision making. Nonetheless, obstacles like variations in reporting standards and greenwashing risks persist. The study conclusion confirms that the integration of ESG and sustainability accounting is the key element in modern organizational strategies for achieving long term sustainability. Furthermore, these findings underscore the significance of stakeholders role in advancing transparency and reinforcing organizational legitimacy through consistent and fully integrated sustainability reporting to elevate the competitiveness of modern organizations.
Ethical Climate, Moral Reasoning, and Accounting Fraud: A Systematic Literature Review Flowrent Aprilianz; Yusnaini Yusnaini
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to systematically analyze the role of ethical climate and moral reasoning in accounting fraud through a Systematic Literature Review (SLR) approach. This topic is important because accounting fraud is influenced not only by weak internal control systems, but also by the ethical environment within an organization and the quality of an individual’s moral reasoning. The literature search was conducted through Google Scholar, Garuda, SINTA, and Scopus databases with the assistance of Publish or Perish using the keywords ethical climate, moral reasoning, and accounting fraud. The findings show that ethical climate plays a role in reducing accounting fraud, although its effect tends to be indirect and contextual, particularly through strengthening whistleblowing, fraud prevention, and limiting the pressure and opportunity that may encourage fraudulent behavior. Meanwhile, moral reasoning demonstrates a more consistent relationship, indicating that the higher an individual’s moral reasoning, the lower the tendency to engage in accounting fraud. These findings confirm that the prevention of accounting fraud requires the integration of a strong organizational ethical climate and high individual moral quality. This study implies that fraud prevention efforts should not rely solely on formal control systems, but should also be supported by strengthening the organization’s ethical culture and developing the moral reasoning of human resources.
Co-Authors Abd. Rasyid Syamsuri Acai Sudirman Achmad Daffa Ralfsamy Achmad Daffa Ralfsamy Afrida, Anggrelia Afriyadi Cahyadi, Afriyadi Agil Novriansa AGUS KURNIA Ali Djamhuri Anggi Syuhada Anisa Listya Anna Yulianita Annisa Rizkyta Yulie Artib, Shadiqy Aryanto Asfeni Nurullah Asrul Dedy Athallah, Muhammad Fakhri Ayunisa, Nirfa Burhanuddin Burhanuddin Burhanuddin Burhanuddin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Catherine Cinda Nongfasya Ruwary Darma Yanti Devina Agustin Dewi, Kencana Diah Fitriani Dian Sri Andriani Diendha Annisa Nur Attaullah Dini Aurelia Djuniar, Lis Dwi Mirani Dwirini Dwirini Dyah Hapsari Ekonugraheni Ermadiani, Ermadiani Erna Safitry Fachri Syafaat Faiza Sabrina Anugrah Febria, Nabila Dwi Febrianti, Erica Fenty Astrina Fenty Fenty, Fenty Astrina Fertika Andriana Fidia Sanditha Flowrent Aprilianz Flowrent Aprilianz Fortunasari, Fortunasari Fuadah, Luk Luk Gabriel Ananta Ghina Saumalia Gita Deprianti Gita Deprianti Gita Insyanawulan Gowon, Muhammad Gozali, Efva Octavina Donata Gunawan, Yakub Hadi Budiman Hakiki, Arista Hamzah, Ruth Samantha Harefa, Tulus HASNI YUSRIANTI Hasni Yusrianti Hera Febria Mavilinda Hidayat, Wahyudi Nur Ichsan Siregar, Muhammad Ika Sasti Ferina, Ika Sasti Ikhsan Alfarizi Inten Meutia Jainal Arifin Jessica Laurenza Manik Kartasari, Shelly Febriana Kencana Dewi Khamisah, Nur Khatimah, Khusnul Laiza Shendy Rindhyanti Lina Dameria Siregar Lis Djuniar Listya, Anisa Lovanka Salsabila Aulia Putri Luffi Lestari Luffi Lestari Luk Luk Fuadah Lyra Metta Aurellia M. Faalih Athoullah Ramadhan Magdalena Pazizi Marliani Marliani Massagar Al Sya’ban Meirawati, Eka Meita Rahmawati Miftahul Rizkiyah Mohamad Adam Mohamad Adam Muhaimin Hamzah Muhammad Farhan Muhammad Farhan Muhammad Hidayat Muhammad Rafli Gunawan Saputra Mutiara Damayanti Nabiilah Putri Nabiilah Putri Nabilah Amalia Zahra Nadya Shinta Savira Gunawan Nayla Zahiya Syifa Nazari, Esa Cahyani Nilam Kesuma Nilam Kesuma Ningsih, Endang Kusdiah Nur Ainun Nur Aisyah, Putri Nur Attaullah, Diendha Annisa Nur Khamisah Nurhaliza, Novia Dewi Siti Nurwijayanti Oce Astuti Patmawati Patmawati Patmawati Patmawati, Patmawati Praditya, Krisna Pramana Dwi Syahputra Prasetyawati, Tyas Pratiwi, Trie Sartika Putra, Muhammad Aditya Rahmad Haqqi Rakha Maulana Ralfsamy, Achmad Daffa Ramadhan, Fahmi Indra Randi Randi Relasari, Relasari Retna Mahriani Ririn Nurilah Rohman, Abdul Rusli, Arrum Azzahra Saggaf, Abdullah Saggaf, Abdullah Salsabilla Nadya Chanyesa Salwa Nabilah Putri Sartika Pratiwi, Trie Septiana Rahma Sari Shelly Febriana Kartasari Silvia Arista Siregar, Muhammad Ichsan Sri Maryati Stevi Natasia Chandritike Stevi Natasia Chandritike Supitriyani, Supitriyani Susetyo, Didik Tania Haura Azahra Tania Haura Azahra Taufik Taufik Tertiarto Wahyudi Thania Atika Pratiwi Thomas Alvando Winarto Titin Vegirawati Tulus Harefa Vera Vianna Vicky Rosalia Wahyudi Nur Hidayat Wahyudi, Tertiaro Wani Fitriah Wani Wani, Wani Fitriah Wellem H. Muskita Widyastuti , Fitria Heny Yanti, Darma Yanuar Ramadhan Yerisma Welly Yosi Arianti Yulasteriyani Yulasteriyani Yulia Saftiana YULIA SAFTIANA, YULIA Yuni Ekawarti Yuniwati, Cutyuniwati Yusnidar Yusnidar