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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 Jurnal Analisa Sosiologi IJEBD (International Journal Of Entrepreneurship And Business Development) Owner : Riset dan Jurnal Akuntansi J-MACC : Journal of Management and Accounting 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 Jurnal Investasi 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 Pajak dan Manajemen Keuangan Society Jurnal Akuntansi Keuangan Dan Perpajakan Sriwijaya Accounting Community Services IPSSJ International Journal of Islamic Business and Economics (IJIBEC) Indonesia Economic Journal At-Ta'lim : Media Informasi Pendidikan Islam
Yusnaini Yusnaini
Fakultas Ekonomi, Universitas Sriwijaya, Palembang
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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Faktor-faktor yang mempengaruhi perilaku disfungsional audit pada auditor: Systematic Literature Review Fitria Heny Widyastuti; Yulia Saftiana; Yusnaini Yusnaini; Hasni Yusrianti
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2620

Abstract

Dysfunctional audit behavior is deviant behavior carried out by an auditor in the form of manipulation, fraud or deviation from standards. Behavioral deviations that are usually carried out by auditors include reporting audit time with a total time shorter than the actual time, changing and/or stopping procedures that have been established in the implementation in the field, obtaining evidence that is less accurate, processing less accurately, and errors in the audit stages. This study aims to determine the main factors that influence dysfunctional audit behavior carried out by auditors. The method used in this study is the literature review (SLR) method. Research data were obtained from indexed journals Q1, Q2, Q3 and sinta 2 from emerald, proquest, and simantic scholar. This review analyzed 24 articles on dysfunctional audit behavior in the world published from 2010-2024. Most of the articles published use a quantitative approach and focus on public accounting firms. The main findings of this study found that the most influential factors (determinants) in dysfunctional audit behavior are time budget pressure, locus of control, gender, turnover intention, performance evaluation, task complexity, auditor work experience, employee performance, client interests, and organizational and professional commitment. Furthermore, further research should also consider the need for exploration, reflection, and asking more critical questions, not from the existing side. For example, asking again how the head of the Public Accounting Firm conducts performance assessments to reduce dysfunctional audit behavior and research on dysfunctional audit behavior is not only in the Public Accounting Firm but can be done in other public sectors.
The Impact of Internal Control and Management Control Systems on Financial Performance, with Operational Efficiency as a Mediating Variable: A Systematic Literature Review Agusman Sianturi; Inten Meutia; Hasni Yusrianti; Ika Sasti Ferina; Yusnaini Yusnaini
Eduvest - Journal of Universal Studies Vol. 6 No. 5 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i5.53151

Abstract

This study presents a Systematic Literature Review (SLR) examining the influence of internal control and management control system (MCS) on financial performance, with operational efficiency as a mediating variable. The review synthesizes 50 empirical articles published between 2020 and 2026, collected from SINTA, Emerald, Elsevier (ScienceDirect), MDPI, ProQuest, Taylor & Francis, and Google Scholar using defined inclusion–exclusion criteria. The findings indicate a growth trend in publications, with a peak in 2023, and reveal that most studies employ quantitative approaches grounded primarily in Agency Theory and Contingency Theory. Empirical evidence shows that internal control and MCS are the most frequently examined determinants of financial performance, while operational efficiency increasingly serves as a mediating mechanism linking control systems to profitability outcomes. Financial performance is predominantly measured using accounting-based indicators such as ROA and ROE. The synthesis highlights empirical inconsistencies and identifies gaps, particularly the limited integration of mediation models, cross-country analysis, and robust analytical methods. This review provides a structured overview of research trends and future research directions in management, control and financial performance literature.
DETERMINANT OF SOCIAL PROTEST IN SUBSIDIZED RICE PROGRAM Mery Yanti; Yusnaini Yusnaini; Indra Tamsyah; Gunawan Lestari Elake
Jurnal Analisa Sosiologi Vol 14, No 2 (2025)
Publisher : UNIVERSITAS SEBELAS MARET (UNS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jas.v14i2.98622

Abstract

Food security is one of the major themes that has received attention from the Sustainable Development Goals (SDGs). In Indonesia, one of the government's efforts to achieve food security is to release a subsidized rice program (Program Beras Miskin or Program Raskin) that began in the Monetary Crisis in 1998. Unfortunately, the implementation of this program has always triggered social protests from the beneficiaries of the program. This article aims to analyze the determinants of social protest in the context of implementing a subsidized rice program with logistic regression techniques. Based on the 5th Indonesian Family Life Survey (IFLS) data, this article found seven independent variables can estimate social protest. This model can explain social protest significantly by 0.0515 (5.15%), X2 (7) = 428.32, p <0.01. This article recommends that the government improve the quality of governance at the district/city and village level, formulate public policy that can increase the stock of social capital at the community level, and improve equal access to primary, secondary, and higher education for citizens, to minimize social protest from the citizens.
Greenwashing in Sustainability Reports: Analysis of ESG Disclosure Quality in Multinational and Indonesian Companies Luffi Lestari; Massagar Al Sya’ban; Marliani Marliani; Yusnaini Yusnaini
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is focused on assessing the caliber of Environmental, Social, and Governance (ESG) disclosures within sustainability reports, while also examining patterns of greenwashing activities in multinational corporations and firms in Indonesia. The research utilized the Systematic Literature Review (SLR) approach, analyzing 31 articles indexed in Scopus and SINTA from 2020 to 2026. The review's findings indicate that a higher level of ESG disclosures does not necessarily signify a real enhancement in the execution of sustainable practices. Various studies point out discrepancies between details presented in the reports and the actual performance related to ESG, suggesting the likelihood of greenwashing. In comparison, multinational corporations generally produce more organized reports and align with international guidelines, although there remains a tendency for selective reporting. Conversely, Indonesian companies are making progress in sustainability reporting; however, the uniformity and thoroughness of disclosures across ESG areas, particularly environmental matters, still show inconsistencies. This research highlights that the quality of disclosures regarding thoroughness, fairness, consistency, and trustworthiness of information is more crucial than simply counting the indicators mentioned. These results add to knowledge concerning ESG and greenwashing and provide insights for regulators and stakeholders to enhance the clarity and reliability of sustainability reports.
From Executive Hubris to Identity Threats: A Systematic Review of M&A Failure Dini Aurelia; Yusnaini Yusnaini
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Research investigates the critical nexus between leadership ethics and behavioral integrity within post-merger integration frameworks. Utilizing a systematic synthesis of 41 high-impact studies, the investigation examines how executive narcissism and identity dissonance catalyze systemic ethical risks. Analysis identifies a significant correlation between aggressive “Tone at the Top” and defensive mechanisms, including knowledge hiding and moral sabotage among professionals. Findings underscore that successful integration hinges upon stewardship-oriented governance rather than conventional financial synergies. Strategic alignment of corporate integrity remains the paramount prerequisite for safeguarding long-term organizational stability and institutional trust.
The Integration of the Code of Ethics and Professional Skepticism in Accounting Fraud Prevention: Systematic Literature Review Nabilah Amalia Zahra; Yusnaini Yusnaini
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i1.4422

Abstract

This study aims to conduct a systematic literature review on the integration of the code of ethics and professional skepticism in enhancing the effectiveness of accounting fraud prevention and detection. The persistent threat of financial statement fraud to global economic stability underscores the urgency of understanding how ethical values and auditors' critical mindsets can be unified as a primary control mechanism. Employing the Systematic Literature Review (SLR) method with the PRISMA protocol, this research analyzes 26 scientific articles from the Scopus, ScienceDirect, Sinta, and Garuda databases within the period of 2018 to 2026. Data were extracted via content analysis to map research trends, the application of Agency Theory and the Theory of Planned Behavior, as well as empirical results concerning the variables studied. The primary findings indicate that the code of ethics consistently exerts a positive influence on fraud prevention, whereas the effectiveness of professional skepticism varies according to situational factors such as auditor experience and time pressure. The integration of both is proven to be more effective than partial application, with the code of ethics serving as a moral foundation and skepticism providing the technical acuity to critically examine evidence. The conclusion of this study emphasizes that sustainable fraud prevention strategies require the simultaneous reinforcement of internalized moral values and skeptical sharpness, particularly in addressing increasingly complex fraud patterns in the digital era.
Strategic Cost Management (SCM) Analysis Based on Balanced Scorecard to Achieve Cost Leadership Laiza Shendy Rindhyanti; Mutiara Damayanti; Ummi Kalsum Mutmainnah; Yusnaini Yusnaini
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

The escalation of global business dynamics in the VUCA era necessitates a shift from reactive cost management to an integrative Strategic Cost Management (SCM) approach. Conventional accounting is no longer sufficient to maintain competitive advantage amidst Industry 4.0 disruptions. This study critically analyzes the integration of a Balanced Scorecard (BSC)-based SCM architecture in constructing sustainable cost leadership without compromising long-term value creation. Employing a Systematic Literature Review (SLR) conforming to PRISMA 2020 guidelines, this research synthesized 31 peer-reviewed articles published between 2021 and 2026. The findings reveal that harmonizing SCM with the BSC framework reinforces cost leadership by aligning strategic cost drivers with multidimensional performance indicators.Instruments such as Activity-Based Costing (ABC) and Target Costing drive operational efficiency, while the BSC protects non-financial assets like service quality and human capital. Furthermore, current literature highlights a pivotal trend: the synergy of SCM and BSC is increasingly augmented by digital transformation and ESG metrics via the Environmental Sustainability Balanced Scorecard (ESBSC). Ultimately, success depends on an organization's technological maturity, governance quality, and adaptability to external environmental turbulence.
Pelatihan dan Pendampingan Analisis dan Pengambilan Keputusan Atas Informasi Laporan Keuangan Berbasis Jaringan Client-Server Yusnaini; Arista Hakiki; Taufik
Sriwijaya Accounting Community Services Vol. 4 No. 1 (2025): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v5i1.45

Abstract

This training and mentoring program aims to enhance the competencies of financial and accounting managers at the Employee Cooperative of PT. Pusri Palembang in conducting financial analysis and making data-driven decisions using a client–server–based accounting information system. The benefits of this activity include improving participants’ understanding of financial analysis techniques, increasing efficiency in the reporting process, and strengthening the accuracy, transparency, and accountability of the cooperative’s financial management. The target participants of the program consist of cooperative board members and accounting staff, who serve as key actors in managing and interpreting financial data. The outputs generated from this program include practical skills in reading, analyzing, and making strategic decisions based on financial statements, as well as the publication of a scientific article in a national community service journal. The results of the implementation show a significant improvement in participants’ abilities, both in interpreting financial statements and in applying ratio and trend analysis. This activity contributes to strengthening the institutional capacity of the cooperative to achieve sustainable, data-driven business growth.
PERAN ARTIFICIAL INTELLIGENCE (AI) DALAM TRANSFORMSI SISTEM PENGENDALIAN MANAJEMEN DI ERA DIGITAL: The Role of Artificial Intelligence (AI) in Transforming Management Control Systems in the Digital Era Zulfalailia Zulfalailia; Yusnaini Yusnaini
Jurnal Investasi Vol. 12 No. 3 (2026): Jurnal Investasi Vol. 12 No. 3
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/investasi.v12i3.407

Abstract

Studi ini menelaah secara sistematis peran Artificial Intelligence (AI) dalam mentransformasi Sistem Pengendalian Manajemen (SPM) di era digital. Lingkungan bisnis yang penuh ketidakpastian menuntut SPM untuk bergeser dari mekanisme pelaporan yang bersifat reaktif dan historis menuju sistem yang adaptif dan prediktif. Dengan menggunakan metode Systematic Literature Review (SLR) berparadigma kualitatif, penelitian ini menganalisis 16 artikel ilmiah bereputasi yang diterbitkan pada rentang tahun 2023 hingga 2026. Hasil sintesis literatur mengidentifikasi empat tema utama: (1) otomatisasi analitik memungkinkan evaluasi kinerja dan deteksi anomali secara real-time; (2) evolusi Balanced Scorecard (BSC) menjadi replika digital yang dinamis guna mengoptimalkan proses bisnis internal dan rantai pasok; (3) transformasi peran akuntan manajemen dari pembuat laporan menjadi agen sensemaking strategis ; dan (4) munculnya tantangan tata kelola algoritmik, termasuk dilema etis fenomena black box dan krisis kendali epistemik yang memarginalisasi penilaian manusia. Studi ini menyimpulkan bahwa meskipun AI menawarkan efisiensi optimal, implementasinya harus diposisikan sebagai pendukung (augmenting), bukan substitusi mutlak atas diskresi dan penilaian kualitatif manusia. Kata Kunci: Artificial Intelligence; Sistem Pengendalian Manajemen; Balanced Scorecard; Era Digital; Systematic Literature Review.
Corporate Governance and Integrated Reporting: A Systematic Review of Empirical Evidence in Business Contexts Wahyudi Nur Hidayat; Yusnaini Yusnaini
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1873

Abstract

This study investigates how corporate governance (CG) mechanisms influence the quality of integrated reporting (IR) by conducting a systematic review of 23 empirical articles published between 2020 and 2025, sourced from Sinta 4-accredited or Scopus Q4-indexed journals. The articles were selected using predefined inclusion criteria and analyzed thematically. The findings show that governance factors such as board independence, audit committee activity, board size, gender diversity, audit quality, and executive compensation play a significant role in enhancing IR quality. In Indonesia and other regions such as Asia, Europe, and South Africa, the influence of CG on IR is evident, although variations exist due to sectoral and methodological differences. Most studies are grounded in agency theory, with support from stakeholder and legitimacy theories. The review highlights that robust governance practices are consistently associated with high-quality integrated reporting, offering actionable insights for regulators, policymakers, and organizations aiming to strengthen CG frameworks and reporting practices.
Co-Authors Abd. Rasyid Syamsuri Acai Sudirman Afrida, Anggrelia Agil Novriansa AGUS KURNIA Agusman Sianturi Ali Djamhuri Anggi Syuhada Anisa Listya Aryanto Asfeni Nurullah Asrul Dedy Athallah, Muhammad Fakhri Ayunisa, Nirfa Burhanuddin Burhanuddin Burhanuddin Burhanuddin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Catherine Darma Yanti Dewi, Kencana Diah Fitriani Dian Sri Andriani Diendha Annisa Nur Attaullah Diendha Annisa Nur Attaullah Dini Aurelia Djuniar, Lis Dwi Mirani Dwirini Dwirini Dyah Hapsari Ekonugraheni Dyah Hapsari Ekonugraheni Ermadiani, Ermadiani Erna Safitry Fachri Syafaat Faiza Sabrina Anugrah Febria, Nabila Dwi Febrianti, Erica Fenty Astrina Fertika Andriana Fitria Heny Widyastuti Flowrent Aprilianz Fortunasari, Fortunasari Fuadah, Luk Luk Gabriel Ananta Ghina Saumalia Gita Deprianti Gita Insyanawulan Gowon, Muhammad Gozali, Efva Octavina Donata Gunawan Lestari Elake Hadi Budiman Hakiki, Arista Hamzah, Ruth Samantha Harefa, Tulus Hasni Yusrianti HASNI YUSRIANTI Hasni Yusrianti Hera Febria Mavilinda Hidayat, Wahyudi Nur Ichsan Siregar, Muhammad Ika Sasti Ferina, Ika Sasti Indra Tamsyah Inten Meutia Jainal Arifin Jessica Laurenza Manik Kartasari, Shelly Febriana Kencana Dewi Khamisah, Nur Khatimah, Khusnul Laiza Shendy Rindhyanti Lina Dameria Siregar Listya, Anisa Lovanka Salsabila Aulia Putri Luffi Lestari Luffi Lestari Luk Luk Fuadah Lyra Metta Aurellia Marliani Marliani Massagar Al Sya’ban Meirawati, Eka Meita Rahmawati Mery Yanti Miftahul Rizkiyah 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 Khamisah Nurwijayanti Oce Astuti Patmawati Patmawati Patmawati Patmawati, Patmawati Praditya, Krisna Pramana Dwi Syahputra Prasetyawati, Tyas Pratiwi, Trie Sartika Putra, Muhammad Aditya Rahmad Haqqi Rahmad Haqqi Raka Bagus Prakoso Rakha Maulana Ramadhan, Fahmi Indra Randi Randi Rangga Saputra Relasari, Relasari Retna Mahriani Retna Mahriani Ririn Nurilah Rohman, Abdul Rusli, Arrum Azzahra Saggaf, Abdullah Saggaf, Abdullah Salsabilla Nadya Chanyesa Septiana Rahma Sari Shelly Febriana Kartasari Silvia Arista Sindy Elisia Husna Siregar, Muhammad Ichsan Sri Maryati Stevi Natasia Chandritike Sukanto Sukanto Supitriyani, Supitriyani Susetyo, Didik Tania Haura Azahra Tania Haura Azahra Taufik Tertiarto Wahyudi Thania Atika Pratiwi Titin Vegirawati Tulus Harefa Ummi Kalsum Mutmainnah Vera Vianna Vicky Rosalia Wahyudi Nur Hidayat Wahyudi Nur Hidayat Wahyudi, Tertiaro Wani Fitriah Wani Wani, Wani Fitriah Wellem H. Muskita Yanti, Darma Yerisma Welly Yosi Arianti Yulasteriyani, Yulasteriyani Yulia Saftiana Yulia Saftiana Yuni Ekawarti Yuniwati, Cutyuniwati Yusnidar Yusnidar Zakia Ramadhani Zulfalailia Zulfalailia