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Yusnaini ., Yusnaini
Fakultas Ekonomi Universitas Sriwijaya
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Peran Integrated Reporting dalam Membentuk Persepsi Investor di Pasar Berkembang: Systematic Literature Review Ririn Nurilah; Yusnaini Yusnaini
Pajak dan Manajemen Keuangan Vol. 3 No. 2 (2026): April: Pajak dan Manajemen Keuangan (PAJAMKEU)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v3i2.2214

Abstract

This study examines the strategic role of Integrated Reporting (IR) in shaping investor perceptions in emerging markets, where transparency is essential for investment decision-making amid complex and volatile conditions. Using the Systematic Literature Review (SLR) method with the PRISMA framework, this study ensured objective source selection and rigorous article screening. A total of 119 articles were identified from Scopus and Google Scholar using the keywords “Integrated Reporting,” “Investor Perception,” and “Emerging Markets.” After applying inclusion criteria, 29 relevant articles were selected for analysis. The findings indicate that IR plays a significant role in building positive investor perceptions by reducing information asymmetry, enhancing reporting transparency, and improving the disclosure quality of non-financial information. Investors in emerging markets generally respond positively to IR implementation, particularly when supported by strong corporate governance and clear regulatory frameworks. However, the relationship between IR and investor perception varies across contexts due to differences in institutional environments, regulatory systems, and capital market maturity. This study contributes by mapping IR dynamics in emerging markets and identifying conceptual gaps and implementation challenges for future research and policymaking.
Faktor-Faktor Psikologis dalam Akuntansi Perilaku: Tinjauan Sistematis tentang Burnout, Gender, dan Kinerja Auditor Miftahul Rizkiyah; Yusnaini Yusnaini
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8399

Abstract

Penelitian ini bertujuan untuk mensintesis secara sistematis literatur mengenai determinan psikologis dalam akuntansi keperilakuan, dengan fokus pada tiga konstruk utama: burnout, gender, dan kinerja auditor. Profesi audit menghadapi tekanan psikologis yang semakin kompleks, terutama dalam era pascapandemi, sehingga pemahaman holistik terhadap faktor-faktor yang memengaruhi kualitas kerja auditor menjadi semakin krusial. Menggunakan metode Systematic Literature Review (SLR) dengan protokol PRISMA 2020, studi ini menganalisis 16 artikel bereputasi internasional yang terindeks Scopus dan diterbitkan dalam rentang tahun 2020–2026. Proses seleksi dilakukan secara sistematis melalui tahapan identifikasi, penyaringan, dan penilaian kelayakan berdasarkan kriteria inklusi dan eksklusi yang telah ditetapkan. Hasil penelitian menunjukkan bahwa burnout dan tekanan kerja berpengaruh negatif signifikan terhadap kinerja auditor, sementara modal psikologis dan kesejahteraan psikologis berperan protektif dalam memitigasi perilaku audit disfungsional. Terkait gender, ditemukan adanya disparitas sistemik dalam karier auditor, di mana auditor perempuan cenderung menunjukkan perilaku audit yang lebih konservatif dan berorientasi pada risiko, meskipun akselerasi karier mereka tidak selalu sebanding dengan kompetensi yang dimiliki. Di sisi lain, keberagaman gender pada level komite audit dan dewan direksi terbukti berkontribusi positif terhadap kualitas pengawasan dan kinerja organisasional. Faktor-faktor organisasional seperti keadilan organisasi, kepuasan kerja, dan kualitas hubungan sosial dalam tim terbukti memoderasi hubungan antara tekanan psikologis dengan kinerja. Studi ini menegaskan pentingnya pendekatan berbasis psikologi dalam memahami perilaku auditor dan menyerukan perhatian lebih lanjut terhadap intervensi institusional yang mendukung kesehatan mental dan kesetaraan gender di lingkungan profesi audit.
PROFESSIONAL ETHICS IN THE DIGITAL AGEA MORAL FORTRESS OR A NEW CHALLENGE OF CONFLICT OF INTEREST? Rahmad Haqqi; Rangga Saputra; Yusnaini
J-MACC Vol 9 No 1 (2026): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

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Abstract

Digital transformation has fundamentally reshaped the professional landscape by introducing both efficiencies and complex ethical dilemmas. This study aims to elaborate on the role of professional ethics in the digital era, examining its function as an effective moral fortress as well as its potential to trigger new, unmapped conflicts of interest. Employing a qualitative method, the author conducts a systematic review of contemporary literature on digital ethics, Artificial Intelligence (AI), and data surveillance. The analysis utilizes MacIntyrean Virtue Ethics to examine moral character and Rest’s Four-Component Model to evaluate ethical decision-making processes. The findings reveal a contrasting duality: on one hand, professional ethics serves as a crucial instrument in protecting consumer welfare and public trust within virtual ecosystems; on the other hand, technological acceleration creates gray areas where "technical feasibility" frequently clashes with "moral ethicality," thereby triggering conflicts of interest between managerial efficiency and individual privacy. The authors conclude that the success of professional ethics no longer depends on adherence to statistics, but rather on professionals' ability to navigate the tension between benevolent and pragmatic values.
From Literacy to Loyalty: How Big Five Personality Traits Influence Taxpayer Compliance Yusnaini Yusnaini; Raka Bagus Prakoso
International Journal of Islamic Business and Economics (IJIBEC) Vol 10 No 1 (2026): Volume 10 Nomor 1 Tahun 2026
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/5fyd6833

Abstract

The research aims to examine the effect of tax literacy on individual taxpayer compliance, with particular attention to the moderating role of the Big Five personality traits: extraversion, conscientiousness, openness, neuroticism, and agreeableness. This study is motivated by the persistently low level of tax compliance in Indonesia, despite the government’s extensive efforts in taxpayer education and system reform. A quantitative research method was employed, using a survey approach with questionnaires distributed to individual taxpayers who possess a taxpayer identification number (TIN) and regularly file their tax returns. The sampling technique applied was accidental sampling, yielding a total of 300 Muslim respondents. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA), with the assistance of Stata version 17 software. The results reveal that tax literacy has a positive and significant effect on taxpayer compliance. Furthermore, the traits of extraversion, conscientiousness, and agreeableness significantly moderate the relationship between tax literacy and tax compliance, while openness and neuroticism do not exhibit significant moderating effects. These findings carry important implications for tax authorities, suggesting that efforts to improve compliance should not only focus on enhancing tax literacy but also consider personality characteristics in designing more effective compliance strategies.
Kesesuaian atau Sekadar Formalitas? Analisis Implementasi Standar ISSB dalam Integrated Reporting Perusahaan di Indonesia Jainal Arifin; 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

This study aims to analyze the relationship between the International Sustainability Standards Board (ISSB) and Integrated Reporting in improving the quality, transparency, and comparability of corporate sustainability reporting. Using a qualitative approach with the Systematic Literature Review method, this study examines 29 Scopus-indexed articles published during 2022–2026. The findings indicate that ISSB, through IFRS S1 and IFRS S2, plays an important role in harmonizing global sustainability reporting standards and integrating financial with non-financial information, while Integrated Reporting strengthens stakeholder understanding of long-term value creation. High-quality sustainability disclosure is also associated with better accounting information quality, firm value, investment decisions, and sustainable growth. However, several challenges remain, including selective disclosure, limited assurance quality, data readiness issues, and institutional capacity gaps, especially in emerging economies. In Indonesia, successful ISSB adoption requires regulatory support, professional competence, and alignment with the national reporting ecosystem. Overall, this study confirms that the effectiveness of ISSB and Integrated Reporting depends not only on standards availability, but also on governance quality, external assurance, and corporate commitment to sustainability accountability.
Carbon Accounting: A Critical Review of the Accounting Treatment of Carbon Credits as Intangible Assets vs. Inventory Massagar Al Sya’ban; 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

Carbon trading requires transparent carbon accounting practices; however, the absence of established international standards has led to inconsistencies in reporting across companies. This study aims to critically evaluate the accounting treatment of carbon credits, particularly the classification debate between intangible assets (IAS 38) and inventory (IAS 2). Using a Systematic Literature Review (SLR) method on 14 articles, the review results indicate that conceptually, the IAS 38 approach is more appropriate despite challenges in measuring fair value, whereas IAS 2 is more relevant for trading purposes. Analysis through Positive Accounting Theory indicates that management exploits this gap in standards to select accounting policies that benefit the company’s financial position. Therefore, global standardization of carbon accounting is urgently needed to enhance the comparability and accountability of financial statements.
Co-Authors Abd. Rasyid Syamsuri Acai Sudirman Afrida, Anggrelia Agil Novriansa AGUS KURNIA Ali Djamhuri Anggi Syuhada Anisa Listya Artib, Shadiqy 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 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 Fenty Astrina Fenty Fertika Andriana Flowrent Aprilianz Fortunasari, Fortunasari Fuadah, Luk Luk Gabriel Ananta Ghina Saumalia 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 Inten Meutia Jainal Arifin Jessica Laurenza Manik Kartasari, Shelly Febriana Kencana Dewi Khamisah, Nur Khatimah, Khusnul Lina Dameria Siregar Lis Djuniar Listya, Anisa Lovanka Salsabila Aulia Putri Luffi Lestari Luffi Lestari Luk Luk Fuadah Lyra Metta Aurellia Marliani Marliani Massagar Al Sya’ban Massagar Al Sya’ban Meirawati, Eka Meita Rahmawati Miftahul Rizkiyah Mohamad Adam Muhaimin Hamzah Muhammad Farhan Muhammad Farhan Muhammad Hidayat Muhammad Rafli Gunawan Saputra Nabiilah Putri Nabiilah Putri 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 Rahmad Haqqi Raka Bagus Prakoso Rakha Maulana Ralfsamy, Achmad Daffa 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 Supitriyani, Supitriyani Susetyo, Didik Tania Haura Azahra Tania Haura Azahra Tertiarto Wahyudi Thania Atika Pratiwi 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 Zakia Ramadhani