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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) 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) EJOIN : Jurnal Pengabdian Masyarakat Eduvest - Journal of Universal Studies Economics, Business, Accounting & Society Review 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 Sriwijaya Accounting Community Services Journal of Ekonomics, Finance, and Management Studies IPSSJ 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 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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Dampak Sistem Informasi Akuntansi terhadap UMKM di Kawasan Asia: Tinjauan Literatur Sistematis Wahyudi Nur Hidayat; Yusnaini Yusnaini
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.8569

Abstract

The purpose of this study is to assess the impact of Accounting Information Systems (AIS) on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Asia. To achieve this objective, this study uses a comprehensive literature review method. This study emphasizes how the implementation of AIS can improve management decision-making, operational efficiency, and financial reporting accuracy, considering the important role of MSMEs in the Asian economy. This study utilizes the PRISMA method and the Google Scholar database. 27 articles met the inclusion criteria. The results show that the implementation of AIS generally benefits the performance of MSMEs, although the impact varies depending on the sector, location, and scale of the business. It is evident that the success of AIS adoption is influenced by internal components, such as organizational culture, HR training, and management support, as well as external components, such as government policies and technological infrastructure. This study provides practical lessons for business actors and policy makers on how to create a more effective and inclusive MSME digitalization strategy in the Asian region. Keywords: Accounting Information Systems, MSMEs, Asia, Business Digitalization JEL Code: M41, L26, O32, C80
Kepatuhan Pajak Berbasis Theory of Planned Behaviour (TPB): A Systematic Literature Review (SLR) Tulus Harefa; Luk Luk Fuadah; Yusnaini
Jurnal Manajemen Pendidikan dan Ilmu Sosial Vol. 6 No. 4 (2025): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Juni - Juli 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v6i4.5070

Abstract

Kepatuhan pajak merupakan faktor kunci dalam mengoptimalkan penerimaan negara. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kepatuhan pajak berdasarkan Theory of Planned Behaviour (TPB) dengan menggunakan pendekatan Systematic Literature Review (SLR). TPB menjelaskan bahwa kepatuhan pajak dipengaruhi oleh tiga faktor utama yaitu sikap, norma subjektif, dan kontrol keperilakuan yang dipersepsikan. Penelitian ini mengumpulkan dan menganalisis artikel ilmiah yang relevan dari tahun 2019 hingga 2024 dari database akademis terkemuka. Hasil analisis menunjukkan bahwa sikap positif terhadap pajak, tekanan sosial dari lingkungan, dan persepsi kemudahan dan hambatan dalam pembayaran pajak secara signifikan mempengaruhi niat dan perilaku wajib pajak. Selain itu, faktor eksternal seperti kebijakan fiskal, sistem administrasi perpajakan, dan sanksi hukum juga berperan dalam membentuk kepatuhan pajak. Implikasi dari penelitian ini memberikan wawasan bagi para pembuat kebijakan dalam merancang strategi peningkatan kepatuhan pajak berdasarkan pendekatan psikologis dan perilaku.
Corporate Governance and Integrated Reporting: A Systematic Review of Empirical Evidence in Business Contexts Hidayat, Wahyudi Nur; 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.
The Relationship Between ESG Factors, Profitability, and Tax Avoidance: A Systematic Literature Review Yusnidar, Yusnidar; Wahyudi, Tertiaro; Yusnaini, Yusnaini
Jurnal Akuntansi Vol 14 No 2 (2025): Agustus 2025 - Januari 2026
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v14i2.1397

Abstract

This study examines in depth the various determinants of corporate tax avoidance practices. Exploring the topic of tax avoidance is important because this strategy is recognized and legally permitted in many countries in the world. This study aims to conduct a Systematic Literature Review (SLR) to examine the relationship between Environmental, Social, and Governance (ESG), profitability, and tax avoidance. This article reviews 30 publications published in the period 2015 to 2024 in reputable journals indexed by Scopus. The results of the study provide a comprehensive analysis of the influence of various factors on corporate tax behavior. The findings show that ESG and profitability act as inhibitors of aggressive tax avoidance strategies, as well as being a means to minimize reputational risks due to such practices. ESG and profitability have varying effects on tax avoidance, depending on motives such as efforts to maximize profits, the need for transparency, and ethical considerations. The results show that the independent variables ESG and profitability have a significant relationship with tax avoidance. ESG tends to have a negative effect on tax avoidance, meaning that the better the implementation of ESG, the lower the tendency of companies to avoid taxes. On the contrary, profitability tends to have a positive effect, where increasing profits are often followed by increasing tax avoidance strategies. It is hoped that this article will not only broaden insights in this field, but also trigger further research on other independent variables that are still rarely studied. By closing this gap, future research is expected to be able to provide a deeper understanding of corporate governance and various tax strategies. This journal is expected to be a trigger for innovation in understanding the ethical aspects of corporate decision making, with the aim of supporting more responsible and transparent global business practices.
Corporate Governance and Integrated Reporting: A Systematic Review of Empirical Evidence in Business Contexts Hidayat, Wahyudi Nur; 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.
PSAK 73 and Changes to the Structure of Financial Statements: Is Transparency Increasing or Just a Reclassification? Gabriel Ananta; Stevi Natasia Chandritike; Yusnaini Yusnaini
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 3 (2026): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i3.9180

Abstract

The convergence of global accounting standards is driving fundamental changes in financial reporting through the adoption of IFRS-based standards aimed at improving the quality and transparency of corporate financial information. Modern lease accounting standards, based on IFRS 16, change the approach to recognizing lease transactions by requiring the recognition of right-of-use assets and lease liabilities in the company's statement of financial position. This change arose in response to the weaknesses of the previous standard, which allowed off-balance sheet financing practices, resulting in economic liabilities not being fully reflected in the balance sheet. This study aims to evaluate whether changes in the structure of financial statements resulting from the adoption of modern lease standards actually improve financial statement transparency or merely represent a change in the classification of accounting presentation. The research method uses a systematic literature review of international academic research related to the impact of IFRS 16 on the quality of financial reporting and corporate financial ratios. The results of the study indicate that the implementation of IFRS 16 generally improves financial statement transparency by increasing the disclosure of economic liabilities and improving the quality of corporate leverage information. However, this standard also increases reporting complexity and expands management's judgment room in estimating lease terms and discount rates.
INTEGRATED REPORTING WITHIN THE FRAMEWORK OF INTEGRATION AND STRENGTHENING OF ESG REPORTING: A SYSTEMATIC LITERATURE REVIEW Tania Haura Azahra; Lovanka Salsabila Aulia Putri; Yusnaini Yusnaini
Jurnal Media Akademik (JMA) Vol. 4 No. 3 (2026): JURNAL MEDIA AKADEMIK Edisi Maret
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/sv1e3z77

Abstract

Rising demands for transparency and accountability have encouraged firms to improve the quality of Environmental, Social, and Governance (ESG) reporting. International Integrated Reporting Council introduced Integrated Reporting as a framework that integrates financial and non-financial information to reflect long-term value creation and strategic sustainability orientation. By linking governance, performance, and future prospects, Integrated Reporting aims to provide a more holistic representation of how organizations create value over time. However, systematic evidence on the role of Integrated Reporting in strengthening and integrating ESG reporting remains limited within the broader sustainability reporting literature. This study reviews and synthesizes existing research on Integrated Reporting and ESG through a Systematic Literature Review (SLR) of reputable national and international journal articles published between 2020 and 2026, using thematic analysis. The findings indicate that Integrated Reporting enhances the consistency, relevance, comparability, and coherence of ESG disclosures while strengthening transparency and accountability for stakeholders. This study contributes by clarifying the conceptual position of Integrated Reporting within the ESG reporting ecosystem and supporting the development of more integrated and decision-useful sustainability reporting practices.
THE GUARDIAN OR THE GRANTOR: THE ROLE OF NARCISSISTIC PERSONALITY AND MORAL REASONING IN AUDIT RISK Nabiilah Putri; Diendha Annisa Nur Attaullah; Yusnaini Yusnaini
Jurnal Media Akademik (JMA) Vol. 4 No. 3 (2026): JURNAL MEDIA AKADEMIK Edisi Maret
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/xpwgfg24

Abstract

Auditors play a crucial role as "guardians" of financial statement integrity. However, audit practices reveal that auditors are not always independent; they can even become "licensors" who allow manipulation to occur. This article aims to analyze the dual role of auditors by examining the influence of narcissism and moral reasoning on audit risk. Through a systematic literature review of 40 Scopus and SINTA-indexed scientific publications (2021-2025), this study examines behavioral factors and personal characteristics that influence the quality of auditor decisions. Findings reveal that narcissism has a paradoxical effect: enhancing professional skepticism while simultaneously creating conflicts of interest and reducing independence when exhibited excessively. Moral reasoning proves to strengthen auditor integrity and serves as a protective mechanism against opportunistic behavior, whereas moral disengagement weakens the oversight function and increases audit risk. The effectiveness of auditors as "guardians" depends on the dynamic interaction between narcissistic traits, moral reasoning capacity, internal controls, and organizational context.
The Role of External Assurance in Enhancing the Credibility of Sustainability Reports Jessica Laurenza Manik; Nayla Zahiya Syifa; Yusnaini Yusnaini
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 1 (2026): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i1.9189

Abstract

This study examines the role of external assurance in strengthening the credibility of sustainability reports using a qualitative systematic literature review (SLR) approach. A total of 30 peer-reviewed journal articles published between 2020 and 2026 and indexed in Scopus were analyzed based on predefined criteria, including relevance to external assurance in sustainability or ESG disclosure, English language, and full-text availability. The findings indicate that external assurance predominantly exerts a positive and substantive impact on reporting credibility. Specifically, 22 out of 30 studies report that assurance enhances disclosure quality, strengthens governance mechanisms, reduces information asymmetry, improves firm value, and increases stakeholder trust. These results are consistent with Stakeholder Theory, Agency Theory, and Legitimacy Theory, which position assurance as a mechanism of accountability, monitoring, and legitimacy building. However, 8 studies highlight symbolic or limited effects, particularly when assurance scope is constrained or regulatory frameworks are weak. Overall, external assurance demonstrates strong potential to enhance sustainability reporting credibility, although its effectiveness depends on regulatory quality, assurance standards, and corporate governance strength.
Tugas Kepala Sekolah Dalam Peningkatan Asas Manajemen Berbasis Sekolah Yusnaini Yusnaini
At-Ta'lim : Media Informasi Pendidikan Islam Vol 13, No 1 (2014): JUNI
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/attalim.v13i1.549

Abstract

Co-Authors Abd. Rasyid Syamsuri Acai Sudirman Afrida, Anggrelia Agil Novriansa 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 Ermadiani, Ermadiani Erna Safitry Fachri Syafaat Faiza Sabrina Anugrah Febria, Nabila Dwi Fenty Astrina Fenty Fenty, Fenty Astrina Fertika Andriana Fortunasari, Fortunasari Fuadah, Luk Luk Gabriel Ananta Ghina Saumalia 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 Jessica Laurenza Manik Kartasari, Shelly Febriana Kencana Dewi Khamisah, Nur Khatimah, Khusnul Lina Dameria Siregar Lis Djuniar Listya, Anisa Lovanka Salsabila Aulia Putri Luk Luk Fuadah Lyra Metta Aurellia Meirawati, Eka Meita Rahmawati Mohamad Adam Muhammad Farhan Muhammad Farhan Muhammad Hidayat Muhammad Rafli Gunawan Saputra 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 Khamisah Nurhaliza, Novia Dewi Siti Nurwijayanti Patmawati Patmawati Patmawati Patmawati, Patmawati Praditya, Krisna Pramana Dwi Syahputra Prasetyawati, Tyas Pratiwi, Trie Sartika Putra, Muhammad Aditya Rahmad Haqqi Rakha Maulana Ramadhan, Fahmi Indra Randi Randi Relasari, Relasari Retna Mahriani Rohman, Abdul Rusli, Arrum Azzahra Saggaf, Abdullah Saggaf, Abdullah Salsabilla Nadya Chanyesa Sartika Pratiwi, Trie Septiana Rahma Sari Shelly Febriana Kartasari Silvia Arista Siregar, Muhammad Ichsan Sri Maryati Stevi Natasia Chandritike Supitriyani, Supitriyani Susetyo, Didik Tania Haura Azahra Tertiarto Wahyudi Thania Atika Pratiwi Titin Vegirawati Tulus Harefa Vera Vianna Vicky Rosalia Wahyudi Nur Hidayat Wahyudi Nur Hidayat Wahyudi, Tertiaro Wani Fitriah Wani Wani, Wani Fitriah Widyastuti , Fitria Heny Yanti, Darma Yanuar Ramadhan Yerisma Welly Yosi Arianti Yulasteriyani Yulasteriyani Yulia Saftiana YULIA SAFTIANA, YULIA Yuni Ekawarti Yuniwati, Cutyuniwati Yusnidar Yusnidar