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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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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

THE IMPACT OF INTEGRATED REPORTING ON CORPORATE INFORMATION DISCLOSURE QUALITY: A SYSTEMATIC LITERATURE REVIEW 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/z90fh522

Abstract

This study aims to analyze the influence of Integrated Reporting on the quality of corporate information disclosure through a systematic literature review approach. The increasing demand for transparency and accountability has encouraged companies to adopt Integrated Reporting as a comprehensive reporting framework that integrates financial and non-financial information. This research applies a Systematic Literature Review (SLR) method by analyzing 32 research articles published in various indexed journals. The selected articles originate from several journal index categories, including Scopus (Q1–Q4), national accreditation (Sinta 2–4), ScienceDirect, Garuda and DOAJ. The findings indicate that most previous studies report a positive relationship between Integrated Reporting and the quality of corporate information disclosure. Integrated Reporting enhances transparency, improves the relevance of information, and strengthens communication between companies and stakeholders. Overall, the results suggest that Integrated Reporting plays an important role in improving disclosure quality and supporting better corporate reporting practices.
AUDITOR INDEPENDENCE IN THE VORTEX OF CONFLICT OF INTEREST: A FORTRESS OF DEFENSE OR A MERE ILLUSION OF COMPLIANCE Rahmad Haqqi; Yusnaini Yusnaini
Jurnal Media Akademik (JMA) Vol. 4 No. 4 (2026): JURNAL MEDIA AKADEMIK Edisi April
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/dsqnaa68

Abstract

Auditor independence is the cornerstone of financial reporting integrity, yet its position is frequently threatened by conflicting interests. This study aims to map how auditor independence stands as a "fortress of defense" or conversely dissolves into a mere "illusion of compliance" within a whirlpool of conflict of interest. Using a Systematic Literature Review (SLR) method on 25 global research articles from the 2021–2026 period, this study analyzes various variables affecting auditor objectivity. The mapping results indicate that independence can become a sturdy fortress when supported by personal integrity, audit staff satisfaction, and the oversight of expert audit committees. In contrast, independence tends to become an illusion when auditors are trapped by firm economic pressures, non-audit service dependence, as well as social and geographical biases. These findings provide a theoretical contribution regarding the importance of synergy between formal regulation and the strengthening of intrinsic motivation to safeguard the dignity of the auditing profession in the future.
INTEGRATED REPORTING: DOES IT IMPROVE THE QUALITY OF ESG REPORTING OR MERELY SYMBOLIZE A COMMITMENT TO SUSTAINABILITY? Tania Haura Azahra; Yusnaini Yusnaini
Jurnal Media Akademik (JMA) Vol. 4 No. 4 (2026): JURNAL MEDIA AKADEMIK Edisi April
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/msqt7t25

Abstract

The increasing global pressure on Environmental, Social, and Governance (ESG) practices has encouraged companies to adopt Integrated Reporting (IR) as a comprehensive reporting approach that combines financial and non financial information. IR is often promoted as a tool to enhance transparency and accountability in ESG reporting; however, its actual effectiveness remains debated in academic literature. This study aims to systematically evaluate whether IR genuinely improves the quality of ESG reporting or merely acts as a symbolic representation of sustainability commitment. The research employs a Systematic Literature Review (SLR) method, analyzing articles published between 2021 and 2026 from reputable national and international journals indexed in Scopus, Sinta, Garuda, and Google Scholar. A total of 25 selected articles were examined using thematic analysis. The findings indicate that most studies report improvements in ESG disclosure quality, particularly in terms of materiality, information connectivity, and transparency regarding sustainability risks. Nevertheless, several studies highlight the persistence of symbolic and legitimacy driven practices, especially in regions with weaker regulatory frameworks. Furthermore, the effectiveness of IR is found to depend significantly on the strength of corporate governance and regulatory pressure. This study contributes to the development of IR–ESG literature and offers practical implications for regulators and investors.
BURNOUT BEHIND THE REPORTS: AUDITING THE MENTAL HEALTH AND PERSONALITY TYPES OF AUDITORS AMID DEADLINE PRESSURE Nabiilah Putri; Yusnaini Yusnaini
Jurnal Media Akademik (JMA) Vol. 4 No. 4 (2026): JURNAL MEDIA AKADEMIK Edisi April
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/cfr14747

Abstract

Auditors face intense occupational pressures that jeopardise their psychological well-being and, by extension, the quality of audit work. This article examines the interplay between burnout and personality types among auditors operating under deadline pressure. Through a Systematic Literature Review of 40 Scopus- and SINTA-indexed publications spanning 2021 to 2025, this study synthesises empirical evidence on how emotional exhaustion, cynicism, and reduced professional efficacy the three core dimensions of occupational burnout interact with personality traits such as neuroticism, conscientiousness, and extraversion to shape auditor judgement. Drawing on Conservation of Resources Theory (Hobfoll, 1989), the Burnout Model proposed by Maslach et al. (2001), and the Big Five personality framework (McCrae & Costa, 1987), the findings reveal that burnout significantly impairs professional scepticism and heightens dysfunctional audit behaviour. Personality type moderates this relationship: auditors high in neuroticism are most susceptible to burnout, whereas those high in conscientiousness demonstrate greater psychological resilience. Organisational factors including time budget pressure, workload intensity, and supervisory support further amplify or attenuate these effects. The study concludes that improving audit quality requires systematic attention to psychological risk factors through personality-informed human resource management and employee well-being programmes.
The Role of Corporate Governance in Improving the Quality of Integrated Reporting: A Systematic Literature Review Gita Deprianti; Yusnaini Yusnaini
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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

Abstract

This study aims to analyze the role of corporate governance in improving the quality of integrated reporting through a Systematic Literature Review (SLR) approach. Integrated reporting has developed as a comprehensive reporting model that combines financial and non-financial information to explain how organizations create value in the short, medium, and long term. However, the quality of integrated reporting remains varied across companies, indicating that internal governance mechanisms play an important role in determining disclosure quality. This study applies the PRISMA framework to systematically identify, screen, and evaluate relevant literature from Scopus, SINTA, and Garuda databases using keywords related to corporate governance, integrated reporting, board characteristics, audit committee, and governance mechanisms. From an initial 81 articles, 28 articles met the inclusion criteria and were analyzed further. The findings show that corporate governance significantly contributes to integrated reporting quality through stronger monitoring, accountability, and transparency in corporate disclosure practices. The most dominant governance variables identified in the literature are board size, board independence, audit committee, and ownership structure. Among these variables, audit committee activity and board independence consistently show positive effects because they strengthen internal monitoring and improve the credibility of disclosed information. Nevertheless, several studies indicate inconsistent results, suggesting that governance effectiveness is highly influenced by institutional context, regulatory environment, and company characteristics. This study recommends future research to explore contemporary governance variables and broader cross-country comparative analysis.
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