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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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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i1.4368

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i1.4378

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.
Faktor Pendorong Partisipasi Pengguna Internet dalam Petisi Digital Dyah Hapsari Ekonugraheni; Retna Mahriani; Yusnaini Yusnaini
Society Vol 11 No 2 (2023): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v11i2.387

Abstract

This study tries to answer why citizens of the Republic of Indonesia continue to participate in digital petitions even though the government has not legalized this mechanism. To answer this question, the researchers used raw data from the World Value Survey (WVS) VII, which involved 3,000 respondents from Indonesia who were eighteen years old and randomly selected. The logistic regression technique examined the effect of fourteen independent variables on the dependent variable (internet user participation in digital petitions/Y). The final logistic regression model contains seven independent variables that can explain Y as much as 4.52% significantly, X2 (7) = 169.60, p < 0.01. The final model produces the characteristics of respondents who could participate in digital petitions: young people, not religious, having liberalism ideology, male, educated more than or equivalent to high school, distrust of government organizations, and unmarried. This study recommends that the government and parties related to digital petitions increase citizens’ religiosity, increase the quantity, access, and quality of education levels of ideological education, and maintain citizens’ trust in government organizations. Researchers also encourage the legislative institutions at the central and local levels to formally adopt the digital petition mechanism as an official channel for citizens to articulate their political aspirations.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v9i1.12510

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

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

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

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

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.
The Influence of Overconfidence on Auditors and Its Impact on Audit Decision Making: A Systematic Literature Review Diendha Annisa Nur Attaullah; Yusnaini Yusnaini
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/9ctb6n83

Abstract

This study examines the influence of overconfidence bias on auditors and its impact on audit decision-making using a Systematic Literature Review (SLR) approach. A total of 22 articles published between 2021 and 2025 were systematically selected from Scopus-indexed and SINTA-accredited journals. The findings show that audit risk is the most frequently examined dependent variable (59.1%), while managerial and CEO overconfidence is the most dominant independent variable (45.5%). The results reveal two contrasting patterns: overconfidence in client management tends to increase audit risk, audit fees, and the likelihood of financial misstatements, whereas overconfidence within auditors reduces professional skepticism and compromises audit quality. These findings indicate that the impact of overconfidence on audit outcomes depends significantly on whether it originates from the auditor or from client management. This study contributes to the behavioral auditing literature by synthesizing existing empirical evidence and identifying directions for future research.
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