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All Journal Infestasi Indonesian Journal of Sustainability Accounting and Management Jurnal Kajian Akuntansi IJBE (Integrated Journal of Business and Economics) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Abdimas Mandiri Dinasti International Journal of Education Management and Social Science Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis Jurnal Riset Akuntansi Kontemporer Community Development Journal: Jurnal Pengabdian Masyarakat Sricommerce: Journal of Sriwijaya Community Services Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Aptekmas : Jurnal Pengabdian Kepada Masyarakat Journal of Social Science Journal of Artificial Intelligence and Digital Business Journal of Accounting Research, Organization and Economics (JAROE) Cerdika: Jurnal Ilmiah Indonesia Indonesian Journal of Sustainability Accounting and Management JAKBS Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan IIJSE Jurnal Pengabdian Masyarakat dan Riset Pendidikan PENG: Jurnal Ekonomi dan Manajemen Jurnal Akuntansi Keuangan Dan Perpajakan Jurnal Semesta Ilmu Manajemen dan Ekonomi Indonesian Journal of Innovation Multidisipliner Research Jurnal Ilmiah Ekonomi dan Manajemen Indonesia Jurnal Abdimas Mahakam
Mukhtaruddin Mukhtaruddin
Universitas Sriwijaya, Faculty Of Economics, Palembang, Indonesia
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Dinamika Koneksi Politik dan Keberagaman Gender TMT dalam Memengaruhi Transparansi Pelaporan Keuangan Talita Adelia Zahira; Mukhtaruddin Mukhtaruddin
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

Abstract

Financial reporting transparency is a crucial element for economic decision-making, yet its integrity is often influenced by internal governance structures and the external political environment. This study aims to examine and summarize scientific findings regarding the influence of gender diversity in Top Management Teams (TMT) and political connections on financial reporting transparency. Using the Systematic Literature Review (SLR) method, this research analyzes 18 scientific articles published between 2020 and 2026. The review results indicate that gender diversity consistently has a positive impact on the quality of corporate information through improved accrual quality, disclosure of Environmental, Social, and Governance (ESG) performance, and the prevention of fraudulent activities. Conversely, political connections act as a "double-edged sword"; on one hand, they tend to decrease transparency related to tax and earnings management due to agency problems, but on the other hand, they can drive the quality of sustainability reports to maintain public legitimacy, particularly in the context of the Indonesian market. These findings also reveal that excessive political influence potentially weakens the positive impact of gender diversity. This research recommends the need to strengthen female representation on boards and implement stricter auditing mechanisms for politically connected firms.
Activity Based Costing : Efisiensi Biaya Produksi Atau Pemborosan Biaya Perusahaan? Rafi Fadhlurrahman; Mukhtaruddin Mukhtaruddin
Cerdika: Jurnal Ilmiah Indonesia Vol. 5 No. 3 (2025): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v5i3.2575

Abstract

Penelitian ini merupakan systematic literature review (SLR) yang bertujuan untuk mengevaluasi pengaruh metode Activity-Based Costing (ABC) terhadap efisiensi biaya produksi dalam konteks perusahaan. Dengan menganalisis 40 artikel yang terindeks di Scopus yang relevan dengan topik ini, penelitian ini mengungkapkan bahwa penerapan metode ABC dapat meningkatkan efisiensi biaya produksi. Namun, hasil tersebut tergantung pada beberapa faktor, termasuk cara implementasi dan dukungan infrastruktur yang ada. Ketika metode ABC diterapkan dengan benar dan disertai dengan infrastruktur yang memadai, perusahaan dapat mengoptimalkan proses produksinya dan mengurangi pemborosan biaya. Sebaliknya, penelitian ini juga menemukan bahwa bagi perusahaan berskala kecil yang tidak memiliki infrastruktur yang cukup, penerapan metode ABC dapat menjadi sumber pemborosan biaya. Hal ini disebabkan oleh tingginya biaya awal untuk implementasi dan kompleksitas yang melekat pada metode ini. Perusahaan-perusahaan kecil sering kali menghadapi tantangan dalam memahami dan menerapkan metode ABC secara efektif, yang dapat mengakibatkan kesulitan dalam analisis biaya dan pengambilan keputusan yang tepat. Oleh karena itu, penelitian ini menunjukkan pentingnya mempertimbangkan ukuran dan kapasitas perusahaan dalam memutuskan untuk menerapkan metode ABC. Temuan ini memberikan wawasan berharga bagi manajer dan pemangku kepentingan dalam menentukan strategi pengelolaan biaya yang lebih efisien dan efektif.
Islamicity Performance Index di Era ESG: Konvergensi, Kompetisi, atau Kesenjangan dalam Pelaporan Keberlanjutan Syariah? Delia Zara Zaneta; Mukhtaruddin Mukhtaruddin
Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Vol 6 No 1 (2026): Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) - Maret 2026 (INP RESS)
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jimpa.v6i1.868

Abstract

This research is conducted to systematically examine and conceptualize the relationship betweenthe Islamicity Performance Index (IPI) and the Environmental, Social, and Governance (ESG)framework within the domain of Islamic sustainability reporting.The analysis is structuredaround three analytical lenses, namely convergence, competition, and gap. The method employedis a literature review of national and international journals relevant to the topics of IPI and ESG.The findings reveal that the dominant relationship between IPI and ESG is a structural gap.Convergence occurs partially on the social and governance dimensions, competition emerges atthe epistemological level due to differences in value foundations, while the gap occurscomprehensively as both frameworks are fundamentally designed to answer different questions.These findings imply the urgency of developing an integrative Islamic sustainability reportingframework rooted in maqashid syariah.
Tren Produk Blind Box: Inovasi Model Bisnis Atau Tantangan Kepatuhan Syariah? Delia Zara Zaneta; Jhonson Jhonson; Mukhtaruddin Mukhtaruddin
Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Vol 6 No 1 (2026): Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) - Maret 2026 (INP RESS)
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jimpa.v6i1.873

Abstract

The rapidly growing trend of blind box products in digital commerce raises a fundamentalquestion regarding its position in Islamic economic law, whether it represents a legitimatebusiness model innovation or contains serious challenges to Sharia compliance. This productpotentially contains elements of gharar due to the uncertainty of the contract object at the timeof transaction. This study aims to analyze the trend of blind box products from the perspectiveof sale and purchase contracts in Islamic economic law through a literature review of nationaland international journals. The findings indicate that blind box products contain elements ofgharar fahisy due to uncertainty regarding the type, quality, and specifications of goods, therebyfailing to meet the valid requirements of sale and purchase contracts in Islam. Therefore, stricteroversight is needed to ensure this practice aligns with the principles of clarity, justice, andtransparency in Islamic economics.
Budgetary Slack Behavior: The Effect of Organizational Commitment, Organizational Culture, and Environment Uncertainty Mukhtaruddin; Hendra Susanto; Zahratunnisa; Asfeni Nurullah
Jurnal Kajian Akuntansi Vol 9 No 2 (2025): DECEMBER 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i2.9724

Abstract

Budgetary slacks are individuals behavior in company may deviate from the budget by projecting a higher budget for spending and a smaller budget for revenue. The individual's goal in performing budgetary slacks is to facilitate the achievement of the desired targets. The aims of this study are to investigate the effect of organizational commitment and organizational culture on budgetary slack and environmental uncertainty as a moderating variable. The samples are selected by purposive random sampling. The selected samples are the nine of Stated-Owed Company (SOC) in Palembang City's with 60 respondents. The moderating regression analysis is used to answer the research questions. The data are collected by the questioners that distribute to respondent. The research finding indicated that organizational commitment has a negative impact on budgetary slack and organizational culture has a positive impact. Environmental uncertainty is lowers the impact of organizational culture and strengthens the impact of organizational commitment on budgetary slack. SOC must build a good organizational commitment and organizational culture, and also consider environmental uncertainty, as these three variables influence the likelihood of budget slack behavior. The limitations of this study are (1) the questionnaire used was closed, ensuring that respondents' responses matched the answer options; (2) the budgetary slack is only explained by commitment and organizational culture; other variables are not examined; and (3) the research was limited to SOC cluster industry in Palembang City's.
Co-Authors - Marthadinasyah Abu Kosim Adhalia Tryani Agil Novriansa Ahmad Arif Aufar Ahmad Sahara Alya Zalfa Adelinia Amalia Islami Andi Adelia Dwi Fitriyani Anggia Marshanda Putri Annisa Rizkyta Yulie Asfeni Nurullah Azwardi Cantika Mauli Tamara Marasin Cinda Nongfasya Ruwary Clara Sinta Dana Farhana Delia Zara Zaneta Dewa Saputra Dewi Rina Komarawati Deya Winanda Edo Arta Fandala Putra Ely Riani Emi Yulia Siska Emylia Yuniartie Eric Purniawan Fuadah, Lukluk Hakiki, Arista Hendra Susanto Heni Kurnia Husni Akbar Adithama Iisnawati, Iisnawati Ika Sasti Ferina Ika Sasti Ferina, Ika Sasti Inten Meutia Isnurhadi Isnurhadi Isnurhadi Isnurhadi Iwan Efriandy Jainal Arifin Javier Iffat Habibbullah Marpaung Jeanne Adelina Savitri Jhonson Jhonson Kalsum, Umi Kencana Dewi Kiky Anggrita Kisma Dian Kurnia Widya Oktarini Luk Luk Fuadah M Farid Ammar M. Adam Magdalena Pazizi Mahdanisa Anggita Hasibuan Marliana . Marliana Marliana, Marliana Marliani Marliani Marlina Widiyanti, Marlina Martinus Priandono Marvin Franko Maulana Yusuf Mohit Verma Mu'izzuddin Mu'izzuddin Muhammad Ario Permadi Muhammad Farhan Muhammad Iqbal Muhammad Rafi Putra Yusran Muhammad Tavif Al Muzacky Nabiilah Putri Nasywa Nabila Naufal Adiwidya Ramawi Nayla Zahiya Syifa Nopriyanto Nopriyanto Nur Fadilah Hanifah Nur Fadilah Hanifah Padriansyah Padriansyah Padriansyah Pandu Arya Dwikatama Parama Santati Pratiwi, Trie Sartika Putri Balqis Sarah Dwipa Putri Rahma Namira Putri Rizkiyah Rafi Fadhlurrahman Rahmad Hidayat Riesa Morita Yuliasari RIKA HENDA SAFITRI, RIKA Ririn Salfida Rizka Novelia Rizki Kusuma Damayanti Ryanti Destari Ryena Rizqi Amalia Gusman Salsabilah Catur Sakinah Saputri, Nyimas Dewi Murnila Sasha Salsabilah Shelly Prahadian Putri Siti Farahdiba M C Syarahfina Aprilisia Talita Adelia Zahira Tania Haura Azahra Taufik . Taufik Taufik Tertiarto Wahyudi Ubaidillah ., Ubaidillah Ummi Kalsum Mutmainnah Vanza Atha Zufaro Yamaly, Fadhil Yassinta Agustini Yulia Saftiana Yuliani . Yunita, Dessy Zahratunnisa