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All Journal Jurnal Reviu Akuntansi dan Keuangan Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Jurnal Dinamika Akuntansi Dinamika Pendidikan Trikonomika: Jurnal Ekonomi Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Jurnal Penelitian Ekonomi dan Bisnis Jurnal Akuntansi Bisnis KEUNIS International Journal of Science and Applied Science: Conference Series Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual Jurnal Dinamika Ekonomi dan Bisnis Jati: Jurnal Akuntansi Terapan Indonesia SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Organisasi Dan Manajemen Integritas: Jurnal Antikorupsi Owner : Riset dan Jurnal Akuntansi International Journal of Supply Chain Management EQIEN - JURNAL EKONOMI DAN BISNIS Asia Pacific Fraud Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan International Journal of Zakat (IJAZ) Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi The Indonesian Journal of Accounting Research Reviu Akuntansi dan Bisnis Indonesia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi dan Keuangan JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Akuntansi dan Keuangan Indonesia Eduvest - Journal of Universal Studies Amkop Management Accounting Review (AMAR) Jurnal Akuntansi Manado (JAIM) Jurnal RAK (Riset Akuntansi Keuangan) Riset Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi E-JURNAL AKUNTANSI Tax Accounting Applied Journal Jurnal Akuntansi Kontemporer
Anis Chariri
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Religion Aerospace Engineering Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Physics Social Sciences Transportation

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Exploring Technology Adoption and SAK EMKM Adherence among MSMEs in the Borobudur Area Nilasari, Ayunda Putri; Anis Chariri
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 9, No 1: March 2026
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v9i1.30764

Abstract

This research aims to investigate the level of IT adoption and compliance with SAK EMKM. A qualitative interpretive phenomenological paradigm was employed to explore the level of IT adoption and compliance with SAK EMKM in the financial reporting of MSMEs in the Borobudur area. The results disclosed the low level of IT adoption and compliance caused by SAK EMKM being too complex, irrelevant to the business scale, and having limited resources and low technical capabilities. This research contributes to the accounting research literature, revealing the perspectives of SAK EMKM, as well as integrating IT adoption with applicable standards, particularly in the Borobudur area.
Examining the Role of Environmental Performance, Profitability, and Independent Boards in Environmental Disclosure: The Moderating Effect of Media Exposure Linda Agustina; Anis Chariri; Andri Prastiwi
Jurnal Dinamika Akuntansi Vol. 18 No. 1 (2026)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v18i1.44835

Abstract

Purposes: This paper asks whether environmental performance, profitability, and the proportion of independent commissioners shape the breadth of environmental information that Indonesian firms report, and whether media exposure conditions those relationships. Methods: Non-financial issuers on the Indonesia Stock Exchange between 2020 and 2023 constitute the study population. Purposive screening produced 36 firms observed across four consecutive years, giving a balanced panel of 144 firm-year observations. Hypotheses were tested through moderated regression analysis (MRA) estimated in EViews 12. Findings: Environmental performance emerges as the only variable that meaningfully explains disclosure breadth. Neither profitability nor the proportion of independent commissioners shows a significant association with environmental disclosure, and media exposure fails to condition any of the three relationships examined. Novelty: The study treats media exposure as a boundary condition rather than a direct determinant of disclosure. Its results indicate that, in the Indonesian setting, external media pressure does not amplify the disclosure incentives generated by firm-level environmental performance, financial capacity, or board independence.
Co-Authors Abraham Jordy Winarto Ade Rizky Novitasari Aditya Anton Atmojo Hadi Aditya Pratama Afra Aziza Hasna Aggy Eka Ressy Agriaty Vitha Sandabunga Agus Purwanto AGUS PURWANTO Aida Nahar Aisya Bella Satu Pertiwi Alfiyah Aditya Rahmawati Alina Addiyah, Alina Amalia Ratna Kusumaningrum Andi Sri Wahyuni Andri Prastiwi Anindya Ratna Kartika Hady Aprina Nugrahesthy Sulistya Hapsari Arieta Nura Aisha Bagas Hidayat Bagaskara, Tri Cahyo Carissa Maharani Cecilia Gabriela Anastasya Chandra Ayu Astuti, Chandra Charles Pramudita Adiertanto Clara Augustine Clinton Marshal Panjaitan Cornelio Purwantini Daniel Daniel Dina Dwi Oktafiana Ditia Ayu Karnisa Dominikus Octavianto Kresno Widagdo Dwiki Ryno Ariesta Dwiya Endah Pandu Probowati Dwiya Endah Pandu Probowati Edwin Saputra Edwin Saputra Etna Nur Afni Yuyetta Evangelista Ivena Putri Farhan Aziz Fauziah Galuh Anggraini Felicia Fedrica Fuad Fuad Girllane Dameclelen Simatupang Gregorius Satrio Wicaksono, Gregorius Handananingrum, Eka Renty Hasna Syafira Hendra Dwi Saputra Sumarseno Hunaifa Hunaifa Ignatius Putu Premadi Ilmi Farikhoh Imelda Dea Savila Indira Djanuarti Indri Hardiani Irkham Karunia Aji Jaka Isgiyarta Jan Noeverman Jannah Zahra Inayah Jihan Afifah Karina Awalia Zahra Kurnia Putri Pratiwi larasati, ressa Lena Supriati Sihombing Lili Wahyuni Linda Agustina Lispridona Magdalena Saduk Maya Indriastuti Maya Indriastuti Moses Brugman Muhammad Hananto Siddik Muhammad Noor Ardiansah Muhammad Rizky Muhammad Ubaidillah Muhammad Wildan Sholih Naufal Hazim Widodo Nilasari, Ayunda Putri Nina Yesika Nita Valliana Aprilini Achan Noor Laeliya, Aida Nur Amalia Fitriani Nurdhiana Nurdhiana Nurdhiana Nurdhiana Nurlina Nurlina One Dwi Endarningtyas Partiwi Dwi Astuti Petrus Klau, Alfonsus Pramundityo Prasetyanto Prasojoharto, Prayogo Prayogo Prasojoharto Probowati, Dwiya Endah Pandu Putriku Hanna Puang Rahasanica Nariswari Pratiwi, Rahasanica Nariswari Rahmat Rizal Muafiq Ramanitya Khadifa, Ramanitya Rani Alifianti Herdian Putri Retha Maya Masitta Retha Maya Masitta, Retha Rhayhan Prianbudi Lukman Rhety Ayu Dewayani Rhety Ayu Dewayani, Rhety Ririh Dian Pratiwi Ririh Dian Pratiwi Rr Sri Handayani Saduk, Lispridona Magdalena Satila, Hanna Trusty SATRIYAS ILYAS Sektiyani, Wibowati Silvia Paramita Siti Mutmainah Suci Melati Suryono, Erwan Suryono, Erwan Tan Novita Angelina Tantri, Irga Ayudias Tjandra Dewi Tri Jatmiko Wahyu Prabowo Vera Indrayani Vina Firdausia Khalida Widowati, Kunthi Wulandari, Richa Wahyu Yanti Puji Astutie Yeni Kuntari Yeni Kuntari Yogi Utomo Yunita Dwi Rahayu, Yunita Dwi Zahara, Rizka Verina Zati Rizka Fadhila