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All Journal Jurnal Kajian Akuntansi Moneter : Jurnal Akuntansi dan Keuangan Kinerja: Jurnal Ekonomi dan Manajemen EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Ekono Insentif JURNAL RISET AKUNTANSI JAMBI Jurnal Pendidikan Akuntansi dan Keuangan Amwaluna Jurnal Ekonomi dan Keuangan Syariah ACCOUNTHIK : Journal of Accounting and Finance Akurasi : Jurnal Studi Akuntansi dan Keuangan INTEGRITAS : Jurnal Pengabdian Competitive JURNAL AKUNTANSI Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Merpati Indonesia Accounting Research Journal Land Journal Competitive Journal of Economic Empowerment Strategy (JEES) Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Muhammad Rizal Satria, Muhammad Rizal
Universitas Logistik Dan Bisnis Internasional
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Transportation

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BLOCKCHAIN TECHNOLOGY AND SUSTAINABLE PERFORMANCE: THE ROLE OF MANAGEMENT ACCOUNTING SYSTEMS AND DIGITAL TRANSFORMATION IN ASEAN-6 Muhammad Rizal Satria; Mubassiran Mubassiran
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 9 No 1 (2026): Jurnal Studi Akuntansi dan Keuangan, Juni 2026
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v9i1.888

Abstract

Despite the increasing adoption of blockchain technology in organizations, empirical research elucidating the role of blockchain technology in enhancing sustainable performance is currently scant, especially within the context of emerging economies. This investigation seeks to analyze the structural frameworks through which blockchain technology impacts sustainable performance will be analyzed by exploring the mediating function of management accounting systems alongside the moderating influence of digital transformation in ASEAN-6 firms. Data were collected from 230 managerial and accounting professionals in digital-intensive firms across six ASEAN countries using a structured questionnaire. The proposed hypotheses were tested using partial least squares structural equation modeling (PLS-SEM) with mediation and moderation analysis. The results show that blockchain technology significantly enhances sustainable performance through management accounting systems, indicating a significant partial mediation effect. However, digital transformation does not substantially influence the correlation between management accounting systems and sustainable performance. These findings contribute to the literature by validating a moderated mediation framework linking blockchain technology, management accounting frameworks, and sustainable organizational performance in a multi-country ASEAN context. Practically, the results suggest that organizations should complement blockchain adoption with strong management accounting systems to effectively leverage blockchain-generated information for sustainability-oriented decision-making.
Determinants of Carbon Emission Disclosure Among Indonesian SOEs: Empirical Evidence from Firm Size and Leverage Dynamics (2021–2024) Muhammad Rizal Satria
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2941

Abstract

This study examines the influence of firm size and leverage on carbon emission disclosure among Indonesian State-Owned Enterprises (SOEs) during the period 2021–2024. Using secondary data obtained from sustainability and annual reports, this research adopts a quantitative associative approach with a sample of nineteen SOEs, resulting in seventy-six firm-year observations. Carbon emission disclosure is measured using a comprehensive index based on the Global Reporting Initiative (GRI) 305 Emissions standard, employing a structured content analysis of thirty-seven disclosure items. Multiple linear regression analysis is conducted after fulfilling classical assumption tests, including normality, multicollinearity, and heteroskedasticity diagnostics. The findings indicate that firm size is positively associated with carbon emission disclosure, suggesting that larger enterprises tend to disclose carbon-related information more extensively. In contrast, leverage is negatively associated with disclosure, indicating that firms with higher debt levels are less inclined to engage in voluntary carbon reporting. These results highlight the joint role of organisational scale and financial structure in shaping environmental transparency. To ensure robustness, additional analyses are performed using alternative variable proxies, winsorisation of extreme values, heteroskedasticity-consistent estimators, extended models with control variables, and panel data specifications. The results remain consistent across alternative estimations. This study addresses a gap in the literature by focusing exclusively on State-Owned Enterprises, which operate under heightened public accountability yet remain underexplored in carbon disclosure research. The key novelty lies in demonstrating that financial constraints, reflected through leverage, constitute a more persistent determinant of carbon emission disclosure than organisational size within publicly owned enterprises. This study is subject to limitations related to its SOE-specific focus and reliance on report-based disclosure data, providing avenues for future research in broader ownership and institutional contexts.
PENGARUH PENJUALAN DAN BEBAN POKOK PENJUALAN TERHADAP LABA BERSIH PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2024 MUHAMMAD RIZAL SATRIA; Fanya Harum Amaliani
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4656

Abstract

A company's ability to sustain its operations in a dynamic business environment heavily depends on its financial performance, one of which can be measured through net profit. This reseacrh seeks to examine the impact of sales and cost of goods sold on net profit among manufacturing firms in the automotive and components sub-sector listed on the Indonesia Stock Exchange. The study applies a quantitative approach with a causal-associative method. The data employed consist of secondary financial reports from the 2021–2024 period, which were obtained from the official IDX website at www.idx.co.id. The analytical tools utilized include Pearson product-moment correlation, multiple correlation, multiple linear regression, coefficient of determination, t-test, and F-test, processed with the assistance of SPSS software. The findings reveal that sales have a significant positive effect on net profit, showing a very strong correlation between the two variables. Conversely, cost of goods sold exerts a significant negative effect on net profit, also with a very strong correlation. Moreover, sales and cost of goods sold collectively influence net profit, with a strong simultaneous relationship between both independent variables and net profit.
PENGARUH INDEPENDENSI DAN PROFESIONALISME TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT OLEH AUDITOR PADA KANTOR AKUNTAN PUBLIK (KAP) DI KOTA BANDUNG Muhammad Rizal Satria; Hariyanto Hariyanto; Alvira Isnaeni Nursholikhah
LAND JOURNAL Vol. 7 No. 2 (2026): Juli 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i2.4915

Abstract

Cases of inaccurate audit opinions by auditors, which have occurred in both government and private institutions and have been published online, demonstrate the weakness of an auditor's independence and professionalism. This research seeks to assess if the independence and professionalism of an auditor influences the accuracy of his or her audit opinions. A quantitative method is utilized in this study and is grounded on the gathering of original information via surveys. The research involved an overall sample of 87 auditors working at twenty public accounting firms (KAP) in Bandung. Data analysis was conducted with SPSS through the application of validity assessments, reliability assessments, normality assessments, multicollinearity assessments, heteroscedasticity assessments, correlation evaluations, multivariate linear regression evaluations, partial t-statistical, simultaneous F-test and study of the R² coefficients. The conclusion of t-value hypothesis test revealed that the variables independence and professionalism each influence the accuracy of auditors' opinions at audit firms (KAP) in Bandung. Likewise, the F-test revealed that independence and professionalism simultaneously influence the accuracy of auditors' opinions at audit firms (KAP) in Bandung.
Forensic accounting and fraud control in ASEAN Muhammad Rizal Satria; Rima Sundari; Mubassiran Mubassiran
Indonesia Accounting Research Journal Vol. 13 No. 3 (2026): March: IT Governance, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i3.609

Abstract

This study examines the extent to which forensic accounting practices influence fraud detection and fraud prevention across ASEAN countries. Prior studies largely rely on single-country settings and rarely compare multiple dimensions of forensic accounting within an integrated analytical framework, thereby limiting cross-country generalization. To address this gap, the present study simultaneously examines fraud investigation, litigation support, and dispute resolution within a regional ASEAN context. Unlike previous studies that analyse forensic accounting practices separately or within single institutional settings, this study develops an integrated cross-country model that evaluates the relative effects of multiple forensic accounting dimensions on fraud detection and prevention across ASEAN economies. Using a quantitative explanatory research design, data were collected through a structured questionnaire measured on a five-point Likert scale from 350 professionals working in auditing, forensic accounting, internal audit, and compliance functions across ASEAN countries, selected through purposive sampling. The data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM), including tests of validity, reliability, and bootstrapping to evaluate the measurement and structural models. In addition, a Multi-Group Analysis (MGA) was conducted to examine whether the structural relationships differ across ASEAN countries. The results indicate that fraud investigation and litigation support have strong positive effects on both fraud detection and fraud prevention, while dispute resolution shows a weaker yet statistically significant influence. These findings demonstrate the robustness of forensic accounting practices across different ASEAN institutional contexts. From a policy perspective, the results suggest that regulators and organizations in ASEAN should strengthen forensic investigation capacity and legal support mechanisms to enhance fraud control systems. However, the study is limited by its cross-sectional design, suggesting opportunities for future longitudinal research.
AI Adoption and accounting efficiency in Indonesia and Malaysia Rima Sundari; Muhammad Rizal Satria; Mubassiran Mubassiran
Indonesia Accounting Research Journal Vol. 13 No. 4 (2026): June: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

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

Abstract

This study extends the artificial intelligence (AI) accounting literature by examining how AI adoption translates into measurable accounting efficiency rather than focusing solely on technology adoption intention. It also reconceptualizes organizational readiness as a moderating mechanism influencing post-adoption performance. A quantitative research design was employed using survey data collected from 500 accounting professionals in Indonesia and Malaysia. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), including moderation and multi-group analyses. The findings indicate that AI adoption significantly improves accounting efficiency, with employee competence emerging as the strongest predictor, followed by data quality. Organizational readiness significantly strengthens the positive relationship between AI adoption and accounting efficiency, demonstrating that infrastructure, leadership commitment, and innovation-oriented culture are essential for maximizing AI benefits. The structural model explains 37.2% of the variance in accounting efficiency (R² = 0.372), while multi-group analysis reveals no significant structural differences between Indonesia and Malaysia. By integrating the Technology Acceptance Model, Resource-Based View, and Contingency Theory into a unified framework, this study advances a capability-performance perspective of AI-enabled accounting transformation. The findings suggest that sustainable accounting digitalization requires not only AI investment but also workforce upskilling, robust data governance, and strong organizational readiness.
Determinants of Audit Opinion Accuracy: The Roles of Auditor Independence and Professionalism Evidence From West Java and Jakarta Satria, Muhammad Rizal
Jurnal Akuntansi Vol 15 No 1 (2026): Februari - Juli 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.v15i1.1751

Abstract

Inaccurate audit opinions in both public and private sectors indicate potential weaknesses in auditor independence and professionalism. This study investigates the effects of auditor independence and professionalism on audit opinion accuracy. A quantitative approach was employed using primary data collected from 142 auditors working in public accounting firms across West Java and DKI Jakarta, Indonesia. The data were analysed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that both auditor independence and professionalism have significant positive effects on audit opinion accuracy. However, professionalism exerts a stronger influence than independence, indicating that auditors' competence, professional judgement, and ethical behaviour play a more prominent role in producing accurate audit opinions. The structural model demonstrates moderate explanatory power and strong predictive relevance, as confirmed by PLSpredict analysis. Furthermore, Multi-Group Analysis (MGA) indicates no significant regional differences, suggesting that the structural relationships are stable across both regions. The findings underscore the importance of strengthening auditors' professionalism and ethical competence to improve audit quality and reinforce public confidence in financial reporting.
Exploring the Effectiveness of Carbon Accounting Policies Across Different Sectors: A Systematic Literature Review Muhammad Rizal Satria
Ekonomis: Journal of Economics and Business Vol 10, No 2 (2026): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i2.2307

Abstract

This systematic literature review evaluates the effectiveness of carbon accounting policies across various sectors, aiming to understand their impact on carbon reporting, management practices, and emission reduction successes. By synthesizing qualitative studies, including case studies, phenomenological research, and theoretical analyses, the review provides a sector-spanning insight into the application and effectiveness of these policies. Findings indicate a broad variance in how carbon accounting is implemented and its effectiveness, with some sectors achieving substantial emission reductions and improved eco-efficiency, while others struggle due to methodological limitations or inapplicable policy frameworks. Theoretically, the review highlights the need for tailored carbon accounting frameworks that consider specific sector needs and regulatory environments. Practically, it suggests employing advanced tools like Life Cycle Assessment and digital technologies to enhance accuracy and applicability. Recommendations for future research include expanding the geographical and sectoral scope of studies and integrating more quantitative methods to provide a deeper understanding of carbon accounting’s impact. The review’s value lies in its comprehensive synthesis of existing research, identifying gaps in technology and methodology integration that could enhance carbon accounting practices globally. This work aims to inform policymakers and industry stakeholders on refining practices to better align with global sustainability goals, thus contributing significantly to the strategic enhancement of carbon management worldwide.
Co-Authors Ade Pipit Fatmawati Ade Pipit Fatmawati Ade Pipit Fatmawati Alvira Isnaeni Nursholikhah Budi Prakoso, Budi Fanya Harum Amaliani Fatmawati, Ade Pipit Firmansyah, Indra Gumilang Wirakanda, Gugum Hariyanto Hariyanto indra firmansyah indra indra, indra firmansyah Lestarina, Nina Marismiati Marismiati Marismiati, Marismiati Maulana, Jaka Mayasari, Aghnia Nur Mubassiran Mubassiran, Mubassiran Muhammad Azka Sanaya Mulyanti, Khairaningrum Nadiahtudin, Azizah Fauziah Purnami, Ni Nyoman Cintya Rukmi Juwita Setiani, Tia Sundari, Rima Titani An Niza Thamrin Vanesa, Juli Etri Vito Fakhri Firdaus Wijaya