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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Nominal: Barometer Riset Akuntansi dan Manajemen JURNAL AKUNTANSI DAN AUDITING Ekuitas: Jurnal Pendidikan Ekonomi Journal of Economics, Business, & Accountancy Ventura Jurnal Sosioteknologi Journal of Information Systems Engineering and Business Intelligence ETNOSIA : Jurnal Etnografi Indonesia Jurnal Akuntansi dan Ekonomika Owner : Riset dan Jurnal Akuntansi MABIS: Manajemen dan Bisnis Jurnal Ilmiah Manajemen dan Bisnis Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Akuntansi dan Keuangan JURNAL AKUNTANSI Jurnal Pengabdian Masyarakat Asia Jurnal Eksplorasi Akuntansi (JEA) Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Apssai Accounting Review (ApAR) International Journal of Applied Business and International Management International Journal of Tourism and Hospitality in Asia Pasific Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Multiperspectives on Accounting Literature IIJSE Advances in Taxation Research Ekuitas Jurnal Pnedidikan Ekonomi
Satia Utama, Anak Agung Gde
Universitas Airlangga
Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Neuroscience Social Sciences Other

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The Role of Internal Audit in Ensuring Compliance with Risk Management Policies: Systematic Literature Review Alfina Alfina; Anak Agung Gde Satia Utama
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.51092

Abstract

This study aims to examine the role of internal audit in risk management, fraud prevention, and the implementation of Good Corporate Governance (GCG) principles in various organizations. This research employs the Systematic Literature Review (SLR) method to analyze relevant studies concerning the role of internal audit in these contexts. The analysis results indicate that internal audit plays a crucial role in ensuring effective risk management, fraud detection and prevention, and strengthening corporate governance. Internal audit functions to identify and manage various types of risks, including financial, operational, and reputational risks, as well as enhancing transparency in risk management disclosures. Furthermore, internal audit has proven effective in preventing fraud through the implementation of stringent internal controls. This study concludes that internal audit significantly contributes to the success and sustainability of organizations, serving as the frontline in maintaining organizational integrity and strengthening the application of GCG principles. Therefore, internal audit plays a strategic role in enhancing overall company performance.
The Role of Tax Consultants as Client Advisors in Facing Tax Disputes: A Phenomenological Approach Yoel Adinata Tenardi; Anak Agung Gde Satia Utama
Eduvest - Journal of Universal Studies Vol. 5 No. 10 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i10.51279

Abstract

Tax regulations often provide only guidance and not concrete steps, leaving significant room for interpretation by the relevant parties themselves. The DGT and taxpayers frequently disagree when differences arise in the interpretation of tax regulations applied in business processes, often resulting in disputes. In dealing with tax disputes, the role of the consultant as a client advisor emerges as the dominant one, because when facing a tax dispute, the tax consultant acts as an extension of the taxpayer, authorized to help the taxpayer defend their position as someone who has fulfilled their tax obligations appropriately. The purpose of this research is to interpret the role of tax consultants as client companions in dealing with tax disputes, by referring to the code of ethics of tax consultants and their practical experiences. This research employs a phenomenological approach within the framework of qualitative research. In this study, data sources in the form of literature were obtained through digital libraries/electronic libraries, individual full-text journal databases, official websites, and online repositories. The results of this research show that the role of tax consultants as client advisors in addressing tax disputes is very complex and challenging. Tax consultants are not only required to possess strong technical competence in the field of taxation, but must also be able to balance client expectations with moral obligations and professional ethics, as stipulated in the IKPI Code of Ethics.
Business Intelligence Systems and Their Impact on Organizational Decision-Making and Performance Outcomes: Literature Review Adek Wahyu Nugroho; Anak Agung Gde Satia Utama
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2646

Abstract

This study examines the role of Business Intelligence (BI) in decision-making and organizational performance. BI is an essential tool for collecting, analyzing, and presenting relevant data, thereby supporting management in making more accurate and data-driven decisions. The method used in this study is thematic synthesis, where relevant literature is gathered from various academic databases such as Google Scholar, ScienceDirect, and SCOPUS. Inclusion and exclusion criteria are applied to ensure that only high-quality and relevant studies are considered. The analysis results indicate that BI implementation can enhance operational efficiency and create a competitive advantage for organizations. However, the success of BI implementation heavily relies on management support, data quality, as well as technological readiness and human resource skills. This study also identifies the challenges faced in BI adoption, including data integration issues and the need for user training. The findings are expected to provide insights for organizations in leveraging BI to improve performance and make better decisions.
Implikasi Adopsi IFRS Sustainability Standards terhadap Peningkatan Non-Audit Fees dan Independensi Auditor: Studi Kualitatif pada KAP di Indonesia Ary Haritsaning Atmadya; Dirgahayu Almi Mahati; Anak Agung Gde Satia Utama
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3050

Abstract

The issuance of IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures by the International Sustainability Standards Board (ISSB) has fundamentally transformed the landscape of sustainability reporting, shifting it from a voluntary regime toward a framework integrated with general-purpose financial reporting. This transformation has driven a surge in demand for sustainability-related services, including IFRS S1/S2 implementation consulting and sustainability assurance, which are largely classified as non-audit services and have the potential to increase sustainability-related non-audit fees within the revenue structure of Public Accounting Firms (PAFs). This study adopts an interpretive qualitative approach based on literature review and document analysis (including standards, codes of ethics, research reports, and scholarly articles) to identify and categorize auditor independence threats—namely self-interest, self-review, advocacy, familiarity, and management participation—arising from the expansion of sustainability services following IFRS S1/S2. The findings indicate that the joint provision of IFRS S1/S2 consulting and assurance services by the same audit firm may strengthen economic dependence, create self-review and advocacy threats, and blur the boundary between the roles of consultant and independent auditor. On the other hand, the profession and regulators have begun to respond by strengthening safeguards, such as restricting the types of services provided, implementing fee caps, separating advisory and assurance teams, and reinforcing ethical frameworks for sustainability assurance.
Recognition and disclosure of environment maintenance activity PT. Pertamina Geothermal Energy Achmad Yanuar Irwan; Anak Agung Gde Satia Utama
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 2 (2018): August - November 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i2.1440

Abstract

Global warming, climate change, carbon emissions, disaster, threatened species, waste, etc are externalities of growth and development of the industries and human activities and needs. Sustainable Development is a concept that is offered to achieve balance and sustainability. Company as one of the contributors in environmental damage responds it by corporate social responsibility and environmental management system. This study aims to explore the implementation of environmental accounting for sustainable value creation and explore the recognition and disclosure of the maintenance activities within the PT. Pertamina Geothermal Energy (PGE). The research method is qualitative exploratory. The results show that the company has been carrying out various environmental activities either directly or indirectly related to the production process. Accountability for the implementation of these activities encourage creating sustainable added value for the company. PGE perform recognition and disclosure of environmental activities and costs according to the principles of environmental accounting and PSAK No. 33. PGE has environmental income from the sale of carbon credits CDM’s program is recognized as other income. In addition, PGE has been compiled Sustainability Report according to the guidelines of Global Reporting Initiative (GRI).
AI-Driven Financial Planning: The Future of Investment Advice Through Advanced Analytics Mohammad Daffa' Almadani Sujarwo; Anak Agung Gde Satia Utama
Jurnal Akuntansi dan Keuangan Vol. 13 No. 2 (2025): Jurnal Akuntansi dan Keuangan: September 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i2.23452

Abstract

The development of technology today has experienced a fairly rapid development, especially in the field of Finance. There are also various technologies that experience these developments, one of which is artificial intelligence (artificial intelligence). According to the literature study, the role of AI can help investors in making investment decisions and financial planning efficiently and effectively. The purpose of writing is to analyze how AI Analysis helps investors in investment decision and financial planning. The research methods used in this writing adopt qualitative research methods. The results of the study describe the application of The Theory of Planned Behavior has several components including attitude toward the behavior, subjective norms, and perceived behavioral control. AI algorithms can help identify deeper patterns of behavior in credit and investment decision making, thereby improving the accuracy of predictions and recommendations given to investors or lenders. The conclusion is that AI analysis can help investors to make well-planned and confident investment decisions. In addition, through the existence of AI can also improve the effectiveness of financial planning and reduce uncertainty. Based on The Theory of Planned Behavior is able to provide strong social norms in analyzing data, the formation of a positive attitude in managing finances, and increased control of investors in financial results.
Business Ethics Violations in State-Owned Enterprises: Integrating Fraud Triangle and Stakeholder Theory Teguh Setiawan; Gita Riaulina Sitorus; Henny Lestari Br Sembiring; Aqila Parahita Putri; Anak Agung Gde Satia Utama
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 8 No. 2 (2026): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v8i2.004

Abstract

Purpose: This study analyses the factors causing and the impacts of business ethics violations at a state-owned enterprise.Method: a qualitative descriptive case study was conducted using secondary data from audit reports, court decisions, and media coverage.Results: findings show that pressure, opportunity, and rationalisation drive ethical violations, causing state losses and corporate reputational damageNovelty: Integrating the fraud triangle theory and stakeholder theory offers a new lens for understanding misconduct in a state-owned enterprise.Contribution: The study supports stronger ethical governance and accountability mechanisms to prevent future ethical violations in Indonesia’s state-owned enterprises. Abstrak: Pelanggaran Etika Bisnis Dalam BUMN: Integrasi Fraud Triangle Dan Stakeholder TheoryTujuan: Penelitian ini bertujuan menganalisis faktor penyebab dan dampak pelanggaran etika bisnis pada perusahaan milik negara.Metode: Penelitian menggunakan studi kasus deskriptif kualitatif dengan data sekunder berupa laporan audit, putusan pengadilan, dan pemberitaan media.Hasil: Hasil menunjukkan tekanan, peluang, dan rasionalisasi menjadi pemicu utama pelanggaran etika yang menyebabkan tekanan, peluang, dan rasionalisasi menjadi pemicu utama pelanggaran etika yang menyebabkan kerugian negara dan menurunkan reputasi perusahaan.Kebaruan: Integrasi fraud triangle theory dan stakeholder theory juga memberikan perspektif baru dalam memahami pelanggaran etika pada perusahaan milik negara.Kontribusi: Penelitian ini berkontribusi dalam memperkuat tata kelola etika dan akuntabilitas di perusahaan milik negara untuk mencegah pelanggaran di masa depan.
Factors Influencing the Customer Dining Experience and Retention at Marrybrown in Malaysia Zi Jian Oh; Anak Agung Gde Satia Utama; Wen Huey Ong; Daisy Mui Hung Kee; Gandhar Mane; Varsha Ganatra; Jinzun Oh; Li Zhen Ong; Prabawathy A/P Arulanantha Munisvarar
International Journal of Applied Business and International Management Vol 6, No 3 (2021): December 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v6i3.1332

Abstract

Marrybrown is a Malaysian brand that develops steadily in Halal fast-food chains, which deliver great value products and exceptional quality service. Marrybrown has utilized its competitive advantages and successfully sustained itself among the competitors in the same market. This study investigates the factors influencing the customer dining experience and retention at Marrybrown in Malaysia. The research method is an online survey and analyzed using V-ONE. The findings indicated that food quality, location preference, menu innovation, restaurant environment, and service quality are important variables that affect the customer dining experience and customer retention at Marrybrown located in Malaysia. The findings provide suggestions for future research and improvement of the services provided by Marrybrown located in Malaysia.
The Impact of ESG, Profitability, and Business Risk on Stock Returns: Evidence from the Indonesian Stock Market Sarah Ayu Deva; Anak Agung Gde Satia Utama
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

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

Abstract

This study aims to analyze the impact of Environmental, Social, and Governance (ESG), profitability, and business risk on stock returns in the Indonesian stock market. The research utilizes panel regression analysis to assess the relationship between ESG scores, profitability, business risk, and stock returns of all publicly listed companies in Indonesia between 2020-2022. The results indicate that ESG does not significantly affect stock returns, which could be attributed to the prevalence of greenwashing in Indonesia. Profitability, shows a positive significant impact on stock returns, suggesting that more profitable companies tend to provide higher stock returns. Business risk negatively impacts stock returns, with companies facing higher risks showing lower returns due to greater price volatility. This study contributes to the theoretical understanding of the relationship between ESG, profitability, business risk, and stock returns in Indonesia. Practically, it offers valuable insights for investors to consider profitability and risk management over ESG claims when making investment decisions. The study is limited by its focus on Indonesian firms and the use of Bloomberg ESG scores, which may not fully capture the actual sustainability practices of companies.
Co-Authors Achmad Yanuar Irwan Adek Wahyu Nugroho Aiman, Amir Ajeng Risna Liatika Alfina Alfina Aqila Parahita Putri Arrafi Pratama Andriono Ary Haritsaning Atmadya Ayunda Rizqi Oktaviana Balqis, Alia Basuki , Daisy Mui Hung Kee Damia, Amalia Devi Sulistyo Kalanjati Dian Agustia Dicky Andriyanto Dirgahayu Almi Mahati Dwinanda, Rizky Ridho Edward, Oswald Timothy Eka Elmi Hikmawati Eka Sheilla Wati Elfrida Realisani Elsya Herwiyanti Fatmah Fatmah Fauziyan, Ali Gandhar Mane Gita Riaulina Sitorus Henny Lestari Br Sembiring Heru Tjaraka Heru Tjaraka Herwiyanti, Elsya Hikmawati, Eka Elmi Hilmin, Siti Nur Ika Atma Kurniawanti Ika Putri Elviana Imas Masjitoh Ramdani Isnalita Izzato Millati Jessica Dewi Felicia Jinzun Oh Junianto, Prima Ayu Novita Kurniawati, Ika Atma Laksono Trisnantoro Li Zhen Ong Mohammad Daffa' Almadani Sujarwo Muthohhari, Abdullah Hanif Noorlailie Soewarno Prabawathy A/P Arulanantha Munisvarar Putri Serly Audia Reynaldo Bimantoro Ridho Dwinanda, Rizky Sarah Ayu Deva Solikhah, Tridiganita Intan Sri Iswati Suvarie, Andrea Teguh Setiawan Varsha Ganatra Wen Huey Ong Wiwik Supratiwi Yoel Adinata Tenardi Zahari, Afika Rana Zi Jian Oh