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All Journal Jurnal Akuntansi & Auditing Indonesia Journal of Economics, Business, & Accountancy Ventura Akuntansi Krida Wacana Journal of Accounting and Investment EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis International Research Journal of Business Studies (E-Journal) Integritas: Jurnal Antikorupsi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Akademi Akuntansi (JAA) Jurnal Locus Penelitian dan Pengabdian Jurnal Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Manado (JAIM) Jurnal Ekonomi, Bisnis, dan Akuntansi IIJSE Journal of Law and Social Politics Jurnal Akuntansi International Research Journal of Business Studies E-JURNAL AKUNTANSI E-Jurnal Akuntansi
Vera Diyanty
Faculty Of Economics And Business, Universitas Indonesia, Indonesia
Aerospace Engineering Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Determinants of Carbon Emission Disclosure Gayo Alfani Allam; Vera Diyanty
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 3 (2019): December 2019 - March 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.1207

Abstract

This research aims to analyze the determinants of carbon emission disclosure. These determinant factors consist of family ownership, financial slack, social reputation, and industry regulation. The study used 537 observations from 179 samples of public companies in natural resource and manufacturing industries in Indonesia for the year 2012- 2014. The result of this research shows that the average level of carbon emission disclosure is only 6, 25%, which indicates that the awareness about carbon emission issues is still low. The regression result shows that financial slack, social reputation, and industry regulation have a significant positive effect on the carbon emission disclosure level, whereas the family ownership has an insignificant effect on the carbon emission disclosure level. This research can be used as a reference by the regulators and companies for creating regulations and policies to reduce and disclose the companies’ carbon emission in order to achieve the national emission target.
Moderating the effect of procurement governance on corruption through e-procurement Imelda Suardi; Hilda Rossieta; Vera Diyanty; Chaerul Djakman
Integritas: Jurnal Antikorupsi Vol 11 No 1 (2025): INTEGRITAS: Jurnal Antikorupsi
Publisher : Komisi Pemberantasan Korupsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32697/integritas.v11i1.1462

Abstract

E-procurement has become an obligation in the Indonesian government. However, its implementation has not been maximized. E-procurement can provide opportunities for corruption due to weak procurement governance. This study examines how governance based on government regulations and global recommendations can reduce corruption during the planning, preparation, and implementation phases of procurement. This study also examines the influence and role of e-procurement in strengthening the influence of procurement governance in reducing corruption from the perception of system users. This study collected primary data by distributing questionnaires to the ministries, institutions, provincial governments, and suppliers. The Smartpls Structural Equation Model (SEM) was used to test the hypotheses. The results prove that procurement governance has a significant impact on procurement corruption. These results imply that the principles of efficiency, capacity, competition, and monitoring and control are strongly correlated with procurement governance. In addition, corruption is most likely to occur in the procurement preparation stage. The test results also show that e-procurement is not directly significant in reducing corruption, but can strengthen the influence of governance on corruption.
Measuring The Level of Risk Maturity in Hospital using Risk Maturity Index (RMI) Arnetha Irene Latumenasse; Vera Diyanty
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p15

Abstract

This study measure the level of risk management implementation at ABC Hospital using the Risk Maturity Indeks (RMI) that has already been adjusted with the Decree of the Minister of Health (Kepmenkes) No. 1596 of 2024 for the hospital context. The study was conducted in a class D private hospital beds, using a case study approach. To achieve the objective, we conduct the documentations study and semi-structured interviews with 6 respondents. The results indicate that ABC Hospital's risk maturity level remains in the Initial Phase (+), with an RMI score of 1.5. This suggest that formal risk management activities are conducted on an ad hoc basis to fulfill accreditation requirements, and still rely on Quality Committee.
Evaluating the Governance Execution Gap in the Customer Onboarding Process at PT XYZ: An Integrated Coso and three Lines Model Approach Hanifa Shabila Putri Zulachir; Vera Diyanty
Jurnal Locus Penelitian dan Pengabdian Vol. 5 No. 9 (2026): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v5i9.6357

Abstract

This study aimed to evaluate the implementation of internal control based on the COSO Internal Control–Integrated Framework (IC-IF) 2013 and the Three Lines Model (TLM) at PT XYZ, a BAPPEBTI-licensed futures brokerage company. The research was motivated by recurring procedural violations during 2022–2024, including non-WPB marketing personnel performing WPB functions, fund transfers prior to verification, unauthorized trading activities, and cash deposits. Using a qualitative case study approach, data were collected through in-depth interviews with nine cross-line informants (marketing, WPB, compliance, SPI, and the compliance director), document analysis, and limited observations. A gap analysis was conducted by comparing ideal conditions based on BAPPEBTI regulations, standard operating procedures (SOPs), COSO principles, and TLM principles with actual implementation conditions.The results showed that PT XYZ’s internal control system remained inadequate. Of the 11 main SOP procedures evaluated, five were consistently and repeatedly violated. All five COSO components demonstrated significant weaknesses. The implementation of the Three Lines Model was also ineffective: Line One was weakened by business target pressures, Line Two functioned primarily in an administrative capacity, and Line Three lacked consistency, with no routine coordination among the lines. The study identified 12 Design Gaps (including the absence of compliance KPIs, written sanction policies, a risk register, a whistleblowing system, and IMS alert features) and five Implementation Gaps (including non-WPB marketing personnel performing WPB functions, transfers before verification, unauthorized trading, cash deposits, and WPB accompaniment control gaps).The recommendations include redesigning KPIs with compliance-based weighting, implementing tiered sanctions, establishing a risk register, providing a whistleblowing system, developing IMS alert features, and strengthening top management commitment and cross-line accountability.
Horizontal Price Coordination and Norm Fragmentation in Citizenship-by-Investment: The Court of Justice of the European Union in Commission v. Malta (Case C-181/23, 2025) Danny Kunto Wibisono; Vera Diyanty; Priska Pricilla
Journal of Law and Social Politics Vol. 4 No. 4 (2026): Journal of Law and Social Politics
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jlsp.v4i4.264

Abstract

Background: Citizenship-by-investment programs commodify political membership across fragmented legal regimes, creating tensions between national sovereignty and emerging anti-commodification norms. Objective: This article examines how the CJEU judgment in Commission v. Malta (Case C-181/23, April 29, 2025) reshaped citizenship-by-investment (CBI) governance without creating a consolidated global regime. Methods: Qualitative critical desk research was conducted on relevant legal, policy, and multilateral documents from 2014–2026. The materials were examined through thematic coding, critical reading, and descriptive competition-economics tools, with claims triangulated across primary documents. Results: Four findings emerge. First, the 2024 OECS Memorandum of Agreement shifted Caribbean CBI toward coordinated convergence, narrowing the donation spread from USD 150,000 to USD 50,000 through a common floor, a prohibition on discounts, and cross-member reporting. Second, the CJEU rejected commodification through Article 20 TFEU and Article 4(3) TEU rather than the Nottebohm doctrine, making its reasoning specific to Union law. Third, the United States Gold Card commodifies political membership through permanent residence, while uptake remained far below its target through April 2026. Fourth, these developments exhibit the indicators of norm fragmentation: simultaneity, institutional autonomy, and stable pluralism. Conclusion: The study operationalizes norm fragmentation and applies competition-economics tools to CBI governance. For Indonesia, it supports stronger due diligence and structural reciprocity.
Co-Authors ., Sutarti Adista Anbarani Putri Zaman Akhmad Syahroza Akhmad Syakhroza Alief Ibnu Nuzul Anafiah, Vidyata Annisa Annisa Anafiah, Vidyata Annisa Arnetha Irene Latumenasse Bayu Wirawan Chaerul Djusman Djakman Danny Kunto Wibisono Dayinta Ayuningtyas Debby Fitriasari Dewo, Setio Anggoro Dewo, Setio Anggoro Dona Meilisa Hasbara Eko Setiawan Fatima, Eliza Galih Seta P. Gayo Alfani Allam Gymnastiar El Nabil Hanifa Shabila Putri Zulachir Herlina Tri Utami Hilda Rossieta Imelda Suardi Lina Apriliana Masripah Nugroho, Dwiyanjana Santyo P., Galih Seta Priska Pricilla Rahma Wijayanti Ratna Wardhani Rochiyatun, Rochiyatun Rumaisha Nur Azria Salsabila Aufa Syahrani Sihombing, Yosua Sutarti Sutarti Syakhroza, Akhmad Sylvia Veronica Nalurita Purnama Siregar Tiara Pradani Virgiawan, I Putu Yogi Virgiawan, I Putu Yogi Widya Hidayati