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All Journal Jurnal Reviu Akuntansi dan Keuangan The Indonesian Accounting Review TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis MIX : Jurnal Ilmiah Manajemen Jurnal Bisnis, Manajemen, dan Informatika Journal of Livestock Science and Production AFRE Accounting Financial Review Jurnal AKSI (Akuntansi dan Sistem Informasi) Assets: Jurnal Akuntansi dan Pendidikan INVENTORY: JURNAL AKUNTANSI International Journal of Social Science and Business JIA (Jurnal Ilmiah Akuntansi) Jurnal Akuntansi dan Keuangan Quantitative Economics and Management Studies Journal of Accounting Research, Organization and Economics (JAROE) Eduvest - Journal of Universal Studies Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Asian Journal of Management, Entrepreneurship and Social Science
Syaiful Iqbal
Universitas Brawijaya
Aerospace Engineering Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Mathematics Neuroscience Social Sciences Veterinary Other

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Analysis Of the Implementation of Determination of Usage Status of State-Owned Assets Through Siman Version 2At The Ministry of Public Works Setyaningsih, Rayi; Ganis Sukoharsono, Eko; Iqbal, Syaiful
The International Journal of Accounting and Business Society Vol. 33 No. 1 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.1.901

Abstract

Purpose — This paper aims to analyze the implementation of Usage Status Determination of State-Owned Assets (PSP BMN) using the SIMAN Version 2 application at the Ministry of Public Works, as part of Indonesia's digital public sector transformation. The study evaluates this system's effectiveness, challenges, and sustainability dimensions. Design/methodology/approach — Employing a qualitative case study, the research integrates the Technology Acceptance Model (TAM) to assess perceived usefulness, perceived ease of use, user attitudes, behavioral intentions, and actual usage. Data were collected through in-depth interviews and documentation, and the Pentuple Bottom Line sustainability framework was applied for comprehensive evaluation. Findings — SIMAN Version 2 enhances bureaucratic efficiency, transparency, and accountability in asset management. The system also fosters moral responsibility but faces persistent technical and non-technical obstacles, including system stability, data migration, and limited human resources. Integrating both TAM and sustainability frameworks reveals the significance of user acceptance and broader public value. Practical implications — The study highlights the importance of continuous system improvement, user training, and sustainable technology development in public sector digitalization. Integrating technological and value-based approaches is crucial for ethical and practical information system implementation in government asset management. Originality/value — This research applies a multidisciplinary approach by combining TAM and the Pentuple Bottom Line in evaluating a national digital public asset management system. It provides novel insights into technology acceptance, sustainability, and ethical governance practices in Indonesia’s public sector digital transformation.
The Role of Locus of Control in Moderating the Effect of Auditor’s Independence and Professional Skepticism on Audit Quality Fawziah, Intan Nurbaiti; Iqbal, Syaiful; Trisno, Sutrisno
The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i2.3791

Abstract

Locus of control (LoC) is an individual's belief in the control of events that can be caused by factors within the individual (internal LoC) and/or factors from outside the individual (external LoC). This study aims to examine the effect of auditor’s independence and professional skepticism on audit quality and find out the role of locus of control (LoC) in moderating the effect of auditor’s independence and professional skepticism on audit quality. An online survey is conducted on 67 respondents (auditors) working at the Big-Four Accounting Firms. This research is a quantitative research with the aim to test the hypotheses. The method used to quantify data is to give weight or attributes in the form of numbers to the data so that it can be processed using modeling and quantitative tools. The results show that auditor’s independence and professional skepticism have a positive effect on audit quality. Internal locus of control strengthens the effect of auditor’s independence and professional skepticism on audit quality. Conversely, the external locus of control weakens the effect of auditor’s independence and professional skepticism on audit quality. The results of this study indicate that auditors often face external pressure during the audit process, which has negative consequences for the quality of audited financial reports.
Government Budgetary Slack (Case Study at The Directorate General of Highways Ministry of Public Works and Housing) Putra, Adestya Bismandoko Haryantono; Nurkholis, Nurkholis; Iqbal, Syaiful
Eduvest - Journal of Universal Studies Vol. 3 No. 9 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v3i9.910

Abstract

The purpose of this study is to get an in-depth picture of how the practice of revenue budget gaps in the public sector can occur and the factors that drive it. This research uses qualitative research methods with a case study approach. Data collection was conducted through interviews and supported by documentation and direct observation, the informants involved in this study were managers responsible for the revenue budgeting process at each level. The practice of budget gaps is more aimed at avoiding the risk of not achieving the target, this is also because there is no reward and punishment system for achieving revenue targets. The results showed that pseudo-budget participation and information asympization triggered budget gaps. Factors The lack of strict supervision in the budgeting process and access to stagnant information make the budget gap continue to occur. The risk of this gap practice is that the organization does not know the true optimal potential and the loss of potential income from asset utilization.
The Effects of Female Board of Director, Female Audit Committee, and CEO Power on Carbon Emission Disclosure Yesa, Kristianing; Iqbal, Syaiful
Jurnal Akuntansi dan Keuangan Vol. 14 No. 1 (2026): Jurnal Akuntansi dan Keuangan : Maret 2026
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v14i1.24687

Abstract

Carbon emission disclosure in Indonesia remains voluntary, leading to substantial variation in reporting practices across firms. This study examines the effects of female board members, the presence of female audit committee members, and CEO power on carbon emission disclosure among companies listed in the IDX LQ45 Low Carbon Leaders index during 2022–2023. Using purposive sampling and multiple linear regression, the study finds that female board representation has no significant effect on carbon emission disclosure, whereas female audit committees and CEO power positively affect it. Management ownership, as a control variable, shows a significant negative effect. This study offers novel evidence by differentiating the effectiveness of gender diversity across governance layers and jointly examining executive ownership power within a low-carbon index in an emerging market context. The results provide relevant implications for sustainability-oriented governance design and investment evaluation.
Co-Authors Ainun Nisa Alfrida Fitriana Bambang Hariadi Budi Santoso Debby Prima Andriawan Deuis Fitriani Dhea Giska Sampe Toding Diana , Shelly Eko Ganis Sukoharsono Erianto Paembonan Erwin Saraswati Erwin Saraswati Fitri Andriani, Fitri gerrits, Tien Vanenssia Wehelmina Hendrastuti, Ranindya Intan Nurbaiti Fawziah Khusniyah Tri Ambarukmi Kurnia Islamia Maulana Tri Andhani Moh. Khoiru Rusydi Mohamad Khoiru Rusydi Monica Sonia Indri Pradipta Novayanti, Nina Nurkholis Nurkholis Nurul Fachriyah Putra, Adestya Bismandoko Haryantono Putri Wulanditya Ranindya Hendrastuti Rifka Triyanto Rika Nur Widiastutik Rio Kayisa Roekhudin Roekhudin, Roekhudin Rosidi Rosidi Samhadi Setyaningsih, Rayi Solikhatin, Aulia Putri Trisno, Sutrisno Ujan Satrio Wahyuni, Amelia Dwi Widiastutik, Rika Nur Widyastuti, Aditya Wuryan Andayani Yesa, Kristianing Yosephine Laura Raynardia Esti Nugrahini Yulitasari, Isakiwit Zahra Zaki Baridwan