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All Journal Jurnal Reviu Akuntansi dan Keuangan Indonesian Journal of Economics and Bussiness Al-Ahkam MIX : Jurnal Ilmiah Manajemen Jurnal Tekun AKRUAL: Jurnal Akuntansi Jurnal Riset Pendidikan Ekonomi Agregat: Jurnal Ekonomi dan Bisnis Kompartemen : Jurnal Ilmiah Akuntansi JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) JRB-Jurnal Riset Bisnis Profita : Komunikasi Ilmiah Akuntansi Perpajakan Jurnal Sains Sosio Humaniora Jurnal Pendidikan Akuntansi dan Keuangan EKUITAS (Jurnal Ekonomi dan Keuangan) (JRAMB) Jurnal Riset Akuntansi Mercu Buana E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jemasi Jurnal Ekonomi Manajemen dan Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Value: Jurnal Manajemen dan Akuntansi Jurnal Abdi Masyarakat (JAM) Dinasti International Journal of Education Management and Social Science Jurnal Akuntansi dan Manajemen Jurnal Akuntansi Jurnal Bina Akuntansi BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat JMK Jurnal Manajemen dan Kewirausahaan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial International Journal of Social Science Journal of Islamic Economics and Social Science (JIESS) Journal of Financial and Behavioural Accounting EKONOMIKA45 Apssai Accounting Review (ApAR) Reviu Akuntansi, Manajemen, dan Bisnis Journal of Innovation Research and Knowledge Jurnal Lemhannas RI Jurnal Magister Akuntansi Trisakti International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Inkubis: Jurnal Ekonomi dan Bisnis JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal Research of Social Science, Economics, and Management Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Multidisiplin Indonesia Ekobisman : Jurnal Ekonomi Bisnis Manajemen International Journal of Economics and Management Sciences Jurnal Pena-Mas Akuntansi Social & Economic Bulletin Jurnal Greenation Ilmu Akuntansi Business and Applied Management Journal Jurnal Ekonomi, Manajemen, Akuntansi Equity
Harnovinsah Harnovinsah
Universitas Pancasila, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

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Financial Reporting Integrity in the Digital and Sustainability Era: A Systematic Literature Review on Governance, ESG, and Technological Transparency Winda Wulandari; Sri Widyastuti; Harnovinsah Harnovinsah; Dwi Prastowo
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i2.348

Abstract

Background: Digital transformation, sustainability demands, and evolving governance standards have challenged financial reporting integrity. However, existing studies have largely examined governance, ESG disclosure, and digital technologies separately, resulting in fragmented perspectives that limit a comprehensive understanding of their interrelationships. Objective: This study systematically reviews and synthesizes research on financial reporting integrity by examining how sustainability pressures, digital transformation, and governance mechanisms converge to reshape transparency and accountability in corporate reporting. Methods: A Systematic Literature Review (SLR) guided by the PRISMA 2020 guidelines was conducted. Data were sourced from the Scopus database and covered publications from 2021 to 2025. Following rigorous inclusion and exclusion screening procedures, 28 peer-reviewed articles were selected from an initial pool of 713 records. The TCCM Framework (Theory, Context, Characteristics, and Methodology) was applied to classify, evaluate, and synthesize the research findings. Results: Agency Theory and quantitative research methods dominate the field. Recent studies increasingly emphasize ESG disclosure, blockchain technology, and artificial intelligence (AI) as key determinants of transparency. Significant research gaps remain regarding cross-disciplinary approaches, emerging market contexts, and ethical risk assessments in digital reporting practices. This review reconceptualizes financial reporting integrity as a multidimensional socio-technical governance phenomenon shaped by governance accountability, sustainability legitimacy, and technological transparency. Conclusion: Future research should adopt interdisciplinary, mixed-method, and cross-country research frameworks to investigate greenwashing mechanisms, digital reporting ethics, and the interplay between emerging regulatory frameworks, including the International Sustainability Standards Board (ISSB) Standards and IFRS Sustainability Disclosure Standards, and technological transformation within sustainability-oriented reporting environments.
The Influence of Financial Literacy and Non-Cash Payments on the Consumptive Behavior of Students in Jabodetabek Efriyanto Efriyanto; Rodiana Rodiana; Lufita Anggun; Erwin Permana; Harnovinsah Harnovinsah; Rofiq Idris
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 6 (2026): Dinasti International Journal of Education Management and Social Science (Augus
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i6.6377

Abstract

This study aims to analyze the influence of financial literacy and the use of cashless payment systems on the consumer behavior of students in the Jabodetabek area. With the development of financial technology, students' understanding of financial literacy is becoming increasingly important in managing their personal finances. Furthermore, the widespread use of cashless payment methods can influence spending patterns and consumption habits. Currently, students have been swept up in the digital transformation, especially in financial transactions, with many transactions conducted using cashless platforms such as GoPay, Shopee Pay, and others. The method used was a quantitative survey approach with 100 students in Jabodetabek. The research instrument was a questionnaire to measure financial literacy, cashless usage, and consumptive behavior. 
Firm Characteristics and Earnings Management: Does Governance Still Matter? Rafrini Amyulianthy; Harnovinsah Harnovinsah; Adriana Putri
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v6i2.6695

Abstract

Purpose: This study examines how firm size and leverage influence earnings management and whether corporate governance mechanisms moderate these relationships, grounded in legitimacy theory.Research Methodology: Moderated Regression Analysis (MRA) was applied to 135 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2023.Results: Larger and more leveraged firms tend to engage in earnings management to preserve legitimacy. Audit committee meeting frequency significantly reduces earnings management and weakens the positive effects of both firm size and leverage on it. Board of commissioners meeting frequency also negatively affects earnings management and attenuates the leverage–earnings management relationship; however, it paradoxically amplifies the firm size–earnings management relationship, suggesting that governance formality without substantive oversight may be counterproductive.Conclusions: Active audit committees serve as effective deterrents to earnings management, while the board of commissioners produces mixed moderating effects depending on the quality of engagement. Regulators and firms should prioritize substantive governance practices over mere formal compliance.Limitations: Findings are confined to IDX-listed manufacturing firms in 2023, with earnings management proxied through Jones discretionary accruals and governance measured solely by meeting frequency. Caution is advised when generalizing across sectors or different macroeconomic conditions.Contributions: This study enriches legitimacy theory by explaining earnings management behavior in Indonesian manufacturing firms. Empirically, it highlights audit committee effectiveness as a critical deterrent to earnings management, offering practical guidance for regulators and companies to prioritize substantive governance over formal compliance.
Financial Resources, Corporate Governance, and Sustainability Performance: The Mediating Role of Financial Performance in Indonesian Manufacturing Firms Fithri Suciati; Tri Widyastuti; Harnovinsah Harnovinsah; Darmansyah Darmansyah
Business and Applied Management Journal Vol. 4 No. 2 (2026)
Publisher : Al-Qalam Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/bamj.v4i2.2280

Abstract

This study investigates the relationships between financial resources, corporate governance, and corporate sustainability performance (CSP) in Indonesian manufacturing firms, with financial performance (FP) as a mediating mechanism. Although the Financial Services Authority’s (OJK) Sustainable Finance Roadmap encourages sustainability practices, sustainability disclosure among Indonesian firms remains inconsistent, and evidence regarding the role of internal financial resources in achieving CSP is inconclusive. Using a quantitative explanatory approach, this study applies Partial Least Squares Structural Equation Modeling (PLS-SEM) to 19 manufacturing firms listed on the Indonesia Stock Exchange with complete financial and sustainability reports during 2020–2024, resulting in 95 firm-year observations. The results show that corporate governance has a positive direct effect on CSP, whereas financial slack, financial capacity, and growth options exhibit significant negative direct effects. FP does not directly affect CSP but significantly mediates the relationship between financial resources and CSP, except for the governance–CSP relationship. These findings reveal a Financial Resource Sustainability Paradox, indicating that resource availability alone does not ensure sustainability commitment. This study contributes an integrated Financial Resource, Governance, and Sustainability framework and highlights the importance of governance mechanisms and effective financial resource conversion to improve sustainability outcomes.
GOVERNANCE , OVERSIGHT MECHANISMS AND ANTI-CORRUPTION IN INDONESIAN SOE’S Rafrini Amyulianthy; Muhammad Nauval; Aulia Keiko Hubbansyah; Khalida Utami; Harnovinsah Harnovinsah
EQUITY Vol 29 No 1 (2026): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v29i1.13635

Abstract

This study investigates the effect of Good Corporate Governance, Government Share Ownership, and Audit Quality on anti-corruption policies in Indonesian state-owned enterprises (SOEs). Employing a quantitative approach, the research utilizes secondary data obtained from SOE annual reports, analyzed using multiple linear regression analysis. The findings reveal that Good Corporate Governance, Government Share Ownership, and Audit Quality significantly affect the adoption of anti-corruption policies in SOEs. These results underscore the critical role of effective governance mechanisms, state ownership involvement, and high audit quality in enhancing integrity and reducing corruption risk within public sector enterprises.
Dampak Keuangan Digital terhadap Inklusi Keuangan dan Pertumbuhan Hijau: Peran Mediasi dan Moderasi Rida Ayu Priandari; Darmansyah Darmansyah; Harnovinsah Harnovinsah; Nurmala Ahmar
Jurnal Greenation Ilmu Akuntansi Vol. 2 No. 2 (2024): (JGIA) Jurnal Greenation Ilmu Akuntansi (Mei - Juli 2024)
Publisher : Greenation Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgia.v2i2.70

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh pengembangan keuangan digital terhadap inklusi finansial dan pertumbuhan hijau, serta peran mediasi transformasi digital perusahaan dan inovasi teknologi hijau, dan peran moderasi perbaikan kapasitas pemerintahan lokal. Menggunakan model analisis jalur, hasil penelitian menunjukkan bahwa pengembangan keuangan digital memiliki pengaruh positif yang signifikan terhadap inklusi finansial (koefisien jalur = 0,201, p = 0,001) dan pertumbuhan hijau (koefisien jalur = 0,353, p = 0,000). Namun, transformasi digital perusahaan tidak memediasi hubungan antara pengembangan keuangan digital dan inklusi finansial secara signifikan (koefisien jalur = 0,023, p = 0,297), sementara inovasi teknologi hijau memediasi hubungan antara pengembangan keuangan digital dan pertumbuhan hijau secara signifikan (koefisien jalur = 0,036, p = 0,003). Selain itu, perbaikan kapasitas pemerintahan lokal tidak memoderasi hubungan antara pengembangan keuangan digital dan inklusi finansial (koefisien jalur = -0,009, p = 0,279), tetapi memoderasi hubungan antara pengembangan keuangan digital dan pertumbuhan hijau secara negatif dan signifikan (koefisien jalur = -0,028, p = 0,014). Implikasi dari penelitian ini menunjukkan perlunya pendekatan holistik dalam kebijakan dan regulasi untuk mendukung pengembangan keuangan digital yang dapat meningkatkan inklusi finansial dan pertumbuhan hijau. Rekomendasi mencakup peningkatan literasi keuangan dan digital, dorongan investasi dalam teknologi hijau, serta peningkatan kapasitas pemerintah lokal untuk mengimplementasikan kebijakan yang mendukung keberlanjutan lingkungan dan inklusi finansial.
The Effect of Online Customer Review, Service Quality, Promotion and Electronic Word of Mouth on Purchase Decisions on the Shopee Marketplace Harnovinsah Harnovinsah; Erwin Permana
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3069

Abstract

This study aims to determine the effect of Online Customer Review, EService Quality, Trust and Word of Mouth on Purchasing Decisions. The object of this study was students of the Faculty of Economics and Business, Pancasila University as consumers who had made purchases on the Shopee marketplace. The sampling technique used was Purposive Sampling with a sample size of 100 respondents from students of the Faculty of Economics and Business, Pancasila University as consumers who use Shopee. The data collection technique used a questionnaire distributed via Google Form to consumers of the Shopee marketplace at the Faculty of Economics and Business, Pancasila University. Data processing using IBM SPSS 25.0. Based on the results of the study, it shows that Online Customer Review has a positive and significant effect on Purchasing Decisions, E-Service Quality has a positive and significant effect on Purchasing Decisions, Trust has a positive and significant effect on Purchasing Decisions, Word of Mouth has a positive and significant effect on Purchasing Decisions and simultaneously the variables Online Customer Review, E-Service Quality, Trust and Word of Mouth have a positive and significant effect on Purchasing Decisions.
The Effect of Human Resources Competence, Internal Audit and Information Technology Utilization on the Quality of Financial Statements in Public Service Agency Hospitals Endang Ruhiyat; Nurmala Ahmar; JMV. Mulyadi; Harnovinsah
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4116

Abstract

This study aims to examine the effect of human resource competence (HR), information technology utilization, and internal audit on the quality of financial statements in Public Service Agency Hospitals (BLU Hospitals). This study uses a quantitative approach with multiple linear regression analysis, involving financial statement data from 13 BLU hospitals located in Jakarta, Tangerang, and Bogor in 2022. Independent variables include HR competencies, information technology utilization, and internal audit, while control variables include age, length of service, education, and gender. The results showed that HR competence has a positive and significant effect on the quality of financial statements, especially in terms of timeliness of submission and reliability of the information presented. The use of information technology has a significant effect on the efficiency and accuracy of the financial reporting process, which supports increased transparency. Internal audit significantly affects the quality of financial statements by ensuring compliance with regulations, the effectiveness of the internal control system, and the minimization of material errors. Control variables, such as education and length of service, showed a moderate relationship to financial statement quality, but were not dominant compared to the main variables. This study makes a practical contribution by suggesting continuous training programs to improve HR competencies, adoption of more sophisticated financial information systems, and strengthening the internal audit function.
The Effect of Transfer Pricing, Capital Intensity on Tax Avoidance with Sustainability Report as a Moderation Variable Anggi Regita Cahyani; Harnovinsah Harnovinsah; Darmansyah Darmansyah; Sri Ambarwati; Syahril Djaddang
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 2 (2026): Dinasti International Journal of Economics, Finance & Accounting (May-June 2026
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i2.6728

Abstract

Tax data shows an increasing trend in Tax avoidance, with tax target achievements of 107.15% in 2021, 115.6% in 2022, 108.8% in 2023, and 97.2% in 2024, highlighting the need to analyze factors that influence Tax avoidance. On the other hand, sustainability reporting is considered to reflect a company's commitment to transparency and social responsibility, which can reduce the tendency for Tax avoidance. This study aims to examine the effect of Transfer pricing and Capital intensity on Tax avoidance, as well as to test sustainability reporting as a moderating variable. Secondary data were collected from the financial statements and sustainability reports of 20 energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period, with the sample selected using purposive sampling. Analysis was conducted using Moderated Regression Analysis (MRA) via SPSS. The results indicate that before moderation, Transfer pricing has a significant positive effect on Tax avoidance, but after being moderated by sustainability reporting, the effect becomes significantly negative, suggesting that sustainability reporting can curb Tax avoidance practices. Capital intensity has a significant negative effect on Tax avoidance, both before and after moderation. The interactions between Transfer pricing and Sustainability reporting, as well as between Capital intensity and Sustainability reporting, strengthen the influence of the independent variables on Tax avoidance. These findings confirm that sustainability reporting plays a strategic role in enhancing corporate transparency and accountability regarding tax obligations.
Determinan Fraudulent Financial Statement: Peran Komite Audit Sebagai Pemoderasi Putri Puspa Alkotdriyah; Harnovinsah Harnovinsah; Syahril Djaddang; JMV Mulyadi; Shanti Lysandra
Kompartemen : Jurnal Ilmiah Akuntansi Vol. 22 No. 1 (2024): KOMPARTEMEN, Vol 22 No 1, Maret 2024
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v22i1.21325

Abstract

The phenomenon of Fraudulent Financial Statement contributes the largest average loss in the world compared to other types of fraud and the involvement of property and real estate sector companies in Fraudulent Financial Statement scandal prompts researchers to investigate further regarding this phenomenon. With regard to the impact of the fraud pentagon on fraudulent financial statements, this study attempts to provide empirical proof of moderating role of audit committee in Property and Real Estate companies for the period 2020-2022 with an observed sample size of 54 companies. Purposive sampling was the sample technique chosen for the present inquiry. IBM SPSS Statistics 26 used to scrutinize the gathered data by means of moderated regression analysis technique. It was discovered that Fraudulent Financial Statements have proved to be significantly impacted by Financial Stability and Total Accruals. Meanwhile, moderating effect provided results that from the abundance of five Pentagon Fraud indicators, only Financial Stability can be significantly moderated by the audit committee.
Co-Authors Achmad Jaelani Adriana Putri Agustinus Miranda Wijaya Ahmad Kama Jama Ahmad Kamal Jama Akhmad Amien Mastur Alamsyah, Sustari Alica Saputra, Ryandana Alifia, Nadhifa Alkotdriyah, Putri Puspa Alyah Irvie Aranda Alben Susanto Amanda, Okky Wahyu Ameilia Damayanti Amyulianthy, Rafrini Amyulianthy Ana Sopanah, Ana Anggi Regita Cahyani Anton Haryadi Apollo Daito Aris Setyanto Nugroho Arissetyanto Nugroho Arsid Atikah, Salma Ayu Priandari, Rida Baihaki Abdullah Bambang Santosa Basri, Husen Bernad Sagala Budiman, Surya Cris Kuntadi Cris Kuntadi DARMANSYAH . Darmansyah Darmansyah Darmansyah Darmansyah Darmansyah Darmansyah Darminto, Dwi Prastowo Dede Nursaman Della Amelia Derriawan Derriawan, Derriawan Dihan Archika Djaddang, Syahril Dwi Prastowo Dyah Setyaningrum Efriyanto Efriyanto Efriyanto, Efriyanto Endang Ruhiyat Erwandy Erwandy Erwandy, Erwandy Erwin Permana Erwin Permana Fazlida Mohd Razali Fithri Suciati Frenky Samuel Takalamingan Hanif Rani Iswari Hastuti Indra Sari Hesti Maheswari Hubbansyah, Aulia Keiko Ibrahim Musa Gani Iva Khoiril Mala Iwan Firdaus Jamaliah Said JMV Mulyadi JMV. Mulyadi JMV. Mulyadi Junita Dinna Winnanda Karsam Karsam Khalida Utami Lenggogeni Lucky Nugroho Lufita Anggun Lusia Sri Arini Lysandra, Shanti Mahroji, Mahroji Mastur, Akhmad Amien Medaniarty, Reni Muhammad Nauval Mukhamad Zulianto Mulyono Mulyono Murni, Yetty Nana Nawasiah Nelyumna, Nelyumna Noor Hazlina Ahmad Novianti, Indana Jamila Nurcahyani Nurcahyani, Nurcahyani Nurmala Ahmar Nurul Hidayah Nurwijayanti Nuryani, Nanik Oktaviani , Silvi Malvina Oktrivina, Amelia Patty, Brigitte Liony Permana, Erwin Pitoyo, Bayu Seno Prinoti Prinoti Putri Puspa Alkotdriyah Putri, Putri Surya Permatasari Rafrini Amyulianthy Rafrini Amyulianthy Raharjo, Wilujeng Teguh Reskino, - Rida Ayu Priandari Riza Bahtiar Sulistyan Rizki Wijaya Rodiana Rodiana Rofiq Idris Rossalia, Kusila Meyrin Ruhaini Muda Ruhiyat, Endang Safinatunnayah, Zihan Ayu Safrudin Sailendra Saptaria, Lina Sari Nur Rahmi Sari, Lola Fitria Sela Sarmila Sela Sarmila Septyana Mubarakah Shalihah, Wardatus Shanti Lysandra Silalahi, Vincentius Marliando Siti Hamidah Solihin Solihin Sri Ambarwati Sri Widyastuti Subehan, Achmad Sujana, Aaliyah Putri Suratno Suratno Sustari Alamsyah Swarmilah Hariani Syahril Djaddang Syam, Ardiansyah Tamaulina Br Sembiring Tri Widyastuti Tri Widyastuti Tugiantro Tugiantoro Venny Venny Widya Aryanti Widya Aryanti, Widya Winaya Purwanti Winda Wulandari Winda Wulandari Yananto Mihadi Putra Yayan Hadijah Zamri Ahmad