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All Journal JURNAL BISNIS STRATEGI JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi Profesi Jurnal Dinamika Akuntansi Ekuitas: Jurnal Pendidikan Ekonomi Journal of Economics, Business, & Accountancy Ventura JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Pengabdian Pada Masyarakat Journal of Economic, Bussines and Accounting (COSTING) Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi CARADDE: Jurnal Pengabdian Kepada Masyarakat WIDYA LAKSANA ACCRUALS (Accounting Research Journal of Sutaatmadja) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Bisnis dan Akuntansi SULUH: Jurnal Abdimas Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Widya Akuntansi dan Keuangan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Ekonomi Indonesian Journal of Business Analytics (IJBA) Internet of Things and Artificial Intelligence Journal Akuntansi: Jurnal Riset Ilmu Akuntansi Al-Zayn: Jurnal Ilmu Sosial & Hukum Advances In Social Humanities Research Management Studies and Business Journal Ekuitas Jurnal Pnedidikan Ekonomi Journal of Social Work and Science Education Indonesian Journal of Innovation Multidisipliner Research Jurnal Ragam Pengabdian Proceeding of The International Conference on Economics, Accounting, and Taxation
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Does Financial Distress Delay Financial Reporting? The Moderating Role of Corporate Governance in Property and Real Estate Firms Anak Agung Putu Gede Bagus Arie Susandya; Anantawikrama Tungga Atmadja; I Made Pradana Adiputra; Desak Nyoman Sri Werastuti; Putu Sukma Kurniawan
Indonesian Journal of Business Analytics Vol. 6 No. 3 (2026): June 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v6i3.16603

Abstract

This study examines whether financial distress delays financial reporting and whether corporate governance moderates this relationship in Indonesian listed property and real estate firms. Financial reporting delay (FRD) is measured using audit report lag, defined as the number of days between the fiscal year-end and the date of the independent auditor’s report. A higher FRD value indicates longer reporting delay and lower financial reporting timeliness. Financial distress is measured using a dummy variable based on the modified Altman Z-Score classification, while corporate governance is measured using a Corporate Governance Index based on ASEAN Corporate Governance Scorecard dimensions. Using 216 firm-year observations from Indonesian listed property and real estate companies during 2022–2024, the study applies moderated regression analysis. The findings show that financial distress has a positive and significant effect on FRD, indicating that distressed firms experience longer reporting delays. Corporate Governance Index has a negative and significant effect on FRD, suggesting that stronger governance reduces reporting delay. Moreover, the interaction between financial distress and corporate governance is negative and significant, indicating that corporate governance weakens the delay effect of financial distress. These findings highlight the importance of governance quality in maintaining timely audited reporting under financial pressure.
Determinan Praktik Lingkungan, Sosial dan Tata Kelola (LST) Perusahaan Sektor Energi di Bursa Efek Indonesia Wicaksono, Yohanes Visantus; Adiputra, I Made Pradana; Musmini, Lucy Sri
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/5g3n4v15

Abstract

Penerapan praktik lingkungan, sosial, dan tata kelola (ESG) oleh perusahaan telah menjadi faktor penting dalam pengambilan keputusan investasi di era ini. Penelitian ini bertujuan untuk mengkaji pengaruh faktor-faktor penentu ESG perusahaan serta dampaknya terhadap nilai perusahaan. Sampel penelitian terdiri dari 25 perusahaan energi yang terdaftar di Bursa Efek Indonesia untuk periode 2022–2024, dengan menggunakan metode sampling purposif. Pengujian hipotesis dilakukan dengan menggunakan regresi data panel, dengan model efek acak. Hasil penelitian menunjukkan bahwa praktik ESG memiliki pengaruh positif terhadap nilai perusahaan. Pengambilan risiko dan siklus hidup perusahaan merupakan faktor penentu yang signifikan terhadap praktik ESG. Temuan ini penting mengingat rencana pemerintah Indonesia untuk mewajibkan peraturan penerapan ESG melalui revisi peraturan otoritas jasa keuangan.
Alokasi Biaya Aset Biologis Indukan dalam Perhitungan Harga Pokok Produksi Metode Full Costing Budidaya Koi Kadek Rian Saputra; I Made Pradana Adiputra; I Gede Nandra Hary Wiguna
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 3 (2026): Juli - September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i3.1674

Abstract

Usaha budidaya ikan koi memiliki potensi ekonomi yang tinggi, namun pengelolaan biaya produksinya masih sering dilakukan secara sederhana, sebagaimana ditemukan pada usaha budidaya ikan koi milik Komang Sudirpa di Dusun Jembong, Desa Ambengan, Kecamatan Sukasada, Kabupaten Buleleng, yang belum mengalokasikan biaya perolehan indukan sebagai aset biologis ke dalam perhitungan harga pokok produksi (HPP). Penelitian ini bertujuan untuk menganalisis alokasi biaya aset biologis indukan dalam perhitungan HPP menggunakan pendekatan full costing. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara mendalam, dan dokumentasi. Analisis dilakukan dengan mengidentifikasi komponen biaya produksi yang terdiri atas biaya bahan baku langsung, biaya tenaga kerja langsung, biaya overhead pabrik, serta biaya aset biologis indukan yang dialokasikan menggunakan pendekatan penyusutan dan pendekatan nilai wajar berdasarkan PSAK 69 Agrikultur. Hasil penelitian menunjukkan bahwa indukan ikan koi merupakan aset biologis produktif yang digunakan dalam beberapa siklus produksi sehingga biaya perolehannya perlu dialokasikan secara sistematis ke dalam biaya produksi. Perhitungan HPP menggunakan metode full costing menghasilkan nilai sebesar Rp10.987.000 per siklus dengan pendekatan penyusutan dan Rp8.903.667 per siklus dengan pendekatan nilai wajar, atau selisih Rp2.083.333. Pendekatan penyusutan dinilai lebih praktis untuk kepentingan alokasi biaya, sedangkan pendekatan nilai wajar lebih representatif terhadap karakteristik ikan koi sebagai appreciating asset. Penelitian ini memberikan referensi bagi pelaku usaha dalam mengelola biaya produksi dan memperlakukan aset biologis secara lebih tepat.
Invisible Sustainability: Decoupling ESG Sustainability Reporting from Tri Hita Karana Practices in Rural Banks in Bali I Putu Edy Arizona; Anantawikrama Tungga Atmadja; Lucy Sri Musmini; I Made Pradana Adiputra; I Gusti Ayu Purnamawati
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 3 No. 1 (2026): Proceeding of the International Conference on Economics, Accounting, and Taxati
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v3i1.212

Abstract

This study investigates the decoupling phenomenon between ESG (Environmental, Social, and Governance) sustainability reporting and communal Tri Hita Karana (THK) sustainability practices in a Rural Bank in Bali. Through Ethnographic Content Analysis (ECA) of official documents from BPR Luhur Damai covering 2023–2025, this study identifies that the Sustainability Report (SR), prepared strictly according to Financial Services Authority Regulation (POJK) 51/2017, does not incorporate substantial THK practices, namely banten (ceremonial offerings) Rp131.6 million, dana punia (religious donations) Rp8.5 million, and monthly banjar (communal community unit) contributions, producing a Hindu religious expenditure to formal Social and Environmental Responsibility (SER) ratio of 10:1. Drawing on the Institutional Logics perspective, this study identifies four decoupling mechanisms: (1) cognitive, namely THK as taken-for-granted, not perceived as “sustainability”; (2) administrative, namely departmental silos between Compliance and General Affairs; (3) template, namely POJK 51/2017 provides no space for local wisdom; and (4) capacity, namely limited Human Resources (HR) and institutional capacity. These findings lead to the concept of “invisible sustainability,” that is, real sustainability contributions that are invisible to conventional reporting frameworks, and “cultural accounting gap,” that is, the absence of accounting categories for local cultural-religious contributions. The theoretical contribution is demonstrating that decoupling in Global South contexts is not merely symbolic compliance but results from structural misalignment between transnational and communal logics that renders local sustainability contributions institutionally invisible.
Peran Paparan Media dalam Memoderasi Pengaruh Dewan Direksi Wanita dan Dewan Komisaris Independen terhadap Pengungkapan Emisi Karbon pada Perusahaan Sektor Energi Putu Gyan Kenanga Sukma Sari; Putu Sukma Kurniawan; I Made Pradana Adiputra
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3234

Abstract

This study aims to analyze the effect of female directors and independent commissioners on carbon emission disclosure, with media exposure acting as a moderating variable in energy sector companies in Indonesia. This research applies a quantitative approach using secondary data obtained from 28 companies during the 2021–2024 period, resulting in a total of 112 observations. The analysis method employed is panel data regression using Moderated Regression Analysis (MRA) to examine both direct and moderating effects among the variables. The findings reveal that female directors do not significantly affect carbon emission disclosure, whereas independent commissioners have a positive and significant influence on carbon emission disclosure practices. Furthermore, media exposure is unable to moderate the relationship between female directors and carbon emission disclosure. However, media exposure weakens the influence of independent commissioners on carbon emission disclosure. These findings indicate that external pressure through media attention does not always improve environmental transparency, but instead may encourage companies to prioritize corporate reputation management strategies rather than substantive environmental accountability and disclosure practices.
The Influence of Intangible Assets, Financial Flexibility, and Human Capital on Sustainable Growth with Green Innovation as a Moderator Putu Inten Citrawati Purna; Desak Nyoman Sri Werastuti; I Made Pradana Adiputra
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.v6i2.4735

Abstract

This study, titled "The Influence of Intangible Assets, Financial Flexibility, and Human Capital on Sustainable Growth with Green Innovation as a Moderator," aims to analyze the effects of intangible assets, financial flexibility, and human capital on sustainable growth within energy sector companies in Indonesia, with green innovation serving as a moderating variable. The research is driven by the challenges faced by the energy sector, such as climate change, resource scarcity, and the transition to renewable energy. A quantitative approach was applied, utilizing secondary data from financial reports of energy companies listed on the Indonesia Stock Exchange during the 2020–2023 period, analyzed using STATA software. The findings indicate that intangible assets have no significant effect on sustainable growth, whereas financial flexibility and human capital show positive and significant impacts. Additionally, green innovation strengthens the relationship between the three variables and sustainable growth. This research is expected to provide valuable insights for the development of sustainable business strategies in the energy sector.
Co-Authors ., A.A.Gede Rahadi Aprijana A.A.Gede Rahadi Aprijana . ADITHA, KADEK KRISNA Ak. S.E. Desak Nyoman Sri Werastuti . Ali Djamhuri Anak Agung Putu Gede Bagus Arie Susandya Ananta, Ida Bagus Putu Weda Anantawikrama Tungga Atmadja Anantawikrama Tungga Atmadja,SE,Ak.,M. . Ancella Anitawati Hermawan ANDRIADI, KOMANG DANDY Ari Surya Darmawan Arta, Putu Wahyu Permana Asih, Ginanthi Astawa, I Gede Putu Banu Ayu Komang Dewi Lestari . Ayu Priska Megayanti . Ayu Puspa Wirantari Bayu Darmika Candrasari, Kadek Ladyna Christian Denny Setiawan Darmika, Bayu Desak Nyoman Sri Werastuti, S.E., Ak. . Desak Putu Lani Mahadewi . Desak Putu Lani Mahadewi ., Desak Putu Lani Mahadewi Dewi, Luh Putu Debby Cinthya Dewi, Made Diah Chandra Dewi, Ni Luh Putri Honey Diota Prameswari Vijaya Dr. Edy Sujana,SE,Msi,AK . Dwi Martani Edy Sujana Eko Sudarmanto Elvin Ruswanda Yudistira Evy Drivayanti Kadek . Gayatri, Putu Anisa Gede Adi Yuniarta Gede Adi Yuniarta, SE.AK . Gede Herry Merta Primadana . Gede Oka Restu Pratama Gede Pranata . Gede Pranata ., Gede Pranata Ginanthi Asih Hasanah, Mas Onik Rif'atul Hidayatulloh, A.Nururrochman Hilda Rossieta I Desak Nyoman Tri Wandari . I Dewa Gede Anom Jambe Adnyana I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gede Agus Arya Adi Putra I Gede Nandra Hary Wiguna I Gusti Ayu Purnamawati I Kadek Arya Wibawa . I Ketut Ardy Prabhawa . I Komang Arya Kumara . I Made Bagas Wisnu Pamungkas . I Made Dwi Septiadi Suhendra . I Made Dwi Septiadi Suhendra ., I Made Dwi Septiadi Suhendra I Made Widi Hartawan I Made Widi Hartawan . I Nyoman Agus Tri Arnawa . I Nyoman Triantana Putra . I Putu Edy Arizona I Putu Eva Prasetya . I Putu Gede Diatmika I Putu Hendra Martadinata . I Wayan Putra Adnyana, I Wayan Putra Ida Bagus Putu Ery Supriadi . Imam Ghozali Jefry Wijaya . Juniari, Ni Luh K. Dian Rosita Dewi . K. Dian Rosita Dewi ., K. Dian Rosita Dewi Kadek Arin Prasasti . Kadek Ayu Pramita Dewi . Kadek Carlina Armeiwati . Kadek Evi Resita Dewi . Kadek Krisna Aditha Kadek Ladyna Candrasari Kadek Marlina Nalarreason . Kadek Rian Saputra Kadek Rilly Widhi Antari . Kadek Rindi Kadek Teni Rismawati . Kaswarina, Ni Ketut Nadia Keristina, Ni Made Deni Ketut Desi Trisna Hari Ketut Maharani Ketut Nala Hari Wardana Ketut Widiasa . Ketut Widiasa ., Ketut Widiasa Komang Budi Amanta . Komang Budi Amanta ., Komang Budi Amanta Komang Dedy Aldiana Komang Gede Suriani Suan Dewi . Komang Hendri Mastrianawati . Komang Marianti Komang Pariardi Arianti . Komang Sri Endrayani . Komang Sri Wirnipin . Komang Sri Wirnipin ., Komang Sri Wirnipin Komang Tri Yasrawan L Pt Dian Metta Sari . Lindawati Gani Lucy Sri Musmini Luh Ari Deanawati Luh Asih Utami Luh Gede Kusuma Dewi Luh Made Anggie Adnyaswari Luh Putu Debby Cinthya Dewi Luh Putu Sulastrini . Luh Widiari . Made Ary Meitriana Made Didik Apriadinata . Made Dwi Setiawan . Made Dwi Setiawan ., Made Dwi Setiawan Made Fandy Permana Putra . Made Herman Mahardika . Made Irwan Darmayuda . Megayanti, Riska Diah Murniasih, Ni Luh Gede Muttiwijaya, Gede Teguh Prasetya Nala Hari Wardana Ni Kadek Aris Adi Widiantari Ni Kadek Ary Meridianawati Ni Kadek Desi Dwiyantari . Ni Kadek Dewi Asih . Ni Kadek Dina Yanti Ni Kadek Elsa Tiari Ni Kadek Erni Apriantini . Ni Kadek Rina Primayoni . Ni Kadek Sinarwati Ni Ketut Alit Rusmadewi Parmad . Ni Ketut Budiasrini . Ni Ketut Budiasrini ., Ni Ketut Budiasrini Ni Ketut Nadia Kaswarina Ni Komang Evi Sugiani Ni Komang Irma Puspita Ni Komang Sumitariani Ni Komang Suryaningsih Ni Luh Eka Ari Artini . Ni Luh Gede Erni Sulindawati Ni Luh Ketut Jesi Asmarani . Ni Luh Nonik Tika Silviyani . Ni Luh Nora Widari . Ni Luh Putu Asri Damayanti . Ni Luh Putu Dita Silviani Ni Luh Putu Lindri Puspitasari . Ni Made Ary Widiastini Ni Made Yadnyawati Ap . Ni Made Yadnyawati Ap ., Ni Made Yadnyawati Ap Ni Md Ari Widyastuti . Ni Nyoman Perayati . Ni Putu Adinda Putri Gayatri Ni Putu Dian Ganesuari Dian Ni Putu Eka Ariantini Ni Putu Putri Pranayamti Utami Ni Putu Yogi Merta Maeka Sari . Ni Putu Yulia Paramitha Ni Wayan Della Praniti . Ni Wayan Sukerti Ni Wyn. Meilani Suwardani . Nyoman Ayu Wulan Trisna Dewi . Nyoman Mita Mahardini . Nyoman Trisna Herawati Oktajaya, Tri Paramitha, Ni Putu Yulia Pasek Aries Hendra Sidartha . Purna, Putu Inten Citrawati Purnama Sari Ni Luh Putu . PURWANTI PURWANTI Puspita, Ni Komang Irma Putra , I Gede Pawana Ngurah PUTRA, I GEDE WAHYU Putra, I Gusti Made Priyambhada putri, Ni Komang Sapta Putri Mertha Agustina Putu Adi Susanto . Putu Ayu Asrini . Putu Gyan Kenanga Sukma Sari Putu Indah Sonia Dewi Putu Indira Yunitasari . Putu Inten Citrawati Purna Putu Ratih Pratiwi . Putu Ryan Damayanti . Putu Sri Wahyuni Ayu Putu Sukma Kurniawan Putu Yunartha Pradnyana Putra Riana Dewi Kartika . Rika Dwipa Yaniari . Rika Dwipa Yaniari ., Rika Dwipa Yaniari Riska Diah Megayanti Rizqy Yoga Ramadhan Shara Widya Sidharta Utama Siti Komala . suar08 suardani Sulistyowati, Nur Wahyuning SUMITARIANI, NI KOMANG Supramajaya, I Dewa Gede Putra Suryaningsih, Ni Komang Sutoto, Agung Titus Silvi Sadewi Utami, Luh Asih Vidyaningsih, Pande Nyoman Trisna W. Gilang Premana Warmadewa, I Kadek Adi Ganes Wicaksono, Yohanes Visantus Widya, Shara Wiguna, I Gede Nandra Hari Wirantari, Ayu Puspa Yudiatmaja, Fridayana Yudiatmaja, Fridayana Yudistira, Elvin Ruswanda Yundari, Yundari Zendrato, Handani