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All Journal Jurnal Mirai Management AkMen JURNAL ILMIAH Patria Artha Journal of Accounting Dan Financial Reporting YUME : Journal of Management Jurnal Edueco Jurnal Akuntansi Kompetif Journal of Economic, Public, and Accounting (JEPA) Tangible Journal Islamic Accounting and Finance Review J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Paradoks : Jurnal Ilmu Ekonomi Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat
Risa Rukmana
Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Neuroscience Social Sciences Other

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RESPON PASAR TERHADAP PENGUNGKAPAN AKUNTANSI: TINJAUAN LITERATUR SISTEMATIS GLOBAL Muflikhah, Itsna; Rukmana, Risa
ISAFIR: Islamic Accounting and Finance Review Vol 7 No 1 (2026): Volume 7 (1) June 2026
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v7i1.68543

Abstract

This systematic literature review (SLR) examines how capital markets respond to accounting disclosures globally, analysing 39 open access Scopus indexed articles (2016–2026) via the PRISMA 2020 protocol. Three analytical dimensions are investigated: (1) institutional context developed versus emerging markets; (2) disclosure type mandatory versus voluntary; and (3) dominant methodology. Findings show that value relevance models (Ohlson) and event study methods dominate the literature. Developed market firms exhibit stronger disclosure price relationships than emerging market counterparts, where concentrated ownership and weak governance attenuate information transmission. Voluntary sustainability and CSR disclosures produce heterogeneous market reactions contingent on disclosure quality and credibility. Governance mechanisms, information asymmetry, and regulatory environment are identified as critical moderators. The review synthesises global evidence, identifies research gaps, and provides a roadmap for future inquiry in developing country contexts.
Tinjauan Literatur : Praktik Akuntansi Biru dalam Pengelolaan Karbon Pesisisr di Indonesia dan Malaysia Rukmana, Risa; Muflikhah, Itsna
ISAFIR: Islamic Accounting and Finance Review Vol 7 No 1 (2026): Volume 7 (1) June 2026
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v7i1.68591

Abstract

Increasingly intense climate change has made blue carbon ecosystems increasingly important in carbon management strategies worldwide. The purpose of this systematic literature review is to combine theoretical and empirical studies on blue accounting practices in coastal carbon management in Malaysia and Indonesia. The study uses the PRISMA approach to identify factors that support and hinder the implementation of blue accounting, evaluate the effectiveness of various methodologies, and examine how carbon management practices in coastal ecosystems interact with socio-economic, environmental, and policy factors. Four key themes emerge from the review: conceptualization and blue accounting frameworks; technical and methodological approaches; integration of institutions, policies, and governance; and economic valuation and market-based tools. The results indicate that Indonesia and Malaysia have significant coastal carbon potential. This study contributes to the development of a more practical, relevant, and comparative blue accounting framework for coastal ecosystem management policies in Southeast Asia.
Co-Authors A. Mulia Saleh A. Rahman, Fatmawati Afriyani Afriyani Dewi ANGGRAENI Dwi Marlina Wijayanti Fera Aprilia Frisky Jeremy Kasingku Haedar, Nurfatwa Hardiyanto Jauhari, Yustika Khaeruddin, Faizah Muflikhah, Itsna Nurhidayah Nurlaila Hasmi Rahayu Alkam Ramlah Ramlah Rani, Ananda Raodahtul Jannah Raodatul Jannah Roby Aditiya Saleh, Andi Mulia Seppa, Yusi Irensi Shakila Julia Rahayu St. Ramlah Suriani Tenri Mangindara, A Wijayanti, Dwi Marlina