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All Journal BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi Jurnal Info Sains : Informatika dan Sains International Journal of Economics, Social Science, Entrepreneurship and Technology (IJESET) SENTRI: Jurnal Riset Ilmiah JOEL: Journal of Educational and Language Research Journal of Economics and Business (JECOMBI) Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Ekonomi dan Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Bisnis dan Ekonomi Akuntansi: Jurnal Riset Ilmu Akuntansi Journal of Management and Innovation Entrepreneurship (JMIE) Baashima: Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Jurnal Greenation Ilmu Akuntansi Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia(JEAMI) Balance: Jurnal Akuntansi, Auditing, dan Keuangan Atestasi : Jurnal Ilmiah Akuntansi
Rely, Gilbert
Universitas Bhayangkara Jakarta Raya
Religion Aerospace Engineering Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Interpreting the Dynamics of Trust and Control in Management Accounting within Collaborative Work Settings Rely, Gilbert; Marjono, Marjono; Sudana , I Made; Harahap , Subur
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6191

Abstract

The dynamics between trust and control mechanisms in management accounting are becoming a strategic issue in modern organizations that rely on cross-functional collaboration, especially in the manufacturing sector that demands intensive coordination and accuracy of information between units. Tension and alignment between trust and control have the potential to determine the effectiveness of collaboration, but empirical evidence in the Indonesian context is still limited. This study aims to analyze the influence of trust and management control systems on collaborative performance in a collaborative work environment, as well as examine the role of the interaction between the two in strengthening or weakening the effectiveness of cooperation. As a complement to the quantitative approach, this study applies a comparative case study to several manufacturing companies in West Java to capture the variation in trust and control practices in the dynamics of collaboration between divisions. Using a survey of 150 employees from various departments and companies, data was collected through a structured questionnaire and analyzed using multiple linear regression and interaction tests to identify direct relationships and moderation effects between variables. The results showed that trust had a strong positive influence on collaborative performance, while formal control mechanisms provided a more moderate but still significant positive influence. In addition, participatory designed controls have been shown to strengthen the relationship between trust and collaborative performance, confirming that the two mechanisms can function complementarily. These findings conclude that the integration of trust and control based on management accounting is an important prerequisite for the effectiveness of collaboration in the modern organizational environment, as well as making a theoretical contribution to the management accounting literature and practical implications for the design of control systems that support interdivisional coordination.
Organizational Culture and Sustainability Reporting: The Mediating Effect of Management Commitment and Institutional Pressures Tresnawaty, Nia; Rely, Gilbert; Heru, Heru; Setiawan, Heri
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.4558

Abstract

Sustainability reporting has evolved into a strategic instrument in modern corporate accounting, reflecting organizations’ social and environmental responsibility to stakeholders. However, in developing countries, its implementation still encounters obstacles rooted in organizational culture values and norms that shape decision-making and ethical orientation. This study examines how organizational culture dimensions influence sustainability reporting through mediating variables, namely top management commitment and institutional pressures. The study involved 40 companies from Indonesia, Vietnam, the Philippines, and Malaysia, employing an explanatory quantitative approach with Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings indicate that clan and adhocracy cultures positively affect sustainability reporting quality, while market culture shows context-dependent effects influenced by competitive dynamics. In contrast, a hierarchical culture tends to hinder transparency in sustainability disclosures. This study contributes theoretically by expanding the understanding of organizational culture’s role in sustainability accounting practices and offers practical implications for companies in developing countries to strengthen internal cultures that promote accountability and long-term sustainability.
Co-Authors Achmad Fauzi Adi, Roni Agus Wijatmoko Alfito Rizky Apriliano Amalia, Alifia Aulia Pramesti Avista Yudha, Suchi Badewin Baiti, Nurul Bambang Prayogo Bambang Prayogo Bambang Prayogo, Bambang Beti Nurbaiti Desy Pri Cahaya Sibarani Dewi Ratnasari Diah Ayu Putri Rokhanah Dimas Aditia Dwi Kartika Elsa Natali Erric Wijaya, Erric Eva Yanis Lafione Fathiyah Alifah Fitriyani Harahap , Subur Harahap, Subur Hasioan Sianipar, Panata Bangar HERU Heru, Heru Imaniar, Nur Inayah Inas Raihanah, Salma Istianingsih Sastrodiharjo, Istianingsih Jihan Salsabilah Judijanto, Loso Maharani, Dea Manrejo, Sumarno Marjono Marjono Muhammad Esa Septian Muhsin MULYADI Nanin Pattingalloang Nia Tresnawaty Nila Sari, Pratiwi Novi Khoiriawati Nur Inayah Imaniar Nurhalisa, Icha Pangaribuan, David Pratiwi Nila Sari Prawesti, Endah Pujilestari, Khofidah Puspa Damayanti, Erika Putri Pratiwi, Oktaviani Rizka Amalia, Jihan ROOSGANDA ELIZABETH Rufi'i Rusmardiana, Ana Samuel, Indah Elychia Sari, Pratiwi Nila Sevtianti, Lola Serly Siahaan, Matdio Sudana , I Made Sumarno M, Sumarno M Tri Widyastuti Wastam Wahyu Hidayat Wastam Wahyu Hidayat