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All Journal Jurnal Reviu Akuntansi dan Keuangan Wahana Riset Akuntansi EL-MUHASABA Journal of Applied Finance & Accounting Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi Jurnal Kajian Akuntansi Jati: Jurnal Akuntansi Terapan Indonesia Kompartemen : Jurnal Ilmiah Akuntansi JEM17: Jurnal Ekonomi Manajemen JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Journal of Humanities and Social Studies Jurnal Aplikasi Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan Akuntansi : Jurnal Akuntansi Integratif JASF (Journal of Accounting and Strategic Finance) Al-Kharaj: Journal of Islamic Economic and Business Ilomata International Journal of Management Jurnal Akademi Akuntansi (JAA) Jurnal Inovasi Ekonomi Journal of Economic, Public, and Accounting (JEPA) Jurnal Akuntansi dan Keuangan Muhammadiyah Riau Accounting and Business Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ilomata International Journal of Management Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) International Journal of Engagement and Empowerment (IJE2) Akuntansi dan Teknologi Informasi Jurnal Akuntansi dan Keuangan (JAK) Akuntansi Bisnis & Manajemen (ABM) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Share: Jurnal Ekonomi dan Keuangan Islam Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Accounting and Finance Management (JAFM) Jurnal Magister Akuntansi Trisakti Jurnal Akuntansi Manado (JAIM) Enrichment: Journal of Multidisciplinary Research and Development IPSAR (International Public Sector Accounting Review) Kajian Akuntansi IIJSE Riset Akuntansi dan Keuangan Indonesia Journal Of Economic Sciences (Ekuisci) Akurasi E-Jurnal Akuntansi
Driana Leniwati
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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A COMPARATIVE ANALYSIS OF PUBLIC SECTOR AUDITING: THE GAMBIA AND INDONESIA Drammeh, Lamin K; Malik, Nazaruddin; Leniwati, Driana
Journal of Applied Finance and Accounting Vol. 12 No. 1 (2025): Publish on June 2025
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v12i1.13316

Abstract

This study offers a comparative analysis of public sector auditing in The Gambia and Indonesia, focusing on how centralised versus decentralised governance structures influence audit effectiveness. A qualitative comparative case study approach was applied, using semi- structured interviews with audit professionals and document analysis of national audit laws, reports, and international standards. Data were analysed thematically to uncover patterns related to political interference, resource limitations, technological constraints and institutional capacity. Key findings indicate that The Gambia’s centralised system suffers from limited audit independence, weak legal protections, and poor documentation practices. In contrast, Indonesia’s decentralised structure results in inconsistent standards, regional technology gaps, and uneven training access. Both countries experience political interference and inadequate professional development, which undermine audit quality. The research contributes to the literature by linking governance structure to audit effectiveness and institutional transparency. It offers practical implications for policymakers, including the need for legal reforms, investment in digital infrastructure, improved public engagement, and standardised training programs. These findings support governance reforms aimed at strengthening accountability and sustainable development in emerging economies.
Penerapan Green Accounting Berbasis Tri Hita Karana Pada Perusahaan Sanken Parwati, Khofifah Indah; Leniwati, Driana; Wahyuni, Endang Dwi; Juanda, Ahmad
Juara: Jurnal Riset Akuntansi Vol. 15 No. 1 (2025): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v15i1.9843

Abstract

This study aimed to determine whether the company applied green accounting principles based on Tri Hita Karana values at Sanken Company, East Denpasar, Bali. Using an interpretive paradigm, this study analyzed the application through a case study approach. Data were obtained through in-depth interviews with the accounting department as key informants. A snowball sampling method was used to add more informants. The interview results were grouped, and data reduction was carried out before analysis and drawing conclusions or verifications. Triangulation was also conducted using different questioning techniques to ensure the validity of the data, involving employees and the surrounding community as additional informants. By applying the triangulation technique, the researcher was confident in the validity of the collected data. The findings revealed that green accounting was interpreted as Parahyangan (God), Pawongan (Humans), and Palemahan (Environment). Empirically, in a broader sense, green accounting was not only understood as an environmental financial concept but also as a way to build relationships with the community and maintain faith in God through environmental preservation.
Understanding Tax Avoidance on Bank Debts Reviewed from the Letter An Nisa 29 Alan Januar Ahmed; Leniwati, Driana; Juanda, Ahmad
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i2.6802

Abstract

Purpose: This study aims to analyze tax avoidance on bank debts reviewed from the letter An Nisa 29 by paying attention to Islamic business ethics and the perspective of the letter An-Nisa verse 29. Method: This study uses a qualitative approach with the type of library research. The data collection techniques used in this study are non-participant observation, interviews, and libraries. Data are analyzed using data reduction, data presentation, and drawing conclusions. Results: The main principles in Islamic business ethics that are contrary to tax avoidance include the principle of honesty, the principle of awareness of social significance in business activities, the principle of justice, the principle of good intentions, and the principle of trust. Thus it is clear that tax avoidance which is part of a vicious circle is prohibited in Islam. Based on Surah An-Nisa verse 29 there are four main points of discussion that can be developed to see tax avoidance activities on bank debt. The four points are wealth, false path, mutual consent, and do not kill yourselves. Implications: This research provides implications for accounting science, especially regarding the analysis of tax avoidance on bank debt as reviewed from the letter An Nisa 29. Novelty: This study focuses on the analysis of tax avoidance on bank debt reviewed from the letter An Nisa 29 with indicators of Islamic business ethics, namely the principle of honesty, the principle of awareness of social significance in business activities, the principle of justice, the principle of good intentions, and the principle of trust. Then integrated into the review of the letter An-Nisa verse 29 there are four main points of discussion, namely wealth, the wrong path, mutual consent, and do not kill yourselves.
Digitalization of Accounting: Accountant Profession in Facing Challenges of Era 5.0 Syamsiyah, Khoirun Nisa'; Leniwati, Driana; Affan, Muhammad Wildan
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 2 (2024): JASF (Journal of Accounting and Strategic Finance) - December 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i2.444

Abstract

This study aims to determine how the accounting profession responds to the issue of digitalization. This study uses a qualitative research method with a case study design. Data collection was conducted through interviews at one of the Public Accounting Firms in Malang. The findings in this study are concerned about client data leaks that affect trust in digital systems, especially in the use of Audit Tools and Linked Archive System (ATLAS) in their work, significant benefits in the efficiency and accuracy of accounting work through the use of technology, and threats to the accounting profession due to automation and the increasing risk of cybercrime. The results of this study itself offer strategic insights into dealing with changes in the landscape of the accounting profession, including strengthening data security, adapting skills, and developing policies that support digital transformation.
Accrual-Based Accountability Of Budgeting Realization Report In A Government Institution Setiawan, Eko; Juanda, Ahmad; Leniwati, Driana
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 2 (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i2.12502

Abstract

Government agencies are the primary target for achieving this. Essentially, every aspiration, particularly those related to material or financial matters, will be crucial in the implementation of good governance. This research aims to understand its application related to the theory of new institutional analysis. Methods, Data collection techniques include interviews and observation methods. This interview is used as a data collection technique when the researcher wants to conduct a preliminary study to identify a problem that requires further investigation. The object of this research is the Megang Sakti District Office in Musi Rawas Regency. Result. Due to the insistence on legal products, it is encouraged to make changes in information technology. The phenomenon that occurs indicates the presence of special symptoms, namely coercive isomorphism and normative isomorphism. This can pose challenges such as the need for resources and technology systems, requiring changes to accounting systems, staff training, and investment in supporting accounting software. The complexity of Transaction Management requires significant changes in the process of recording transactions and making adjustment journals. Implementation. Implementation of accrual-based accountability and government institutions
Carbon Offset: A Sustainable Green Mining Industry from the Triple Bottom Line Perspective Widiarto, Rikha; Juanda, Ahmad; Leniwati, Driana
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.4913

Abstract

This study aims to develop a sustainable green mining model based on the Triple Bottom Line (TBL) framework, emphasizing that coal mining companies must not only focus on economic efficiency but also on reducing carbon emissions through natural-based offsets and social-environmental contributions. By using a qualitative case study approach on coal mining companies in Indonesia, this research highlights the urgency of integrating green practices into mining operations to address ecological damage and improve corporate sustainability reporting. This study employed a qualitative case study approach on a coal mining company group in Indonesia, involving eight key informants across various departments, utilizing participant observation, in-depth interviews, and document analysis, with data analyzed through reduction, linkage to the triple bottom line theory, and triangulation to ensure validity. This study concludes that green mining, when viewed through the triple bottom line lens economic, environmental, and social is an urgent and essential strategy for sustainable mining operations. Carbon offset mechanisms, such as nature-based solutions and carbon trading, along with green accounting and sustainability reporting, play a crucial role in reducing environmental impact and increasing corporate accountability. Supported by government regulations, these practices not only mitigate climate change but also offer long-term economic benefits and social value. It is recommended that mining companies adopt comprehensive green mining practices by integrating carbon offset strategies into long-term business models, supported by refined government regulations, enhanced stakeholder competencies through academic and professional training, further research on carbon offset impacts, and strong public-private collaboration to accelerate the transition toward a sustainable green mining industry.
INTEGRATION OF TECHNOLOGY-BASED INTERNAL CONTROL SYSTEMS TO MINIMIZE THE RISK OF BAD DEBTS IN MICRO CREDIT PROGRAMS Permata, Rr Fatmasari Muliawati; Juanda, Ahmad; Leniwati, Driana
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.689

Abstract

This study aims to conduct an in-depth analysis of integrating technology-based internal control systems to minimise the risk of bad debts in micro credit programs. This study is a qualitative case study at Bank X, as it is one of the state-owned banks with the highest disbursement of micro credit loans in Indonesia. Data collection techniques included in-depth interviews, participatory observation, documentation, and literature review, which were analysed through the reduction stages, data display, and conclusion. The research results indicate that using technology in Bank X's monitoring and evaluation system has significantly impacted the effectiveness of managing the bad debt risk. Technology enables real-time monitoring processes, accelerates claim submissions and verifications, and enhances the accuracy of the data required for decision-making processes. Challenges in technology implementation include inter-institutional system integration and customer digital literacy issues. Continued efforts to strengthen the internal control system through digitalisation maintain the quality of credit disbursement and demonstrate readiness to address the risks inherent in national-scale productive financing programs. Further research could be conducted at multiple research sites to identify differences between entities that have implemented technology and those that have not. This study contributes to filling a gap in research that examines the practical integration of technology in bank internal control to lower the risk of bad debts.
Analisis Kinerja Sosial PT Garuda Indonesia Tbk Berbasis Laporan Berkelanjutan 2024 (Analysis of PT Garuda Indonesia Tbk's Social Performance Based on the 2024 Sustainable Report) Az Zahrah, Ulfah Syu’latul; Hayati, Risalatul; Leniwati, Driana
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 02 (2025): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i02.1702

Abstract

This study aims to analyze the social performance of PT Garuda Indonesia Tbk in its 2024 sustainability report, with a focus on the fulfillment and protection of human rights. It uses a Systematic Literature Review with content analysis of the report. Data were collected through documentation and analyzed using data reduction, narrative presentation, and conclusion drawing. The findings show major social transformation through the Respectful Workplace Policy, promoting zero tolerance for discrimination and harassment. The company also provides occupational health services and inclusive training to ensure equality. Its commitment to human rights is reflected in support for freedom of association and inclusive recruitment, including people with disabilities. The study affirms the relevance of stakeholder and legitimacy theories in sustainability reporting. In terms of policy, it recommends improving human rights disclosures in state-owned enterprises. The novelty lies in its post-crisis evaluation of human rights-based practices and Garuda Indonesia’s gold rating achievement in ASTRAT 2024.
Analisis Kinerja Sosial PT Garuda Indonesia Tbk Berbasis Laporan Berkelanjutan 2024 (Analysis of PT Garuda Indonesia Tbk's Social Performance Based on the 2024 Sustainable Report) Az Zahrah, Ulfah Syu'latul; Hayati, Risalatul; Leniwati, Driana
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 2 (2025): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i2.1600

Abstract

This study aims to analyze the social performance of PT Garuda Indonesia Tbk in its 2024 sustainability report, with a focus on the fulfillment and protection of human rights. It uses a Systematic Literature Review with content analysis of the report. Data were collected through documentation and analyzed using data reduction, narrative presentation, and conclusion drawing. The findings show major social transformation through the Respectful Workplace Policy, promoting zero tolerance for discrimination and harassment. The company also provides occupational health services and inclusive training to ensure equality. Its commitment to human rights is reflected in support for freedom of association and inclusive recruitment, including people with disabilities. The study affirms the relevance of stakeholder and legitimacy theories in sustainability reporting. In terms of policy, it recommends improving human rights disclosures in state-owned enterprises. The novelty lies in its post-crisis evaluation of human rights-based practices and Garuda Indonesia’s gold rating achievement in ASTRAT 2024.
Supervision and Control of Regional Assets at the Regional Asset and Financial Management Agency of City X, East Java: A Perspective of the Characteristics of Good Practice Hago, Afdholifah Ainunia; Kholmi, Masiyah; Leniwati, Driana
Ilomata International Journal of Management Vol. 6 No. 4 (2025): October 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i4.1874

Abstract

Despite having received twelve consecutive unqualified audit opinions (WTP), the supervision and control of regional assets (Barang Milik Daerah/BMD) in City X, East Java, still face significant challenges, including undocumented assets and weak legal safeguards. These issues highlight a persistent gap between formal compliance and effective asset governance, a condition also found in previous studies across Indonesia. Unlike earlier research that primarily focused on regulatory adherence, this study applies the internationally recognized good practice framework to evaluate asset management in a localized Indonesian context. Through a qualitative case study of BPKAD City X, particularly its Subdivision for Supervision and Control, data were collected via semi-structured interviews and document analysis, then analyzed using Miles & Huberman’s interactive model. The findings reveal that while practices such as asset recording, digitization, transparency, and training are being implemented, strategic tools like the Strategic Asset Management Plan (SAMP), Life Cycle Costing (LCC), and multi-year planning remain underutilized. This study not only fills a gap in the literature by introducing a structured, internationally informed framework to the Indonesian local governance context but also contributes to ongoing discussions on public sector reform, offering insights into how institutional capacity and administrative culture influence the implementation of good practices in decentralized asset management.
Co-Authors Adi Maulana, Bimo Adi Prasetyo Agung Muhammadiyah Prasetyo N.W Agung Prasetyo NW Agustin Dwi Haryanti Ahmad Juanda Ahmad Waluya Jati Aisyah, Aliya Nur Alan Januar Ahmed Annida Utami Putri Aviani Widyastuti Aviani Widyastuti Az Zahrah, Ulfah Syu'latul Az Zahrah, Ulfah Syu’latul Bambang Haryadi Catrin, Caterina Aruli Iskandar Darti Djuharni Deviandini, Ellisa Dhaniel Syam Dinar Ary Kartikasari Dita Suci Permatasari Drammeh, Lamin K Dwi Nur Fitriah Dwi Wahyuni, Endang Eko Ganis Sukoharsono Eko Setiawan Endang Dwi Wahyuni Endang Dwi Wahyuni Endang Dwi Wahyuni Endang Dwi Wahyuni Erna Retno Rahadjeng Fahmi Dwi Mawardi Farah Fauziah Fatchullah Reza Siswanto fauzi, muchlis Firmansyah Firmansyah Firmansyah Firnanda Kasih Mulia Fitriani, Nopita Hago, Afdholifah Ainunia Hamdani, Helmi Difa Hanif Mauludin Hayati, Risalatul Hosnan, Ali Husna Bahakhiri Ihyaul Ulum Imagoro, Stevanus Dewangga Giovani Vernon Indahyani, Wiwit Siska Jannah, Fitriyahtul Jauhari, Irmawati Juanda, Achmad Juanda, Ahamd Juwita Nur Radeana Khaqimah, Millatul Lilik Purwanti Mardjun, Joya Thasya Ikrimah Masiyah Kholmi Maulida, Dewi Nur Merlina Maulida Mudrifah, Mudrifah Muhammad Muhammad Muhammad Wildan Affan Mulia, Firnanda Kasih Nazaruddin Malik Neyla Salsabila Novitasari Agus Saputri Pamungkas, Wisnu Parwati, Khofifah Indah Permata, Rr Fatmasari Muliawati Pradio Rachmad Brilyan Pua Uda, Atikah Indawati Rahayu, Mellysia Dwi Riko Agus Pramono Riska Harventy Sagina, Debby Mutiara Setu Setyawan Sholana, Rafli Sindy, Winni Siti Atikah Siti Rohani Sonhaji Sonhaji Sri Wahjuni Latifah Sri Wahyuni Sukma, Vega Melati Syamsiyah, Khoirun Nisa' Tri Wahyu Oktavendi Tri Wahyu Oktavendi Tumirin udin , Bahrul Ulum Wardani, Isma Wiasti, Ika Wiasti, Ika Anggie Wicaksono, Agung Prasetyo Nugroho Widiarto, Rikha Wiharta Dewananda Wijaya, Almaira Oktavia Yeney Widya Prihatiningtias Yuaninda, Naila Putri