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All Journal Jurnal Reviu Akuntansi dan Keuangan MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Minds: Manajemen Ide dan Inspirasi The International Journal of Accounting and Business Society Jurnal Ilmiah Ekonomi Islam Economica: Jurnal Ekonomi Islam Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Syntax Literate: Jurnal Ilmiah Indonesia JRMSI - Jurnal Riset Manajemen Sains Indonesia Jurnal Ilmiah Wahana Akuntansi Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Owner : Riset dan Jurnal Akuntansi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Manajemen Strategi dan Aplikasi Bisnis Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi @is The Best [Accounting Information System & Information Technology Business Enterprise] AKURASI: Jurnal Riset Akuntansi dan Keuangan SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Journal of Economics and Business Aseanomics Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat JURNAL AKUNTANSI Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Kordinat : Jurnal Komunikasi antar Perguruan Tinggi Agama Islam Jurnal Akuntansi dan Governance International Journal of Social Science Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi juremi: jurnal riset ekonomi Journal of Financial and Behavioural Accounting Akuntansi'45 Sustainable : Jurnal Akuntansi EKONOMIKA45 JAMANTA Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi dan Ekonomi Bisnis Indonesian Journal of Business, Accounting and Management PROGRESIF DINAMIKA ILMU: Jurnal Pendidikan Akuntansiku Indonesian Journal of Applied Accounting and Finance Jurnal Riset Perbankan, Manajemen dan Akuntansi Publikasi Riset Mahasiswa Akuntansi Media Bina Ilmiah Jurnal Riset Manajemen dan Bisnis Journal of Accounting, Management and Economics Research Journal of Artificial Intelligence and Digital Business Balance : Media Informasi Akuntansi dan Keuangan Madani: Multidisciplinary Scientific Journal ELIGIBLE : Journal of Social Sciences Research of Accounting and Governance AMMA : Jurnal Pengabdian Masyarakat Research of Finance and Banking Entrepreneurship and Community Development Jurnal Akuntansi dan Keuangan Islam (JAKIs) Jurnal Accounting Information System (AIMS) Advances: Jurnal Ekonomi & Bisnis Taxation and Public Finance Economics & Islamic Finance Journal Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Akurasi Atestasi : Jurnal Ilmiah Akuntansi Journal of Business and Information System IJMRI Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
Rimi Gusliana Mais
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
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Mengukur Transparansi Pelaporan Segmen Usaha pada Industri Barang Konsumsi: Kepatuhan terhadap PSAK 5 Aisha Candra Dewi; Mais, Rimi Gusliana
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 2 (2025): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i2.15098

Abstract

Companies that are diversified in Indonesia and have been registered on the IDX or have gone public are required to prepare consolidated financial reports and report the company's segment finances. Segment financial reports are an important part of a company's financial reports, especially for entities that have various business lines or operate in various geographic areas. This research aims to analyze segments according to the ten percent test of income, profit and loss and assets in the 2022-2023 PT Unilever Tbk Annual Report. This research uses qualitative methods with secondary data and data analysis techniques. The results of this research show that all segments at PT Unilever Tbk comply with the provisions of PSAK 5. Even though each segment experiences a decrease or increase per year. PT Unilever's compliance with PSAK 5 strengthens the transparency of segment financial reports for investors and regulators, although performance fluctuations between segments require management vigilance. Academically, this finding forms the foundation for further studies on the dynamics of segment reporting in diversified companies, especially regarding the impact of business volatility on accounting standards compliance.
Analisis Digitalisasi Perpajakan Dalam Meningkatkan Kepatuhan Wajib Pajak; Systematic Literature Review Sitio, Maha Pradana; Hendarto, Deny Tri; Hudi, Norman Alam; Sunarsih, Uun; Mais, Rimi Gusliana
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i12.63261

Abstract

Digital transformation in the tax system is a strategic step by the government to improve taxpayer compliance. This study aims to analyze the effect of tax digitalization on improving taxpayer compliance through the Systematic Literature Review (SLR) approach. The study was conducted on 13 scientific articles published in the period 2023–2025, data obtained from the garuda.kemdikbud.go.id database and using the Charting the Field approach. The results of the study indicate that tax digitalization has a positive effect on improving taxpayer compliance. The main factors influencing taxpayer compliance are the level of digital literacy, the reliability of information technology infrastructure, and socialization and assistance provided by the Directorate General of Taxes (D). This study provides a theoretical contribution by strengthening understanding based on the Theory of Planned Behavior and Self Assessment System in tax compliance, and offers practical implications for policy makers to develop a more inclusive, responsive, and sustainable tax system in the era of digital transformation.
Analisis penerapan IFRS S1 pada sustainability reporting PT Dharma Satya Nusantara Tbk tahun 2024 Khairunisa, Nabila; Komalasari, Nistianti; Apriliasti, Tiftalief Sapta; Mais, Rimi Gusliana
Akuntansiku Vol 4 No 4 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v4i4.1557

Abstract

Penelitian ini menganalisis penerapan IFRS S1 (International Financial Reporting Standards Sustainability Disclosure Standards 1) pada Sustainability Reporting PT Dharma Satya Nusantara Tbk (DSNG) tahun 2024, dengan menekankan aspek ESG (Environmental, Social, and Governance). IFRS S1 yang diterbitkan oleh International Sustainability Standards Board (ISSB) pada Juni 2023, mengintegrasikan kerangka kerja dari Task Force on Climate-related Financial Disclosures (TCFD), yaitu inisiatif global yang memandu perusahaan untuk mengungkapkan informasi terkait tata kelola, strategi, manajemen risiko, serta metrik dan target dalam menghadapi risiko iklim. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan metode studi kasus dan analisis literatur dari laporan keberlanjutan DSNG tahun 2024. Hasil analisis menunjukkan bahwa DSNG telah menunjukkan komitmen terhadap pelaporan keberlanjutan, seperti pengungkapan emisi, pengelolaan sumber daya alam, dan struktur tata kelola keberlanjutan. Namun, masih terdapat kekurangan dalam transparansi data kuantitatif, pelaporan terpisah untuk emisi GRK Scope 1-3, serta integrasi risiko keuangan dari ESG. Studi ini diharapkan menjadi referensi dalam penguatan praktik pelaporan keberlanjutan sesuai standar global.          
Akuntabilitas Dana Lingkungan Hidup Indonesia: Studi Kasus pada Program Dana Bergulir Sektor Kehutanan Mais, Rimi Gusliana; Baya, Hindar
Jurnal Akuntansi Vol 14 No 2 (2025): Agustus 2025 - Januari 2026
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v14i2.1523

Abstract

This study examines accountability mechanisms within the Indonesian Environment Fund (IEF) using a qualitative case study approach. It analyzes institutional practices, financial governance structures, and key challenges in managing environmental funds, with particular emphasis on the revolving fund program for forestry enterprises. The findings indicate that IEF demonstrates strong institutional commitment to accountability through the internalization of “ECO CARES” values, supported by a multi-tiered governance framework that includes the Internal Audit Unit, Supervisory Board, Audit Committee, and oversight from the Directorate General of Treasury, complemented by layered audits and disclosure mechanisms. Despite these strengths, several limitations persist. Fragmented information systems, semi-manual processes, slow digitalization, and persistent non-performing loans hinder transparency, real-time monitoring, and effective fund management. Addressing these issues requires integrated digital systems, enhanced credit risk management, capacity building, and strengthened internal and external oversight, particularly through empowering the Internal Audit Unit (SPI). The study contributes to the discourse on climate finance accountability in the public sector and offers policy insights for strengthening environmental fund governance under the Public Service Agency (PSA) model, with particular relevance for developing countries such as Indonesia.
Merekonstruksi Corporate Spiritual Responsibility (CSpR): Kerangka Al-Qur'an dari Surah Al-Ma'idah dalam Tata Kelola Sekolah Islam Munir, Munir; Mais, Rimi Gusliana
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 9 No 1 (2026): Artikel Riset Januari 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i1.2539

Abstract

Penelitian ini bertujuan untuk mengeksplorasi penerapan Corporate Spiritual Responsibility (CSpR) di SMP Plus Al-Hikmah, Bekasi melalui perspektif Al-Qur’an, khususnya Surah Al-Ma’idah ayat 2, 8, 12, 32, dan 48. Penelitian ini menggunakan pendekatan kualitatif dengan paradigma interpretatif. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi dengan melibatkan informan yang terdiri dari kepala sekolah, komite sekolah, staf administrasi, wakil kepala sekolah, guru, serta pengurus OSIS. Hasil penelitian menunjukkan bahwa terdapat enam nilai CSpR yang relevan berdasarkan Surah Al-Ma’idah ayat 2, 8, 12, 32, dan 48, yaitu ta’awun (tolong-menolong dalam kebaikan), larangan saling menolong dalam dosa dan permusuhan, fastabiqul khairat (berlomba-lomba dalam kebaikan), menjadikan Al-Qur’an sebagai pedoman, menegakkan keadilan tanpa diskriminasi, serta menjaga dan memuliakan kehidupan sesama manusia. Temuan lapangan menunjukkan bahwa SMP Plus Al-Hikmah telah menerapkan lima dari enam nilai tersebut secara konsisten melalui kegiatan sosial dan spiritual yang terintegrasi dalam budaya sekolah. Namun, penerapan prinsip larangan tolong-menolong dalam dosa dan permusuhan masih memerlukan penguatan karena masih ditemukan perundungan verbal antar siswa. Penelitian ini berkontribusi dengan mengembangkan model CSpR sebagai bentuk perluasan teori CSR spiritual berbasis nilai Qurani ynag bersumber dari Surah Al-Ma’idah yang diharapkan dapat menjadi pedoman bagi sekolah Islam dalam mengintegrasikan tanggung jawab sosial dan spiritual secara lebih komprehensif dan berkelanjutan.
Analysis Of Financial Statements Of Company Operating Segments In Accordance With PSAK 108 At PT Mayora Indah Tbk And Its Subsidiaries Nur Miftahul Janah; Mutiara Rahmanisa; Ulfa Wati; Emanuel Bria; Rimi Gusliana Mais
International Journal of Multidisciplinary Research and Innovation Vol. 1 No. 2 (2025): Vol 1 no 2 December 2025
Publisher : Badan Usaha Milik Desa Berkaho Pungpungan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64084/ijmri.v1i2.92

Abstract

This study aims to analyze the application of Financial Accounting Standards (PSAK) No. 108 regarding the reporting of operating segments at PT Mayora Indah Tbk and its subsidiaries for the period 2023–2024. The research method used is descriptive qualitative, with data analysis techniques that include a 10% test on segment revenue, profit/loss, and assets. The results of this test show that two main segments packaged processed foods and packaged processed beverages meet the 10% threshold and are therefore required to be reported as operating segments. Conversely, the financial services segment did not meet the reporting criteria due to its contribution being below the materiality threshold set in PSAK 108. These findings suggest that the implementation of PSAK 108 at PT Mayora Indah Tbk is generally good but not fully effective, particularly in terms of the disclosure of insignificant segments. Although the company has largely adhered to segment reporting requirements, it still faces challenges in providing full transparency regarding smaller segments that do not have a significant impact on overall financial performance. This study is expected to serve as a useful reference for companies and stakeholders in Indonesia, guiding them to improve compliance with segment financial reporting standards. Additionally, the research highlights the importance of accurately applying materiality thresholds and ensuring that segment disclosures align with actual business activities. By improving segment reporting practices, companies can achieve more transparent and accountable financial reporting, which will ultimately enhance the decision-making process for stakeholders and foster greater trust in the company’s financial management.
Co-Authors Abdul Kadir Abu Abu, Abdul Kadir Achmad Jaelani Achmad, Aisah Achmadi Achmadi Adie Tirtakusuma Aeniyatul Muhaqiyah Agita Prima Istiqorul Agus Prasetyo Agus Prasetyo Agustina, Mia Ainun Komala Indah Ainun Komala Indah Aisha Candra Dewi Aji Dedi Mulawarman Aldina, Nabiilah Alifiani, Tika Allifia, Athaya Almurni, Siti Anggi Windu Safitri Ani Cahyadi Anisa Defi Julia Anisa Dwi Nurfajriah Anisya Dwi Fazriani Annisa Nurislami Annurria, Wanti Anselmus Rufus Kodu Apandi, Sukma Apriliasti, Tiftalief Sapta Aski Khoirunnisa Aulia Fuad Rahman Ayu, Arsukma Banowati, Anggun Putri Baya, Hindar Burda, Agustian Chandra, Rama Dahlifah, Dahlifah Damayanti, Defi Danny Syachreza Dea Maharani Dean Salomo Kumenaung Destiana, Aulia Destiana Desy Amaliati Setiawan Dewi Patmaningsih Dewi, Aisha Candra Dewi, Chintania Eka P Dhewi, Deasyanti Aryani Dika Fuji Okta Dwi Tiara Putri Edy Sarwono Eko Ganis Sukoharsono Elin Tri Budiyani Emanuel Bria Engkur Engkur Erita Oktasari Fachri, Muhammad Ridwan Fadlan Nuari Fajriana Ramadhanty Fajriati, Feti Fanisyah Maliki Faruqi, Faris Fathurrochman, Galih Fatikahsari, Inayah Fatiria, Mia Firman Hidayat Fitri Marlistiara Sutra Fransiska Aprilia Galih, Aufi Sekar Gatot Prabantoro Gustiawan, Deni Guvra, Hanifah Ellia Handoko Sakti, Sri Harimurti Wulandjani Harry Indradjit Soeharjono Hasan Hasan Hasanah, Alfiatul Hastuti, Dian Dwi Hasugian, Hotbin Hayuningtyas, Roro Hendarto, Deny Tri Hendra, Lim Hendrawati Hendryadi Hendryadi Henny Rahayu Heri Heri, Heri Hibaturrachman, Muhammad Fakhri Hotbin Hasugian Hotmavica Natalia Hudi, Norman Alam Iman S. Suriawinata Iman Sofian Suriawinata Imelda Aprileny Indah, Ainun Komala Irani, Julia Iswandi Jihan Alfadila Joko Bagio Santoso Juliono, Sigit Karlena, Neni Kawung, Goerge M.V. Khairunisa, Nabila khusnul khotimah Kirioma, Rosalinda Komalasari, Nistianti Krisdayanti, Septhia Ayu Kuncoro, David Sri Kurniawan, Rachmad Risqy Kusnoto, Margi Astatanu Lestari Lestari Lini Palindri Lubis, Mita Fatimah Maliki, Fanisyah Maserih Maserih Maulina, Azka Megayani Megayani Megayani, Megayani Merliyana Muhammad Anhar muhammad fikri Muhammad Ikhsan Mulyati, Ade Munir Munir , Munir Munir Munir Munir Munir, Munir Muslim Muslim Mustika, Maya Mutiara Rahmanisa Nabila Lutfiah Nuha Najah, Dhea Sholiviwanda Nawasiah, Nana Nelli Novyarni Nia Agusetiani Nia Sulfiani Nuari, Fadlan Nuning Lufiani Nur Miftahul Janah Nurafifah, Nurul Nurani, Nita Nursanita, Nursanita NURUL AZIZAH NURUL HIDAYAH Nuryasa Nuryasa Nuryati, Tutty Okta, Agatha Danar Kristia Oktasari, Erita Panjaitan, Sanni Fia Defela Pranggoro, Kukuh Preztika Ayu Ardheta Preztika Ayu Ardheta Prihatna, Nandang Priscila, Ega Purbojati, Nurrakhman Rabbani, Fadhli Arr Rahmat, Nur Ridwan Maronrong Ririn Widyastuti Wulaningsih Rizky Eka Hamidullah Roberto Josua F Hasibuan Roberto Josua Fermadius Hasibuan Rommel Togatorop Romsiyatul Afifah Roviah, Roviah Rumondang, Ester Saefurahman, Asep Safitri, Adelia Safitri, Raisa Arifahani Saiful Muchlis Saiful Muchlis Saiful Muchlis Saiful Muchlis Saiful Muchlis, Saiful Sakti, Sri Handoko Salsabila, Nadia Salsabila, Thoriqoh Saputra, Pandu Perdana Saputri, Mutiara Indah Sarah, Naomi Christine Sari, Hastuti Indra Sari, Nurul Indah Shafa Ardhita Putri Sintawati, Sri Siti Nafisah Sitio, Maha Pradana Siwu, Hanly F.J Soetjiati Soetjiati Sovitriana, Rilla Sri Handoko Sakti Stefani Darmawan Sugiono, Edi Sukamto Sukamto Sumitro Sumitro Supriadi Thalib Suryadi, Arief Suwantika, Suwantika Syafrinaldi, Zidan Timothy Tanujaya Tuti Alawiyah Ulfa Wati Uun Sunarsih Wahyudin Halim Wahyuni, Sinta Sri Wastuaji, Agung Winda Wulandari Winda Wulandari, Winda Wiwiek Rabiatul Adawiyah Wulandari, Amanda Wulansari, Siti Sarah Yaqin, Lilis Ainul Zainal Abidin Zainal Abidin Zainal Abidin