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All Journal Journal of Applied Finance & Accounting Jurnal Akuntansi Multiparadigma PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Transparansi Jurnal Ilmiah Ilmu Administrasi Jurnal Riset Akuntansi Politala NERACA : JURNAL AKUNTANSI TERAPAN Journal of Governance, Taxation, and Auditing Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmu Administrasi Publik
Daryanto Hesti Wibowo
Universitas Esa Unggul
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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DISRUPTIVE INNOVATION FOR FINANCIAL SUSTAINABILITY OF NEWS AGENCIES Wibowo, Daryanto Hesti
Jurnal Akuntansi Multiparadigma Vol 16, No 2 (2025): Jurnal Akuntansi Multiparadigma (Agustus 2025 - Desember 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2025.16.2.16

Abstract

Abstrak – Inovasi Disruptif untuk Keberlanjutan Keuangan Lembaga BeritaTujuan Utama – Penelitian ini berupaya untuk menganalisis reaksi lembaga berita terhadap gangguan teknologi melalui inovasi yang mengganggu untuk kelangsungan finansial..Metode - Penelitian ini menggunakan metode analisis konten. Terdapat dua agensi berita yang menjadi objek analisis penelitian ini.Temuan Utama – Penelitian ini menunjukkan bahwa organisasi berita mempromosikan keberlanjutan finansial melalui implementasi inovasi disruptif yang ditargetkan. Implementasi ini mencakup penyesuaian model pendapatan. Penelitian ini menguraikan penyesuaian praktis yang memengaruhi keberlanjuran lembaga berita.Implikasi Teori dan Kebijakan – Penelitian ini memperkuat teori inovasi disruptif dengan menekankan reaksi proaktif yang didorong oleh teknologi. Lembaga berita dan regulator akuntansi harus menerapkan model bisnis baru dan standar akuntansi untuk mendorong ketahanan, kelincahan, dan pertumbuhan berkelanjutan.Kebaruan Penelitian – Penelitian ini memaparkan penerapan teori inovasi disruptif dalam bidang akuntansi untuk meningkatkan keberlanjutan keuangan di agensi berita. Abstract – Disruptive Innovation for Financial Sustainability of News AgenciesMain Purpose - This study analyses news agencies' reactions to technology disruption via disruptive innovation for financial viability..Method – This study utilised content analysis. There were two news agencies that were the subjects of this study's analysis.Main Findings – This study indicates that news organisations promote financial sustainability through the implementation of targeted disruptive innovations. This implementation encompasses the reconfiguration of revenue models. This resesearch outlines practical adaptations that affect news agencies sustainability.Theory and Practical Implications – This study reinforces disruptive innovation theory by emphasising proactive, technology-driven reactions. News agencies and accounting regulators must implement new business models and accounting standards to foster resilience, agility, and sustainable growth.Novelty – This study presents an accounting application of disruptive innovation theory to enhance financial sustainability in news agencies.
Accounting Analysis of Crypto Assets and the Treatment of Current PSAK in Indonesia Wibowo, Daryanto Hesti; Suwongso, Imanuel; Setiawan, Yusup; Jimmy, Ucok; Djumiyati, Dewi
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1805

Abstract

This study aims to analyze the accounting treatment of crypto assets in Indonesia by examining the correctness of implementation of Indonesian Financial Accounting Standards (PSAK), as well as to evaluate whether the accounting conceptual framework responds to the dynamics of the digital economy. A systematic literature review approach is applied for this research, combining the analysis of national regulations—such as PSAK 238 on Intangible Assets and PSAK 202 on Inventory—with the international frameworks and policies, such as IFRS and FASB. The findings indicate that Indonesia does not have a specific PSAK that explicitly regulates digital assets. It causes the entities continue to rely on an analogy-based approach between PSAK 238 and PSAK 202, leading to variations in reporting treatment and affecting the comparability and relevance of financial information across companies. This study recommends the development of a specific PSAK regarding the digital assets that integrates the principles of relevance and faithful representation, as well as harmonization with IFRS, in order to ensure the consistency and comparability in financial reporting in the digital era.
Penerapan Laporan Keuangan Berkelanjutan berdasarkan PSPK 1 dan PSPK 2 di Indonesia Dita Hikmawaty Oktavia Ningrum; Aliya Dimarizkya; Natasha Elisabeth Manuputty; Aisya Sheilla Farina Nadia; Daryanto Hesti Wibowo
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.11253

Abstract

This study discusses the implementation of PSPK 1 and PSPK 2 in sustainability reporting in Indonesia. The Financial Services Authority (OJK) requires public companies in Indonesia to prepare sustainability reports as a form of accountability for environmental, social, and governance (ESG) aspects. PSPK 1 and PSPK 2 serve as the standard basis for assurance services on these reports. However, the quality, consistency, and reliability of ESG data remain major issues. This study examines this phenomenon from the perspective of accounting theory and the accounting challenges in measuring and verifying non-financial information in the transition era to a low-carbon economy. The results of the literature and theoretical studies indicate that sustainability reporting must be regulated in such a way that it is not merely an administrative compliance requirement because it is often considered less relevant to company strategy. Furthermore, there is a need to emphasize the importance of governance structures and sustainability report audit standards (such as PSPK 1 and PSPK 2) to encourage truly accountable reporting that has a real impact on the economy, society, and environment.
Pelatihan Literasi Keuangan untuk Penguatan Serikat Pekerja: Financial Literacy Training for Strengthening Labor Unions Daryanto Hesti Wibowo; Bambang Irawan; Fajarina Fajarina
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 11 No. 5 (2026): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v11i5.11858

Abstract

Financial literacy among labor unions is motivated by the limited ability of union leaders to read company financial reports, resulting in a weak, reactive bargaining position in industrial relations negotiations. The outreach activity aims to strengthen unions' technical capacity by providing a basic understanding of financial reports, data-based negotiation techniques, and the use of digital technology for communication and organizational management. The program was held over one day in a blended learning format that combined concept presentations, case studies, negotiation techniques, and an introduction to financial literacy books and applications, with evaluation through pre- and post-training questionnaires and open participant feedback. The results show an increase in participants' knowledge and confidence in analyzing financial information, high appreciation for the relevance of the material and the facilitators' competence, and the emergence of concrete plans to use the training results in the union's negotiation agenda and administrative strengthening, despite obstacles such as limited access to company financial reports, management resistance to transparency, and time constraints for administrators. In conclusion, financial literacy can be an important lever for labor unions to move from a pattern of dependency to knowledge-based autonomous action. Therefore, more in-depth follow-up training, post-workshop mentoring, and the development of institutional support are needed to ensure that this capacity-building is sustainable.
Pelaporan Aset Sumber Daya Alam dan Lingkungan (Natural Capital Accounting) Delima Ramdani; Bonor Manullang; Ricky Agustian; Muhamad Rizki; Daryanto Hesti Wibowo
Jurnal Riset Akuntansi Politala Vol 9 No 2 (2026): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v9i2.686

Abstract

This study aims to analyze the application of Natural Capital Accounting (NCA) as an environmental accounting approach that integrates economic and ecological values into organizational reporting systems, with a focus on its relevance to sustainable development practices in Indonesia. Empirically, this study examines data from the Central Statistics Agency's (BPS) System of Environmental-Economic Accounting (SEEA) for 2019–2023, which shows a decline in the value of environmental assets of 19 trillion rupiah amid a significant increase in the value of national economic assets. The results of the analysis show that reporting environmental assets through NCA has the potential to improve the transparency and accountability of development policies, but its implementation is still symbolic and does not fully capture the intrinsic value of ecosystems. In the context of legitimacy theory, NCA is seen as an important instrument for maintaining public trust in the sustainability performance of companies and the government, while critical accounting theory highlights that the process of monetary valuation of natural capital is still dominated by market logic and economic efficiency. This study concludes that reformulation of environmental accounting policy is necessary so that NCA does not merely become an administrative reporting tool, but also a strategic instrument in realizing ecological justice and a green economy in Indonesia.
Co-Authors Aisya Sheilla Farina Nadia Aliya Dimarizkya Bonor Manullang Delima Ramdani Dita Hikmawaty Oktavia Ningrum Djumiyati, Dewi Fajarina, Fajarina Fenty Jayani Feren Kafitri Fardi Irawan, Bambang Jimmy, Ucok Melissa Kurniawan Muhamad Rizki Natasha Elisabeth Manuputty Nursifah Marwah Pratiwi, Almas Yusnan Putri Harisah Tastiah Ratnawaty Tandanu Ricky Agustian Robby Swarly Septia Imelda Siti Sa'adah Nurul Jannah Suwongso, Imanuel Yusup Setiawan, Yusup