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All Journal Journal of Applied Finance & Accounting Jurnal Akuntansi Multiparadigma Transparansi Jurnal Ilmiah Ilmu Administrasi 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 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.
Co-Authors Aisya Sheilla Farina Nadia Aliya Dimarizkya Dita Hikmawaty Oktavia Ningrum Djumiyati, Dewi Fenty Jayani Feren Kafitri Fardi Jimmy, Ucok Melissa Kurniawan Natasha Elisabeth Manuputty Nursifah Marwah Pratiwi, Almas Yusnan Putri Harisah Tastiah Ratnawaty Tandanu Robby Swarly Septia Imelda Siti Sa'adah Nurul Jannah Suwongso, Imanuel Yusup Setiawan, Yusup