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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA Jurnal Keuangan dan Perbankan Jurnal Ekonomi Modernisasi JAM : Jurnal Aplikasi Manajemen Journal of Indonesian Economy and Business TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Infestasi Journal of Accounting and Investment MIX : Jurnal Ilmiah Manajemen JABE (Journal of Accounting and Business Education) Jurnal Manajemen dan Kewirausahaan (JMDK) Asia-Pacific Management and Business Application Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual AFRE Accounting Financial Review Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Pendidikan Akuntansi dan Keuangan Journal of Innovation in Business and Economics JIA (Jurnal Ilmiah Akuntansi) Journal of Islamic Monetary Economics and Finance Jurnal Riset Terapan Akuntansi Jurnal Asy-Syukriyyah Jurnal Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara PROFICIO: Jurnal Pengabdian Masyarakat Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of Interdisciplinary Socio-Economic and Community Study Journal of Applied Business, Taxation and Economics Reseach Jurnal Pustaka Aktiva : Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta Jurnal Akuntansi dan Keuangan Indonesia JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) e-Jurnal Apresiasi Ekonomi Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal Asy-Syukriyyah
Wuryan Andayani
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Brawijaya
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ANALISIS ATAS PENGAKUAN PENDAPATAN PAJAK DAN MIGAS SAAT PERMULAAN IMPLEMENTASI BASIS AKRUAL PADA AKUNTANSI PEMERINTAH PUSAT Yuwana, Wirawan Purwa; Djamhuri, Ali; Andayani, Wuryan
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2016: JTAKEN Vol. 2 No. 1 June 2016
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v2i1.38

Abstract

The Central Government has started to implement the accrual basis in 2015. The beginning of that implementation was interesting to study mainly how the revenue recognition after accounting basis changed. This study aimed to understand and interpret revenue recognition at the beginning of accrual basis implementation. This study used a qualitative methodology with an interpretive paradigm and a case study approach. The interesting results of this study showed some understanding and interpretation. First, the government lost the right of income from oil and gas due to the inconsistency of tax rates between contract and tax treaty. Secondly, there was no disclosure change in oil and gas non-tax revenues because it still used the net principle so that the Government's rights and obligations not well-identified. Thirdly, some bureaucrats had utility motives at oil and gas property tax by utilizing a collection fee. Fourth, the recognition of Government-Tax Borne contained inequity and burdensome Indonesian people because made an addition in mandatory spending, which was funded from the government debt and greater tax collection. The accrual basis implementation should be able to bring a greater good through the use of accounting information in decision-making and public policy.Abstrak Pemerintah Pusat telah memulai penerapan basis akrual pada tahun 2015. Permulaan implementasi ini menarik untuk diteliti terutama mengenai pengakuan pendapatan setelah basis akuntansi berubah. Penelitian ini bertujuan untuk memahami dan memaknai pengakuan pendapatan pada awal implementasi basis akrual. Penelitian ini menggunakan metodologi kualitatif dengan paradigma interpretif dan pendekatan studi kasus untuk mengungkap dan menafsirkan permasalahan yang ada. Hasil penelitian ini menunjukkan beberapa hasil pemahaman dan penafsiran yang menarik. Pertama, Pemerintah kehilangan hak negara dari PPh Migas karena penggunaan tarif pajak yang tidak konsisten antara kontrak dan tax treaty. Kedua, tidak ada perubahan pengungkapan PNBP Migas karena masih menggunakan asas neto sehingga substansi hak kewajiban dan negara dalam pengakuan pendapatan PNBP migas tidak diketahui dengan pasti. Ketiga, terdapat motif utilitas sebagian birokrat dalam pengenaan PBB Migas dengan memanfaatkan biaya pemungutan. Keempat, pengakuan pajak ditanggung pemerintah mengandung substansi ketidakadilan dan memberatkan rakyat Indonesia karena menambah mandatory spending yang dibiayai dari utang negara dan pemungutan pajak yang lebih besar. Implementasi basis akrual seharusnya dapat membawa kebaikan yang lebih besar melalui pemanfaatan informasi akuntansi dalam pengambilan keputusan dan kebijakan publik.
What Has Been Discussed on Zakat Institutions? A Bibliometric Study Andriani, Andriani; Sukoharsono, Eko Ganis; Andayani, Wuryan; Roekhudin, Roekhudin
Journal of Islamic Monetary Economics and Finance Vol. 11 No. 4 (2025)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jimf.v11i4.2683

Abstract

This study conducts a comprehensive bibliometric analysis of research on zakat published between 2011-2024 with the aims to map its intellectual structure, thematic evolution, and collaboration networks. Using science mapping principles, 312 documents from Scopus database are analyzed through co-authorship, citation counts, co-occurrence patterns, thematic analysis, and network visualization using R-based bibliometrix package and biblioshiny interface with AI-assisted visualization. Results reveal five distinct thematic clusters: social and psychological aspects of zakat compliance; digital transformation and technology adoption; institutional efficiency with Malaysian focus; financial governance and accountability; and macro-level zakat management in Indonesia. The field demonstrates remarkable growth with a 28.29% annual growth rate, dominated by Malaysian and Indonesian institutions accounting for over 65% of publications. Research evolution shows a progression from foundational governance issues (2011-2016) to strategic management (2016-2020) and contemporary digital innovation (2020-2024). The study identifies significant research gaps, particularly the absence of in-depth qualitative methodologies and limited cross-country comparative studies. This study offers novel insights into the evolution of zakat governance and highlights the need for interdisciplinary and cross-regional research to strengthen institutional relevance and inclusivity in zakat management. ACKNOWLEDGMENT The authors received the support funding for research, authorship and publication of this article from The Indonesian Education Scholarship (Beasiswa Pendidikan Indonesia), Center for Higher Education Funding and Assessment (Pusat Pelayanan Pembiayaan dan Asesmen Pendidkan Tinggi), Ministry of Higher Education, Science, and Technology of Republic Indonesia, and Endowment Fund for Education Agency (Lembaga Pengelola Dana Pendidikan). The authors gratefully acknowledge the support and facilities provided by UPT Perpustakaan Universitas Brawijaya in the completion of this article.
The Effect of Environmental, Social and Governance (ESG) Assessment on Firm Value with Profitability as a Mediating Variable Sumarno, Devi Cheilsa; Andayani, Wuryan; Prihatiningtias, Yeney Widya
APMBA (Asia Pacific Management and Business Application) Vol. 12 No. 1 (2023)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.apmba.2023.012.01.4

Abstract

The development of recent issues regarding the climate change crisis, the impact of environmental damage, social welfare and good governance has forced several companies to adopt new assessment metrics Therefore, this study aims to analyze and examine the effect of ESG valuation on firm value, which is mediated by profitability. This quantitative research used secondary data, and the test used path analysis. The study's results prove that profitability (ROA) can mediate the relationship between ESG assessment and firm value (Tobin's Q). This study concludes that investors still see the value of profitability in considering the company's value in the future due to making investment decisions. This leads to capitalism, which means that investors still have difficulty exploiting the ESG aspect, so they must be assisted by looking at financial performance improvement in selecting companies for making investment decisions in the capital market.
RESEARCH STUDIES IN DIGITAL ACCOUNTING: AN ANALYSIS FROM INCEPTION Indrayani; Eko Ganis Sukoharsono; Wuryan Andayani; Ali Djamhuri
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 4 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i4.2477

Abstract

The long-term effects of accounting studies are related to digital accounting. Bibliographic evaluations haven't given much thought to how the literature on digital accounting has developed, nevertheless. A comprehensive summary of the evolution and advancement of the literature on digital accounting, based on the whole citation network, is given by several research reviews. The study investigates three areas: created and shared in research on digital accounting, subjects related to digital accounting covered in research on digital accounting, and qualities of digital accounting do writers in digital accounting research from different nations possess. 84 publications that were published between 2005 and 2023 and found in the Scopus database served as the basis for this bibliometric analysis. These results show that the first publications on digital accounting were books that were indexed by Scopus. These books covered fundamental subjects like accounting software, XBRL (eXtensible Business Reporting Language), and EDI, and they laid the groundwork for the field's subsequent development and dissemination. Despite this, the majority of publications on digital accounting concentrate on the same areas, such as business, management, accounting, computer science and economics, economics, and finance. The most popular subjects are blockchain, information technology, digital economy, accounting systems, accounting information, learning systems, e-learning, and digital technologies.
THE IMPACT OF PSAK 115 (REVENUE RECOGNITION) AND PSAK 116 (LEASES) ON EARNINGS MANAGEMENT Febriyanty, Kartika Setya; Andayani, Wuryan
Jurnal Akuntansi dan Keuangan Indonesia
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Background: Earnings management remains a persistent issue due to managerial discretion in accounting standards. To enhance transparency, Indonesia adopted PSAK 115 Revenue from Contracts with Customers and PSAK 116 Leases in 2020. However, empirical evidence regarding their impact on earnings management remains mixed. Method: This study uses secondary data from technology and telecommunications, real estate, and construction companies listed on the Indonesia Stock Exchange (2018–2021). The implementation of PSAK 115 and PSAK 116 is measured using dummy variables, while earnings management is proxied by discretionary accruals. Findings: The results show that PSAK 115 has a negative effect on earnings management. This finding supports previous studies by Napier and Stadler (2020) and Lee and Choi (2024) in the context of Indonesian companies. In contrast, PSAK 116 shows no significant effect on earnings management. Additional testing is conducted and produces consistent results. Conclusion: New revenue recognition standards are more effective in limiting earnings management while new lease recognition standards have no effect on limiting accrual-based earnings management. Novelty/Originality: This study simultaneously examines PSAK 115 and PSAK 116 and distinguishes between lessees and lessors, providing a more comprehensive perspective on accounting standards and earnings management.
Pengembangan Ekonomi Kreatif Produk Batik Gandusari Melalui Green Marketing Menuju Industri Ramah Lingkungan Pangestuti, Edriana; Andayani, Wuryan; Yuafanedi Arifianto, Endra; Wardhani, Sri; Pangestuti, Endriana; Palupi Prabandari, Sri
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 7 No 1 (2026): Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol.7 No 1 (Maret 2026)
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v7.i1.3832

Abstract

Batik Nimas Sekarsari, a small business located in Gandusari, Blitar Regency, faces several challenges regarding financial accounting, Cost of Goods Sold (COGS) determination, profit calculation, and financial management. Additionally, the business encounters marketing limitations, with its reach currently restricted to the Blitar Regency area. To address these issues, comprehensive assistance and mentoring were required. The methods employed included training sessions on financial accounting, COGS determination, profit calculation, investment strategies, and financial management. Furthermore, Human Resource (HR) development was enhanced by training the partners in digital catalog creation and Instagram marketing. The results indicate that the utilization of Instagram marketing significantly expanded the business's market reach. Monitoring and evaluation demonstrated that following the training and mentoring sessions, the partner experienced a profit increase of approximately 20%. This Doctoral Service Program (Doktor Mengabdi) contributes to several key areas: 1) Supporting the Sustainable Development Goals (SDGs), specifically "No Poverty," by fostering rural economic independence through batik entrepreneurship; 2) Implementing the Universitas Brawijaya Community Service Strategic Plan (RENSTRA) 2021–2025 concerning Community Empowerment; 3) Strengthening Social and Economic Resilience through MSME development, local economic capacity building, and cultural preservation; 4) Achieving Key Performance Indicator (IKU) 2 by providing students with off-campus experience (recognized as a 4-credit PKM); 5) Fulfilling IKU 3 through lecturers' off-campus activities; and 6) Establishing business management certainty, strengthening product branding, and expanding the reach of eco-friendly green marketing.
The Impact of Audit Fees and Institutional Ownership on Tax Avoidance: The Moderating Role of Good Corporate Governance" Meol, Adelina Manuela; Andayani, Wuryan; Rustam, Akie Rusaktiva
The International Journal of Accounting and Business Society Vol. 33 No. 3 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.3.902

Abstract

Purpose — This study aims to examine the extent to which corporate governance influences the relationship between audit fees, institutional ownership, and tax avoidance. It seeks to determine whether corporate governance mechanisms act as deterrents or facilitators in tax avoidance. Design/methodology/approach — This study aims to examine the impact of audit fees and institutional ownership on tax avoidance with good corporate governance as a moderating variable in the mining sector of Indonesia. The main focus is to understand how the implementation of tax policies and internal supervision can reduce tax avoidance practices. This study aims to provide insights into the effectiveness of fiscal policies and tax transparency in publicly listed companies in Indonesia in 2020-2023. Finding —  This study uses a quantitative approach with multiple regression analysis. The data used are secondary data obtained from the annual reports and financial statements of mining sector companies listed on the Indonesia Stock Exchange for the period 2020–2023. Tax avoidance is measured using accounting-based methods, and good corporate governance will be tested as a moderating variable affecting the relationship between audit fees, institutional ownership, and tax avoidance. Practical Implication — This study can contribute to reducing tax avoidance practices, which, although legal, still harm government revenue. The findings of this study can serve as recommendations for company management and shareholders to be more compliant in fulfilling their tax obligations and reducing tax avoidance practices that impact the country. This study also provides insights to improve oversight related to tax avoidance practices in the context of fiscal policy. Originality/value — This study examines how audit fees and institutional ownership influence tax avoidance, with good corporate governance moderating the relationship, particularly in high-risk industries like mining in Indonesia.
Co-Authors . Rosidi Abdul Ghofar Akie Rusaktiva Rustam Ali Djamhuri Ali Hamzah Alvin Amiroh Nur Amaliyah Andriani Andriani Anelies Yustisia Anggraini, Rosalina Yuri Ardiniamalia, Utari Arum Prastiwi Aulia Fuad Rahman Bambang Purnomosidhi Bambang Subroto Bambang Subroto Bambang Subroto Bambang Subroto Deepa Sayeesha Segara Demas Taufiq Suganda Deuis Fitriani Dipayana, Muhammad Avicinna Dwi Anggraini, Septia Eko Ganis Sukoharsono Endang Mardiati Eris Nanda Mufarikha Erwin Saraswati Eza Gusti Anugerah Fachruddin Nur Fajriana, Nadia Fauziah, Aminatul Tanaya Fawwaz, Faiq Muhammad Febriyanty, Kartika Setya Fernandez, Felix Hadi Gina Zahira Gugus Irianto Hariadi, Bambang Harning Priyastuty I Wayan Pradnyantha Wirasedana Ibrahim, Ahmad Dzaky Indrayani Iqbal Lhutfi Iwan Triyuwono Jogiyanto Hartono Kartika Putri Kumalasari Lia Yulianti Lilik Purwanti Lucy Sri Musmini M. Iswahyudi Made Sudarma Maharani Wuryantoro Mariatul Ulfa Mansyur Marshaninda, Fayyaza Ghania Maylansri, Roro Ayu Melinda Ibrahim Meol, Adelina Manuela Muhammad Ikbal Muhammad Rusydi Aziz Nadia Fajriana Namla Elfa syariati Novennia, Rievandra Devita Nur, Fachruddin Palupi Prabandari, Sri Pangestuti, Edriana Pangestuti, Endriana Rachmawati Rachmawati Rahmah, Layla Fatimah Retno Wulandari Reynaldi, Alessandro Rita Sari Roekhudin, Roekhudin Romadhan, Fadilatur Rosalina Pebrica Mayasari Rosidi Rosidi Salsabilla, Shafira Saputra, Ahmad Yamin Sari Atmini Septilia Woro Anggini Setiyono Miharjo Sheila Gita Aditya Sidarta, Alphasyah Lazuardy Simamora, Masrowaty Rebecca Siregar, Mercy Irene Christine Sony Warsono Sri Wardhani Sumarno, Devi Cheilsa Supriyadi Supriyadi Sutrisno T Sutrisno T Sutrisno T Sutrisno T Sutrisno T, Sutrisno T Syafiqah, Intan Syaiful Iqbal Tael Batak, Felicia Andrea Tifani Hestikawati Tri Gunarsih Trisno, Sutrino Unti Ludigdo Utama, Sendy Cipta Wirawan Purwa Yuwana Wulan Retnowati Wuryantoro, Maharani Yanti Nova Lita Simorangkir Yeney Widya Prihatiningtias Yuafanedi Arifianto, Endra Yusifa Pascayanti Yuwana, Wirawan Purwa Yuwana, Wirawan Purwa Zamal, Syahrul