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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Jurnal Manajemen dan Bisnis Sriwijaya Jurnal Media Wahana Ekonomika Jurnal Akuntansi Multiparadigma Infestasi JIET (Jurnal Ilmu Ekonomi Terapan) Binus Business Review Indonesian Journal of Sustainability Accounting and Management Tazkia Islamic Finance and Business Review IJBE (Integrated Journal of Business and Economics) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EKUITAS (Jurnal Ekonomi dan Keuangan) Iqtishoduna: Jurnal Ekonomi Islam Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Amwaluna Jurnal Ekonomi dan Keuangan Syariah Kajian Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Informatika Ekonomi Bisnis The Indonesian Journal of Accounting Research JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Sricommerce: Journal of Sriwijaya Community Services Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi dan Governance Journal of Social Research Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Indonesian Journal of Sustainability Accounting and Management Jurnal Informatika Ekonomi Bisnis Riset Akuntansi dan Keuangan Indonesia Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Inten Meutia
Faculty Of Economics, Universitas Sriwijaya, Palembang, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Akuntansi Zakat terhadap Akuntabilitas Publik : (Studi Kasus Di Badan Amil Zakat Nasional (BAZNAS) dan Lembaga Amil Zakat (LAZ) Kabupaten/Kota Provinsi Sumatera Selatan) Alkahfi, Bayu Dharmaraga; Taufiq, Taufiq; Meutia, Inten
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 4 No. 1 (2020): Amwaluna : Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v4i1.8086

Abstract

The purpose of this study was to determine the effect of zakat accounting on public accountability of BAZNAS and LAZ in South Sumatra Province with the methodology used was descriptive using a questionnaire. While the data analysis used is simple linear regression analysis. So from this study it can be seen that the accounting for zakat influences the accountability of BAZNAS and LAZ in South Sumatra Province by 73.9%, then based on the results of the study it is known that the tendency of zakat accounting carried out by zakat institutions in South Sumatra Province has unfavorable criteria of 3 institutions or 10%, 2 institutions are quite good criteria, 5 institutions with good criteria and with very good criteria are 66.6% or as many as 20 amil zakat institutions.
Modernization of Accounting Practices for MSMEs in Developing Countries: Systematic Literature Review Lia Lestari, Desak Nyoman; Meutia, Inten; Sari, Rela
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.v6i4.4768

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the economies of developing countries, yet they continue to face significant challenges in modernizing accounting practices. This study aims to identify trends, challenges, and strategies in promoting the modernization of MSME accounting through a Systematic Literature Review (SLR) approach. The literature analyzed comprises 30 selected articles out of 346 publications published between 2018 and 2025, sourced from leading academic databases such as Emerald Insight, DOAJ, and ResearchGate, and indexed in reputable databases including Scopus, Copernicus, Sinta, or published in international scientific conference proceedings. The review findings indicate that institutional pressures, such as government regulations and market expectations, greatly influence the adoption of modern accounting practices, alongside internal factors such as financial literacy and business leadership. Accounting technologies, including Accounting Information Systems (AIS), e-payment, and fintech, have proven to enhance financial reporting efficiency, yet are hindered by low digital literacy and infrastructural limitations. This study emphasizes that MSME accounting modernization requires a contextual approach that considers social, cultural, technological, and institutional aspects unique to each country. These findings may serve as a basis for formulating policies to support increased transparency, accountability, and sustainability of MSMEs in developing countries.
DIGITAL-BASED FINANCIAL TRANSACTION RECORDING EDUCATION FOR MSMEs IN MUARA PENIMBUNG ULU VILLAGE Patmawati, Patmawati; Meutia, Inten; Daud, Rochmawati; Khamisah, Nur; Rahmawati, Meita
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 3 (2025): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i3.2952

Abstract

This service activity aims to provide an understanding of recording financial transactions for MSMEs still needs to be improved. One way that can be done to increase understanding for MSMEs in making it easier to record financial transactions is by educating them on digital-based financial transaction recording, namely the MSME business stall book application, Financial Management, Accounting – Financial Lap, MSME Business Financial Records in Muara Penimbung Ulu Village. Digital-Based For MSMEs in Muara Penimbung Ulu Village, it is known that the level of understanding of recording digital-based financial transactions is only 25%. After the service team provided material on recording digital-based financial transactions using the MSME Business Warung Book application, Financial Management, Financial Accounting-Lap, MSME Business Financial Records, it was known that the level of understanding of MSMEs has increased significantly, namely 75% from the previous only 25%. Based on the results of monitoring and evaluation of service activities, the results were obtained that MSMEs still need assistance activities for their business activities. The MSMEs stated that they were helped by this community service activity. With this service activity regarding Digital-Based Financial Transaction Recording Education for MSMEs in Muara Penimbung Ulu Village, it can help MSMEs in compiling their business financial statements.
FINANCIAL LITERACY FOR ELEMENTARY SCHOOL STUDENTS IN MUARA PENIMBUNG ULU VILLAGE Rahmawati, Meita; Patmawati, Patmawati; Daud, Rochmawati; Meutia, Inten; Sitepu, Christian Damar Sagara; Maryati, Sri
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 3 (2025): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i3.3016

Abstract

Financial literacy is one of the six basic literacies agreed upon at the World Economic Forum, financial literacy must be taught and possessed by children, not only elementary school students (equivalent) in urban areas but also very much needed by elementary school students (equivalent) in rural areas, namely Muara Penimbung Ulu Village, Ogan Ilir Regency, with knowledge of financial literacy from an early age, it is hoped that it can help students in practicing managing their finances appropriately and usefully. If children already have and are able to apply financial literacy well from an early age, various aspects of their lives will be better in the future. Five basic principles are learned in financial literacy, namely business or work, shopping or consumption, saving, sharing, and borrowing. These materials and activities consist of: Types of financial literacy extracurricular activities, implementation of good practices of financial literacy extracurricular activities, and evaluation of the process of implementing financial literacy extracurricular activities. The target audience for this community service activity is elementary school teachers and students (equivalent) in Muara Penimbung Ulu Village, Indralaya District, Ogan Ilir Regency. The community service implementation method uses lectures, illustrations, and discussions.
Does Eco-Efficiency Improve Financial Performance of Manufacturing Companies in Indonesia? Meutia, Inten; Ramadhani, Marini; Adam, Mohamad
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v6i2.13785

Abstract

This study aims to determine the impact of environmental performance proxied by eco-efficiency on the financial performance of manufacturing companies in Indonesia. n this study, the multiple linear regression test was used to analyse the data. The sample of this study is manufacturing companies that listed at the Indonesia Stock Exchange from 2012 until 2016 with the total observation is 80 firm-years.The results of this study indicated that the average level of eco-efficiency of the manufacturing companies is still relatively low (0.38). The environmental performance as measured by the eco-efficiency has a positive significant effect on the financial performance of the companies. Therefore, this study suggests that companies can improve their financial performance by enhancing their eco-efficiency level.This study aims to determine the impact of environmental performance proxied by eco-efficiency on the financial performance of manufacturing companies in Indonesia. n this study, the multiple linear regression test was used to analyse the data. The sample of this study is manufacturing companies that listed at the Indonesia Stock Exchange from 2012 until 2016 with the total observation is 80 firm-years.The results of this study indicated that the average level of eco-efficiency of the manufacturing companies is still relatively low (0.38). The environmental performance as measured by the eco-efficiency has a positive significant effect on the financial performance of the companies. Therefore, this study suggests that companies can improve their financial performance by enhancing their eco-efficiency level.
Mengapa Akuntansi Syariah? Studi Interpretif terhadap Preferensi Mahasiswa Meutia, Inten; Isnaini, Padilah; Yuniarti, Emylia
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 1 (2018): Maret 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v5i1.8165

Abstract

This study aimed to understand the accounting department students interest in choosing Islamic accounting course, especially the accounting students at Faculty of Economics, University of Sriwijaya. This study used phenomenology in the domain of interpretive paradigm to explore factors that motivate students to choose or not to choose Islamic accounting courses. The attribution theory was used to identify whether student motivation is determined by internal drive or external drive. The number of informants in this study was twelve students consisting of six students who choosed the subject of Islamic accounting and six students who did not choose the Islamic accounting course. The research findings showed that Islamic accounting course is mainly selected by students whose carrier plan in Islamic accounting. Students who have internal locus of control tend to make choices based on in order motive, while students who have external locus of control tend to make choices based on because of motive.
THE ROLE OF THE AUDIT COMMITTEE AND GENDER DIVERSITY IN THE QUALITY OF SUSTAINABILITY REPORT DISCLOSURES Syahri, Syahri; Meutia, Inten; Sari Mustika Widyastuti
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 20 No 1 (2024): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v20i1.787

Abstract

This research aims to determine the role of the audit committee and gender diversity in Sustainability Reports. This research is a quantitative descriptive research that will use a causality approach in identifying the role of the audit committee and gender diversity on the quality of sustainability report disclosures. This research uses issuer data sourced from issuers' annual reports and sustainability reports from the NCCR website for the 2019-2021 period obtained from 231 companies. The analytical method used is multiple linear regression analysis. The research results show that the variables of audit committee size, frequency of audit committee meetings, proportion of financial expertise on the audit committee and gender diversity have a significant effect on the disclosure of Sustainability Reports. This shows that the role of gender diversity is very necessary in the quality of Sustainability Report disclosure.
The Influence of Sustainability Performance and Institutional Ownership on Earnings Management In ASEAN Countries Sagita, Danti; Meutia, Inten; Yusrianti, Hasni
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2956

Abstract

This research is prompted by the escalating emphasis on sustainability performance and corporate governance across the ASEAN countries, along with persistent concerns regarding financial reporting manipulation that weakens the credibility and reliability of corporate disclosures. This study adopts a quantitative approach using secondary data from 238 non-financial sector firms in ASEAN (Indonesia, Malaysia, Singapore, and Thailand) over the 2016–2023 period. Data analysis was performed using panel data regression with the Fixed Effect Model (FEM), implemented through EViews version 12. The results indicate that sustainability performance does not exert a significant influence on earnings management, suggesting that sustainability initiatives in the ASEAN countries remain predominantly symbolic and have not yet functioned effectively as managerial monitoring mechanisms. In contrast, institutional ownership demonstrates a significant negative effect on earnings management, implying that higher levels of institutional shareholding are associated with reduced earnings manipulation levels. Regarding the control variables, firm size and leverage show significant negative effects on earnings management, whereas profitability and industry type show no significant impact. Overall, the findings imply that internal corporate attributes, particularly ownership structure and governance mechanisms, play a more substantial role than external factors in constraining managerial opportunism. This study provides important implications for managers, investors, and regulators across ASEAN countries to strengthen the corporate governance frameworks and encourage more substantive sustainability practices, enabling them to function not merely as compliance instruments but also as mechanisms for enhancing transparency and the integrity of financial reporting.
The Influence of Foreign Ownership and Sustainability Committee on Sustainability Disclosure in Asean Regional Countries Adhillah, Mona Nur; Meutia, Inten; Kartasari, Shelly Febriana
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5874

Abstract

This study is motivated by the increasing attention to sustainability practices in the ASEAN region, which requires companies to focus not only on financial performance but also on transparency and social and environmental responsibility. Foreign ownership and the existence of a sustainability committee are two governance factors that may influence the level of corporate sustainability disclosure. This study aims to examine the effect of foreign ownership and sustainability committee on sustainability disclosure among listed non-financial companies in five ASEAN countries (Indonesia, Malaysia, Singapore, Thailand, and Vietnam) during 2015–2023, with 1,083 firm-year observations. Sustainability disclosure is measured using the Refinitiv ESG Score, and the data are analyzed using panel data regression with EViews 12 software. The results show that foreign ownership has no significant effect on sustainability disclosure, suggesting that foreign investors have not fully encouraged sustainability reporting in ASEAN companies. Meanwhile, the existence of a sustainability committee has a positive and significant effect, confirming that internal governance mechanisms enhance corporate transparency and accountability. These findings support Stakeholder Theory and Agency Theory in explaining how governance structures and stakeholder pressures influence corporate sustainability reporting. This study contributes to academic literature and offers insights for regulators and corporate management to strengthen sustainability governance in developing ASEAN countries.
Sinergi kampus dan KJA dalam penerapan sistem informasi akuntansi guna mencetak akuntan unggul dan profesional berbasis teknologi berdampak Hertati, Lesi; Meutia, Inten; Umar, Haryono; Iskak, Jamaludin; Nopriansyah, Arief
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 10, No 1 (2026): February
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v10i1.37587

Abstract

AbstrakPerkembangan teknologi informasi yang semakin pesat menuntut dunia pendidikan tinggi untuk beradaptasi dan menghasilkan lulusan yang tidak hanya memiliki kompetensi akademik, tetapi juga keterampilan praktis berbasis teknologi. Kantor Jasa Akuntansi (KJA) sebagai mitra strategis memiliki peran penting dalam menjembatani kebutuhan dunia kerja dengan kompetensi mahasiswa, khususnya dalam penerapan Sistem Informasi Akuntansi (SIA). Sinergi antara kampus dan KJA melalui program workshop, pelatihan, dan kolaborasi pengabdian masyarakat menjadi langkah konkret guna memperkuat kualitas pembelajaran akuntansi yang relevan dengan perkembangan industri. Penerapan SIA tidak hanya mendukung proses akuntansi yang lebih efisien dan transparan, namun membekali mahasiswa dengan kemampuan analisis data, pemahaman praktik bisnis, serta pemanfaatan teknologi akuntansi terkini. Adanya sinergi ini, mahasiswa sebagai calon akuntan dapat berkembang menjadi tenaga profesional yang unggul, berintegritas, dan adaptif terhadap era digital. Hasil dari kolaborasi ini diharapkan mampu mencetak akuntan yang siap menghadapi tantangan global, meningkatkan daya saing bangsa, serta berkontribusi dalam pembangunan ekonomi berbasis teknologi.  Kata kunci: sinergi kampus; kja; penerapan sia; mencetak  akuntan unggul; profesional berbasis teknologi. AbstractThe increasingly rapid development of information technology requires higher education to adapt and produce graduates who possess not only academic competence but also practical technology-based skills. The Accounting Services Office (KJA), as a strategic partner, plays a crucial role in bridging the needs of the workforce with student competencies, particularly in the application of Accounting Information Systems (AIS). Synergy between the university and KJA through workshops, training, and collaborative community service programs is a concrete step towards strengthening the quality of accounting learning that is relevant to industry developments. The implementation of AIS not only supports more efficient and transparent accounting processes but also equips students with data analysis skills, an understanding of business practices, and the use of the latest accounting technology. This synergy enables students as prospective accountants to develop into superior professionals with integrity and adaptability to the digital era. The results of this collaboration are expected to produce accountants who are ready to face global challenges, increase national competitiveness, and contribute to technology-based economic development. Keywords: campus synergy; kja; implementation of ais; producing superior accountants; technology-based professionals.
Co-Authors - Marthadinasyah Adhillah, Mona Nur Alkahfi, Bayu Dharmaraga Aloysius Bagas Candrakanta Amanda Oktariyani Anna Yulianita ASPAHANI ., ASPAHANI Azwari, Peny Cahaya Azwirman Bayu Dharmaraga Alkahfi Berry Putra Budiawan Cimarko Putra Choirunisah, Fahira Deasy Rahmi Puteri desi aryani Dewa Saputra Elia Trianti Emylia Yuniarti Emylia Yuniartie Febriana Kartasari, Shelly Haryono Umar HASNI YUSRIANTI Iskak, Jamaludin Isnaini, Padilah Isnurhadi Isnurhadi Jannah, Suci Ashabal Kartasari, Shelly Febriana Khamisah, Nur Kurnia Widya Oktarini Lesi Hertati Lesi Hertati Lesi Hertati, Lesi Lia Lestari, Desak Nyoman Liliana . Liliana Liliana Liliana, Liliana Marini Ramadhani Marlina Widiyanti, Marlina Meirawati, Eka Meita Rahmawati Mohamad Adam Mohamad Adam Mohamad Adam Mohamad Adam Muhammad Boy Sandy Mukhtaruddin Mukhtaruddin Murugesh Arunachalam Nadya Shinta Savira Gunawan Nopriansyah, Arief Novriadi Nur Adhillah, Mona Oloan Siagian Otniel Safkaur Padilah Isnaini Patmawati Patmawati Patmawati Patmawati, Patmawati Putra, Berry Putra, Budiawan Cimarko RAHMAWATI, MEITA Ramadhani, Marini Resti Purnamasari Rizki Noviansyah Rochmawati Rochmawati Daud, Rochmawati Sagita, Danti Sari Mustika Widyastuti Sari, Rela Sendhy Saputra Shelly F Kartasar Shelly F Kartasari Shelly F. Kartasari Shelly Febriana Shelly Febriana Kartasari Sitepu, Christian Damar Sagara Soediro, Achmad Sri Maryati Syafithri, Yuyun Syahri Syahri Syahtiri, Ahmad Syamsurijal Syamsurijal Syamsurijal Syamsurijal Taufiq Taufiq Taufiq Taufiq Tertiarto Wahyudi Tiara Nurpratiwi Titin Vegirawati Wahyuni Wahyuni Yaacob, Zulnaidi Yobi Nagoya Pratiwi Yuniarti, Emylia Yusiresita Pajaria Yusnaini Yusnaini Zulnaidi Yaacob