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All Journal Jurnal Riset Akuntansi dan Keuangan Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Akuntansi'45 EKONOMIKA45 eCo-Fin Reviu Akuntansi, Manajemen, dan Bisnis Cerdika: Jurnal Ilmiah Indonesia Indonesia Auditing Research Journal The Es Accounting and Finance Jurnal Riset Akuntansi Soedirman Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Ilmiah ESAI Neraca Manajemen, Akuntansi, dan Ekonomi Goodwood Akuntansi dan Auditing Reviu Jurnal abimana (Jurnal Pengabdian Kepada Masyarakat Nasional)
Destia Pentiana
Politeknik Negeri Lampung
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Global research landscape of blue accounting: Bibliometric insights from 2015 to 2025 Izza Maulida Santoso; Nurmala Nurmala; Destia Pentiana; Muhammad Syahrial
Indonesia Auditing Research Journal Vol. 15 No. 1 (2026): March: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i1.624

Abstract

The Blue Economy has gained global attention as a framework for balancing marine resource utilization with environmental sustainability. Supporting this transition requires effective systems to measure and report ocean-related natural capital, leading to the emergence of Blue Accounting as an integrative approach linking accounting practices, sustainability governance, and policy decision-making. This study examines the development of Blue Accounting research between 2015 and 2025 using a bibliometric approach combined with qualitative synthesis. The findings indicate a gradual evolution of the field, beginning with conceptual discussions of the blue economy, followed by growing attention to environmental valuation, ocean accounting integration, and blue carbon assessment. More recent studies emphasize operational applications, including policy implementation and cumulative impact accounting. Although publication growth remains moderate, research trends show increasing interdisciplinary collaboration and policy relevance. Key challenges include institutional coordination and the lack of standardized accounting frameworks. Overall, Blue Accounting is evolving into a strategic tool that supports sustainable ocean governance by integrating ecological and economic perspectives, contributing to more transparent decision-making and advancing the objectives of sustainable marine development.
Faktor-Faktor Yang Mempengaruhi Efisiensi Investasi Pada Sektor Infrastruktur, Utilitas Dan Transportasi Tahun 2018-2022 Putri Puji Lestari; Damayanti Damayanti; Destia Pentiana
Cerdika: Jurnal Ilmiah Indonesia Vol. 4 No. 12 (2024): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v4i12.2347

Abstract

Penelitian ini bertujuan untuk mengidentifikasi elemen-elemen yang memengaruhi efisiensi investasi dalam sektor infrastruktur, utilitas, dan transportasi selama periode 2018-2022. Latar belakang penelitian ini menunjukkan bahwa efisiensi investasi penting untuk pertumbuhan ekonomi, terutama dalam sektor tersebut. Fokus penelitian ini adalah pada variabel independen, yakni mutu laporan keuangan, tenggat waktu utang, kinerja profitabilitas, penghindaran pajak, serta kepemilikan institusional, serta dampaknya terhadap efisiensi investasi sebagai variabel dependen. Metode yang digunakan adalah analisis data dengan SPSS versi 26, melalui purposive sampling, yang menghasilkan 16 perusahaan dan 69 data observasi setelah penghapusan outlier. Hasil penelitian menunjukkan bahwa kualitas laporan keuangan dan kinerja profitabilitas berpengaruh secara signifikan terhadap efisiensi investasi, sementara tenggat waktu utang, penghindaran pajak, dan kepemilikan institusional tidak menunjukkan pengaruh signifikan. Kesimpulannya, kombinasi variabel yang dianalisis berkontribusi terhadap efisiensi investasi, memberikan implikasi penting bagi investor dan pengelola perusahaan untuk memperhatikan kualitas laporan keuangan dan kinerja profitabilitas dalam meningkatkan efisiensi investasi di sektor terkait.
Auditor Independence, Audit Fee, Tenure, and Report Lag with Audit Quality in Indonesian Energy Firms Tasya Oktaviani; Damayanti Damayanti; Destia Pentiana
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.627

Abstract

This study examines the associations between auditor independence, audit fees, audit tenure, audit report lag, and audit quality in Indonesian energy firms during 2021–2025. This explanatory quantitative study uses financial statements, annual reports, and independent auditors’ reports. Purposive sampling yielded 16 firms and 80 firm-year observations. Audit quality is proxied by absolute discretionary accruals under the Kasznik model and transformed using the natural logarithm for the final test. Multiple linear regression shows that auditor independence and audit fees are negatively and significantly associated with Ln absolute discretionary accruals, whereas audit tenure and audit report lag are not significant. The model was jointly significant and explained 88.0% of the reported variation. The findings suggest that professional distance and adequate engagement resources are more informative than tenure or completion speed in this study sample. This study uses one audit quality proxy, a small purposive sample, and a transformed regression output that does not report the constant. This study adds sector-specific evidence from Indonesian energy firms facing operational risk, commodity volatility, and demand for credible reporting, while identifying directions for controls and robustness analysis.
Analisis Faktor Faktor yang mempengaruhi Tingkat Keberterimaan Masyarakat terhadap Penerapan Cukai pada Minuman Berpemanis Eksa Ridwansyah; Destia Pentiana; Irawan Irawan
Reviu Akuntansi, Manajemen, dan Bisnis Vol 2 No 2 (2022): Desember
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v2i2.1597

Abstract

Purpose: This study aims to analyze the level of public acceptance and the factors that influence public acceptance of the planned implementation of excise duty on sweetened drinks. Method: The research variables are: 1. Perceptions of consumption need to be controlled, 2. Perceptions of its distribution need to be monitored, 3. Perceptions of its use can have a negative impact on society or the environment 4. Perceptions of its use need to impose state levies for the sake of justice and balance, 5. The level of acceptance of excise duty on sweetened drinks. The sample of this research is people who have bought sweetened drinks and are more than 17 years old. Data collection was carried out by distributing questionnaires with incidental sampling techniques. The analysis technique used is multiple linear regression analysis. Results: Respondents responded to filling out the questionnaire totaling 63 people, the results of the study were: Perceptions of consumption and circulation have no effect on the Level of support for the government to impose excise rates on sweetened drinks. Meanwhile, the variables Perceived Impact and levies have a significant effect on the level of support for the government to impose excise rates on sweetened drinks. Overall the independent variables namely Perceived Consumption, distribution, impact and charges have a significant effect on the level of support for the government to impose excise rates on sweetened drinks. Contributions: This exploration has contributed to the enrichment of aspects of the public acceptance of excise duty on sweetened drinks literature.
Faktor – Faktor Yang Mempengaruhi Pemahaman Penerapan SAK EMKM pada Pelaku Usaha Mikro, Kecil dan Menengah (UMKM) Di Kecamatan Tanjung Karang Pusat Syahra Surya Rahmadianti; Maryani Maryani; Destia Pentiana
Reviu Akuntansi, Manajemen, dan Bisnis Vol 4 No 1 (2024): Juni
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v4i1.2693

Abstract

Purpose: This study aimed to understand the implementation of the SAK EMKM among MSME actors in the Tanjung Karang Pusat District. Methodology/Approach: This study used quantitative research methods with a field study approach. The research population consisted of MSME actors in Tanjung Karang Pusat District, Bandar Lampung City, totaling 4,402 MSME units. Data were collected through interviews, observations, and the use of questionnaires, whose validity and reliability were tested. Results: The results obtained from this research paint a vivid picture, revealing that the effectiveness of SAK EMKM implementation within the ambition of Bandar Lampung City is significantly shaped and influenced by the degree of socialization of these standards. Furthermore, the educational attainment of MSME operators and the duration of their business establishment have emerged as pivotal factors that profoundly impact their understanding and practical application of SAK EMKM. In essence, this research reveals a multifaceted landscape of influences that intersect and converge within the dynamic world of MSMEs, casting light on the intricate relationships between financial standards, educational backgrounds, and temporal aspects of business development in Bandar Lampung City. Limitations: The involvement of MSME researchers in Tanjung Karang Pusat District. Contribution: The researcher’s contribution to factors that influence the understanding of the implementation of SAK EMKM.
Pengaruh Company growth, Debt covenant, IOS, dan Insentif pajak terhadap Konservatisme Akuntansi Tri Kesuma Setya Ningsih; Rusmianto Rusmianto; Destia Pentiana
Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 1 (2025): Juni
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i1.5257

Abstract

Purpose: This study aims to analyze the influence of company growth, debt covenants, investment opportunity sets (IOS), and tax incentives on the application of accounting conservatism in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX). Methodology: This quantitative research uses secondary data from the annual financial reports of 18 infrastructure companies from to 2021-2023, yielding 54 observations. Data were analyzed using multiple linear regression after passing the classical assumption tests. Results: The results indicate that debt covenants, IOS, and tax incentives significantly affect accounting conservatism. Debt covenants and IOS have a negative influence, whereas tax incentives have a positive effect. However, company growth had no significant effect. Simultaneously, these four variables influence accounting conservatism, with an Adjusted R² value of 75.9%. Conclusion: This study concludes that pressure from debt agreements, high investment opportunities, and tax incentives encourage infrastructure companies to adopt more conservative and cautious financial reporting. Limitation: The study's scope is limited to the infrastructure sector over a three-year period, so the findings may not be generalizable to other sectors or timeframes. Contribution: These findings provide regulators and practitioners with input on the drivers of accounting conservatism, which can enhance the credibility of financial statements and maintain investor confidence in the infrastructure sector.
Co-Authors Alfaizah Alfaizah Alfani, Ulin Nuha Amanda Ramadhani anggraini, Depita Arif Makhsun Atena Purnama Sari Christina Sinaga, Klemensia Erna Damayanti Damayanti Damayanti Damayanti Damayanti Damayanti Depita Anggraini Depita anggraini Devi Rizka Sari Dewi, Anita Kusuma Dian Nirmala Dewi Eksa Ridwanysah Endah Yuni Puspitasari Epferiyansah, Adit Fajri, M Rizki Fajri, M. Rizki Farah Sabila, Rezika Fitri Mareta Fitri Mareta, Fitri Indriyani Indriyani Indriyani Irawan Irawan Irawan Irawan Kurniawan, Umarudin Lihan Rini Puspo Wijaya Lutfi Bimantoro Maryani Maryani Maryani Maryani Meylan Adisti Ridwan Tika Muhammad Syahrial Ningsih, Tri Kesuma Setya Nuha Alfani, Ulin Nurmala Nurmala Nurmala Nurmala Nurmala Oki Arifin Pingkan Meilintang Putri Asri, Azmi Putri Puji Lestari Rahmadianti, Syahra Surya Ridwansyah, Eksa Rif'atul Muna Rizky Hermayanti Rizky Rahmatullah Rudi Andrean Rusmanto Rusmianto Rusmianto Rusmianto Rusmianto Rusmianto Rusmianto Rusmianto, Rusmianto Sabila, Rezika Farah Santoso, Izza Maulida Suffah, Faila Syahra Surya Rahmadianti Tasya Oktaviani Tri Kesuma Setya Ningsih Yane Nurhaliezah Yona Okterianda Yusri, Amrina