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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) INVENTORY: JURNAL AKUNTANSI Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Akademi Akuntansi (JAA) Community Empowerment J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Inovasi Akuntansi Innovation Business Management and Accounting Journal
Rismawati Sudirman
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Palopo, Indonesia
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences

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Application of the Principles of Accounting Ethics in Java culture Muhammad Aras Prabowo; Rismawati; Vita Aulia; Mariska Nur Hanifah
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.012

Abstract

This research examines the application of ethical accounting principles in Javanese culture as well as the noble values of Javanese culture that can support the application of accounting ethics with a focus on Indonesian society. This approach is carried out through a literature review that studies the relationship between Javanese cultural values and the accountant's code of ethics. Accounting ethical theory, Javanese culture, and the Indonesian Accounting Code of Ethics (KEAI) are the focus of this research. The results of the literature review show that Javanese culture has noble values such as bener (honesty), ngrasa (openness), responsibility (responsibility), gotong royong (gotong royong), isin/sungkan (shame), deliberation (deliberation), tepo seliro (mutual respect), rahayu (hope for goodness), ojo angkuh (don't be arrogant), and mergawe seng temenan (work hard). consistent with ethical accounting principles of integrity, objectivity, and accountability. The application of Javanese cultural values in accounting practices can help ensure that accountants carry out their duties with integrity, honesty, and high responsibility while still paying attention to the interests of society.
Challenges and Benefits of Implementing Corporate Social Responsibility in MSMEs Ida Ayu Lidya Primadona; Ni Wayan Rustiarini; Rismawati
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 1 (2024)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i1.9013

Abstract

The growth of the tourism sector in Bali has a positive impact on the development of MSMEs. MSME players also need to apply the concept of sustainability in their operational activities to support sustainable tourism, one of which is through Corporate Social Responsibility (CSR) practices. This research explores in depth the perceptions of MSME owners towards CSR practices and the benefits obtained from CSR practices. This study also analyzes the challenges faced by MSMEs in implementing CSR. This study is qualitative research using the interview method in data collection. Interviews were conducted with two food and beverage MSME owners in Denpasar City. The results show that MSME owners need to understand the concept of sustainability fully. However, they have awareness regarding the impact of business operations on stakeholders. However, small business owners have several challenges, such as limited resources and finances, so they have yet to focus on CSR activities. The findings imply the critical role of academics and government in assisting MSME owners in adopting the concept of sustainability in their business practices.
Public Disclosure and Budget Transparency : Community Satisfaction with Local Financial Managemen Hadra Mulina; Rismawati; Erniyanti Caronge
INVENTORY: JURNAL AKUNTANSI Vol. 10 No. 1 (2026)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v10i1.24029

Abstract

This study investigates the influence of Public Information Transparency and Budget Socialization on Public Satisfaction with regional financial management in North Luwu Regency. Using a quantitative explanatory design, data were collected from 100 respondents through structured questionnaires and analyzed using multiple linear regression. The results show that both transparency and budget socialization significantly affect public satisfaction, with transparency emerging as the dominant variable. The findings indicate that accessible, timely, and responsive fiscal information, supported by effective communication of budget policies, enhances community trust and satisfaction. This study contributes theoretically by integrating transparency and fiscal literacy into public sector accounting discourse, and practically by offering empirical evidence for improving fiscal communication strategies at the local government level.
Enhancing Improving Environmental Performance and Quality in Distribution Management through Sustainability Accounting Wulan Retnowati; Rismawati
INVENTORY: JURNAL AKUNTANSI Vol. 10 No. 1 (2026)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v10i1.24491

Abstract

This study investigates the application of sustainability accounting in distribution management as a means to enhance environmental performance and supply chain transparency. Data were collected through structured surveys and in-depth interviews involving sustainability managers, logistics officers, and supply chain analysts, employing a mixed-methods approach. The quantitative analysis reveals that carbon emission tracking (75% implementation rate; impact score 8.5/10), resource efficiency initiatives (65%; 7.5/10), and waste management practices (55%; 6.5/10) significantly contribute to improved environmental performance. Furthermore, qualitative findings, supported by industry-specific case studies, highlight challenges related to data collection complexity and underscore the necessity for standardized measurement frameworks. The results align with Stakeholder Theory and the Triple Bottom Line framework, emphasizing the importance of environmental accountability and innovation in sustainable practices. This study also offers practical implications by recommending the integration of sustainability accounting frameworks, such as the Global Reporting Initiative (GRI), into distribution systems to strengthen transparency and long-term business sustainability. Overall, these findings enrich the discourse on sustainable supply chains by providing actionable insights for balancing operational efficiency with environmental responsibility.
Co-Authors Abid Ramadhan Andi Risdayanti Andika Rusli Dila Aurelia Erniyanti Caronge Fikra Yanti Goso Goso Hadra Mulina Hapid Hapid Hapid Hapid Ida Ayu Lidya Primadona Ika Lestari Wara Mariska Nur Hanifah Marwan Muhammad Aras Prabowo Ni Wayan Rustiarini Nurdea Sahib Retnowati, Wulan Sardillah Syahril Supriadi - Vita Aulia Wahyuni Magfirah Wisnu Kurniadi Zikra Supri