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All Journal Jurnal Siasat Bisnis Jurnal Keuangan dan Perbankan Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal ASET (Akuntansi Riset) Jurnal Sinergitas PkM & CSR Owner : Riset dan Jurnal Akuntansi Jambura Equilibrium Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) International Journal of Financial, Accounting, and Management Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Contemporary Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Eduvest - Journal of Universal Studies Jurnal Akuntansi Manado (JAIM) IIJSE
Desi Adhariani
Departemen Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Indonesia Kampus UI Depok, 16424,
Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Neuroscience Public Health Social Sciences Other

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REKOMENDASI KALKULASI TARIF JASA LAYANAN DOKTER MENGGUNAKAN METODE ABC COSTING: STUDI KASUS PADA KLINIK X Hanafi, Marcellus Anggara; Adhariani, Desi
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 2 (2023): Edisi Mei - Agustus 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i2.3055

Abstract

Penelitian ini bertujuan untuk memberikan rekomendasi perhitungan tarif jasa layanan dokter umum pada sebuah Klinik di daerah Tangerang, Indonesia. Studi kasus pada Klinik tersebut ditujukan untuk mendapatkan gambaran berapa tarif jasa Tindakan pada unit dokter umum yang seharusnya dikenakan agar bisa menghasilkan bisnis kesehatan yang menguntungkan. Jenis penelitian ini adalah penelitian deskriptif dengan pendekatan cros-sectional Pengumpulan data dilakukan melalui studi dokumen, wawancara, dan observasi. Teknik penyajian data yang digunakan meliputi editing, tabulasi, dan penyajian data. Diharapkan penelitian ini dapat membantu Klinik tersebut memahami kondisi pasar dan memberikan gambaran untuk Klinik melakukan strategi dalam pengembangan industri kesehatan di Indonesia. Penelitian ini juga diharapkan dapat memberikan informasi mengenai analisa perhitungan biaya per unit dan menerapkan tarif jasa pelayanan dokter yang lebih akurat daripada tarif yang digunakan pada saat ini.
INDIVIDUAL PERCEPTIONS OF PUBLIC SECTOR’S RISK CULTURE Christiani, Maria Riche; Adhariani, Desi
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i1.689

Abstract

Effective risk management in the public sector is essential; however, individual perspectives reveal gaps in implementation and a weak risk culture, which increase the potential for errors, fraud, and corruption. This study evaluates individual perceptions that shape organizational culture to support effective risk management at Office B, a public service agency managing a significant budget. A qualitative case study approach was employed using method and data triangulation (document analysis, surveys, and interviews), based on frameworks from the Institute of Risk Management and Schein’s Organizational Culture Theory. The findings indicate that the risk culture is "partially fulfilled", with most individuals classified as composed, moderately risk-aware but passive and compliance-oriented. Risk-based decision-making is reactive, and risk communication remains limited due to fear of consequences. The underlying culture emphasizes formality, compliance, and caution. Office B must strengthen its risk culture through leadership, transparency, and structured training.
RICH HOMETOWN, LESS COMPASSION: DOES HOMETOWN TIES GENERATE CSR? Firnanti, Friska; Rudyanto, Astrid; Adhariani, Desi
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.2025.16.2.17

Abstract

Abstrak – Kampung Halaman Kaya, Belas Kasihan Berkurang: Apakah Ikatan Kampung Halaman Mendorong CSR?Tujuan Utama - Penelitian ini menyelidiki peran kekayaan daerah asal CEO dan komisaris dalam memoderasi pengaruh keterikatan daerah asal terhadap CSR.Metode – Penelitian ini menggunakan pendekatan regresi data panel efek tetap dan acak. Sampel penelitian ini adalah industri-industri yang sensitif terhadap lingkungan di Indonesia pada tahun 2020 hingga 2022.Temuan Utama – Penelitian ini menemukan bahwa keterikatan daerah asal mempengaruhi kegiatan tanggung jawab sosial secara positif. Dampak yang terjadi melemah seiring meningkatnya kekayaan daerah asal. CEO dan komisioner yang berasal dari kota asal yang kurang sejahtera cenderung menunjukkan komitmen yang lebih kuat terhadap CSR.Implikasi Teori dan Kebijakan – Penelitian ini menunjukkan relevansi teori identitas sosial dalam mendorong CSR. Secara praktis, penelitian ini merekomendasikan perusahaan sebaiknya mempertimbangkan kecocokan kampung halaman CEO dan komisaris serta kondisi sosial ekonominya untuk meningkatkan efektifitas CSR.Kebaruan Penelitian - Penelitian ini memiliki kebaruan pada pemahaman terhadap interaksi koneksi sosial dan konteks sosial ekonomi dalam membentuk CSR. Abstract - Rich Hometown, Less Compassion: Do Hometown Ties Generate CSR?Main Purpose - This study investigates the role of the wealth of CEOs' and commissioners' hometowns in moderating the influence of hometown affiliation on CSR.Methods – This study uses a fixed and random effects panel data regression approach. The sample for this study consists of environmentally sensitive industries in Indonesia from 2020 to 2022.Main Findings - This study finds that hometown attachment has a positive effect on social responsibility activities. The effect weakens as hometown wealth increases. CEOs and commissioners who come from less prosperous hometowns tend to show a stronger commitment to CSR.Theory and Practical Implications - This study demonstrates the relevance of social identity theory in promoting CSR. Practically, this study recommends that companies should consider the compatibility of the hometowns of CEOs and commissioners and their socio-economic conditions to increase the effectiveness of CSR.Novelty - This study is novel in its understanding of the interaction between social connections and socio-economic context in shaping CSR.
Evaluation of Cloud Computing Implementation in Industry 4.0 at Cloud Infrastructure PT X Haqi, Muti Pertama; Adhariani, Desi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 2 (2024): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i2.2469

Abstract

The research aims to analyse impact of digital transformation at PT X as cloud infrastructure provider. Digital transformation has been increased globally because they have their internet infrastructure well established, meanwhile in Indonesia still needs to develop which has 3% annually of development headway. The usage of internet increases every year in every activity so that it supports the digital transformation. This research conduct to analyse by using PESTEL analysis and TOE framework at PT X as cloud infrastructure provider. The issues are found, at first cloud is used as a massive storage for certain activity such as for office needs. However, currently activities have been changed to be daily activities in cyber world so that generates big data. The next issue, cloud has been considered as environmental friendly product because it reduces usage of resources meanwhile for data centre activity consumes massive amount electricity so that contributes to create carbon emission. Digital transformation forms from various kind of cyber activities, this could be as potential market for PT X to elaborate their business. Unfortunately PT X profitability has fluctuated in this 5 years when the demands of technology increase. This research is a qualitative method with case study approach and the instrument of research is by doing interview. Data were gained as primary and secondary data. Current research is using PESTEL analysis and TOE framework. This explains external factors which identified by PESTEL analysis could affect business strategy and TOE framework could determine kinds of innovation based on its character of technology so that these analysis could bring the decision of company strategy.
BIODIVERSITY DISCLOSURE OF INDONESIAN COMPANIES AND THE ROLE OF THE BOARD OF COMMISSIONERS Hambali, Ahmad; Adhariani, Desi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 19, No. 1
Publisher : UI Scholars Hub

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

Abstract

The environmental damage that occurs on a large scale has an impact on reducing biodiversity. Biodiversity has an important role that is useful for human life and plays a central role in economic development. This condition makes various parties aware of their role in preventing further damage. Companies, whether directly or indirectly, owe a great deal to the environment. This study seeks to examine the role of the Board of Commissioners as proxied by the size of the Board of Commissioners, the proportion of Independent Boards, and the proportion of women on the Board of Commissioners as a corporate governance mechanism for their biodiversity disclosure. The companies used as samples are listed in the SRI-KEHATI index from 2018 to 2020. To measure the company's biodiversity variable, we use a biodiversity index which contains 53 measurement items in 5 main themes. As a result, we find that the size of the Board of Commissioners has a positive effect on the company's biodiversity disclosure. Meanwhile, the proportion of Independent Commissioners and the proportion of women on the Board of Commissioners are proven to have no effect on the company's biodiversity disclosure.
Analysis of the potential implementation of Material Flow Cost Accounting (MFCA) in muslim fashion SMEs Y Pranata, M. Wahyudi; Adhariani, Desi
International Journal of Financial, Accounting, and Management Vol. 5 No. 1 (2023): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i1.1512

Abstract

Purpose: Conducting analysis on the current inventory control and proposing suggestions and improvements related to inventory control in SMEs Y using the Material Flow Cost Accounting (MFCA) approach. Research methodology: This research adopts a case study approach with research methods including observation, document analysis and interviews. Results: Based on the summation of raw material costs, energy costs, and system costs, the total allocation of product costs and allocation of material loss costs can be calculated. In the cost flow matrix, it is concluded that the company experiences a material loss of 7.5%. In fact, every production stage generates waste, and although the percentage of material loss may not always be significant, by reducing that percentage, the company can enhance the cost efficiency of its production. Limitations: The focus on manufactured firms especially SMEs Y limits the generalizability of the study findings to other sectors of the economy and scalability. Contributions: The results of this study can be used as a consideration in formulating policies related to the management of fashion raw material inventory in Indonesia, particularly for other SMEs in managing their inventory and if they intend to implement Material Cost Flow Accounting in their production processes.
ESG Reputation Risk under Climate Risk and Global Uncertainty in ASEAN Manufacturing Meiyanti, Fajar; Adhariani, Desi
Jambura Equilibrium Journal Vol 8, No 1 (2026): Vol 8. No 1. January 2026
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jej.v8i1.31773

Abstract

As the manufacturing sector expands, it faces growing scrutiny regarding its sustainability practices, with Environmental, Social, and Governance (ESG) reputation risk becoming an increasingly critical concern. This study investigates the relationship between climate risk, global uncertainty, and ESG-related reputational risk, using 465 observations from manufacturing companies listed in ASEAN countries between 2021 and 2023. Regression analysis indicates that climate risk has a positive effect on the Reputation Risk Index (RRI). This suggests that firms in regions with greater climate vulnerability are more exposed to ESG reputational challenges. Similarly, global uncertainty is positively and statistically significantly associated with RRI, implying that unpredictable policy and economic conditions can exacerbate reputational risks. These findings underscore the importance of integrating ESG considerations into corporate risk management, particularly in emerging economies with pronounced environmental and institutional risks. Firms are urged to strategically allocate resources toward sustainability initiatives to safeguard their reputation and operational resilience. Additionally, policymakers are encouraged to establish supportive regulatory environments that foster corporate transparency, ESG accountability, and adaptive capacity.
DO GOVERNANCE MECHANISMS MATTER FOR CARBON PERFORMANCE? EXPLORING BOARD SIZE, SUSTAINABILITY COMMITTEES, AND GENDER DIVERSITY Marselita, Octa; Desi Adhariani
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i2.748

Abstract

The global climate crisis has intensified pressure on corporations to reduce carbon emissions, particularly in developing countries. This study examines the relationship between corporate governance—board size, the presence of a sustainability committee, and board gender diversity—and carbon emission intensity in publicly listed companies in Indonesia and Malaysia over the period 2016–2023. Using the First-Difference GMM approach on 888 firm-year observations, the findings show that board size is negatively and significantly associated with emission intensity, while no significant relationships are found for sustainability committees and gender diversity. These results highlight the importance of strengthening the substantive function of sustainability committees, enhancing meaningful gender participation, and ensuring regulatory support so that corporate governance can make a tangible contribution to emission reduction.
Beyond formal compliance: Evaluation of the whistleblowing system implementation at PT XYZ El Firdausy, Wildan; Adhariani, Desi; Budiman, Rachman Untung; Hendiyanto, Arman; Tanzil, Helen Riyani
Journal of Contemporary Accounting Volume 8 Issue 1, 2026
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol8.iss1.art5

Abstract

This study aims to evaluate the implementation of the Whistleblowing System (WBS) at PT XYZ by comparing the company’s disclosed WBS policies with the Whistleblowing System Guidelines issued by the National Committee on Governance Policy (Komite Nasional Kebijakan Governance [KNKG]) and by examining the alignment between the company’s stated policies and their actual implementation within its organizational environment and daily operations. Employing a qualitative descriptive approach, data was collected through interviews, observations, and documentation. The findings indicate that, in general, PT XYZ’s WBS policies conform to the KNKG guidelines. However, two key elements—continuous education and training and incentive mechanisms for whistleblowers—have not yet been implemented. The Human Capital and Internal Audit Departments explained that ongoing training and socialization activities have been conducted through programs on corporate culture and values, which they believe implicitly cover WBS principles. In contrast, employees outside the main departments responsible for WBS emphasized that dedicated and periodic training on whistleblowing procedures, separate from cultural orientation programs, is necessary. Moreover, several employees expressed the need for an additional reporting channel in the form of a dedicated and user-friendly digital application to enhance accessibility and confidentiality in reporting.
An Event Study Analysis of Green Bond Issuance: Signaling Corporate Commitment and Market Perception in an Emerging Economy (The Case of PT XYZ, Indonesia) Saskia Arumaisa Rizna; Desi Adhariani
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9281

Abstract

This study examines the short-term stock market reaction to the green bond issuance announcement by PT XYZ, a publicly listed Indonesian bank, using an event study methodology. The analysis focuses on the announcement date of 21 June 2022 as the event day and applies an eleven-trading-day event window (t−5 to t+5) to capture both pre-announcement and post-announcement market responses. Abnormal Return (AR) and Cumulative Abnormal Return (CAR) are calculated using the Mean Adjusted Return Model, which is appropriate for descriptive single-firm event studies over short horizons. The results reveal a significant positive abnormal return of 4.17% on the event day, indicating that investors initially perceived the green bond issuance as value-relevant information and a credible sustainability signal. However, abnormal returns exhibited volatility in the post-event period, and cumulative abnormal returns progressively adjusted toward their pre-event level, suggesting efficient incorporation of information and short-term market efficiency. Interpreted through the lens of Signaling Theory, the findings indicate that green bond issuance functions as a credible corporate signal that generates immediate investor response, although its valuation impact is transitory. This study contributes to the green finance literature by providing event study evidence from an emerging market context and highlights the role of credibility in shaping short-term investor reactions to sustainability-linked corporate actions.
Co-Authors Abdillah Ahsan Ahmad Hambali, Ahmad Amirulloh Dwi Febriyanto Budiman, Rachman Untung Christiani, Maria Riche Debbianita El Firdausy, Wildan FIRNANTI, FRISKA Hadrianti H. D. Lasari Hana Tarizkha Coganuli Hanafi, Marcellus Anggara Haqi, Muti Pertama Hendiyanto, Arman Istiqomah, Aisyah M. Wahyudi Pranata Marselita, Octa Meiyanti, Fajar Nasution, Ryan Muhammad Nasution, Ryan Muhammad Ngurah Ayu Happy Susilawati Nurul Adilla Poppy Oktaviandry S Pranata, M. Wahyudi Rahayuningsih, Deasy Ariyanti Retta Farah Pramesti Rima Kusuma Rini RUDYANTO, ASTRID Saskia Arumaisa Rizna Sylvia Veronica Siregar Tanzil, Helen Riyani Yusuf Kurniadi Zhafarina Isti Ramadhani