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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Manajemen dan Bisnis Sriwijaya Akuisisi : Jurnal Akuntansi Jurnal Akuntansi SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Owner : Riset dan Jurnal Akuntansi Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Aptekmas : Jurnal Pengabdian Kepada Masyarakat ABDINE Jurnal Pengabdian Masyarakat Governors International Journal of Multidisciplinary Sciences and Arts Jurnal Akuntansi Jurnal Cakrawala Akuntansi
RIKA HENDA SAFITRI, RIKA
Accounting Department, Universitas Sriwijaya, Palembang, Indonesia
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Systematic Literature Review: World Oil Commodity Price Fluctuations Financial Accounting Perspective Septemberiyanti, Elita; Virliana Muliawan, Ryani; Agustria, Rahma; Ayu Ramadhani, Amanda; Henda Safitri, Rika; Wahyudi, Tertiarto; Samantha Hamzah, Ruth
International Journal of Multidisciplinary Sciences and Arts Vol. 4 No. 4 (2025): International Journal of Multidisciplinary Sciences and Arts, Article October 2
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v4i4.7181

Abstract

Global oil price volatility creates complex challenges for the transparency of financial reporting of national energy companies, especially PT Pertamina as a strategic state-owned enterprise that faces double accountability pressure to shareholders and the public. This study aims to analyze the influence of fluctuations in world oil commodity prices on the transparency of PT Pertamina's financial statements from a financial accounting perspective through a systematic literature review approach. The PRISMA 2020 method was applied to review 16 reputable journals for the 2020-2025 period selected from 309 initial articles through the Scopus, Web of Science, and Google Scholar databases. The results of the study revealed that oil price volatility had a significant impact on net profit fluctuations, the complexity of exchange rate differences, and the decline in financial health for the 2016-2020 period. PT Pertamina's transparency shows improvements through the implementation of ISO 37001 and GRI Standards 2021, but still faces the challenges of weak ethical principles, inconsistency of PSC regulations, and performance gaps with global competitors. The research recommends comprehensive governance reforms, business diversification, regulatory harmonization, and strengthening supervision to improve the credibility of financial reporting in the face of global market dynamics.
OIL AND GAS REVENUE ACCOUNTING TREATMENT AND COMPLIANCE: SYSTEMATIC REVIEW OF UPSTREAM COMPANY PRACTICES Meila, Al Ahda Nafasya; Namira, Putri Rahma; Destari, Ryanti; Henda Safitri, Rika; Wahyudi, Tertiarto; Hamzah, Ruth Samantha
Jurnal Cakrawala Akuntansi Vol. 18 No. 1 (2026): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v18i1.49577

Abstract

The upstream oil and gas sector faces escalating complexity in revenue accounting treatment due to evolving international standards (PSAK 64/IFRS 15), substantial capital investments, reserve uncertainty, and intensifying climate-related asset valuation challenges, yet systematic evidence on implementation practices and compliance effectiveness across diverse institutional contexts remains fragmented. This study aims to comprehensively analyze revenue accounting treatment practices, evaluate compliance levels with financial accounting standards, map implementation challenges, and identify critical research gaps in upstream oil and gas companies through systematic literature review methodology. Following the PRISMA protocol, this research systematically searched four major academic databases Scopus, Web of Science, ProQuest, and ScienceDirect using predefined keywords, ultimately selecting 10 high-quality studies published between 2021-2025. The findings reveal that proper revenue accounting treatment is critical given the substantial global revenue magnitude and concentrated profit distribution patterns. Implementation of industry-specific accounting standards significantly enhances capital allocation efficiency, reduces information asymmetry, and positively impacts performance metrics. However, critical implementation challenges persist in three areas: absence of unified decommissioning accounting standards, inadequate frameworks for stranded asset valuation amid potential US$13-17 trillion devaluations, and insufficient transparency mechanisms for profit distribution reporting. This study contributes by providing systematic evidence synthesis across diverse geographical contexts, identifying prioritized research gaps in asset valuation frameworks and decommissioning standards, and offering actionable recommendations for standard setters to develop industry-specific guidance, regulators to strengthen enforcement mechanisms, and academics to pursue longitudinal comparative research examining climate risk integration in financial reporting practices.
Impact of Green Accounting & Corporate Social Responsibility on Financial Performance: A Systematic Literature Review Hufazsyah, Dabbara Nurkayla; Henda Safitri, Rika; Yuniarti, Emylia; Bahar, Amirul
GOVERNORS Vol. 4 No. 3 (2025): December 2025-March 2026 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i3.7657

Abstract

This study examined the impact of green accounting and corporate social responsibility on financial performance through a systematic literature review. Peer-reviewed articles published between 2020 and 2025 were screened and synthesized to assess how environmental accounting practices and social responsibility disclosure were associated with corporate financial outcomes. The review found that green accounting was linked to stronger financial performance, mainly through lower operating costs driven by resource efficiency and compliance with environmental regulations. Evidence on the direct effect of corporate social responsibility on financial performance was mixed. Several studies reported positive financial outcomes through improved corporate reputation and increased investor confidence, while other studies reported limited or no direct association. Legitimacy theory and stakeholder theory were used to interpret how transparency in environmental and social practices influenced financial performance. The synthesis indicated that integrated implementation of green accounting and corporate social responsibility supported financial stability and reputational outcomes, although the results varied by industry and depended on implementation quality and governance.
Co-Authors Agustria, Rahma Asfeni Nurullah Asfeni Nurullah Ayu Ramadhani, Amanda Bahar, Amirul Bunga Aulia Bunga Aulia Burhanuddin Burhanuddin Destari, Ryanti Dwi Maya Sari, Elisabet Fuadah, Lukluk Hamzah, Ruth Samantha HASNI YUSRIANTI Hufazsyah, Dabbara Nurkayla Kalsum, Umi Kencana Dewi Luk Fuadah, Luk Meila, Al Ahda Nafasya Mukhtaruddin Mukhtaruddin Namira, Putri Rahma Novelia, Rizka Pratiwi, Trie Sartika Resah Pratama, Reza Riska Tharika Rosihan Arief HS Rosihan Arief HS Samantha Hamzah, Ruth Septemberiyanti, Elita Tertiarto Wahyudi Tjandrakirana, Rina Umi Kalsum Virliana Muliawan, Ryani Yulia Saftiana Yuliani . Yuliani Yuliani Yuniarti, Emylia