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All Journal Jurnal Akuntansi Multiparadigma INFO ARTHA Jurnal Manajemen Keuangan Publik Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik KEK (Kajian Ekonomi dan Keuangan) Ilomata International Journal of Tax and Accounting Jurnal Akuntansi Jurnal Manajemen Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pajak dan Keuangan Negara (PKN) International Journal of Environmental, Sustainability, and Social Science International Journal of Social Science Educoretax Pengmasku Journal of Law, Administration, and Social Science Jurnal Akuntansi dan Keuangan Indonesia Jurnalku Journal of Governance, Taxation, and Auditing JAS (Jurnal Akuntansi Syariah) E-JURNAL AKUNTANSI
Agung Dinarjito, Agung
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Training on financia statement preparation to enhance accountability in Village-Owned Enterprises (BUMDes) in Rokan Hulu Regency Agung Dinarjito; Azas Mabrur; Hari Sugiyanto
Pengmasku Vol 6 No 1 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v6i1.2165

Abstract

This community service program aims to enhance the capacity of Village-Owned Enterprise (BUMDes) managers in Rokan Hulu Regency in preparing financial statements in accordance with the Regulation of the Minister of Villages, Development of Disadvantaged Regions, and Transmigration (Kepmendesa PDTT No. 136 of 2022). The main challenges faced by the partners include limited competencies in transaction recording, the preparation of financial statements in line with applicable accounting standards, and the use of non-integrated applications. The program was conducted from August to November 2024 using a Training of Trainers (ToT) approach, technical assistance, and both offline and online mentoring. The methods applied included needs assessment, knowledge sharing sessions, simulations of financial statement preparation using the Microsoft Excel-based PPAK BUMDes Application version 3.8, and hands-on assistance in preparing both unit-level and consolidated financial reports. The results demonstrate a significant improvement in participants’ understanding, with 23 out of 29 participants able to accurately prepare financial statements. The participating BUMDes are now capable of generating income statements, statements of changes in equity, balance sheets, and cash flow statements automatically through the application. Challenges related to initial balance input and profit allocation were successfully addressed through continuous consultation. Overall, this program contributes to improving accountability and transparency in BUMDes financial management and shows strong potential for replication in other regions.
The Role of Assurance in Sustainability Reports: A Systematic Literature Review Agung Dinarjito
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1817

Abstract

The increasing focus on environmental, social, and governance (ESG) matters is compelling firms to deliver clear and reliable sustainability reports. In this context, the auditing or assurance of sustainability reports is essential for enhancing the credibility of non-financial information presented to stakeholders. This study seeks to thoroughly investigate the role and advantages of sustainability report assurance utilizing a PRISMA-based Systematic Literature Review (SLR) methodology. This analysis examined 19 esteemed scientific articles published in Scopus-indexed international journals from 2016 to 2026. The summary results demonstrate that sustainability report assurance has transitioned from a merely symbolic volunteer practice to a more institutionalized corporate governance tool. Assurance enhances the quality, authenticity, and dependability of sustainability reports, thereby bolstering stakeholder trust and corporate accountability. Moreover, assurance confers internal advantages to organizations by enhancing reporting systems, controlling sustainable data, and strengthening sustainability governance. This study enhances the sustainability assurance literature and offers practical implications for corporations, regulators, and assurance providers to foster more credible and responsible sustainability reporting practices.
Revisiting the Relationship Between Financial Performance, ESG, and Firm Value: Evidence from Indonesian Non-Financial Listed Firms Agung Dinarjito; Zef Arfiansyah; Sandi Setiadi
Ilomata International Journal of Tax and Accounting Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i3.2495

Abstract

Environmental, social, and governance (ESG) performance has received growing attention from investors, regulators, and corporate managers as sustainability considerations become increasingly integrated into business decision-making. However, evidence regarding the relationship between ESG performance and firm value remains inconclusive, particularly in emerging markets. Moreover, previous studies have typically examined financial performance and ESG performance separately or focused exclusively on either aggregate ESG scores or individual ESG dimensions, limiting a comprehensive understanding of their relative importance in explaining firm value. This study investigates the influence of profitability, liquidity, solvency, firm growth, aggregate ESG performance, and the environmental, social, and governance dimensions on the firm value of Indonesian non-financial listed companies. Using panel data from 69 firms listed on the Indonesia Stock Exchange during 2022–2024, comprising 207 firm-year observations, the study employs a Random Effect Model with robust standard errors. Firm value is measured using the natural logarithm of share price (LnMV), while ESG data are obtained from Refinitiv. The results indicate that sales growth, as a proxy for firm growth, is the only variable positively and significantly associated with firm value. In contrast, profitability, liquidity, solvency, aggregate ESG performance, and the individual ESG dimensions do not exhibit statistically significant relationships with firm value. These findings suggest that investors place greater emphasis on firms’ growth prospects than on conventional financial indicators or ESG-related information when valuing Indonesian non-financial firms. The study contributes to the literature by providing recent evidence from an emerging-market context and by simultaneously evaluating financial performance, aggregate ESG performance, and individual ESG dimensions within a unified empirical framework.
Application-based accounting literacy assistance for micro, small, and medium enterprises in South Tangerang Puji Wibowo; Azas Mabrur; Agung Dinarjito; Nyoman Brahmantara
Pengmasku Vol 6 No 2 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v6i2.2411

Abstract

This community engagement program aimed to strengthen the accounting literacy and financial governance of two micro and small enterprises in South Tangerang, namely Gudeg Simbok and Rempah Sumber Rejeki. The program responded to the partners’ limited ability and confidence in recording business transactions, separating business and personal finances, and preparing simple financial statements. A participatory and practice-based approach was applied through business process identification, preparation of tailored learning materials, interactive financial literacy sessions, direct assistance in recording actual transactions, and mentoring in the use of a financial recording application. Activities were conducted through a combination of face-to-face meetings and online consultation using WhatsApp. The results indicate behavioral and practical improvements. Both partners began to record sales and routine expenditures more systematically, use an application to support transaction recording, and prepare simple periodic financial statements. The mentoring process also reduced psychological barriers associated with accounting and digital tools, as the participants increasingly recognized financial records as a means to monitor cash flows and business performance rather than merely an administrative burden. The main lesson is that technology adoption among micro-enterprises requires not only application training but also gradual, contextual, and continuous facilitation. Future programs should use simple baseline and endline instruments, maintain post-program consultation, and involve local government and accounting students to expand outreach and sustainability.
Co-Authors Adhitya Jati Purwaka Aldi Bilqisthy Pratama Amrie Firmansyah Ardhi Nugraha Putra Arfiansyah, Zef Aris Priatna Bambang Purwoko Budhi Setiya Yoga DARMANSYAH . Dessyka Sitanggang Dharmazi, Almizar Dwi Astuti Faizul Abrori Fayiz Alfitra RM Garyn Arianova Sugiarto Gilang Ryanda Bhimantara Hadiprasetya , Sundayo Hari Sugiyanto Irvandi Gustari Lamhot Doli Tambunan Lestari Kurniawati Lily Arini Nasution Mabrur, Azas Mahrus, Moh Luthfi Maulana, Achmad Saad Muh Luthfi Mahrus Muhammad Arfan Muhammad Rajul Muzik Muhammad Taufiq Hidayat Nafi’ah, Zahra Zuhrotun Nanda Sulfiandra Nyoman Brahmantara Octa Naafi’ Sutantri Prajaningtyas, Winda Pria Aji Pamungkas Priatna, Aris Puji Wibowo Putra Jaya Bukit Qadri, Resi Ariyasa Rozano Fikri Andana Salsabilla, Anindita Rahma Sandi Setiadi Sondy Akbar Ardiansyah Sugiarto, Garyn Arianova Sundayo Hadiprasetya Surachman, Eko Nur Syafa’at, Hilal Tio Andri Prasetyo Yoga, Budhi Setiya