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All Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah Science and Education Journal
Riantari Maharani
Universitas Syiah Kuala
Humanities Economics, Econometrics & Finance Education Social Sciences

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Applying the Diffusion of Innovation Theory to Address the Challenges of Implementing PSAK 55 in Rural Banks Chairanisa Natasha Miraza; Cut Darmawati; Abdul Malik Fajri; Riantari Maharani; Aulia Khairullah
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i1.9463

Abstract

This study aims to provide recommendations for addressing the challenges that arise in the implementation of PSAK 55 in Rural Banks (BPR). The research employs a descriptive qualitative approach using interview techniques, analyzed with NVivo12 Pro software through content analysis, thematic analysis, and constant comparative methods. The findings reveal several key obstacles, including limited human resource competence in calculating the fair value of collateral and estimating future cash flows, both of which are essential for determining CKPN (Allowance for Impairment Losses). These challenges are further exacerbated by doubts among many BPR practitioners regarding the effectiveness of PSAK 55 in reducing credit risk losses, as the standard has never been implemented in the BPR sector before. In response to these barriers, this study offers strategic recommendations based on the Diffusion of Innovation Theory, including enhanced dissemination of information about PSAK 55, strengthened collaboration among BPRs through peer support mechanisms—such as initiatives by BPRKU 3 to assist BPRKU 1 and 2 by providing CKPN calculation templates and technical training and active regulatory involvement in promoting broader acceptance of the standard. Accordingly, this research contributes conceptually by applying the Diffusion of Innovation Theory to explain the adoption process of PSAK 55 within the practical context of BPRs. It also provides practical contributions by offering actionable recommendations that can be used by professional associations to design training and outreach programs, and by BPRs to prepare internal strategies for more effective implementation of PSAK 55.
GREEN ACCOUNTING AND FINANCIAL PERFORMANCE: EVIDENCE FROM BASIC MATERIALS MANUFACTURING COMPANIES Eka Chyntia; Siti Maisyarah; Riantari Maharani; Eko Gani PG
JURNAL PROFIT Vol 9, No 2 (2025): Economic And Financial Institutions
Publisher : Nurul Jadid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/profit.v9i2.12654

Abstract

This study investigates the impact of environmental costs and environmental performance on financial performance in manufacturing companies within the basic materials sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research aims to provide empirical evidence on how green accounting practices influence profitability, measured by Return on Assets (ROA). The study employs a quantitative approach with a causal-comparative design, using purposive sampling to select 25 companies that consistently published financial reports and participated in the Ministry of Environment and Forestry’s PROPER program. A total of 75 panel data observations were analyzed. Data were collected through documentation of financial statements, annual reports, and PROPER assessments, and further supported by literature review. Statistical analysis was conducted using descriptive statistics, classical assumption tests, and multiple linear regression with SPSS version 30.0. The results reveal that both environmental costs and environmental performance partially influence financial performance, while simultaneously they significantly affect ROA. These findings indicate that companies in the basic materials sector can achieve a balance between environmental responsibility and financial goals. The study supports legitimacy theory and stakeholder theory, suggesting that proactive environmental strategies not only fulfill regulatory compliance but also enhance firm value. This research contributes theoretically to green accounting in emerging markets and provides practical implications for management in formulating sustainability policies aligned with financial performance.
The Determinants Of Integrated Reporting Adoption In Manufacturing Companies In Indonesia Dinaroe Dinaroe; Shabrina Shabrina; Riantari Maharani; Cut Darmawati
Science and Education Journal (SICEDU) Vol 5 No 2 (2026): Science and Education Journal 2026
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sicedu.v5i2.520

Abstract

This study investigates whether board characteristics, institutional ownership, and audit committee activity influence the adoption of integrated reporting among manufacturing companies listed on the Indonesia Stock Exchange. Firm size and profitability are included as control variables. The study retains its original quantitative design and uses secondary data from the annual reports of manufacturing companies for the 2018-2020 period. A purposive sampling procedure generated 171 firm-year observations, and the hypotheses were tested using multiple linear regression. Integrated reporting adoption was measured through a content-analysis index based on the content elements of the International Integrated Reporting Framework. The findings show that board activity and firm size have positive and statistically significant effects on integrated reporting adoption. By contrast, board size, board independence, board diversity, institutional ownership, audit committee, and profitability do not show significant effects. These findings suggest that, in the Indonesian manufacturing context, the frequency of board deliberation and organizational resource capacity are more decisive for integrated reporting adoption than formal board composition or ownership concentration. The study contributes to the literature by providing empirical evidence from an emerging market during the pre-ISSB sustainability disclosure era and offers a baseline for assessing how Indonesian listed companies may respond to the subsequent development of sustainability disclosure standards.
Co-Authors Abdul Malik Fajri Aulia Khairullah Chairanisa Natasha Miraza Cut Darmawati Dinaroe Dinaroe Eka Chyntia Eko Gani PG Shabrina Shabrina Siti Maisyarah