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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal ULTIMA Accounting Journal Of Management Science (JMAS) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi
Vidya Intani Athfalina
Departement Of Accounting, Universitas Airlangga, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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BAGAIMANA TATA KELOLA PERUSAHAAN DAN NEGARA BERINTERAKSI DALAM PENGUNGKAPAN LINGKUNGAN PERUSAHAAN DI ASEAN? Vidya Intani Athfalina; Ancella Anitawati Hermawan
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 2 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i2.3367

Abstract

Abstract— This study tries to determine how the regulatory environment of the nation interacts with company governance to affect the amount of pengungkapan lingkungan. The research uses quantitative methods (panel data regression). Data was obtained from a database of 109 ASEAN public companies during 2012-2020. The results demonstrate that: (1) Higher environmental disclosures is more likely to occur in firms with great corporate governance (β = 0,002; p-value<0,05). (2) Likewise, if the company operates in a country with supportive state governance (β = 0,008; p-value<0,1). (3) Corporate and state governance work together (complementary) regarding environmental disclosures (β = 0,000; p-value<0,1). The research contributes evidence on the association connecting corporate governance and agency theory and supports it, the state and environmental disclosures. The study emphasizes the significance of environmental disclosures in combating climate change as well as ASEAN's low level of awareness and compliance. The study findings provide further insight by interacting corporate and state governance which are the two main considerations for environmental disclosure. Keywords:ASEAN; Agency Theory; Corporate Governance; Country Governance; Environmental Disclosures.
Modern Slavery Disclosure in the G20: Firm and National-Level Insights Athfalina, Vidya Intani
Jurnal Akuntansi Vol. 15 No. 2 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.2.130-156

Abstract

The urgency for firms to disclose modern slavery practices has increased in light of global human rights concerns. This study investigates the firm-level and country-level determinants that influence modern slavery disclosure using panel data from 6,757 firm-year observations across listed firms in G20 countries (2015–2020). Data from the listed firm in the G20 countries were used. These nations have contributed most of the world's GDP and share the objective of adhering to modern slavery standards. Employing a panel data regression model with fixed effects and robust standard errors, grounded in neo-institutional and stakeholder theories, the analysis incorporates variables such as corporate governance, firm size, profitability, state governance, and legal system. Secondary data were collected from the Thomson Reuters Eikon and World Bank databases. The results indicate that firm governance (β = 0.0623; p < 0.01), firm size (β = 1.31; p < 0.01), country-level governance (β = 3.69; p < 0.01), and civil law legal system (β = 12.74; p < 0.01) have a statistically significant positive impact on modern slavery disclosure. Profitability is found to have no significant influence (p > 0.10). The final model explains 21.6% of the variance in disclosure (R² = 0.216). These findings demonstrate that both firm-internal characteristics and national institutional contexts play a decisive role in shaping disclosure practices, with firms in civil law countries and those with stronger governance frameworks reporting substantially higher levels of information. This study contributes to the literature in several ways. First, it provides large-scale empirical evidence across multiple countries, addressing the lack of cross-country analyses in prior research. Second, it integrates firm-level and country-level determinants within a unified model, offering new insights into how internal resources and external pressures jointly influence modern slavery transparency. Finally, by highlighting the non-significance of profitability, this research challenges assumptions that stronger financial performance automatically leads to more ethical disclosure, thereby expanding the theoretical understanding of disclosure behavior. Firms have varying levels of disclosure of modern slavery. Businesses and investors have an obligation to uphold human rights in their supply chains and combat modern forms of slavery, including forced labor and human trafficking. Overall, the results underscore the importance of robust corporate governance, institutional quality, and legal frameworks in promoting accountability and transparency in addressing modern slavery risks..
The Evolving Role of the Inspectorate in Achieving a Sustainable Surabaya Dasih, Tantri Sun Estuning; Indriana, Dina; Athfalina, Vidya Intani
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 8 No. 1 (2025): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v8i1.004

Abstract

Purpose: to analyze the role of the Surabaya City Inspectorate in overseeing sustainable development policies and to identify challenges and opportunities that support the city's sustainability goals .  Method: using a qualitative approach with a longitudinal case study thematic analysis to explore in local government oversight practices. Results: strengthening the oversight function of the Inspectorate increases the effectiveness and accountability of sustainable city policies.. Novelty: provides a new perspective on optimizing the role of the Inspectorate through collaborative and technology-based oversight mechanisms. Contribution: collaboration with institutions, communities, and audit technology enhances early detection of irregularities and improves city governance efficiency Abstrak: Peran Inspektorat yang Berkembang dalam Mewujudkan Surabaya yang Berkelanjutan Tujuan: menganalisis peran Inspektorat Kota Surabaya dalam mengawasi kebijakan pembangunan berkelanjutan serta mengidentifikasi tantangan dan peluang yang mendukung tujuan keberlanjutan kota. Metode: menggunakan pendekatan kualitatif dengan studi kasus longitudinal dan analisis tematik untuk mengeksplorasi pola pengawasan pemerintah daerah.  Hasil: penguatan fungsi pengawasan Inspektorat meningkatkan efektivitas dan akuntabilitas kebijakan kota berkelanjutan. Kebaruan: memberikan perspektif baru tentang optimalisasi peran Inspektorat melalui mekanisme pengawasan yang kolaboratif dan berbasis teknologi. Kontribusi: kolaborasi dengan instansi, masyarakat, dan teknologi audit meningkatkan deteksi dini penyimpangan serta efisiensi tata kelola kota.  
MENGUNGKAPKAN DAMPAK PENGUNGKAPAN PERBUDAKAN MODERN TERHADAP BIAYA MODAL DI G20 Intani, Vidya; Hermawan, Ancella A
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3643

Abstract

Tujuan penelitian ini adalah untuk menjelaskan bagaimana praktik pengungkapan perusahaan mengenai perbudakan modern berhubungan dengan biaya ekuitas mereka, yang merupakan faktor penting dalam membentuk strategi pembiayaan perusahaan dan persepsi investor. Penelitian ini menggali potensi implikasi pengungkapan perbudakan modern di perusahaan-perusahaan G20 terhadap biaya modal melalui biaya ekuitas, dengan menggunakan sampel sebanyak 3.108 entitas dalam 6.303 tahun data mulai dari 2015 hingga 2020. Menggunakan analisis regresi data panel dan mengambil data sekunder yang bersumber dari Eikon, temuan ini mengungkapkan tren penting: pengungkapan perbudakan modern dan biaya ekuitas memiliki hubungan negatif di antara keduanya. Hasil ini menggarisbawahi keuntungan strategis dari penerapan transparansi dalam mengatasi permasalahan perbudakan modern. Perusahaan yang mengungkapkan apa yang mereka ketahui akan memperoleh keuntungan dari biaya ekuitas yang lebih rendah dan berkontribusi pada praktik bisnis yang etis. Hal ini berarti peningkatan kinerja keuangan dan peningkatan daya tarik bagi calon investor, yang berpotensi meningkatkan profitabilitas bagi perusahaan-perusahaan tersebut. Penelitian ini memberikan kontribusi terhadap adanya pengetahuan tentang pengaruh pengungkapan perbudakan modern terhadap biaya ekuitas. Para pengambil kebijakan, investor, dan dunia usaha mungkin menganggap data ini berguna dalam memahami pentingnya pengungkapan perbudakan modern dan bagaimana hal itu mempengaruhi biaya ekuitas.
BAGAIMANA TATA KELOLA PERUSAHAAN DAN NEGARA BERINTERAKSI DALAM PENGUNGKAPAN LINGKUNGAN PERUSAHAAN DI ASEAN? Athfalina, Vidya Intani; Hermawan, Ancella Anitawati
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 2 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i2.3367

Abstract

Abstract” This study tries to determine how the regulatory environment of the nation interacts with company governance to affect the amount of pengungkapan lingkungan. The research uses quantitative methods (panel data regression). Data was obtained from a database of 109 ASEAN public companies during 2012-2020. The results demonstrate that: (1) Higher environmental disclosures is more likely to occur in firms with great corporate governance (β = 0,002; p-value<0,05). (2) Likewise, if the company operates in a country with supportive state governance (β = 0,008; p-value<0,1). (3) Corporate and state governance work together (complementary) regarding environmental disclosures (β = 0,000; p-value<0,1). The research contributes evidence on the association connecting corporate governance and agency theory and supports it, the state and environmental disclosures. The study emphasizes the significance of environmental disclosures in combating climate change as well as ASEAN's low level of awareness and compliance. The study findings provide further insight by interacting corporate and state governance which are the two main considerations for environmental disclosure. Keywords:ASEAN; Agency Theory; Corporate Governance; Country Governance; Environmental Disclosures.
The effect of customer expectations and experience on satisfaction and repurchase intention on hijab products Intani, Vidya; Rojuaniah , Rojuaniah
Junal Ilmu Manajemen Vol 7 No 1 (2024): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v7i1.334

Abstract

A Repurchase intention in marketing is generally a strong desire of consumers based on the experience of purchasing products that have been made in the past. When buying a product a customer has high expectations for the product they will buy, if the product purchased is as expected it will create a positive impression and make the customer have a good experience and will be satisfied with the product purchased. This study aims to analyze the effect of customer expectations and customer experience on customer satisfaction and repurchase intention. The population in this study is people who have purchased Zytadelia hijab products at least 1 time in the last 1 month in the Jabodetabek area with an age range of 20-40 years as many as 100 respondents. The method used in this study uses a quantitative approach by collecting data using a survey method by distributing questionnaires online. Data were analyzed using the SEM (Structural Equation Model) PLS method. Based on the analysis it was concluded that customer expectations have a positive effect on customer satisfaction, as well as customer experience have a positive effect on customer satisfaction. Apart from that, customer experience has a positive effect on repurchase intention, but customer expectations have no effect on repurchase intention. Furthermore, customer satisfaction has a positive effect on repurchase intentions. Customer satisfaction mediates customer expectations on repurchase intentions, has a positive and significant effect, and customer satisfaction mediates the effect of customer experience on repurchase intentions, has a positive and significant effect. The findings in this study are when customers buy Zytadelia hijab products and it meets their expectations or even exceeds them, a good impression will arise resulting in a good experience and will feel satisfied. When the customer is satisfied, there will be a desire to re-purchase Zytadelia hijab products.
The Evolution of Artificial Intelligence in Accounting and Auditing: A Bibliometric Analysis Review Fandi Prasetya; Khalilah Nafisah; Vidya Intani Athfalina
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 11 No 1 (2026): June 2026
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2026.11.1.20103

Abstract

This research aims to map the intellectual landscape of Artificial Intelligence (AI) in the accounting and auditing fields to identify publication trends, key actors, and emerging themes as future research agendas. The methodology employed is bibliometric analysis and science mapping of 751 documents sourced from the Scopus database for the period 2015–2025. Data visualization was performed using VOSviewer software to analyze bibliometric networks and thematic evolution. The results indicate a significant upward trend in publications, particularly a surge from 2024 to 2025. The United States dominates global publications, while Miklos Antal Vasarhelyi is the most productive author. Network analysis identified seven primary clusters covering topics such as accounting education, AI adoption, deep-learning-based auditing, and digital transformation. Current trends show a shift in focus from routine automation toward the use of generative AI and human resource readiness. This study concludes that AI integration has rapidly evolved from theoretical discourse to complex practical implementation. Future research agendas should emphasize the human element, specifically the adaptation of accounting education curricula and individual technological readiness.
Co-Authors Ancella Anitawati Hermawan, Ancella Anitawati Dina Indriana Hermawan, Ancella A Khalilah Nafisah PRASETYA, FANDI Rojuaniah Rojuaniah Tantri Sun Estuning Dasih