Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Jurnal Akuntansi Indonesia International Journal of Management, Business and Social Sciences
Agus Triyani
Wahid Hasyim University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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The Effect of Application of Accounting Systems and Utilization of Information Technology on the Accountability of Village Fund Management (Case Study in Tanjunganom Village) Eka Fitriana Aryanti; Khanifah Khanifah; Agus Triyani
International Journal of Management, Business, and Social Sciences Vol 2, No 1 (2023): May
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/ijmbs.v2i1.8676

Abstract

This study was conducted with the aim of testing the effect of the Application of the Village Financial Accounting System Application and the Utilization of Information Technology on the Accountability of Village Fund Management in Tanjunganom Village. The population in this study is the village apparatus in Tanjunganom Village. This study uses a quantitative approach. Data was collected using a questionnaire with a sample of 32 respondents. This research was processed using SPSS version 24. The data analysis methods used are validity test, reliability test, classical assumption test, multiple linear regression analysis, and t test (partial test). These results indicate that the Village Financial Accounting System Application has a positive effect on Village Fund Management Accountability, but Information Technology Utilization has no effect on Village Fund Management Accountability.
The Effect of Environmental Performance and Audit Quality on Carbon Emissions Disclosure in Indonesian Energy Companies Risma Amalia; Aurellia Faiza Athifa; Agus Triyani
Jurnal Akuntansi Indonesia Vol 15, No 1 (2026): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung, Faculty of Economic and Business, Accounting Dept

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.15.1.49-58

Abstract

Abstract This study was conducted in response to growing demands for transparency from companies in the energy sector regarding the disclosure of carbon emissions as a form of environmental responsibility.The study aims to examine the influence of environmental performance and audit quality on carbon emissions disclosure among energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The method used is a quantitative approach with secondary data in the form of annual reports and sustainability reports. The research sample was determined using purposive sampling, comprising 75 observations, with data analysis employing multiple linear regression. The results indicate that, when considered individually, environmental performance does not have a significant effect on carbon emissions disclosure, whereas audit quality was found to have a positive and significant effect. This study contributes to the development of environmental accounting literature and underscores the importance of audit quality in enhancing the transparency of carbon emissions reporting, while also serving as input for companies and regulators in promoting more accountable reporting practices.Keywords: Carbon Emission Disclosure, Environmental Performance, Audit Quality
Co-Authors Aurellia Faiza Athifa Eka Fitriana Aryanti Khanifah Khanifah Risma Amalia