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STRATEGI PENGEMBANGAN SISTEM PENDIDIKAN AKUNTANSI DALAM UPAYA MENANGGAPI PERSAINGAN MASYARAKAT EKONOMI ASEAN DENGAN MENGGUNAKAN ANALISIS SWOT Breliastiti, Ririn; Sambuaga, Elfina Astrella
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 14 No. 2 (2017): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v14i2.72

Opening opportunities through the ASEAN Community as well as two inseparable sides of the coin, which provides wide job opportunities, as well as higher competition. The accountant is one of the many professions allowed in the MEA. Based on the latest data from the Ministry of Research, Technology and Higher Education, the total Accounting Study Program in Indonesia amounted to 1,322, for all levels (forlap.ristekdikti.go.id/prodi). This is a challenge for the world of education to be able to create graduates who qualified and have international competitiveness. To support this, the world of education should have a committed management and high quality education, thus supporting the atmosphere in the learning process. As part of the realization of ASEAN's vision in 2020, the ASEAN Community (ASEAN Community) is expected to improve the development of human resources through quality education, skills and training (ASEAN Secretariat, 2008). According to Jitpaisanwattana et al. (2015), a combination of key components in management education including curicula, contents, activities, desired workforce qualification, evaluation. Therefore, the urgency of this research is to provide strategies that can be applied in the development of accounting education in facing the ASEAN Economic Community (MEA) based on the components of curicula, contents, activities, and desired workforce qualification, using SWOT analysis. The methods to be conducted in this study include the collection of secondary data and methods of observation of educational institutions, as well as experiments, FGC and interviews with accounting students follow Samsudin et al. (2015). The conclusions that can be drawn from this research are; (2) the existence of a rigid education system becomes the weakness of accounting education institutions in Indonesia, (3) the competence of accounting students in facing the opportunity of free competition it can not be said enough, (4) students are expected to be more independent in addressing personal problems, and seeking accurate information related to the needs of the world of work.

DETERMINAN AUDITOR SWITCHING PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Feliciana; Breliastiti, Ririn
SUBSTANSI Vol 9 No 1 (2025): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v9i1.3295

Abstract: Research objective: This study is intended to examine the impact of company size, audit delay, and audit opinion on auditor switching in infrastructure sector companies listed on the IDX. Method: This research is a quantitative study with secondary data in the form of financial reports of infrastructure sector business entities for the 2019-2023 period selected by applying purposive sampling techniques. The analysis method applied is logistic regression analysis by utilizing SPSS 26 software. Research findings: Based on observations made on 41 infrastructure sector companies for the 2019-2023 period, the research findings show that audit delay and audit opinion partially have a positive effect on auditor switching. Practical implication: Business entities need to pay attention to audit timeliness and optimize the quality of financial statements to obtain an unqualified audit opinion in order to reduce the occurrence of auditor switching in the future which has an impact on public perception. Keywords: Auditor Switching; Company Size; Audit Delay; Audit Opinion; Audit.

Whistleblowing System: Alarm Transparency And Bumn Accountability Breliastiti, Ririn; Setiawan, Temy; Herninta, Tiwi; Natalsya, Nasya Lita
International Journal of Multidisciplinary Sciences and Arts Vol. 4 No. 2 (2025): International Journal of Multidisciplinary Sciences and Arts, Article April 202
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v4i2.5864

Long-term business continuity is the expectation of every stakeholder. Therefore, good governance is the key to success that needs to be maintained and considered. Improving good governance requires the role of every internal and external stakeholder. Whistleblowing system (WBS) is an early alarm for system gaps and failures that cause disadvantages to the company. However, implementing WBS in Indonesia is a challenge for companies. The purpose of this study is to examine the implementation of WBS in Indonesian SOEs based on transparency and accountability in line with corporate governance including: delivery mechanism, media, number of reports, related parties, sanctions and institutional cooperation. This research is a qualitative research with a case study of 6 BUMN companies in the infrastructure sector in Indonesia in 2023. The data source used is secondary data in the form of annual reports with document study techniques and content analysis. Although WBS in Indonesia, especially infrastructure sector SOEs, has been carried out well and according to procedures and has clear regulations and laws, but protection of whistleblowers, organizational culture, the role of regulators, future prospects are still a challenge for SOEs in Indonesia today which requires special attention from companies, regulators, academics and society itself.

STRATEGI PENGEMBANGAN SISTEM PENDIDIKAN AKUNTANSI DALAM UPAYA MENANGGAPI PERSAINGAN MASYARAKAT EKONOMI ASEAN DENGAN MENGGUNAKAN ANALISIS SWOT Breliastiti, Ririn; Sambuaga, Elfina Astrella
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 14 No. 2 (2017): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v14i2.72

Opening opportunities through the ASEAN Community as well as two inseparable sides of the coin, which provides wide job opportunities, as well as higher competition. The accountant is one of the many professions allowed in the MEA. Based on the latest data from the Ministry of Research, Technology and Higher Education, the total Accounting Study Program in Indonesia amounted to 1,322, for all levels (forlap.ristekdikti.go.id/prodi). This is a challenge for the world of education to be able to create graduates who qualified and have international competitiveness. To support this, the world of education should have a committed management and high quality education, thus supporting the atmosphere in the learning process. As part of the realization of ASEAN's vision in 2020, the ASEAN Community (ASEAN Community) is expected to improve the development of human resources through quality education, skills and training (ASEAN Secretariat, 2008). According to Jitpaisanwattana et al. (2015), a combination of key components in management education including curicula, contents, activities, desired workforce qualification, evaluation. Therefore, the urgency of this research is to provide strategies that can be applied in the development of accounting education in facing the ASEAN Economic Community (MEA) based on the components of curicula, contents, activities, and desired workforce qualification, using SWOT analysis. The methods to be conducted in this study include the collection of secondary data and methods of observation of educational institutions, as well as experiments, FGC and interviews with accounting students follow Samsudin et al. (2015). The conclusions that can be drawn from this research are; (2) the existence of a rigid education system becomes the weakness of accounting education institutions in Indonesia, (3) the competence of accounting students in facing the opportunity of free competition it can not be said enough, (4) students are expected to be more independent in addressing personal problems, and seeking accurate information related to the needs of the world of work.

Transformasi Praktik Akuntansi dan Laporan Berkelanjutan Melalui Asuransi Karbon Anjani, Angelica Dara Wahyu; Hanjaya, Anthony Evan; Gwendella, Richelly; Nelson, Catheryn Iona; Breliastiti, Ririn
Journal of Business And Entrepreneurship Vol. 13 No. 1 (2025): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2025 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/m2v6sw27

The study presented in this paper examines how carbon accounting can be implemented as a part of a company sustainable strategy, bringing changes to accounting practices to address global challenges such as climate change. Carbon accounting is crucial for measuring and reporting the greenhouse gas (GHG) emissions emitted by either human or business activites. This reasearch uses a quantitative descriptive method with secondary data obtained from Sustainablity Reports in 2023 of companies listed on Indonesia Stock Exchange. Our findings show that companies apply various methods to calculate their GHG emissions. These methods include the Greenhouse Gas Protocol guidelines, the Global Reporting Initiative (GRI), and other international standards. They cover the measurement of Scope 1, 2, and 3 emissions as well as the deployment of low-carbon technologies in the transition to renewable energy. Our study also recommends that companies enhance the transparency and efficiency of their sustainability reporting by strengthening their carbon accounting frameworks.

Employee Perceptions towards the Effectiveness of the Whistleblowing System Research Breliastiti, Ririn; Setiawan, Temy; Herninta, Tiwi; Natalsya, Nasya Lita
International Journal of Multidisciplinary Sciences and Arts Vol. 4 No. 3 (2025): International Journal of Multidisciplinary Sciences and Arts, Article July 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v4i3.6249

Recent high-profile corporate scandals, such as Enron, Volkswagen, and Lehman Brothers, underscore the critical role of whistleblowing systems (WBS) in uncovering fraud and unethical practices. Despite their importance, challenges persist in implementation, including employee fears of retaliation and inconsistent follow-up. This study examines employee perceptions of WBS effectiveness, aiming to: (1) evaluate WBS efficacy in whistleblower protection, report handling, and sanctions; (2) analyze cultural acceptance and challenges; (3) identify factors influencing employee comfort (e.g., anonymity, trust in management); and (4) propose recommendations for improvement. Using qualitative methods, data were collected via online interviews with 36 employees (18 meeting criteria) from Indonesian companies, primarily in finance, and analyzed thematically using NVivo software. Results revealed that while WBS enhances transparency and enables faster detection of major violations (e.g., corruption), effectiveness is hampered by insufficient follow-up on minor cases, technical barriers (e.g., email server issues), and fears of social retaliation. Employee comfort hinges on robust anonymity guarantees and transparent processes, yet 61% of respondents expressed uncertainty about protection mechanisms. Corporate culture generally supported WBS but risked misuse in hierarchical or small-team environments. Recommendations include strengthening policy socialization, ensuring impartial sanctions, upgrading technical infrastructure, and enforcing strict confidentiality. The study concludes that WBS effectiveness requires organizational commitment to cultural and procedural reforms, though limitations in sample diversity and subjective data necessitate future mixed-method research across broader sectors and direct observation of WBS implementation.

Transisi Energi Terbarukan: Peran PLTS dalam Efisiensi Ekonomi dan Ketahanan Energi Indonesia Rosewita, Bella; Daynarra, Babyrra; Breliastiti, Ririn; Nelson, Catheryn Iona
Media Ilmiah Akuntansi Vol. 13 No. 1 (2025): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v13i1.54

This study examines the role of Solar Power Plants (PLTS) in supporting the renewable energy transition in Indonesia, focusing on their contribution to economic efficiency and national energy security. As a country with significant potential for solar energy development, Indonesia is striving to reduce its dependence on fossil fuels, particularly coal, which have negative environmental and economic impacts. The use of PLTS as a renewable energy alternative can not only reduce carbon emissions but also provide long-term economic benefits through operational cost savings and reduced dependence on fluctuating fossil fuel prices. This study also discusses the Indonesian government's policy in achieving the 23% renewable energy mix target by 2025 and its contribution to reducing greenhouse gas (GHG) emissions, as stipulated in the Paris Agreement. By utilizing secondary data from government reports and related institutions, as well as a review of relevant literature, this study concludes that the development of PLTS can be a strategic solution to strengthen Indonesia's energy security, support the achievement of sustainable economic targets, and mitigate the impacts of climate change. This study also suggests the need for policies that further support the acceleration of the energy transition, as well as increased investment and development of other renewable energy technologies such as wind and biomass

Development of mandatory & voluntary instruments of sustainability reporting (SR) according to carrots & sticks 2006 - 2016 Breliastiti, Ririn
The Indonesian Accounting Review Vol. 10 No. 1 (2020): January - June 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.1931

Sustainability Reporting (SR) has become the main report of the worldâ€™s leading companies. In 2005, it was found that more than 250 top companies listed on the Fortune 500 had prepared SR separately from the Annual Report in which the number in each country varies. In the developed countries, awareness to compile and issue SR is supported by government regulations so that SR becomes mandatory. Yet, in developing countries, SR is still voluntary because there is still no regulation requiring the companies to compile and issue SR. This research aims to find out the development of the mandatory and voluntary instruments related to SR. It is a literature review done using instruments such as a tabulation containing the development of the mandatory and voluntary instruments (government policy). Enthusiasm for the application of SR and commitment, and efforts to achieve transparency and accountability all have increased. Countries with interest in SR have a significant development: 19 countries in 2006, 32 countries in 2010, 45 countries and regions in 2013, and 71 countries and regions in 2016. Indonesia, especially, has its SR regulations that have grown from 180 in 2013 to 400 in 2016, with government regulations dominating 80% of all regulations. Mandatory instruments dominate more than voluntary instruments. The application of SR 30% is for large companies listed on the stock exchange. SR reporting by public companies has covered all sectors on the stock exchange. All were greatly influenced by the role of the government encouraging the companies to disclose information about sustainability in their annual reports. Social reporting instruments show a faster development than environmental reporting instruments.

Analisis Jejak Karbon Dalam Proses Pembelajaran Kelas Dirga, Agustinus; Setiawan, Temy; Breliastiti, Ririn
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2144

The environmental issue should have already become a primary concern and a crucial focal point for sustainability. One of the influencing factors is carbon dioxide (CO2) emissions, which have a significant impact on climate change. Electricity consumption contributes the largest share of carbon emissions in the energy sector, followed by transportation activities. This study aims to compare the levels of carbon emissions generated and the costs incurred in the face-to-face and online learning processes involving electricity consumption and transportation activities. The research employs a qualitative approach with a case study method. The population in this study consists of active accounting students at Bunda Mulia University, Serpong Campus, and no sampling is conducted to obtain the entire data, which includes primary data from observation and questionnaire. The tools used in this study are Microsoft Excel and jejakkarbonku.id for processing research samples. The results of the study indicate that electricity consumption is higher in face-to-face learning compared to online learning. Additionally, a greater level of carbon emissions is produced from face-to-face learning than online learning, with building electricity consumption surpassing transportation activities. The costs incurred for face-to-face learning are also higher than those for online learning. Despite face-to-face learning being the largest contributor to consumption, carbon emissions, and costs, it is perceived as more effective than online learning. Therefore, there is a need for solutions to address environmental issues while maintaining the effectiveness of education.

FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN SEKTOR PERTANIAN DALAM MELAKUKAN PENGUNGKAPAN LINGKUNGAN Marvella, Elysia; Breliastiti, Ririn
ESENSI: Jurnal Manajemen Bisnis Vol. 26 Issue 1 (2023)
Publisher : Institut Bisnis Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Pengungkapan lingkungan merupakan informasi yang mengandung aspek-aspek lingkungan yang sudah dipertanggungjawabkan oleh suatu perusahaan akibat dari aktivitas operasionalnya. Sektor pertanian berkontribusi pada 22% sumber emisi gas rumah kaca pada tahun 2019 di dunia. Penelitian bertujuan untuk mengetahui pengaruh profitabilitas, ukuran perusahaan dan kinerja lingkungan terhadap pengungkapan lingkungan. Populasi pada penelitian ini adalah seluruh perusahaan sektor pertanian yang terdaftar di Bursa Efek Indonesia selama tahun 2016-2020. Teknik pengambilan sampel pada penelitian ini menggunakan purposive sampling sehingga didapatkan 12 perusahaan sektor pertanian yang dijadikan sampel penelitian. Hasil mengujian hipotesis menunjukkan bahwa ukuran perusahaan berpengaruh positif signifikan terhadap pengungkapan lingkungan, sedangkan profitabilitas dan kinerja lingkungan tidak berpengaruh terhadap pengungkapan lingkungan. Hasil dari penelitian ini diharapkan dapat menjadi referensi bagi para investor jika ingin berinvestasi di sektor pertanian dan juga bagi perusahaan khususnya perusahaan yang mengelola sumber daya alam. Keterbatasan dalam penelitian ini terkait dengan penggunaan PROPER untuk mengukur kinerja lingkungan, dimana pemeringkatan PROPER masih terbatas untuk perusahaan yang terpilih atau ditunjuk oleh Kementerian Lingkungan Hidup, sehingga menyebabkan jumlah sampel menjadi terbatas.

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