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All Journal Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Advances in Applied Accounting Research Advances in Management & Financial Reporting Advances in Community Services Research
Noy, Ismail
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Economics, Econometrics & Finance Education Social Sciences Other

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Accounting for Society: Examining the Interplay between Financial Reporting and Social Responsibility Sutisman, Entar; Auliyah, Iriana; Noy, Ismail
Advances in Applied Accounting Research Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i1.166

Abstract

Purpose: This research explores the intersection of financial reporting and social responsibility by integrating Environmental, Social, and Governance (ESG) metrics into corporate financial reports. It aims to assess the impact of sustainability reporting frameworks on transparency and stakeholder engagement in the corporate sector. Research Design and Methodology: This study employs a systematic literature review and interpretive analysis to examine the existing theoretical and empirical literature on the evolution of financial reporting frameworks towards incorporating social responsibility. An interpretive approach through thematic analysis identifies key patterns and insights. Findings and Discussion: The results show a significant paradigm shift in financial reporting, with an increasing inclusion of ESG metrics alongside traditional financial information. This change is driven by regulatory requirements and stakeholder demand, with a focus on enhanced transparency and accountability. Challenges such as greenwashing and the authenticity of social responsibility claims persist, affecting standardization and data integrity. Implications: The findings underscore the need for more robust and standardized reporting frameworks to enhance the credibility and comparability of sustainability reports. Highlighting the importance of corporate accountability, the study suggests that integrating financial reporting with social responsibility is crucial for future research, particularly in terms of its impact on corporate reputation and stakeholder relations.
War and Financial Statements: Assessing the Impact of the Russia-Ukraine Conflict on International Accounting and Reporting Standards Noy, Ismail; Dabamona, Jufri
Advances in Applied Accounting Research Vol. 2 No. 2 (2024): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i2.177

Abstract

Purpose: This study aims to assess the impact of the Russia-Ukraine conflict on international accounting and reporting standards. The focus is on understanding how geopolitical tensions influence regulatory divergence, enforcement challenges, financial reporting practices, and market dynamics. Research Design and Methodology: A qualitative methodology was employed, involving a systematic review of scholarly articles, books, reports, and other academic sources. Data were collected through comprehensive searches of databases, including Google Scholar and JSTOR, with thematic analysis employed to identify recurring themes and patterns. Triangulation, member checking, and reflexivity ensured the validity and reliability of the findings. Findings and Discussion: The findings reveal that the Russia-Ukraine conflict exacerbates regulatory divergence, complicates the enforcement of international accounting standards, and increases the complexity of financial reporting. Geopolitical tensions lead to fragmented regulatory responses, undermining efforts toward harmonization. Corporations adopt enhanced risk disclosures and conservative reporting approaches to navigate uncertainties and reassure stakeholders. Investor sentiment and market perceptions are significantly influenced, resulting in increased market volatility and shifts in investment strategies. Implications: This study highlights the need for adaptive regulatory responses and collaborative efforts to promote the harmonization of accounting standards. Technological innovations, such as blockchain and artificial intelligence, offer promising avenues for enhancing regulatory compliance and transparency. The findings underscore the importance of interdisciplinary research and longitudinal studies in informing policy interventions, corporate strategies, and regulatory reforms, promoting financial stability, transparency, and resilience in conflict-affected environments.
The company's financial performance in terms of liquidity and profitability Noy, Ismail
Advances in Management & Financial Reporting Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v1i2.99

Abstract

Purpose: This study analyzes PT Fastfood Indonesia, Tbk (KFC) 's financial condition through liquidity and profitability ratios. The goal is to evaluate the company's liquidity management and the efficiency of using assets and equity capital to generate profits. Research Design and Methodology: This study uses a quantitative descriptive design with secondary data from the financial statements of PT Fastfood Indonesia, Tbk (KFC). The analysis was carried out by calculating the current ratio, quick ratio, cash ratio, return on assets (ROA), and return on equity (ROE) and comparing them with industry standards. Findings and Discussion: The results show that the company's current ratio is poor, indicating potential difficulties in meeting short-term obligations. However, the quick ratio and cash ratio show sufficient liquidity. Regarding profitability, ROA indicates the efficient use of assets, while ROE suggests the company's inability to optimize equity capital to generate profits. Implications: These findings suggest improving the current ratio and ROE to improve financial stability. This study also contributes to the literature related to the financial performance of franchise companies, with suggestions for further research involving more companies and considering external factors.
The Impact of Digital Marketing on Local Businesses Yendra, Yendra; Zakaria, Zakaria; Noy, Ismail
Advances in Community Services Research Vol. 2 No. 1 (2024): September - February
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v2i1.340

Abstract

Purpose: This study investigates how digital marketing impacts local businesses, focusing on its role in enhancing customer engagement, sales performance, and brand building. It aims to address the challenges local businesses face in adopting digital marketing tools and strategies to achieve sustainable growth and competitive advantage in a digital-first environment. Research Design and Methodology: A qualitative literature review method was used, incorporating systematic thematic analysis and meta-synthesis of existing academic studies. Relevant sources were selected from databases like Google Scholar, JSTOR, ScienceDirect, and ProQuest. The analysis emphasizes key digital marketing elements such as social media marketing, email marketing, and search engine optimization (SEO), particularly their effects on local businesses. Findings and Discussion: Digital marketing significantly boosts customer engagement by enhancing interaction and satisfaction through social media and email platforms. It increases sales and revenue via targeted advertising and improved online visibility through SEO. Additionally, digital marketing strengthens brand identities by enabling consistent and engaging content delivery. Challenges include continuous adaptation to digital trends and managing complex tools, highlighting the necessity for strategic planning and ongoing learning. Implications: This study emphasizes the need for local businesses to integrate digital marketing and invest in continuous skill development strategically. It provides practical insights for leveraging digital marketing to foster growth and resilience, contributing to academic and practical fields.
Evaluation of the Challenges of Implementing Sustainability and ESG Principles in Modern Corporate Financial Reporting Wibowo, Herry Adi Setya; Noy, Ismail; Sutisman, Entar
Advances in Management & Financial Reporting Vol. 4 No. 1 (2026): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i1.738

Abstract

Purpose: This study aims to evaluate companies' challenges in implementing ESG (Environmental, Social, and Governance) principles in modern corporate financial reporting. It seeks to address critical questions about the primary obstacles to ESG adoption and strategies to overcome them, enhancing the effectiveness and reliability of reporting practices. Research Method: A qualitative systematic literature review synthesized findings from recent academic and industry publications. This approach comprehensively examined the existing literature on ESG implementation, highlighting key challenges and potential solutions. The methodology focused on identifying patterns, comparing global practices, and linking theoretical frameworks with practical implications. Results and Discussion: The study found significant challenges, including inconsistent ESG reporting standards, internal company resistance, and limitations in human and technological resources. It revealed that successful integration requires active stakeholder engagement, continuous training, and leveraging advanced technology for effective data management. The research also highlighted discrepancies in the adoption of ESG practices between developed and developing regions, noting that more robust regulatory frameworks in places like Europe facilitate better implementation than in regions facing regulatory and resource constraints. The findings emphasized the relevance of stakeholder theory in promoting transparency and accountability and the importance of fostering a culture that supports sustainability. Implications: The study contributes to academic knowledge by expanding on existing theories and linking them to practical strategies for ESG implementation. For managers and policymakers, the research offers insights into designing adaptive frameworks and practices that cater to local and global contexts. Future research should include empirical studies to validate these findings and explore region-specific challenges for deeper practical insights.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN Muthmainnah; Noy, Ismail; Usman, Ernawaty; Handayani, Nur
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 5 No 1 (2026): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v5i1.7718

Abstract

An auditor is an attractive choice for accounting graduates in Indonesia. This profession is useful in auditing the financial statements. An auditor must have high integrity to detect fraud and risk. In addition, the mental attitude and professionalism are highly to maintain professionalism and liquidity. This study is a survey-based quantitative research that seeks to look at how competence, auditor independence, time pressure, and experience affect auditors' ability to find fraud. The effect of these factors is looked at through the lens of professional skepticism, and the research is focused on a representative financial audit body in Papua Province. The research design uses probability with purposive sampling techniques and the sample unit in Inspection Officers (BPK) Papua Province. The institution has a total of 88 auditors. The research data is sourced from primary data collected using questionnaire instruments. The moderation analysis in this study uses the Partial Least Square (PLS) approach. The results of the study found that the competence, independence and experience of auditors have a positive and significant influence on the ability of auditors to detect fraud at the Papua Province Financial Audit Agency (BPK).
Co-Authors Auliyah, Iriana Bariyyah, Sitti Khairul Dabamona, Jufri Entar Sutisman Ernawati Ernawati Ernawaty Usman MUTHMAINNAH Nur Handayani Septyana Prasetianingrum Sil Valen, Fitri Wibowo, Herry Adi Setya Yendra Zakaria Zakaria