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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Riset Terapan Akuntansi Jurnal Ekonomi Pembangunan Journal of Applied Accounting
Wulan, Diajeng Fitri
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Economics, Econometrics & Finance

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The Role of Public Integrity in Controlling Corruption Mutiah, Adilah Sabrina; Gamayuni, Rindu Rika; Oktavia, Reni; Wulan, Diajeng Fitri
Jurnal Ekonomi Pembangunan Vol 13 No 1 (2024): Volume 13 Nomor 1 Tahun 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jep.v13i1.2370

Abstract

This study aims to analyze the extent to which the Index of Public Integrity can be used to increase Perceived Corruption so that low and low-middle-income countries can form policies that will increase the country's ability to control corruption in the future. This study uses panel data from the Index of Public Integrity by ERCAS and the Corruption Perception Index by Transparency International in low and low-middle-income countries during 2016 – 2022. Regression analysis, t-test, and R-Square were done using EViews 9 software. Test results show Administrative Transparency, Online Services, Freedom of the Press, and Judicial Independence positively influence the Corruption Perception Index so that it can be used as a major consideration in formulating government policies and regulations to reduce corruption. Meanwhile, E-Citizenship has no influence and Budget Transparency has a negative relationship with Perceived Corruption because of the legal culture. This research can contribute a basis and consideration in preparing government policies aimed at controlling the level of corruption in a country.
TREND DAN DETERMINAN KEY AUDIT MATTERS (ISA 701): STUDI LITERATUR TAHUN 2016-2025 Wulan, Diajeng Fitri
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17264911

Abstract

This study examines the trends, determinants, and impact of Key Audit Matters (KAM) disclosures based on International Standard on Auditing (ISA) 701 from 2016 to 2025. Utilizing a Systematic Literature Review (SLR) with the PRISMA framework methodology, 73 Scopus indexed articles were analyzed. The findings reveal a shift in trends from descriptive identification of KAMs to evaluating their impact and effectiveness, including effects on audit quality and investor perceptions. The most frequently disclosed KAM topics are goodwill impairment and fair value measurements, while Environmental, Social, and Governance (ESG) issues are rarely integrated. KAM disclosures enhance financial reporting transparency and management accountability, despite challenges such as the use of boilerplate language and auditor inconsistencies. Significant differences in KAM practices were found between emerging countries (fewer and generic) and developed countries (more detailed and systematic). Keywords: Key Audit Matters, ISA 701, Audit Quality, Literature Review
The Role of Public Integrity in Controlling Corruption Mutiah, Adilah Sabrina; Gamayuni, Rindu Rika; Oktavia, Reni; Wulan, Diajeng Fitri
Jurnal Ekonomi Pembangunan Vol 13 No 1 (2024): Volume 13 Nomor 1 Tahun 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jep.v13i1.2370

Abstract

This study aims to analyze the extent to which the Index of Public Integrity can be used to increase Perceived Corruption so that low and low-middle-income countries can form policies that will increase the country's ability to control corruption in the future. This study uses panel data from the Index of Public Integrity by ERCAS and the Corruption Perception Index by Transparency International in low and low-middle-income countries during 2016 – 2022. Regression analysis, t-test, and R-Square were done using EViews 9 software. Test results show Administrative Transparency, Online Services, Freedom of the Press, and Judicial Independence positively influence the Corruption Perception Index so that it can be used as a major consideration in formulating government policies and regulations to reduce corruption. Meanwhile, E-Citizenship has no influence and Budget Transparency has a negative relationship with Perceived Corruption because of the legal culture. This research can contribute a basis and consideration in preparing government policies aimed at controlling the level of corruption in a country.
Financial Performance on Climate Change Disclosure in the Indonesian Capital Market Wulan, Diajeng Fitri; Wisesa, Panca; Ladista, Rindy Dwi
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i2.7106

Abstract

Financial performance and climate change disclosure (CCD) in Indonesia Stock Exchange-listed enterprises are examined in this research. The study population contains 388 publicly listed firms from diverse industries to reflect the market. Random sampling minimized selection bias by giving each business an equal chance to be included in the research. Our independent variable, financial success, is assessed by return on assets (ROA), which shows how well a company makes money from its assets. CCD, the dependent variable, is assessed using the Task Force on Climate-related Financial Disclosures (TCFD) framework, which covers governance, strategy, risk management, and climate change indicators and objectives. ROA and CCD are examined using linear regression analysis to see whether enterprises with better financial situations are more inclined to declare their environmental practices. Financial success is positively and statistically significantly correlated with climate disclosure. This suggests that profitable corporations may invest more in non-financial reporting, especially climate risk and opportunity reporting. Financially strong firms may also disclose more climate-related information to boost corporate legitimacy, stakeholder confidence, and long-term commitment to sustainable business practices in response to rising global environmental expectations.
Students’ Perceptions of Artificial Intelligence in Tax Learning Wisesa, Panca; Wulan, Diajeng Fitri; Ladista, Rindy Dwi; Sidik, M. Muhayin A
Journal of Applied Accounting Vol. 4 No. 2 (2025): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i2.1479

Abstract

The use of Artificial Intelligence (AI) in higher education has increased rapidly, with many students using AI-based applications independently to support learning. In regulation-based subjects such as taxation, this practice raises concerns related to learning accuracy, relevance to local regulations, and ethical use. This study aims to examine students’ perceptions of AI use in tax learning. A qualitative descriptive approach was employed involving undergraduate accounting and taxation students at the University of Lampung and the Lampung State Polytechnic who had taken taxation courses and used AI as a learning tool. Using purposive sampling, data were collected through an online questionnaire, resulting in 143 valid responses from an estimated eligible population of 809 students. The questionnaire included Likert-scale items and open-ended questions, with qualitative data analyzed using thematic analysis. The findings indicate that students perceive AI as a helpful learning support, particularly for understanding complex tax regulations, improving learning efficiency, and supporting independent study. However, concerns remain regarding information accuracy, limited relevance to Indonesian tax regulations, overreliance on AI, and academic integrity. This study concludes that AI can support tax learning when used as a complementary tool, supported by critical use and lecturer guidance.  Keywords: artificial intelligence; student perceptions; tax learning; higher education; qualitative research
Co-Authors Gamayuni, Rindu Rika Ladista, Rindy Dwi M.Muhayin A Sidik Mutiah, Adilah Sabrina Oktavia, Reni Wisesa, Panca