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All Journal Advances in Applied Accounting Research Advances in Management & Financial Reporting Advances in Managerial Auditing Research Atestasi : Jurnal Ilmiah Akuntansi
Dasinapa, Margaretha Beatrik
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Economics, Econometrics & Finance Social Sciences

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The Integration of Sustainability and ESG Accounting into Corporate Reporting Practices Dasinapa, Margaretha Beatrik
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.v2i1.167

Abstract

Purpose: The purpose of this study is to investigate the integration of sustainability and Environmental, Social, and Governance (ESG) accounting into corporate reporting practices. It examines the significance, challenges, and benefits of this integration, focusing on its impact on transparency, accountability, and stakeholder engagement within corporate environments. Research Design and Methodology: The study employs a qualitative literature review methodology involving comprehensive searches of academic databases, journals, and other relevant publications. Predefined criteria guide the selection of literature, and data collection requires reading and critically analyzing scholarly articles, reports, and documents to extract pertinent themes and insights. Findings and Discussion: Key findings from the study underscore the increasing awareness among companies of the importance of sustainability reporting. Despite the benefits, challenges such as issues with data accuracy, comparability, and integration into corporate decision-making processes persist, which can hinder the effectiveness of sustainability reports. Implications: The study suggests that to overcome these challenges, organizations need to adopt integrated reporting frameworks, comply with regulatory requirements, engage more effectively with stakeholders, and leverage technological innovations. These steps will help maximize the value derived from transparent and accountable ESG disclosures, ultimately enhancing company reputation, improving risk management, and boosting stakeholder engagement.
Insights into Emerging Trends Shaping the Future of Audit and Assurance Dasinapa, Margaretha Beatrik; Ermawati, Yana
Advances in Managerial Auditing 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/amar.v2i2.292

Abstract

The rapid evolution of audit and assurance practices is profoundly influenced by technological advancements, regulatory dynamics, and socio-economic forces. This study aims to investigate the implications of these trends on the audit profession, focusing on the transformative potential of data analytics, artificial intelligence (AI), and blockchain technology. Employing a qualitative literature review methodology, this research synthesizes existing scholarly literature to analyze the current landscape of audit practices comprehensively. Findings reveal that technological innovations, such as data analytics and AI, offer promising opportunities to enhance audit efficiency and effectiveness by enabling auditors to analyze vast amounts of data and detect patterns more efficiently. However, these advancements also present challenges related to data privacy, cybersecurity, and algorithmic interpretation. Regulatory dynamics, including the Sarbanes-Oxley Act (SOX) and the European Union's Audit Reform Directive (ARD), play a crucial role in shaping audit quality and transparency, albeit imposing additional compliance costs on audit firms. Moreover, the expanding scope of assurance services to encompass non-financial reporting and sustainability disclosures underscores the growing importance of auditors' roles in providing assurance on ESG factors. The implications of these trends are far-reaching, necessitating proactive measures from auditors, regulators, and policymakers to address emerging challenges and seize opportunities effectively. Ultimately, advancing knowledge in this field is critical for enhancing audit quality, bolstering stakeholder confidence, and promoting the integrity of corporate reporting practices.
The Influence of Financial Planning on Investment Decision Making: Qualitative Analysis Dasinapa, Margaretha Beatrik
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 1 (2025): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i1.1256

Abstract

Purpose: This study aims to analyze the effect of financial planning on investment decision-making, focusing on how good planning can help investors make more rational decisions about dealing with market fluctuations and reduce the influence of psychological bias. Research Design and Methodology: This study uses a qualitative approach with in-depth analysis through structured interviews. The collected data is analyzed to identify how investors formulate their financial plans and how psychological factors influence investment decisions. Findings and Discussion: The results show that sound financial planning helps investors manage risk and stay focused on long-term goals despite market volatility. The study also found that investors with structured financial plans are better able to avoid impulsive decisions and reduce the influence of psychological biases such as anchoring bias and confirmation bias. In addition, portfolio diversification has proven to be an effective strategy in maintaining portfolio stability. Implications: This research provides a practical contribution for financial managers and investors by emphasizing the importance of comprehensive financial planning and diversification strategies in maintaining long-term financial stability. These findings can be a reference for developing more effective investment policies and supporting better financial literacy among investors.
Analyzing the Impact of Long-Term Financing on Cement Companies' Profitability in Indonesia Stock Exchange Dasinapa, Margaretha Beatrik
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.v1i2.117

Abstract

This study aimed to determine the effect of long-term debt and equity on profitability in cement sub-sector companies listed on the Indonesia Stock Exchange. The type of data used in this study is quantitative data in the form of values or numbers obtained from financial reports. The source of data in this research is secondary data. The population in this study were manufacturing companies in the basic industrial sector and the cement sub-sector chemicals listed on the Indonesia Stock Exchange, totaling 6 companies. Using the purposive sampling method, the total sample in this study is 35 data from 6 companies. The data in this study will be tested with several stages of testing, namely descriptive statistical tests, classic assumption tests (normality test, heteroscedasticity test, multicollinearity test), and testing of all hypotheses through a partial test (t test), simultaneous test and coefficient test determination. The results of this study indicate that long-term debt has a negative and insignificant effect on profitability. Meanwhile, own capital has a positive and insignificant effect on profitability. In addition, long-term debt and equity do not simultaneously have a significant effect on profitability.
Co-Authors Ermawati, Yana