Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Siti Nurain Muhmad
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
THE IMPLEMENTATION OF INTERNET FINANCIAL REPORTING (IFR) IN INDONESIA: A SYSTEMATIC LITERATURE REVIEW Zumratul Meini; Khairul Saleh L. Tobing; Dhieka Avrilia Lantana; Kumba Digdowiseiso; Siti Nurain Muhmad
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 2 (2023): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i2.106

Abstract

The implementation of Internet Financial Reporting (IFR) in Indonesia has emerged as a crucial area of emphasis in endeavors to enhance transparency and accountability in corporate financial reporting. It entails the promotion by regulatory and financial authorities to incentivize registered companies to electronically disclose their financial reports. The objective of this study is to enhance accessibility to company financial data, thereby benefiting stakeholders including investors, analysts, and the general public by making it more convenient and expeditious. The employed research methodology is Systematic Literature Review (SLR). The outcome is enhanced transparency and efficiency in the display of financial data, which has the potential to bolster stakeholder confidence. The implementation of IFR has demonstrated the significant advantages it offers in bolstering the expansion of the financial and investment industries in Indonesia. Nevertheless, the absence of International Financial Reporting (IFR) may restrict the availability of financial data, potentially diminishing stakeholder confidence, amplifying ambiguity, and impeding the expansion of the financial industry. Implementing IFR is crucial for fostering economic development and ensuring the integrity of capital markets in Indonesia. Through ongoing progress, it is anticipated that IFR will persist as the primary foundation for upholding transparency and efficiency in corporate financial reporting, rendering it a valuable resource in the rapidly advancing Indonesian economy.
THE IMPLEMENTATION OF THE LUDER CONTINGENCY MODEL IN PUBLIC SECTOR ACCOUNTING REFORMS IN INDONESIA Arni Karina; Syamsudin; Muhammad Nur; Kumba Digdowiseiso; Siti Nurain Muhmad
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 5 (2023): APRIL
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i5.305

Abstract

This research originated from the necessity to gain a comprehensive comprehension of the determinants that impact the achievement of public sector accounting reform, particularly in the Indonesian context. The objective of this study is to investigate the application of the Luder Contingency Model in the specific context of public sector accounting reform in Indonesia. The employed approach entails a Systematic Literature Review, which involves scrutinizing diverse relevant research, encompassing the Luder Contingency Model theory and its implementation in the public sector. The research findings indicate that societal pressure and the demands of globalization are significant factors in promoting public sector accounting reform in Indonesia. The success of reform is influenced by social structural variables of information users, such as their information needs and level of interest in accounting information. Similarly, the attributes of political administration/information providers, such as governance systems and organizational culture, are crucial in facilitating transparency and accountability. Nevertheless, the presence of obstacles in the form of restricted resources and absence of political backing presents significant difficulties. To summarize, while there has been some advancement in the implementation of the Luder Contingency Model, additional endeavors are required to enhance public awareness, allocate sufficient resources, and garner robust political backing in order to achieve successful public sector accounting reform in Indonesia.
Co-Authors Arni Karina Dhieka Avrilia Lantana Khairul Saleh L. Tobing Kumba Digdowiseiso, Kumba Muhammad Nur Syamsudin Zumratul Meini