Article Per Year (5 Year)
p-Index From 2021 - 2026
0.92
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) International Journal Of Economics Social And Technology Indonesian Journal of Taxation and Accounting
Sandy, Khairum Nadila
Unknown Affiliation
Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : International Journal Of Economics Social And Technology

 1 
Transparency and Accountability in Report Management Sandy, Khairum Nadila; Haliah, Haliah; Nirwana , Nirwana
International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 2 (2025): June, 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v4i2.654

Abstract

The aim of this study is to provide a comprehensive context on the importance of transparency and accountability in financial management, and to provide knowledge that will help improve the financial management systems of organizations and the government sector. This research uses a literature method, an approach that aims to analyze and integrate various literature related to the issues discussed. This study uses English or Indonesian articles published in the last 5 years (2021-2025). From the 18 journals studied, it is shown that transparency and accountability in financial statements are very important elements that help increase trust, prevent fraud, and facilitate good decision-making. The study observed that organizations that do not apply these principles risk facing a crisis of trust and legal sanctions, and can increase the risk of bankruptcy Transparent and accountable financial management contributes to organizational stability and operational efficiency
Beyond The Numbers: How Accounting Information Shapes The Information Content Of Prices – A Systematic Literature Review Sandy, Khairum Nadila; Fitriani, Fitriani; Darmawati, Darmawati; Syarifuddin, Syarifuddin
International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 3 (2025): Semptember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v4i3.1170

Abstract

This study aims to systematically review the relationship between accounting information and price informativeness in the capital market. Using a Systematic Literature Review (SLR) approach to 39 scientific articles for the period 2015–2025, this study identifies how accounting information affects the mechanism of stock price formation and market efficiency. The results of the study show that accounting information has significant value relevance in explaining stock price variations. Profit and cash flow serve as signals of economic performance, while book value and reporting quality reinforce investor confidence in a company's fundamental value. In addition, the high level of disclosure has been shown to reduce information asymmetry and increase market transparency. However, the strength of these relationships is influenced by institutional contexts such as regulation, investor protection, and governance effectiveness. The findings also confirm that digital reporting innovations through XBRL, big data analytics, and machine learning accelerate the transmission of accounting information and strengthen pricing efficiency. Overall, this study confirms that accounting information is not just a historical reporting tool, but a strategic infrastructure in shaping the efficiency and credibility of the modern capital market.
Co-Authors Amiruddin Amiruddin Darmawati Darmawati Fitriani Fitriani Haliah, Haliah Lince Bulutoding Mediaty Nirwana , Nirwana Raodahtul Jannah Syamsuddin Syamsuddin Syarifuddin Syarifuddin Usman, Asri Yusuf, Muh. Silmi Kaffah