Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan
Marselita, Octa
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 2 Documents
Search

 1 
Blockchain Technology and Quality of Accounting Information: A Systematic Literature Review Marselita, Octa
Jurnal Akuntansi dan Keuangan Vol. 26 No. 2 (2024): NOVEMBER 2024
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.26.2.103-117

Abstract

The purpose of this study is to examine the scholarly literature regarding the impact of blockchain technology on the quality of accounting information. ⁠The research methodology is a bibliometrically mapped Systematic Literature Review (SLR) comprising 36 reputable resources. The findings demonstrate numerous advantages of blockchain technology, particularly for accountants. One of the important advantages is distributed recordkeeping, which enhances information transparency and reduces information asymmetry. As a result, it significantly improves the quality of accounting information. ⁠The implication of this research is to provide comprehensive insights into the potential paradigm shift in accounting facilitated by blockchain adoption. Furthermore, the study serves as a foundational platform for future research on the implementation and impact of blockchain in accounting information quality.
DO GOVERNANCE MECHANISMS MATTER FOR CARBON PERFORMANCE? EXPLORING BOARD SIZE, SUSTAINABILITY COMMITTEES, AND GENDER DIVERSITY Marselita, Octa; Desi Adhariani
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i2.748

Abstract

The global climate crisis has intensified pressure on corporations to reduce carbon emissions, particularly in developing countries. This study examines the relationship between corporate governance—board size, the presence of a sustainability committee, and board gender diversity—and carbon emission intensity in publicly listed companies in Indonesia and Malaysia over the period 2016–2023. Using the First-Difference GMM approach on 888 firm-year observations, the findings show that board size is negatively and significantly associated with emission intensity, while no significant relationships are found for sustainability committees and gender diversity. These results highlight the importance of strengthening the substantive function of sustainability committees, enhancing meaningful gender participation, and ensuring regulatory support so that corporate governance can make a tangible contribution to emission reduction.
Co-Authors Desi Adhariani