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All Journal Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Management and Innovation Entrepreneurship (JMIE) Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) Systematic Literature Review Journal
Intan Putri Suryati
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Industrial & Manufacturing Engineering Nursing Public Health Social Sciences Other

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PENERAPAN KODE ETIK TERHADAP PROFESI AKUNTAN DI INDONESIA Intan Putri Suryati; Warti Asih Febriyanti; Rama Amdanir; M. Reka Arya Pasya
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 2 No. 2 (2025): Januari
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jmie.v2i2.1744

Abstract

Penelitian ini bertujuan untuk mengetahui kode etik pada profesi akuntan di Indonesia, terdiri atas pengaruh kode etik dan  penerapan kode etik pada profesi akuntansi di Indonesia. Penelitian ini menggunakan metode Systematic Literature Review (SLR). SLR adalah teknik penelitian yang dilakuakn untuk mengevaluasi, menganalisis, mengumpulkan dan menisistensis informasi dari beberapa sumber artikel yang diperoleh dari situs web seperti google scholar sebanyak 30 artikel. Hasil pada penelitian ini adalah bahwa kode etik sangat diperlukan pada profesi akuntan terutama di Indonesia. Berdasarkan pengaruh kode etik di Indonesia memberikan peningkatan kepercayaan public dan mengatur perilaku secara professional. Dan berdasarkan penerapan kode etik profesi akuntan Indonesia dapat mencegah praktik yang tidak etis dan penyalahgunaan jabatan serta memperkuat akuntanbilitas dan transparansi. Kata Kunci: Kode Etik, Profesi, Akuntan
PENGAKUAN DAN PENGUNGKAPAN AKUNTANSI PERSEDIAAN PERUSAHAAN MANUFAKTUR Intan Putri Suryati; Anggi Perdana; Sheli Nirwana
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 3 (2025): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i3.1593

Abstract

Penelitian ini menggunakan metode Systematic Literature Review (SLR) untuk mengidentifikasi, mengevaluasi, dan menafsirkan penelitian yang relevan terkait pengakuan dan pengungkapan persediaan dalam perusahaan manufaktur berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 14 Tahun 2017. Data dikumpulkan dari Google Scholar dengan batasan tahun 2020–2024, menghasilkan 30 artikel yang dianalisis dan diseleksi menjadi 20 artikel utama. Artikel tersebut dikaji dengan menelusuri aspek metodologi, hasil penelitian, serta keterkaitan temuan terhadap fokus studi ini. Hasil penelitian menunjukkan bahwa pengakuan persediaan dalam perusahaan manufaktur dilakukan dengan mencatat biaya perolehan sejak tahap awal hingga siap dijual atau digunakan. Sementara itu, pengungkapan persediaan melibatkan informasi mengenai jenis persediaan, kebijakan akuntansi yang diterapkan, serta dampaknya terhadap laporan keuangan perusahaan. Penerapan standar akuntansi yang tepat dalam pengakuan dan pengungkapan persediaan berkontribusi pada transparansi, keandalan laporan keuangan, serta mendukung pengambilan keputusan yang lebih akurat bagi pemangku kepentingan. Dengan demikian, penelitian ini memberikan wawasan mengenai pentingnya kepatuhan terhadap standar akuntansi dalam penyusunan laporan keuangan perusahaan manufaktur. Kata Kunci: Systematic Literature Review, Pengakuan Persediaan, Pengungkapan Persediaan, PSAK No. 14, Perusahaan Manufaktur
A Systematic Literature Review: Factors Affecting Earnings Management Anggun Dwi Lestari; Intan Putri Suryati; Warti Asih Febriyanti; Putri Maharani
Systematic Literature Review Journal Vol. 1 No. 1 (2025): Januari: Systematic Literature Review Journal
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/slrj.v1i1.200

Abstract

Earnings management is a form of deviation in the process of preparing financial statements, namely affecting the level of profit displayed in the financial statements. This study aims to identify and analyze the factors that influence earnings management, namely Solvency, Corporate Social Responsibility , Profitability, and Company Size based on the findings of previous studies . The method used is the Systematic Literature Review (SLR). Data collection related to similar research was obtained from 50 journals from the Google Scholar database with a publication year range of 2023-2025. The results of this study indicate that the factors that have a significant effect on earnings management, namely Solvency, have an effect on earnings management. The greater the level of this solvency ratio , the greater the opportunity for managers to carry out earnings management so that the company can more easily obtain funds from creditors. Corporate Social Responsibility influence on earnings management. Improving sustainability performance through CSR by companies can encourage management to take higher earnings manipulation actions. Profitability influences earnings management. When the higher the profits earned by the company, the higher the Earnings Management practices carried out by the managers. Company ​size influences earnings management. The larger the size of a company, the smaller the opportunity to carry out earnings management.
GREEN BUDGETING : STRATEGI PERENCANAAN KEUANGAN BERBASIS SUSTAINABILITY : STUDI SLR Cici Nurdianti; Anggela Desisca; Intan Putri Suryati
Journal of Development Economics and Digitalization, Tourism Economics Vol. 2 No. 4 (2025): Oktober
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jdedte.v2i4.2683

Abstract

This article discusses the determine green budgeting with sustainabiliity based financial planning strategies. Indonesia is prone to natural disasters because it is located in a danger zone. To maintain its sustainability, government policies must consider the condition of the surrounding environment. In Law No. 32/2009 on Environmental Protection and Management, the central government and local governments are obliged to provide an adequate budget for environmental sustainability. This research uses the Systematic Literature Review (SLR) method with approach PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses). The research data population consists of more than 20 journals from 2021-2025 which focus on Green Budgeting, Financial Planning and Sustainability. The results of this study show that Green Budgeting and sustainability-based financial planning strategies prove to be crucial in the management control system. It is very important as an innovative method that integrates environmental sustainability values into budget management.
Co-Authors Anggela Desisca Anggi Perdana Anggun Dwi Lestari Cici Nurdianti M. Reka Arya Pasya Putri Maharani Rama Amdanir Sheli Nirwana Warti Asih Febriyanti