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All Journal Jurnal Ekonomi, Bisnis dan Manajemen Jurnal Akuntansi Keuangan Dan Perpajakan Indonesia Economic Journal
Kirana DP, Rina Tjandra
Unknown Affiliation
Economics, Econometrics & Finance

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Cloud-Based Accounting Systems : Solusi Transparansi Informasi Keuangan atau Hanya Ilusi Kecanggihan Teknologi ? Widyadhana, Kun Aulia; Kirana DP, Rina Tjandra
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 4 No. 1 (2025): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v4i1.3169

Abstract

Cloud-Based Accounting Systems (CBAS) are technological innovations that support digital transformation in financial management by increasing efficiency, transparency, and real-time data access. This system helps companies reduce manual recording errors, improve reporting accuracy, and accelerate data-based decision-making processes. In addition, CBAS also has advantages in terms of flexibility of use and compliance with accounting standards, making it a relevant solution for modern companies. Although CBAS offers many benefits, its implementation can also create a perception of technological superiority that does not fully reflect reality if it is not balanced with organizational and human resource readiness. Challenges often faced in implementing CBAS include dependence on cloud services, data security threats, and errors in system input or configuration that can lead to inaccurate financial reports. In addition, overly high expectations for automation can lead to neglect of manual supervision that is still needed to maintain the reliability of financial information. The success of CBAS implementation is highly dependent on a well-designed implementation strategy, adequate user training, and appropriate risk mitigation measures. With careful planning and a strategic approach, CBAS can serve as a tool that increases financial transparency and efficiency, not just a technology trend that provides no real benefits.
Efektivitas Whistleblowing Dalam Fraud Detection: Pilar Transparansi Atau Risiko Retaliasi? Widyadhana, Kun Aulia; Kirana DP, Rina Tjandra
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 4 No. 2 (2025): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v4i2.3344

Abstract

Organizational fraud represents a significant global challenge, with estimated annual losses of 5% of revenue, totaling approximately US$4.7 trillion worldwide. This systematic literature review examines whistleblowing effectiveness as a fraud detection mechanism, analyzing the tension between its role as a transparency pillar and the retaliatory risks faced by whistleblowers. The study employed a qualitative Systematic Literature Review methodology, analyzing 25 peer-reviewed articles published between 2020-2025 from SINTA, Scopus, and registered E-ISSN journals. Literature was selected using keywords related to whistleblowing effectiveness, fraud detection, transparency mechanisms, and retaliation risk. Results demonstrate that whistleblowing systems significantly enhance fraud detection and prevention across both public and private sectors, with 24 of 25 reviewed studies confirming positive impacts. Effectiveness is influenced by individual attitudes, perceived behavioral control, organizational commitment, professional commitment, moral reasoning, and organizational culture. The integration of whistleblowing with forensic and investigative audit mechanisms creates a mutually reinforcing fraud detection framework. However, retaliation risk remains a substantial challenge, potentially undermining whistleblowing effectiveness. The study concludes that organizations must develop comprehensive whistleblower protection frameworks, cultivate supportive organizational cultures, ensure transparent report handling processes, and leverage technology to guarantee anonymity. A balanced approach between promoting transparency through whistleblowing and protecting whistleblowers from retaliation is essential for maximizing fraud detection effectiveness. Organizations are advised to integrate whistleblowing into comprehensive anti-fraud strategies with adequate protection mechanisms and whistleblower incentives.
Praktik Greenwashing dalam ESG Disclosure pada Industri Minyak dan Gas Global: Systematic Literature Review Ramadhan, M. Faalih Athoullah; Kirana DP, Rina Tjandra
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Environmental, Social, and Governance (ESG) disclosure was initially designed as a sustainability transparency instrument. However, in the global oil and gas industry, this reporting is highly vulnerable to manipulation into greenwashing practices. This study aims to dissect the anatomy of environmental reporting manipulation and the weaknesses of ESG standards through a Systematic Literature Review (SLR) approach. Utilizing the frameworks of Legitimacy, Stakeholder, and Signalling Theory, this study consolidates 25 previous literature articles to reveal how extractive corporations exploit the flexibility of reporting regulations. The results indicate that greenwashing is a systemic institutional pathology used as a delaying tactic for energy transition. Furthermore, the weakness of reporting standards and the dysfunction of external sustainability audits create information asymmetry that delegitimizes the green finance ecosystem. This study concludes that ESG reporting instruments require regulatory restructuring using strict quantitative metrics and independent environmental audits to restore authentic energy transition accountability.
Pengaruh Pengungkapan Emisi Karbon terhadap Risiko Keuangan Perusahaan Minyak dan Gas Global: Systematic Literature Review Ramadhan, M. Faalih Athoullah; Al Ghazali, Muhammad; Asyifa, Adinda Putri; Putri, Salwa Nabilah; Kirana DP, Rina Tjandra
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

The global energy transition forces the oil and gas industry to adopt carbon emission disclosures, yet its impact on financial risk remains highly polarized. This study aims to synthesize the effect of carbon emission disclosure on financial risk metrics in global oil and gas companies. Utilizing a Hybrid Systematic Literature Review (SLR) approach, this research integrates bibliometric analysis and thematic synthesis of 25 selected articles (2020-2026) sourced from Google Scholar. The findings reveal a sharp empirical polarization. A total of 15 articles confirm that carbon disclosure acts as a positive signal, effectively reducing information asymmetry and mitigating financial risks. Conversely, 10 articles demonstrate valuation anomalies where climate transparency escalates financial vulnerability due to anticipated surges in operational costs, asset impairment threats, and indications of greenwashing practices aimed solely at maintaining social legitimacy. In conclusion, the effectiveness of carbon disclosure as a financial risk mitigator heavily relies on data credibility and corporate governance quality.
Sustainability disclosure pada Perusahaan Industri Minyak dan Gas: Determinan dan Dampaknya terhadap Nilai Perusahaan Al Ghazali, Muhammad; Kirana DP, Rina Tjandra
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/wgkdba43

Abstract

Penelitian ini bertujuan untuk mengkaji secara sistematis determinan dan dampak sustainability disclosure terhadap nilai perusahaan pada industri minyak dan gas. Industri ini menghadapi tingkat pengawasan ESG yang tinggi akibat dampak lingkungan yang signifikan, tekanan institusional, serta tuntutan para pemangku kepentingan, sehingga praktik sustainability disclosure menjadi aspek strategis dalam pelaporan perusahaan. Penelitian ini menggunakan pendekatan Systematic Literature Review (SLR) untuk mengumpulkan dan menganalisis temuan empiris dari berbagai studi sebelumnya yang membahas sustainability disclosure, pengungkapan ESG, serta aspek pelaporan terkait pada industri minyak dan gas maupun sektor lain yang sensitif terhadap lingkungan, baik pada konteks nasional maupun internasional. Hasil kajian menunjukkan bahwa ukuran perusahaan, profitabilitas, leverage, karakteristik tata kelola, tekanan institusional, dan tuntutan pemangku kepentingan merupakan faktor utama yang memengaruhi sustainability disclosure. Meskipun terdapat beberapa hasil penelitian yang bersifat kontradiktif atau bergantung pada konteks tertentu, secara umum sustainability disclosure memiliki hubungan positif dengan nilai perusahaan melalui penurunan asimetri informasi, peningkatan legitimasi, serta peningkatan kepercayaan investor. Penelitian ini memberikan kontribusi berupa pemetaan komprehensif yang dapat menjadi acuan bagi penelitian selanjutnya dalam bidang akuntansi berkelanjutan, khususnya pada industri minyak dan gas.
Co-Authors Asyifa, Adinda Putri Muhammad Al Ghazali, Muhammad Putri, Salwa Nabilah Ramadhan, M. Faalih Athoullah Widyadhana, Kun Aulia