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All Journal Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE)
Anggela Desisca
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences

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LITERATURE RIVIEW: IMPLEMENTASI PSAK 1 TERHADAP LAPORAN KEUANGAN Lina, Anisa Angel; Anggela Desisca; M. Agung
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.v2i3.1596

Abstract

Penelitian ini bertujuan untuk mengevaluasi implementasi Pernyataan Standar Akuntansi Keuangan (PSAK) No. 1 dalam penyusunan laporan keuangan melalui metode Systematic Literature Review (SLR). Metode ini digunakan untuk mengidentifikasi, mengkaji, mengevaluasi, dan menafsirkan berbagai penelitian terkait PSAK 1 yang diperoleh dari Connected Papers dan Google Scholar dalam periode 2019-2024. Hasil penelitian menunjukkan bahwa sebagian besar entitas telah menerapkan PSAK 1 dalam laporan keuangan mereka, seperti yang ditemukan dalam studi oleh Pujiono & Imelda (2020), Ratma (2018), serta Ramadhani et al. (2024), yang menegaskan bahwa laporan keuangan yang sesuai dengan PSAK 1 meningkatkan transparansi dan keandalan informasi keuangan. Namun, beberapa penelitian juga menemukan adanya ketidaksesuaian, seperti yang diungkap oleh Fadilah (2020), Ika dkk. (2024), dan Septyani Putri dkk. (2024), yang menunjukkan bahwa beberapa entitas masih belum menerapkan standar ini secara optimal. Simpulan, penggunaan metode SLR dalam penelitian ini efektif dalam mengidentifikasi tren penerapan PSAK 1 serta tantangan yang dihadapi oleh berbagai entitas. Implementasi PSAK 1 terbukti berkontribusi terhadap peningkatan transparansi dan kepercayaan dalam laporan keuangan, sedangkan ketidaksesuaian dapat menyebabkan minimnya keandalan informasi keuangan. Oleh karena itu, kepatuhan terhadap PSAK 1 menjadi aspek penting bagi perusahaan dalam menyusun laporan keuangan yang lebih akurat dan dapat diperbandingkan. Kata Kunci: Systematic Literature Review, PSAK 1, Laporan Keuangan, Standar Akuntansi, Transparansi Finansial
PENGARUH UKURAN PERUSAHAAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (STUDY EMPIRIS PADA PERUSAHAAN LQ45) Anggela Desisca; Yuliana, Yuliana; Mezi Oktaliza
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to examine the effect of company size and corporate social responsibility (CSR) on firm value in LQ45 companies listed on the Indonesia Stock Exchange for the 2019–2023 period. The research method used is a quantitative approach with a purposive sampling technique, resulting in 20 companies as samples. Data were analyzed using multiple linear regression with the help of SPSS software version 26. The results show that company size and CSR simultaneously have a significant effect on firm value. Partially, both variables also show a positive and significant effect on firm value. The conclusion of this study is that the larger the company size and the higher the CSR disclosure, the higher the firm value. Keywords: Company Size, CSR, Company Value, LQ45
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 Cici Nurdianti Intan Putri Suryati Lina, Anisa Angel M. Agung Mezi Oktaliza Yuliana Yuliana