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All Journal Jurnal Media Akademik (JMA) Jurnal Semesta Ilmu Manajemen dan Ekonomi
Tania Haura Azahra
Universitas Sriwijaya
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Akurasi Klasifikasi Biaya terhadap Peningkatan Efisiensi Operasi, Efektivitas Keputusan Manajemen dan Kinerja Tania Haura Azahra; Nayla Zahiya Syifa; Nabiilah Putri; Mukhtaruddin
Jurnal Semesta Ilmu Manajemen dan Ekonomi Vol. 1 No. 4 (2025): Edisi Juni
Publisher : PT PUSTAKA CENDEKIA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71417/j-sime.v1i4.388

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh akurasi klasifikasi biaya terhadap peningkatan efisiensi operasi, efektivitas pengambilan keputusan manajemen, dan kinerja organisasi secara keseluruhan. Akurasi dalam mengklasifikasikan biaya merupakan faktor krusial dalam sistem akuntansi manajemen karena berdampak langsung pada informasi yang dihasilkan untuk pengambilan keputusan. Dengan metode studi literatur dan pendekatan deskriptif, penelitian ini menunjukkan bahwa akurasi klasifikasi biaya dapat mengurangi pemborosan, meningkatkan alokasi sumber daya, serta membantu manajemen dalam merumuskan strategi yang tepat. Hasil analisis mengindikasikan bahwa peningkatan efisiensi operasional dan efektivitas keputusan akan berdampak signifikan terhadap kinerja organisasi.
INTEGRATED REPORTING: DOES IT IMPROVE THE QUALITY OF ESG REPORTING OR MERELY SYMBOLIZE A COMMITMENT TO SUSTAINABILITY? Tania Haura Azahra; Yusnaini Yusnaini
Jurnal Media Akademik (JMA) Vol. 4 No. 4 (2026): JURNAL MEDIA AKADEMIK Edisi April
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/msqt7t25

Abstract

The increasing global pressure on Environmental, Social, and Governance (ESG) practices has encouraged companies to adopt Integrated Reporting (IR) as a comprehensive reporting approach that combines financial and non financial information. IR is often promoted as a tool to enhance transparency and accountability in ESG reporting; however, its actual effectiveness remains debated in academic literature. This study aims to systematically evaluate whether IR genuinely improves the quality of ESG reporting or merely acts as a symbolic representation of sustainability commitment. The research employs a Systematic Literature Review (SLR) method, analyzing articles published between 2021 and 2026 from reputable national and international journals indexed in Scopus, Sinta, Garuda, and Google Scholar. A total of 25 selected articles were examined using thematic analysis. The findings indicate that most studies report improvements in ESG disclosure quality, particularly in terms of materiality, information connectivity, and transparency regarding sustainability risks. Nevertheless, several studies highlight the persistence of symbolic and legitimacy driven practices, especially in regions with weaker regulatory frameworks. Furthermore, the effectiveness of IR is found to depend significantly on the strength of corporate governance and regulatory pressure. This study contributes to the development of IR–ESG literature and offers practical implications for regulators and investors.
Co-Authors Mukhtaruddin Mukhtaruddin Nabiilah Putri Nayla Zahiya Syifa Yusnaini ., Yusnaini