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Bratakusuma, Sumantri
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Economics, Econometrics & Finance Social Sciences

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Digital Drivers of Carbon Disclosure Quality in the Era of Mandatory Reporting Rohaeni, Nani; Bratakusuma, Sumantri
Advances in Accounting Innovation Vol. 1 No. 2 (2025): February
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v1i2.226

Abstract

Objective: This paper explores the impact of computerized reporting forms on the quality of corporate reporting.Methods: The research employs a quantitative method, utilizing secondary data from 140 mining sector companies listed on the Indonesia Stock Exchange. The data was a statistical software program, in order to evaluate the impact of Green Corporate Governance (GCG) as a moderator. Multiple regression and moderation testing were employed in this analysis.Results: The findings indicate that these digital technologies, including Digital Carbon Reporting, Digital Audit Trail, Digital Assurance, Digital Transparency, and Digital Governance Integration, exert a favorable influence on the quality of disclosure. In addition, GGC moderated the association of the components of digital reporting with the level of disclosure, with the exception of the component of digital assurance, for which the role of moderation was statistically insignificant.Novelty: This study makes two novel contributions to the extant literature. Firstly, it is the first study to introduce digital accounting innovations into the existing body of literature on sustainability governance frameworks. This is a critical but under-researched area, particularly in the context of emerging markets. This "addresses the role of GCG as a strategic moderator enhancing the effectiveness of online financial and non-financial disclosure mechanisms." The research contributes to extant work on stakeholder accountability and digital assurance more generally in the wider ESG reporting space.Research Implications: This study provides empirical evidence regarding the relevance of integrating GCG into digital reporting formats, with respect to greater transparency, lower information asymmetry, and convergence of sustainable accounting standards for regulators, auditors, and corporate management.
Bridging FSAS and FASB: A Theoretical and Practical Clash of Accounting Standards Bratakusuma, Sumantri; Tajuroh Afiah, Efi
Advances in Accounting Innovation Vol. 1 No. 2 (2025): February
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v1i2.227

Abstract

Objective: The objective of this research is to contrast the practical and theoretical consequences of the implementation of an accounting standard between FSAS and FASB, with the emphasis on how the alignment of theory and professional judgment affects quality financial reporting.Methods: I used a theory-themed perspective and used the validated measures to investigate the influence of accounting standards on the quality of reporting by employing EFA and SPSS regression approaches.Results: The findings indicate two main points. First, both FSAS and FASB affect financial reporting quality. Second, FSAS is more contextually embedded with environmental regulatory and institutional forces in Indonesia. The theoretical fit and professional belief were identified as mediators in the standards to reporting relationship. Respondents who demonstrated a high degree of theoretical fit and exhibited above-average ethical judgment exhibited superior performance with regard to relevance, timeliness, and report completeness.Novelty: This study is pioneering in its integration of accounting theory, cross-standard (FSAS vs. FASB) comparison, and behavioral (judgment) dimensions within a unified framework. It offers a novel approach to understanding the impact of local context and theoretical adherence on accounting practice.Research Implications: The results have important implications both for the policy-makers and for the educators of accountants in relation to the necessity to embed in accounting education and accountancy setting, the ability to reason theoretically and make ethical judgments. The study provides practitioners with practical implications on how theoretical knowledge can increase the quality of compliance and reporting as well as to contribute to globally convergence not merely technical standardization.
Quantitative Evaluation of Cloud ERP Dialectics on Professional Collaboration and Organizational Performance Adi Nugroho, Cahyo; Bratakusuma, Sumantri
Advances in Accounting Innovation Vol. 1 No. 2 (2025): February
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v1i2.228

Abstract

Objective: Assess the impact of business and technology logic orientations, collaboration mechanisms, and innovation culture digital readiness on cloud ERP implementation and organizational performance.Methods: A quantitative PLS-SEM analysis was conducted on 216 managers from mid to large-sized companies.Results: Business logic orientation and collaborative mechanisms were found to positively contribute to cloud ERP success (CEIS), while technical logic orientation was found to have a negative impact. CEIS directly impacts firm performance positively. Furthermore, IC and DR significantly moderates the relationship between collaboration and CEIS, suggesting the importance of contextual readiness. R² and Q² values of 0.50 and 0.35, respectively, are considered good for explanatory and predictive qualities. The HTMT values provide strong evidence of convergent validity.Novelty: This study is distinctive because it integrates the logic of leadership, the practices of collaboration, and the culture of digital readiness from a dialectical perspective to explain the outcomes of ERP. It also recognizes and empirically substantiates the significant role of innovation culture/digital readiness, which has been scantily studied in the ERP context, in moderating change dynamics in digital transformation projects.Research Implications: To enhance ERP outcomes, practitioners should prioritize adaptive leadership, promote a collaborative, cross-functional culture, and train for digital readiness. Dependence on inflexible technical logic can be counterproductive in volatile settings. This article provides a diagnosis and a roadmap for achieving organizational agility and resilience in Cloud-ERP transformation.
Co-Authors Adi Nugroho, Cahyo Nani Rohaeni, Nani Tajuroh Afiah, Efi