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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Ekonomi Trisakti Ekonomi Digital International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) El-Mujtama: Jurnal Pengabdian Masyarakat
Nurhastuty Kesumo Wardhani
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Persepsi Praktisi Akuntansi terhadap Implementasi PSAK 74 pada Perusahaan Asuransi di Indonesia Prayoga Jati Aditama; Nurhastuty Kesumo Wardhani
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 5 No. 5 (2025): El-Mujtama: Jurnal Pengabdian Masyarakat 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v5i5.9441

Abstract

The transition from PSAK 62 to PSAK 74 marks a paradigm shift in financial reporting within Indonesia’s insurance industry, emphasizing transparency, present value measurement, and systematic profit recognition. The urgency of this research stems from the complexity of implementing the new standard and the varying levels of preparedness among insurance companies. This study aims to analyze accounting practitioners’ perceptions of PSAK 74 implementation, exploring organizational readiness, transitional challenges, the impact on financial statements, and perceived benefits. The main research question addresses how practitioners respond to the standard change and what factors influence successful implementation. This research employs a qualitative approach using an exploratory case study design. Data were collected through in-depth interviews with practitioners from several insurance companies in Indonesia and analyzed thematically to identify patterns, insights, and barriers during the implementation process. The findings reveal that most companies demonstrate strategic readiness through roadmap development and training but continue to face challenges in information systems and human resource capabilities. PSAK 74 is perceived to significantly affect financial reporting structures and promote a shift in organizational culture toward cross-functional collaboration. These findings contribute to a deeper understanding of the dynamics of IFRS-based standard implementation in the insurance sector and highlight the need for interdisciplinary approaches and regulatory support throughout the transition. The study concludes that successful PSAK 74 implementation depends on the synergy between technical readiness, internal coordination, and conceptual understanding of the standard. It also recommends holistic training, IT system upgrades, and further research using quantitative methods to enhance the breadth and validity of future findings.
BEHAVIORAL INTENTION TO ADOPT FINTECH: STUDY OF MILLENIALS’ AND GEN-ZS’ READINESS IN INDONESIA Zahra Ayunita Mulia; Nurhastuty Kesumo Wardhani
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.381

Abstract

As the financial technology (fintech) landscape develops rapidly, it is important to understand the factors that influence the adoption behavior of the Millennial and Gen-Z generation in Indonesia. This study uses a quantitative method approach to investigate the readiness of this demographic group to accept fintech solutions and identify the key determinants that shape their behavioral intentions. A structured questionnaire was administered to a representative sample of the Millennial and Gen-Z generations in Jakarta, Indonesia, to gather insights into their awareness, perceptions and attitudes towards fintech. This study draws on existing theories such as the Unified Theory of Acceptance and Use of Technology (UTAUT) to develop a theoretical framework for analyzing the factors that influence fintech adoption. This research examines variables such as performance expectations, effort expectations, social influences, and facilitating conditions to understand their impact on the behavioral intentions of Millennials’ and Gen-Zs’. The findings of this research show that the use of technology is able to contribute to achieving performance in financial transactions, apart from that the influence of the social environment is also proven to be able to increase behavior in using fintech technology. This research only tests the four core determinants of UTAUT and the data obtained is not able to represent fintech adoption behavior as a whole in Indonesia.
The Effect of Financial Distress and Transfer Pricing on Tax Avoidance: The Moderating Role of Gender Diversity in Indonesian Mining Companies Emelda Anggraini; Sekar Mayangsari; Nurhastuty Kesumo Wardhani
Ekonomi Digital Vol. 5 No. 1 (2026): Februari
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/ed.v5i1.199

Abstract

Purpose ― This study aims to examine the effect of financial distress and transfer pricing on tax avoidance, as well as the moderating role of female directors, using panel data from mining companies listed on the Indonesia Stock Exchange  Methods ― This study analyzes panel data of mining companies listed on the Indonesia Stock Exchange from 2020 to 2024 with 22 companies and 110 data observations. Purposive sampling and panel data regression using EViews are applied to test the research hypotheses  Findings ― The results show that financial distress positively and significantly affects tax avoidance in mining companies, while transfer pricing has no significant effect. Female directors are found to weaken the impact of financial distress on tax avoidance, but they do not moderate the relationship between transfer pricing and tax avoidance.  Implication ― The findings indicate that financial distress is a key driver of tax avoidance, underscoring the importance of financial risk management in constraining aggressive tax behavior. From a theoretical perspective, these results support Agency Theory, suggesting that financial pressure intensifies conflicts of interest between managers and shareholders, leading managers to engage in tax avoidance to preserve firm resources. The insignificant role of transfer pricing implies that related-party transactions are not the primary tax avoidance mechanism in the Indonesian mining sector, reflecting the effectiveness of regulatory oversight. Furthermore, the moderating role of female directors reinforces corporate governance theory and gender diversity literature, indicating that female board representation enhances monitoring quality and ethical decision-making, thereby weakening the tendency toward opportunistic tax behavior under financial distress Originality ― The originality of this study lies in analyzing the moderating role of female directors in the relationship between financial distress, transfer pricing, and tax avoidance in the mining sector, providing new evidence on the influence of board gender diversity on tax avoidance under financial pressure
ANALISIS PENGARUH AUDIT INTERNAL, KARAKTERISTIK PERUSAHAAN DAN NET PROFIT MARGIN TERHADAP IMPLEMENTASI SISTEM MANAJEMEN ANTI PENYUAPAN: ANALISIS PENGARUH AUDIT INTERNAL, KARAKTERISTIK PERUSAHAAN DAN NET PROFIT MARGIN TERHADAP IMPLEMENTASI SISTEM MANAJEMEN ANTI PENYUAPAN Wahyu Firmansyah; Nurhastuty Kesumo Wardhani
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.2.2025.373-385

Abstract

The occurrence of fraud or corruption cases involving all elements both carried out by company management and regulators by working together to launder the proceeds of corruption or working together to manipulate government projects in Indonesia has caused public trust and stakeholders to decline. The government has issued guidelines for public and private organisations in implementing the ISO 37001:2016 Anti-Bribery Management System (ABMS), which aims to empower corruption prevention efforts in private and non-profit environments to control bribery practices and implement an anti-corruption culture within the company. To prevent corruption in the construction services industry, one of the simplest methods used is to increase awareness at the management and employee levels to always be aware of everything that surrounds them. This study aims to analyze the effect of internal audit and company characteristics on the implementation of the Anti-Bribery Management System (ABMS). The object of research is infrastructure sector companies in the 2021-2023 period. The data analysis is quantitative and uses secondary data obtained from the IDX website. The analytical tool used is SPSS Version 25 by processing data starting with the normality test, classical assumption test, multiple linear analysis, hypothesis testing. The research results obtained that internal audit has a significant effect on the anti-bribery management system, company size and age have a significant effect on the anti-bribery management system and Net profit margin has no significant impact on the anti-bribery management system.
PENGARUH KINERJA KEUANGAN DAN EFEKTIVITAS KOMITE AUDIT TERHADAP NILAI PERUSAHAAN Turnip, Ronvika; Nurhastuty Kesumo Wardhani
Jurnal Ekonomi Trisakti Vol. 6 No. 1 (2026): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v6i1.26023

Abstract

Nilai perusahaan merepresentasikan manifestasi strategis dari prospek keberlanjutan serta efisiensi alokasi sumber daya dalam suatu entitas bisnis. Penelitian ini bertujuan untuk melakukan dekonstruksi analitis terhadap determinan nilai perusahaan dengan menitikberatkan pada interaksi antara kinerja keuangan, mekanisme Good Corporate Governance (GCG), dan fluktuasi makroekonomi. Melalui kerangka metodologis Systematic Literature Review (SLR), studi ini mensintesis 20 artikel empiris bereputasi yang dipublikasikan dalam diskursus satu dekade terakhir. Hasil sintesis mengejawantahkan bahwa indikator profitabilitas, khususnya Earnings Per Share (EPS) dan Return on Assets (ROA), secara konsisten mentransmisikan sinyal positif yang direspon secara afirmatif oleh pasar. Sebaliknya, efektivitas instrumen tata Kelola seperti komite audit dan komisaris independen menunjukkan pengaruh yang inkonsisten, yang mengindikasikan bahwa implementasi GCG sering kali terjebak dalam paradigma kepatuhan administratif (symbolic compliance) daripada substansi manajerial. Selain itu, ditemukan anomali pada sektor industri tertentu di mana variabel fundamental dan risiko likuiditas mengalami desensitisasi terhadap valuasi pasar. Secara teoretis, penelitian ini memperkaya literatur mengenai inefisiensi pasar dan memberikan wawasan pragmatis bagi investor serta manajemen dalam memformulasikan strategi penciptaan nilai yang resilien di tengah volatilitas ekonomi.
Co-Authors Emelda Anggraini Prayoga Jati Aditama Sekar Mayangsari Turnip, Ronvika Wahyu Firmansyah Zahra Ayunita Mulia