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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Accounting Science Wikrama Parahita : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Ekonomika Journal of Innovation in Business and Economics Competitive Jurnal Akuntansi dan Keuangan Akuntansi : Jurnal Akuntansi Integratif JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Jurnal Pengabdian Masyarakat Indonesia Jurnal Abdimas Sangkabira Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Pengabdian Masyarakat Waradin Jurnal Riset Ekonomi dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Sahwahita: Community Engagement Journal
Aripratiwi, Ratna Anggraini
UIN Sunan Ampel Surabaya
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Public Health Social Sciences Other

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Corporate Factors Affecting Carbon Disclosure for SDG 13 in Indonesia Ihza Mahendra, Moch. Yusril; Lating, Ade Irma Suryani; Aripratiwi, Ratna Anggraini; Nufaisa, Nufaisa
Journal of Accounting Science Vol. 9 No. 2 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i2.2003

Abstract

General Background: Climate change, characterised by rising global temperatures, is a critical threat to sustainable development worldwide. Specific Background: In line with Sustainable Development Goal (SDG) 13 (Climate Action), disclosure of carbon emissions is increasingly vital. Knowledge Gap: Despite the increasing emphasis on ESG reporting, there are still significant gaps in the specificity and consistency of carbon emissions disclosure among Indonesian companies. Objective: This study aims to analyse the impact of environmental performance, firm size, and financial distress on carbon emissions disclosure, with corporate governance measured through the proportion of independent commissioners as a moderator variable. Methods: Using a quantitative-causal research design, this study utilises secondary data from 47 energy sector companies listed on the Indonesia Stock Exchange between 2021 and 2023, with 141 firm-year observations. Data was analysed using Regression Analysis of Moderation (ARM). Results: The findings show that environmental performance and firm size have a positive influence on carbon emissions disclosure, while financial distress has a negative effect. Corporate governance moderates the relationship between environmental performance and disclosure, by weakening the relationship. Novelty: This study uniquely integrates the triple bottom line framework with advanced financial ratios and governance factors. Implications: The results of this study provide valuable insights for policymakers and investors to improve transparency and accountability in achieving Indonesia's climate commitments.
Examining the Dimensions of Corporate Taxpayer Compliance (Phenomenological Studies) Aripratiwi, Ratna Anggraini; Khoirul Umam Hasbiy
Akuntansi: Jurnal Akuntansi Integratif Vol. 9 No. 1 (2023): Volume 9 Nomor 1 April 2023
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v9i1.1338

Abstract

This study aims to explore the deep meaning of the phenomena of taxpayer compliance in Indonesia through the phenomenology method. Disclosing the attitude of tax compliance is based on several reasons, including the low level of state tax revenue, the decline in public trust due to tax scandals, and the low level of awareness of taxpayers in Indonesia. The results show that each individual has a perspective based on experience. Tax compliance is interpreted as an attitude of compulsion, sincerity, and fear of the rules that the government has made. This research is expected to provide input for the government in developing tax regulations so that they are not only oriented towards pragmatic and material decisions but also towards non-material values.
TRANSFORMASI SISTEM AKUNTANSI PUBLIK DAN TANTANGAN PENINGKATAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Natasya Putri Wardani; Ratna Anggraini Aripratiwi
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 8 No. 2 (2025): Vol. 8 No. 2 November 2025
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v8i2.7114

Abstract

Tujuan dari penelitian ini untuk menganalisis efektivitas reformasi tersebut terhadap kualitas pelaporan keuangan pemerintah daerah, dengan fokus pada sejauh mana penerapan Standar Akuntansi Pemerintahan (SAP) berbasis akrual mampu memperkuat transparansi, akuntabilitas, serta sistem pengendalian internal. Melalui metode penelitian kualitatif, data dikumpulkan melalui studi kepustakaan berupa jurnal, regulasi, serta Laporan Hasil Pemeriksaan (LHP) BPK periode 2019–2023. Landasan teori reformasi akuntansi publik dan Standar Akuntansi Pemerintahan (SAP) berbasis akrual menjadi pijakan utama analisis. Hasil penelitian menunjukkan bahwa penerapan SAP berbasis akrual mampu meningkatkan opini Wajar Tanpa Pengecualian (WTP) secara signifikan, dari 62% pada 2019 menjadi lebih dari 84% pada 2023. Namun, terdapat disparitas antarwilayah, di mana daerah maju seperti Jawa mencapai 95% WTP, sementara Papua-Maluku hanya 65%, dipengaruhi keterbatasan SDM, infrastruktur teknologi, dan komitmen pimpinan daerah. Reformasi ini juga terbukti memperkuat sistem pengendalian internal dengan menurunnya jumlah kasus ketidakpatuhan dan kerugian negara, meskipun tantangan berupa kelemahan auditor internal dan kurang optimalnya pemanfaatan teknologi masih terjadi.
Co-Authors Ade Irma Suryani Lating Adhityawati Kusumawardhani Ahmad Syaifudin Ajeng Tita Nawangsari Anggreyani, Meilia Lestina Putri Annisa Nur Aini Aristantia, Selvia Eka Binti Habibah Dhiyaul Auliyah Sofyanti Dian Anita Nuswantara Dwimartha, Annisa Rizky Fahindra, Farizky Alif Owen Ferdiansyah, Mochammad Farhan Fima Irnadianis Ivada Fitri, Desica Widi Al Hanafi, Usman Bagus Hasbullah Hasbullah Ihza Mahendra, Moch. Yusril Imam Buchori Jannah, Binti Shofiatul Junjunan, Mochammad Ilyas Khoirul Umam Hasbiy Khoirul Umam Hasbiy Krisna Krisna Bagus Sajiwo Kurniawan, Moch Rizqi Bagus M. Achsin M. Achsin M. Luthfillah Habibi Mahfud, Lauhil Gilang Maulana Moch. Yusril Ihza Mahendra Mohammad Dliyaul Muflihin Muhammad Fakhri Zamzami Natasya Putri Wardani Norbertus Purnomolastu Nufaisa Nufaisa Nufaisa Nufaisa Nufaisa, Nufaisa Nur Ravita Hanun Nuraini, Ayu Risma Nurul Hasanah M. Zach Nusaibah Samiyah Iroyna Paramita, Virgin Diana Rahayu, Hastanti Agustin Rifda Fitrianty Romaisyah, Luqita Sholihah, Mar’atus Susanto, Febry Fabian Unti Ludigdo Yoga Adi Prayogi Yudhanti, Ashari Lintang