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All Journal Journal of Governance, Taxation, and Auditing IIJSE
FADHILATI, Dzul
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Economics, Econometrics & Finance

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The Role of Assurance in Reducing Greenwashing in Sustainability Reporting: A Literature Review Fadhilati, Dzul; Muthmainnah, Muthmainnah
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1752

Abstract

Penelitian ini bertujuan untuk memetakan dan mensintesis literatur akademis terkini mengenai peran external assurance (jaminan eksternal) sebagai mekanisme tata kelola utama dalam mendeteksi dan memitigasi praktik greenwashing pada laporan keberlanjutan. Menggunakan metode Tinjauan Literatur (Literature Review) dengan pendekatan kualitatif deskriptif pada studi periode 2018–2025, penelitian ini menganalisis dinamika pelaporan melalui lensa Agency Theory, Legitimacy Theory, dan Signaling Theory. Analisis difokuskan pada motivasi strategis manajemen dan efektivitas verifikasi pihak ketiga. Hasil sintesis mengungkap adanya dualisme peran assurance. Temuan kritis menyoroti risiko assurance yang bersifat kosmetik, di mana mekanisme ini dieksploitasi untuk tujuan legitimasi simbolis (symbolic assurance) atau praktik pencarian opini (opinion shopping) guna menutupi kinerja lingkungan yang buruk. Studi ini menyimpulkan bahwa kemampuan assurance dalam menekan greenwashing sangat bergantung pada tingkat kedalaman verifikasi (reasonable assurance) dan independensi penyedia jasa. Temuan ini mengimplikasikan perlunya standar regulasi yang lebih ketat untuk memastikan assurance tidak hanya menciptakan "ilusi transparansi," melainkan mendorong akuntabilitas lingkungan yang substantif.
The Impact of Digitalization on Management Accounting and Business Decision Quality Usman, Asri; Alimuddin, Alimuddin; Darmawan, Alif Isyawatul; Fadhilati, Dzul
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9076

Abstract

Companies and MSMEs must increase their capacity to make more adaptive and effective strategic and tactical decisions in response to developments in the digital world. This study examines how management accounting and management information systems (MIS) work together to make good business decisions in the digital age. The method used is a literature study, or literature review, conducted by searching for relevant scientific articles using a qualitative approach. The results of the review show that management accounting not only serves to record and control costs but also as a strategic tool that provides relevant, timely, and accurate information for decision makers. It has been proven that high-quality MIS can accelerate processes, improve data accuracy, reduce operational costs, and increase company competitiveness. The synergy between digital technology and management accounting enables more logical, effective, and responsive decision-making in response to changes in the business environment. However, its implementation is highly dependent on ready infrastructure, qualified human resources, and a supportive corporate culture. This study shows that digital transformation enhances the contribution of management accounting in strategic and tactical decisionmaking, although issues such as fear of change and system problems still need to be addressed.
Co-Authors Darmawan, Alif Isyawatul Muthmainnah Muthmainnah Usman, Asri