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p-Index From 2021 - 2026
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All Journal Journal of Artificial Intelligence and Digital Business Jurnal Cakrawala Akuntansi
Namira, Putri Rahma
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Social Sciences

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OIL AND GAS REVENUE ACCOUNTING TREATMENT AND COMPLIANCE: SYSTEMATIC REVIEW OF UPSTREAM COMPANY PRACTICES Meila, Al Ahda Nafasya; Namira, Putri Rahma; Destari, Ryanti; Henda Safitri, Rika; Wahyudi, Tertiarto; Hamzah, Ruth Samantha
Jurnal Cakrawala Akuntansi Vol. 18 No. 1 (2026): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v18i1.49577

Abstract

The upstream oil and gas sector faces escalating complexity in revenue accounting treatment due to evolving international standards (PSAK 64/IFRS 15), substantial capital investments, reserve uncertainty, and intensifying climate-related asset valuation challenges, yet systematic evidence on implementation practices and compliance effectiveness across diverse institutional contexts remains fragmented. This study aims to comprehensively analyze revenue accounting treatment practices, evaluate compliance levels with financial accounting standards, map implementation challenges, and identify critical research gaps in upstream oil and gas companies through systematic literature review methodology. Following the PRISMA protocol, this research systematically searched four major academic databases Scopus, Web of Science, ProQuest, and ScienceDirect using predefined keywords, ultimately selecting 10 high-quality studies published between 2021-2025. The findings reveal that proper revenue accounting treatment is critical given the substantial global revenue magnitude and concentrated profit distribution patterns. Implementation of industry-specific accounting standards significantly enhances capital allocation efficiency, reduces information asymmetry, and positively impacts performance metrics. However, critical implementation challenges persist in three areas: absence of unified decommissioning accounting standards, inadequate frameworks for stranded asset valuation amid potential US$13-17 trillion devaluations, and insufficient transparency mechanisms for profit distribution reporting. This study contributes by providing systematic evidence synthesis across diverse geographical contexts, identifying prioritized research gaps in asset valuation frameworks and decommissioning standards, and offering actionable recommendations for standard setters to develop industry-specific guidance, regulators to strengthen enforcement mechanisms, and academics to pursue longitudinal comparative research examining climate risk integration in financial reporting practices.
Contingency Theory Perspectives in Behavioral Accounting Research: A Systematic Literature Review on Uncertainty, Control Systems, and Managerial Performance Destari, Ryanti; Namira, Putri Rahma; Arafah, Quincy Anwary Alie; Azriya, Niar
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7963

Abstract

Riset akuntansi perilaku (behavioral accounting research) terus mengalami perkembangan yang signifikan, khususnya dalam penerapan contingency theory sebagai kerangka analitis untuk memahami efektivitas sistem pengendalian manajemen di tengah dinamika ketidakpastian lingkungan. Penelitian ini bertujuan mensintesis bukti empiris mengenai bagaimana Management Control Systems (MCS) berfungsi sebagai mekanisme adaptif dalam memitigasi dampak negatif ketidakpastian lingkungan terhadap kinerja manajerial. Dengan fokus pada perspektif akuntansi keperilakuan, tinjauan ini mengeksplorasi peran kognisi dan motivasi manajer dalam merespons desain kontrol yang berbeda.. Penelusuran dilakukan pada basis data Scopus, Web of Science, dan Google Scholar dengan rentang publikasi 2021 hingga 2025, menghasilkan 10 artikel yang memenuhi kriteria inklusi. Sintesis tematik menunjukkan bahwa efektivitas MCS tidak bersifat universal, melainkan sangat ditentukan oleh keselarasan kontekstual antara karakteristik lingkungan dan rancangan sistem yang diterapkan. Perceived environmental uncertainty (PEU) terbukti memainkan peran moderasi yang kompleks dan nonlinier dalam hubungan antara kapabilitas analitik, sistem pengendalian, dan kinerja organisasi. Variabel perilaku manajerial seperti kepercayaan diri, diskresi, dan kapabilitas adaptif turut berkontribusi sebagai faktor kontingensi yang menentukan. Kesenjangan riset yang teridentifikasi meliputi keterbatasan konteks industri, minimnya pendekatan longitudinal, serta kurangnya eksplorasi terhadap variabel psikologis mendalam dan peran transformasi digital sebagai faktor kontingensi baru.
Co-Authors Arafah, Quincy Anwary Alie Destari, Ryanti Hamzah, Ruth Samantha Meila, Al Ahda Nafasya Niar Azriya RIKA HENDA SAFITRI, RIKA Tertiarto Wahyudi