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All Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Andriyawan E. Karim
Universitas Negeri Gorontalo
Economics, Econometrics & Finance

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Peran Regulator Dalam Mendorong XBRL Pada Pelaporan Keuangan di Pasar Modal Indonesia: Studi Kualitatif Pada Bursa Efek Indonesia Andriyawan E. Karim; Fitri Nurhayati M; Hartai Tuli; Mattoasi Mattoasi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i2.6151

Abstract

This study aims to examine the strategic role of the regulator, namely the Indonesia Stock Exchange (IDX), in promoting the adoption of eXtensible Business Reporting Language (XBRL) in the financial reporting of listed companies in the Indonesian capital market. The adoption of XBRL represents a response to the limitations of traditional reporting formats, which are generally presented in unstructured document forms (PDF), thereby hindering the efficiency of data analysis and comparability. Using a qualitative approach with a case study of the IDX, this study illustrates how the regulator’s role.
Etika dan Keterbukaan Informasi: Bagaimana Aparat Desa Memahami Tanggung Jawab Akuntansi Fardhan M Nur Poloalo; Andriyawan E. Karim; Harun Blongkod
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i2.6162

Abstract

This article examines the role of ethics and information disclosure in village accounting management, focusing on how village officials understand and carry out accounting responsibilities. Using a Systematic Literature Review (SLR) approach, this research examines various studies related to accounting ethics, public transparency, and village financial governance. The research findings indicate that although the regulatory framework imposes requirements for transparency and accountability, there is a significant gap between prescriptive regulations and their practical implementation in real-world scenarios. Village officials' understanding of accounting ethics remains variable, while the implementation of information disclosure is often limited to administrative fulfillment, rather than as a moral value in public service. This article emphasizes the need to strengthen capacity, ethical understanding, and an organizational culture that supports transparency to improve the quality of village accounting governance.
Co-Authors Fardhan M Nur Poloalo Fitri Nurhayati M Hartai Tuli Harun Blongkod mattoasi mattoasi