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All Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi
Andriyawan E. Karim
Universitas Negeri Gorontalo
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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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.
KETIKA ATURAN BERTEMU TRADISI: KOEKSISTENSI REGULASI DAN BUDAYA LOKAL DALAM TATA KELOLA DESA Andriyawan E. Karim; Niswatin Niswatin; Tri Handayani Amaliah
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 2 (2026): July
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v5i2.481

Abstract

This article examines how formal regulations and local culture can coexist in village governance in Indonesia. Using a qualitative research methodology based on an extensive literature review of leading indexed academic journals, particularly Sinta and Scopus, this study carefully analyzes the complex interplay between strict legalistic rules and deeply rooted socio-cultural practices, including but not limited to mutual cooperation (gotong royong), community deliberations (musyawarah), and the crucial role played by traditional leaders within these communities. The study's findings illuminate the idea that the overall effectiveness and efficiency of village governance is influenced not solely by the level of compliance with formal regulations, but rather by the village's capacity to effectively internalize and integrate local cultural values ​​into the process of policy formulation and implementation. This complex coexistence of formal regulations and local cultural practices ultimately culminates in the development of a governance model that is not only more adaptive and participatory but also significantly more sustainable in the long term.
Co-Authors Fardhan M Nur Poloalo Fitri Nurhayati M Hartai Tuli Harun Blongkod mattoasi mattoasi Niswatin Tri Handayani Amaliah