Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Keuangan Dan Perpajakan
Jainal Arifin
Universitas Sriwijaya
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Kesesuaian atau Sekadar Formalitas? Analisis Implementasi Standar ISSB dalam Integrated Reporting Perusahaan di Indonesia Jainal Arifin; Yusnaini Yusnaini
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the relationship between the International Sustainability Standards Board (ISSB) and Integrated Reporting in improving the quality, transparency, and comparability of corporate sustainability reporting. Using a qualitative approach with the Systematic Literature Review method, this study examines 29 Scopus-indexed articles published during 2022–2026. The findings indicate that ISSB, through IFRS S1 and IFRS S2, plays an important role in harmonizing global sustainability reporting standards and integrating financial with non-financial information, while Integrated Reporting strengthens stakeholder understanding of long-term value creation. High-quality sustainability disclosure is also associated with better accounting information quality, firm value, investment decisions, and sustainable growth. However, several challenges remain, including selective disclosure, limited assurance quality, data readiness issues, and institutional capacity gaps, especially in emerging economies. In Indonesia, successful ISSB adoption requires regulatory support, professional competence, and alignment with the national reporting ecosystem. Overall, this study confirms that the effectiveness of ISSB and Integrated Reporting depends not only on standards availability, but also on governance quality, external assurance, and corporate commitment to sustainability accountability.
Activity-Based Management sebagai Strategi Efisiensi Biaya dalam Mendukung Daya Saing Usaha Mikro Kecil dan Menengah Kiky Anggrita; Adhalia Tryani; Jainal Arifin; Marliani Marliani; Mukhtaruddin Mukhtaruddin
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyzes the effectiveness of implementing ABM in enhancing cost efficiency within the Micro, Small, and Medium Enterprises (MSMEs) and Small and Medium Industries (SMIs) sectors.Cost efficiency is a crucial issue because many MSMEs still face limitations in their accounting systems, distortions in overhead cost allocation, and suboptimal mapping of production activities, which affect the accuracy of strategic decision-making. This study uses a qualitative approach through the Systematic Literature Review (SLR) method on scientific articles from 2020 to 2025 that discuss the implementation of ABM in the context of small and medium industries. The results of the synthesis indicate that ABM enhances cost efficiency by identifying and eliminating non-value-added activities, with potential cost savings ranging from 0.52% to 7.5%, depending on the complexity of costs and the organization’s level of readiness. In addition, ABM improves cost information accuracy, improves overhead allocation, and strengthens the basis for strategic decisions. However, there is a gap between theoretical potential and practice, especially in MSMEs with limited systems and technology
Co-Authors Adhalia Tryani Kiky Anggrita Marliani Marliani Mukhtaruddin Mukhtaruddin Yusnaini Yusnaini