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p-Index From 2021 - 2026
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All Journal Journal of Artificial Intelligence and Digital Business
Fakhirah, Siti Bunayyah
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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Stranded Assets dalam Industri Migas: Perspektif Akuntansi dan Dampaknya terhadap Laporan Keuangan Zahra, Asywariani; Fakhirah, Siti Bunayyah; Sapitri, Ayu; Tjandrakirana DP, Rina
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.v5i1.7636

Abstract

This study aims to analyze the phenomenon of stranded assets in the oil and gas (O&G) industry and examine its impact on financial statements from an accounting perspective. The global transition toward a low-carbon economy has increased the risk of asset value decline in the fossil energy sector, potentially affecting corporate financial stability and long-term investment decisions. This research employs a Systematic Literature Review (SLR) method by analyzing scientific articles indexed in Scopus and SINTA from 2021 to 2026, ensuring a comprehensive and up-to-date synthesis of existing studies. The findings indicate that stranded asset risks are driven by regulatory changes, advancements in renewable energy technologies, and shifts in global economic conditions, which render certain oil and gas assets economically unviable. In addition, increasing environmental awareness and policy pressures further accelerate the obsolescence of carbon-intensive assets. From an accounting perspective, this phenomenon leads to a higher likelihood of asset impairment, changes in asset useful life estimates, and the need for enhanced risk disclosure in financial reporting. It also raises concerns regarding the accuracy of asset valuation and the transparency of financial statements. Furthermore, the study identifies a gap between corporate sustainability commitments and accounting practices that have not fully reflected energy transition risks. Therefore, adjustments in accounting standards and financial reporting practices are necessary to better accommodate stranded asset risks and ensure the relevance, transparency, and reliability of financial information for stakeholders in a rapidly evolving energy landscape.
Perilaku Kepatuhan Auditor Internal terhadap Persyaratan Pelaporan Keuangan: Sebuah Systematic Literature Review Sari, Nadiyah Rafiqah; Fakhirah, Siti Bunayyah; Astuti, Cantika Wati Famly; 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.v5i1.8073

Abstract

Perilaku kepatuhan auditor internal terhadap persyaratan pelaporan keuangan merupakan konstruk multidimensi yang krusial bagi terwujudnya akuntabilitas dan integritas informasi keuangan organisasi. Dalam era pengelolaan yang kian rumit, fungsi auditor internal menjadi semakin penting untuk menjamin keterbukaan dan kepatuhan terhadap regulasi yang ada. .Penelitian ini bertujuan mengidentifikasi faktor-faktor determinan yang memengaruhi perilaku kepatuhan auditor internal, memetakan pola dan tren perkembangan penelitian di bidang tersebut, serta merumuskan implikasi teoritis dan rekomendasi praktis berbasis bukti empiris yang tersedia. Metode yang digunakan adalah Systematic Literature Review (SLR) dengan mengadopsi protokol PRISMA 2020, di mana 15 artikel ilmiah terpilih dari basis data Google Scholar, Scopus, Web of Science, dan Portal Garuda dianalisis secara deskriptif dan tematik. Hasil kajian mengungkapkan bahwa kepatuhan auditor internal secara konsisten dipengaruhi oleh independensi auditor, dukungan manajemen puncak, kompetensi teknis, kekuatan sistem pengendalian internal, dan tekanan regulatif eksternal. Tren penelitian menunjukkan pergeseran dari audit finansial konvensional menuju audit keberlanjutan dan audit berbasis teknologi. Pergeseran ini menunjukkan bertambahnya kompleksitas kebutuhan laporan yang mengharuskan auditor internal untuk lebih fleksibel, kreatif, dan fokus pada nilai tambah bagi organisasi. Penelitian ini memberikan kontribusi berupa peta konseptual komprehensif mengenai determinan kepatuhan auditor internal yang dapat dijadikan landasan bagi pengembangan kebijakan dan penelitian empiris berikutnya, khususnya dalam memperkuat tata Kelola dan kualitas pelaporan keuangan di berbagai sektor organisasi.
Co-Authors Astuti, Cantika wati famly Niar Azriya Sapitri, Ayu Sari, Nadiyah Rafiqah Tjandrakirana, Rina Zahra, Asywariani