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INDONESIA
Jati: Jurnal Akuntansi Terapan Indonesia
Published by Universitas Muhammadiyah Yogyakarta
ISSN : 2615157X     EISSN : 26150689     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jati: Jurnal Akuntansi Terapan Indonesia focuses on the research and research review related to accounting that are conducted using case study approach. JATI focuses related on various themes, topics and aspects of accounting and investmen.
Arjuna Subject : -
Articles 212 Documents
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Internal Auditor Capability Development in the University: Challenges to Sustainability and Objectivity Threats Afriyenti, Mayar; Fitria Sari, Vita; Taqwa, Salma
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 9, No 2: October 2026
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v9i2.31275

Abstract

This study examined human resource development to enhance the capabilities of university internal auditors. It also explored strategies to foster self-efficacy, identify potential threats to objectivity, and strategies to mitigate the respective threats. A multiple case study approach was deployed to address the issue. Data were collected through structured interviews with the heads and members of the internal audit function (IAF) at four universities in Sumatra. Results unveiled that IAF at universities employed a variety of recruitment strategies for their internal auditors. Competency improvement was carried out through training, certification, and knowledge-sharing arrangements. This effort was expected to increase auditor self-efficacy effectively. The use of information technology and the integration of risk management into work were still limited, but systems have been designed. Internal auditors at universities had adequate awareness of threats to their objectivity. They considered personal relationships, familiarity, cultural bias, age, and gender to be the three most critical factors. This empirical evidence is essential for raising awareness among individual internal auditors and their stakeholders of the conditions that could enhance their self-efficacy, as well as factors that may impair internal auditors’ objectivity.
Exploring Economic Valuation, Green Accounting, and Fiscal Policy Optimization of Locally Generated Revenue in Jayapura City Safkaur, Otniel; Simanjuntak, Aaron Asi Maruli; Momot, Orpa
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 9, No 2: October 2026
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v9i2.31465

Abstract

This study examined an economic valuation model for mangrove ecosystems within a green accounting framework, serving as a regional fiscal policy instrument, and its implications for optimizing Locally-Generated Revenue (PAD) in Jayapura City. Mangrove ecosystems possess direct, indirect, and sustainable economic values that have not yet been systematically internalized into public accounting systems and regional fiscal planning. The research employed a qualitative approach utilizing natural resource economic valuation (Total Economic Value/TEV), regional fiscal policy analysis, and a study on integrating environmental accounting into public financial management. Data were collected through interviews with relevant Regional Government Agencies including the Regional Development Planning Agency, Environmental Agency, Marine and Fisheries Agency, Regional Financial and Asset Management Agency, Inspectorate, Tourism Agency, MSME Agency, and Regional-Owned Enterprises involving 45 respondents comprising agency heads, secretaries, finance staff, division heads, and Technical Implementation Units. The findings disclosed that implementing green accounting based on mangrove economic valuation can strengthen the legitimacy of sustainable fiscal policies, improve budget allocation efficiency, and unlock opportunities for regional revenue generation. Ecosystem service-based programs, such as ecotourism, Payments for Environmental Services (PES), and blue carbon schemes, serve not only as instruments for ecological conservation but also as strategies for sustainable regional economic development. Implementing this integrated model in Jayapura City has the potential to enhance regional fiscal resilience, strengthen environmental governance, and create a systemic, long-term balance between economic growth and the sustainability of coastal ecosystems.

Page 22 of 22 | Total Record : 212

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