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Jurnal Ilmiah Wahana Akuntansi
Published by Universitas Negeri Jakarta
ISSN : 19075642     EISSN : 23021810     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Journal of Wahana Akuntansi online edition with ISSN: 2302-1810 published by the Faculty of Economics, State University of Jakarta, Campus A, in Rawamangun Muka, East Jakarta 13220, Phone (021) 4721227, Fax (021) 4706285. Journal Wahana Akuntansi contains the results of research, conceptual ideas, study and application of theory, literature review, new book review in accounting. First published in 2006 by the Accounting Department. Published 2 times a year (July and December).
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Articles 175 Documents
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Pemetaan Kesiapan Implementasi Akuntansi Sampah pada Pemerintah Indonesia: Sebuah Scoping Review Firmansyah, Amrie
Jurnal Ilmiah Wahana Akuntansi Vol. 20 No. 2 (2025): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.20.028

Abstract

This study assesses the readiness of the Indonesian public sector to implement municipal waste accounting using a scoping review approach. From an initial set of 24 documents, including national regulations, government accounting frameworks, waste data systems, financing guidelines, institutional studies, and international technical standards, 11 documents met the PRISMA-ScR inclusion criteria for detailed analysis. Findings indicate that although national regulations designate municipal waste management as a mandatory governmental function, they still lack technical guidance for cost measurement and material flow reporting required in waste accounting. The Government Accounting Standards (SAP) also do not include environmental accounting provisions, resulting in aggregated rather than process-based cost records. The National Waste Management Information System (SIPSN) provides physical waste data but does not integrate it with cost information essential for applying waste accounting methods. Institutional limitations remain, including weak inter-agency coordination, inconsistent reporting practices, and the absence of a standardized service cost structure. Meanwhile, international frameworks such as full cost accounting, material flow cost accounting, and World Bank cost guidelines offer compatible methodologies. Overall, significant structural challenges persist, but the potential for development remains substantial
Artificial Intelligence dalam Administrasi Pajak: Tinjauan Literatur Mengenai Efisiensi, Transparansi, dan Akuntabilitas Lailatul Fadhilah; Salsabila, Savira; Aji, Gunawan
Jurnal Ilmiah Wahana Akuntansi Vol. 20 No. 2 (2025): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.20.0210

Abstract

Artificial Intelligence (AI) plays an increasingly important role in the modernization of tax administration in Indonesia. The application of AI is a key strategy for improving the efficiency, transparency, and accuracy of data management, especially amid the increasing complexity of transactions and the demand for fast and responsive tax services. Traditional tax administration faces challenges such as the limitations of manual analysis, potential recording errors, and weak detection of non-compliance. This study aims to analyze the role of AI in improving the quality of tax administration as well as examine the challenges that emerge during its implementation. This study adopts a literature review method supported by a descriptive qualitative approach. The results show that AI can strengthen process automation, improve data analysis accuracy, support risk-based audits, and improve overall taxation system oversight. However, AI implementation still faces challenges in the form of data security, algorithmic bias risks, and limitations in digital infrastructure that must be improved for its optimal utilization.
Dampak Pergantian Menteri Keuangan terhadap Volatilitas Saham Sektor Perbankan di Bursa Efek Indonesia Ridho Dyan Alvionta; Jhonny Ferlion; Frenly Saputra; Ade Yuniati; Agus Satrya Wibowo
Jurnal Ilmiah Wahana Akuntansi Vol. 20 No. 2 (2025): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.20.0211

Abstract

This study analyzes the impact of the change of Minister of Finance on stock volatility on the Indonesia Stock Exchange (IDX) using an event study approach. The event observed was the inauguration of the Minister of Finance on September 8, 2025, with an observation period of seven days before and after. The sample consists of 47 companies in the banking sector selected based on their liquidity and sensitivity to fiscal policy. Analysis using the Wilcoxon Signed Rank Test shows no significant difference between the two periods. These results indicate that the market did not overreact to the change of finance minister and viewed it as part of normal government dynamics. These findings support the semi-strong form efficient market hypothesis, in which public information is quickly absorbed without triggering extreme price fluctuations. The implications of this study show that the banking sector is highly resilient to short-term policy changes and emphasize the importance of fiscal policy credibility and consistency in maintaining investor confidence and information efficiency in the Indonesian capital market.
Greenwashing dalam Pengungkapan ESG: Tinjauan Literatur Sistematis Melalui Analisis Teoretis dan Bibliometrik Mugisana, Radi; Eneng Nurdiana Septifani; Laras Angelia Nirwana Sari
Jurnal Ilmiah Wahana Akuntansi Vol. 20 No. 2 (2025): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.20.0212

Abstract

This study aims to examine greenwashing practices in Environmental, Social, and Governance (ESG) disclosure through a Systematic Literature Review (SLR) approach combined with theoretical and bibliometric analysis, utilizing Scopus-indexed journal articles from 2019 to 2025, supported by the Watase Uake Tools platform to ensure the selection and visualization of structured and relevant article keywords. The results of the study show that greenwashing practices tend to emerge when companies face pressure for legitimacy and high stakeholder expectations, while internal capacity and governance are not yet able to support substantive sustainability practices. Manipulation of report narratives, low report readability, and inconsistent ESG reporting standards also contribute to the spread of misinformation. The findings indicate that strengthening regulations, utilizing misinformation detection technologies such as artificial intelligence (AI), and strengthening governance are strategies to mitigate greenwashing. Bibliometric mapping shows that research related to greenwashing in ESG disclosure generally focuses on issues of regulation, transparency, governance, and reporting quality, while SLR methodology and bibliometric analysis are still limited. This study offers novelty by combining SLR analysis with bibliometrics and integrating legitimacy theory and stakeholder theory to provide a more comprehensive understanding of the root causes and future directions of research.
Faktor-Faktor yang Mempengaruhi Profitabilitas pada Bank Umum Konvensional di Indonesia Tahun 2020-2024 Ananda, Savira; Armeliza, Diah; Handarini, Dwi
Jurnal Ilmiah Wahana Akuntansi Vol. 20 No. 2 (2025): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.20.0213

Abstract

This study aims to analyze the factors influencing the profitability of conventional commercial banks in Indonesia. The study used secondary data in the form of financial statements of conventional commercial banks for the 2020–2024 period, selected using a purposive sampling method. Data analysis was performed using panel data regression with the help of Microsoft Excel and EViews 13 software. The results showed that Net Interest Margin (NIM) and Total Asset Turnover (TATO) had a positive and significant effect on profitability (ROA). Conversely, the Capital Adequacy Ratio (CAR), Operating Costs to Operating Income (BOPO), and Non-Performing Loans (NPL) had a negative and significant effect on profitability (ROA). Meanwhile, the Loan to Deposit Ratio (LDR) did not have a significant effect on profitability. These findings confirm that bank profitability is more determined by the effectiveness of interest income management, asset utilization efficiency, and control of operational costs and credit risk, rather than the level of credit distribution. The results of this study are expected to serve as a reference for banking management and the development of empirical studies in the fields of financial accounting and banking.
Apakah Green Financing Mampu Menekan Risiko Kredit? Bukti Empiris pada Perbankan Indonesia Reny Aziatul Pebriani; Vhika Meiriasari; Yunita Maharani
Jurnal Ilmiah Wahana Akuntansi Vol. 21 No. 1 (2026): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.21.012

Abstract

This study aims to analyze the relationship between green financing and credit risk in the Indonesian banking sector. Credit risk is proxied by the Non-Performing Loan (NPL) ratio, while the research data were obtained from the financial statements and sustainability reports of Indonesian banks for the 2023–2025 period. This study employs a quantitative approach using descriptive statistics, classical assumption tests, simple linear regression, the coefficient of determination, and hypothesis testing. The results indicate that green financing has a negative and significant effect on credit risk. The regression equation obtained is NPL = 2.684 – 0.043 GF, indicating that an increase in green financing is associated with a decrease in the NPL ratio. The t-test produced a significance value of 0.013 (<0.05), indicating that the research hypothesis is accepted. The coefficient of determination (R² = 0.247) shows that green financing explains 24.7% of the variation in credit risk. These findings suggest that the implementation of green financing has the potential to improve financing quality, support effective credit risk management, and align with the principles of Maqāṣid al-Sharīʿah in promoting public welfare and environmental sustainability. Penelitian ini bertujuan menganalisis hubungan antara green financing dan risiko kredit pada perbankan Indonesia. Risiko kredit diproksikan menggunakan rasio Non-Performing Loan (NPL), sedangkan data penelitian diperoleh dari laporan keuangan dan laporan keberlanjutan perbankan periode 2023–2025. Penelitian menggunakan pendekatan kuantitatif dengan analisis statistik deskriptif, uji asumsi klasik, regresi linier sederhana, koefisien determinasi, dan uji hipotesis. Hasil penelitian menunjukkan bahwa green financing berpengaruh negatif dan signifikan terhadap risiko kredit. Persamaan regresi yang diperoleh adalah NPL = 2,684 – 0,043 GF, yang menunjukkan bahwa peningkatan green financing diikuti penurunan NPL. Uji t menghasilkan nilai signifikansi 0,013 (<0,05), sehingga hipotesis diterima. Nilai koefisien determinasi (R² = 0,247) menunjukkan bahwa green financing menjelaskan 24,7% variasi risiko kredit. Temuan ini mengindikasikan bahwa penerapan green financing berpotensi meningkatkan kualitas pembiayaan dan mendukung pengelolaan risiko kredit serta sejalan dengan prinsip maqāṣid al-sharīʿah dalam mewujudkan kemaslahatan dan keberlanjutan.
ENVIRONMENTAL SCORE DAN TOBIN’S Q PADA PERUSAHAAN CONSUMER DI BEI TAHUN 2020-2024 Nadine Mutiara Hartono; Ambar Kusumaningsih
Jurnal Ilmiah Wahana Akuntansi Vol. 21 No. 1 (2026): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.21.011

Abstract

This research seeks to examine how the environmental, social, and governance (ESG) score on firm value (Tobin's Q) considering foreign ownership as a moderating variable. The control variables used are ROA, DER, and firm size. The population includes consumer sector companies (cyclical and non-cyclical) on the Indonesia Stock Exchange for the 2020-2024 period. Using purposive sampling, a sample of 16 companies (80 observations) was obtained. Data analysis used panel data regression via EViews, with the Fixed Effect Model (FEM) selected based on Chow and Hausman tests. Partial testing results show that ESG score and foreign ownership have no significant effect on firm value. The interaction variable also indicates that foreign ownership cannot moderate the effect of ESG score on firm value. Among control variables, only firm size has a significant negative effect, while ROA and DER have no effect. Simultaneously, all variables significantly affect firm value with an Adjusted R-squared of 22.1%. In conclusion, consumer sector investors prioritize operational stability over sustainability or foreign ownership structures. Riset ini bertujuan mengeksplorasi dampak environmental, social, and governance (ESG) score atas nilai perusahaan (Tobin's Q) dengan kepemilikan asing berperan sebagai variabel moderasi. ROA, DER, dan firm size dimanfaatkan sebagai variabel kontrol. Objek riset terdiri dari perusahaan sektor konsumen (cyclical dan non-cyclical) di Bursa Efek Indonesia rentang waktu 2020-2024. Pendekatan Purposive sampling memperoleh 16 perusahaan (80 observasi) yang layak dijadikan unit amatan. Regresi data panel dimanfaatkan sebagai Pendekatan analisis data melalui software Eviews, model yang dimanfaatkan adalah Fixed Effect Model (FEM) mengacu pada hasil Uji Chow dan Hausman. Hasil pengujian parsial mengungkapkan bahwa ESG score dan kepemilikan asing tidak berdampak signifikan atas nilai perusahaan. Variabel interaksi juga memaparkan kepemilikan asing tidak efektif memoderasi pengaruh ESG score atas Firm Value. Di antara variabel kontrol, hanya firm size yang berdampak negatif, sedangkan ROA dan DER tidak berdampak. Secara simultan, seluruh variabel berdampak dengan nilai Adjusted R-squared sebesar 22,1%. Kesimpulannya, investor sektor konsumen lebih mempertimbangkan skala stabilitas operasional dibandingkan isu keberlanjutan atau struktur kepemilikan asing.
The Mediating Role of Green Innovation in the Effect of ESG Practices on Firm Value : Evidence from Southeast Asia Veronika Geani; Erna Widiastuty
Jurnal Ilmiah Wahana Akuntansi Vol. 21 No. 1 (2026): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.21.018

Abstract

Environmental, Social, and Governance (ESG) practices are increasingly adopted by companies. However, the mechanism through which ESG practices enhance firm value still requires further empirical evidence, particularly regarding the mediating role of green innovation in companies operating in the ASEAN region. This study aims to examine the mediating role of green innovation in the relationship between ESG practices and firm value. The sample consists of 300 firm-year observations of companies listed on ASEAN stock exchanges during the 2019–2023 period, selected using a purposive sampling method. Panel data are analyzed using R-Studio through panel regression and mediation analysis. The results indicate that ESG practices have a positive and significant effect on firm value, both directly and indirectly through green innovation. These findings enrich the literature on the mechanism through which ESG creates firm value and provide practical implications by highlighting that the integration of ESG practices and green innovation constitutes an important strategy for enhancing sustainable firm value. Praktik Environmental, Social, and Governance (ESG) semakin luas diadopsi oleh perusahaan. Mekanisme yang menjelaskan bagaimana praktik ESG meningkatkan nilai perusahaan masih memerlukan bukti empiris, khususnya melalui peran green innovation pada perusahaan di kawasan ASEAN. Penelitian ini bertujuan menguji peran mediasi green innovation pada pengaruh praktik ESG terhadap nilai perusahaan. Sampel penelitian terdiri atas 300 observasi perusahaan-tahun perusahaan yang terdaftar di pasar saham ASEAN selama periode 2019–2023 yang dipilih menggunakan metode purposive sampling. Data panel dianalisis menggunakan perangkat lunak R-Studio dengan pendekatan regresi data panel dan analisis mediasi. Hasil penelitian menunjukkan bahwa praktik ESG berpengaruh positif dan signifikan terhadap nilai perusahaan, baik secara langsung maupun tidak langsung melalui green innovation. Temuan ini memperkaya literatur mengenai mekanisme penciptaan nilai melalui ESG serta memberikan implikasi praktis bahwa integrasi praktik ESG dan green innovation merupakan strategi penting untuk meningkatkan nilai perusahaan secara berkelanjutan.
When ESG Meets Foreign Capital: Market Valuation Evidence from Indonesia’s LQ45 Adi Handika
Jurnal Ilmiah Wahana Akuntansi Vol. 21 No. 1 (2026): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.21.014

Abstract

The relationship between Environmental, Social, and Governance performance and firm value remained theoretically contested in emerging capital markets, where investor heterogeneity and limited sustainability awareness complicated the valuation mechanism. This study examined whether Environmental, Social, and Governance risk exposure, as measured by the Sustainalytics Environmental, Social, and Governance Risk Score, where lower scores indicated better Environmental, Social, and Governance management, was significantly associated with firm valuation and whether foreign investor participation conditionally moderated this relationship among firms in the LQ45 index on the Indonesia Stock Exchange. Using an unbalanced panel of 73 LQ45 firms over 2020 to 2026 with 527 to 540 firm year observations, this study employed fixed effect panel regression with heteroskedasticity robust standard errors. An interaction model incorporating mean centred Environmental, Social, and Governance scores and net foreign investor flows was estimated, while logarithmic transformation was applied to address distributional skewness. The results showed that the Environmental, Social, and Governance Risk Score exhibited a positive and statistically significant effect on firm valuation at the 5 percent significance level. Higher scores, which denoted greater unmanaged Environmental, Social, and Governance risk, reflected the complex valuation dynamics of Indonesia’s resource intensive LQ45 composition. The interaction between Environmental, Social, and Governance Risk Score and foreign investor participation was also positive and highly significant, confirming that foreign investors amplified market sensitivity toward Environmental, Social, and Governance related information. These findings indicated that Environmental, Social, and Governance based market valuation in Indonesia was conditional rather than universal. Relevansi informasi Environmental, Social, and Governance terhadap valuasi perusahaan masih diperdebatkan di pasar modal negara berkembang. Penelitian ini menguji hubungan antara ESG Risk Score dan nilai perusahaan serta menilai apakah transaksi Net Foreign memoderasi hubungan tersebut pada perusahaan LQ45 di Bursa Efek Indonesia. Panel tidak seimbang mencakup 540 observasi perusahaan periode dari 73 konstituen dalam dua belas jendela observasi LQ45, mulai Februari sampai Juli 2020 hingga Agustus 2025 sampai Januari 2026, sedangkan regresi utama menggunakan 527 observasi dari 71 perusahaan. Model firm fixed effects utama menunjukkan koefisien ESG Risk Score dan interaksi ESG Risk Score × Net Foreign yang positif, tetapi koefisien langsung ESG menjadi tidak signifikan setelah efek waktu dimasukkan dan interaksi tertinggal tidak signifikan. Temuan menunjukkan bahwa penilaian risiko ESG bersifat kontemporer dan bergantung pada partisipasi perdagangan asing, periode pasar, dan lingkungan sektoral, bukan merupakan premi valuasi yang bersifat universal.
Pelaporan Keberlanjutan dan Tata Kelola Risiko Lingkungan: Tinjauan Literatur Kritis dan Bukti Kasus tentang Risiko Banjir di Sumatra Shivy Indah Novisari; Mega Devita Sari
Jurnal Ilmiah Wahana Akuntansi Vol. 21 No. 1 (2026): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.21.015

Abstract

This study examines how environmental risks, particularly flood risk, are represented in corporate sustainability reporting in Sumatra. Using an interpretive qualitative approach, the study applies qualitative document analysis and Derridean deconstruction to sustainability disclosures from four corporate entities operating in forestry and pulp, metals and mining, electric power generation, and agriculture and plantations. The findings indicate that, in the cases examined, environmental responsibility is predominantly communicated through organizational initiatives, compliance activities, conservation programmes, and operational risk management, while broader ecological interdependencies and cumulative environmental risks receive comparatively less explicit representation. Flood risk is frequently framed through climatic, technical, or operational narratives rather than broader relationships among land use, watershed conditions, ecological degradation, and corporate responsibility. The study concludes that sustainability reporting may enhance environmental visibility while simultaneously limiting the visibility of broader accountability relationships, highlighting the need for more substantive sustainability accounting that connects corporate disclosures with environmental dependencies, impacts, and risks. Penelitian ini mengkaji bagaimana risiko lingkungan, khususnya risiko banjir, direpresentasikan dalam pelaporan keberlanjutan korporasi di Sumatra. Dengan menggunakan pendekatan kualitatif interpretif, penelitian ini menerapkan analisis dokumen kualitatif dan dekonstruksi Derrida terhadap pengungkapan keberlanjutan dari empat entitas korporasi yang bergerak di sektor kehutanan dan pulp, pertambangan logam, pembangkitan tenaga listrik, serta pertanian dan perkebunan. Hasil penelitian menunjukkan bahwa, pada kasus yang dianalisis, tanggung jawab lingkungan terutama dikomunikasikan melalui inisiatif organisasi, aktivitas kepatuhan, program konservasi, dan pengelolaan risiko operasional, sementara keterkaitan ekologis yang lebih luas dan risiko lingkungan kumulatif relatif kurang direpresentasikan secara eksplisit. Risiko banjir cenderung dibingkai melalui narasi iklim, teknis, atau operasional daripada melalui hubungan yang lebih luas antara penggunaan lahan, kondisi daerah aliran sungai, degradasi ekologis, dan tanggung jawab korporasi. Penelitian ini menyimpulkan bahwa pelaporan keberlanjutan dapat meningkatkan visibilitas lingkungan sekaligus membatasi visibilitas hubungan akuntabilitas yang lebih luas.

Page 17 of 18 | Total Record : 175

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