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INDONESIA
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).
Arjuna Subject : -
Articles 165 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.

Page 17 of 17 | Total Record : 165

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