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Akurasi : Jurnal Studi Akuntansi dan Keuangan
Published by Universitas Mataram
ISSN : 26851059     EISSN : 26851059     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AKURASI Jurnal Studi Akuntansi dan Keuangan adalah jurnal ilmiah yang diterbitkan oleh Program Studi Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram. Jurnal terbit secara berkala dua kali setahun pada bulan Juni (periode Januari-Juni) dan Desember (periode Juli-Desember). Jurnal diterbitkan sebagai media untuk mengkomunikasikan dan mendiseminasikan hasil-hasil penelitian empiris di bidang akuntansi dan keuangan yang dapat memberikan kontribusi dalam pengembangan praktik dan memperkaya literatur akuntansi.
Arjuna Subject : -
Articles 142 Documents
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THE ROLE OF ISLAMIC FINANCING IN SUPPORTING STATE FINANCE THROUGH COMMUNITY DRIVEN DEVELOPMENT SCHEME Pratama, Raditya Hendra; Adi Wibowo, Wisnu Cahya
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i1.606

Abstract

Sharia-compliant financing instruments need to be given a broader scope to support the State Budget (APBN). This research aims to find the potential of intensifying the role of the waqf financing scheme in the state budget financing using the Community Driven Development (CDD) scheme by maximizing the role of social control. This study was carried out using a qualitative approach with triangulation, combining a literature review and interviews with key informants to examine the opportunities for Islamic finance to contribute to State Budget (APBN) financing by utilizing aspects of the Fogg Behavior Model in the behavior of Indonesian Muslims. The results of this research provide conclusions and recommendations that waqf has great potential to contribute to state budget financing with the use of the CDD design that can be utilized by the government, financial institutions, and the Islamic finance industry to optimize the role of Sharia-compliant financing in supporting the State Budget (APBN).
GLOBAL PERSPECTIVES ON BUDGETARY SLACK: A COMPREHENSIVE BIBLIOMETRIC ANALYSIS FOR EMERGING RESEARCH TRENDS Agustina, Rachma; Falikhatun, Falikhatun
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i1.621

Abstract

This study aims to evaluate the global research development on budgetary slack, including its historical evolution, current state, and future direction. Using bibliometric analysis through the PRISMA Protocol and VOS Viewer, this research analyzes 53 Scopus-indexed articles from 2014 to 2024 out of 170 identified studies. The findings indicate a dominance of quantitative methods (43 articles), with the United Kingdom and the United States having the highest number of publications. The main topics frequently studied include budget participation, honesty, experimentation, trust, and information asymmetry. Author collaboration analysis reveals weak research networks, highlighting opportunities to strengthen interconnections. This study provides insights for regulators and organizations to improve budgeting policies and transparency. Future research should explore governance mechanisms, behavioral factors, technological innovations, industry-specific differences, and ethical aspects of budgetary slack.
CORRUPTION IN GOVERNMENT: KNOWLEDGE AND OPPORTUNITIES FOR FUTURE RESEARCH Merawati, Luh Komang; I Ketut Yadnyana; Ni Made Dwi Ratnadi; Putu Agus Ardiana
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i1.649

Abstract

Corruption and efforts to reduce it through the implementation of good governance have emerged as prominent topics in recent years. However, there are still diverse yet unorganized viewpoints on the concept of defining and measuring corruption. Particularly, the concept of corruption in government necessitates a more comprehensive synthesis to provide a structured overview of the existing literature and pinpoint opportunities for further advancement in this field of study. Nonetheless, previous research has made efforts in making observations to guide future research in a holistic manner. To address this issue, a systematic literature review (SLR) of 44 articles addressing good governance, including transparency, accountability, participation, and their relationship with corruption, provided a comprehensive overview synthesizing current knowledge in this domain. Specifically, it reviews the state of knowledge of the reviewed literature, identifies potential research areas, and provides recommendations to broaden avenues for future research.
UNVEILING FUTURE PATHWAYS IN ESG AND SUSTAINABILITY: A BIBLIOMETRIC EXPLORATION OF EMERGING TRENDS AND RESEARCH GAPS Lusy; Ginting, Rafles
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i1.659

Abstract

This study aims to identify future research opportunities in the field of sustainability and ESG through a bibliometric analysis of Scopus articles for the period 2014-2024, focusing on the fields of business, management, and accounting. The results show that the dominant topics are sustainable development, CSR, and governance, while ESG investment, financial performance, and new technologies are still under-explored. Driven by stakeholder expectations, regulations, and the need for legitimacy for ESG adoption, in line with stakeholder theory, legitimacy theory, and natural resource-based approach (NRBV). This study highlights the need for the development of standardized ESG metrics, increasing regional diversity, and cross-disciplinary integration to strengthen the understanding and implementation of sustainability. This study contributes to bridging the research gap, identifying emerging trends, developing an ESG roadmap and developing more effective sustainability strategies.
TAX RISK AND CREDIT RATING: A MACHINE LEARNING APPROACH TO PREDICTING CREDITWORTHINESS Syaima, Novita Widia; Rachmawati, Nurul Aisyah
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i1.662

Abstract

A credit rating evaluates a company's likelihood of default, creditworthiness, and ability to repay debt. The greater the company's risk, including tax risk, the lower its credit rating. This research explores whether tax risk can affect a company's credit rating. The population in this study are companies listed on PT Pemeringkat Kredit Indonesia (PEFINDO) and the Indonesian Stock Exchange in 2020-2022. This research used purposive sampling and collected 185 samples. According to the study, tax risk adversely and considerably impacts credit ratings. This suggests that a company's credit rating may be lowered by significant tax risk. These findings suggest that increased tax risk may lower a company's creditworthiness. This study can help creditors assess companies' creditworthiness based on these findings. For tax regulators, credit ratings can be used as a basis for conducting tax audits for taxpayers at risk.
CLIMATE CHANGE MITIGATION DISCLOSURE IN ASEAN ENERGY INDUSTRY: DOES OWNERSHIP STRUCTURE HAS AN IMPACT? English Octavio, Muhammad Fadhly Rizky; Wicaksono, Aditya Pandu
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i1.668

Abstract

This study aims to analyze the influence of ownership structure (blockholder, domestic, government, foreign, and institutional) on climate change disclosure in the energy sector in Southeast Asia, filling the research gap on disclosure practices in sectors with high environmental impacts in developing countries. Using a quantitative approach, this study analyses data from 113 energy companies in six ASEAN countries (2017-2021) through panel data regression with the TCFD index as a disclosure measure. The results show that domestic and government ownership have a significant positive effect on climate change disclosure, while institutional ownership has a significant negative effect. Blockholder and foreign ownership do not show a significant effect. This study extends stakeholder theory by providing empirical evidence on the role of ownership structure in shaping environmental disclosure practices in developing countries, particularly in the energy sector.
DETERMINAN PERILAKU PENGELOLAAN KEUANGAN MAHASISWA: SUATU MODEL MODERASI DAN MEDIASI Nurhayati, Ulfa Syaroh; Aeni, Ida Nur
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i1.685

Abstract

This study aims to analyze and provide empirical evidence related to the influence of social comparison orientation and spiritual intelligence on financial management behavior with financial self-efficacy as a mediating variable and financial socialization as a moderation variable. This study uses a quantitative approach with primary data sources. There were 251 students of the Accounting Education Study Program as respondents. The data of this study was analyzed using SEM-PLS. The results show that social comparison orientation does not directly affect financial management behavior. In contrast, spiritual intelligence, financial self-efficacy, and financial socialization influence financial management behavior. Financial self-efficacy mediates the influence of social comparison orientation and spiritual intelligence on financial management behavior. However, financial socialization does not moderate the relationship. The results of this study provide implications for policy formulation in encouraging better and sustainable financial management.
INDIVIDUAL PERCEPTIONS OF PUBLIC SECTOR’S RISK CULTURE Christiani, Maria Riche; Adhariani, Desi
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i1.689

Abstract

Effective risk management in the public sector is essential; however, individual perspectives reveal gaps in implementation and a weak risk culture, which increase the potential for errors, fraud, and corruption. This study evaluates individual perceptions that shape organizational culture to support effective risk management at Office B, a public service agency managing a significant budget. A qualitative case study approach was employed using method and data triangulation (document analysis, surveys, and interviews), based on frameworks from the Institute of Risk Management and Schein’s Organizational Culture Theory. The findings indicate that the risk culture is "partially fulfilled", with most individuals classified as composed, moderately risk-aware but passive and compliance-oriented. Risk-based decision-making is reactive, and risk communication remains limited due to fear of consequences. The underlying culture emphasizes formality, compliance, and caution. Office B must strengthen its risk culture through leadership, transparency, and structured training.
DOES SUSTAINABILITY RATING REALLY MATTER? Mutmainah, Siti; Prastiwi, Andri; Lestari, Sari
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i1.700

Abstract

The Asia Sustainability Reporting Rating (ASRRAT) aims to incentivize the adoption of sustainability practices. However, comparative studies on the economic performance of rated versus non-rated companies remain limited. Employing legitimacy theory, this study evaluates the financial performance of ASRRAT members and non-members. The population comprises companies listed on the IDX between 2020 and 2022. Financial data were sourced from the Bloomberg database. Utilizing purposive sampling, 527 firm-year observations were obtained (122 for ASRRAT members) and analyzed using an independent samples t-test. The findings indicate that ASRRAT membership has an influence on certain financial metrics, although its impact on overall financial performance is inconsistent. This raises critical questions regarding the efficacy of ASRRAT in fostering substantive sustainability practices beyond reputational objectives. The practical implications of this research suggest that companies should prioritize measurable sustainability actions with financial impact and that ASRRAT should develop outcome-based criteria correlated with financial performance. Sustainability plays a crucial role in balancing profitability, social well-being, and environmental conservation.
EXPLORING THE ROLE OF KEY AUDIT MATTERS DISCLOSURE IN MITIGATING INVESTMENT RISK Kuswanto, Randy; Angelita
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i1.703

Abstract

This study examines the impact of Key Audit Matters (KAM) disclosures on investment risk in the context of Indonesia’s evolving audit transparency landscape. The research is motivated by the implementation of SA701, which requires KAM disclosures in audit reports. The purpose of this study is to investigate how different aspects of KAM disclosures influence investor perceptions of risk. Using a quantitative approach, we analyze data from more than 700,000 stock data points and 1,358 firm-year observations of companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2023. Regression analysis reveals that detailed KAM disclosures (KAM2) significantly reduce investment risk, while the number of KAM disclosed (KAM1) and monetary information (KAM3) show no significant effect. These findings highlight the importance of contextual and thorough audit disclosures in reducing information asymmetry. The study contributes to the literature by emphasizing the role of audit transparency in emerging markets and provides practical recommendations for regulators to enhance KAM reporting standards.

Page 14 of 15 | Total Record : 142

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