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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 168 Documents
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INTELLECTUAL CAPITAL AS A DRIVER OF SUSTAINABILITY AMONG SOCIAL ENTREPRENEURS Ni Putu Sri Harta Mimba; Ni Ketut Rasmini; I.G.A.M. Asri Dwija Putri; Putu Agus Ardiana; Ida Ayu Ary Putri Adnyani
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i2.790

Abstract

Social entrepreneurs drive inclusive development but face financial, institutional, and risk-related barriers. This study investigates how intellectual capital (IC)—human, structural, and relational—supports the sustainability of social enterprises in Bali, Indonesia. Using survey data from 100 entrepreneurs analysed with PLS-SEM, the results show that perceived barriers are insignificant, while risks negatively affect sustainability. IC has a positive direct impact but no moderating effect, indicating that it acts as an independent driver. The study contributes to the understanding IC’s role in resource-constrained contexts and recommends strengthening capacity-building and ecosystem support to enhance sustainable enterprise performance.
CULTURAL DIMENSIONS ON ESG FACTORS AND FINANCIAL PERFORMANCE INTERNATIONAL CONTEXT Prayoga, Hadiyan; Badruzaman, Jajang; Rina Andriani, Rd Neneng; Hermansyah, Iwan
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i2.792

Abstract

Motivated by the global inconsistency in ESG performance outcomes, this research clarifies whether cultural differences explain such variations.  This study examines how national culture shapes the relationship between ESG dimensions and financial performance across countries. Using a quantitative approach with OLS regression on 13,608 firm-year observations from 43 countries, the findings reveal that environmental performance is largely unaffected by cultural traits, while social and governance dimensions exhibit culture-dependent effects. Specifically, social initiatives gain a stronger financial impact in high power distance and masculine societies, and governance consistently enhances firm performance. The study contributes by integrating cultural dimensions into firm-level ESG analysis, offering practical insights for investors and policymakers to design culturally aligned ESG strategies that enhance sustainability effectiveness.
AI-DRIVEN SHARIAH COMPLIANCE DETECTION AND REAL-TIME MONITORING IN ISLAMIC FINANCE ACCOUNTING INFORMATION SYSTEMS Suyatna, Nano; Nur'aeni, Nur'aeni; Firmansyah, Irman
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i2.807

Abstract

The research is motivated to develop an Artificial Intelligent-Based Accounting System (AI- AIS) using machine learning and natural language processing methods; isolation forest algorithm for anomaly detection, BERT classification framework to automize Shariah compliant monitoring in the financial statements. This study performs systematic review of literature as well development of functional prototyping. Key findings:(1)Detection of non-compliant transactions — riba, gharar detected in real-time 92% accurate over manual audits; (2)Shariah compliance screening for financial documents automated end to end; and, (3)Pre-validation on accounting entries prior to posting. This helps to shorten verification time from days to seconds and confirms compliance with AAOIFI regulations. The AIS uses cutting-edge AI technology that deals with some of the core issues in Islamic accounting, including but not limited to data integrity, reconciliation efficiency and transparency. It involves a system of accounting that uses the guiding principles laid out in Maqasid al-Shariah, eradicating financial risks based on balance. Further empirical and clinical attention to the integration of legacy systems, that their exegeses adjust themselves with contemporary Islamic jurisprudence on financial instruments; enabling a security design dabble compatible with off-the-shelf boards while developing an automated python script or the likes for identifying Shariah prohibitions may allow prevention.
MEASURING FINANCIAL INCLUSION IN SMES: A PATHWAY TO STRENGTHENING FINANCIAL RESILIENCE Gusi Putu Lestara Permana; I Putu Bayu Andre Wicaksana; Nur Jannah Mohaidin
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i2.811

Abstract

Financing is vital to business performance because it secures funds for projects and operations. For Small and Medium Enterprises (SMEs), access to credit is constrained by weak collateral and limited credit histories. This study examines how financial literacy, behavior, risk, and financial technology affect financial inclusion among SMEs in Gianyar Regency, Bali. Using a quantitative design, we purposively sampled 100 SMEs based on location, fintech adoption, and operating history. Data were collected via a questionnaire and analyzed with SmartPLS 4 using PLS-SEM. Results indicate financial knowledge, behavior, risk management, and fintech enhance inclusion, but risk hinders fintech adoption. These findings highlight that financial competence and risk mitigation are crucial to accessing formal financial services. Integrating Financial Inclusion Theory and Financial Resilience Theory, it argues that fintech adoption can strengthen SMEs’ financial stability. Policymakers and financial institutions should advance financial literacy, prudent conduct, and risk reduction to build more inclusive ecosystems.
THE ROLE OF SUSTAINABILITY IN ASEAN BANKING DESICION-MAKING: A SYSTEMATIC LITERATURE REVIEW Izzalqurny, Tomy Rizky; Utami, Helianti; Cahyani, Yasintha Dwi; Rahma, Shelyra Leovita Dwi; Althof, Zahwa Aqila
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i2.813

Abstract

This study examines the growing importance of sustainability as a foundation for strategic decision-making in the ASEAN banking sector, which is characterized by regulatory, cultural, and institutional diversity. It aims to explore how Environmental, Social, and Governance (ESG) principles are understood and integrated into banking decision-making and to assess their contributions to efficiency, stability, and institutional legitimacy. Using a Systematic Literature Review (SLR) based on the PRISMA 2020 protocol, this study analyzes 22 Scopus-indexed articles published between 2019 and 2025. The findings indicate that ESG serves as a strategic framework that enhances credit quality, operational efficiency, and risk management, with governance emerging as the most influential dimension in successful sustainability integration. The effectiveness of ESG implementation is moderated by institutional and cultural contexts across ASEAN countries. This study contributes by identifying gaps in the literature and proposing a contextual ESG framework for the ASEAN banking sector, providing insights for regulators and practitioners in developing adaptive and inclusive sustainable finance policies.
DOES OWNERSHIP MODERATE THE FINANCIAL PERFORMANCE AND CSR DISCLOSURE LINKAGE? Irvan, Muhammad Alif Nur; An Nurrahmawati; Elsa Amalia
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i2.815

Abstract

This study examines the effect of financial performance on corporate social responsibility (CSR) disclosure by considering the moderating role of ownership structure, including institutional, family, foreign, and managerial ownership. The research is motivated by inconsistent empirical findings regarding the relationship between profitability and CSR disclosure in developing countries, particularly in controversial industries facing high legitimacy pressures. The sample consists of 102 firm-year observations of companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The analysis employs Random-Effects Generalized Least Squares (GLS) panel regression with a lag-1 ROA as the k-test variable. The results reveal that Return on Assets (ROA) has a positive effect on CSR disclosure, consistent with legitimacy theory, which posits that sound financial performance enhances social transparency. However, managerial ownership weakens this relationship, whereas institutional, family, and foreign ownerships do not exhibit significant moderating effects. These findings underscore the importance of ownership characteristics in influencing CSR disclosure practices and provide implications for regulators and investors in strengthening corporate accountability, particularly in firms with dominant managerial ownership.
ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) RISK RATINGS AND FIRM MARKET VALUE Handajani, Lilik; Sokarina, Ayudia; Husnan, Lalu Hamdani
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.v8i1.881

Abstract

This study aims to analyze the impact of ESG risk ratings on market performance metrics, proxied by Earnings per Share (EPS) and Tobin’s Q. Multiple regression analysis was conducted using 85 company-year observations of firms consistently included in the IDX ESG Leaders Index during the 2020–2024 period. The results indicate that firms with lower ESG risk are more highly valued by the market, as reflected in higher EPS. However, ESG risk ratings do not have a significant effect on firm market value as measured by Tobin’s Q, suggesting that investor stock valuations remain more focused on short-term financial indicators rather than long-term ESG risk management. These findings imply that ESG risk management should be aligned with the objective of sustaining strong short-term financial performance. Strong financial performance, in turn, enhances firms’ capacity to manage environmental, social, and governance risks more effectively.
FINANCIAL FORECASTING AND MACHINE LEARNING: A BIBLIOMETRIC ANALYSIS OF GLOBAL RESEARCH TRENDS Iwan Kurniawan; Nugraha Nugraha; Maya Sari
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 9 No 1 (2026): Jurnal Studi Akuntansi dan Keuangan, Juni 2026
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v9i1.839

Abstract

The rapid growth of artificial intelligence applications in finance has generated a large body of literature. However, a comprehensive overview of its intellectual structure remains limited. To address this gap, this study aims to map and analyze global research trends in financial forecasting and stock price prediction using machine learning between 2015 and 2025. Using a bibliometric approach, 197 Scopus-indexed articles were analyzed through the Bibliometrix package in R Studio following the PRISMA framework. The analysis includes publication performance, co-authorship collaboration networks, and thematic evolution. The results indicate an annual publication growth rate of 13.98% with an average of 16.16 citations per document. “Forecasting” emerges as the central research theme, closely connected with “machine learning,” “financial markets,” and “LSTM.” International collaboration accounts for 32.99%, with China, India, and the United States as the leading contributors. Thematic evolution shows a shift from traditional econometric approaches toward artificial intelligence and deep learning–based prediction models. This study contributes by providing a comprehensive intellectual map of AI-driven financial forecasting research and identifying future research directions for scholars, practitioners, and policymakers.
STRENGTHENING FIRM PERFORMANCE THROUGH ENTERPRISE RISK MANAGEMENT AND SUSTAINABILITY PERFORMANCE: EVIDENCE FROM INDONESIA Mariska Ramadana; Sellina Monica; Robby Krisyadi
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 9 No 1 (2026): Jurnal Studi Akuntansi dan Keuangan, Juni 2026
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v9i1.857

Abstract

Growing global economic uncertainty and increasing sustainability demands in developing countries, including Indonesia, require firms to integrate risk management with sustainability strategies better. This study aims to examine the effect of ERM on firm performance while accounting for sustainability performance. The study employs panel data regression on 120 non-financial companies listed on the Indonesia Stock Exchange during the period 2019–2023. The results show that both ERM and sustainability performance have a positive effect on firm performance. However, sustainability performance does not mediate the relationship between ERM and firm performance. These findings suggest that risk management and sustainability contribute to firm performance through different pathways. In practice, firms need to align risk management with sustainability strategies better, while regulators should strengthen sustainability disclosure standards.
THE MODERATING ROLE OF CEO OVERCONFIDENCE IN THE EFFECT OF GREEN INNOVATION ON FIRM VALUE Paulina Sutrisno; Elphan Agustinus Na Goppies
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 9 No 1 (2026): Jurnal Studi Akuntansi dan Keuangan, Juni 2026
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v9i1.858

Abstract

This study examines the effect of green innovation on firm value and investigates whether CEO overconfidence moderates this relationship. The sample consists of 346 non-financial firms listed on the Indonesia Stock Exchange covering the period 2019–2023, yielding 1,730 firm-year observations selected through purposive sampling. The data were analyzed using generalized least squares (GLS) to address potential heteroskedasticity and autocorrelation in the panel data. The findings reveal that green innovation has a positive and significant impact on firm value. However, CEO overconfidence does not moderate the relationship between them. The results suggest that the value-enhancing effect of green innovation is primarily driven by firm-level strategic initiatives rather than the psychological traits of top executives. The study contributes to the literature on sustainable innovation and behavioral corporate governance by providing evidence from an emerging market context.

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