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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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BIODIVERSITY DISCLOSURE IN FINANCIAL ACCOUNTING: A BIBLIOMETRIC OVERVIEW Arum Kusumaningdyah Adiati; Isnayni Sabila
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.v9i1.876

Abstract

This study was conducted due to the limited number of comprehensive studies on biodiversity disclosure in financial accounting. In fact, this issue is becoming increasingly relevant to sustainability and investor decision-making. This research aims to identify trends, contributions, and gaps in the literature on biodiversity disclosure. The novelty of this study lies in the integration of bibliometric analysis with the identification of conceptual and geographical gaps. The method used a bibliometric analysis of relevant studies indexed in the Scopus database from 2011 to 2025. The analysis was facilitated by RStudio (Biblioshiny). The results indicated an increase in publications after 2020 and a dominance of developed nations, whilst developing countries such as Indonesia remain under-represented. This study contributes by identifying directions for future research, including the development of standardised and integrated biodiversity accounting models, and recommends strengthening disclosure standards in corporate reporting practices.
BLOCKCHAIN TECHNOLOGY AND SUSTAINABLE PERFORMANCE: THE ROLE OF MANAGEMENT ACCOUNTING SYSTEMS AND DIGITAL TRANSFORMATION IN ASEAN-6 Muhammad Rizal Satria; Mubassiran Mubassiran
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.v9i1.888

Abstract

Despite the increasing adoption of blockchain technology in organizations, empirical research elucidating the role of blockchain technology in enhancing sustainable performance is currently scant, especially within the context of emerging economies. This investigation seeks to analyze the structural frameworks through which blockchain technology impacts sustainable performance will be analyzed by exploring the mediating function of management accounting systems alongside the moderating influence of digital transformation in ASEAN-6 firms. Data were collected from 230 managerial and accounting professionals in digital-intensive firms across six ASEAN countries using a structured questionnaire. The proposed hypotheses were tested using partial least squares structural equation modeling (PLS-SEM) with mediation and moderation analysis. The results show that blockchain technology significantly enhances sustainable performance through management accounting systems, indicating a significant partial mediation effect. However, digital transformation does not substantially influence the correlation between management accounting systems and sustainable performance. These findings contribute to the literature by validating a moderated mediation framework linking blockchain technology, management accounting frameworks, and sustainable organizational performance in a multi-country ASEAN context. Practically, the results suggest that organizations should complement blockchain adoption with strong management accounting systems to effectively leverage blockchain-generated information for sustainability-oriented decision-making.
FINANCIAL PERFORMANCE UNDER SHARIA CONSTRAINTS: THE ROLE OF GOVERNANCE AND SUSTAINABILITY IN ENERGY FIRMS Achmad Soediro; Renisya Kusnadi; Ahmad Ridzki Pratama
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.v9i1.892

Abstract

This study investigated how capital structure, green accounting, and Islamic Corporate Governance (ICG) influenced the financial performance of Sharia-compliant energy firms, with Corporate Social Responsibility (CSR) disclosure acting as a moderating mechanism. This research addressed the limited empirical integration of financial, environmental, and governance dimensions within Sharia-based performance frameworks, particularly in emerging markets. Grounded in Islamic Worldview and Sharia Enterprise Theory, this study conceptualized financial performance as a multidimensional outcome shaped by ethical governance and sustainability accountability. Using secondary data from 19 firms listed on the Indonesian Sharia Stock Index (ISSI) from 2020–2024, moderated regression analysis revealed that capital structure efficiency, green accounting practices, and ICG significantly enhanced the financial performance. The CSR disclosure further strengthened these relationships by reinforcing transparency and stakeholder trust. These findings extend Sharia Enterprise Theory by demonstrating how sustainability disclosure operationalizes Islamic accountability into measurable financial outcomes. The study offers an integrated empirical framework linking Islamic governance, sustainability practices, and firm performance, providing implications for regulators and managers seeking to strengthen the Sharia-compliant sustainability governance.
CLIMATE CHANGE DISCLOSURE AND FINANCIAL PERFORMANCE: EVIDENCE FROM INDONESIA’S PALM OIL INDUSTRY Sugeng Riadi; Nanda Purwati; Mior Faizmie Yusof Za’Ba
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.v9i1.897

Abstract

This study explores how climate change disclosures affect financial outcomes for palm oil firms in Indonesia. Drawing on secondary data from annual and sustainability reports of 23 listed companies over 2019-2023, we applied generalized least squares regression-both linear and quadratic (non-linear)-along with classical assumption tests. The findings reveal a significant linear link between climate change disclosure (CCD) and sales growth. However, CCD showed no meaningful impact on ROA or ROS in either model. These results suggest that such disclosures can build stakeholder trust and shape positive market perceptions, fueling sales growth-though they haven't yet translated to short-term profitability gains
BEHAVIORAL FINANCE IN THE INDONESIAN MSME SECTOR: A SYSTEMATIC LITERATURE REVIEW Komang Agus Rudi Indra Laksmana
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.v9i1.901

Abstract

This study examines behavioral finance in the Indonesian MSME sector, evaluated using a PRISMA 2020-based SLR. 1,847 articles identified from Web of Science, Google Scholar, ProQuest, SINTA/Garuda, Scopus, and other scientific research sources. 42 peer-reviewed publications satisfied the standards for MMAT and CASP. The review identifies four dominant behavioral finance constructs in the Indonesian MSME sector: overconfidence bias, loss aversion, mental accounting, and herd behavior. These cognitive biases significantly influence financial decision-making, resulting in suboptimal capital allocation, limited adoption of formal financial instruments, and constrained business growth. Digital financial literacy and Islamic financial values operate as contextual moderators unique to the Indonesian setting. This review makes a threefold contribution: it provides the first PRISMA-compliant synthesis of the Indonesian MSME behavioral finance literature (2019–2024); proposes an integrative conceptual framework combining prospect theory, bounded rationality Theora, and social capital theory; and formulates a geographically and methodologically diversified research agenda for future empirical inquiry.
CYBER SECURITY DISCLOSURE: THE ROLE OF STAKEHOLDER PRESSURE AND GOVERNANCE QUALITY Muhammad Fadhly Rizky Octavio; Noorfaiz Athallah Koeswandana
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.v9i1.902

Abstract

This study explores how customer pressure, public digital pressure, and the quality of corporate governance influence cybersecurity disclosure in Indonesia’s banking sector. Using a quantitative panel data design, this study analyzed 115 observations by banks listed on the Indonesia Stock Exchange over 2020–2024. Cybersecurity disclosure was measured using word frequency analysis by Voyant Tools, while customer pressure was proxied by total customer deposits, public digital pressure by Google Trends scores, and corporate governance quality by the LSEG Management Score. Panel data regression by robustness checks through lagged regression and Propensity Score Matching were employed. Outcomes confirm that CP, PDP, and CGS each positively and significantly influence CSD. Differences in disclosure among state-owned and non-state-owned banks were also identified. Overall, the outcomes extend legitimacy theory to cybersecurity disclosure in emerging-market banking and support the use of Google Trends as a practical proxy for public digital pressure.
ASSESSING ESG MATERIALITY THROUGH SUSTAINABILITY REPORT AND STAKEHOLDERS’ PERCEPTIONS Dhevita Aufa Athary Vatsala; Tubagus Muhamad Yusuf Khudri
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.v9i1.907

Abstract

This study aims to evaluate ESG materiality based on sustainability report disclosures and external stakeholder perceptions in a regional development bank. A qualitative case study approach was employed using content analysis and thematic analysis supported by NVivo software. The data were collected from the bank’s sustainability report, interviews, and questionnaires involving external stakeholders. The findings indicated that both the organization and stakeholders placed greater emphasis on social and governance issues than on environmental topics. Most ESG material topics showed relatively consistent priorities between the two perspectives, although differences remained for several topics. Overall, the findings suggest that the bank’s ESG disclosures generally reflect stakeholder priorities, while several areas require further strengthening to improve alignment with stakeholder expectations.
ASSESSING FISCAL EFFICIENCY IN INDONESIAN REGIONAL GOVERNMENT FINANCIAL MANAGEMENT: A SLACK-BASED MEASURE AND MALMQUIST INDEX APPROACH Hans Victor Sitepu; Israfil Munawarah; Natanael Waraney Gerald  Massie
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.v9i1.910

Abstract

This study evaluates the fiscal efficiency of regional financial management in Indonesia during 2013–2023 and provides evidence to inform policy reform. Using panel data from 133 regencies/ municipalities in four populous provinces, this study applies output-oriented Data Envelopment Analysis (DEA) with Slack-Based Measure (SBM) and Malmquist Index models to measure static and dynamic fiscal efficiency. The findings show North Sumatra as the highest fiscal efficiency despite having the smallest average budgets, while West Java leads the fiscal performance frontier. The study calls for stronger central and provincial regulatory frameworks to improve spending allocation, absorption, and overall regional fiscal efficiency. It also contributes to the decentralization literature by offering evidence-based insights for adaptive and sustainable regional governance.

Page 17 of 17 | Total Record : 168

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