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Global Financial Accounting Journal
Published by Universitas Internasional Batam
ISSN : -     EISSN : 2655836X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Global Financial Accounting Journal is a journal of research in accounting and finance which is published by Departement of Acounting, Batam International University regularly. This journal is published twice a year. The publication of this journal is intended to publish writings in accounting and finance that have contributed to the development of science, profession and accounting practice in Indonesia and International. The field study of this journal are accounting & finance, management accounting, auditing, taxation, accounting information systems and capital markets. Global Financial Accounting Journal contributing to accounting and financial insight academics, practitioners, researchers, students, and others who is interested with the development of profession and accounting practices in Indonesia. Global Financial Accounting Journal receives writing from various writers.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 9 No. 2 (2025)" : 5 Documents clear
The Impact of Digital Transformation on ESG Performance: The Moderating Role of Green Innovation Serly; Selvia; Wati, Erna
Global Financial Accounting Journal Vol. 9 No. 2 (2025)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v9i2.11085

Abstract

This study examines the impact of digital transformation on ESG performance, with green innovation as a moderating variable, focusing on manufacturing companies in Indonesia. Digital transformation is considered a strategic initiative that not only enhances operational efficiency but also supports environmental sustainability and social responsibility. Using a quantitative approach, the study analyzes secondary data from annual reports of manufacturing companies listed on the Indonesia Stock Exchange. The results indicate that digital transformation has a positive and significant impact on ESG performance, and green innovation has been shown to strengthen this effect. These findings suggest that adopting digital technologies can enhance a company’s competitiveness by improving its sustainability performance. The study highlights the importance of integrating digital strategies with environmental goals to strengthen long-term business value. Companies are encouraged to adopt digital tools not only for efficiency but also as part of their commitment to sustainable development. The findings also open avenues for further research opportunities, particularly in exploring other mediating or moderating variables, combining several industries or employing mixed methods—such as interviews or case studies which could provide deeper insights into how digital transformation and green innovation are practiced in the field.
Insurance Literacy Among Gen Z Women: Financial Literacy and Education Level as Mediating Variables Latif, Abdul; Apriani, Erna; Hartati, Nani; Afandi, Dian Rachmawati
Global Financial Accounting Journal Vol. 9 No. 2 (2025)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v9i2.11283

Abstract

Gen Z, as the demographic bonus generation, certainly has an important role to play. The number of independent women today can rival the number of male workers, making women a benchmark for economic growth. From this phenomenon, Gen Z women in Indonesia's journey towards a golden Indonesia in 2045 must understand and use insurance products for long-term protection. Based on this background, this study aims to examine several aspects: first, the direct role of financial literacy on insurance literacy; second, the direct Influence of financial literacy on Education level; third, the direct impact of Education level on insurance literacy; and fourth, the mediating role of Education level in the indirect relationship between financial literacy and insurance literacy. The research method employs a quantitative causal approach, with a sample of Gen Z women in Bekasi Regency using purposive sampling with 100 respondents. Data analysis techniques utilize SEM PLS (Structural Equation Modeling – Partial Least Squares) with the SmartPLS statistical tool. The results of the study found that financial literacy and Education level directly and significantly Influence insurance literacy. In contrast, financial literacy directly and significantly influences Education level, and Education level mediates the relationship between financial literacy and insurance literacy
Between Legal Mandate and Political Bargaining: How Pokok Pikiran Fund Is Understood in Aceh’s Budgeting Process Farhana, Intan; Biizni Putri Bengi
Global Financial Accounting Journal Vol. 9 No. 2 (2025)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v9i2.11322

Abstract

This study investigates how Pokok Pikiran (pokir) fund, Indonesia’s aspiration fund scheme, is understood and practised in Aceh’s provincial budgeting process. Adopting an interpretive qualitative case study, the research draws on semi-structured interviews with members of parliament, executive budget officials, and civil society actors, complemented by analysis of media reports. The data were thematically coded to capture how different stakeholders justify, contest, and negotiate the role of pokir. The findings show that pokir is narrated in multiple and sometimes contradictory ways: as a legal mandate, as a channel for representing community aspirations, and as a bargaining instrument embedded in budget politics. While defended as a mechanism of responsiveness, its implementation often results in project personalisation, delays, and blurred boundaries between legislative and executive responsibilities. This study argues discretionary allocations such as pokir should not be seen simply as indication of weak governance. Rather, they reflect the fragility of accountability infrastructures, where limited transparency, weak monitoring, and institutionalised political practices allow the continued contestation of the scheme to persist. Addressing pokir therefore requires strengthening the broader accountability system. this research highlights the need for reforms that not only enhance monitoring and transparency, but also address the informal bargaining practices that shape allocations such as pokir.. For academics, this study contributes to public sector accounting by budgeting operates as a social practice where narratives of responsibility are performed and strategically used in political bargaining.
Environmental, Social and Governance Disclosure Impacts on Earnings Management in Indonesia Itan, Iskandar; Nazara, Eka Prasetya; Karjantoro, Handoko
Global Financial Accounting Journal Vol. 9 No. 2 (2025)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v9i2.11345

Abstract

Purpose - This study aims to analyze the impact of Environmental, Social, and Governance (ESG) disclosure on earnings management practices among companies listed on the Indonesia Stock Exchange (IDX). It explores how ESG transparency influences corporate financial reporting behavior. Research Method - This study uses data from Thomson Reuters, covering 86 IDX-listed companies that disclosed ESG information during the 2019-2023 period. Findings - It revealed that ESG disclosure in the environmental and social dimensions is found to reduce earnings management practices, while governance disclosure shows no significant effect. Companies with higher revenue levels are more effective in leveraging ESG disclosure to enhance transparency. Implication - This study offers a novel contribution by examining the influence of ESG disclosure on earnings management in Indonesia, while also considering company revenue levels as a comparative factor. The findings hold important policy and practical implications, especially for regulators and corporate management, in understanding the broader impact of ESG practices on the integrity of financial reporting.
The Role of Service Quality and it Readiness in Tax System Adoption Dewi, Sari; Anderson; Halim, Joice; Yopie, Santi; Santoso, Erizal Wibisono
Global Financial Accounting Journal Vol. 9 No. 2 (2025)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v9i2.11369

Abstract

Purpose – This study investigates the influence of tax service quality, taxpayer information technology readiness, and perceived ease of use on the implementation of the online tax system in Indonesia. The research seeks to address how these factors drive individual taxpayers’ adoption of the online system, which is crucial for enhancing tax compliance and government revenue collection. Research Method – The study employs a quantitative research design using primary data collected through surveys. Data were analyzed with SmartPLS 3.0 to test the relationships between tax service quality, information technology readiness, perceived ease of use, and online tax system implementation. Findings – The results show that tax service quality and taxpayer technology readiness have a positive and significant effect on the use of the online tax system. However, perceived ease of use does not significantly affect its adoption. This indicates that while taxpayers value service quality and their own technological readiness, usability alone does not strongly determine system usage. Implication – The findings highlight the need for policy initiatives to improve taxpayers’ digital literacy, provide intensive training and public education, and enhance the design of user-friendly tax platforms. By strengthening service quality and supporting technological readiness, tax authorities can increase taxpayer participation in the online system, ultimately boosting tax compliance and national revenue in Indonesia.

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