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INDONESIA
Jurnal Riset Akuntansi Kontemporer
Published by Universitas Pasundan
ISSN : 20885091     EISSN : 25976826     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi Kontemporer invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Corporate governance: accounting/finance; Ethical issues in accounting and financial reporting; Corporate finance; Investments, derivatives; Banking; Capital markets in emerging economies
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 15 Documents
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Search results for , issue "Vol 17 No 2 (2025): October Edition" : 15 Documents clear
THE EFFECT OF INDEPENDENCE AND RESPONSIBILITY ON SUBORDINATE OBEDIENCE TO ENGAGE UNETHICAL BEHAVIOR: EXPERIMENTAL STUDY Lucyanda, Jurica; Pratiwi, Monica; Tahar, Amara
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.22636

Abstract

Research related to subordinate obedience to engage in unethical behavior is still limited and inconclusive because of the existence of superior pressure. Therefore, the following factors influence obedient subordinates to engage in unethical behavior. This study examines the influence of independence and responsibility on subordinates’ obedience due to pressure from superiors to engage in unethical behavior. The research method used a true experiment using a 2 x 2 factorial design between subjects. Data was analyzed using ANOVA. The results show that subordinates who lack independence and responsibility to their superiors are more likely to engage in unethical behavior. Additionally, the results show that subordinates who lack independence and responsibility in their superiors are more likely to engage in unethical behavior. This research contributes to the behavioral research literature by understanding the factors that influence unethical behavior decisions by subordinates under pressure from superiors in real-world workplace contexts.
HOW DO FINANCIAL LITERACY, RELIGIOSITY, AND MORAL SENSITIVITY INFLUENCE THE PREVENTION OF ONLINE LOAN USAGE? Putri, Dewi; Urumsah, Dekar
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.24190

Abstract

The rise of online loans has been a major concern in Indonesia’s financial technology sector, especially due to their growing influence on university students. This study investigated how financial literacy, religiosity, and moral sensitivity shaped students’ ability to resist using online loans, a vulnerable demographic increasingly targeted by digital lenders. A quantitative approach was adopted, applying the Crime Triangle from Routine Activity Theory and the GONE Theory as its theoretical framework. Data were collected from 186 respondents through purposive sampling. The results showed that all three factors significantly and positively influenced students’ resistance to borrowing online. This study was distinctive in combining psychological and moral aspects into a predictive model that had not yet been tested in the Indonesian context. The findings contribute to behavioral finance literature and provide practical guidance for policymakers, educators, and fintech regulators in minimizing students’ exposure to online lending traps.
UNDERSTANDING THE GOTRANSIT E-PAYMENT SYSTEM IN GREATER JAKARTA’S PUBLIC TRANSPORTATION: INSIGHTS FROM IDT AND UTAUT Rizkyntania, Garin; Baridwan, Zaki; Rahmanti, Virginia
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.25239

Abstract

The low adoption rate of GoTransit as a new e-payment method for KRL tickets highlights the need to understand the factors influencing users’ intention to use the system. This study aims at examining these factors by integrating the IDT and UTAUT models. An online survey was conducted with 188 respondents of GoTransit Jabodetabek users, selected using a purposive sampling method. The results showed that relative advantage, complexity, and perceived security significantly influenced the intention to use, while facilitating conditions did not. Gender was found to moderate the effect of relative advantage, but not complexity, facilitating conditions, or perceived security. Age moderated the effect of complexity, but not relative advantage, facilitating conditions, or perceived security. These findings imply that efforts to promote GoTransit adoption should focus on enhancing perceived benefits, simplifying usage, and improving security assurance, especially among different age and gender groups.
VISUALIZING SUSTAINABILITY IN ACCOUNTING: INTEGRATING PHOTOGRAPHY INTO ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) REPORTING Sugianto, Sugianto; Usman, Ernawaty; Usman, Asri; Adys, Himaya
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.25330

Abstract

Sustainability accounting has expanded beyond financial metrics to include environmental, social, and governance (ESG) dimensions. However, conventional ESG reports typically dominated by numerical indicators and textual descriptions, often fail to capture the emotional, symbolic, and cultural aspects that shape stakeholder understanding and engagement. This study aimed to explore the role of photography as both a narrative and an evidentiary tool in ESG reporting. Using a qualitative visual ethnography approach, the research analysed original photographs taken in urban and community settings to represent dynamics related to ESG, such as human–nature relationships, informal governance, and collective social actions. The images were collected through field immersion and contextual observation. Findings suggested that photography can enrich ESG reporting by adding emotional depth and ethical meaning, thereby enhancing communication and stakeholder connection. This study advocates for photography as a valid and verifiable method to support more inclusive and engaging sustainability disclosures.
GREENHOUSE GAS EMISSION AND THE SDGs: HOW ENVIRONMENTAL PERFORMANCE SHAPE CORPORATE VALUE Damas, Dading; Rahardja, Liana; Lawita, Florencia; Victoria, Nadia
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.25379

Abstract

The research problem arises from growing investor concern over the environmental risks of greenhouse gas (GHG) emissions and the long-term value of strong Sustainable Development Goals (SDGs) practices. This study examines the effect of GHG emissions and SDG practices on firm value, with environmental performance as a moderating variable. The sample includes manufacturing companies listed on the Indonesia Stock Exchange (IDX) that consistently participate in the PROPER program. using purposive sampling and multiple linear regression analysis, the findings show that GHG emissions negatively affect firm value, while sustainability practices have a positive effect. Furthermore, environmental performance strengthens both the negative effect of GHG emissions and the positive effect of SDG practices on firm value. These results emphasize the theoretical role of environmental and sustainability factors in firm valuation and provide practical implications for managers and regulators to view environmental initiatives as value drivers.
STRENGTHENING PUBLIC INTEGRITY: THE MODERATING ROLE OF ORGANIZATIONAL COMMITMENT ON DETERMINANTS OF FRAUD PREVENTION Pertiwi, Devi; Trisnaningsih, Sri; Sulistyowati, Erna
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.25830

Abstract

Fraud remains a persistent challenge in Indonesia’s public sector, requiring robust systems and ethically committed personnel. This study examines the effects of competence, internal control systems, and whistleblowing mechanisms on fraud prevention within the Inspectorate of East Java Province, with organizational commitment as a moderating variable. A quantitative design was used, collecting primary data through questionnaires from civil servants. Data were analyzed using Moderated Regression Analysis (MRA) with SmartPLS 4.0. Results show that competence and internal control systems have a positive and significant impact on fraud prevention, while the whistleblowing system has a positive but non-significant effect. Organizational commitment strengthens the influence of competence and internal control systems but weakens the effect of the whistleblowing system. These findings highlight the need to enhance personnel competence and control frameworks, and to improve whistleblowing accessibility, protection, and credibility, fostering an organizational culture that upholds integrity and effectively mitigates fraud.
MANAGEMENT ACCOUNTING PRACTICES IN MSMES: A SYSTEMATIC REVIEW OF CROSS-NATIONAL STUDIES Indriati, Lely; Pratama, Faiz; Aprilia, Citra; Nurhaliza, Iqlima; Dewi, Safina; Dumawan, Christyan; Angelia, Angelia
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.26063

Abstract

The significance of management accounting practices in enhancing the competitiveness and sustainability of micro, small, and medium enterprises (MSMEs) is widely recognised. However, previous research remained fragmented, with limited theoretical integration, methodological diversity, and cross-national perspectives, which restricted a comprehensive understanding of how these practices were studied and applied. This study systematically reviewed developments over the past decade, drawing on open-access articles published in 2015-2025, and applied the PRISMA protocol with bibliometric and thematic analysis. Three major gaps emerged: the limited examination of advanced techniques such as Strategic Management Accounting and Activity-Based Costing, the methodological dominance of single-approach quantitative studies, and the regional concentration of research. The review also highlighted emerging clusters and trends, providing guidance for more context-sensitive studies and practical insights to support MSMEs in driving sustainable economic growth.
SUSTAINABILITY AWARENESS IN INDONESIA’S OIL AND GAS SECTOR Anggraini, Gita; Hermawan, Ancella
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.26356

Abstract

PT XYZ, the largest oil and gas producer in Indonesia, demonstrates its commitment to sustainability through initiatives such as a zero-flaring target and renewable energy projects. However, its ESG Risk Rating increased from 20.7 to 26.7 (medium risk), indicating challenges in managing environmental and social aspects that may relate to internal sustainability awareness. This study evaluated the sustainability awareness of working-level employees using the levers of control framework, with a focus on belief systems and stakeholder theory. A mixed-methods approach was employed, combining quantitative data from surveys of 75 employees and qualitative insights from semi-structured interviews with management. The analysis covered understanding of sustainability concepts, belief systems implementation, and awareness of the triple bottom line dimensions. Findings showed that belief systems communication had enhanced awareness to a moderately high level, though broader and more systematic education is needed to strengthen awareness across the organization.
INTEGRATED REPORTING DISCLOSURE QUALITY: EVIDENCE FROM EMERGING ASIAN BANKING Rossa, Prisilla; Lestari, Tri
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.27935

Abstract

Integrated Reporting (IR) integrates financial and non-financial information to enhance accountability and sustainable value creation. In Emerging Asia, however, IR is mostly voluntary, which results in inconsistent and low-quality practices. This study examined the determinants of Integrated Reporting Disclosure Quality (IRDQ) across 76 publicly listed banks in Indonesia, Malaysia, India, China, Vietnam, Thailand, and the Philippines from 2020 to 2023. Using panel data regression, it assessed the effects of ESG disclosure, board independence, leverage, and firm size on IRDQ. The findings revealed that ESG disclosure had a significant positive effect on IRDQ, suggesting that greater ESG transparency enhanced disclosure quality. Conversely, board independence, leverage, and firm size were not significantly associated with IRDQ. Given the voluntary nature of IR in Emerging Asian banking, the results underscore the importance of institutionalizing ESG frameworks. This study provides policy and managerial implications for fostering credible and sustainable reporting in regional banking firms.
THE RECIPROCAL RELATIONSHIP BETWEEN PROFITABILITY AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Prastiwi, Arum; Atmini, Sari; Pusposari, Devy; Martika Sari, Yetri; Christinawati Putri, Ferica
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.29561

Abstract

The relationship between CSR disclosure and financial performance remains contentious, particularly in emerging market resource sectors. This study examined the bidirectional relationship between CSR disclosure and profitability in Indonesian oil and gas mining companies from 2012 to 2019 using panel data regression on nine listed firms, yielding 69 observations. CSR disclosure was measured using GRI-G4 indicators, while profitability was assessed through ROA, ROE, NPM, and EPS, with firm size and leverage as controls. The analysis revealed significant reciprocal relationships with contrasting patterns. ROA and NPM showed negative bidirectional relationships with CSR disclosure, suggesting trade-offs between operational efficiency and social transparency. Conversely, ROE and EPS demonstrated positive reciprocal relationships, indicating CSR alignment with shareholder returns. These findings suggest companies should view CSR as a strategic investment, while regulators need stronger frameworks to promote synergy between financial sustainability and responsible disclosure.

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