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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 190 Documents
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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.
A BIBLIOMETRIC ANALYSIS OF COMPETENCE, PROFESSIONAL SKEPTICISM, AND DIGITAL FORENSICS IN INVESTIGATIVE AUDIT QUALITY Ramadhan, Muhamad Dias; Sukmadilaga, Citra; Mubarrok, Ahmad
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.v17i2.30663

Abstract

The increasing complexity of financial fraud and corporate misconduct has heightened the demand for high-quality investigative audits. Achieving such quality, however, remains challenging, as it requires auditor competence, professional skepticism, and the effective use of digital forensic tools. This study aims at examining how these dimensions are reflected in the academic discourse on investigative audit quality. A bibliometric analysis was conducted using 66 documents indexed in Scopus between 2015 and 2025, mapping global publication trends, thematic clusters, and scholarly collaborations. The results indicate a significant rise in research after 2020, dominated by Business and Accounting, with growing contributions from Computer Science. Four thematic clusters emerged: audit quality and skepticism, fraud detection and competence, digitalization and forensic technology, and ethics and governance. These findings reveal research gaps, particularly in the combined study of skepticism and forensic technology, and emphasize the need for curriculum redesign, professional training, and adaptive regulation.
BETWEEN JUSTICE AND COMPLEXITY: UNVEILING TAX MORALE IN PEKANBARU Fionasari, Dwi; Suci, Rama; Putri, Annie; Iznillah, Muhammad Luthfi
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.v17i2.31444

Abstract

Taxation is a critical foundation for sustainable national growth, with tax morale serving as a key determinant of voluntary compliance. This study focuses on understanding tax morale by examining the effects of tax burden, system complexity, and tax justice. Primary data were collected from 100 Micro, Small, and Medium Enterprises (MSMEs) through an e-questionnaire using purposive sampling and analyzed with SEM-PLS. The findings reveal that perceived tax fairness exerts a positive and significant influence on tax morale, while system complexity has a significant negative effect. In contrast, tax burden shows no significant impact. These results highlight that fairness and simplicity in the tax system shape taxpayer attitudes more strongly than nominal tax levels. The study suggests that tax administrators should streamline procedures, ensure a fair distribution of tax burdens, and build a tax structure that is more transparent and just.
BEYOND THE EFFICIENT MARKET HYPOTHESIS: A CONCEPTUAL INQUIRY INTO CALENDAR ANOMALIES Shehryar, Muhammad; Mardoni, Yosi; Anser, Muhammad
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.v17i2.32540

Abstract

Calendar anomalies, including the day-of-the-week effect, week-of-the-month effect, and January effect, persistently contest the efficient market hypothesis (EMH), which asserts that asset prices completely incorporate available information. This study reviews previous research to explore why these predictable patterns persist despite technological progress and market transparency. By combining perspectives from EMH, behavioral finance, and the adaptive market hypothesis (AMH), the study explains the temporal variability of these anomalies across different market contexts. Results demonstrate that investor sentiment, cognitive biases, and socio-cultural influences largely contribute to their persistence. The discourse encompasses practical implications for investment strategy, portfolio management, and regulatory surveillance, particularly highlighting Shariah-compliant and emerging markets where anomalies may display unique attributes. Investors, mutual funds, and brokers can gain benefit through generating higher returns.
FACTORS INFLUENCING THE INTEGRITY OF FINANCIAL STATEMENTS Irianto, Bambang; Suyono, Eko; Imeri, Amir
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.v17i2.32712

Abstract

The conflicting findings on factors affecting the integrity of financial reports from previous studies served as the main problem of this study. Therefore, it aims at examining the impact of corporate governance mechanisms (i.e., institutional ownership, managerial ownership, independent commissioners, and audit committee), auditor industry specialist, and firm size on the integrity of financial statements, with COVID-19 as a control variable. Using purposive sampling and selecting a total of 74 manufacturing companies (i.e., 518 observations over seven years from 2018 to 2024), the findings showed that institutional ownership, managerial ownership, independent commissioners, and COVID-19 did not influence the integrity of financial statements. On the other hand, the auditor industry specialist, the audit committee, and firm size had a favorable impact on the integrity of financial statements. The practical implication of these findings was that company management should prioritize the use of industry-specialized auditors and enhance the role of the audit committee in overseeing financial reporting.
DOES IFRS S1/S2 ENHANCE ESG DISCLOSURE QUALITYAND INVESTOR CONFIDENCE? A CONCEPTUAL SYNTHESIS Okoye, Peter; Fahmi, Fadzlina Mohd; Ali, Mazurina Mohd
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.v17i2.33590

Abstract

Weak comparability, limited credibility, and low decision-usefulness of ESG disclosures continue to undermine investor confidence despite rapid global growth in sustainability reporting. As IFRS S1 and IFRS S2 become the emerging global baseline for sustainability standards, there remains limited conceptual understanding of how these standards can enhance ESG reporting quality and market trust. This study conducts a systematic conceptual synthesis of 44 peer-reviewed articles (2021–July 2025) using SPAR-4-SLR and PRISMA frameworks to explain the mechanisms through which IFRS S1/S2 adoption improves ESG quality. The review shows that comparability, readability, and assurance serve as key channels to strengthen completeness, interpretive clarity, and credibility of sustainability reports, thereby increasing investor confidence. A mechanism-based model and four propositions are developed, highlighting contextual influences such as regulatory enforcement and industry sensitivity, and offering a structured agenda for future empirical research.

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