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Studi Akuntansi dan Keuangan Indonesia (SAKI)
Published by Prasetiya Mulya Publishing
ISSN : -     EISSN : 26546221     DOI : 10.21632/saki
Core Subject : Economy,
Economics, Econometrics & Finance
SAKI aims to publish articles in the field of accounting and finance that provide a significant contribution to the development of accounting practices and the accounting profession in Indonesia and the Asian region. SAKI provides insights into the field of accounting and finance for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and the accounting professions.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 96 Documents
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Tradisi Nyumbang: Implementasi Sosial Sustainability Nanik Lestari; Falikhatun Falikhatun
Studi Akuntansi dan Keuangan Indonesia Vol 8 No 2 (2025): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.8.2.112-128

Abstract

This study examines the implementation of social sustainability principles through the Nyumbang tradition across various communities in Indonesia. It aims to explore how this local wisdom realizes social cohesion, inclusion, and welfare; analyze the underlying values and accountability mechanisms; and understand its contribution to contemporary social sustainability discourse. Using a phenomenological approach, data was collected through in-depth interviews with eleven informants from diverse ethnic and cultural backgrounds. The findings reveal that the Nyumbang tradition functions as an adaptive social system, playing a strategic role as a mechanism for resource redistribution, a binder of community cohesion, and a cultivator of social capital based on reciprocity, mutual cooperation, and trust. The practice also demonstrates flexibility in adapting to social changes, such as the shift in contribution forms from goods to money, without losing its essence of solidarity. The implications of this study affirm the importance of integrating local wisdom into sustainable social development frameworks. A limitation lies in the incomplete coverage of ethnic diversity, suggesting the need for further research with a broader comparative approach.
Peran Profesi Akuntan dalam Meningkatkan Ketahanan Keuangan di Era Vuca Zahra, Bilqist Nabila; Yuhertiana, Indrawati
Studi Akuntansi dan Keuangan Indonesia Vol 8 No 1 (2025): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.8.1.30-39

Abstract

This study aims to analyze the development of publications, trends, and dynamics related to the topic of the Accounting Profession and Financial Resilience in the VUCA Era (Volatility, Uncertainty, Complexity, Ambiguity) from 2020 to 2024, as well as to identify scientific articles with the highest number of publications on this topic. The data was collected using the Publish or Perish application with Google Scholar as the database. The implemented criteria included article titles, abstracts, and keywords within the time frame of 2020–2024. The search process resulted in 200 articles, which were further analyzed using VOSviewer software, yielding 85 articles relevant to the topic of the Accounting Profession and Financial Resilience in the VUCA Era. Subsequently, through variable selection in VOSviewer, 24 variables were identified as being associated with the accounting profession and its role in financial resilience in the VUCA era.
The Effects of Family Ownership and Good Corporate Governance on Related Party Transactions Tanaya Tanaya; Maretta Ariefania
Studi Akuntansi dan Keuangan Indonesia Vol 8 No 2 (2025): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.8.2.129-155

Abstract

This study investigates the impact of family ownership, independent commissioners, and ultimate beneficiary ownership (UBO) disclosure on non-business-related party transactions (RPTs) in Indonesian publicly listed firms. Using a sample of 351 firms from the Indonesian Stock Exchange between 2017 and 2022, we find that family-owned firms engage more extensively in non-business RPTs, suggesting potential expropriation risks. The presence of independent commissioners is found to be not significant in mitigating the non-business RPTs whilst UBO disclosure evidently mitigates such transactions, highlighting the governance role of transparency. Additionally, we explore whether economic crises—proxied by the COVID-19 pandemic—increase non-business RPTs. Our analysis reveals a decrease in significance related to the pandemic on the use of non-business RPTs by family-owned businesses through subsample tests. These findings contribute to the literature on corporate governance and RPTs, particularly in emerging markets with concentrated ownership structures.
Female Executives and Leverage of Public Companies in Indonesia : Does Age Matter? Christie, Florencia; Hermanto, Florentina Elena; Kosasih, Valerie Angela; Chandera, Yane; Suthiono, Henry
Studi Akuntansi dan Keuangan Indonesia Vol 8 No 1 (2025): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.8.1.40-60

Abstract

The study aims to examine the effect of the proportion of women in the board of directors on the debt level of publicly listed companies in Indonesia, as measured by the debt-equity ratio (DER). Additionally, this research seeks to determine whether the age of female directors strengthens or weakens the established relationship between female directors and company DER. The study employs a multiple regression method with a sample of 64 publicly listed companies on the Indonesian Stock Exchange during the years 2019-2023. Findings reveal that the presence of women on the board of directors has a significant negative relationship with company DER, indicating that a higher number of female directors may decrease company DER. Furthermore, findings also show that age strengthens the aforementioned negative relationship, although with a lower significance level of 10%. Thus concluding that female and senior directors reduce a company’s tendency to take on debt, due to their risk averse nature.
Key Audit Matters: Atribut Kantor Akuntan Publik, Keterbacaan, dan Reaksi Investor Kurniawansyah, Deddy; Iswajuni, Iswajuni; Iftitah, Nawa
Studi Akuntansi dan Keuangan Indonesia Vol 9 No 1 (2026): Studi Akuntansi dan Keuangan Indonesia (SAKI) - In Progress
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.9.1.1-23

Abstract

This study aimed to examine the effect of the Big four accounting firms, audit fees, and audit partner gender on the readability of Key Audit Matters (KAM) and its impact on investor reactions in Indonesian companies. The population of this study is all companies listed on the Indonesia Stock Exchange (IDX) period 2022-2024. The sample was selected using a census method with a total of 1,894 observations. Data analysis techniques used multiple regression with the help of SmartPLS. This study found that the involvement of the Big four accounting firms, audit fees, and audit partner gender had no effect on the readability of KAM. Investors in Indonesia reacted positively to the easy-to-read KAM. This study showed a significant contribution to agency and signaling theory as an important form of information quality that can minimize information asymmetry problems with the presentation of well-readable KAM. For investors, it can improve their understanding of accounting practices, reporting practices, and corporate governance issues that impact decision making. For regulators, it can be a strategy to formulate policies that can improve the value of auditor report communications in Indonesia.
Pengaruh Profitabilitas, Likuiditas, dan Risiko Kredit terhadap Struktur Modal Bank ASEAN-6 dengan Moderasi COVID-19 Hansel Imanuel Harsono; Devina Aliya Dewantoro; Ngurah Gusti Putu Sugiarta
Studi Akuntansi dan Keuangan Indonesia Vol 9 No 1 (2026): Studi Akuntansi dan Keuangan Indonesia (SAKI) - In Progress
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study investigates the effect of profitability, liquidity, and credit risk on commercial banks' capital structure in ASEAN-6 countries, while considering the moderating role of the COVID-19 pandemic. Using a balanced panel dataset comprising 615 observations from 109 commercial banks across six ASEAN countries over the 2018–2023 period, the analysis employs a multiple regression and moderated regression analysis. External control variables include bank size, asset growth, inflation, and GDP growth. The results reveal that credit risk and liquidity have a significant negative effect on capital structure. In contrast, profitability, the direct impact of the COVID-19 pandemic, and its interaction with the key determinants do not exhibit statistically significant effects. These findings support the Pecking Order Theory, indicating that banks with higher liquidity tend to maintain a more conservative capital structure by reducing their reliance on external debt. This is particularly evident as increases in the Loan to Deposit Ratio diminish liquidity, thus influencing the banks' capital decisions.

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