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SALAM FADILLAH ALZAH
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INDONESIA
JURNAL AKUNTANSI
Published by INSTITUT BISNIS DAN INFORMATIKA KWIK KIAN GIE
ISSN : 20897219     EISSN : 24774782     DOI : 10.46806
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi berfokus pada penelitian yang berkaitan dengan akuntansi dan keuangan yang relevan dengan pengembangan teori dan praktik akuntansi di Indonesia. Jurnal Akuntansi mencakup berbagai pendekatan penelitian, yaitu: metode kuantitatif dan kualitatif. Fokus Jurnal Akuntansi memiliki beberapa tema, topik, dan aspek akuntansi, seperti: 1. Akuntansi Keuangan; 2. Perpajakan; 3. Auditing; 4. Akuntansi Manajemen.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 154 Documents
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The Influence of Sustainability Reporting and Risk Management on the Profitability of Publicly Listed Banks Janice, Laurensia; Handoko, Jesica
Jurnal Akuntansi Vol 14 No 2 (2025): Agustus 2025 - Januari 2026
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v14i2.1495

Abstract

This study examines the influence of sustainability reporting and risk management on the profitability of Indonesian publicly listed banks on the Indonesia Stock Exchange (IDX) during 2019 to 2023. The study evaluates the causal relationship between dependent variable, which is the profitability (measured by ROA and ROE) and independent variables, including sustainability reporting disclosure and CAR, NPL, and LDR. This study also uses control variables, such as leverage (DER), bank size, and COVID-19 period. By exploring whether banks' commitment to sustainability reporting and effective risk management practices contribute to their profitability, the study provides valuable insights for stakeholders, policymakers, and investors seeking to improve corporate performance. The research data are analyzed using descriptive statistics and panel regression with SPSS. Through purposive sampling, 70 banking companies were selected. The findings reveal that sustainability reporting does not significantly impact the profitability of Indonesian publicly listed banks. While risk management was measured with three proxies, with NPL having a significant impact, CAR and LDR showed mixed findings with significance and nonsignificance on profitability. Additionally, bank size and the COVID-19 period which serve as control variables significantly influenced the relationship between the independent and dependent variables.
Akuntan Manajemen sebagai Mitra Bisnis: Dampak Digitalisasi dan Keberlanjutan dalam Transformasi Peran Dwinanda, Rizky Ridho; Utama, Anak Agung Gde Satia
Jurnal Akuntansi Vol 14 No 2 (2025): Agustus 2025 - Januari 2026
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v14i2.1499

Abstract

This study explores management accountants' evolving role and professional identity, focusing on the shift from traditional cost controllers to strategic business partners. Through a bibliometric analysis and systematic literature review (SLR), the study synthesizes findings highlighting the impact of digital transformation, including cloud-based ERP systems, AI, and business intelligence (BI), on the competencies and practices of management accountants. The analysis reveals that while digital tools enable increased participation in data-driven decision-making and sustainability efforts, challenges remain in overcoming traditional practices, cultural constraints, and the need for new skill sets. The findings also highlight management accountants' barriers to integrating sustainability into their roles. Despite these challenges, the study contributes to the literature by offering new insights into the professional identity transformation and providing practical guidance for organizations in facilitating this transition. The study further emphasizes the importance of enhancing education and training to equip management accountants with the necessary competencies for future roles. Future research is encouraged to address the gaps in technology adoption and organizational culture that hinder the full realization of this professional evolution.
Akuntabilitas Dana Lingkungan Hidup Indonesia: Studi Kasus pada Program Dana Bergulir Sektor Kehutanan Mais, Rimi Gusliana; Baya, Hindar
Jurnal Akuntansi Vol 14 No 2 (2025): Agustus 2025 - Januari 2026
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v14i2.1523

Abstract

This study examines accountability mechanisms within the Indonesian Environment Fund (IEF) using a qualitative case study approach. It analyzes institutional practices, financial governance structures, and key challenges in managing environmental funds, with particular emphasis on the revolving fund program for forestry enterprises. The findings indicate that IEF demonstrates strong institutional commitment to accountability through the internalization of “ECO CARES” values, supported by a multi-tiered governance framework that includes the Internal Audit Unit, Supervisory Board, Audit Committee, and oversight from the Directorate General of Treasury, complemented by layered audits and disclosure mechanisms. Despite these strengths, several limitations persist. Fragmented information systems, semi-manual processes, slow digitalization, and persistent non-performing loans hinder transparency, real-time monitoring, and effective fund management. Addressing these issues requires integrated digital systems, enhanced credit risk management, capacity building, and strengthened internal and external oversight, particularly through empowering the Internal Audit Unit (SPI). The study contributes to the discourse on climate finance accountability in the public sector and offers policy insights for strengthening environmental fund governance under the Public Service Agency (PSA) model, with particular relevance for developing countries such as Indonesia.
Analisis Kemampuan Manajemen Laba Memediasi Pengaruh Profitabilitas dan Leverage terhadap Nilai Perusahaan Simorangkir, Melyanti; Suhartono, Sugi
Jurnal Akuntansi Vol 14 No 2 (2025): Agustus 2025 - Januari 2026
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v14i2.1588

Abstract

This research examines the impact of profitability and leverage on firm value, with earnings management serving as a mediating variable. Grounded in agency and signaling theories, the study employs secondary data from 44 non-cyclical consumer sector firms listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The findings reveal that both profitability and leverage exert a direct, positive, and significant influence on firm value. Furthermore, profitability is found to significantly affect earnings management. However, the results indicate that earnings management does not play a significant mediating role in the relationship between profitability or leverage and firm value.

Page 16 of 16 | Total Record : 154

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