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Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Published by Universitas Mohammad Husni Thamrin
ISSN : 27163911     EISSN : 27210472     DOI : 10.37012
Core Subject : Economy,
Economics, Econometrics & Finance
Covering of original research on Economic Management and Accounting studies using an interdisciplinary perspective.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 429 Documents
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The Role of Artificial Intelligence in Enhancing Accounting Process Efficiency and Financial Reporting Quality: A Systematic Literature Review Marisa Christy Neno
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i1.3593

Abstract

Advances in digital technology are driving the transformation of accounting practices through the use of Artificial Intelligence (AI), which can improve the efficiency of accounting processes and the quality of financial reporting. This study aims to analyse the role of AI in improving the efficiency of accounting processes and the quality of financial reporting, based on the findings of previous research. The study employed a Systematic Literature Review (SLR) method with a qualitative approach, involving a search for academic articles in the Google Scholar, Scopus and ScienceDirect databases. Literature selection was carried out based on inclusion and exclusion criteria in accordance with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines, and the findings were subsequently analysed using thematic analysis techniques. Research findings indicate that the implementation of AI plays a role in automating various accounting processes, speeding up data processing, reducing human error, and improving productivity and operational efficiency. Furthermore, AI is capable of enhancing the quality of financial reporting by providing information that is more accurate, relevant, reliable, timely and transparent, whilst also supporting the early detection of errors and indications of fraud. The implementation of AI still faces challenges in the form of data security, system integration, staff competence, implementation costs, as well as ethical and regulatory considerations. Therefore, organisations need to strengthen their technological readiness, enhance staff competence, and implement sound data governance so that the use of AI can deliver optimal benefits in accounting and financial reporting practices.
The Evolution of Environmental, Social, and Governance (ESG) Disclosure in Corporate Accounting and Reporting Practices Marisa Christy Neno; Maria Regina Sofie Daneswari
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i1.3594

Abstract

Developments in sustainability issues are prompting companies to integrate Environmental, Social, and Governance (ESG) aspects into their accounting and reporting practices as a means of enhancing transparency, accountability, and responsibility towards stakeholders. This study aims to analyse developments in ESG disclosure within corporate accounting and reporting practices using a Systematic Literature Review (SLR) approach. The study employs a qualitative method, examining academic articles sourced from the Google Scholar database. Literature selection was conducted in accordance with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines, followed by content analysis and validation through source triangulation. Research findings indicate that ESG disclosure has driven a shift in accounting practices from a shareholder-centric to a stakeholder-centric approach, improved the quality of reporting through transparency, credibility and the relevance of information, and strengthened the confidence of investors and stakeholders. On the other hand, the implementation of ESG still faces challenges in the form of regulatory fragmentation, differences in reporting standards, limitations in human resource capabilities, and technological readiness. Therefore, regulatory harmonisation, the strengthening of ESG reporting standards, and the enhancement of human resource capacity and the utilisation of digital technology are required to support a more effective and sustainable implementation of ESG.
The Impact of Auditor Rotation on Financial Statement Quality in the Manufacturing Sector Marisa Christy Neno
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i1.3600

Abstract

Auditor independence is a critical factor in maintaining the credibility of financial statements, prompting the Indonesian government to implement an auditor rotation policy through Minister of Finance Regulation No. 17/PMK.01/2008. However, the effectiveness of this policy in improving financial reporting quality remains a subject of academic debate. This study aims to analyze the impact of auditor rotation on financial reporting quality in manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2023 period. A quantitative associative causal-comparative approach was employed using purposive sampling, resulting in 90 observations. Auditor rotation and financial reporting quality were measured using dummy variables, with audit opinion serving as a proxy for financial reporting quality. Data were analyzed using panel logistic regression with a random effect model, selected based on the Hausman test results. The findings indicate that auditor rotation has an odds ratio of 1.304 with a significance value of 0.563 (p>0.05), suggesting that its effect on financial reporting quality is not statistically significant. The McFadden Pseudo R² of 0.003 further indicates that the model has very limited explanatory power regarding variations in financial reporting quality. These findings conclude that auditor rotation is not the sole determinant of financial reporting quality, as internal factors such as internal control systems, corporate governance, and management integrity also play significant roles. This study recommends that regulators and companies not rely solely on rotation policies but also strengthen auditor oversight and competency more comprehensively.
Factors Affecting Public Service Quality Through Employee Performance at the Public Works and Spatial Planning Agency of Demak Regency Andi Erwin Prasetya; Budhi Cahyono
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i1.3619

Abstract

This study examines the effects of the ASN BerAKHLAK Core Values, work discipline, and human resource competence on public service quality through employee performance as an intervening variable at the Department of Public Works and Spatial Planning (DINPUTARU) of Demak Regency. A quantitative survey was conducted involving 66 Civil Servants selected through purposive sampling. Data were collected using questionnaires and analyzed with Path Analysis in SPSS Version 25. The results show that the ASN BerAKHLAK Core Values, work discipline, and human resource competence significantly influence employee performance, which in turn significantly improves public service quality. In addition, employee performance significantly mediates the relationship between the three independent variables and public service quality. These findings indicate that strengthening the implementation of the ASN BerAKHLAK Core Values, improving work discipline, and enhancing human resource competence can improve employee performance and ultimately enhance public service quality.
A Comparative Analysis of Cost Efficiency and Profitability in Banking: A Study of Conventional and Digital Banks in Indonesia Sarah Zettira Agam Darwis; Muh Risnandar; Idil Rakhmat Susanto
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i1.3625

Abstract

The banking sector's business model has changed due to digital transformation, which has also driven the emergence of digital banks as a more adaptive option for financial services. However, there are still differences of opinion regarding the success of digital banks' business models compared to large-scale traditional banks, especially in terms of profitability and operational efficiency. The purpose of this study is to compare the operational cost efficiency and profitability of digital banks and traditional banks in the KBMI 4 category listed on the Indonesia Stock Exchange for the years 2023–2025. Using secondary data from the annual financial reports of eight sample banks, this study employed a comparative quantitative methodology. Descriptive statistics, homogeneity tests, normality tests, and Independent Samples t-tests were used in the analysis. Return on Assets (ROA) showed no significant difference, while Operating Expenses to Operating Income (BOPO), Cost to Income Ratio (CIR), and Net Interest Margin (NIM) did show significant differences. Although digital banks generate higher interest margins, conventional banks have superior operational efficiency (KBMI 4). However, because technology investments are expensive, these benefits do not fully improve profitability. This study contributes to empirical data on the digital transformation of Indonesian banking and shows that the ability to manage resources and leverage economies of scale, in addition to digitalization, determines competitive advantage. To obtain a more complete picture, it is recommended that future studies use larger sample sizes, observation durations, and better analytical techniques.
Literature Review on Work Culture in Improving the Quality of Excellent Service in Government Agencies Agung Solihin; Achmad Tarmizi
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i1.3634

Abstract

This study aims to examine the role of work culture in improving service excellence within government institutions through a literature review approach. The study analyzes relevant books, scientific journals, and government regulations related to work culture and public service. The findings indicate that a work culture based on integrity, professionalism, discipline, accountability, teamwork, and a service-oriented mindset has a significant impact on improving service quality. The effective implementation of a positive work culture enhances employee performance, accelerates service delivery, increases public satisfaction, and strengthens public trust in government institutions. Conversely, weak implementation of work culture may hinder organizational effectiveness and reduce the quality of public services. Therefore, strengthening work culture through leadership commitment, human resource development, and continuous evaluation is essential for achieving excellent public service. This literature review is expected to serve as a reference for government institutions in developing strategies to improve service quality through the effective implementation of work culture.
Mosque-Based CSR Mapping in Makassar: An Analysis of Distribution, Maqasid Sharia, and Economic Empowerment Potential Ridwan; Sakia Putri Samsul; Nur Ikhlasul Amal; Linda Arisanty Razak; Ismail Badollahi
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i1.3643

Abstract

Corporate Social Responsibility (CSR) has evolved into a strategic instrument that goes beyond mere corporate regulatory compliance, serving instead as a vehicle for sustainable community empowerment. It positions Sharia values, maqashid Sharia (the objectives of Sharia), and social justice as the fundamental pillars for the implementation of corporate social programs. This study is a descriptive-exploratory research aimed at understanding how Social and Environmental Responsibility (TJSL) and Corporate Social Responsibility (CSR) programs were distributed through mosques in Makassar City from 2016 to 2026. Data were gathered by examining secondary documents, such as corporate sustainability reports, TJSL reports from state-owned and regionally-owned enterprises (BUMN and BUMD), annual reports, government publications, media reports, and other relevant supporting documents. The findings indicate that mosque-based CSR implementation in Makassar City remains dominated by a charitable (worship-oriented) approach focusing on physical infrastructure and socio-religious activities, while empowerment programs aimed at strengthening the community's economy are notably absent. Therefore, the CSR model implemented in mosques needs to shift toward a sustainable economic empowerment approach that benefits the community; the mosque's function should not be rigidly confined to the realm of worship but should instead evolve into a new model of people-centered economics that champions the community's interests.
Determinants of Biodiversity Disclosure: The Role of Institutional Ownership, Board Gender Diversity, and Environmental Performance Isnaina Azhuri; Umi Hanifah; Putri Intan Prastiwi
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i1.3668

Abstract

Declines in species populations, habitat destruction, land-use changes, pollution, natural resource exploitation, and climate change can disrupt the availability of raw materials, supply chain stability, productivity, and the sustainability of business operations. These conditions demonstrate that the loss of biodiversity not only carries ecological consequences but can also pose operational, regulatory, reputational, and financial risks to companies. This study was conducted to analyze the effects of institutional ownership, board gender diversity, and environmental performance on biodiversity disclosure. A quantitative approach was applied using secondary data collected from annual reports, sustainability reports, and PROPER ratings of companies in the mining and agriculture sectors listed on the Indonesia Stock Exchange during the 2021-2025 period. The sample was selected using purposive sampling, and the data were analyzed using multiple linear regression. The results indicate that institutional ownership, board gender diversity, and environmental performance influence biodiversity disclosure, both partially and simultaneously. These results indicate that oversight by institutional investors, women’s representation on the board, and environmental performance contribute to increasing companies’ transparency regarding information related to biodiversity.
An Analysis of Talent Management and Succession Planning Regarding the Organizational Readiness of Perempuan Bangsa Cianjur for the 2029 Legislative Election Mochammad Ferry Firmansyah
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i1.3685

Abstract

This study aims to analyze the impact of talent management and succession planning on the organizational readiness of Perempuan Bangsa (the women's wing of PKB) for the 2029 Legislative Election. Although the 30% affirmative action quota for women's representation has been legally established, the effectiveness of substantive representation remains hindered by limited technocratic capacity, economic constraints faced by cadres, and disparities in digital literacy. Employing a Systematic Literature Review (SLR) method integrated with a synthesis of primary data from structured interviews—ranging from regional leaders to grassroots cadres—this study comprehensively evaluates the organization's internal mechanics. The findings indicate that talent management within Perempuan Bangsa possesses a foundation for development through Dikbar (cadre training) and routine activities, yet it remains constrained by the cadres' lack of tactical initiative and the burden of family economic responsibilities. Meanwhile, succession planning is supported by the ideological-cultural ties between Nahdlatul Ulama (NU) and the National Awakening Party (PKB), but it lacks a formal, tiered leadership promotion pathway from the Sub-branch Board (PAC) to the Branch Board (DPC). Structurally, institutional readiness has reached 80%; however, securing an electoral victory in 2029 requires the modernization of cadre training curricula, financial independence, and the strengthening of digital literacy in rural areas.
Determinants of Earnings Persistence: Empirical Evidence from LQ45 Companies on the Indonesia Stock Exchange (IDX) for the 2021–2025 Period Fazya Nindita Gustifa; Erna Chotidjah Suhatmi; Novemy Triyandari Nugroho
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i1.3689

Abstract

Global economic developments in recent years have been characterized by rising economic uncertainty, which impacts corporate performance in both operational and financial terms. Inflation is one macroeconomic indicator that reflects these conditions. Unstable inflation affects the prices of goods and services, production costs, and consumer willingness and ability to purchase these goods, thereby influencing a company's ability to generate consistent profits. This study aims to analyze the impact of sales volatility, firm size, and leverage on earnings persistence among companies listed on the LQ45 index during the 2021–2025 period. It employs a quantitative research method utilizing panel data regression analysis and relies on secondary data obtained from financial statements and annual reports. The results indicate that sales volatility influences earnings persistence, whereas firm size and leverage do not. These findings suggest that sales volatility is a factor affecting a company's ability to sustain earnings, while asset size and debt levels are not primary determinants of earnings persistence. This study is expected to provide valuable insights for the industry, investors, and future researchers regarding the factors influencing earnings persistence.

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