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INDONESIA
Jurnal Literasi Akuntansi
Published by Yayasan Literasi Ilmiah Indonesia
ISSN : -     EISSN : 28100921     DOI : -
Core Subject : Economy, Social, Engineering,
Economics, Econometrics & Finance Engineering Social Sciences
Jurnal Literasi Akuntansi telah diterbitkan sejak tahun 2021. Jurnal ini diterbitkan secara berkala pada bulan Maret, Juni, September, Desember setiap tahun. Jurnal ini berfokus pada bidang Akuntansi Manajemen dan biaya, Sistem Informasi Akuntansi, Isu-isu Etika dalam akuntansi dan pelaporan keuangan, akuntansi sektor publik, auditing, akuntansi keuangan syariah, perbankan, perpajakan, pasar modal, Investasi, Tata Kelola Perusahaan, dan sistem informasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 163 Documents
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The Influence of Environment, Social and Governance on Optimal Portfolio Risal Rinofah; Pristin Prima Sari; Yhoga Heru Pratama; Irwan Trinugroho; Galuh Mira Saktiana
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.415

Abstract

Purpose: This study aims to examine the effect of Environmental, Social, and Governance (ESG) performance on optimal portfolio formation among energy and mineral companies listed on the Indonesia Stock Exchange (IDX). It further investigates the individual contribution of each ESG dimension in explaining portfolio optimization. Method: This study employs a quantitative research design using secondary data from the sustainability reports and annual reports of energy and mineral firms listed on the Indonesia Stock Exchange during 2020–2024. A purposive sampling technique was applied, resulting in 32 firms (160 firm-year observations). ESG performance was measured using the Global Reporting Initiative (GRI) indicators, while the optimal portfolio was assessed based on expected return and portfolio risk. The hypotheses were tested using multiple linear regression analysis. Findings: The findings reveal that Environmental, Social, and Governance (ESG) jointly have a significant effect on optimal portfolio performance. Partially, environmental and governance dimensions positively influence optimal portfolios, whereas the social dimension does not show a significant effect. The results indicate that investors place greater emphasis on environmental and governance practices than social initiatives when evaluating optimal portfolios in the Indonesian energy and mineral sector. Novelty: This study extends the ESG literature by integrating GRI-based ESG disclosure with optimal portfolio theory in the context of Indonesia's energy and mineral sector. Unlike previous studies that primarily examine the relationship between ESG and firm performance, this research provides empirical evidence on how individual ESG dimensions contribute to portfolio optimization using expected return and risk as the investment performance framework.
Enhancing Accounting Learning Outcomes Through Bloom's Taxonomy-Designed Outcome-Based Education Curriculum Mutiara Maimunah; Desy Lasmana; Delfi Panjaitan
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.420

Abstract

Purpose: This study aims to analyze the effectiveness of implementing the Outcome-Based Education (OBE) curriculum in accounting education by examining the influence of OBE regulations on learning performance in higher education institutions. Method: This study uses a quantitative approach involving 100 respondents, consisting of lecturers and students from accounting study programs in Palembang that have implemented the OBE curriculum. Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) with SmartPLS to test the hypotheses and relationships among variables. Finding: The results indicate that the implementation of the OBE curriculum has a positive and significant impact on accounting learning performance. These findings confirm that strong regulations, consistent implementation, and OBE based quality assurance are essential factors in the successful application of the curriculum. Novelty: The novelty of this study lies in its specific focus on evaluating the implementation of the OBE curriculum within accounting education in Palembang using a Structural Equation Modeling (SEM-PLS) approach, providing comprehensive empirical evidence on how OBE regulations and quality assurance directly drive academic and learning performance.
Pengaruh Mekanisme Good Corporate Governance Terhadap Kualitas Laba Dengan Financial Distress Sebagai Moderasi Tesa Mariska; Vitriyan Espa; Fera Damayanti
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.423

Abstract

Purpose: This study aims to analyze the impact of Good Corporate Governance (GCG) mechanisms-comprising managerial ownership, institutional ownership, independent commissioners, and audit committees-on earnings quality, as measured by the absolute value of discretionary accruals. It also examines the role of financial distress as a moderating variable within manufacturing companies listed on the Indonesia Stock Exchange during the 2020-2024 period. Method: This study employs panel data regression and Moderated Regression Analysis (MRA) using Eviews 14, with a population comprising all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period, and a sample of 66 companies (330 observations) selected through purposive sampling. Finding: The results indicate that managerial ownership influences earnings quality, whereas institutional ownership, independent commissioners, and audit committees do not show a significant effect. Furthermore, financial distress does not moderate the relationship between GCG mechanisms and earnings quality. Novelty: The novelty of this research lies in examining financial distress as a moderating variable in the relationship between GCG mechanisms and earnings quality (proxied by the absolute value of discretionary accruals) during a period spanning the COVID-19 pandemic through to economic recovery.

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