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Akuntansiku
Published by PT WIM Solusi Prima
ISSN : -     EISSN : 28288866     DOI : https://doi.org/10.54957/
Core Subject : Economy, Humanities, Science, Education, Social,
Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences
Akuntansiku merupakan media penyebarluasan hasil penelitian di bidang akuntansi. Akuntansiku merupakan jurnal akuntansi yang ada di Indonesia. Akuntansiku diterbitkan empat kali dalam setahun.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
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Search results for , issue "vol 5 no 1 (2026)" : 5 Documents clear
Fraud prevention in village financial management an analysis of the regional inspectorate's role in Boyolali Regency Sofi Wafda Fakhria; Zef Arfiansyah
Akuntansiku Vol 5 No 1 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v5i1.2004

Abstract

Transparent village financial management is essential for good governance, yet fraud risks remain. This study examines the role of the Boyolali Regency Inspectorate in preventing fraud using the Three Lines Model. This qualitative case study collected data through interviews and document analysis. Findings reveal that the Inspectorate functions as an external supervisor ensuring accountability, though not part of the village’s internal structure. Given that primary oversight lies with the community and Village Consultative Body (BPD), the Three Lines Model is not fully applicable at the village level. To strengthen fraud prevention, the Inspectorate introduced innovations such as Auditor Pendamping, Jadi Kades, SAPU DESA, the Monitoring Center of Development, and cultural approaches, enhancing early detection and preventive control.
The effect of thin capitalization and executive character on tax avoidance with institutional ownership as a moderating variable Nurindah Rizki Dian Gunadi; Yongky Rangga Yuda Nugraha
Akuntansiku Vol 5 No 1 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v5i1.2010

Abstract

This study examines the effect of thin capitalization and executive characteristics on tax avoidance, as well as the moderating role of institutional ownership in mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research adopts a quantitative approach using 151 observations from 43 companies selected through purposive sampling. Data were analyzed using multiple linear regression. The results indicate that thin capitalization has a negative effect on tax avoidance, while executive characteristics have a positive effect. Institutional ownership is proven to weaken the effect of thin capitalization on tax avoidance, but it does not moderate the effect of executive characteristics. These findings suggest that institutional monitoring is more effective in controlling debt-based financing policies than tax-related decisions influenced by executives’ risk preferences.
Deconstructing the ESG black box: A systematic review of risk heterogeneity, measurement noise, and financial stability Dewi Pangestuti; Subur Subur
Akuntansiku Vol 5 No 1 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v5i1.2070

Abstract

This review synthesizes research on the understanding of sustainability risks in the financial sector, focusing on three key components of sustainability risk: environmental, social, and governance (ESG). Although the integration of ESG in finance is becoming increasingly important, the primary challenges are risk heterogeneity and measurement inconsistencies. This study aims to develop a taxonomy of sustainability risks, evaluate their impact on financial stability and investment decisions, and identify best practices in ESG-based risk management. To achieve this, the review examines 60 empirical, qualitative, and conceptual studies published between 2000 and 2025, focusing on the banking sector and emerging markets. A variety of methodologies are employed, including econometric analysis, artificial intelligence (AI), and case studies. The findings indicate that environmental and governance risks have a significant impact on financial stability, while social risks still require more accurate measurement. ESG integration has proven to enhance risk mitigation, though challenges remain regarding data quality, regulatory fragmentation, and inconsistent metrics. The use of AI technology and agile methods can improve risk assessment accuracy and adaptability. The study also finds that sustainability crisis management is more focused on risk anticipation rather than reactive responses to crises. The practical implications of these findings highlight the need for a coordinated ESG risk management framework, as well as further research on the role of technology and crisis response strategies in strengthening sustainable financial stability.
The role of regional inspectorates in local government procurement oversight Amrie Firmansyah; Septian Ventiarso
Akuntansiku Vol 5 No 1 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v5i1.2039

Abstract

Public procurement at the local government level represents a high-risk area of public expenditure due to its vulnerability to inefficiency and irregularities, thus requiring effective internal oversight. Local inspectorates, as part of the Government Internal Supervisory Apparatus (APIP), are expected to play a strategic role in ensuring accountability and risk prevention throughout the procurement cycle. However, audit findings consistently indicate that internal oversight has not yet functioned optimally. This study aims to map and synthesize empirical evidence on the effectiveness of local inspectorates in overseeing government procurement and to identify key challenges constraining their role. Using a scoping review approach, the literature was systematically searched through Google Scholar and Publish or Perish. The initial identification yielded 188 articles published between 2015 and 2026. Following title and abstract screening and full-text assessment based on inclusion and exclusion criteria, six empirical studies were identified as directly and substantively relevant to the role of inspectorates in local government procurement oversight. Thematic synthesis reveals three dominant findings: the continued dominance of compliance-based (post-audit) oversight; limited implementation of risk-based and probity audits; and insufficient involvement of APIP across the entire procurement cycle. These findings indicate that procurement oversight remains largely reactive and has not been systematically institutionalized as a preventive risk management mechanism. This study contributes by providing a focused, methodologically sound map of the empirical literature on local inspectorates’ roles in procurement oversight and by offering a conceptual basis for strengthening internal control policies in local government procurement.
Determination of audit delay: The role of board and auditor characteristics Marsa Riqqah; Dewi Darmastuti
Akuntansiku Vol 5 No 1 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v5i1.2058

Abstract

Despite regulations regarding late financial reporting, late submission of financial reports remains a problem in Indonesia, particularly in the cyclical consumer sector, which is sensitive to economic cycles and has a complex supply chain. Furthermore, conditions in this sector are exacerbated by the COVID-19 pandemic, deflation in 2022, and the global economic slowdown in 2023. Policies governing financial reporting deadlines and sanctions are not the primary factors influencing compliance with timely financial report submission. Other factors that may play a role are board characteristics and audit firm characteristics. This study aims to determine the effect of board size, board gender diversity, audit tenure, and audit reputation on audit delay using a population of cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. Sampling was conducted using a purposive method, resulting in 105 cyclical consumer sector companies listed on the IDX, equivalent to 315 data sets. Using Multiple Linear Regression, the test results indicate that board size has a significant negative effect on audit delay. Meanwhile, board gender diversity, audit tenure, and audit reputation did not significantly influence audit delay. The insignificant board gender diversity is likely due to the very low proportion of women on boards, resulting in small data variations and difficult statistical detection of the effect. Auditor’s characteristics were insignificant, implying that client's internal preparedness appears to be the dominant determinant of audit delay. These findings suggest that companies and regulators should consider board structure and internal process efficiency to minimize audit delay.

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