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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 3 Documents
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Search results for , issue "Vol 5 No 1 (2026)" : 3 Documents clear
Fraud prevention in village financial management an analysis of the regional inspectorate's role in Boyolali Regency Fakhria, Sofi Wafda; Arfiansyah, Zef
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 Gunadi, Nurindah Rizki Dian; Nugraha, Yongky Rangga Yuda
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 Pangestuti, Dewi; 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.

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