cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
suparna wijaya
Contact Email
sprnwijaya@gmail.com
Phone
-
Journal Mail Official
akuntansiku.jurnalku@gmail.com
Editorial Address
Serpong, Tangerang Selatan
Location
Unknown,
Unknown
INDONESIA
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 90 Documents
 5   6   7   8   9 
Pergeseran paradigma pelaporan keberlanjutan di Indonesia menuju pengungkapan keberlanjutan berbasis keuangan Firmansyah, Amrie; Wibowo, Puji
Akuntansiku Vol 4 No 4 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v4i4.1983

Abstract

Penelitian ini bertujuan untuk menganalisis evolusi kebijakan pelaporan keberlanjutan di Indonesia dalam konteks pergeseran dari pelaporan sukarela menuju pengungkapan keberlanjutan berbasis keuangan. Penelitian ini menggunakan pendekatan scoping review kebijakan dengan menelaah dokumen regulasi, peta jalan, dan standar pelaporan yang diterbitkan oleh Otoritas Jasa Keuangan (OJK) dan Ikatan Akuntan Indonesia (IAI), serta mengkaji keterkaitannya dengan IFRS Sustainability Disclosure Standards yang dikembangkan oleh International Sustainability Standards Board (ISSB). Hasil analisis menunjukkan bahwa perkembangan kebijakan pelaporan keberlanjutan di Indonesia berlangsung melalui tiga fase utama. Fase inisiasi ditandai dengan penerapan POJK 51/2017 yang berfungsi sebagai instrumen peningkatan kesadaran dan pengungkapan keberlanjutan berbasis pendekatan comply or explain. Fase transisi berlangsung melalui Roadmap Keuangan Berkelanjutan Tahap II (2021-2025) yang menekankan penguatan ekosistem, koordinasi lintas lembaga, dan peningkatan kapasitas kelembagaan. Fase harmonisasi global diwujudkan melalui Peta Jalan Standar Pengungkapan Keberlanjutan (SPK) serta penerbitan PSPK 1 dan PSPK 2 yang mengadopsi IFRS S1 dan IFRS S2 sebagai dasar pengungkapan keberlanjutan nasional yang terintegrasi dengan pelaporan keuangan. Temuan penelitian menunjukkan bahwa perubahan paradigma pelaporan keberlanjutan di Indonesia merupakan hasil interaksi antara tekanan regulatif, dinamika normatif profesi akuntan, dan tuntutan harmonisasi global. Penerapan PSPK 1 dan PSPK 2 menandai penguatan akuntabilitas pelaporan keberlanjutan melalui penekanan pada relevansi finansial dan keterkaitan informasi keuangan dan nonkeuangan. Penelitian ini berkontribusi pada literatur kebijakan akuntansi keberlanjutan dengan memperjelas lintasan institusional pelaporan keberlanjutan di Indonesia serta memberikan implikasi kebijakan bagi penguatan koordinasi regulator dan kesiapan profesi dalam mendukung implementasi standar keberlanjutan nasional.
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.
Review of revenue accounting implementation at PDAM XYZ based on SAK EP Nural Achmad Raainaa
Akuntansiku Vol 5 No 2 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v5i2.2099

Abstract

This study aims to: 1) determine the application of revenue accounting at PDAM XYZ, and 2) determine the suitability of the application of revenue accounting at PDAM XYZ with SAK EP. This research is a qualitative research with a descriptive approach. Data were collected through literature, interviews, observation and documentation. Then analyzed qualitatively. The research findings reveal: 1) In recognizing water revenue, the company uses the accrual method. The use of this method is appropriate and relevant, because the activity or transaction of selling water to customers cannot directly generate cash receipts. The company must first fulfill its obligations in the form of providing clean water to customers, then recognize revenue by issuing water billing which serves as proof of the right to collect against customer obligations after the goods and/or services have been provided by the company. At the end of each water usage period, customer relations officers will visit the customer's home and record the numbers on the water meter, this aims to determine the volume of clean water usage by each customer. The company will process the water usage data to determine the amount of revenue the company will receive. Next, the company issues a water bill in the form of a Billed Account List (DRD) which will become the customer's obligation and must be paid within the time period determined by the company. 2) The revenue measurement applied by PDAM XYZ is in accordance with SAK EP, namely based on the fair value of payments received or accrued. Revenue is received by the company in cash. The value of water revenue is determined by multiplying the volume of customer water usage during a period by the drinking water tariff in accordance with Mayoral Regulation No. 55 of 2005. Non-water revenue is assessed based on a decision of the board of directors (internal company), so the company can determine the appropriate amount of fees charged to customers for each transaction. These costs charged to customers are measured based on the fair value of the equipment and services required for the transaction. Non-operating income, such as deposit interest and bank interest (giro fees), is calculated by the company by multiplying the bank interest rate by the amount of money the company holds in the bank. For non-operating income other than deposit interest and bank interest, the amount of revenue is measured based on the fair value related to the gross economic benefits received.
The role of internal control systems in supporting external auditors in providing reasonable assurance on financial statements Adam Muhamad Satria; Lidya Primta Surbakti
Akuntansiku Vol 5 No 2 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v5i2.2316

Abstract

This study aims to analyze the role of the internal control system in supporting external auditors in providing reasonable assurance regarding the fair presentation of financial statements. The reliability of financial statements is highly influenced by the effectiveness of the internal control system implemented by an entity, as such a system functions to minimize the risk of errors and fraud that may affect the quality of financial information. This study adopts a descriptive qualitative approach using a library research method. The findings indicate that an internal control system designed and implemented based on the COSO framework enhances the effectiveness of internal controls, improves the reliability of financial reporting, and reduces the risk of material misstatements. Furthermore, an effective internal audit function serves as a bridge between the internal control system and the external audit process. In accordance with International Standard on Auditing (ISA) 610, external auditors may rely on the work of internal auditors to modify the nature, timing, and extent of audit procedures, thereby improving audit efficiency without compromising the quality of audit evidence obtained. The study also reveals that effective internal controls are positively associated with the quality of external audit opinions. Companies with strong internal control systems are more likely to receive unmodified audit opinions, whereas deficiencies in internal controls increase the risk of material misstatements that may lead to modified audit opinions. Therefore, the relationship among internal control systems, internal audit, and external audit is synergistic in enhancing financial reporting quality, improving audit efficiency, and fostering the continuous improvement of internal control systems.
Internal control as a tax governance mechanism for mitigating transfer pricing risks Hanin Febriana; Lidya Primta Surbakti
Akuntansiku Vol 5 No 2 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v5i2.2325

Abstract

This study aims to examine the role of internal control as a tax governance mechanism in mitigating transfer pricing risks in multinational enterprises. Transfer pricing remains a critical issue in international taxation due to its potential to generate tax adjustments, tax disputes, and compliance uncertainties when not properly managed. This study employs a literature review approach by analyzing scholarly articles obtained from various academic databases. The analysis was conducted through a systematic process of identification, screening, and synthesis of literature related to internal control, tax governance, and transfer pricing risk. The findings indicate that internal control plays a strategic role in supporting tax governance through enhanced monitoring mechanisms, tax risk management, and transfer pricing compliance. The implementation of a Tax Control Framework, adequate transfer pricing documentation, and cooperative compliance practices contribute to controlling tax risks and reducing the likelihood of tax adjustments and transfer pricing disputes. The study also reveals that transfer pricing risk is influenced not only by technical pricing considerations but also by the effectiveness of tax governance and the quality of a firm's internal control system. Therefore, the integration of internal control and tax governance is essential for strengthening transfer pricing compliance and mitigating tax risks in multinational enterprises.
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.
The influence of green innovation, eco-efficiency, and environmental costs on company value Siti Rachellia Imani; Munasiron Miftah
Akuntansiku Vol 5 No 2 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v5i2.2124

Abstract

This study aims to empirically determine and analyze how green innovation, eco-efficiency, and environmental costs can affect firm value. This study uses a quantitative method of secondary data in the form of basic material sub-sector manufacturing companies in 2021-2023 that have conducted an initial public offering (IPO) and listed on the Indonesia Stock Exchange. This study uses purposive sampling techniques in selecting samples and uses data regression analysis in conducting data analysis using STATA 17 with significance level of 5%. The results of this study indicate that green innovation has a positive effect on firm value and eco-efficiency has a negative effect on firm value. Meanwhile, environmental costs have no impact on firm value.

Page 9 of 9 | Total Record : 90

 5   6   7   8   9 

Filter by Year

2022 2026


Reset
Filter By Issues
All Issue Vol 5 No 2 (2026) Vol 5 No 1 (2026) Vol 4 No 4 (2025) Vol 4 No 3 (2025) Vol 4 No 2 (2025) Vol 4 No 1 (2025) Vol 3 No 4 (2024) Vol 3 No 3 (2024) Vol 3 No 2 (2024) Vol 3 No 1 (2024) Vol 2 No 4 (2023) Vol 2 No 3 (2023) Vol 2 No 2 (2023) Vol 2 No 1 (2023) Vol 1 No 4 (2022) Vol 1 No 3 (2022) Vol 1 No 2 (2022) Vol 1 No 1 (2022) More Issue