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Andri Putra Kesmawan
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INDONESIA
Journal of Advances in Accounting, Economics, and Management
Published by Indonesian Journal Publisher
ISSN : -     EISSN : 30259835     DOI : https://doi.org/10.47134/aaem
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal of Advances in Accounting, Economics, and Management publishes original research that advances the frontiers of knowledge in accounting, economics, and management. The journals scope includes a wide range of topics, such as Accounting theory and practice Financial accounting and reporting Managerial accounting and control Economics theory and policy Economic growth and development Business strategy and management Marketing and operations management The journal welcomes submissions from a wide range of disciplines, including accounting, finance, economics, business administration, and management science. The journal is committed to publishing high quality research that is relevant to academics, practitioners, and policymakers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 93 Documents
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Employee Competence and the Effectiveness of the Integrated Internal Control System (SPIT): Mediating Effects of Leadership Commitment and the Moderating Role of Risk Management Maturity Albinar, Suryani Putri; Amna, Luke Suciati
Journal of Advances in Accounting, Economics, and Management Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v3i2.1072

Abstract

This study aims to analyze the effect of employee competence on the effectiveness of the Integrated Internal Control System (SPIT) at the Regional Office of the Directorate General of Treasury of Lampung Province, with leadership commitment as a mediating variable and risk management maturity as a moderating variable. The research employed a quantitative explanatory approach using a survey method. Primary data were collected through questionnaires distributed to 36 employees who had participated in SPIT socialization activities, and the sampling technique used was saturated sampling. Data analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS version 3.8. The results show that employee competence has a positive and significant effect on SPIT effectiveness. Employee competence also has a positive and significant effect on leadership commitment, while leadership commitment positively and significantly influences SPIT effectiveness. Furthermore, leadership commitment partially mediates the relationship between employee competence and SPIT effectiveness. The findings also indicate that risk management maturity moderates the relationship between employee competence and SPIT effectiveness, strengthening the influence of employee competence on internal control effectiveness. These results highlight the importance of improving employee competence, strengthening leadership commitment, and enhancing risk management maturity to achieve effective implementation of SPIT in public sector organizations.
The Role of Green Finance (Green Sukuk and Green Bonds) In Sustainable Development: Selected Experiences With A Special Reference To Iraq Tomas, Haqi
Journal of Advances in Accounting, Economics, and Management Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v3i2.1074

Abstract

The research population to reveal the role of green financing (green sukuk and green bonds) in sustainable development, as the world population is expected to reach 9 billion by 2050, This population increase requires the availability of food, water, and energy, and undoubtedly the current growth patterns are inefficient and insufficient for such a population, as they still rely on traditional economic growth methods despite many countries adopting sustainable development. The proper path today is to move towards green growth and the transition to a green economy, so that growth becomes inclusive and environmentally friendly, efficient in the use of natural resources, and meets the needs of all citizens. The research aims to identify green finance instruments (green sukuk and green bonds) by defining them, their importance, characteristics and key principles. The research also aims to study the experiences of some countries in the field of green finance and the use of its instruments to transition towards a green economy, including China and the United Arab Emirates. Furthermore, the research aims to study Iraq's direction towards transitioning to a green economy and sustainable development, highlighting the key steps it has started on this path, and to determine a future vision for transitioning to a green economy in Iraq, following the example of other countries worldwide. The research has reached a set of conclusions and recommendations related to the study.
Evaluating the Suitability of the Requirements For Adopting International Financial Reporting Standard Ifrs 18 In the Banking Sector and Its Impact on Enhancing the Quality of Financial Reporting at Mansour Investment Bank Al Shamri , Ali Adi Radhi
Journal of Advances in Accounting, Economics, and Management Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v3i2.1076

Abstract

The study goals to assess the suitability of the necessities for implementing International Financial Reportage Standard (IFRS) 18 in the finance sector, analyze its bearing on improving the quality of financial commentary, and quantity the level of responsiveness and readiness of bank organization and workforces to implement it. It also studies the impact of its execution on civilizing the transparency, authority, and comparability of pecuniary statements. The study employed a descriptive-analytical approach, relying on published financial data and reports, as well as analyzing the availability of the necessary regulatory, technical, and human resources requirements for adopting IFRS 18. The impact of applying this standard on the quality characteristics of financial reports, namely relevance, reliability, comparability, and transparency, was also analyzed. The grades showed a perceptible positive impact of employing IFRS 18 on cultivating the quality of pecuniary reporting and ornamental the reliability of released accounting information. The study indorsed accelerating the homework of strategic plans for executing the standard, intensifying training sequencers, and enhancing discovery and transparency. This would underwrite to raising the productivity of banks' investment conclusions and increasing participant sureness.

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