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Nur Sandi Marsuni
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INDONESIA
JEKAMI: Journal of Accounting
Published by Pustaka Digital Indonesia
ISSN : -     EISSN : 30217407     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JEKAMI: Journal of Accounting has e-ISSN 3021-7407 published by Pustaka Digital Indonesia, this journal publishes research articles in the field of Economics. This journal publishes research studies using various qualitative and/or quantitative methods and approaches in the field of Economics. This journal aims to develop concepts, theories, perspectives, paradigms, and methodologies within the scope of Economics, which are published twice a year, in January and July. Room includes Financial Accounting (Financial Accounting), Audit Accounting (Auditing), Islamic Financial Accounting, Cost Accounting (Cost Accounting), Management Accounting (Management Accounting), Tax Accounting (Tax Accounting), International Accounting (International Accounting), Accounting for Non-Profit Institutions (Non-Profit Accounting), Budget Accounting (Budgeting Accounting), Government Accounting / Public Sector (Goverment Accounting), Accounting System (Accounting System). Article submissions are made using the JEKAMI: Journal of Accounting template accompanied by supporting documents in the form of: a letter of authorship, ethics, and a copyright statement, which can be downloaded on the main page of the JEKAMI: Journal of Accounting website.JEKAMI: Journal of Accounting has been reviewed by peer reviewers. The decision to accept or not to accept scientific articles in this journal is the right of the Editorial Board based on recommendations from peer reviewers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 4 Documents
 1 
Search results for , issue "Vol. 6 No. 1 (2026): January 2026" : 4 Documents clear
The Role of Financial Management in Business Sustainability: A Global Systematic Literature Review Ruki Ambar Arum; Sirna
JEKAMI Journal of Accounting Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

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Abstract

In the contemporary business landscape, achieving sustainability has become a strategic imperative, necessitating the integration of financial management practices into corporate decision-making. This study presents a Global Systematic Literature Review examining the role of financial management in promoting business sustainability, synthesizing findings from 95 peer-reviewed articles published between 2021 and 2025. The review identifies key mechanisms through which financial management influences sustainable outcomes, including strategic financial planning, ESG (Environmental, Social, Governance) integration, sustainability reporting, green accounting, and adoption of FinTech innovations. Evidence indicates that effective financial management enhances resource allocation, mitigates risks, and fosters long-term profitability while aligning with social and environmental responsibilities. Furthermore, sustainability reporting and ESG-focused financial strategies are found to increase investor confidence, lower financing costs, and improve firm valuation. Contextual factors such as firm size, industry characteristics, governance structures, and regional regulatory environments were also observed to moderate these relationships. Despite significant advancements, the literature exhibits gaps in cross-industry generalizability, measurement consistency, and integration of behavioral dimensions in financial decision-making. The study contributes to theory by linking Stakeholder Theory, Signaling Theory, and the Resource-Based View to sustainable financial practices. Practically, it provides managerial guidance on embedding ESG criteria, implementing high-quality sustainability reporting, and leveraging digital financial tools to achieve long-term sustainability. The findings underscore the centrality of strategic financial management in bridging corporate strategy and sustainable business performance, offering a comprehensive framework for both scholars and practitioners navigating the evolving global economic landscape
Political and Geopolitical Risks in Multinational Capital Budgeting: A Systematic Review and Integrated Risk–Strategy Framework Husnaeda; Irpan; Muchriana Muchran; Muh. Rum
JEKAMI Journal of Accounting Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

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Abstract

Cross-border investment decisions by multinational corporations are increasingly shaped by political and geopolitical uncertainties in the global environment. This study aims to examine the concept of multinational capital budgeting, identify key cross-country investment risks, and analyze risk mitigation strategies through a systematic literature review (SLR). A total of 48 peer-reviewed articles published between 2020 and 2025 were analyzed following PRISMA guidelines. The findings reveal five dominant dimensions of risk affecting multinational investment decisions: political risk, geopolitical risk, exchange rate risk, country risk, and economic policy uncertainty. Among the identified strategies, the risk-adjusted discount rate is the most widely applied approach (66.7%), followed by the real options approach (31.3%) and scenario analysis (29.2%). Empirical synthesis indicates that a 1% increase in geopolitical risk index is associated with a 5.79% decline in foreign direct investment (FDI), highlighting the sensitivity of investment flows to global uncertainty. However, political stability and financial development significantly moderate this negative impact, reducing it by up to 60–70%. This study contributes by developing an integrated decision framework that maps risk profiles to appropriate capital budgeting strategies. The findings suggest that no single method is universally optimal; instead, the effectiveness of capital budgeting techniques depends on risk characteristics, institutional quality, and firm capabilities. The study offers both theoretical insights and practical guidance for financial managers and policymakers in navigating investment decisions under uncertainty.
The Influence of Internal Control Systems, Human Resource Competence and Work Motivation on the Quality of Financial Reports (Study of Regional Apparatus Organizations in the City of Palu) Ahmad Rusdiaman; Jurana; Femilia Zahra; Sugianto
JEKAMI Journal of Accounting Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

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Abstract

This study aims to examine and analyze the partial and simultaneous effects of internal control systems, human resource competence, and work motivation on the quality of financial statements in Regional Apparatus Organizations (OPD) of Palu City. This research employs a quantitative approach using primary data collected through structured questionnaires distributed to 82 respondents from 41 OPDs. The sampling technique used is a saturated sampling method. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25.0. The results indicate that internal control systems, human resource competence, and work motivation have a positive and significant effect on the quality of financial statements, both simultaneously and partially. Human resource competence shows the most dominant influence compared to other variables. These findings suggest that improving the effectiveness of internal control systems, enhancing employee competencies, and strengthening work motivation are essential factors in producing reliable, relevant, and high-quality financial reports in the public sector. This study contributes to the public sector accounting literature by providing empirical evidence on the determinants of financial reporting quality at the local government level. Practically, the findings offer insights for policymakers to strengthen governance, accountability, and transparency in financial management.
Investor Trust in Securities Depository Institutions: A Phenomenological Literature Review in Emerging Capital Markets Budi Mawan Aris; Husnaeda; Irpan; Muchriana Muchran; A. Ifayani Haanurat
JEKAMI Journal of Accounting Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

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Abstract

This study aims to systematically examine and synthesize existing literature on investor trust in depository institutions within capital markets. Employing a qualitative literature review approach, this research integrates findings from prior empirical and conceptual studies to identify key determinants, theoretical perspectives, and emerging patterns related to trust formation. The analysis focuses on how investors perceive the role of depository institutions in ensuring the security, transparency, and reliability of securities ownership and transaction settlement systems. The results indicate that investor trust is primarily shaped by service quality, institutional reputation, system reliability, information transparency, and regulatory support. In particular, technological stability, secure electronic depository systems, and timely settlement processes significantly enhance investor confidence. Furthermore, trust is conceptualized as a multidimensional construct encompassing perceived security, legal certainty, and confidence in institutional integrity and professionalism. The findings also highlight that positive user experience and consistent system performance strengthen long-term trust, while system failures and lack of transparency may erode investor confidence. This study underscores the strategic role of depository institutions as a critical infrastructure in maintaining market integrity and fostering investor participation. By consolidating fragmented literature, this review contributes to the development of a comprehensive understanding of trust in capital market institutions and provides implications for policymakers and practitioners in improving service quality, regulatory frameworks, and technological resilience to sustain investor trust and market stability.

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