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Advances in Accounting Innovation
Published by PT Inovasi Analisis Data
ISSN : 30633834     EISSN : 30634792     DOI : https://doi.org/10.69725
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Advances in Accounting Innovation (AAI) is a leading academic journal in Indonesia committed to advancing the field of accounting through the dissemination of cutting-edge research and innovative practices. Published twice a year, AAI serves as an important platform for academics, practitioners, and policy makers to explore contemporary issues and trends in accounting innovation. The journal aims to enhance the focus on the application of accounting theories, methodologies, and technologies, encouraging meaningful contributions to academia and professional practice. AAI continuously strives to develop research and processes to submit gradually achieve indexing in reputable databases such as; ISSN portal, Scholar, Zenodo, OpenAIRE, Copernicus, Garuda, Sinta, DOAJ, EBSCOhost, ErihPlus, WOS, Scopus.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 17 Documents
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Accounting Based Governance and Intellectual Capital on CSR Disclosure: A Legitimacy Theory Approach Ryani Kusumawati, Retno; Sulistiana, Indra
Advances in Accounting Innovation Vol. 1 No. 2 (2025): February
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v1i2.194

Abstract

Objective: This study examines the influence of corporate governance (CG), intellectual capital efficiency (ICE) and earnings quality (EQ) on the quality of CSR disclosure. It also examines the moderating effect of EQ in the relationship between CG and CSR disclosure in the mining industry.Methods: This study applies a quantitative method by conducting analysis over panel data of 140 mining sector companies listed on the Indonesia Stock Exchange from 2020 until 2024. The variables were quantified using documentation methods informed by financial reports and sustainability disclosures. The hypotheses were analyzed through MLR, incorporating interaction terms to study moderation effects.Results: It is found that CG, ICE, and EQ are positively and significantly associated with CSR disclosure. In addition, EQ behaves as a moderator in enhancing the impact of CG on CSR disclosure, which provides evidence that companies with high EQ have stronger governance-based CSR disclosure.Novelty: In contrast to prior studies that consider these variables separately, this research introduces earnings quality as a moderator to obtain a more holistic stance to understand the way governance and financial reporting quality interplay on sustainability disclosure practices in an emerging market.Research Implications: These findings yield valuable empirical information for regulators and company participants to strengthen the governance structure and financial transparency as ways to promote CSD disclosure as two complementary policies at work. This research also underlines the relevance of linking CSR policies with internal financial quality indicators.
Enhancing Perceived Employability through Digital, Analytical, and AI Oriented Skills in Accounting Perdana Putri, Adhevia; Dwianto, Agus
Advances in Accounting Innovation Vol. 1 No. 2 (2025): February
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v1i2.195

Abstract

Objective: Analyze the influence of accounting technical skills, digital technology skills, data analytics skills, and soft skills on perceived employability among accounting students in Indonesia, with artificial intelligence (AI) orientation readiness as a moderating variable.Methods: The present study employed a quantitative methodology, surveying 700 accounting students from state and private universities in Surakarta. A structured questionnaire was utilized to collect data, which was then analyzed HTMT to (PLS-SEM) to validate the proposed relationships and moderation effects.Results: The findings of the study indicated a significant relationship between all four skill categories i.e., accounting, technical skills, digital technology skills, data analytic skills, and soft skills and students' perceptions of employability. Secondly, the AI Orientation Readiness variable significantly moderates these relationships, particularly amplifying the impact of digital and analytical competencies.Novelty: This paper is an original contribution to the field of accounting education, with a focus on the incorporation of artificial intelligence (AI) readiness into the employability framework. This topic is particularly under-researched, especially in the context of developing economies. Furthermore, it addresses a significant research gap by establishing a link between future competencies and AI preparedness within the context of the lean 5th Industry.Research Implications: The findings of the study indicate that there is an urgent requirement for reform of accounting curricula, for the introduction of AI-related content, and for the development of cross-disciplinary skills. The report also provides policy recommendations, curriculum guidelines, and sample assignments to assist secondary schools and institutions of higher education in educating and supporting graduates in technology-led economies.
Digital Drivers of Carbon Disclosure Quality in the Era of Mandatory Reporting Rohaeni, Nani; Bratakusuma, Sumantri
Advances in Accounting Innovation Vol. 1 No. 2 (2025): February
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v1i2.226

Abstract

Objective: This paper explores the impact of computerized reporting forms on the quality of corporate reporting.Methods: The research employs a quantitative method, utilizing secondary data from 140 mining sector companies listed on the Indonesia Stock Exchange. The data was a statistical software program, in order to evaluate the impact of Green Corporate Governance (GCG) as a moderator. Multiple regression and moderation testing were employed in this analysis.Results: The findings indicate that these digital technologies, including Digital Carbon Reporting, Digital Audit Trail, Digital Assurance, Digital Transparency, and Digital Governance Integration, exert a favorable influence on the quality of disclosure. In addition, GGC moderated the association of the components of digital reporting with the level of disclosure, with the exception of the component of digital assurance, for which the role of moderation was statistically insignificant.Novelty: This study makes two novel contributions to the extant literature. Firstly, it is the first study to introduce digital accounting innovations into the existing body of literature on sustainability governance frameworks. This is a critical but under-researched area, particularly in the context of emerging markets. This "addresses the role of GCG as a strategic moderator enhancing the effectiveness of online financial and non-financial disclosure mechanisms." The research contributes to extant work on stakeholder accountability and digital assurance more generally in the wider ESG reporting space.Research Implications: This study provides empirical evidence regarding the relevance of integrating GCG into digital reporting formats, with respect to greater transparency, lower information asymmetry, and convergence of sustainable accounting standards for regulators, auditors, and corporate management.
Bridging FSAS and FASB: A Theoretical and Practical Clash of Accounting Standards Bratakusuma, Sumantri; Tajuroh Afiah, Efi
Advances in Accounting Innovation Vol. 1 No. 2 (2025): February
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v1i2.227

Abstract

Objective: The objective of this research is to contrast the practical and theoretical consequences of the implementation of an accounting standard between FSAS and FASB, with the emphasis on how the alignment of theory and professional judgment affects quality financial reporting.Methods: I used a theory-themed perspective and used the validated measures to investigate the influence of accounting standards on the quality of reporting by employing EFA and SPSS regression approaches.Results: The findings indicate two main points. First, both FSAS and FASB affect financial reporting quality. Second, FSAS is more contextually embedded with environmental regulatory and institutional forces in Indonesia. The theoretical fit and professional belief were identified as mediators in the standards to reporting relationship. Respondents who demonstrated a high degree of theoretical fit and exhibited above-average ethical judgment exhibited superior performance with regard to relevance, timeliness, and report completeness.Novelty: This study is pioneering in its integration of accounting theory, cross-standard (FSAS vs. FASB) comparison, and behavioral (judgment) dimensions within a unified framework. It offers a novel approach to understanding the impact of local context and theoretical adherence on accounting practice.Research Implications: The results have important implications both for the policy-makers and for the educators of accountants in relation to the necessity to embed in accounting education and accountancy setting, the ability to reason theoretically and make ethical judgments. The study provides practitioners with practical implications on how theoretical knowledge can increase the quality of compliance and reporting as well as to contribute to globally convergence not merely technical standardization.
Quantitative Evaluation of Cloud ERP Dialectics on Professional Collaboration and Organizational Performance Adi Nugroho, Cahyo; Bratakusuma, Sumantri
Advances in Accounting Innovation Vol. 1 No. 2 (2025): February
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v1i2.228

Abstract

Objective: Assess the impact of business and technology logic orientations, collaboration mechanisms, and innovation culture digital readiness on cloud ERP implementation and organizational performance.Methods: A quantitative PLS-SEM analysis was conducted on 216 managers from mid to large-sized companies.Results: Business logic orientation and collaborative mechanisms were found to positively contribute to cloud ERP success (CEIS), while technical logic orientation was found to have a negative impact. CEIS directly impacts firm performance positively. Furthermore, IC and DR significantly moderates the relationship between collaboration and CEIS, suggesting the importance of contextual readiness. R² and Q² values of 0.50 and 0.35, respectively, are considered good for explanatory and predictive qualities. The HTMT values provide strong evidence of convergent validity.Novelty: This study is distinctive because it integrates the logic of leadership, the practices of collaboration, and the culture of digital readiness from a dialectical perspective to explain the outcomes of ERP. It also recognizes and empirically substantiates the significant role of innovation culture/digital readiness, which has been scantily studied in the ERP context, in moderating change dynamics in digital transformation projects.Research Implications: To enhance ERP outcomes, practitioners should prioritize adaptive leadership, promote a collaborative, cross-functional culture, and train for digital readiness. Dependence on inflexible technical logic can be counterproductive in volatile settings. This article provides a diagnosis and a roadmap for achieving organizational agility and resilience in Cloud-ERP transformation.
The role of institutional pressure in driving carbon integration within the Southeast Asian industrial sector Rahmawati, Yunaita
Advances in Accounting Innovation Vol. 2 No. 1 (2025): August
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v2i1.229

Abstract

Objective: Specifically this study seeks to assess the effect of institutional pressure and legitimacy motivation on carbon intelligence integration (CII), and the moderating role of carbon governance maturity (CGM) in high and low carbon intensive industries.Methods: Explanatory approach quantitative manufacturing-energy sectors Southeast Asia regression moderation analysis robustness checks alternative dependent variables empirical validation.Results: The influence of carbon intelligence integration (CII) was highly and significantly influenced by institutional pressure and legitimacy motivation. This relationship was significantly strengthened by the moderating role of carbon governance maturity (CGM), especially at high governance quality levels. In terms of sectoral analysis, the positive impact of ESG performance on stock returns was stronger in the case of firms with lower carbon intensity as well as EPS was consistently found to be a reliable predictor of stock returns across sectors.Novelty: This study is first of its kind to assess the contextual determinants of the relationship between institutional pressure, legitimacy motivation and carbon intelligence integration by proposing and examining carbon governance maturity (CGM) as a potential moderator. Its unique approach is the cross-sectional comparison of high- and low-carbon sectors that sheds light on the contrasting behavioral effects of ESG and earnings variables under differing environmental and sectoral intensities.Research Implications: The results highlight the need to prioritize governance recommendations to better enable carbon intelligence. Sectorial and governance maturity-based ESG disclosure sub benchmarks should be used by policymakers and business leaders to harmonize ESG reporting standards, leading to improved capital market reactions, sustainability practices and long-term firm value. By focusing on transition economies where challenges for carbon disclosure are acute, the study provides evidence for differentiated ESG regulation.  
Green Accounting and Governance for Advancing Sustainable Village Development Rizka, Dio; Rahmawati
Advances in Accounting Innovation Vol. 2 No. 1 (2025): August
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v2i1.231

Abstract

Objective: This paper seeks to gain an understanding of the integration of institutional capacity, collective awareness, regulatory behavior, conservation accounting activities and participatory participation on sustainable development in public sector governance systems. Methods: Quantitative structural modeling was used to investigate interrelations between governance constructs with careful tests of measure validity, structural paths, and indirect effects. The analytical approach has strong robustness and reliability, with extensive methodological examination, discrimination measures, and iterative model validation. Results: Participatory engagement is the most important factor for the predictions of sustainability results, illuminating its fate, strengthening responsiveness, shared ownership, and social legitimacy. Institutional capacity demonstrates high direct and indirect contributions, illustrating that managerial consistency, administrative competence, and integrated actions are the conditional base for sustainable development. AS only affects SD through active participation in the former and internal decision transparency for EA. Regulating behaviour supports sustainability primarily by its capacity to entrench the dynamics of engagement. Novelty: The paper develops a governance-participation integrative model, which represents an alternative to traditional compliance- and accounting-based explanations. It shows that sustainable development is driven more by institutional capacity and social embeddedness than technical systems per se, generating a new theoretical way of thinking for public sector sustainability research. Research Implications: Implications favour reforms that strengthen institutional capacity, broaden participation venues, and integrate environmental accounting into strategic governance processes. The theoretical framework presented here promotes a prospective approach to developing ‘inclusive and resilient’ sustainability policies.

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