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Mochamad Nashrullah
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INDONESIA
International Journal of Accounting Innovation
Published by Antis Publisher
ISSN : -     EISSN : 30895383     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
International Journal of Accounting Innovation (IJAI) is a peer-reviewed academic journal focused on advancing innovation in the field of accounting, with the goal of encouraging global accounting practices that are responsive to technological advancements, regulatory changes, and sustainability demands. The journal provides a platform for academics, practitioners, and policymakers to explore and discuss current issues and challenges facing the accounting profession worldwide. IJAI emphasizes an interdisciplinary approach that promotes innovation in accounting, including the integration of technologies such as artificial intelligence (AI), blockchain, big data, and machine learning into financial processes. The journal also welcomes studies on the role of accounting in meeting international standards and supporting sustainable, socially responsible business practices.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 20 Documents
 1   2 
THE INFLUENCE OF ENVIRONMENTAL COSTS AND CARBON PERFORMANCE ON FINANCIAL PERFORMANCE: THE MEDIATING ROLE OF ENVIRONMENTAL PERFORMANCE Amalia, Hanifah Adhe; Aji, Seto Satriyo Bayu
International Journal of Accounting Innovation Vol. 1 No. 2 (2025): June
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i2.11

Abstract

Objective: This study investigates the intricate relationships between environmental costs, carbon performance, and financial performance within corporate frameworks. The primary objective is to elucidate how environmental performance mediates the relationship between carbon performance and financial outcomes. Method: The study employs a quantitative approach, utilizing purposive sampling to select a population of energy sector companies listed on the Indonesia Stock Exchange from 2021 to 2023. A total of 17 companies were included in the final sample, resulting in 51 observations. Data collection techniques involved the use of financial reports and sustainability disclosures, while analysis was conducted using statistical software to perform regression analysis and hypothesis testing. Results: The results indicate that companies demonstrating robust carbon performance, characterized by reduced emissions, tend to experience enhanced environmental performance, which subsequently leads to improved financial performance. Novelty: The novelty of this research lies in its exploration of environmental costs as both a necessary expenditure and a strategic investment that can yield long-term financial benefits. It differentiates itself from prior studies by focusing specifically on the energy sector in Indonesia, providing new insights into how environmental initiatives can be leveraged for financial gain. Furthermore, it reinforces the notion that effective environmental management is not merely a regulatory obligation but a strategic investment that can yield significant returns.
INTEGRATION OF DIGITAL COMMUNICATION IN SUSTAINABLE SHARIA FINANCE : CHALLENGES AND OPPORTUNITIES IN THE CYBER MEDIA ERA Kurniawati, Juliana; Fitria Yuliani; Sri Dwi Fajarini
International Journal of Accounting Innovation Vol. 1 No. 2 (2025): June
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i2.12

Abstract

Objective: This study aims to examine the challenges and opportunities faced by the Islamic finance sector in utilizing digital communication technology. Method: This article uses a qualitative research method based on a literature review, analyzing the integration of digital communication in Islamic banking services and the implementation of digital technology, as well as opportunities and challenges in the cyber media era. Results: On the one hand, the use of digital platforms expands access to Islamic financial services, increases transparency, efficiency, and community involvement. However, on the other hand, a number of challenges arise, including low digital literacy, cybersecurity threats, and the need for regulations that are in accordance with sharia principles. Novelty: With a deeper understanding, the integration of digital communication can be a strong basis for strengthening inclusive, adaptive, and sustainable sharia finance amidst the changes in the digital era. Utilizing all available resources on the internet for the integration of sharia banking product services, for example creating interesting content on digital media platforms as a means of promotion and education for Indonesian society.
THE EFFECT OF COMPANY AGE ON IMPRESSION MANAGEMENT PRACTICES Purwitasari, Fadilla; Ariska, Ricky A.; Yustie, Renta
International Journal of Accounting Innovation Vol. 1 No. 2 (2025): June
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i2.13

Abstract

Objective: In order to maintain a good image in front of investors and other stakeholders, companies carry out impression management. Various factors are considered to influence how impression management practices are carried out by companies. One of these factors is the age of the company. This study aims to explore how the age of the company affects the impression management practices carried out by the company. Method: This study is a quantitative study with a data processing method of regression analysis. The research sample was 100 non-financial companies with the oldest and youngest ages listed on the Indonesia Stock Exchange in 2023. Impression management practice data was taken from the board of directors' report in the company's annual report and processed using the content analysis method. Results: The results of the study indicate that the age of the company does not affect the impression management practices carried out by the company. Novelty: There has never been any research in Indonesia that uses company age as a factor influencing impression management practices.
THE ROLE OF BIBLIOMETRIC ANALYSIS OF ARTIFICIAL INTELLIGENCE (AI) IN ACCOUNTING: A STUDY FROM SCIENCEDIRECT, EMERALD INSIGHT, AND SCOPUS DATABASES Taufiqurrahman, Muhammad; Lating, Ade Irma Suryani
International Journal of Accounting Innovation Vol. 1 No. 3 (2025): October
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i3.14

Abstract

Objective: This study aims to examine publication trends related to AI in accounting using a bibliometric approach, by identifying influential authors, key keywords, and patterns of scientific collaboration. Method: Research data was taken from 50 publications on the Scopus, ScienceDirect, and Emerald Insight databases between 2021 and 2025, and then analyzed using VOSviewer 1.6.20 software with co-authorship and co-occurrence techniques. Results: The analysis results confirm that "artificial intelligence" is the most dominant keyword, while visualizations in the form of networks, overlays, and densities reveal the collaboration structure and the development of research themes. Novelty: This study provides a comprehensive mapping of AI literature in accounting and can be an important reference for both researchers and practitioners in identifying emerging trends and issues.
COMPATIBILITY OF RESPONSIBILITY ACCOUNTING AND THE PERFORMANCE-BASED ACTIVITY COSTING SYSTEM (PF-ABC) FOR IMPROVING COST MANAGEMENT Hassoon, Hadeel Sameer; Abdullah, Nawfal Hussien
International Journal of Accounting Innovation Vol. 1 No. 3 (2025): October
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i3.15

Abstract

Objective: This study aims to analyze the challenges inherent in traditional costing systems and to explore the integration of Responsibility Accounting and Performance-Focused Activity-Based Costing (PF-ABC) as contemporary approaches to enhance cost management and performance evaluation within industrial settings. Method: The research was conducted through an applied case study at the General Company for Electrical and Electronic Industries, focusing on the Electric Water Heater Production Line (80 and 120-liter models). Data were collected through on-site observations and financial performance analysis to identify inefficiencies and cost distortions. Results: Findings revealed that the manufacturing facility relied on outdated costing techniques, resulting in inflated production costs, frequent errors, and inefficiencies in operational processes. The application of Responsibility Accounting and PF-ABC demonstrated potential for more accurate cost allocation, enhanced managerial control, and improved performance evaluation. Novelty: This study contributes to management accounting literature by proposing a synergistic model that integrates Responsibility Accounting with PF-ABC, offering a modernized framework for cost management optimization and strategic decision-making in industrial enterprises.
THE RELATIONSHIP BETWEEN CONSUMER BEHAVIOR AND THE HIGH RATE OF COD PAYMENT DEFAULT IN E-COMMERCE AMONG THE PEOPLE OF SURABAYA Prameswari, Manda Destara; Lating, Ade Irma Suryani
International Journal of Accounting Innovation Vol. 1 No. 3 (2025): October
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i3.16

Abstract

Objective:This study aims to examine the relationship between consumer behavior and the high rate of payment default in Cash on Delivery (COD) transactions within e-commerce in Surabaya. Method: A descriptive qualitative approach was employed, with data collected through interviews and direct observations involving consumers, business owners, and couriers in Surabaya. Results: The results indicate that consumer behavior significantly influences the prevalence of COD payment defaults. The main factors contributing to these defaults include impulsive buying behavior, low levels of digital and financial literacy, a lack of transactional responsibility, and the absence of strict sanctions within e-commerce systems. Novelty: This study is expected to serve as a reference for business actors and e-commerce platforms in formulating strategies to enhance consumer literacy and improve risk management policies related to COD transactions.
THE EFFECT OF CSR, FINANCIAL DISTRESS, AND GOOD CORPORATE GOVERNANCE ON STOCK RETURNS Melinda, Puput; Hariyanto, Wiwit
International Journal of Accounting Innovation Vol. 1 No. 3 (2025): October
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i3.18

Abstract

Objective: The purpose of this study is to determine and examine the effect of Corporate Social Responsibility (CSR), financial distress, and Good Corporate Governance (GCG) on stock returns in mining companies listed on the Indonesia Stock Exchange. Method: This study uses a quantitative method with secondary data as the main source. Stock return data was obtained from annual closing prices during the period 2021 to 2023. All information was then classified into research variables according to the needs of the analysis. The sample was determined using purposive sampling, which is a non-probability sampling method based on certain criteria relevant to the research objectives. Results: Based on the results of testing, analysis, and interpretation of data in this study, it can be concluded that Corporate Social Responsibility (CSR), financial distress, and Good Corporate Governance (GCG) have a significant effect on the stock returns of companies listed on the Indonesia Stock Exchange. Novelty: Theoretically, this study contributes to the understanding that the influence of CSR, financial distress, and corporate governance on stock returns is contextual, greatly influenced by industry characteristics, company financial conditions, and investor behavior in interpreting risk, profitability, and company sustainability. For investors, these results can be used as a reference in formulating investment strategies, considering that CSR does not always increase stock attractiveness, financial distress can open up opportunities for higher returns, and corporate governance, although important in the long term, can reduce returns in the short term.
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY (CSR), INTELLECTUAL CAPITAL, AND INSTITUTIONAL OWNERSHIP ON THE FINANCIAL PERFORMANCE OF COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) Aisidah, Suffi Natul; Widodo, Heri
International Journal of Accounting Innovation Vol. 1 No. 3 (2025): October
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i3.19

Abstract

Objective: This study aims to determine the effect of Corporate Social Responsibility, Intellectual Capital, and Institutional Ownership on Financial Performance. Method: This study uses quantitative methods and secondary data sources with mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023 as the object of study. The sampling technique used purposive sampling, which is a technique of sampling based on specific criteria, resulting in 11 companies with a total of 33 sample data. Data analysis was performed using multiple linear regression with SPSS 25 software. Results: The results of the study show that: (1) Corporate Social Responsibility does not affect financial performance, (2) Intellectual Capital affects financial performance, and (3) Institutional ownership has a positive effect on financial performance in mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. Novelty: The novelty of this study lies in its integrated examination of Corporate Social Responsibility, Intellectual Capital, and Institutional Ownership simultaneously in predicting financial performance, specifically within mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. This research provides updated empirical evidence by combining these three determinants in one model and focusing on a post-pandemic dataset, which has rarely been explored in previous studies on the Indonesian mining sector.
INTEGRATING ACCOUNTING INFORMATION SYSTEMS AND ENTERPRISE RISK MANAGEMENT FOR REAL-TIME FINANCIAL RISK MONITORING Hossen, Munkashir
International Journal of Accounting Innovation Vol. 1 No. 3 (2025): October
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i3.28

Abstract

Objective: This study aims to examine the strategic integration of Accounting Information Systems (AIS) and Enterprise Risk Management (ERM) as a mechanism for strengthening real-time financial risk monitoring and improving organizational decision-making in dynamic financial environments. Method: The study adopts a conceptual and analytical review approach by synthesizing relevant literature on AIS functionality, ERM frameworks, cybersecurity risks, and digital risk governance. Key themes related to system integration challenges, risk control mechanisms, and governance practices are systematically analyzed to develop an integrated perspective. Results: The findings indicate that AIS–ERM integration enables organizations to shift from reactive financial management toward proactive and predictive risk identification through accurate data processing, real-time monitoring, and advanced analytics. However, implementation challenges persist, including legacy system incompatibility, cybersecurity threats, human error, and organizational resistance. The adoption of best practices—such as encryption, access control, continuous monitoring, incident response planning, and leadership-driven change management—significantly enhances system reliability and risk mitigation effectiveness. Novelty: This study highlights the strategic value of aligning transactional accuracy with enterprise-wide risk governance by emphasizing predictive analytics, customizable dashboards, and risk-aware organizational culture as critical enablers of modern financial governance.
THE EFFECT OF POLITICAL CONNECTIONS, LEVEL OF GOVERNMENT OWNERSHIP, AND GOOD CORPORATE GOVERNANCE ON ANTI-CORRUPTION DISCLOSURE IN STATE-OWNED ENTERPRISES LISTED ON THE INDONESIAN STOCK EXCHANGE FOR THE PERIOD 2021-2024 Aghniyah, Dwi Damayanti; Wany, Eva
International Journal of Accounting Innovation Vol. 2 No. 1 (2026): February
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v2i1.30

Abstract

Objective : This study aims to examine and analyze the influence of political connections, government ownership levels, and Good Corporate Governance (GCG) on anti-corruption disclosure in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Method : Using a quantitative approach, the research population consists of 24 SOEs consistently listed on the IDX throughout the observation years. Data were analyzed using descriptive analysis and logistic regression. Results : The results of the study indicate that political connections have a significant positive effect on anti-corruption disclosure, suggesting that stronger political ties drive companies to enhance transparency to maintain legitimacy. Similarly, the level of government ownership was found to have a significant impact; companies with higher state ownership demonstrate a greater commitment to anti-corruption reporting to meet public accountability demands. Regarding Good Corporate Governance, the results are mixed: managerial and institutional ownership significantly influence anti-corruption disclosure, whereas the proportion of independent commissioners shows no significant effect. This indicates that the role of independent commissioners has not been fully effective in promoting anti-corruption transparency within Indonesian SOEs. Novelty : These findings provide insights for regulators and stakeholders to strengthen corporate oversight mechanisms and public sector integrity.

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