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Fairness
Published by Generate Digital Publishing
ISSN : -     EISSN : 3108950X     DOI : 10.70764/gdpu-fr
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
Fairness provides a venue for high-quality manuscripts related to economics, finance, management accounting and accounting practice in the broadest sense. The editorial board encourages manuscripts that are international in scope, and articles that are perceptive, and evidence-based and seek new solutions or new ways of thinking about practices and problems and invite reasoned critical perspectives. However, readers may also find papers that investigate issues with global relevance. Fairness is published by the publishing company "Generate Digital Publishing". Fairness is an open-access journal which means that all content is freely available at no cost to the user or the institution. The scope of the journal includes empirical and theoretical articles relating to economics, finance, management accounting, and accounting practice broadly and continuously as a whole.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
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Search results for , issue "Vol. 1 No. 2 (2025)" : 5 Documents clear
Accounting Perspectives on Tax Amnesty Policies in Indonesia: A Qualitative Literature Review and Case Study Diah Nasrotul Afifa
Fairness Vol. 1 No. 2 (2025)
Publisher : Fairness

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-fr.2025.1(2)-01

Abstract

Objective: This study aims to analyze accounting perspectives on the implementation of the 2016 Tax Amnesty (TA) in Indonesia, focusing on how financial reporting practices are carried out, particularly under PSAK 70.Research Design & Methods: This study uses a qualitative descriptive approach, combining a systematic literature review with a literature-based case study of corporate taxpayers participating in the 2016 Tax Amnesty program. Data were collected from academic publications, PSAK standards, tax regulations, and corporate financial reports. Findings: The study found that most entities chose PSAK 70 (prospective approach) rather than PSAK 25 (retrospective approach) to avoid the complexity of restatement. The main accounting issue lies in the conflict of equity presentation, where PSAK 70 requires the recording of asset-liability differences in Additional Paid-in Capital (APIC), while Law No. 11/2016 requires recognition in Retained Earnings. Conceptually, the APIC treatment provides greater transparency by separating non-operating profits from distributable profits.Implications & Recommendations: This finding emphasizes the need for regulatory harmonization between the IAI and the Directorate General of Taxes (DGT) to resolve inconsistencies in the presentation of equity and improve reporting consistency. Future studies should compare the 2016 Tax Amnesty with the Voluntary Disclosure Program (PPS) to assess the continuation of compliance behavior and evaluate the long-term impact of deemed costs on deferred tax liabilities in public companies. Contribution & Value Added: This study presents a comprehensive synthesis of PSAK 70 implementation, highlighting ethical and transparency dilemmas in equity reporting and offering policy insights to align tax laws and accounting regulations to ensure sustainable compliance and reliable financial disclosure.
The Impact of Macroeconomic Factors on Indonesian Stock Market: Evidence from A VECM Analysis Ahmad Subakir; Waqar Azeem Naqvi
Fairness Vol. 1 No. 2 (2025)
Publisher : Fairness

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-fr.2025.1(2)-02

Abstract

Objective: Macroeconomic variables continue to be a compelling subject for research, as numerous studies reveal inconsistent findings and a reliance on the fluctuations of capital markets and international financial markets. The objective of this research is to examine the impact of inflation, the interest rates set by Bank Indonesia, exchange rates, and economic growth on the fluctuations of the Composite Stock Price Index on the Indonesia Stock Exchange.Research Design & Methods: The research employs a quantitative methodology utilizing a Vector Autoregression (VAR) model. It implements the Vector Error Correction Model (VECM) technique with Eviews 10 analytical tools, utilizing secondary time series data derived from monthly intervals spanning from 2021 to 2024. Findings: In the long term, only the exchange rate has a significant impact on the IHSG. In the short term, there are substantial adjustment mechanisms leading towards long-term equilibrium, indicating that the model is dynamically stable. Partially, inflation has a significant positive effect on the IHSG. Meanwhile, the BI interest rate and the exchange rate have a significant negative impact, reflecting that an increase in interest rates and the depreciation of the rupiah suppress investment activity and the performance of the IHSG. GDP does not have a significant impact in the short term, suggesting that economic growth has not yet been fully reflected in the stock market.Implications & Recommendations: This finding emphasizes the need for adaptive monetary policy and effective financial policy coordination to respond to economic fluctuations, mitigate the negative impact of external shocks, and strengthen the resilience of the national financial system.Contribution & Value Added: This study provides the latest empirical evidence on the impact of GDP and monetary variables on the Indonesia Composite Index through a VECM approach and offers practical implications for investors and policymakers in maintaining the stability of capital markets and the financial system.
IFRS Implementation in Management Accounting Systems: A Systematic Review on Financial Reporting Quality Ita Salsalina Lingga; Yassine Oubahou; Khalid El Ouafa
Fairness Vol. 1 No. 2 (2025)
Publisher : Fairness

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-fr.2025.1(2)-03

Abstract

Objective: This study examines the implementation of International Financial Reporting Standards (IFRS) and its impact on the quality of financial reporting, with an emphasis on the role of management accounting systems (MAS).Research Design & Methods: This study uses a systematic literature review (SLR) approach, analyzing various findings from articles indexed in Scopus (Q1–Q4) with the basic keywords IFRS, quality of financial statements, and management accounting system, focusing on quantitative and qualitative findings related to the adoption of IFRS.Findings: The results show that IFRS adoption generally improves accounting quality by reducing earnings management, increasing loss recognition, and strengthening investor confidence. However, the effectiveness of IFRS remains limited in countries with weak law enforcement and low institutional readiness. Evidence from Russia and Ukraine shows that partial implementation limits the expected benefits, while Germany's two-tier enforcement system effectively detects but fails to prevent future reporting irregularitiesImplications & Recommendations: Organizations need to strengthen internal controls, audit mechanisms, and management accounting systems to ensure that the adoption of IFRS results in substantial quality improvements. Policymakers need to provide regulatory clarity, capacity building, and encourage digital innovation to support accurate reporting.Contribution & Value Added: This study provides cross-country insights into how IFRS interacts with management accounting practices, emphasizing that the success of IFRS depends on institutional capacity, governance quality, and technology integration.
Integrating Carbon and Environmental Accounting into Sustainability Reporting: A Systematic Literature Review Ali khalaf Gatea
Fairness Vol. 1 No. 2 (2025)
Publisher : Fairness

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-fr.2025.1(2)-04

Abstract

Objective: This study aims to analyze the integration of Carbon Accounting (CA) and Environmental Accounting (EA) in Sustainability Reports and their impact on company performance in terms of finance, operations, reputation, and governance, with a focus on the contribution of accounting system harmonization to sustainable value and the challenges of its implementation. Research Design & Methods: Using a Systematic Literature Review (SLR) approach guided by the PRISMA protocol, this study synthesizes findings from 57 peer-reviewed journal articles published between 2002 and 2025 and indexed in Scopus. Findings: The results show a significant upward trend in research related to CA, EA integration, especially after 2020, driven by the adoption of global frameworks such as IFRS S2, GRI Standards, and EU CSRD. Empirical evidence shows that CA/EA integration positively affects corporate performance, especially in large companies with adequate technological and financial capacity. However, challenges remain, including inconsistencies in measurement methods, limitations in data reliability, and reporting practices that are symbolic rather than substantive. Implications & Recommendations: This study emphasizes the importance of global harmonization of sustainability reporting standards, standardization of ESG audits, and strengthening institutional capacity, especially in emerging markets, so that CA/EA data is integrated into strategic management and investment decisions to drive real sustainability transformation. Contribution & Value Added: This study confirms that CA, EA integration unifies financial and environmental accountability, and strengthens the theory and practice of sustainability accounting towards transparency and transition to a low-carbon economy.
The Effect of Operating Expenses, Business Income, Receivables Turnover, and Total Debt on Net Profit in Food and Beverage Companies Tsalsa Dyna Shofwatin; Ernest Alang Wung
Fairness Vol. 1 No. 2 (2025)
Publisher : Fairness

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-fr.2025.1(2)-05

Abstract

Objective: This study aims to empirically examine the effect of operating expenses, operating income, accounts receivable turnover, and total debt on net income in manufacturing companies listed on the Food & Beverage sub-sector of the Indonesia Stock Exchange for the period 2020–2024. Research Design & Methods: Using a descriptive quantitative approach, this study employs a panel data regression model that combines time series observations (2020–2024) and cross-sectional observations of 10 companies, then tests the best model from the panel regression. Findings: Based on the test results, the best model found was the FEM model. The analysis shows that business income and total debt have a positive and significant effect on net profit. Conversely, operating expenses and accounts receivable turnover were not found to have a statistically significant effect on profit margin. Implications & Recommendations: These results confirm that F&B companies need to prioritize revenue growth and prudent debt management, while maintaining cost efficiency and accounts receivable management. Further research is recommended to include variables such as company size, age, innovation, and macroeconomic factors, using a broader approach and analysis period. Contribution & Value Added: This study provides empirical evidence on the effect of operating expenses, operating income, accounts receivable turnover, and total debt on net income in Indonesia's F&B manufacturing sector and offers strategic insights for managers and investors in making more effective business decisions.

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