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Dhana
Published by PT Anagata Sembagi Education
ISSN : -     EISSN : 30470803     DOI : https://doi.org/10.62872/b0t6h516
Core Subject : Economy,
Economics, Econometrics & Finance
The journal publishes original articles on current issues and internationally occurring trends in Financial Reporting, Tax Compliance, Cost Analysis, Internal Control, Financial Accounting, Management Accounting, Taxation, Auditing, Financial Consulting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 49 Documents
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The Effect of ESG-Based Financial Statement Transparency on Investor Confidence Antony, Antony; Agustin, Lena
Dhana Vol. 2 No. 4 (2025): DHANA-DECEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/6sk13t85

Abstract

The increasing demand for non-financial transparency has encouraged publicly listed companies to integrate Environmental, Social, and Governance (ESG) aspects into financial reporting as a basis for investment decision-making. However, the growing intensity of ESG reporting does not always translate into higher investor trust, raising empirical concerns regarding the effectiveness of ESG transparency. This study aims to empirically examine the effect of ESG-based financial reporting transparency on investor trust in the Indonesian capital market. A quantitative explanatory approach was employed, and data were analyzed using Partial Least Squares Structural Equation Modeling (SEM–PLS). The research sample comprised 132 firm-year observations of publicly listed companies that consistently published ESG reports. ESG transparency was measured using a disclosure index based on Global Reporting Initiative and Sustainability Accounting Standards Board standards, while investor trust was proxied by capital market indicators. The results indicate that ESG-based financial reporting transparency has a positive and statistically significant effect on investor trust. Partial analysis reveals that governance transparency exerts the strongest influence, followed by environmental and social dimensions. These findings demonstrate that investor trust is shaped by the quality and credibility of ESG disclosure rather than the mere existence of sustainability reports, and they confirm the relevance of signaling theory and information asymmetry reduction in explaining investor responses to ESG transparency.
Company Value: Carbon Emission Disclosure, Company Size, and Profitability With Environmental Performance As a Moderating Variable Paramita, Mahardian Hersanti; Wiralestari, Wiralestari; Safelia, Nela
Dhana Vol. 2 No. 4 (2025): DHANA-DECEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/mbcmc447

Abstract

This study aims to determine the effect of carbon emission disclosure, company size, and profitability on firm value, with environmental performance as a moderating variable. The population of this study was companies in the energy sector and the primary consumer goods industry listed on the Indonesia Stock Exchange (IDX) in 2020–2022. The sample used a purposive sampling technique, with a final sample size of 114 companies. This research method uses a quantitative method with secondary data in the form of annual reports and company sustainability reports. The results show that carbon emission disclosure has a positive effect on firm value. Company size has a positive effect on firm value. Profitability has a positive effect on firm value. Environmental performance can moderate the influence of CED, company size, and profitability on firm value.
Fraud Auditing in The Digital Age : Data Analytics-Based Fraud Prevention and Detection Pagiling, Revita Dwi Aviani; Aziz, Muhandis Difa'iy
Dhana Vol. 2 No. 4 (2025): DHANA-DECEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/7ta9t138

Abstract

This study evaluates the fraud phenomenon in the digital era and the role of data analytics in fraud prevention and detection through a literature review. Digital transformation has created an increasingly complex fraud risk environment, where traditional audit methods are limited in capturing anomalies scattered across large volumes of data. Data analytics integrated with digital techniques such as machine learning, big data analytics, and forensic auditing offer new opportunities to strengthen the effectiveness of fraud audits. The reviewed literature demonstrates the ability of data-driven techniques to identify suspicious patterns, improve detection accuracy, and support preventive audit functions. While technology expands detection capacity, challenges such as limited auditor competency, data security issues, and the need for strong governance still require critical attention. This literature review approach integrates empirical and conceptual research findings from indexed scientific publications, providing a comprehensive overview of the development of data analytics in modern fraud audits. The research findings emphasize that the integration of technology and audit professionalism will be a key strategy for addressing fraud risks in the evolving digital era. The references used include recent academic studies from the past five years from various related disciplines.
The Effect of Balanced Scorecard Implementation on Financial and Non-Financial Performance Sariani, Sariani
Dhana Vol. 2 No. 4 (2025): DHANA-DECEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/s8cy7a40

Abstract

This study examines the effect of Balanced Scorecard (BSC) implementation on corporate financial and non-financial performance within an integrated strategic management framework. Increasing business complexity and market volatility have rendered traditional financial-based performance measurement systems insufficient for ensuring sustainable competitiveness, thereby necessitating a more comprehensive approach to performance management. This research employs a quantitative explanatory design using a cross-sectional survey of medium and large enterprises in the manufacturing and service sectors that have implemented the BSC for a minimum of three years. Data were collected from senior managers and performance management officers through structured questionnaires and supplemented with secondary financial reports. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results demonstrate that BSC implementation has a significant positive effect on financial performance, including profitability, revenue growth, and cost efficiency, and an even stronger positive effect on non-financial performance dimensions such as innovation capability, customer satisfaction, internal process effectiveness, and employee development. Furthermore, non-financial performance partially mediates the relationship between BSC implementation and financial outcomes, confirming the strategic role of non-financial capabilities as drivers of long-term financial success. These findings reinforce the position of the Balanced Scorecard as a comprehensive strategic management system that aligns organizational activities with sustainable performance objectives.
Carbon Accounting and Ethical Dilemmas in Emission Reporting: Between Compliance and Greenwashing Kadua, Nada Cantika Putri
Dhana Vol. 2 No. 4 (2025): DHANA-DECEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/09te2d05

Abstract

This study examines the ethical dilemma inherent in corporate carbon accounting and emissions reporting, particularly the tension between substantive regulatory compliance and strategic greenwashing. Increasing regulatory pressure and global net-zero commitments have positioned carbon disclosure as a core instrument of corporate governance; however, persistent weaknesses in measurement quality, disclosure integrity, and governance structures have generated substantial ethical challenges. This research adopts a qualitative explanatory design using systematic literature review and document analysis of 72 academic studies, regulatory reports, corporate sustainability disclosures, and enforcement cases published between 2020 and 2025. Data were analyzed through thematic content analysis and comparative institutional analysis. The results reveal that dominant corporate practices include incomplete Scope 3 reporting, selective and promotional disclosure, symbolic compliance, weak governance, and long-term net-zero targets lacking operational implementation. The findings further demonstrate a strong inverse relationship between regulatory strength and greenwashing intensity, indicating that robust climate governance and mandatory reporting significantly reduce opportunistic disclosure behavior. The discussion highlights how economic incentives, market expectations, regulatory design, and professional standards jointly shape the ethical trajectory of carbon accounting. The study concludes that carbon accounting functions either as a mechanism of genuine climate accountability under strong institutional governance or as a sophisticated instrument of greenwashing under weak regulatory environments, underscoring the need for institutional strengthening to achieve sustainable corporate climate governance.
Accounting Students' Perceptions of the Use of Artificial Intelligence (AI) in Higher Education at Semarang State PolytechnicAccounting Students' Perceptions of the Use of Artificial Intelligence (AI) in Higher Education at Semarang State Polytechnic Putri, Alvianita Gunawan; Hidayati, Ulfah; Murtini, Sri; Mansur, Ahmad Wafa; Ardiansah, Noor
Dhana Vol. 3 No. 1 (2026): DHANA - MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/tbfey665

Abstract

This study aims to explore the perceptions of accounting students at Politeknik Negeri Semarang regarding the use of Artificial Intelligence (AI) in higher education. The rapid development of AI has significantly transformed learning processes, requiring students to integrate technological literacy with accounting competencies. This research employed a quantitative survey method using a structured questionnaire distributed to 39 accounting students. The instrument measured several variables, including the effectiveness of AI use, the effectiveness of chatbot-based learning assistance, students’ AI proficiency, lecturers’ AI competence, and overall student perceptions of AI integration in learning. The data were analyzed using SPSS through descriptive statistics, validity and reliability testing, and factor analysis. The findings indicate that students generally hold positive perceptions toward AI utilization in higher education. They consider AI tools, including chatbots, helpful in supporting learning efficiency, improving understanding, and assisting in completing academic tasks. Students also reported adequate levels of AI proficiency, although improvements in AI-related teaching competence among lecturers are still needed. Overall, the study highlights the importance of strengthening AI literacy in accounting education to enhance students’ readiness for future professional demands
The Integration of Sustainability Accounting and ESG Reporting in Enhancing Corporate Transparency and Accountability in the Era of Sustainable Economy Mayndarto, Eko Cahyo; Nuraliati, Ayke; Kadua, Nada Cantika Putri
Dhana Vol. 3 No. 1 (2026): DHANA - MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/a0rbb265

Abstract

The growing emphasis on sustainability and Environmental, Social, and Governance (ESG) principles has transformed modern corporate governance by demanding higher levels of transparency and accountability in corporate reporting practices. Companies are increasingly required to disclose not only financial performance but also environmental and social impacts through sustainability accounting and ESG reporting frameworks. This study aims to analyze the integration of sustainability accounting and ESG reporting in enhancing corporate transparency and accountability in the era of a sustainable economy. The research adopts a quantitative approach using secondary data collected from corporate annual reports, sustainability reports, and ESG disclosures of companies that consistently publish sustainability information. Data analysis was conducted using descriptive statistics and multiple regression analysis to examine the relationship between sustainability accounting, ESG reporting, corporate transparency, and corporate accountability. The results indicate that sustainability accounting disclosure and ESG reporting have a positive and statistically significant influence on corporate transparency and accountability. Companies that integrate sustainability accounting practices with structured ESG reporting frameworks tend to provide more comprehensive, reliable, and comparable sustainability information. These disclosures strengthen investor confidence, support risk management, and enhance corporate governance effectiveness. The study concludes that the integration of sustainability accounting and ESG reporting is essential for improving the credibility of sustainability disclosures and for strengthening transparency and accountability within corporate governance systems in the era of sustainable economic development.
Determinants of Audit Quality in the Digital Era: The Influence of Audit Tenure, Artificial Intelligence, and Firm Complexity Yulianti, Yulianti; Trilestari , Rr Dian Indriana
Dhana Vol. 3 No. 1 (2026): DHANA - MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/jjk3zb32

Abstract

The rapid development of digital technology has transformed the auditing environment, influencing the determinants of audit quality in modern organizations. The integration of digital systems, advanced data analytics, and Artificial Intelligence (AI) has changed how auditors collect, analyze, and evaluate financial information. Alongside these technological developments, traditional factors such as audit tenure and firm complexity continue to play important roles in shaping audit outcomes. This study aims to examine the influence of audit tenure, Artificial Intelligence adoption, and firm complexity on audit quality in the digital era. This research employs a quantitative approach using secondary data obtained from audited annual reports and financial statements of publicly listed companies. The sample was selected using purposive sampling, and the collected data were analyzed using multiple linear regression analysis to examine the relationships between the independent variables and audit quality. The results indicate that audit tenure and Artificial Intelligence adoption have a positive and significant effect on audit quality, suggesting that longer auditor–client relationships improve auditors’ understanding of client operations while AI enhances the efficiency and accuracy of audit procedures. Meanwhile, firm complexity does not have a significant effect on audit quality, indicating that auditors are generally capable of managing complex organizational structures through standardized audit practices and technological support. The study concludes that the transformation of the audit environment in the digital era has shifted the determinants of audit quality toward a combination of professional experience and technological capability, highlighting the strategic role of Artificial Intelligence in improving modern audit practices.
Implementation of Environmental Management Accounting (EMA) in Supporting Sustainable Business Strategy Munir, Alchudri
Dhana Vol. 3 No. 1 (2026): DHANA - MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/x4hcgw76

Abstract

Sustainability has become an essential component of modern business strategy as organizations face increasing environmental challenges, regulatory pressures, and stakeholder expectations. Companies are required to integrate environmental considerations into strategic decision making to achieve long term competitiveness and responsible resource management. Environmental Management Accounting (EMA) has emerged as an important managerial tool that provides information on environmental costs, resource use, and environmental performance to support sustainability oriented strategies. This study aims to analyze the role of Environmental Management Accounting in supporting sustainable business strategy within organizations. The research employed a quantitative approach using a survey method involving managers, accountants, and sustainability officers in organizations implementing environmental management practices. Data were collected through structured questionnaires and analyzed using descriptive statistics and multiple regression analysis to examine the influence of EMA implementation on sustainable business strategy. The results indicate that the implementation of EMA significantly contributes to sustainability oriented strategic decision making, particularly through environmental cost identification, resource efficiency management, and integration of environmental information in managerial processes. EMA practices enable organizations to improve environmental performance while enhancing operational efficiency and long term competitiveness. The study concludes that Environmental Management Accounting plays a strategic role in bridging environmental sustainability and financial management, thereby supporting the development of sustainable business strategies and organizational resilience in the evolving business environment.

Page 5 of 5 | Total Record : 49

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