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INDONESIA
The Indonesian Accounting Review
Published by Universitas Hayam Wuruk Perbanas
ISSN : 20863802     EISSN : 2302822X     DOI : http://dx.doi.org/10.14414/tiar
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol. 15 No. 2 (2025): July - December 2025" : 6 Documents clear
Digital Technology in SMEs Sustainability Practies: A Systematic Literature Review Khodijah, Amalia Siti; Meidawati, Neni; Hudayati, Ataina; Sudiarti, Sri
The Indonesian Accounting Review Vol. 15 No. 2 (2025): July - December 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i2.5202

Abstract

The popularity of sustainability topics has increased, not only ini large companies, but also in small medium enterprises (SMEs). This study aims to analyze trends in publications related to digital technology implementation on SMEs sustainability practice. This research employs bibliometric analysis with a quantitative approach to identify the most used theory, variables, most influential journals and articles in this domain. The articles was extracted from the Scopus database. After applying a set of criteria, 62 articles were selected for this analysis. This systematic review demonstrates that research on digital technology in sustainable practices of SMEs is continuously evolving. This study reveals that the European continent leads in prominent publications on this subject. The Resource-Based View Theory is frequently employed to develop conceptual frameworks within this research area. Potential avenues for future research have been identified to provide recommendations for further studies. It highlights the need for adopting new theories, embracing qualitative methods and conducting cross-generational studies. This study enhances the utilization of technology in sustainable practices of SMEs, this paper highlights the need to adopt novel theories and recommends embracing experimental and longitudinal research methodologies, to uncover deeper insights into the implementation ofdigital technology in SMEs sustainable practices.
Locus of Control Mediates the Effect of Financial Behavior and Social Trust on Sharia-Compliant Investment Decisions Hafidzi, Achmad Hasan; Utami , Elok Sri; Paramu , Hadi; Afroh , Ibna Kamilia Fiel; Yuliarti , Norita Citra
The Indonesian Accounting Review Vol. 15 No. 2 (2025): July - December 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i2.5205

Abstract

This study aims to analyze the role of locus of control in mediating the effect of financial behavior and social trust on Sharia-compliant investment decisions among investors in East Java. This study uses a quantitative approach involving 532 respondents. Data are analyzed using Structural Equation Modeling (SEM). The results of this study show that locus of control significantly mediates the effect of financial behavior and social trust on Sharia-compliant investment decisions. Interestingly, financial behavior has a direct negative effect on investment decisions, but this effect changes to positive when mediated by locus of control. This study strengthens the integration of Social Cognitive Theory, Locus of Control Theory, and Theory of Planned Behavior in the context of Sharia finance, thus providing a comprehensive understanding of how internal beliefs influence investment actions. Practically, these findings suggest that financial literacy programs should include a psychological empowerment approach, especially strengthening people’s beliefs about their control and ability to manage investments. The novelty of this study is the use of locus of control as an intervening variable in the study of sharia-compliant investment at the regional level.
The Mediation Effect on the Relationship Between Political Connections and Firm Value: Empirical Evidence from the Financial Industry in Indonesia Yunita, Khristina; Mustaruddin Saleh; Wendy
The Indonesian Accounting Review Vol. 15 No. 2 (2025): July - December 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.1525320

Abstract

This investigation explores CSR's potential mediating function in the political connection-firm value relationship. The analysis utilizes 437 annual reports from Indonesia Stock Exchange-listed financial sector corporations spanning 2014-2021. Data analysis reveals that CSR successfully mediates the political connection-firm value relationship. Additional findings demonstrate that political connections exert positive and significant effects on firm value, while CSR spending patterns differ significantly between politically connected and non-connected organizations. Robustness testing employing identical variables with alternative indicators maintains result consistency.
Evaluation of the Implementation of the Principal Inspectorate’s Role of Agency X in the Performance Audit Khairunnisa; Setyaningrum, Dyah
The Indonesian Accounting Review Vol. 15 No. 2 (2025): July - December 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i2.5441

Abstract

A gap exists between the Regulation of the Financial and Development Supervisory Agency (BPKP) Number 8 of 2021 and the implementation of the Principal Inspectorate’s role of Agency X in the Performance Audit of Activity X. In contrast, the agency’s target to achieve capability level 4 within the next four years underscores the importance of research that aims to evaluate the implementation of the role of Irtama of Agency X in the Performance Audit of Activity X based on BPKP Regulation Number 8 of 2021 and to provide recommendations for improvement to enhance its capability level to level 4. The research employs a qualitative evaluation case study approach. Secondary data were obtained from qualitative document instruments, while primary data were collected through interviews and questionnaires. It examines the perspectives of auditors, auditees, and BPKP evaluators. The results indicate that Irtama of Agency X implemented only 9 of 16 statement fulfillment items at Level 3 (56.25%) and none at Level 4 (0%). The implications suggest that Agency X should promptly develop a risk management framework, and the Principal Inspectorate of Agency X should prepare its annual plan based on Agency X’s risk management, revise the performance audit guidelines, and ensure that the performance audit results generate 3E findings.
The Effect of Life Cycle Assessment on Performance Sustainability: The Moderating Roles of Bioaccounting and Smart Environmental Hardianto, Ade Manggala; Novitasari, Yuli; Widyaningsih, Widianingsih; Amanah, Mutiara Sherly
The Indonesian Accounting Review Vol. 15 No. 2 (2025): July - December 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i2.5485

Abstract

The growing urgency to achieve long-term performance sustainability amidst dynamic environmental challenges presents a significant problem for modern organizations, particularly when life cycle management and ecological accountability are not optimally integrated. This study aims to analyze the effect of life cycle factors on performance sustainability while evaluating the dual moderating roles of bioaccounting and smart environmental  in strengthening strategic responses to environmental and operational pressures. A quantitative approach was employed using survey data from corporate respondents, and the analysis was conducted using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) technique to test indicator validity and structural relationships across variables. The findings indicate that life cycle significantly influences performance sustainability, and both bioaccounting and smart environmental  function as effective moderators that enhance the alignment between corporate strategies and ecological responsibility.  The implications of this research emphasize the importance of sustainability-oriented accounting innovation and environmentally intelligent decision-making as foundations for competitive advantage, regulatory compliance, and long-term value creation.
Crisis Response Patterns in Indonesian Philanthropy: How Religious Obligation Creates Revenue Resilience During the Covid-19 Pandemic Dedy Hermawan; Mohammad Ali Fikri; Endar Pituringsih
The Indonesian Accounting Review Vol. 15 No. 2 (2025): July - December 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.1525530

Abstract

This study analyzes differential crisis response patterns between religious and non-religious philanthropic organizations in Indonesia during the COVID-19 pandemic. Employing a longitudinal quantitative approach with panel data from 10 philanthropic organizations registered with the Indonesian Philanthropy Association from 2015-2024, we calculated annual revenue growth rates yielding 90 observations (45 per group). Mann-Whitney U Test results showed no statistically significant difference in average growth rates (U = 992.500; p = 0.872; r = 0.017). However, critical findings emerged from descriptive and temporal analyses: religious organizations maintained positive growth during the pandemic peak (8.78% in 2020; 5.41% in 2021) while non-religious organizations experienced contraction (-4.01% in 2021). Religious organizations demonstrated substantially lower volatility (SD = 18.57%) compared to non-religious counterparts (SD = 69.51%), indicating superior revenue predictability. Post-pandemic inverse correlation patterns (2022-2024) revealed qualitatively distinct recovery trajectories. Integrating Resource Dependence Theory and Institutional Theory, we argue that normative-religious funding bases (ZISWAF: Zakat, Infaq, Sadaqah, Waqf) create unique revenue stabilization mechanisms through obligatory giving structures and religious institutional legitimacy. These findings challenge conventional assumptions about revenue diversification and stability, demonstrating that funding source concentration can enhance resilience when grounded in normative-religious obligations. The study contributes theoretical nuance to organizational resource dependence literature and provides practical implications for philanthropic sector resilience strategies in crisis contexts.

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