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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 587 Documents
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Board Diversity, Sustainability Committee, And Environmental Performance As Determinants Of Carbon Emission Disclosure: Evidence From Indonesian Listed Companies Rizqy Aiddha Yuniawati; Nafisah Utami Yokachda
The Indonesian Accounting Review Vol. 16 No. 2 (2026): Volume 16 No 2 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i2.5663

Abstract

This study examines the determinants of carbon emission disclosure among non-financial companies listed in the Top 100 Capitalization market on the Indonesian Stock Exchange (IDX) during the 2020–2024 period. While prior research has yielded mixed findings on the relationship between board characteristics and carbon disclosure, limited evidence exists in the Indonesian context, particularly regarding the combined effects of board diversity, sustainability committees, and environmental performance. Drawing on Stakeholder Theory, Legitimacy Theory, Agency Theory, and Critical Mass Theory, this study employs panel data regression analysis on 80 firm-year observations. The findings reveal that nationality diversity (β = 0.932, p < 0.001) and sustainability committee presence (β = 0.118, p = 0.013) have significant positive effects on carbon emission disclosure. However, gender diversity (p = 0.859) and environmental performance measured by the PROPER rating (p = 0.099) show no significant influence. The model explains 59.1% of the variance in carbon emission disclosure (Adjusted R² = 0.591). This research contributes to the literature by providing empirical evidence from an emerging economy context and offers practical implications for corporate governance policies in Indonesia.
The Architecture of Endurance: A Systematic Review of SME Financial Sustainability in Emerging Markets Amir Hamzah; Arief Rahman; Hadri Kusuma
The Indonesian Accounting Review Vol. 16 No. 2 (2026): Volume 16 No 2 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i2.5677

Abstract

The financial sustainability of small and medium-sized enterprises (SMEs) has become increasingly important in the context of economic volatility, technological disruption, and growing sustainability demands. However, existing studies remain fragmented and often examine financial, organizational, technological, and environmental factors in isolation. This study systematically reviews 49 articles indexed in the Scopus and Web of Science databases published between 2014 and 2026 to identify the dominant determinants, thematic patterns, and conceptual structure of financial sustainability in SMEs. Using the PRISMA protocol and NVivo-based bibliometric and thematic analyses, this study examines publication trends, geographic distribution, lexical structures, and thematic relationships across the literature. The results show that research is concentrated primarily in Asia and Europe, reflecting increasing scholarly attention to financial literacy, governance quality, resilience, digital transformation, FinTech adoption, ESG practices, and green finance. Thematic synthesis reveals three interconnected pillars—Internal Capability, Adaptive Resilience, and Digital–Green Transformation—which collectively form an architecture of endurance framework that explains how SMEs maintain financial viability under conditions of uncertainty and change. This framework advances prior reviews by integrating organizational capability, resilience-building mechanisms, and sustainability-oriented transformation into a unified model of financial sustainability for SMEs. Practically, the findings highlight the importance of strengthening financial literacy, governance quality, risk management capability, digital adoption, and sustainability-oriented financing, while emphasizing the role of policy support and financial inclusion in fostering SME resilience. Future research should further explore the implications of generative artificial intelligence, blockchain-based finance, and decentralized finance (DeFi) on SME financial sustainability.
Financial Control Strategies Based on Maritime Culture among theTorosiaje Community in Indonesia: A Mental Accounting Perspective Tri Handayani Amaliah; Nilawaty Yusuf
The Indonesian Accounting Review Vol. 16 No. 1 (2026): Volume 16 No 1 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i1.5682

Abstract

This study investigates the financial control strategies practiced by the Torosiaje ethnic community, a maritime society in Tomini Bay, Indonesia, through the lens of mental accounting. Culturally oriented, the Torosiaje society shows that money management involves much more than purely economic aspects because it is highly social, religious, and ecological in nature. Qualitative methodology was used in this research with the help of ethnomethodology, while data were collected using in-depth interviews of lobster entrepreneurs, fishermen, traditionalists, and village authorities along with participant observations of interactions among members of the studied community. Ethnomethodologically, steps of data reduction, data presentation, indexicality, reflexivity, and conclusion making were used during the data analysis. The research findings show that money can be classified into ritual, social, and economic categories, which means that financial behavior is governed by cultural wisdom. The studied culture develops appreciation and understanding of local values of sipadakauang (unity) and sikarimanan (mutual affection), which together result in achieving balance psychologically as well as socially and ecologically. The main novelty of the present research consists in its combination of behavioral finance and maritime anthropology, thereby providing a unique insight into how mental accounting works under certain socio-cultural conditions. 
Fiscal Capacity, Civil Service Quality, and Community Welfare Mediation and Moderation Analysis Iskandar Sam; Haryadi; Sri Rahayu; Wirmie Eka Putra; Ratih Kusumastuti
The Indonesian Accounting Review Vol. 16 No. 2 (2026): Volume 16 No 2 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i2.5696

Abstract

This study investigates the influence of regional financial conditions and the status of the State Civil Apparatus (ASN) on community welfare, with government performance as a mediating variable and local government size as a moderating variable. A quantitative approach is employed, utilizing secondary data from district and city governments in Jambi Province, and the analysis is conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with WarpPLS 8.0. The results demonstrate that regional financial conditions exert a significantly negative effect on government performance, whereas ASN conditions have a significantly positive effect. Both regional financial conditions and ASN status significantly enhance community welfare, whereas government performance has a significantly negative impact on welfare. Furthermore, government performance does not mediate the relationship between regional financial conditions and ASN status and community welfare. Local government size moderates the effect of regional financial conditions on government performance but does not moderate the effect of ASN status. These findings indicate that community welfare is more directly influenced by regional financial conditions and civil servants' status than by government performance.
How ESG Disclosure and Board Gender Diversity Shape Firm Value in Asia’s Industrial Sector Amidst Economic Uncertainty Darma Irawanti Marbun; Sri Saraswati
The Indonesian Accounting Review Vol. 16 No. 2 (2026): Volume 16 No 2 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i2.5697

Abstract

This study investigates the effect of the environmental, social, and governance (ESG) disclosure score and board gender diversity on firm value in industrial sector companies across Asia during the 2021–2024 period. The analysis is based on a balanced panel of 209 firms observed over four years, resulting in 836 firm-year observations. Firm value is measured using Tobin’s Q, while the ESG disclosure score and board gender diversity are the main explanatory variables. Firm size and leverage are included as control variables. The study employs panel data regression analysis using the fixed-effects model (FEM), based on model selection tests. The results indicate that the ESG disclosure score has a negative and statistically significant effect on firm value, while board gender diversity also shows a negative but statistically insignificant influence. Control variables exhibit mixed effects, where firm size has a significant negative effect, and leverage is not statistically significant in explaining firm value across industrial firms in Asia. These findings confirm that sustainability disclosure and board composition have not yet been fully perceived as value-enhancing factors in short-term market valuation. The study contributes to the corporate governance and sustainability accounting literature by providing empirical evidence from Asian industrial firms and offers practical implications for corporate policymakers and investors in improving ESG implementation and board diversity strategies.  
Local Wisdom Based Culinary Tourism Destination for Enhancing Community Income Dhiasti Eka Wulandari; Naily Rizqy Amaliyah; Gati Ayu Likasari
The Indonesian Accounting Review Vol. 16 No. 2 (2026): Volume 16 No 2 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i2.5701

Abstract

This study aims to examine the development of culinary tourism based on local wisdom in Karangbendo Village, Lumajang Regency, as an effort to increase community income. The research employs a mixed methods approach with an explanatory sequential design, beginning with the collection of quantitative data through questionnaires distributed to 259 respondents selected using proportional random sampling, followed by qualitative data collection through interviews, observations, triangulation, and documentation. The results show that culinary tourism and local wisdom have a significant influence on increasing community income, both partially and simultaneously, with a contribution rate of 80.1%. Qualitative findings reveal that the spatial operationalization of 'Dalan Tegalan' serves as a primary economic driver, while culinary authenticity and traditional practices function as a unique selling proposition. However, structural challenges in infrastructure and digital literacy remain significant bottlenecks for optimal economic growth. However, several challenges remain, such as limited facilities, low human resource capacity, and suboptimal promotional strategies. Theoretically, this research contributes to the academic discourse on tourism based on local wisdom and its connection to sustainable economic development. Practically, the findings indicate that culinary tourism can serve as an effective strategy for community empowerment through the strengthening of MSMEs, utilization of digital media, product innovation, and collaboration among stakeholders to ensure equitable economic benefits while reinforcing the village's cultural identity.
Beyond Disclosure: Does Sustainability Control Maturity Drive Eco-Efficiency in State-Owned Enterprises? Andi Iswoyo; Rodhiyah Rodhiyah; Endah Supeni Purwaningsih; Pramandyah Fitah Kusuma; Salsabila Azka Az-Zahra
The Indonesian Accounting Review Vol. 16 No. 2 (2026): Volume 16 No 2 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i2.5686

Abstract

This study examines whether Sustainability Management Control System Maturity (SMCSM) is associated with eco-efficiency in Indonesian non-financial state-owned enterprises. Using annual reports and sustainability reports from 33 enterprises over the 2015–2024 period, this study develops a report-based SMCSM index covering sustainability target setting, KPI measurement, monitoring and evaluation, managerial accountability and governance, corrective action and learning, and integration with operational and risk control. The full dataset contains 320 firm-year observations, whereas the main energy model uses 90 observations from 12 firms due to uneven availability of environmental data. Eco-efficiency is measured using revenue-based environmental efficiency indicators, with energy eco-efficiency as the main dependent variable and emission and water eco-efficiency as robustness measures. The empirical analysis employs panel regression with firm fixed effects and clustered standard errors. The results do not support a significant association between SMCSM and energy eco-efficiency, and similar patterns appear in lagged models, sensitivity tests, and robustness models using emission and water eco-efficiency. However, changes in the scope of environmental reporting are consistently associated with energy eco-efficiency, indicating that the reporting boundary and measurement coverage affect the comparability of report-based environmental performance. This study contributes to sustainability management accounting by introducing a documentary SMCSM index and highlighting the importance of the reporting scope for interpreting eco-efficiency data. Practically, the findings suggest that managers and regulators should not treat disclosed sustainability control maturity as direct evidence of environmental efficiency improvement unless reporting boundaries and operational embedding are clearly established.

Page 59 of 59 | Total Record : 587

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