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Suhartono
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assets@uin-alauddin.ac.id
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+6285255187474
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Faculty of Islamic Economics and Business Universitas Islam Negeri Alauddin Makassar, Indonesia JL. H.M. Yasin Limpo, No. 36 Gowa, Indonesia
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Kab. gowa,
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INDONESIA
Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Published by Universitas Islam Negeri Alauddin Makassar
ISSN : 20882467     EISSN : 25805746     DOI : https://doi.org/10.24252/assets
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
The scope of the study in ASSETS: Jurnal Ekonomi, Manajemen, dan Akuntansi covers the study of the field of Economics, Management, and Accounting as well as other general economic fields concept which in particular supports the development of the study of Economics, Management, and Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 235 Documents
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CARBON MANAGEMENT ACCOUNTING, FINANCIAL PERFORMANCE, AND CARBON TAX POLICY INITIATIVES: EVIDENCE FROM INDONESIAN ENERGY FIRMS Rizki, Marsi Fella; Ardana, widya; Ameraldo, Fedi; Rabaya, Abdullah Jihad
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 16 No 2 (2026): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v16i2.67282

Abstract

Purpose – This study examines the effects of Carbon Management Accounting (CMA) and Financial Performance (FP) on Carbon Tax Policy Initiatives (CTPI) among energy companies listed on the Indonesia Stock Exchange during 2022–2024. Methods – A quantitative approach used secondary data from annual and sustainability reports. The sample comprised 36 energy firms and 108 firm-year observations. Panel regression employed the random-effects model, supported by robustness tests and additional analysis of CTPI development. Findings – CMA has a positive and significant association with CTPI (β = 0.5875, p < 0.0000), whereas FP, proxied by Return on Assets (ROA), has no significant effect (β = −0.1689, p = 0.0709). CMA remains positive across alternative covariance specifications. Mean CTPI increased from 0.8330 in 2022 to 0.9310 in 2024. Research Implications – Strengthening carbon management accounting capabilities may help firms develop carbon-related strategic responses in an evolving carbon-pricing environment. Regulators may strengthen carbon accounting guidance and carbon-information systems. Originality – This study links internal carbon management capability with observable corporate responses to an emerging carbon-pricing environment, providing evidence from Indonesian energy companies.
THE EFFECTS OF DIGITAL ACCOUNTING, FINANCIAL LITERACY, AND HUMAN CAPITAL ON MSME FINANCIAL REPORTING QUALITY Nasution, Minasari; Syahlina, Maya
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 16 No 2 (2026): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v16i2.67481

Abstract

Purpose - This study examines the effects of Digital Accounting, Financial Literacy, and Human Capital on Financial Reporting Quality among MSMEs in Medan, Indonesia. Methods - A quantitative explanatory design was applied using a cross-sectional survey of 100 MSME owners and managers selected through purposive sampling. Data were analyzed using SEM-PLS with SmartPLS 4. The measurement and structural models were evaluated through validity and reliability tests, VIF, R², Q², SRMR, effect sizes, and bootstrapping with 5,000 resamples. Findings - Digital Accounting, Financial Literacy, and Human Capital each have a positive and significant effect on Financial Reporting Quality, with Human Capital showing the strongest effect. Research Implications - Integrating digital accounting adoption, financial literacy development, and human capital strengthening can improve MSME financial reporting quality. These results can guide MSME owners, managers, and policymakers in designing training and technology programs to strengthen financial reporting practices. Originality - This study offers an integrated perspective for improving reporting practices and supporting informed managerial decision-making in emerging-market MSMEs.
GENDER DIVERSITY AND ESG PERFORMANCE: THE MODERATING ROLE OF BLOCKHOLDER OWNERSHIP Hesniati; Gladwin, Ivania Maretha; Agustin, Isnaini Nuzula
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 16 No 2 (2026): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v16i2.67796

Abstract

Purpose: This study examines the effect of gender diversity on ESG performance and the moderating role of blockholder ownership. Method: Using OLS regression, this study analyzes an unbalanced panel of 413 firm-year observations from companies listed on the Indonesia Stock Exchange during 2018–2024, selected through purposive sampling. ESG data were obtained from Refinitiv. Findings: Gender diversity positively impacts on ESG performance when measured by both the proportion of female directors (FEMALE) and the Blau Index (BLAU). In addition, the interaction terms between blockholder ownership and gender diversity are significantly positive, indicating that ownership concentration strengthens the positive effect of gender diversity on ESG performance. The robustness analysis further confirms that the positive effect of gender diversity is evident only among firms with higher blockholder ownership. Implications: Firms should promote gender-diverse boards and maintain effective governance mechanisms to maximize ESG performance. Originality/Value: This study contributes to the literature by demonstrating that the effectiveness of gender diversity depends on ownership structure, particularly in Indonesia, where ownership concentration is high and female board representation remains relatively low.
NETNOGRAFI DALAM AKUNTANSI FORENSIK: MENYELIDIKI KECURANGAN KORPORAT DAN KORUPSI SEKTOR PUBLIK Mustika, Yana; Leatemia, Senda Yunita; Octavianus, Andi; Sinulingga, Natalius
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 16 No 2 (2026): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v16i2.68136

Abstract

Purpose - This article develops a framework for incorporating netnography into forensic accounting when public online discussion contains potentially relevant information about fraud and corruption. It addresses the practical problem of converting culturally situated claims into proportionate, verifiable investigative questions. Method - A critical narrative review is combined with bounded analysis of official documents on Rafael Alun Trisambodo and the PT Timah proceedings involving Harvey Moeis. The source set comprises 24 scholarly, contextual, case, and guidance sources. The analysis distinguishes documented observations, interpretive inferences, and proposed procedures; no primary social media netnography was conducted. Findings - Research suggests social media discussions about finance can generate leads, but circulation does not establish credibility. Indonesian official records highlight asset-declaration checks and the need to distinguish judicial stages and monetary categories. Four dimensions follow: lifestyle–wealth incongruity, informal disclosure, institutional trust, and narrative convergence. Each requires documentary verification and consideration of alternative explanations. Implications - The framework sets out source evaluation, escalation decisions, a Digital Discourse Lead Register, and organizational responsibilities. Proposed measures cover corroboration, useful leads, analyst time, and harmful escalation; effectiveness remains untested. Originality - It links contextual interpretation to forensic verification and positions netnography alongside OSINT, computational analysis, and digital forensics.
BEYOND CATEGORIZATION: SOCIAL DIMENSIONS OF MENTAL ACCOUNTING AMONG ACCOUNTING STUDENTS IN A DEVELOPING REGION Ismail, Juniaty; Muslimin
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 16 No 2 (2026): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v16i2.68472

Abstract

Purpose – This study examines how accounting students construct and apply mental accounting in managing personal finances within a socio-cultural context in Gorontalo. Methods – A qualitative approach was employed using open-ended questionnaires administered to 26 accounting students from four universities. The data were analyzed using Braun and Clarke’s thematic analysis. Findings – The results show that students organize their finances into four main categories: education, daily needs, social obligations, and savings or investment. A distinct “social account” emerged, reflecting the influence of family responsibilities and collectivist values on financial decision-making. Despite limited income, students demonstrated adaptive financial strategies through structured allocation and future-oriented planning. The findings also indicate that gender and academic background influence financial management patterns. Research implications – The findings suggest that financial literacy programs should incorporate socio-cultural dimensions to better address students’ financial realities in developing regions. Originality – This study extends mental accounting theory by demonstrating that financial decision-making is shaped not only by cognitive processes but also by social and cultural contexts.

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