Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
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DOES FOREIGN OWNERSHIP MATTER IN THE RELATIONSHIP BETWEEN FIRM SIZE AND CARBON EMISSION DISCLOSURE?
Full text linkAs the issue of climate change escalates, carbon emissions have become a growing concern for stakeholders. Carbon emission disclosure (EMISSION) is no longer an option for companies seeking legitimacy, but rather a strategic necessity to ensure corporate sustainability. This study aims to examine the relationship between firm size (FSIZE), foreign ownership (FOROWN), and EMISSION. The study was conducted on energy sector companies in Indonesia during the period 2019-2022. The final sample of this study was 225 observations units and was analyzed using Moderated Regression Analysis (MRA) in STATA 16. This study found that FSIZE has a positive and significant effect on EMISSION. FOROWN shows an important role in strengthening the relationship between FSIZE and EMISSION. The role is more pronounced in smaller firms, where stakeholder monitoring and attention may be weaker. This finding supports Stakeholder Theory and has been confirmed through sub-sample analysis, quantile regression, and coarsened exact matching (CEM). The findings confirm that larger companies, especially those backed by foreign investors, can act as a force for good in encouraging environmental transparency practices and responding to stakeholder demands. In addition, this study also offers unique empirical and practical insights in the corporate social responsibility (CSR) literature
MENUJU UMKM BERKELANJUTAN: INTEGRASI DIGITALISASI AKUNTANSI, KOMPETENSI SDM, DAN PENGELOLAAN KEUANGAN: TOWARDS SUSTAINABLE MSMES: INTEGRATING ACCOUNTING DIGITALIZATION, HUMAN RESOURCE COMPETENCE, AND FINANCIAL MANAGEMENT
Full text linkThis study investigates the influence of accounting digitalization, human resource (HR) competence, and financial management on the sustainability of Micro, Small, and Medium Enterprises (MSMEs). Using a quantitative approach, data were collected through purposive sampling involving 126 MSMEs across five cities and districts on Lombok Island, Indonesia. The analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that accounting digitalization, HR competence, and financial management each have a significant and positive impact on MSME sustainability. These results highlight the importance of digital integration, strategic HR development, and sound financial practices as essential components in ensuring business resilience and long-term viability. The study contributes to the growing body of research on MSME sustainability and offers practical insights for policy makers, business practitioners, and development agencies seeking to foster sustainable entrepreneurship in emerging markets
EKSPLORASI KINERJA LINGKUNGAN DAN STUKTUR KEPEMILIKAN SEBAGAI FAKTOR PENENTU PENGUNGKAPAN KEBERLANJUTAN: EXPLORATION OF ENVIROMENTAL PERFOMANCE AND OWNERSHIP STUCTURE AS DETERMINANTS OF SUSTAINABILITY DISCLOSURE
Full text linkThis research is a quantitive study that aims to determine the effect of enviromental performance, foreign ownership and institutional ownership on the disclosure of sustainability report of companies in the mining sector listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The sample in this study was companies in the mining sector taken using purposive sampling techniques so thas 26 samples were obtained that met the criteria for 3 years. Data analysis was carried out using descriptive analysis, classical assumptions tests, linear regression analysis and hypothesis testing with SPSS 30.0. The results of the study indicate that enviromental perfomance and foreign ownership have a positive effect on sustainability report disclosure. However, institutional ownership has no effect on sustainability report disclosure. The implication of this study is to emphasize the importance of corporate transparency in sustainability reporting to increase investor confidence and comply with regulations, as well as encourage more accountable and sustainable business practice
THE EFFECTIVENESS OF ENVIRONMENTAL FUNCTION SPENDING IN IMPROVING WASTE MANAGEMENT EFFICIENCY IN INDONESIA
Full text linkWaste management remains a serious challenge in Indonesia’s pursuit of sustainable environmental development. Amid limitations in infrastructure, institutional coordination, and policy consistency, the effectiveness of local government spending on environmental functions plays a crucial role in promoting waste management efficiency and improving service delivery. This study aims to analyze the effect of environmental function spending on the efficiency of waste management in Indonesia. A quantitative approach is employed using panel data from 34 provinces over the period 2019 to 2023, enabling the assessment of temporal and cross-regional variations. The analysis is conducted using panel regression with a random effects model approach, selected based on statistical tests to account for unobserved heterogeneity among provinces. The results show that environmental function spending has a positive and significant effect on waste management efficiency. This implies that a greater budget allocation to environmental functions leads to higher efficiency in waste management by local governments, likely through improved facilities, human resources, and program implementation. These findings underscore the importance of optimizing local budget policies in the environmental sector to support more effective and sustainable waste management systems, as well as to meet broader development goals related to public health, environmental quality, and climate resilience
THE INFLUENCE OF REGIONAL FINANCIAL INDEPENDENCE AND EFFECTIVENESS ON THE QUALITY OF PUBLIC SERVICES
Full text linkThis study investigates the influence of regional financial independence and financial effectiveness on the quality of public services in Indonesia. It underscores the significance of public sector accounting particularly the analytical use of local government financial statements as a crucial instrument for evaluating fiscal accountability and enhancing service delivery performance. Employing secondary data from 1,620 local governments over the 2021-2023 period, the analysis utilizes panel data regression with a random effects model. The empirical results reveal that fiscal independence exerts a positive and significant impact on service quality, whereas financial effectiveness demonstrates a negative relationship. These findings indicate that transparent and accountable fiscal capacity tends to foster better service outcomes, while effectiveness without adequate governance oversight may lead to inefficiencies and misallocation of resources. Despite the limited observation period and the use of a single service quality indicator, this study makes a theoretical contribution by offering an integrated framework that connects fiscal autonomy, governance quality, and public service performance within a decentralized setting. From a policy standpoint, the results call for a paradigm shift from efficiency-oriented fiscal management toward a governance-driven fiscal strategy that prioritizes accountability, transparency, and citizen-centered service improvement
MEMBANGUN KINERJA SUPPLY CHAIN UMKM MELALUI KEPERCAYAAN, KUALITAS INFORMASI, DAN BERBAGI INFORMASI: ENHANCING MSME SUPPLY CHAIN PERFORMANCE THROUGH TRUST, INFORMATION QUALITY, AND INFORMATION SHARING
Full text linkOnly 18% of MSMEs in Indonesia implement good supply chain management. This is reflected in issues such as difficulty obtaining affordable, high-quality and timely raw materials.This research was conducted with the aim of analyzing the influence of trust and information quality on the performance of supply chain management by sharing information as a mediating variable. The amount of data used was 127 and processed using SmartPLS 4 software. The results of this study show that the trust and quality of information affect the performance of supply chain management. In addiction, information sharing is able to mediate the influence of trust and information quality on supply chain management performance. The mediation test that occured in this study was partial mediation. Problems such as shortages of raw materials, high cost of raw materials and delays in the delivery of raw materials can be overcome by building strong trust with business partners, improving the quality of information received and encouraging avtive and open information sharing practices. Consistently and sustainably it will create a more responsive, effective and efficient supply chain
NEUROACCOUNTING DAN PENGAMBILAN KEPUTUSAN KEUANGAN: BUKTI EMPIRIS PADA UMKM KULINER DI JAWA TIMUR : NEUROACCOUNTING AND FINANCIAL DECISION MAKING: EMPIRICAL EVIDENCE IN CULINARY MSMES IN EAST JAVA
Full text linkThis study explores the application of neuroaccounting in understanding financial decision-making among culinary MSMEs in East Java. Neuroaccounting offers comprehensive insights by examining how cognitive literacy, emotional intelligence, and financial literacy influence decision-making, with business experience tested as a moderating factor. Using a quantitative design, cluster random sampling was applied to select six regencies with high MSME growth. A total of 407 culinary MSMEs participated, and data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) and Moderated Regression Analysis (MRA). The results show that cognitive literacy, emotional intelligence, and financial literacy significantly affect financial decision-making, while business experience strengthens these relationships. These findings indicate that neuroaccounting can enhance MSMEs’ ability to make better financial decisions by integrating cognitive, emotional, and financial competencies with practical experience. Theoretically, this study extends neuroaccounting by positioning literacy and emotional intelligence as core drivers of MSME decision-making, moderated by business experience. Practically, it offers guidance for policymakers, educators, and practitioners to develop targeted training and experience-based programs that improve financial capabilities and ensure business ustainabilit
MAMPUKAH KEPEMILIKAN INSTITUSIONAL MEMODERASI DETERMINAN YANG MEMENGARUHI KEUANGAN BERKELANJUTAN PERUSAHAAN PERBANKAN? COULD THE INSTITUSIONAL OWNERHIP MODERATE THE DETERMINANTS THAT INFLUENCE SUSTAINABLE FINANCE OF BANKING COMPANIES ?
Full text linkThis research aims to provide the emphirical evidence of the effect of bank’s health level, financial performance, and tax avoidance on sustainable finance with institutional ownership as a moderating variable. The data sources used in this study are banking companies that have assets of at least 5 trillion rupiah and are registered with the Otoritas Jasa Keuangan (OJK) for the 2019-2023 period, with a total of 231 samples. The research data was processed using a multiple linear regression model, with the results of the study proving that Bank’s Health Level have a negative effect on Sustainable Finance; Financial Performance has a positive effect on Sustainable Finance; Tax Avoidance and institutional ownership have no effect on Sustainable Finance; Institutional Ownership is unable to moderate the effect of Bank Health, financial performance and tax avoidance to sustainable finance. This study provides practical implications to encourage banking companies to increase their legitimacy through sustainable finance disclosures in their financial reports.This study also provides theoritical implication through stakeholder theory and institutional theory that bank as a financial institutional has to fulfil stakeholder needs, including monitoring mechanism by institutional ownershi
TAX AVOIDANCE SEKTOR REAL ESTATE DAN PROPERTI: MODERASI UKURAN PERUSAHAAN ATAS LEVERAGE, PROFITABILITAS, PERTUMBUHAN PENJUALAN: TAX AVOIDANCE IN REAL ESTATE AND PROPERTY: FIRM SIZE MODERATES LEVERAGE, PROFITABILITY, SALES GROWTH
Full text linkThis study aims to examine the effects of sales growth, profitability, and leverage on tax avoidance strategies, with firm size tested as a moderating variable. Using a sample of 18 real estate and property companies listed on the Indonesia Stock Exchange from 2019 to 2023, the study employs multiple regression and moderated regression analysis (MRA). The results show that profitability has a significant positive effect on tax avoidance, while leverage and sales growth do not have significant effects. Furthermore, firm size does not moderate the relationship between leverage, profitability, or sales growth and tax avoidance. This study contributes to the existing literature by providing sector-specific evidence and by highlighting the limited role of firm size as a moderating factor. The findings offer practical insights for companies in managing their tax strategies more effectively to ensure both tax savings and compliance with applicable regulations
E-COMMERCE, ACCOUNTING INFORMATION SYSTEMS, FINANCIAL LITERACY AND ACCOUNTING KNOWLEDGE: KEY DRIVERS OF MSME SUCCESS IN MALANG CITY
Full text linkThis study aims to analyse the effect of e-commerce, accounting information systems, financial literacy, and accounting knowledge on the efficiency and effectiveness of MSME performance in Malang City. The present study employed a quantitative approach in its research methodology, which entailed the administration of questionnaires to 98 respondents as a means of data collection.. The present study employed data analysis techniques utilizing SPSS software, which is a statistical software program. The results show that the efficiency and effectiveness of MSME performance in Malang City are significantly influenced by the use of e-commerce and the application of accounting information systems. Meanwhile, financial literacy and accounting knowledge do not have a significant impact on MSME performance in terms of efficiency and effectiveness. These findings confirm the importance of digital technology adoption and structured financial information management to support business sustainability and development in this digital era