Jurnal Akuntansi

Pengaruh Literasi Keuangan, Pendapatan, dan Gaya Hidup terhadap Pengelolaan Keuangan Masyarakat di Desa Bukit Mulia, Tanah Laut

Astia Putriana, Nor Rahma Rizka, Wigati Werdiningsih — Sat, 17 Jan 2026 00:00:00 +0000

This research investigates how financial literacy, income level, and lifestyle influence financial management practices among residents of Bukit Mulia Village, Tanah Laut Regency. Applying the Slovin formula yielded a sample size consisting of 100 household heads who served as the study’s respondents. Data collection was conducted through structured questionnaires, and the analysis employed hypothesis testing using SPSS 26. The analysis results indicate that financial literacy has an impact on financial management, while income and lifestyle show no meaningful influence. These results underscore the essential importance of financial literacy in enhancing individuals’ capacity to plan and manage their finances effectively. Consequently, it is highly recommended that financial education and training initiatives be implemented in Bukit Mulia Village to strengthen residents’ financial decision- making capacity and promote better household financial stability.

Akuntabilitas Dana Lingkungan Hidup Indonesia: Studi Kasus pada Program Dana Bergulir Sektor Kehutanan

Rimi Gusliana Mais, Hindar Baya — Sat, 17 Jan 2026 00:00:00 +0000

This study examines accountability mechanisms within the Indonesian Environment Fund (IEF) using a qualitative case study approach. It analyzes institutional practices, financial governance structures, and key challenges in managing environmental funds, with particular emphasis on the revolving fund program for forestry enterprises. The findings indicate that IEF demonstrates strong institutional commitment to accountability through the internalization of “ECO CARES” values, supported by a multi-tiered governance framework that includes the Internal Audit Unit, Supervisory Board, Audit Committee, and oversight from the Directorate General of Treasury, complemented by layered audits and disclosure mechanisms. Despite these strengths, several limitations persist. Fragmented information systems, semi-manual processes, slow digitalization, and persistent non-performing loans hinder transparency, real-time monitoring, and effective fund management. Addressing these issues requires integrated digital systems, enhanced credit risk management, capacity building, and strengthened internal and external oversight, particularly through empowering the Internal Audit Unit (SPI). The study contributes to the discourse on climate finance accountability in the public sector and offers policy insights for strengthening environmental fund governance under the Public Service Agency (PSA) model, with particular relevance for developing countries such as Indonesia.

Akuntan Manajemen sebagai Mitra Bisnis: Dampak Digitalisasi dan Keberlanjutan dalam Transformasi Peran

Rizky Ridho Dwinanda, Anak Agung Gde Satia Utama — Sat, 17 Jan 2026 00:00:00 +0000

This study explores management accountants' evolving role and professional identity, focusing on the shift from traditional cost controllers to strategic business partners. Through a bibliometric analysis and systematic literature review (SLR), the study synthesizes findings highlighting the impact of digital transformation, including cloud-based ERP systems, AI, and business intelligence (BI), on the competencies and practices of management accountants. The analysis reveals that while digital tools enable increased participation in data-driven decision-making and sustainability efforts, challenges remain in overcoming traditional practices, cultural constraints, and the need for new skill sets. The findings also highlight management accountants' barriers to integrating sustainability into their roles. Despite these challenges, the study contributes to the literature by offering new insights into the professional identity transformation and providing practical guidance for organizations in facilitating this transition. The study further emphasizes the importance of enhancing education and training to equip management accountants with the necessary competencies for future roles. Future research is encouraged to address the gaps in technology adoption and organizational culture that hinder the full realization of this professional evolution.

The Relationship Between ESG Factors, Profitability, and Tax Avoidance: A Systematic Literature Review

Yusnidar Yusnidar, Tertiaro Wahyudi, Yusnaini Yusnaini — Sat, 17 Jan 2026 00:00:00 +0000

This study examines in depth the various determinants of corporate tax avoidance practices. Exploring the topic of tax avoidance is important because this strategy is recognized and legally permitted in many countries in the world. This study aims to conduct a Systematic Literature Review (SLR) to examine the relationship between Environmental, Social, and Governance (ESG), profitability, and tax avoidance. This article reviews 30 publications published in the period 2015 to 2024 in reputable journals indexed by Scopus. The results of the study provide a comprehensive analysis of the influence of various factors on corporate tax behavior. The findings show that ESG and profitability act as inhibitors of aggressive tax avoidance strategies, as well as being a means to minimize reputational risks due to such practices. ESG and profitability have varying effects on tax avoidance, depending on motives such as efforts to maximize profits, the need for transparency, and ethical considerations. The results show that the independent variables ESG and profitability have a significant relationship with tax avoidance. ESG tends to have a negative effect on tax avoidance, meaning that the better the implementation of ESG, the lower the tendency of companies to avoid taxes. On the contrary, profitability tends to have a positive effect, where increasing profits are often followed by increasing tax avoidance strategies. It is hoped that this article will not only broaden insights in this field, but also trigger further research on other independent variables that are still rarely studied. By closing this gap, future research is expected to be able to provide a deeper understanding of corporate governance and various tax strategies. This journal is expected to be a trigger for innovation in understanding the ethical aspects of corporate decision making, with the aim of supporting more responsible and transparent global business practices.

Analisis Kemampuan Manajemen Laba Memediasi Pengaruh Profitabilitas dan Leverage terhadap Nilai Perusahaan

Melyanti Simorangkir, Sugi Suhartono — Mon, 26 Jan 2026 00:00:00 +0000

This research examines the impact of profitability and leverage on firm value, with earnings management serving as a mediating variable. Grounded in agency and signaling theories, the study employs secondary data from 44 non-cyclical consumer sector firms listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The findings reveal that both profitability and leverage exert a direct, positive, and significant influence on firm value. Furthermore, profitability is found to significantly affect earnings management. However, the results indicate that earnings management does not play a significant mediating role in the relationship between profitability or leverage and firm value.

The Influence of Sustainability Reporting and Risk Management on the Profitability of Publicly Listed Banks

Laurensia Janice, Jesica Handoko — Mon, 26 Jan 2026 00:00:00 +0000

This study examines the influence of sustainability reporting and risk management on the profitability of Indonesian publicly listed banks on the Indonesia Stock Exchange (IDX) during 2019 to 2023. The study evaluates the causal relationship between dependent variable, which is the profitability (measured by ROA and ROE) and independent variables, including sustainability reporting disclosure and CAR, NPL, and LDR. This study also uses control variables, such as leverage (DER), bank size, and COVID-19 period. By exploring whether banks' commitment to sustainability reporting and effective risk management practices contribute to their profitability, the study provides valuable insights for stakeholders, policymakers, and investors seeking to improve corporate performance. The research data are analyzed using descriptive statistics and panel regression with SPSS. Through purposive sampling, 70 banking companies were selected. The findings reveal that sustainability reporting does not significantly impact the profitability of Indonesian publicly listed banks. While risk management was measured with three proxies, with NPL having a significant impact, CAR and LDR showed mixed findings with significance and nonsignificance on profitability. Additionally, bank size and the COVID-19 period which serve as control variables significantly influenced the relationship between the independent and dependent variables.