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Is Sustainability Reporting Really About Reporting Sustainability? 可持续发展报告真的与可持续发展报告有关吗？
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2023-07-31 DOI: 10.24843/jiab.2023.v18.i02.p02
Putu Agus Ardiana
{"title":"Is Sustainability Reporting Really About Reporting Sustainability?","authors":"Putu Agus Ardiana","doi":"10.24843/jiab.2023.v18.i02.p02","DOIUrl":"https://doi.org/10.24843/jiab.2023.v18.i02.p02","url":null,"abstract":"Global Reporting Initiative (GRI) introduces a sustainability reporting framework known as GRI standards. Despite its popularity, the GRI standards receive criticism for having covered a broad range of topics but seemingly irrelevant to stakeholders. The objective of this paper is to examine whether the GRI standards truly provide guidelines for reporting what sustainability ought to be reported. This paper uses the thematic analysis to examine whether themes that appear in the GRI standards are in line with Ben-Eli’s (2018) five domains of sustainability (the material, economic, life, social, and spiritual domains). This paper finds that the GRI’s sustainability standards lack the spiritual domain. The spiritual dimension is fundamental to sustainability reporting quality and the coherence of the whole reporting process. The main contribution of this paper is in the form of providing insights into the need to report sustainability as it is, with its root in the ecology field. Keywords: sustainability reporting, sustainability domains, reporting framework, thematic analysis","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"1964 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139353534","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Determination of Auditors' Ethical Perception and Individual Morality as Intervening Variables 作为干预变量的审计人员伦理感知与个人道德的决定
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2023-01-31 DOI: 10.24843/jiab.2023.v18.i01.p04
Sigit Hermawan, Salsa Billa Rahma Imania, Duwi Rahayu, Sarwendah Biduri, Ruci Arizanda Rahayu
{"title":"Determination of Auditors' Ethical Perception and Individual Morality as Intervening Variables","authors":"Sigit Hermawan, Salsa Billa Rahma Imania, Duwi Rahayu, Sarwendah Biduri, Ruci Arizanda Rahayu","doi":"10.24843/jiab.2023.v18.i01.p04","DOIUrl":"https://doi.org/10.24843/jiab.2023.v18.i01.p04","url":null,"abstract":"Auditors’ ethical perception is influenced by both positive and negative factors. This research aimed to obtain the empirical evidence related to the influence of love of money, Machiavellianism, and religiosity, on auditors' ethical perception and individual morality as intervening variables. The research involved 14 public accounting firms with 65 auditors selected as the research samples obtained using a purposive sampling technique. The collected data were then analyzed using Partial Least Square Structural Equation Modeling (PLS SEM). The research results showed that love of money, Machiavellianism, and religiosity influenced the auditor's ethical perception and individual morality. However, individual morality could not be considered as the intervening variable in this research. Based on the research results, public accounting firms had proven that auditors' ethical perception and individual morality could be improved by reducing love of money, eliminating Machiavellianism, and increasing religiosity belonging to the auditors. \u0000Keywords: love of money, machiavellian nature, religiosity, individual morality, ethical perception","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"46 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90715851","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Madura Indigenous Communities' Local Knowledge in the Participating Planning and Budgeting Process 马杜拉土著社区在参与规划和预算过程中的地方知识
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2023-01-31 DOI: 10.24843/jiab.2023.v18.i01.p11
A. Sopanah, Harnovinsah Harnovinsah, Riza Bahtiar Sulistyan
{"title":"Madura Indigenous Communities' Local Knowledge in the Participating Planning and Budgeting Process","authors":"A. Sopanah, Harnovinsah Harnovinsah, Riza Bahtiar Sulistyan","doi":"10.24843/jiab.2023.v18.i01.p11","DOIUrl":"https://doi.org/10.24843/jiab.2023.v18.i01.p11","url":null,"abstract":"This study aims to reveal how the Madura indigenous communities' local wisdom is in the process of participatory planning and budgeting and determines the model of local community wisdom in the process of participatory planning and budgeting as a whole. This study uses a qualitative ethnomethodological approach with a constructivist paradigm. The study results show that formal deliberations, namely development planning deliberations in general, are almost the same as in other regions in Indonesia. However, in the Madurese indigenous people, there are differences from most other regions in Indonesia, namely that apart from carrying out development planning deliberations, they actually carry out informal deliberations, namely community meetings. Moreover, the implementation of participatory budgeting, which is proven elsewhere, is not proven in the Madurese indigenous people who use community consultations as an initial stage in formulating community needs by providing aspirations in order to achieve local goals. \u0000Keywords: local wisdom, participatory budgeting, planning processes","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82674040","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Community of Inquiry During Covid-19 Pandemic: Does It Affect Accounting Student’s Professional Skill? Covid-19大流行期间的调查社区:会影响会计专业学生的专业技能吗?
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2023-01-31 DOI: 10.24843/jiab.2023.v18.i01.p12
M.A.E. Marlina, B. Basuki
{"title":"Community of Inquiry During Covid-19 Pandemic: Does It Affect Accounting Student’s Professional Skill?","authors":"M.A.E. Marlina, B. Basuki","doi":"10.24843/jiab.2023.v18.i01.p12","DOIUrl":"https://doi.org/10.24843/jiab.2023.v18.i01.p12","url":null,"abstract":"Professional skills of accounting graduates are increasingly needed in the workforce during the sudden emergence of the COVID-19 pandemic, forcing accounting lecturers to organize online learning. Therefore, researchers seek to explore the role of online learning in the framework for the community of inquiry to develop the professional skills of accounting students in Indonesia. The data was obtained by distributing questionnaires to accounting students from 50 universities in Indonesia, and the researchers obtained 711 data. Testing was performed using JASP version 16. The test results show that cognitive presence has the highest role in developing students' professional skills, followed by social presence. Meanwhile, teaching presence only significantly affects the development of students' professional skills. The implication of this research is that every accounting lecturer needs to compile a curriculum and prepare resources to organize online learning that will likely be needed in the future. \u0000Keywords: professional skill, community of inquiry, online learning","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"46 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80076213","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Sustainability Performance in Hospitality Industry: Interaction of Strategic Sustainability Management and Sat Kerthi Culture 酒店业的可持续发展绩效:战略可持续发展管理与赛特文化的互动
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2023-01-31 DOI: 10.24843/jiab.2023.v18.i01.p10
K. Saputra, Bambang Subroto, A. Rahman, E. Saraswati
{"title":"Sustainability Performance in Hospitality Industry: Interaction of Strategic Sustainability Management and Sat Kerthi Culture","authors":"K. Saputra, Bambang Subroto, A. Rahman, E. Saraswati","doi":"10.24843/jiab.2023.v18.i01.p10","DOIUrl":"https://doi.org/10.24843/jiab.2023.v18.i01.p10","url":null,"abstract":"This study aims to develop a model framework to identify the determinants of factors that influence sustainable performance practices in the hospitality sector. This study uses explanatory research. The unit of analysis in this study is the hotel's general manager. Data analysis was performed by multiple linear regression. It was observed that the influence of strategic sustainability management consisting of internal and external challenges as well as sat kerthi culture adopted as sustainable tourism regulation on sustainability performance based on the triple bottom line. The results show that strategic sustainability management and local sat kerthi culture significantly affect the assessment of hotel sustainability performance. The current research model can also be applied to various types of companies in the tourism and other sectors. This study offers original insight into the concept of sustainability, sat kerthi, and sustainability performance as a local culture that focuses on the concept of sustainability. \u0000Keywords: sustainability performance, strategic sustainability management, local culture, triple bottom line, green hotel","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78609204","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Can The Effectiveness of Whistleblowing System and Ewuh Pakewuh Culture Influence Fraud Disclosure? 举报制度和举报文化的有效性能否影响欺诈信息披露?
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2023-01-31 DOI: 10.24843/jiab.2023.v18.i01.p09
Maria Mediatrix Ratna Sari, Putu Nokia Sustriani, H. Suprasto
{"title":"Can The Effectiveness of Whistleblowing System and Ewuh Pakewuh Culture Influence Fraud Disclosure?","authors":"Maria Mediatrix Ratna Sari, Putu Nokia Sustriani, H. Suprasto","doi":"10.24843/jiab.2023.v18.i01.p09","DOIUrl":"https://doi.org/10.24843/jiab.2023.v18.i01.p09","url":null,"abstract":"This study aims to examine the effect of the effectiveness of the whistleblowing system and the ewuh pakewuh culture on fraud disclosure. One hundred forty-eight internal auditors from Provincial and Regency Inspectorates throughout Bali are used as a sample in this study. This study uses a saturated sampling technique. Collecting data techniques by using questionnaires. Hypothesis analyzed using Structural Equation Model (SEM). The analysis results show that the whistleblowing system's effectiveness positively affects fraud disclosure, and the ewuh pakewuh culture negatively affects fraud disclosure. This research is expected to be an essential input for increasing the internal supervision of local government inspectorates, especially the Bali Regional Inspectorate, which includes the Provincial Inspectorate and Regency or City Inspectorate throughout Bali. \u0000Keywords: fraud disclosure, whistleblowing system, and ewuh pakewuh   culture","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83023227","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Effectiveness of Corporate Governance and Whistleblowing System on Fraud Disclosure 公司治理与舞弊披露举报制度的有效性
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2023-01-31 DOI: 10.24843/jiab.2023.v18.i01.p03
Lilik Handajani, S. A. Muhsyaf, A. Sokarina
{"title":"The Effectiveness of Corporate Governance and Whistleblowing System on Fraud Disclosure","authors":"Lilik Handajani, S. A. Muhsyaf, A. Sokarina","doi":"10.24843/jiab.2023.v18.i01.p03","DOIUrl":"https://doi.org/10.24843/jiab.2023.v18.i01.p03","url":null,"abstract":"There are increased corporate mechanisms for detecting fraud cases in financial institutions. This study aimed to investigate the impact of corporate governance and whistleblowing systems (WBS) on fraud disclosure. A multiple regression analysis was performed on 34 public banks listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. The findings showed that the bank's corporate governance rating significantly and negatively affects the disclosure of fraud. This implies that a better corporate governance rating increases the bank's ability to detect fraud. However, the increased violations reported through WBS mechanism did not indicate fraud following the investigation. Another finding showed that the potential for fraud in government-owned and large banks increases due to political intervention and conflicts of interest in business policymaking. Therefore, this study has practical implications for implementing a WBS in fraud violations in the banking sector. \u0000Keywords: fraud, corporate governance, whistleblowing system policy","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"30 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83375997","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Employees' Understanding of Service-Oriented Strategy: A Case of Business Services in Indonesia 员工对服务导向策略的理解:以印尼商业服务为例
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2023-01-31 DOI: 10.24843/jiab.2023.v18.i01.p06
I. Putra, I. M. Amerta
{"title":"Employees' Understanding of Service-Oriented Strategy: A Case of Business Services in Indonesia","authors":"I. Putra, I. M. Amerta","doi":"10.24843/jiab.2023.v18.i01.p06","DOIUrl":"https://doi.org/10.24843/jiab.2023.v18.i01.p06","url":null,"abstract":"Organizational culture refers to the underlying beliefs, assumptions, values, and interaction styles contributing to the distinctive social and psychological environment. The study was measured statistically with approximately 200 participants in Indonesia. The service-oriented strategy had a significant good and direct influence on business services, while the greater service-oriented strategy had an extra influence on the respondents' organizational readiness and knowledge exchange. Through their business services, service-oriented firms seek to delight customers, produce and deliver customer value in the marketplace, and enhance their company's performance and profitability. In order to meet the ever-increasing demands of investors, employees, and consumers, business organizations are continuously under pressure to assess and enhance their performance in competitive markets. As a result, businesses partition their organization and related business services into smaller, self-sufficient company components that can interact to optimize efficiency. In order to be capable of providing excellent services, business services must clearly adhere to business-oriented strategies. \u0000Keywords: business strategy, business process, governance, business information system","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"46 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77282364","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Budgetary Slack Will Not Let Organization Die: Explaining Motivational and Stewardship Aspects of Conditional Slack 预算松弛不会让组织消亡:解释有条件松弛的动机和管理方面
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2023-01-31 DOI: 10.24843/jiab.2023.v18.i01.p02
Frida Fanani Rohma, Khy'sh Nusri Leapatra Chamalinda
{"title":"Budgetary Slack Will Not Let Organization Die: Explaining Motivational and Stewardship Aspects of Conditional Slack","authors":"Frida Fanani Rohma, Khy'sh Nusri Leapatra Chamalinda","doi":"10.24843/jiab.2023.v18.i01.p02","DOIUrl":"https://doi.org/10.24843/jiab.2023.v18.i01.p02","url":null,"abstract":"The study aims to explore the motivational and stewardship aspects of managing budgetary slack. The stream of research demonstrates that budgetary slack is one of the dysfunctional behaviours which may be detrimental to an organization. The research delivers empirical evidence that organizations in the Boston Quadrant Matrix “Dogs” position are inclined to deliberately carry out additional financial resource budgeting through budgetary slack mechanism through cost assumption. The research used a qualitative method using a study-case approach and interpretive paradigm. The research area was a business industry in the Boston Quadrant Matrix “Dogs” position. The results indicate budgetary slack’s motivational aspects prompting the management to more significantly orient instead of only achieving cost budgeting targets. Cost budget target fulfilment could have been more rational when confronting non-financial orientations, i.e., product quality and going concerned. It accorded with stewardship theory that budgetary slack facilitated the management facing other goals besides budget-related ones. This research expands on previous research by showing that budgetary slack allowed the management to balance goals when external conditions change. It was a deliberate product, even a base for a budgeting system through its underlying cost assumption. \u0000Keywords: budgetary slack, quadrant boston matrix, budgeting, going concern, stewardship","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77363803","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Weton: Reflections on Employee Interests to Become a Whistleblower Weton:对成为举报人的员工利益的思考
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2023-01-31 DOI: 10.24843/jiab.2023.v18.i01.p01
L. Purwanti, Soelchan Arief Effendi
{"title":"Weton: Reflections on Employee Interests to Become a Whistleblower","authors":"L. Purwanti, Soelchan Arief Effendi","doi":"10.24843/jiab.2023.v18.i01.p01","DOIUrl":"https://doi.org/10.24843/jiab.2023.v18.i01.p01","url":null,"abstract":"This study aims to reveal the employee's interest in reporting fraudulent acts in the Universitas Brawijaya Academic Business Entity and analyzes the employee's interest based on the weton. Informants include the director, deputy director, financial manager, treasurer, and administrative staff. This qualitative research was conducted through unstructured interviews as well as documentation methods to obtain information about weton from informants. This study found that some employees were interested and some were not. Whistleblowers with weton Rebo Pon, Akad Pahing, Sênin lêgi and Rêbo lêgi consider reporting fraud an obligation and a moral responsibility because it harms the organization. On the other hand, the whistleblowers with weton Kêmis pon and Sêtu kliwon feel uncomfortable, sorry, and afraid to report. The work environment and family form a character that encourages a person's interest in becoming a whistleblower. \u0000Keywords: weton, fraud, employee interest, whistleblower","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"18 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72574772","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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