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All Journal Journal of Auditing, Finance, and Forensic Accounting Global Financial Accounting Journal Journal of Multiperspectives on Accounting Literature Business Management Research
Ananta Wahyu Sasongko
Department Of Accounting, Faculty Of Economics And Business, University Of Merdeka Malang, Malang, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Overload, Stress, and Satisfaction: Does It Impact Auditor's Intentions to Resign? Ananta Wahyu Sasongko; Farhani Kautsar Nugraha; Putriana Sriwijianingsih
JAFFA Vol 11, No 1 (2023): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v11i1.19595

Abstract

The study aimed to investigate the impact of work overload, work-related stress, and job satisfaction on the turnover intentions of auditors in the "Big Four" public accounting firms in Indonesia. The study utilized a quantitative research design, where a survey questionnaire was distributed to a sample of auditors working in the firms. The study findings provide important insights into the factors influencing auditors' resignation decisions in Indonesia. The results indicate that work overload and work-related stress have a positive impact on auditors' intention to resign, while job satisfaction has a negative impact. The study recommends that firms should focus on reducing workloads and stress levels and improving job satisfaction to reduce auditor turnover. This can be achieved through better workload management, providing career development opportunities, promoting work-life balance, offering competitive compensation and benefits packages, and creating a positive work environment. These recommendations can inform strategies for retaining and motivating auditors, which can ultimately improve the firm’s operations.
Triple-Entry Accounting Based on Blockchain Technology: How Can It Be Implemented in Indonesia? Ananta Wahyu Sasongko; Putriana Sriwijianingsih; Farhani Kautsar Nugraha
Global Financial Accounting Journal Vol 7 No 1 (2023)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i1.7467

Abstract

Purpose - This study focuses on finding solutions for Indonesian accountants to apply triple-entry accounting (TEA) based on blockchain technology (BT). The aim of this study is to raise the general level of understanding and awareness about Blockchain Technology (BT)-based Triple-Entry Accounting (TEA). Furthermore, this article explores the possibility of implementing BT-based TEA in Indonesia, which still uses the double-entry accounting (DEA) system in daily practice. Research Method - This study used a qualitative methodology as a literature review and case study to analyze various academics' theories, attitudes, and opinions on TEA. Findings - The TEA method has undergone extensive research worldwide and offers benefits far superior to the double-entry accounting system (DEA), which the accounting industry has employed for over five centuries. However, the lack of a legal framework in Indonesia and the possible high cost of recognition means that the implementation of a BT-based TEA in Indonesia has yet to start. Implication - This research was conducted to help accountants, regulators, and business researchers know the role of BT in the potential implementation of TEA and the need to implement it to develop a new accounting system that provides better usability, security, and predictive functions than DEA. We also want to motivate more accounting researchers, accounting practitioners, and accounting regulators in Indonesia to get to know and further apply BT in accounting. We hope this article can generate insights into the knowledge and insights on implementing the BT-based TEA system.
The Role of Accounting Conceptual Framework in Neoliberalism Farhani Kautsar Nugraha; Ananta Wahyu Sasongko; Rizka Dibi Arryanti Saputri
Journal of Multiperspectives on Accounting Literature Vol. 1 No. 1 (2023): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v1i1.27922

Abstract

Purpose: This article discusses the relationship between accounting regulations and neoliberalism. It will also discuss changes to the conceptual framework developed by the two financial accounting standard boards, namely the IASB and FASB. Methodology/approach: This article uses a conceptual review paper methodology on accounting theories and existing research to analyzes the conceptual framework developed by the IASB and FASB. Findings: The conceptual framework developed by the IASB and FASB plays a role in the survival of neoliberalism and the financialization of the capital market Practical implications: This article presents a thorough overview of the primary concerns associated with accounting conceptual framework and contributes to the ongoing discussion on standard setting. Originality/value: This paper offers an understanding of the key aspects of the accounting conceptual framework that are closely related to neoliberalism.
Sharia-Based Corporate Social Responsibility Disclosures for Responsible Innovation: What are the Benefits to Overcome the Grand Challenge? Ananta Wahyu Sasongko; Farhani Kautsar Nugraha
Business Management Research Vol 2, No 1 (2023)
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/bismar.v2i1.9716

Abstract

The grand challenges of poverty, inequality, hunger, war, climate change, and deforestation impede the advancement of sustainable development. These difficulties can only be addressed by fundamental changes in behavior, production modes and processes, and business practices in general. In this paper, we will create the notion of corporate social responsibility disclosures (CSRD) based on shari’ah and analyze the potentials and limitations for the advancement of sustainable development and overcome the grand challenge. This study approach incorporates theoretical and empirical insights into the ways in which alternative forms of CSRD might assist in addressing grand challenges. Thus, the study provides examples of CSRD and corporate governance that might assist in producing ideas that do good and avoid harm in order to solve this worldwide issue. However, this study is limited by the researcher’s subjectivity, which has a significant impact on the outcome of proposing a new form of CSRD to address humanity’s grand challenges.
Co-Authors Farhani Kautsar Nugraha Putriana Sriwijianingsih Rizka Dibi Arryanti Saputri