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All Journal Advances in Applied Accounting Research Advances in Economics & Financial Studies
Auliyah, Iriana
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Economics, Econometrics & Finance

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Accounting for Society: Examining the Interplay between Financial Reporting and Social Responsibility Sutisman, Entar; Auliyah, Iriana; Noy, Ismail
Advances in Applied Accounting Research Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i1.166

Abstract

Purpose: This research explores the intersection of financial reporting and social responsibility by integrating Environmental, Social, and Governance (ESG) metrics into corporate financial reports. It aims to assess how sustainability reporting frameworks impact transparency and stakeholder engagement in the corporate sector. Research Design and Methodology: Utilizing a systematic literature review and interpretive analysis, this study examines existing theoretical and empirical literature to understand the evolution of financial reporting frameworks towards incorporating social responsibility. An interpretivist approach through thematic analysis identifies key patterns and insights. Findings and Discussion: The results show a significant paradigm shift in financial reporting, with an increasing inclusion of ESG metrics alongside traditional financial information. This change is driven by regulatory requirements and stakeholder demand, focusing on enhanced transparency and accountability. Challenges like greenwashing and the authenticity of social responsibility claims persist, affecting standardization and data assurance. Implications: The findings emphasize the need for more robust, standardized reporting frameworks to boost the credibility and comparability of sustainability reports. Highlighting corporate accountability, the study suggests that merging financial reporting with social responsibility is vital for future research, especially regarding its impact on corporate reputation and stakeholder relations.
Reflective Study on Financial Statement Quality Capability to Influence Firm Performance: Literature Review Auliyah, Iriana; Agit, Alamsyah
Advances in Economics & Financial Studies Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v2i3.379

Abstract

Purpose: The study explores factors affecting financial statement quality in MSMEs and their impact on performance. It investigates how financial literacy, technology, control, and governance enhance MSMEs' financial statements. Research Design and Methodology: The study uses a quantitative method with surveys and questionnaires to collect data from MSME owners and managers. Data includes financial literacy, technology use, internal control, and governance. Statistical analysis examines the relationship between variables and financial statement quality. In-depth interviews provide insights into financial reporting challenges and best practices among SMEs. Findings and Discussion: The study found that MSMEs' financial statements quality affects business performance significantly. Better financial statements quality, influenced by financial literacy, technology use, internal control, and governance, helps SMEs manage finances efficiently, access capital, and make strategic decisions. Training in financial statement preparation and digital tools usage can enhance accounting understanding and financial management efficiency. Quality financial statements improve MSMEs' competitiveness, transparency, accountability, and reputation, supporting overall business performance. Implications: Improving MSMEs' financial statements can enhance business performance. Financial literacy, information system adoption, internal control, and corporate governance benefit MSMEs. Training and mentoring on financial statements and digital tools enhance financial management efficiency. Policies supporting SME financial statement quality are crucial for competitiveness and sustainability.
Co-Authors Alamsyah Agit Entar Sutisman Noy, Ismail