MAPPING THE VALUES OF THE ACCOUNTING PROFESSION FROM A NATIONAL DEFENSE PERSPECTIVE: A LITERATURE REVIEW

Fitri Nur Rilah, Indrawati Yuhertiana — Wed, 30 Jul 2025 00:00:00 +0000

The accounting profession emphasizes the importance of ethical values as a basis for professional practice. This research aims to map the values of the accounting profession from the national defense perspective in order to build the character of accountants with integrity and national insight. The concept of national defense, deontological ethical theory, and labeling theory are theoretical foundations. The research method uses a systematic literature review with stages: classification of relevant literature in 2019-2024 using the Publish or Perish (PoP), VOSviewer, and Mendeley applications; found 20 articles with minimum criteria indexed by Sinta 4, Scopus, and others; presenting data in the form of narratives/images; final drawing of conclusions/findings. The results of the study show a mapping of 8 values of the accounting profession which are reflected in 5 values of national defense in the fishbone diagram and its application matrix: 1) Love for the Motherland (Integrity Values); 2) National and State Awareness (Professionalism Values and Public Trust Values); 3) Loyal to Pancasila (Divine Values and Justice Values); 4) Willing to Sacrifice (Loyalty Value); 5) Initial National Defense Capability (Accountability and Compliance Value); and 6) Social Responsibility (Sustainability Values). There are five critical points in the mapping process, as found in this research: integration, education, character, roles, and recommendations. This research implicated for the importance of integrating national defense values in the accounting curriculum, opportunities for empirical research on professional practice, and contributions to professional associations for sustainable social development.

THE INFLUENCE OF STATE CAPITAL PARTICIPATION, STRATEGIC ORIENTATION, AND ACCOUNTABILITY ON THE FINANCIAL PERFORMANCE OF STATE-OWNED ENTERPRISES: A PANEL DATA FEM ANALYSIS (2021–2024)

Mutiara Annisa, Harti Budi Yanti — Wed, 30 Jul 2025 00:00:00 +0000

This study aims to analyze the influence of State Capital Participation (PMN), strategic orientation, accountability, good corporate governance (GCG), and risk management on the financial performance of State-Owned Enterprises (SOEs) in Indonesia during the 2021–2024 period. Using a quantitative approach with panel data and the Fixed Effect Model (FEM), the research involved 62 SOEs with a total of 217 observations. The results show that, simultaneously, the five independent variables significantly affect financial performance as measured by net profit after tax. However, individually, none of the variables show a statistically significant impact. These findings suggest that PMN and internal strategies have not yet delivered direct short-term improvements in profitability, likely due to external factors such as government intervention, long-term projects, and post-pandemic economic conditions. Furthermore, the implementation of GCG, accountability, and risk management tends to have long-term effects that are not immediately reflected in financial outcomes. This study contributes to the understanding of how structural and strategic factors interact in shaping SOE performance and recommends that policymakers and SOE leaders enhance coordination between fiscal support and internal governance reforms to achieve sustainable financial outcomes.

Jurnal Akuntansi dan Keuangan (JAK)

MAPPING THE VALUES OF THE ACCOUNTING PROFESSION FROM A NATIONAL DEFENSE PERSPECTIVE: A LITERATURE REVIEW

THE INFLUENCE OF STATE CAPITAL PARTICIPATION, STRATEGIC ORIENTATION, AND ACCOUNTABILITY ON THE FINANCIAL PERFORMANCE OF STATE-OWNED ENTERPRISES: A PANEL DATA FEM ANALYSIS (2021–2024)