On Friday, October 4, 2024, the Faculty of Economics and Business, Trisakti University held an Open Session of Doctoral Promotion in Economics with a concentration in Accounting at Campus A, Hendriawan Sie (S) building, 8th floor. In the event, Dr. Yana Rochdiana Hadiyat, S.Kom.,M.Kom, Cert.D.A. was declared to have graduated as a doctor with the predicate “Very Satisfactory”, becoming the 144th graduate of this doctoral program.

The dissertation entitled “The Effect of the Implementation of eXtensible Business Reporting Language, and the Effectiveness of Accounting Information Systems on Real-Time Reporting with Information Technology Governance Moderation” examines the impact of using the XBRL reporting format on real-time reporting. This study provides novelty in measuring real-time reporting variables by adding 2 dimensions and 7 new indicators.

This session was led by the Chairperson of the Session, Prof. Dr. Yolanda Masnita Siagian, MM., CIRR., CMA, CPMA (Asia), with promoter Dr. Titik Aryati, AK., M.Sc., CA. and co-promoter Dr. Muhammad Nuryatno, Ak., M.M., CA. The examining team consisted of Prof. Dr. Khomsiyah, Ak., M.M., CMA .; Dr. Regina J Jansen Arsjah, S.E., Ak., M.Sc., C.F.A., C.A., CPIA; Dr. Iin Rosini, SE., M.Sc.; and Prof. Ir. Roy H.M. Sembel, MBA, Ph.D, CSA, CIB.

Research Novelty by adding dimensions of Big Data and Computer Assisted Audit Tools and Techniques (CAATTs), which are only measured by 6 dimensions, namely mobile devices, cloud computing, business intelligence, enterprise architecture, enterprise applications. Integration, business process management. (Trigo et al., 2014). The addition of these dimensions aims to enable reporting to be presented in real time by helping reporting obtained not only structured data but also unstructured data.

The results of the study showed that the Implementation of XBRL, the effectiveness of the Accounting Information System has a positive effect on Real Time Reporting. However, information technology governance is not able to strengthen the influence of the implementation of XBRL, and the Effectiveness of the accounting information system on real time reporting, because of the diversity of businesses and the diversity of products that require each trade processing center where XBRL and the Effectiveness of this AIS become real when in the system, while for the integration into the overall reporting, information technology governance cannot be done in real time because it is processed at night for tomorrow’s reporting. The effectiveness of the accounting information system (AIS) already involves information technology governance that ensures that the accounting information system runs well, safely, and in accordance with business needs.

With this achievement, Dr. Yana Rochdiana Hadiyat, S.Kom., M.Kom, Cert.D.A. is expected to provide significant contributions in the field of sustainability accounting and assist banks in Indonesia in improving their reporting in real time through innovative strategies that have been proposed in the research.