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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN IIJSE
Driana Leniwati
Universitas Muhammadiyah Malang, Malang, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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Health Assessment of a Multi-Stakeholder Creative Economy Cooperative using SAK-EP Alan Wahyu Hafiludin; Driana Leniwati; Nazaruddin Malik
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.5155

Abstract

Purpose: Multi-Stakeholder Cooperatives (KMP) represent an economic model that integrates producers, consumers, workers, and investors in one organization. This structure demands transparent and accountable financial reporting practices. This study evaluates the implementation of Private Entity Financial Accounting Standards (SAK-EP) at Let’s Play Game Studio, Indonesia’s first officially registered KMP in the digital game development sector. Methodology/approach: Using a descriptive qualitative method supported by a case study approach, this research conducts an in-depth analysis of the cooperative’s 2024 financial reports to evaluate compliance with applicable accounting standards. Results/findings: The results indicate significant compliance with SAK-EP, particularly in financial statement presentation and revenue recognition, although improvements are needed in disclosure notes and digital transaction documentation. The cooperative’s health assessment places it in the “qualified” category, reflecting sound governance and financial structure. Conclusion: Let’s Play Game Studio demonstrates strong compliance with SAK-EP in financial statement presentation and revenue recognition. However, improvements are needed in disclosure notes and digital transaction documentation to enhance transparency. Its classification as “qualified” reflects stable financial and governance structures. Limitations: The study is limited to a single case (Let’s Play Game Studio) and focuses only on financial reports for the year 2024, which may not fully capture long-term financial health trends or generalize across other KMPs. Contribution: These findings contribute to strengthening accounting practices in creative sector cooperatives and serve as a reference for policy development and cooperative support initiatives.
Opinion of WTP in Village Fund Management Accountability at the APIP Inspectorate of East Bolaang Mongondow Regency Devo Sucita Lokiman; Driana Leniwati; Nazaruddin Malik
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10319

Abstract

This research aims to analyze the accountability of village fund management and the role of supervision in realizing good village financial governance. The main problem in this study is the lack of optimal transparency, human resource capacity, and political intervention that affects the quality of village fund management. This study uses a descriptive qualitative approach with a case study method, with data collection techniques through interviews, observations, and documentation. Data analysis was carried out using an interactive model which included data reduction, data presentation, and conclusion drawn. The results of the study show that normatively village fund management has referred to the principles of Stewardship Theory and Good Governance, but the implementation is still not optimal. The main problems found include lack of transparency of information to the community, changes in programs that are not communicated openly, limited competence of village officials, and indications of nepotism practices in the distribution of aid. In addition, the role of the Government Internal Supervisory Apparatus (APIP) as an internal supervisor has run through the function of coaching and supervision, but its effectiveness still faces various obstacles. On the other hand, the quality of financial statements that have implications for the Fair Without Exception (WTP) opinion is greatly influenced by the internal control system and asset management. Thus, it is necessary to strengthen the capacity of human resources, increase transparency, and optimize supervision to realize accountable and public-interest-oriented management of village funds.
Evaluation of Costs and Impact of Corporate Social Responsibility (CSR) in the Framework of Triple Bottom Line at PT Terminal Petikemas Surabaya Taufan Hariono; Driana Leniwati; Nazaruddin Malik
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10348

Abstract

This study aims to analyze the implementation of Corporate Social Responsibility (CSR), cost allocation, and its impact on company performance within the framework of the Triple Bottom Line (profit, people, and planet) and evaluate the feasibility of CSR costs using the Cost-Benefit Analysis approach at PT Terminal Petikemas Surabaya. The research method used is a mixed methods approach, namely a qualitative combination through interviews with CSR management, finance sections, HSSE, the community, and community leaders, and quantitative through the analysis of company sustainability report data. The results of the study show that the implementation of CSR is carried out systematically through the stages of social mapping, planning, implementation, and evaluation with a budget allocation of IDR 9.05 billion. CSR has been proven to have a positive impact on the profit aspect through cost efficiency and operational stability, the people aspect through improving community welfare, reducing unemployment, and empowering MSMEs, and the planetary aspect through environmental rehabilitation such as mangrove planting and coastal waste management. In addition, the results of the Cost-Benefit Analysis show that the benefits of CSR are much greater than the costs incurred, resulting in positive net benefits. Thus, CSR not only functions as a corporate social responsibility, but also as a business strategy that supports the company's long-term sustainability.
Minimizing Deductible Costs in Container Damage Claims to Control the Operational Reserve Budget: A Case Study of a State-Owned Cargo Handling Company Prisma Rohman Wardana; Driana Leniwati; Nazaruddin Malik
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10377

Abstract

Managing deductible costs in container damage claims is a critical issue in maintaining the stability of a stevedoring company’s operational budget. This study aims to analyze strategies for controlling deductible costs through the integration of risk management, accounting information systems, and internal controls. Data were collected through in-depth interviews, observations, and documentation at PT Terminal Petikemas Surabaya, and then analyzed using the Miles and Huberman interactive model. The results indicate that deductible costs cannot be directly reduced because they are fixed, but they can be controlled by reducing the frequency of recurring minor claims. The lack of integration among risk, information, and control systems is the primary cause of cost inefficiency. Therefore, controlling deductible costs requires a systemic, integration-based approach to enhance operational efficiency and maintain the company’s financial stability.
Co-Authors Alan Wahyu Hafiludin Devo Sucita Lokiman Nazaruddin Malik Prisma Rohman Wardana Taufan Hariono