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All Journal VARIANSI: Journal of Statistics and Its Application on Teaching and Research Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang ARRUS Jurnal Pengabdian Kepada Masyarakat ZEBMAR
Alia Rezki Amalia
Universitas Negeri Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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FAKTOR-FAKTOR PENENTU PEMBIAYAAN HIJAU DI BANK-BANK INDONESIA: BUKTI DARI UKURAN, PROFITABILITAS, DAN KECUKUPAN MODAL Alia Rezki Amalia; Muh. Qodri Alfairus; Nur Abshari Abbas
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 1 (2026): March-June
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i1.407

Abstract

Abstract This study aims to analyze the influence of bank size, profitability, and capital adequacy on the volume of green financing in Indonesian banking companies. Green financing plays a crucial role in supporting the transition toward a sustainable economy. However, the internal factors of banks that drive its allocation still require further investigation. This research employs a quantitative approach using secondary data collected from financial reports and sustainability reports of banks listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. Through purposive sampling, eight banks were selected as samples based on data completeness criteria, resulting in a total of 40 observations. The analytical technique used is panel data regression with the Random Effect model. The results show that bank size and profitability have a positive and significant effect on the volume of green financing. In contrast, capital adequacy is not proven to have a significant effect. These findings indicate that large banks and highly profitable banks tend to be more active in channeling green financing, while the level of capital ratio is not yet a main determinant in the allocation of green credit in Indonesia. Bank size and profitability are the primary drivers of green financing in the Indonesian banking sector, whereas capital adequacy has not played a significant role. This study recommends that regulators strengthen incentive mechanisms that link capital adequacy with green financing performance, as well as encourage banks to integrate sustainability strategies into capital allocation in a more structured manner.
Robust Standard Error Panel Regression of Firm Size, Leverage, Profitability on Firm Value: Indonesian Mining 2022–2024 Muh Qodri Alfairus; Muhammad Raihan Mubaraq; Alia Rezki Amalia
VARIANSI: Journal of Statistics and Its application on Teaching and Research Vol. 8 No. 1 (2026)
Publisher : Program Studi Statistika Fakultas MIPA UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35580/variansiunm515

Abstract

Corporate financial information such as firm size, leverage, and profitability sends signals to the market that are reflected in firm value. However, previous studies have yielded inconsistent results, likely due to differences in estimation methods and the disregard of violations of classical assumptions in panel data. This study aims to analyze the effects of firm size (Size), leverage (DER), and profitability (ROA) on firm value (PBV) by applying panel data regression with robust standard error correction. Data were collected from 21 mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, yielding 63 observations. The model selected based on the Chow Test (p=1.46E-09) and the Hausman Test (p=0.002) is the Fixed Effects Model (FEM). The results of the classical assumption tests indicate violations of heteroscedasticity (p=0.029) and autocorrelation (p=0.005), so the estimation was continued using cluster-robust standard errors (clustering by time). After adjusting for the model, it was found that all three variables simultaneously had a significant effect on firm value (F-statistic, p = 0.0538). Partially, firm size had a significant negative effect (coefficient -0.481; p=0.038), leverage had a significant positive effect (coefficient 0.672; p=0.018), and profitability had a marginally significant negative effect (coefficient -0.796; p=0.092). An R-squared value of 17.6% indicates that there are still other factors outside the model that influence firm value. The conclusion of this study confirms that in the context of the Indonesian mining sector in the post-pandemic period, the market responds negatively to companies with large assets and high profitability, but responds positively to increased debt. These findings imply that investors should not focus solely on short-term profitability, and that company management should determine the optimal capital structure to increase firm value.
Sosialisasi Standar Pengungkapan Keberlanjutan (SPK) di Kantor Akuntan Publik Ardaniah Abbas Alia Rezki Amalia; Nur Abshari Abbas; Aisyah Zarkasi; Irene Ipal Parinding; Muhammad Raihan Mubaraq
ARRUS Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2025)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.abdiku4457

Abstract

Kegiatan Pengabdian kepada Masyarakat melalui Sosialisasi Standar Pengungkapan Keberlanjutan (SPK), bertujuan untuk memberikan pemahaman dasar mengenai urgensi pengungkapan aspek-aspek keberlanjutan dalam laporan keuangan. Pengungkapan berkelanjutan yang diatur dalam Standar Pengungkapan Berkelanjutan (SPK) dicanangkan akan efektif pada 1 Januari 2027 mendatang, menjadikan pengungkapan aspek-aspek non keuangan bersifat mandatory. Oleh karena itu kegiatan ini dilaksanakan untuk menjembatani aliran informasi kepada pihak profesional. Kegiatan dilaksanakan dengan sosialisasi dan diskusi interaktif di Kantor Akuntan Publik (KAP) Ardaniah Abbas. Hasil kegiatan merupakan penguatan pengetahuan konseptual dan praktis terkait PSPK 1 tentang Persyaratan Umum Pengungkapan Keberlanjutan dan PSPK 2 tentang Pengungkapan Terkait Iklim. Kegiatan ini juga memberikan rekomendasi berupa penyusunan panduan dan matriks pengukuran pengungkapan sesuai dengan karakteristik klien KAP Ardaniah Abbas untuk mengembangkan prosedur audit yang lebih komprehensif khusus untuk menilai pengungkapan keberlanjutan perusahaan.
Penguatan Kapasitas UMKM di Toraja Melalui Implementasi Pemasaran Digital dan Akuntansi Manajemen Berbasis Praktik Lapangan Hamidah Muslimah; Andi Muh Syukur Hidayatullah; Muh. Qodri Alfairus; Alia Rezki Amalia; Nur Abshari Abbas
ARRUS Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2026)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.abdiku4810

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas pelaku usaha lokal di Toraja dalam mengelola usaha secara berkelanjutan melalui penerapan pemasaran digital dan akuntansi manajemen sederhana. Kegiatan dilaksanakan dengan melibatkan dosen dan mahasiswa lintas mata kuliah, yaitu Pemasaran Digital, Akuntansi Manajemen, dan Komunikasi Bisnis. Metode yang digunakan meliputi observasi lapangan, pendampingan langsung, pelatihan berbasis praktik, serta diskusi interaktif dengan pelaku usaha. Hasil kegiatan menunjukkan bahwa pelaku usaha mulai memahami pentingnya pemanfaatan media digital sebagai sarana promosi dan pengelolaan informasi biaya sebagai dasar pengambilan keputusan usaha. Kegiatan ini memberikan kontribusi nyata dalam meningkatkan literasi digital dan manajerial UMKM serta menjadi sarana pembelajaran kontekstual bagi mahasiswa.
Mewujudkan Pengelolaan Amanah: Pendampingan Pelaporan Keuangan Berbasis ISAK 335 untuk Tata Kelola Pesantren yang Berkelanjutan Warka Syachbrani; Lukman Dahlan; Alia Rezki Amalia; Irene Ipal Parinding; Nur Abshari Abbas
ARRUS Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2026)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.abdiku4923

Abstract

Sebagian besar pondok pesantren di Indonesia masih menghadapi tantangan dalam menyusun laporan keuangan yang transparan dan akuntabel sesuai standar akuntansi yang berlaku. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman pengurus yayasan dan pengelola keuangan Pondok Pesantren Tahfizul Quran Nurussunnah Bulukumba mengenai pelaporan keuangan berbasis Interpretasi Standar Akuntansi Keuangan (ISAK) 335 sebagai upaya mewujudkan tata kelola pesantren yang berkelanjutan. Kegiatan dilaksanakan dalam satu sesi setengah hari yang diikuti oleh 30 peserta, bertempat di Ruang Pertemuan Kahayya, Gedung Pinisi Bulukumba. Metode yang digunakan adalah Participatory Action Research (PAR) yang dikombinasikan dengan pendekatan Community Development, dengan menekankan keterlibatan aktif peserta melalui sesi pemaparan materi dan diskusi. Materi yang disampaikan mencakup pengenalan ISAK 335, urgensi laporan keuangan bagi pesantren, klasifikasi aset neto, serta lima komponen laporan keuangan entitas non-laba. Hasil kegiatan menunjukkan terjadinya peningkatan pemahaman peserta terhadap pentingnya laporan keuangan yang terstandar, serta munculnya kesadaran baru bahwa akuntabilitas keuangan merupakan bagian tak terpisahkan dari pengelolaan amanah lembaga. Kegiatan ini memperkuat tata kelola kelembagaan pesantren dan membuktikan efektivitas pendekatan PAR dalam mendorong perubahan kapasitas dan kesadaran pengelolaan keuangan lembaga non-laba berbasis komunitas.
Digitalisasi dan Pengendalian Internal Pada Siklus Akuisisi dan Pembayaran UMKM: Systematic Literature Review Aulia Novita Anggraini; Aisyah Zhafirah Basir; Nur Fadila Mutmainnah; Alia Rezki Amalia
Zentrum Economic, Business, Management, Accounting Research Vol. 4 No. 3 (2026): ZEBMAR, September 2026
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/1t994c87

Abstract

Micro, Small, and Medium Enterprises (UMKM) require digitalization to increase efficiency in acquisition and payment. Although the use of digital technology, which includes accounting information systems and digital payments, does not automatically ensure good internal control, there are risks such as record errors and fraud. This study uses a Systematic Literature Review (SLR) approach with the PRISMA protocol to identify and evaluate relevant scientific articles, showing the relationship between digitalization and internal control. The results indicate that digitalization can improve record accuracy, transaction transparency, and ease of monitoring, but its effectiveness depends on good control procedures such as authorization, access restrictions, and task separation. Therefore, MSMEs need to integrate digital technology with the right internal control system to achieve efficiency and security in the acquisition and payment process.
Analisis Pengendalian Internal dalam Pengelolaan Kas pada Siklus Penjualan dan Penagihan UMKM Manisan 9 Bulan Andi Naila Zulayka; Salsabila Husnul Kasriah; Alifyah Cantika Putri; Alia Rezki Amalia
Zentrum Economic, Business, Management, Accounting Research Vol. 4 No. 3 (2026): ZEBMAR, September 2026
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/qwwakd89

Abstract

Internal control is important for maintaining the reliability of sales, payment receipt, and cash management activities in micro, small, and medium enterprises (MSMEs), particularly when a business develops into several outlets and uses multiple sales channels. This study aims to analyze the implementation of internal control based on the COSO Internal Control Integrated Framework in the sales and collection cycle and its relationship with cash management at Manisan 9 Bulan MSME. The study uses a qualitative case study approach through semi-structured interviews and direct observation of the business owner and the operational control practices used by the business. The findings show that the five COSO components are implemented at the operational level through task segregation and standard operating procedures, identification of operational risks, transaction authorization, an integrated point-of-sale application, communication across outlets, daily cash reconciliation, physical cash checks, periodic inventory counts, and CCTV-based monitoring. However, several control gaps remain, including the use of a personal bank account for customer payments, cashier price-entry errors following price changes, and the absence of a formally documented risk register. These findings indicate that the implementation of internal control can become more structured as an MSME develops in scale and operational complexity, while technology does not eliminate the need for human and procedural controls.
Co-Authors Abbas, Nur Abshari Aisyah Zarkasi Aisyah Zhafirah Basir Alfairus, Muh. Qodri Alifyah Cantika Putri Andi Muh Syukur Hidayatullah Andi Naila Zulayka Aulia Novita Anggraini Hamidah Muslimah Irene Ipal Parinding Lukman Dahlan Muhammad Raihan Mubaraq Nur Fadila Mutmainnah Salsabila Husnul Kasriah Warka Syachbrani