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All Journal Jurnal Ilmiah Manajemen Kesatuan JURNAL ECONOMINA
Nazaruddin Malik
Universitas Muhammadiyah Malang, Indonesia
Economics, Econometrics & Finance Social Sciences

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Analysis of the Role of Sustainability Accounting on the Financial Performance of Port Services Companies Shobiq Zainudin; Driana Leniwati; Nazaruddin Malik
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2751

Abstract

This study aims to analyze the role of sustainability accounting on the financial performance of a port services company through the implementation of Environmental, Social, and Governance (ESG). The study used a qualitative method with an explanatory case study approach at a port services company in the Tanjung Perak area, Surabaya. Data were obtained through in-depth interviews, observations, and analysis of company documents related to sustainability practices and financial performance during the 2021–2025 period. The results show that the company has implemented sustainability accounting comprehensively with an ESG score of 95.7%. From an environmental perspective, the port facility electrification program has successfully increased fuel efficiency and reduced carbon emissions. From a social perspective, human resource development and corporate social responsibility programs have contributed to increased stakeholder trust. Meanwhile, from a governance perspective, the application of good corporate governance principles, supported by ISO 37001 and ISO 22301 certifications, has strengthened the company's credibility. ESG implementation has been shown to drive operational efficiency, increase port service volume, and strengthen the company's reputation, which has an impact on improving financial performance. These findings indicate that sustainability accounting not only functions as a reporting instrument, but also as a business strategy that is able to create sustainable economic, social, and environmental value and support the company's long-term competitiveness.
Measuring Risk Maturity Levels as a Tool for Evaluating the Effectiveness of Risk Management at PT Jasa Kepelabuhanan Petikemas Surabaya Cahya Ardie Firmansyah; Driana Le; Nazaruddin Malik
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2851

Abstract

The level of risk maturity and to provide actionable recommendations that are aligned with the company’s efforts to develop and improve its risk management strategy and implementation. The research adopts a qualitative approach using a case study strategy. Data were collected through interviews with representatives responsible for risk management implementation, governance, and compliance functions as key risk owners within the organization. The findings indicate that the company’s risk maturity level is positioned at the good practice phase, with a score of 2.95. This result suggests that risk management has been implemented satisfactorily, while performance achievement is categorized as good. The study highlights that risk management has contributed positively to organizational performance, although further improvements remain necessary to enhance overall effectiveness. Future research is recommended to adopt quantitative or mixed-method approaches to examine the relationship between risk management maturity levels and both financial and non-financial performance indicators
Implementation of an Integrated Accounting System to Reduce Inventory Write-Off Loss Costs: Case Study of PT Terminal Petikemas Surabaya Bagus Angan Brasilio; Driana Leniwati; Nazaruddin Malik
JURNAL ECONOMINA Vol. 5 No. 7 (2026): JURNAL ECONOMINA, Juli 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i7.2638

Abstract

Advances in information technology have prompted companies to adopt integrated systems to improve the efficiency and accuracy of inventory management, particularly in reducing inventory write-off costs. This study aims to analyze the implementation of an integrated accounting system based on System Application and Product in Data Processing (SAP) and to identify the challenges and opportunities associated with its implementation at PT Terminal Petikemas Surabaya. An interpretive approach based on a case study was employed, utilizing data collection techniques such as observation, in- depth interviews, documentation, and literature review. The research findings indicate that data integration, real-time processing, and automated controls improve recording accuracy, data consistency with physical conditions, and the efficiency of inventory management. These conditions lead to a reduction in inventory write-off costs through improvements in control processes and inventory planning. Thus, an integrated accounting system plays a strategic role in enhancing the effectiveness of inventory management and the company’s operational efficiency.
The Effectiveness of Accounting Information System Integration in Claim Cost Management at a State-Owned Stevedoring Enterprise Prisma Rohman Wardana; Nazaruddin Malik; Driana Leniwati
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 5 (2026): JIMKES Edisi September 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i5.5655

Abstract

This study examines the integration of the Accounting Information System (AIS) for claim costs. It evaluates its effectiveness as a cost-control instrument at PT Terminal Petikemas Surabaya (TPS), a state-owned stevedoring company under the Terminal Petikemas Subholding. It addresses how the AIS for incoming, outgoing, and insurance claims is currently constructed, and how integrated and effective this system is across departments. Using a qualitative case study design, data were collected through semi-structured interviews with four key informants from the finance and legal functions, supported by observation and internal documentation, then assessed using eight indicators of the IS Success Model. The findings show that although the claim system runs procedurally, it remains only partially integrated: manual claim documents that do not consistently reach the legal and finance departments create transaction gaps between units. Consequently, the system has not yet fully functioned as an effective instrument for controlling unexpected costs, with the lowest applicability found in adaptability and cost-control aspects due to dependence on head-office policy and cost components that cannot be transferred to insurance. This study implies that strengthening cross-departmental integration is essential for the claim-cost AIS to function as a sustainable, long-term cost-control mechanism.
Co-Authors Bagus Angan Brasilio Cahya Ardie Firmansyah Driana Le Driana Leniwati Prisma Rohman Wardana Shobiq Zainudin