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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Juara: Jurnal Riset Akuntansi EKSYAR: Jurnal Ekonomi Syari'ah & Bisnis Islam Journal of Accounting Science LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal Penamas Adi Buana Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Media Mahardhika JRA: Jurnal Riset Akuntansi Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi JIA (Jurnal Ilmiah Akuntansi) Akuntansi : Jurnal Akuntansi Integratif Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Buana Akuntansi Jurnal Pengabdian Masyarakat Khatulistiwa BERNAS: Jurnal Pengabdian Kepada Masyarakat JES (Jurnal Ekonomi Syariah SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Jurnal AbdiMas Nusa Mandiri Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah KARYA: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Filantropi: Jurnal Manajemen Zakat dan Wakaf ALSYS : Jurnal Keislaman dan Ilmu Pendidikan E-Jurnal Akuntansi TSM Journal of Artificial Intelligence and Digital Business PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Innovative: Journal Of Social Science Research Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Jurnal Cendekia Mengabdi Berinovasi dan Berkarya SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah Jurnal Ilmiah Ekonomi dan Manajemen JAIDE Journal of Accounting and Financial Issue JURNAL RUMPUN MANAJEMEN DAN EKONOMI Ekomania Jurnal Ekonomi, Akuntansi dan Perpajakan Ta'amul: Journal of Islamic Economics Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Sahwahita: Community Engagement Journal Sasambo: Jurnal Abdimas (Journal of Community Service) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis International Journal of Accounting Innovation JIMEKA Aktsar: Jurnal Akuntansi Syariah JEBRA : Jurnal Ekonomi Bisnis dan Pariwisata
Ade Irma Suryani Lating
Universitas Islam Negeri Sunan Ampel Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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PENGARUH PENGHINDARAN PAJAK, BIAYA MODAL EKUITAS, DAN TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN CSR Rizqiyah, Anggraini Nawal; Lating, Ade Irma Suryani; Muflihin , Mohammad Dliyaul
E-Jurnal Akuntansi TSM Vol. 6 No. 1 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i1.3150

Abstract

A fundamental aspect of conducting business is to ensure that a company’s operations are consistent with social standards and community expectations in order to secure social acceptance. To achieve this, organizations often adopt non-financial communication approaches, including the publication of corporate social responsibility (CSR) reports. This study seeks to analyze the effect of tax avoidance, cost of equity, and corporate governance mechanisms particularly family and foreign ownership on CSR disclosure. The research is based on a sample of 50 mining firms listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023, chosen through a purposive sampling technique. The data were processed using panel data regression with the aid of EViews version 12.The results demonstrate that tax avoidance has a significant negative impact on CSR disclosure, while cost of equity, family ownership, and foreign ownership do not show a meaningful influence. These findings suggest that, although tax avoidance tends to reduce corporate social transparency, the ownership composition and shareholder value are not the primary determinants of CSR reporting in the mining sector.
PENGENTASAN KEMISKINAN DAN KETIMPANGAN SOSIAL DI DESA SIDOREJO KECAMATAN KRIAN SIDOARJO Lailatul Chabibah; Lailatuz Fadiyah; Liiza Riska Nafisa; Mohammad Dliyaul Muflihin; Imam Buchori; Ade Irma Suryani Lating
Jurnal Pengabdian Masyarakat Khatulistiwa Vol 9, No 1 (2026): APRIL ( Artikel in press )
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpmk.v9i1.4849

Abstract

Penelitian ini mengkaji kondisi kemiskinan dan ketimpangan sosial yang terjadi di Desa Sidorejo. Kemiskinan digambarkan sebagai ketidakmampuan masyarakat dalam memenuhi kebutuhan dasar seperti pangan, sandang, papan, pendidikan, dan kesehatan. Ketimpangan sosial ekonomi terlihat dari perbedaan pendapatan, akses terhadap fasilitas kesehatan dan pendidikan, serta peluang kerja di desa tersebut. Faktor utama penyebabnya meliputi rendahnya tingkat pendidikan, keterbatasan akses terhadap layanan dasar, serta ketidakmerataan distribusi kekayaan dan peluang. Berbagai upaya penanggulangan dilakukan melalui peningkatan keterampilan, akses permodalan, dan peningkatan fasilitas dasar guna mengurangi kesenjangan sosial dan meningkatkan kualitas hidup masyarakat. Selain itu, partisipasi masyarakat dan kerjasama antar pihak menjadi kunci dalam memastikan keberlanjutan program pengentasan kemiskinan dan pengurangan ketimpangan sosial. Penelitian ini menggunakan pendekatan kualitatif dengan pengumpulan data melalui observasi, wawancara, dan studi literatur dari berbagai sumber relevan. Hasil penelitian menunjukkan bahwa pengentasan kemiskinan membutuhkan upaya lintas sektor yang berkelanjutan dan terintegrasi.
Integrating Circular Economy Principles into the Energy Finance System to Enhance Sustainability Iman Supriadi; Eva Wany; Ade Irma Suryani Lating
Jurnal Ilmiah Akuntansi Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i1.92049

Abstract

This research aims to explore and integrate circular economy principles into the energy finance system to improve sustainability. The focus of the research is to analyze how circular economy principles can be adopted in the context of energy finance and evaluate their impact on economic and environmental sustainability. This research utilizes a mixed method approach that combines quantitative and qualitative analysis. For quantitative analysis, time series regression with Error Correction Model (ECM) was used to assess the long and short-term relationship between circular economy dimensions and final energy consumption per capita. Meanwhile, qualitative analysis was conducted through case studies and literature review to identify models and strategies that support the transition to circular economy in the energy finance system. The results show that the integration of the circular economy in the energy finance system has a simultaneous significant effect in the long run on final energy consumption per capita, although this effect is not significant in the short run. The qualitative case study also reveals that adaptive business models and strong policy support are critical for a successful transition to a circular economy in the energy sector. This research makes an important contribution to the sustainability literature by introducing a framework that incorporates circular economy principles into the energy finance system. In addition, this research provides strategic recommendations for policymakers and industry in accelerating the transition to energy sustainability.
Interpreting Waqf Accountability from The Perspective of Indonesian Waqf Managers Lating, Ade Irma Suryani; Aripratiwi, Ratna Anggraini; Muflihin, Mohammad Dliyaul; Susanto, Febry Fabian; Ilmi, Muhammad Auliya' Nurul
AKTSAR: Jurnal Akuntansi Syariah Vol 8, No 2 (2025)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v8i2.34108

Abstract

This transcendental phenomenological study aims to interpret the meaning of waqf accounting through the lived experiences of Indonesian waqf managers (nazhir). Data were collected through in-depth interviews and active observation over approximately two months with three nazhirs representing different institutional settings (a waqf foundation, a waqf institution, and a mosque). The analysis followed phenomenological steps of epoche (bracketing), data horizontalization, clustering of meanings, and the synthesis of an “essence of meaning.” The findings indicate that nazhirs primarily understand waqf accounting as a compulsory recording practice that ensures waqf transactions are properly documented, accountable, and communicable to the public. However, the operational forms vary, ranging from simple manual cashbook records to integrated website-based systems. At the essential level, waqf accounting is perceived as dual accountability: accountability to God (habluminallah) and accountability to people/the public (habluminannas), reflected in commitments to honest, fair, and transparent reporting and to safeguarding the trust (amanah) in line with the waqif’s intention. These results highlight accountability and transparency as foundational mechanisms for strengthening public trust and preventing conflict in waqf management. Practically, the study suggests strengthening reporting capabilities, standardizing procedures, leveraging digital technology, and sustaining public outreach through collaborative efforts among government, waqf institutions, and communities to foster a healthier waqf ecosystem.
Faktor Yang Mempengaruhi Keputusan Wisatawan Menggunakan Jasa Travel Cheria Halal Holiday Cabang Surabaya Zamrotin Aulan Nisak; Mohammad Dliyaul Muflihin; Ade Irma Suryani Lating
JURNAL EKONOMI, BISNIS DAN PARIWISATA Vol 2 No 2 (2026): JEBRA : Journal of Economic, Bussines and Tourism
Publisher : Pinus Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70795/jebra/v2/n201

Abstract

Indonesia merupakan negara urutan nomor satu dengan jumlah penduduk terbanyak didunia. Surabaya menempati urutan nomor satu kota dengan jumlah penduduk muslim terbanyak di Jawa Timur. Semakin banyak jumlah penduduk muslim, semakin banyak juga kebutuhan orang muslim salah satunya yaitu pariwisata yang ditunjang oleh travel halal. Travel halal di Surabaya salah satunya adalah travel Cheria Halal Holiday yang merupakan pelopor travel halal pertama di Indonesia yang masih dirasa memiliki wisatawan masih sedikit. Tujuan penelitian ini adalah untuk mengetahui bagaimana variabel bebas yaitu religiusitas, branding halal, dan harga, berpengaruh secara parsial dan simultan terhadap variabel independen yaitu keputusan untuk menggunakan jasa Cheria Halal Holiday. metode yang digunakan adalah metode kuantitatif melalui analisis regresi linier berganda. populasi dari penelitan ini adalah wisatawan travel Cheria Halal Holiday yang berjumlah 145 periode November 2023. selanjutnya, peneliti menggunakan sampel berjumlah 60 responden wisatawan sesuai dengan rumus slovin yang diolah datanya dengan menggunakan alat statistika SPSS. Penelitian ini mengahsilkan bahwa dari ketiga variabel bebas (religiusitas, branding halal, dan harga) memiliki pengaruh signfikan terhadap keputusan menggunakan jasa travel Cheria Halal Holiday cabang Surabaya dengan nilai signifikansi berturut-turut adalah sebesar 0.005, 0.043, 0.000.
PENGARUH KINERJA LINGKUNGAN, UKURAN PERUSAHAAN, LEVERAGE, DAN INVESTASI HIJAU TERHADAP PENGUNGKAPAN EMISI KARBON (Studi pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI 2022-2024) Fianta Elsya Fahira; Nufaisa Nufaisa; Ade Irma Suryani Lating; Selvia Eka Aristantia
EKOBIS Vol 14 No 1 (2026): JURNAL EKOBIS
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v14i1.2322

Abstract

Pengungkapan emisi karbon merupakan bentuk transparansi informasi lingkungan yang semakin krusial seiring meningkatnya perhatian terhadap isu perubahan iklim dan keberlanjutan. Informasi ini dibutuhkan oleh investor, regulator, dan masyarakat untuk menilai komitmen serta tanggung jawab perusahaan dalam pengelolaan lingkungan, khususnya pada sektor pertambangan yang memiliki potensi dampak lingkungan yang besar. Penelitian ini bertujuan untuk menguji pengaruh kinerja lingkungan, ukuran perusahaan, profitabilitas, leverage, dan investasi hijau terhadap pengungkapan emisi karbon pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2022-2024. Penelitian ini menggunakan pendekatan kuantitatif untuk menganalisis hubungan sebab akibat antar variabel. Data penelitian berupa data panel yang diperoleh melalui metode purposive sampling dari laporan tahunan dan laporan keberlanjutan perusahaan. Analisis data dilakukan menggunakan regresi data panel dengan bantuan perangkat lunak Eviews 13, dengan pemilihan model estimasi melalui uji Chow dan uji Hausman. Hasil penelitian menunjukkan bahwa kinerja lingkungan dan ukuran perusahaan berpengaruh positif dan signifikan terhadap pengungkapan emisi karbon, sementara leverage berpengaruh negatif dan signifikan. Di sisi lain, investasi hijau tidak berpengaruh signifikan terhadap pengungkapan emisi karbon. Temuan ini menunjukkan bahwa faktor non-keuangan dan skala perusahaan memiliki peran yang lebih dominan dalam mendorong transparansi pengungkapan emisi karbon pada perusahaan pertambangan. Kata kunci : pengungkapan emisi karbon, kinerja lingkungan, ukuran perusahaan, leverage, investasi hijau
Pengaruh Ukuran Bank, NPF, dan BOPO terhadap Stabilitas Bank Umum Syariah Periode 2020-2024 Kartika Eka Rosewanti; Maziyah Mazza Basya; Ade Irma Suryani Lating
ALSYS Vol 6 No 4 (2026): JULI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/alsys.v6i4.10988

Abstract

Although the stability of Islamic banking is highly crucial for economic resilience, studies that specifically examine the effects of bank size, Non-Performing Financing (NPF), and Operating Expenses to Operating Income (BOPO) on the stability of Islamic Commercial Banks (BUS) using the Z-Score proxy remain limited and have shown varied results. This study aims to analyze the effects of bank size, NPF, and BOPO on the stability level of BUS in Indonesia during the 2020–2024 period. This study used an explanatory quantitative approach with a panel data regression design. The research sample consisted of 10 BUS selected through purposive sampling. Data were collected through documentation techniques in the form of quarterly financial reports and analyzed using EViews 14 with the Random Effect Model (REM) approach. The results showed that, partially, bank size had a positive and significant effect on BUS stability. Conversely, NPF and BOPO had negative and significant effects on BUS stability. Simultaneously, the three variables contributed 51.4% to bank stability. These findings contribute to the development of Financial Stability Theory and expand understanding of the determinants of Islamic bank resilience. The conclusion of this study affirms the importance of strengthening assets, managing financing risk, and improving operational efficiency in maintaining BUS stability. The implications of this study include theoretical contributions to the development of Islamic finance literature, as well as practical implications for banking management in reducing operational expenses and financing risk in order to strengthen bank stability.
Co-Authors Adjeng Nurussalam Adya, Cista Dilla Agustin, Dwi Putri Ajeng Tita Nawangsari Al Bira, Ahmad Mubarak Alphasyah Lazuardy Sidarta Alphasyah Sidarta Angger Tri Pujasari Anggraini Aripratiwi, Ratna Ansah, M. Handri Arep, M.Nur Nama Aripratiwi, Ratna Anggraini Aristantia, Selvia Eka Azizah, Jihan Nur Azzahru, Dewi Benito Awaludin Robani, Muhammad Buchori, Imam Chandra, Slamet Dwi Dewy Titik Murtosyiah Dian Eka, Dian Dwi Putri Agustin Dwinanda, Shelinta Okta Dwiyani, Alfiani Eva Wany Eva Wany Eva Wany, Eva Fianta Elsya Fahira Fitriyah, Nur Lailatul Haikal Ardinata Baharuddin Handayani, Astrid Tri Safira Hanifah, Fitrotunnisa Nur Hidayat, Muhammad Afif Hidayatulloh, Muhammad Baharudin Yusuf Ihza Mahendra, Moch. Yusril Ikhsani, Aisyah Nurul Ilmi, Muhammad Auliya' Nurul Imam Buchori Iman Supriadi Istiqfarah, Sabrina Aulia Jannah, Binti Shofiatul Jannah, Syifa'ul Jayanti, Nurul Hadi Kartika Eka Rosewanti Khalnaya, Yuridilla Khudzaifah, Adelia Kiki Erlita Noviantika Komando, Bima Arya Kurnia Ulfah Fadhilah Kusumandaru, Hayudian Lailatul Chabibah Lailatuz Fadiyah Latifa, Riza Sufia Latifah, Iif Ainul Liiza Riska Nafisa Lutfia khairani M. Dliyaul Muflihin M. Fikri Arif Setya Pambudi M. Fikri Arif Setya Pambudi Manda Destara Prameswari Mardiana, Yunita Marshall Sava Laksa Muhammad Wibisono Maulinda Zulfa Rahmania Maziyah Mazza Basya Melati, Seruni Kharisma Minadhifah, Putri Najwa Moch Yusril Ihza Mahendra Mochammad Ilyas Junjunan Mohammad Dliyaul Muflihin Mohammad Dliyaul Muflihin Muhammad Benito Awaludin Robani Muhammad Taufiqur Rohman Muhammad Taufiqurrahman, Muhammad Mulyani Rahman Soulisa Mulyani Rahman Soulisa Mulyani Rahman Soulisa Muttaqin, Muh. Syaukin Muzakki, M. Rifki Nadila Lazulfa Rohman Nailussa’adah, Dini Nandha Nur Jagadhitawati Nufaisa Nufaisa Nufaisa Nufaisa, Nufaisa Nur Faizah Nur Ravita Hanun Nuraini, Zahra Dwi P.A.C, M.Nur Nama Arep Prameswari, Manda Destara Pramita Sari, Devi Prastiwi, Niken Pratama, Dika Wisnu Purwanto, Pegy Dwi Yuliani Qolbiyyah, Sakinatul Rahayu, Hastanti Agustin Rahmatulloh, Hanif Dzaky Ratna Anggraini Aripratiwi Rindy Okky Eka Putri Risdiana Puspita Risna Prisilia Margarita Riza Sufia Latifa Rizqiyah, Anggraini Nawal Rohman, Muhammad Taufiqur Roihatina, Gina Rokhmawati, Nor Romaisyah, Luqita Salsabila, Atika Zahra Nur Salsabila, Shofiyah Nugraha Sari, Devi Pramita Selvia Eka Aristantia Setiawan, Yumna Rosyinda Sidarta, Alphasyah Lazuardy Soulisa, Mulyani Rahman Sulthon Falih Rasyid Rabbani Susanto, Febry Fabian Syarifudin Syarifudin Syifa Aulya Putri Vianti, Milda Novita Wardana, Syafrizal Rangga Wildan Affan Al Gifari Yudhanti, Ashari Lintang Yunianti, Sherly Aulia Yuniarti, Nur Laila Yuriani, Ima Zamrotin Aulan Nisak