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All Journal Jurnal Mirai Management Jurnal Akuntansi dan Pajak Jurnal Inovasi Bisnis (Inovbiz) JMM (Jurnal Masyarakat Mandiri) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi AkMen JURNAL ILMIAH YUME : Journal of Management JISIP: Jurnal Ilmu Sosial dan Pendidikan Tangible Journal Jurnal Pengabdian kepada Masyarakat Nusantara Accounting Accountability and Organization System (AAOS) Journal AJAR (Asian Journal of Accounting Research) (e-Journal) Contemporary Journal on Business and Accounting Jurnal Magister Akuntansi Trisakti International Journal of Asian Business and Management (IJABM) Amsir Accounting & Finance Journal Jurnal Akuntansi, Keuangan dan Audit (JAKA) IECON: International Economics and Business Conference AKRUAL : Jurnal Akuntansi dan Keuangan` IJRE
Arizah, Ainun
Universitas Muhammadiyah Makassar
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Journal : AKRUAL : Jurnal Akuntansi dan Keuangan`

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ANALISIS EFISIENSI DAN EFEKTIVITAS ANGGRAN PENDAPATAN DAN BELANJA DAERAH Insaniah, Nurul Qalbi; Arizah, Ainun
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 7 No 1 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

This study analyzes the efficiency and effectiveness of the APBD of Maros Regency for the years 2021-2024. Regional autonomy is essential for improving welfare, encouraging innovation, and enabling the community to oversee the management of the APBD. Budget efficiency refers to the optimal use of resources, while effectiveness relates to the achievement of regional development goals. The methodology used is quantitative descriptive with efficiency and effectiveness ratios, utilizing secondary data from the Budget Realization Report of the Maros Regency Financial Management Agency (BPAKD). The results indicate that the efficiency of the Maros Regency APBD is not optimal, with efficiency values for each year as follows: 2021 (100.7% - inefficient), 2022 (94.7% - less efficient), 2023 (100.7% - inefficient), and 2024 (103.8% - inefficient). This suggests that budget preparation does not always accurately analyze needs. On the other hand, the effectiveness of the Maros Regency APBD is considered good, with effectiveness values as follows: 2021 (101.7% - very effective), 2022 (98.7% - effective), 2023 (101.7% - very effective), and 2024 (98.6% - still effective). This indicates good budget management.
PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE TERHADAP KINERJA PERUSAHAAN: SEBUAH TINJAUAN LITERATUR -, Nilawati; Arizah, Ainun
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 7 No 1 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

This study aims to identify and analyze the relationship between ESG disclosure and corporate performance through a systematic literature review approach to 25 articles published in SINTA-accredited national journals between 2020 and 2025. The results of the study show that ESG disclosure generally contributes positively to corporate performance, both financially and non-financially, although there are variations in the results depending on the industrial sector and performance indicators used. Legitimacy theory, stakeholder theory, and signaling theory are used as theoretical bases in analyzing the relationship. This study provides academic and practical contributions in increasing understanding of the importance of ESG disclosure as part of corporate sustainability strategies in Indonesia.
Co-Authors -, Nilawati Abbas, Ahmad Abdi, Muhammad Nur Ahmad Abbas Amiruddin Husni Ansyarif Khalid Arisanty Razak, Linda Arsal, Muryani Aulya Muhammad S Ayudina, Rika Darwin, Khadijah Dyah Rezky Ramadhani Elfhita, Resky Vivi Fuada, Nurul H. Andi Jam'an Inda Sari, Fadlia Indah Syamsuddin Insaniah, Nurul Qalbi Khadijah Darwin Khalid, Ansyarif Khalishah Ulfah Lestari, Sri Indah Linda Arisanty Razak Mohamad Ilham MS, Sri Rahayu Muhammad Adil, Muhammad Muryani Arsal Muryani Arsal Neks Triani Nur Hanifa Nurul Fuada Nurul Fuada Ramadhan, Nurhalisa Ramly, Ramly Rezky Vivi Elfhita Rini Sulistiyant Rini Sulistiyanti Sasmita Sasmita Septiani, Elya Sintya Kartika Angelina Syahidah Rahmah Wa Ode Rayyani wahyuni wahyuni