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A Comprehensive Review of Green Water Accounting Renaldo, Nicholas; Suhardjo, Suhardjo; Sevendy, Tandy; Mukhsin, Mukhsin; Hadi, Syukri
Interconnection: An Economic Perspective Horizon Vol. 1 No. 4 (2024): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v1i4.81

Abstract

Water resources are vital for sustaining life, ecosystems, and economic development, with traditional management focusing primarily on blue water (surface and groundwater). However, the equally crucial role of green water, soil moisture used by vegetation, has been underrepresented in water management policies. This study explores the concept of green water accounting, emphasizing its significance in rain-fed agriculture, ecosystem health, and sustainable water management. Through a mixed-method approach involving remote sensing, field surveys, and modeling, the research quantifies green water flows and highlights their importance for agricultural productivity and ecosystem services. The findings underscore the need for integrating green water into broader water management frameworks, developing holistic strategies that consider the interplay between water, land, and ecosystems. The study concludes with recommendations for policy integration, capacity building, and further research to enhance the understanding and application of green water accounting.
PENGARUH UKURAN PERUSAHAAN, REPUTASI KAP, FEE AUDIT, AUDITOR SWITCHING TERHADAP AUDIT DELAY (STUDI KASUS PADA PERUSAHAAN HOTEL, RESTORAN DI BURSA EFEK INDONESIA TAHUN 2016-2021 Hadi, Syukri; Gharniscia, Jessica Silviani
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 8 No 2 (2023): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v8i2.4002

Abstract

The purpose of this study was to determine the effect of company size, KAP reputation, audit fees, and auditor switching on audit delay. The research was conducted on hotel and restaurant companies listed on the Indonesia Stock Exchange (IDX) which were downloaded from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. This study uses the Indonesia Stock Exchange (IDX) as the research location because the official website of the Indonesia Stock Exchange (IDX) itself has complete data regarding companies going public. The population used in this study are hotel and restaurant companies listed on the Indonesia Stock Exchange (IDX) in 2016-2021 totalling 35 large trading companies listed on the IDX. Following the above criteria, a sample of 16 companies was obtained. Data analysis using multiple linear regression. The results of the research that has been carried out, company size and KAP reputation have a negative and significant effect, while audit fees and auditor switching have a positive and insignificant effect on audit delay in hotel and restaurant companies listed on the Indonesia Stock Exchange for the 2016 – 2021 period. Tujuan penelitian ini adalah untuk mengetahui pengaruh ukuran perusahaan, reputasi KAP, fee audit, auditor switching terhadap audit delay. Penelitian dilakukan pada perusahaan hotel dan restoran yang terdaftar di Bursa Efek Indonesia (BEI) yang diunduh dari situs resmi Bursa Efek Indonesia yaitu www.idx.co.id. Penelitian ini menggunakan Bursa Efek Indonesia (BEI) sebagai tempat penelitian, karena pada situs resmi Bursa Efek Indonesia (BEI) ini sendiri memiliki data yang lengkap mengenai perusahaan go public. Populasi yang digunakan dalam penelitian ini adalah perusahan hotel dan restoran yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2021 berjumlah 35 perusahaan perdagangan besar yang terdaftar di BEI. Sesuai dengan kriteria diatas, maka diperoleh sampel penelitian sebanyak 16 perusahaan. Analisis data menggunakan regresi linier berganda. Hasil penelitian yang telah dilaksanakan, ukuran perusahaan dan reputasi KAP memiliki pengaruh negatif dan signifikan, sedangkan fee audit dan auditor switching memiliki pengaruh positif dan tidak signifikan terhadap audit delay pada perusahaan hotel dan restoran yang terdaftar di Bursa Efek Indonesia periode 2016 – 2021.
Digital Internal Controls: Safeguarding Data Integrity and Compliance in a Technologically Evolving Landscape Suhardjo, Suhardjo; Suharti, Suharti; Suyono, Suyono; Mukhsin, Mukhsin; Hadi, Syukri
International Conference on Business Management and Accounting Vol 2 No 1 (2023): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v2i1.4378

Abstract

Digital Internal Control (DIC) refers to the procedures and systems employed by organizations to manage risks and uphold the integrity of financial and operational information within a digital framework. As reliance on digital technologies grows, the need for effective internal control systems has become more pressing to combat fraud, ensure data accuracy, and comply with regulatory standards. This research investigates the components, effectiveness, and challenges associated with DIC systems. It highlights key elements such as access controls, data encryption, audit trails, and automated monitoring, and evaluates their role in risk mitigation and compliance assurance. The study also explores common challenges, including the high costs and complexity of implementation, particularly for smaller organizations, and the necessity for continuous updates and training due to rapid technological advancements. Findings suggest that robust DIC systems significantly reduce incidents of data breaches and fraud, with automated monitoring and audit trails being particularly effective for early detection of irregularities. To enhance DIC systems, the research recommends investing in advanced technologies, conducting regular training and audits, and developing comprehensive policies. This research aims to provide insights into creating a secure and resilient digital environment that supports organizational integrity and regulatory compliance.
The Impact of Audit Reputation on Stakeholder Trust: A Qualitative Analysis of Key Influencing Factors Hadi, Syukri; Putri, Novita Yulia; Andi, Andi; Renaldo, Nicholas; Prayetno, Muhammad Pringgo
International Conference on Business Management and Accounting Vol 2 No 2 (2024): Proceeding of International Conference on Business Management and Accounting (May
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v2i2.4390

Abstract

Audit reputation is a vital component of the financial reporting ecosystem, significantly influencing stakeholder trust and confidence in audited financial statements. This qualitative study explores the multifaceted nature of audit reputation, examining how it is shaped by factors such as audit quality, ethical behavior, auditor independence, crisis management, and firm size. Through a case study approach involving in-depth interviews with key stakeholders and document analysis, the research provides insights into how audit reputation is perceived and managed within the industry. The findings highlight the critical importance of maintaining a strong audit reputation for the success and sustainability of audit firms. The study concludes with practical recommendations for audit firms to enhance their reputation, ensuring continued stakeholder trust and confidence.
The Effect of Profitability Ratio, Solvability Ratio, and Liquidity Ratio on Stock Price at Sector Company Consumer Non-Cyclicals Listed in Indonesia Stock Exchange Period 2017-2021 Fadrul, Fadrul; Wijaya, Felix Tirta; Natalia, Anita; Estu, Ahmad Zulkarnain; Novitriansyah, Bob; Hadi, Syukri
International Conference on Business Management and Accounting Vol 2 No 2 (2024): Proceeding of International Conference on Business Management and Accounting (May
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v2i2.4380

Abstract

The purpose of this research was to discover, and research the effect of profitability ratio, solvability ratio, and liquidity ratio on stock price at non-cyclical consumer company sectors listed in the Indonesia Stock Exchange period 2017-2021. The sampling technique of this research used purposive sampling, so that the remainder of this sampling research as many as 60 companies of 98 companies. This research is used secondary data. The secondary data usually used of documentation results of the each company. The method used of this research is descriptive analysis test, classic assumption test, model feasibility test, multiple linear regression analysis, and hypothesis test using the application SmartPLS 4. The results of this research are based on the results of the hypothesis test say that profitability ratio and liquidity ratio have a positive and insignificant effect on stock price; and solvency ratio has a negative and significant effect on stock price.
The Impact of Decentralized Finance (DeFi) on Traditional Banking Systems: A Novel Approach Hadi, Syukri; Renaldo, Nicholas; Purnama, Intan; Veronica, Kristy; Musa, Sulaiman
International Conference on Business Management and Accounting Vol 2 No 1 (2023): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v2i1.4376

Abstract

This research explores the transformative impact of Decentralized Finance (DeFi) on traditional banking systems. DeFi, leveraging blockchain technology and smart contracts, has emerged as a significant disruptor in the financial industry by offering decentralized, transparent, and accessible financial services. This study aims to assess how DeFi challenges conventional banking models and the implications for the future of financial services. Through a mixed-methods approach, combining quantitative analysis of financial data and qualitative insights from industry experts, this research identifies key components of DeFi and examines its effects on traditional banking operations, customer experiences, and financial stability. The findings reveal a significant increase in DeFi transaction volumes and user engagement, accompanied by a reduction in certain traditional banking activities. While DeFi offers benefits such as lower transaction costs and enhanced accessibility, it also introduces challenges related to security, regulatory uncertainty, and market volatility. The study concludes that DeFi presents both opportunities and risks for traditional banking systems. To remain competitive, traditional banks may need to adopt blockchain technologies and explore strategic partnerships with DeFi platforms. Policymakers are advised to develop clear regulatory frameworks to manage associated risks while fostering innovation. This research provides valuable insights for financial institutions, regulators, and investors navigating the evolving landscape of financial services.
Pengaruh Return On Assets, Net Profit Margin, Current Ratio, Debt To Equity Ratio, Dan Total Assets Turnover Terhadap Pertumbuhan Laba Pada Perusahaan Sub Sektor Properti Dan Real Estate Yang Terdaftar Di BEI Tahun 2018 – 2022 Anton, Anton; Mellyan, Vellicia; Hadi, Syukri
Jurnal BANSI - Jurnal Bisnis Manajemen Akutansi Vol. 3 No. 2 (2023)
Publisher : Yayasan Rahmatan Fidunya Wal Akhirah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58794/bns.v3i2.982

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ROA, NPM, CR, DER dan TATO terhadap Pertumbuhan Laba pada perusahaan sub sektor properti dan real estate yang terdaftar di BEI tahun 2018-2022. Data yang digunakan adalah data sekunder, dimana ROA, NPM, CR, DER dan TATO sebagai variabel independen, sedangkan pertumbuhan laba sebagai variabel dependen. Teknik sampel pada penelitian ini menggunakan purposive sampling. Jumlah sampel yang diperoleh sebanyak 40 perusahaan. Metode analisis data dalam penelitian ini menggunakan Analisis Regresi Linear Berganda serta beberapa jenis evaluasi dengan menggunakan bantuan software SmartPLS. Dari penelitian ini diperoleh kesimpulan bahwa ROA, NPM, CR, DER dan TATO memiliki pengaruh tidak signifikan terhadap Pertumbuhan Laba.
Peningkatan Kapasitas Pengurus Organisasi: Menguatkan Sinergi, Menyalakan Inovasi dan Menggapai Prestasi Miran, Ikas; Chandra, Stefani; Suyono, Suyono; Kudri, Wan Muhamad; Hocky, Agus; Estu, Ahmad Zulkarnaen; Hadi, Syukri; Novitriansyah, Bob
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2 (2024): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v4i2.4873

Abstract

The Department Student Association has an important role in developing leadership, managerial skills and synergy between members. However, various challenges such as weak coordination, lack of strategic planning, and lack of innovation often hinder the achievement of organizational goals. This community service program aims to increase the capacity of student organization administrators through a series of training. The approach used includes training on organizational governance, effective communication, and the use of digital technology in administration. With this method, it is hoped that administrators can increase their competence in managing the organization in a more professional, effective and innovative manner. The results of this program show an increase in management's understanding and skills in various aspects of organizational leadership and management. In addition, synergy between organizational members is getting stronger, enabling the creation of a more productive and collaborative work environment. This program is expected to have a long-term impact on the desires and achievements of student organizations, as well as building an organizational culture that is more adaptive and highly competitive in the academic environment and wider society. Himpunan Mahasiswa Jurusan memiliki peran penting dalam mengembangkan kepemimpinan, keterampilan manajerial, serta sinergi antaranggota. Namun, berbagai tantangan seperti lemahnya koordinasi, kurangnya perencanaan strategis, serta minimnya inovasi seringkali menghambat pencapaian tujuan organisasi. Program pengabdian masyarakat ini bertujuan untuk meningkatkan kapasitas pengurus organisasi mahasiswa melalui serangkaian pelatihan. Pendekatan yang digunakan meliputi pelatihan tentang tata kelola organisasi, komunikasi efektif, serta sejarah Himpunan dari masa ke masa. Dengan metode ini, diharapkan para pengurus dapat meningkatkan kompetensi dalam mengelola organisasi secara lebih profesional, efektif, dan inovatif. Hasil dari program ini menunjukkan peningkatan pemahaman dan keterampilan pengurus dalam berbagai aspek kepemimpinan dan manajemen organisasi. Selain itu, sinergi antaranggota organisasi semakin kuat, memungkinkan terciptanya lingkungan kerja yang lebih produktif dan kolaboratif. Program ini diharapkan dapat memberikan dampak jangka panjang terhadap keberlanjutan dan prestasi organisasi mahasiswa, serta membangun budaya organisasi yang lebih adaptif dan berdaya saing tinggi di lingkungan akademik maupun masyarakat luas.
Pelatihan dan Pendampingan untuk Meningkatkan Kinerja Karyawan PT Nadhira Napoleon Perkasa Putra, Rizaldi; Miran, Ikas; Rivai, Yutiandry; Chandra, Stefani; Hocky, Agus; Fadrul, Fadrul; Estu, Ahmad Zulkarnaen; Hadi, Syukri
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2025): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v5i1.5203

Abstract

Employee performance is a key factor in supporting a company's success, particularly in the souvenir retail sector, which demands excellent service, speed, and managerial skills. PT Nadhira Napoleon Perkasa, as the largest and most comprehensive souvenir store chain in Riau, faces challenges in maintaining service quality and human resource productivity. This Community Service activity aims to improve employee performance through a structured training and mentoring program. The methods used include interactive material delivery, group discussions, hands-on practice, and intensive mentoring focused on developing work skills, work ethic, communication, and customer service. The results of the activity indicate an increase in employee understanding and ability to manage tasks and interact with customers. Furthermore, the mentoring has a positive impact on work motivation and discipline. Thus, this activity contributes to improving service quality and PT Nadhira Napoleon Perkasa's competitiveness in the souvenir retail industry. Kinerja karyawan merupakan faktor kunci dalam mendukung keberhasilan perusahaan, khususnya pada sektor ritel oleh-oleh yang menuntut pelayanan prima, kecepatan, serta keterampilan manajerial. PT Nadhira Napoleon Perkasa sebagai jaringan toko oleh-oleh terbesar dan terlengkap di Riau menghadapi tantangan dalam menjaga kualitas layanan dan produktivitas sumber daya manusia. Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan kinerja karyawan melalui program pelatihan dan pendampingan yang terstruktur. Metode yang digunakan meliputi penyampaian materi interaktif, diskusi kelompok, praktik langsung, serta pendampingan intensif yang berfokus pada pengembangan keterampilan kerja, etos kerja, komunikasi, dan pelayanan pelanggan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan kemampuan karyawan dalam mengelola tugas serta interaksi dengan pelanggan. Selain itu, pendampingan memberikan dampak positif terhadap motivasi kerja dan kedisiplinan. Dengan demikian, kegiatan ini mampu berkontribusi pada peningkatan kualitas layanan dan daya saing PT Nadhira Napoleon Perkasa di industri ritel oleh-oleh
THE EFFECT OF PROFITABILITY, LIQUIDITY, LEVERAGE, ACTIVITY, AND OPERATING CASH FLOW ON FINANCIAL DISTRESS IN CONSUMER SERVICES SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2018-2022 Hadi, Syukri; Kimberly, Agustini; Fitrie, Souvya
Procuratio : Jurnal Ilmiah Manajemen Vol 12 No 3 (2024): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v12i3.4483

Abstract

This study aims to determine the effect of Return on Asset (ROA), Current Ratio (CR), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO) and Cash Flow to Sales on Financial Distress in Consumer Services Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2018-2022 period. The object of this study is companies listed on the Indonesia Stock Exchange for the period 2018 to 2022. The population in this study was 50 companies. The sampling technique used was the purposive sampling method and a sample of 22 companies was obtained. The data analysis technique used was multiple linear regression analysis using Smart PLS 4.0 because the research data was not normally distributed. The results of this study indicate that the Current Ratio (CR) variable affects Financial Distress. Meanwhile, the variables Return on Asset (ROA), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO) and Cash Flow to Sales do not affect Financial Distress in the consumer services sub-sector listed on the Indonesia Stock Exchange for the 2018-2022 period. Penelitian ini bertujuan untuk mengetahui pengaruh Return on Asset (ROA), Current Ratio (CR), Debt to Asset Ratio (DAR), Total Asset Turn Over (TATO) dan Cash Flow to Sales Terhadap Financial Distress Pada Perusahaan Jasa Sub-Ektor Jasa Konsumen Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022. Objek penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia periode tahun 2018 sampai dengan 2022. Populasi dalam penelitian ini adalah 50 perusahaan. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling dan diperoleh sampel sebanyak 22 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan menggunakan Smart PLS 4.0 yang dikarenakan data penelitian tidak berdistribusi normal. Hasil dari penelitian ini menunjukkan bahwa variabel Current Ratio (CR) berpengaruh terhadap Financial Distress. Sedangkan variabel Return on Asset (ROA), Debt to Asset Ratio (DAR), Total Asset Turn Over (TATO) dan Cash Flow to Sales tidak berpengaruh terhadap Financial Distress pada Sub-sektor Jasa Konsumen Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022.