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All Journal Journal of Economics, Business, & Accountancy Ventura Akuisisi : Jurnal Akuntansi JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Akuntansi : Jurnal Akuntansi Integratif Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Jurnal Pengabdian kepada Masyarakat Nusantara Perspektif Akuntansi Jurnal Ekonomi Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Jurnal Akuntansi AKUNESA PERADABAN JOURNAL of ECONOMIC and BUSINESS Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi Manajemen Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Widoretno, Astrini Aning
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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ANALISIS DAMPAK ADANYA BELANJA MODAL PADA PEMERINTAH PROVINSI DI INDONESIA TAHUN 2016-2020 Leksono, Sukmayudha Novadi; Susilowati, Endah; Widoretno, Astrini Aning
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.094 KB) | DOI: 10.31955/mea.v6i2.2064

Abstract

Penelitian ini ditujukan untuk menguji dan membuktikan dampak adanya Dana Bagi Hasil, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap belanja modal pada Pemerintah Provinsi di Indonesia tahun 2016-2020. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi linier berganda sebagai teknik analisisnya. Teknik penentuan sampelnya menggunakan teknik sampling jenuh atau sensus, sehingga jumlah sampel dalam penelitian adalah 170 sampel. Hasil penelitian menunjukkan bahwa Dana Bagi Hasil, Dana Alokasi Umum, dan Dana Alokasi Khusus berpengaruh terhadap alokasi belanja modal.
University Social Responsibilities-Based Green Accounting: Implementation of Green Universities Suhartini, Dwi; Widoretno, Astrini Aning; Azmiyanti, Rizdina
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 3 (2023): December 2023 - March 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i3.3428

Abstract

The research aims to examine the differences in the implementation of green accounting based on University Social Responsibilities (USR) at the Sepuluh Nopember Institute of Technology (ITS) and Brawijaya University (UB). The data analysis method uses a different test approach with a sample size of 150 respondents from the academic community. The data collection method uses a mail survey with Google Forms. The research results prove no difference in implementing environmental awareness, environmental involvement, environmental reporting, environmental audit, and university social responsibility at ITS and UB. UB initiated the green campus concept and ITS with the eco campus concept. However, there are no audit reports related to green accounting at either campus. The contribution of this research will lead to policies for drafting environmental audit report regulations because campuses also produce waste from the impact of their activities. This regulation can strengthen sustainable practices on campus environments in Indonesia and ensure a sustainable environmental legacy for future generations.
Pengaruh Green Accounting dan Material Flow Cost Accounting Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening Agatha, Sherina Natasya; Widoretno, Astrini Aning
Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i2.1664

Abstract

This research aims to examine and illustrate the effect way of green accounting andmaterial flow cost accounting (MFCA) on company value through profitability incompanies in the basic and chemical industry sector in 2018-2021. The populationin this study is companies in the basic and chemical industry in BEI totalling 13companies according to sample criteria, with a research period 4 years then samplein this study is 52 sample. This study used a quantitative methodology, usingsecondary data in the form of annual reports of basic and chemical industrycompanies. Data utilized in this research using purposive sampling techniques anddata analysis using Smart PLS. The results of this study indicate that neither greenaccounting and MFCA have no affect on company value, while either greenaccounting and MFCA have an effect on profitability. Green accounting and MFCAhave no affect on company value through profitability
Pengaruh transparansi, akuntabilitas, dan partisipasi masyarakat terhadap pengelolaan alokasi dana desa Ihza Pahlevi, Marhaendra; Susilowati, Endah; Widoretno, Astrini Aning
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2572

Abstract

Thel purposel of this relselarch is to telst and provel rellateld to transparelncy, accountability, and community participation relgarding thel managelmelnt of villagel fund allocations in Nganjuk District, Nganjuk Relgelncy. This typel of relselarch is using quantitativel relselarch. Relselarchelrs took thel population from villagel officials, BPD, and relprelselntativels of villagel communitiels in Nganjuk District, Nganjuk Relgelncy. Thel sampling telchniquel useld was random sampling or random sampling. Relselarch telst elquipmelnt using SPSS V26. Thel relsults showeld that transparelncy, accountability, and community participation contributeld to thel managelmelnt of villagel fund allocations in Nganjuk District, Nganjuk Relgelncy. Thus, villagel officials arel ablel to relalizel thel managelmelnt of villagel fund allocations that arel transparelnt, accountablel and participatory in accordancel with applicablel relgulations so that thely can advancel thel villagel and makel financial managelmelnt morel planneld.
Mekanisme Corporate Governance dan Pengungkapan Informasi Covid-19 Azmiyanti, Rizdina; Fahriza, Taris Anggie; Sabrina, Marthaza; Widoretno, Astrini Aning
Perspektif Akuntansi Vol 8 No 1 (2025)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v8i1.p33-47

Abstract

This study aims to examine the effect of independent commissioners, size of directors, and gender diversity of directors on disclosure of COVID-19 information. The population of this study are banking companies listed on the Indonesia Stock Exchange totaling 46 companies. Sampling used a purposive sampling method with criteria, namely banking companies that publish annual reports in 2020-2021 which contain the data needed by researchers, so that those selected as samples were 39 companies. The method used in analyzing the data is multiple linear regression. The results of the study show that independent commissioners have a significant positive effect on disclosing covid-19 information, while the size of directors and the gender diversity of directors have no effect on disclosing covid-19 information. Independent commissioners, size of directors, and gender diversity of directors simultaneously have a significant effect on disclosure of COVID-19 information. The research proves that directors tend tnot to disclose risky information for company.
PENGARUH GREEN INVESTMENT DAN CSR INVESTMENT TERHADAP SUSTAINABLE PERFORMANCE: PERAN MEDIASI FINANCIAL PERFORMANCE: THE EFFECT GREEN INVESTMENT AND CSR INVESTMENT ON SUSTAINABLE PERFORMANCE: THE MEDIATING ROLE OF FINANCIAL PERFORMANCE Puspitasari, Alifia Putri; Widoretno, Astrini Aning
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.335-350

Abstract

This study aims to analyze the factors that influence the sustainable performance of basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. This research method is descriptive quantitative.  The sample selection technique used purposive sampling technique so that a sample of 34 companies was obtained with a unit of analysis of 102 companies. The data analysis method uses path analysis. The results showed that green investment has no significant effect on financial performance or sustainability performance, because most companies make green investments only to fulfill regulations, not as a main business strategy. In contrast, CSR investment is proven to have a positive effect on financial performance and sustainability performance, because CSR can improve corporate reputation, stakeholder loyalty, and direct social and environmental impacts. Financial performance has no significant effect on sustainability performance and does not mediate the relationship between green investment and CSR investment with sustainability performance, indicating that sustainability requires a commitment that goes beyond economic aspects. The contribution of this research enriches the literature on sustainability in developing countries and provides input for the formulation of policies that support the effectiveness of CSR and green investment.
ANALISIS IMPLEMENTASI PERENCANAAN PAJAK PPH 21 TERHADAP BEBAN PAJAK PENGHASILAN BADAN (STUDI KASUS PADA PT.VMA) Fridayanti, Devi; Widoretno, Astrini Aning
Peradaban Journal of Economic and Business Vol. 4 No. 2 (2025)
Publisher : Pustaka Peradaban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59001/pjeb.v4i2.498

Abstract

Efficient management of employee income tax (PPh 21) is a crucial component of corporate tax planning. This study aims to analyze the impact of three calculation methods of PPh 21 (nett, gross, and gross-up) on corporate income tax burden at PT. VMA. The data consist of employee payroll reports, PPh 21 calculations, and the 2024 income statement. The findings indicate that the gross method increases the tax burden on employees, while the nett method shifts a greater burden to the company without reducing taxable income. In contrast, the gross-up method provides tax efficiency by allowing tax costs to be deductible while maintaining employees’ full income. The results suggest that the gross-up method is the most effective strategy, benefiting both the company and employees. This study recommends the continued application of the gross-up method, accompanied by regular evaluations in line with regulatory changes. Pengelolaan pajak penghasilan karyawan (PPh 21) yang efisien merupakan bagian penting dari perencanaan pajak perusahaan. Penelitian ini bertujuan menganalisis pengaruh tiga metode perhitungan PPh 21 (nett, gross, dan gross up) terhadap beban pajak penghasilan badan pada PT. VMA. Data yang digunakan meliputi laporan gaji karyawan, perhitungan PPh 21, dan laporan laba rugi tahun 2024. Hasil analisis menunjukkan bahwa metode gross meningkatkan beban karyawan, metode nett menambah beban perusahaan tanpa mengurangi laba kena pajak, sedangkan metode gross up memberikan efisiensi pajak karena biaya dapat dikurangkan sekaligus menjaga penghasilan karyawan tetap utuh. Temuan ini menegaskan bahwa metode gross up merupakan strategi yang paling efektif untuk memberikan manfaat bagi perusahaan dan karyawan. Penelitian ini merekomendasikan penggunaan metode gross up secara berkelanjutan, disertai evaluasi kebijakan sesuai perubahan regulasi perpajakan.
Analisis Kesesuaian Prosedur Konfirmasi Eksternal dalam Audit Piutang dengan Standar Audit 505 Studi Kasus Pada KAP X Putri, Dian Oktaviana; Widoretno, Astrini Aning
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 3 (2025): Edisi September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v3i1.2127

Abstract

This study aims to analyze the compatibility between the application of confirmation used by KAP X auditors in conducting receivables audits, with Audit Standard (SA) 505 on External Confirmation issued by the Indonesian Institute of Public Accountants (IAPI). This study uses a qualitative research method, where the researcher observes how the auditor of KAP X carries out external confirmation procedures to ensure the correctness of the value of the company's receivables balance. The data collection techniques used in this study were participatory observation and interviews. The data obtained in this study will be analyzed using qualitative methods. The results of this study state that the external confirmation procedure carried out by the KAP X auditor is in accordance with the external confirmation provisions contained in the Audit Standard (SA) 505 published by the Indonesian Institute of Public Accountants (IAPI). The implication of this study is the need for auditors to evaluate the sampling results of the company's receivables data in order to be able to improve the efficiency and effectiveness of the external confirmation procedures implemented.
Enhancing Corporate Value Through Sustainability: The Role of Carbon Emission Disclosure, Green Accounting, and Environmental Performance in the Basic Materials Sector Maushufi, Nadhira Nuril; Widoretno, Astrini Aning
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025) - In Progress
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n1.p54-64

Abstract

This study aims to analyze the influence of Carbon Emission Disclosure (CED), Green Accounting, and Environmental Performance on firm value, focusing on Basic Materials sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The method used is a quantitative approach with multiple linear regression analysis, and data processing was carried out using SPSS version 26. The results show that the three independent variables CED, Green Accounting, and Environmental Performance have a positive and significant effect on firm value. CED reflects corporate transparency on environmental issues, Green Accounting shows corporate responsibility in recording and reporting environmental costs, while Environmental Performance strengthens stakeholder trust. These findings confirm that the integration of environmental aspects into corporate strategy and reporting can increase firm value, especially in sectors with high emission intensity. The novelty of this study lies in its focus on the Basic Materials sector, which is still rarely studied in the context of environmental disclosure, and its approach that combines three environmental variables simultaneously. These results indicate that environmental responsibility is an important strategy in creating long-term value and sustainable competitiveness.
CEO AND CSR REPORTING: A BIBLIOMETRIC ANALYSIS Widoretno, Astrini Aning; Azmiyanti, Rizdina
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 01 (2025): Volume 11 Nomor 1 April 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i01.1917

Abstract

This study aims to examine previous studies related to the relationshipbetween CEO power in the implementation of CSR in a company and explorehow the characteristics of CEO power influence CSR, especially in non-financialcompanies in Indonesia with a period between 2020-2022 after the Covidpandemic -19. The method used in this study is a literature review by analyzing21 articles that are relevant to the research topic raised. The analysis results statedthat several previous studies revealed that CEO power had a negative relationshipwith a company's CSR disclosure level. In addition, CEO duality and CSRdisclosure also has a negative relationship, where CEO duality will reduce theCEO's responsibility to stakeholders, which can weaken CSR performance in acompany. This analysis explains that the relationship between CEO Power inimplementing CSR is limited to manufacturing and mining companies and israrely discussed regarding non-financial companies.
Co-Authors Agatha, Sherina Natasya Agung Mustika Rizki, Agung Mustika Al Gamar, Moh. Frisal Anggraini Puspita Sari Apriyani, Miya Wahyu Ardiansyah, Richard Danang Azmiyanti, Rizdina Cahyarani, Nezza Putri Ilham Dwi Aprilisanda, Invony Dwi Suhartini Endah Susilowati Endang Sholihatin Fahriza, Taris Anggie Firza Prima Aditiawan Fridayanti, Devi Ihza Pahlevi, Marhaendra Korika Swasti, Ika Kusumastuti, Erwin Leksono, Bagus Budi Bowo Leksono, Sukmayudha Novadi Maushufi, Nadhira Nuril Nanang Haryono Puspitasari, Alifia Putri Putri, Dian Oktaviana Roziana Febrianita Sabrina, Marthaza Saenggo, Alexandra Theresia Pureheart Saragih, Hero Rexy Siburian, Batara Effenberg Abigael Marulitua Sinaga, Rony Arjuna