Articles
<![CDATA[Exploring the Impacts of Green Accounting, Sustainability Report Disclosure, and Environmental Investment on Financial Performance ]]>
<![CDATA[Saenggo, Alexandra Theresia Pureheart]]>;
<![CDATA[Widoretno, Astrini Aning]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 2 (2024): August ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v8i2.2552
<![CDATA[The operational activities of companies produce hazardous waste, frequently leading to environmental pollution. In fact, companies also have an obligation to maintain and protect the environment. This primary objective of this study is to examine the effect of green accounting, disclosure of sustainability reporting, and environmental investment on company’s financial performance. This study uses a quantitative approach with a population of companies in the mining and medical sectors listed on the Indonesia Stock Exchange (IDX) during 2021-2022. The analysis technique used is multiple linear regression analysis. The sample of this study consisted of 64 energy and healthcare companies that met certain criteria, using purposive sampling techniques, so that the total sample analyzed was 64 companies with 128 observations. The results showed that sustainability reporting and environmental investment affects the company's financial performance, while green accounting has no effect on the company's financial performance. The implication of this study shows the importance of companies in improving the company's image which will indirectly impact on improving the company's financial performance through environmental investment and sustainability reporting.]]>
<![CDATA[University Social Responsibilities-Based Green Accounting: Implementation of Green Universities ]]>
<![CDATA[Suhartini, Dwi]]>;
<![CDATA[Widoretno, Astrini Aning]]>;
<![CDATA[Azmiyanti, Rizdina]]>
<![CDATA[ Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 3 (2023): December 2023 - March 2024 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jebav.v26i3.3428
<![CDATA[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.]]>
<![CDATA[Sustainability Report Disclosure: Dampak Kinerja Keuangan dan Komite Audit ]]>
<![CDATA[Apriyani, Miya Wahyu]]>;
<![CDATA[Widoretno, Astrini Aning]]>
<![CDATA[ Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v7i2.3494
<![CDATA[Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris atas pengaruh net profit margin, return on assets, current ratio, debt to equity ratio, dan komite audit terhadap pengungkapan sustainability report. Penelitian ini dilakukan pada perusahaan infrastruktur dan perindustrian yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021 hingga 2022. Populasi dalam penelitian ini diperoleh sebesar 130 perusahaan dengan teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 66 perusahaan sebagai sampel. Teknik analisis data yang digunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa net profit margin dan debt to equity ratio berpengaruh terhadap pengungkapan sustainability report. Sedangkan return on assets, current ratio, dan komite audit tidak dapat mempengaruhi pengungkapan sustainability report. Seluruh variabel dependen secara simultan berpengaruh terhadap pengungkapan sustainability report. Penelitian ini diharapkan dapat memberikan gambaran terkait pengungkapan sustainability report dipengaruhi oleh apa saja sehingga dapat digunakan oleh perusahaan untuk bahan evaluasi dan pengambilan keputusan baik untuk manajemen maupun stakeholder.]]>
<![CDATA[Analisis Implementasi PSAK 216 pada Rumah Sakit Swasta : (Studi Kasus pada Rumah Sakit XYZ Surabaya) ]]>
<![CDATA[Siburian, Batara Effenberg Abigael Marulitua]]>;
<![CDATA[Widoretno, Astrini Aning]]>
<![CDATA[ Jurnal Ekonomi Manajemen Akuntansi Vol. 31 No. 2 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI ]]>
Publisher : <![CDATA[sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang ]]>
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DOI: 10.59725/ema.v31i2.325
<![CDATA[Hospitals are places that provide health services to the community through the services they offer. In their operations, hospitals require fixed assets to be us|ed ind|epe|nd|ently or i|n co|mbi|nati|on wi|th other assets in the hospital for long-term operations. The fixed assets us|ed by hospitals make a significant contribution because they require large expenditures and are used over the long term. This study was conducted with the aim of analyzing the application of fixed asset accounting treatment at XYZ Hospital in accordance with PSAK 216. This study adopted a descriptive qualitative methodological approach to achieve the predetermined research objectives. The data collection technique applied was conducting interviews with the asset management department and obtaining accounting treatment documents and a detailed list of fixed assets of XYZ Hospital. The research findings show that the handling of fixed assets and the implementation of PSAK 216 on fixed assets at XYZ Hospital indicate that XYZ Hospital records its fixed assets if they have a useful life of more than one year, measures the initial cost of assets from the acquisition price, revalues assets but there is no method explaining the calculation method, applies the straight-line method for depreciation, discontinues fixed assets if they can no longer be used, and records all these events in its financial statements. It is important to apply PSAK 216 in implementing accounting treatments to minimize and prevent the risk of fixed asset recording errors in financial statements.]]>
<![CDATA[Peningkatan Literasi Digital Era New Normal: Studi Kasus Pembelajaran Daring Mahasiswa Akuntansi UPN Veteran Jawa Timur ]]>
<![CDATA[Sholihatin, Endang]]>;
<![CDATA[Haryono, Nanang]]>;
<![CDATA[Dwi Aprilisanda, Invony]]>;
<![CDATA[Widoretno, Astrini Aning]]>;
<![CDATA[Korika Swasti, Ika]]>;
<![CDATA[Kusumastuti, Erwin]]>;
<![CDATA[Febrianita, Roziana]]>
<![CDATA[ Akuntansi: Jurnal Akuntansi Integratif Vol. 7 No. 1 (2021): Volume 7 Nomor 1 April 2021 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
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DOI: 10.29080/jai.v7i1.457
<![CDATA[Abstract The rapid development of ICT and the digital world has changed many things. Education in the new normal era must innovate to integrate ICT. This study aims to determine the digital literacy competence of Accounting students FEB UPN Veteran East Java; and Formulating strategies to improve digital literacy competencies for Accounting students of FEB UPN Veterans East Java. In addition to digital infrastructure, it is necessary to design learning models such as curriculum that is integrated with digital literacy (Stein and Graham, 2014). European Commission Digital Competency Framework 2.1 (Carretero, Vuorikari & Punie, 2018), covers five aspects, namely information/data literacy; communication/collaboration; digital content creation; security; and problem solving. This research method uses mixed methods (survey/interview). Quantitative and qualitative data analysis. The results showed that from the five aspects of digital literacy competence, Accounting students of FEB UPN Veteran Jatim were categorized both in the aspects of Information/data literacy and Communication/collaboration. Next is the aspect of creating digital content; Security; and Troubleshooting, need improvement. Strategies to improve digital literacy competence are to direct students to: think critically; using digital media; manage online identity; managing digital distractions; digital experience practice; and get out of your comfort zone.]]>
<![CDATA[Analisis Green Accounting, Csr, dan Profitabilitas Terhadap Nilai Perusahaan Manufaktur ]]>
<![CDATA[Ardiansyah, Richard Danang]]>;
<![CDATA[Widoretno, Astrini Aning]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i12.4205
<![CDATA[This research aims to test and analyze the influence of green accounting, CSR, and profitability on the value of manufacturing companies listed on the Indonesia Stock Exchange during 2021-2022. Sampling using the purposive sampling method resulted in one hundred and forty-four companies. This research is quantitative research that uses secondary data. The data analysis techniques used are descriptive statistical analysis and multiple regression analysis. This research shows that green accounting has no effect, while CSR and profitability affect company value. Furthermore, Green Accounting, CSR, and Profitability simultaneously influence company value.]]>
<![CDATA[The Influence Of Investment Knowledge, Investment Motivation, Financial Literacy, And Capital Market Training On Investment Interest In The Capital Market In The Millennial Generation ]]>
<![CDATA[Sinaga, Rony Arjuna]]>;
<![CDATA[Suhartini, Dwi]]>;
<![CDATA[Widoretno, Astrini Aning]]>
<![CDATA[ Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024 ]]>
Publisher : <![CDATA[SEAN Institute ]]>
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<![CDATA[Students require investment knowledge that will enable them to carry out investment activities. Many students also engage in illegal investments that are not registered with the Financial Services Authority, with the promise of large profits and without risk. Education about investment is obtained from courses such as financial management and investment management. Various aspects are studied in lectures related to investment ranging from returns, decision-making techniques, obstacles, to the risks that investors will face. The type of research employed in this study is quantitative research. The results of research and discussions related to the effect of investment knowledge, investment motivation, financial literacy, and capital market training on investment interest in the capital market in the millennial generation indicate that investment knowledge has a positive effect on investment interest. This implies that when individuals possess in-depth knowledge related to investment, their interest in investing also increases. This is due to the sense of security that is derived from the knowledge of the positive and negative consequences of a given action, which can encourage the individual to take that action. The results of the research indicate that investment motivation has a positive effect on investment interest.]]>
<![CDATA[Implementasi Standar Audit 500 pada Prosedur Audit Kas Oleh KAP X: Studi Kasus pada BLUD ]]>
<![CDATA[Leksono, Bagus Budi Bowo]]>;
<![CDATA[Widoretno, Astrini Aning]]>
<![CDATA[ JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 2 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah ]]>
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DOI: 10.32696/jaapi.v6i2.5047
<![CDATA[This study aims to evaluate the appropriateness of the audit procedures for the cash account conducted by Public Accounting Firm (KAP) X at a Regional Public Service Agency (BLUD) with the provisions stipulated in Auditing Standard (SA) 500 concerning audit evidence. This research employed a qualitative descriptive method. Data were obtained through direct observation and documentation of various audit evidence, such as cash reconciliation results, official reports of physical cash counts (cash opname), and bank balance confirmations. The results of the study indicate that the audit procedures implemented by KAP X are in accordance with the provisions of SA 500. This is reflected in the execution of procedures such as the verification of cash balances, periodic physical examinations, the application of analytical procedures, external (third-party) confirmations, evaluation of cash account transactions, and the disclosure of cash information in the financial statements. All these steps support the acquisition of sufficient and reliable audit evidence. Therefore, the audit has contributed to strengthening the accountability of cash management within the BLUD environment. In conclusion, the cash audit practices conducted by KAP X comply with the principles regulated in SA 500 and can serve as a reference for enhancing the quality of audits in the public sector.]]>
<![CDATA[Peran Kantor Konsultan Pajak (KKP) dalam Kepatuhan Berbasis Coretax: Studi Kasus PPh Pasal 23 atas Jasa Freight Forwarding ]]>
<![CDATA[Widoretno, Astrini Aning]]>;
<![CDATA[Cahyarani, Nezza Putri Ilham]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 17 No 2 (2025): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd) ]]>
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DOI: 10.47768/gema.v17i2.202502
<![CDATA[The digital transformation of tax administration through the Coretax system is expected to improve efficiency and taxpayer compliance. However, previous studies indicate that several challenges remain, such as mismatched tax rates and reporting errors in Income Tax Article 23, particularly in the freight forwarding service sector. This condition raises the question of how effectively Tax Consulting Firms (KKP) have implemented Coretax to ensure client compliance with tax regulations. This study aims to analyze the implementation of withholding, depositing, and reporting mechanisms for Income Tax Article 23 on freight forwarding services at KKP XXX and to evaluate the effectiveness of the Coretax system in supporting tax compliance. The research employs a descriptive qualitative approach with data collected through interviews, observations, literature review, and documentation. The findings show that KKP XXX has fulfilled all tax obligations in accordance with the regulations, including applying the 2% withholding rate and conducting automatic reporting through Coretax. The system enhances administrative efficiency and reporting accuracy through the integration of payment and reporting processes. This study emphasizes that tax digitalization through Coretax strengthens the role of KKP as a technology-based compliance facilitator and provides a scientific contribution to the development of an adaptive and accurate digital taxation system.]]>
<![CDATA[The Influence of Firm Size and Macroeconomic Factors on Financial Distress in IDX Public Listed Companies ]]>
<![CDATA[Saragih, Hero Rexy]]>;
<![CDATA[Widoretno, Astrini Aning]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 11 No. 2 (2025): November 2025 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v11i2.15630
<![CDATA[Post-pandemic global economic uncertainty has heightened the risk of financial distress, particularly in the manufacturing sector, which is vulnerable to macroeconomic pressures. This study aims to analyze the influence of firm size, inflation, and exchange rate on financial distress in manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The research applies bankruptcy theory and signaling theory to explain the relationships between variables. A quantitative approach was employed using multiple linear regression on 510 observations from 170 companies. The findings reveal that firm size and exchange rate significantly affect financial resilience, while inflation has no significant impact. Large firms are more resistant to financial pressure, and rupiah depreciation benefits export-oriented companies. The novelty of this study lies in its focus on the post-pandemic period an underexplored timeframe and its integration of both internal and external factors in analyzing financial distress. These findings offer practical implications for corporate management in developing growth strategies and adaptive exchange rate risk management to enhance resilience against global economic shocks.]]>
