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All Journal Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Bina Akuntansi Al-Mal:Jurnal Akuntansi dan Keuangan Islam Jurnal Ekonomi COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Asian Journal of Management Analytics Journal Research of Social Science, Economics, and Management Capacitarea : Jurnal Pengabdian Kepada Masyarakat
Lysandra, Shanti
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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MEDIASI GREEN ACCOUNTING PADA FINANCIAL PERFORMANCE DAN ENVIRONMENTAL PERFORMANCE TERHADAP FIRM VALUE Safinatunnayah, Zihan Ayu; Darminto, Dwi Prastowo; Lysandra, Shanti; Ahmar, Nurmala; Harnovinsah, Harnovinsah
Jurnal Bina Akuntansi Vol. 11 No. 2 (2024): Jurnal Bina Akuntansi Volume 11 nomor 2 Juli Tahun 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v11i2.648

Abstract

Studi ini bertujuan untuk menganalisis pengaruh financial performance dan environmental performance pada firm value dimediasi oleh green accounting. Sampel yang di gunakan dalam penelitian ini sebanyak 25 perusahaan sub sektor industri yang terdaftar di BEI periode 2020 – 2022. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan purposive sampling untuk data sekunder. Hasil penelitian menunjukan bahwa financial performance dan environmental performance berpengaruh terhadap green accounting, financial performance berpengaruh terhadap firm value, environmental performance dan green accounting tidak berpengaruh terhadap firm value, serta financial performance dan environmental performance tidak berpengaruh terhadap firm value dimediasi oleh green accounting. Biaya lingkungan hidup untuk menerapkan praktik green accounting terlalu kecil sehingga menimbulkan kurangnya loyalitas dari konsumen, hal tersebut akan mengurangi kepercayaan dari investor terhadap perusahaan, dan menyebabkan adanya penilaian buruk dari KLHK yang ditunjukan dengan rendahnya peringkat PROPER, hal tersebut akan menimbulkan keraguan dari investor terhadap perusahaan.
Determinan Fraudulent Financial Statement: Peran Komite Audit Sebagai Pemoderasi Alkotdriyah, Putri Puspa; Harnovinsah, Harnovinsah; Djaddang, Syahril; Mulyadi, JMV; Lysandra, Shanti
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol.22 No.1, Maret 2024
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v22i1.21325

Abstract

The phenomenon of Fraudulent Financial Statement contributes the largest average loss in the world compared to other types of fraud and the involvement of property and real estate sector companies in Fraudulent Financial Statement scandal prompts researchers to investigate further regarding this phenomenon. With regard to the impact of the fraud pentagon on fraudulent financial statements, this study attempts to provide empirical proof of moderating role of audit committee in Property and Real Estate companies for the period 2020-2022 with an observed sample size of 54 companies. Purposive sampling was the sample technique chosen for the present inquiry. IBM SPSS Statistics 26 used to scrutinize the gathered data by means of moderated regression analysis technique. It was discovered that Fraudulent Financial Statements have proved to be significantly impacted by Financial Stability and Total Accruals. Meanwhile, moderating effect provided results that from the abundance of five Pentagon Fraud indicators, only Financial Stability can be significantly moderated by the audit committee.
Determinants Of Audit Quality With Integrated Reporting As A Moderator (Study On Financial Sector Companies In Indonesia And Malaysia) Toduho, Dion M; Djaddang, Syahril; Lysandra, Shanti
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Many regulations require companies to be audited by qualified independent auditors. Financial statements of high quality will be more trusted by users of financial statements, such as investors, creditors, and governments. This study aims to analyze the factors that influence Audit Quality with Integrated Reporting as a moderating variable. The study was conducted on the Financial Sector in the Indonesia Stock Exchange and Malaysia, which are part of ASEAN, because the financial sector is involved in complex transactions and has a complex financial portfolio, so risk assessment and audit quality become more important.This study used binary logistic regression analysis with SPSS 23 software. The study analyzed 302 research units generated from 63 companies over 5 years of research (2018-2022). The results of the study showed that board independence had a positive effect on audit quality. Audit fees had a negative effect on audit quality. Audit reputation and board size had no effect on audit quality. Integrated reporting can moderate the effect of audit fees and board independence on audit quality. Integrated reporting cannot moderate the effect of board size on audit quality.
IMPLEMENTASI PEMASARAN DIGITAL dan APLIKASI AKUNTANSI UKM “BERBASIS ANDROID” BADAN USAHA MILIK DESA (BUMDes) Di Kecamatan TOMO – Kabupaten SUMEDANG Djaddang, Syahril; Lysandra, Shanti; Derryawan, Derryawan; Salim, Fahruddin; Susilawati, Susilawati; Syam, M. Ardiansyah; Ety M, Endang; Nugraha, Muhammad
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 01 (2023)
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2023.003.01.01

Abstract

Micro, Small and Medium Enterprises (MSMEs) have a very important role for the economy in Indonesia. MSMEs are found in every region, for example traders in traditional markets, food stalls, craftsmen, home businesses, street vendors. There are 9 MSME business fields, namely Micro Enterprises, Small Enterprises and Medium Enterprises in Tomo District, Sumedang Regency, West Java, under the coordination of Bumdes and BumdesMa, which are divided into three categories of micro, small and medium enterprises. The purpose of implementing this PKM is to accelerate the process of developing digital marketing and the practice of preparing Android-based PSAK ETAP UKM financial reports; Help create access for the creation of new entrepreneurs who implement digital marketing and Android-based bookkeeping. The results of PKM through training, namely MSME participants who do not understand how to do marketing through digital marketing / e-Commerce, there are still many MSME actors in archiving and recording transactions in making financial reports, both manually and digitally. With this PKM activity, MSME actors have a strong interest and desire to learn how to implement marketing through online media/digital marketing, as well as make it easy for MSME actors to find out the performance of MSME businesses through BUMDes/BUMDesma for financial reports made digitally based on Android.
Kebermanfaatan Akuntansi dan e-SPT Berbasis Android Pada UMKM Djaddang, Syahril; Derryawan, Derryawan; Ramdani, Ahmad; Lysandra, Shanti; Susilawati, Susilawati; Syam, M. Ardiansyah; Miranda, Agustinus; Utami, Fadhilah
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2024): Januari - April
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2024.004.01.05

Abstract

Pandemi COVID-19 telah mengubah panorama UMKM di Kota Sukabumi. Meskipun sebelumnya kondisinya relatif baik, sebagian besar UMKM sekarang berjuang untuk bertahan, dengan penurunan omzet yang signifikan. Namun, kendala akses internet dan kesiapan digital yang terbatas menimbulkan hambatan dalam beralih ke platform digital. Dalam konteks ini, kegiatan ini bertujuan untuk membantu UMKM menghadapi tantangan tersebut melalui pengembangan digitalisasi akuntansi berbasis Android dan e-SPT. Metode Pengabdian kepada Masyarakat (PKM) melibatkan FGD dan edukasi, dengan sampel yang dipilih secara acak dari seluruh UMKM di Kota Sukabumi. Hasil PKM ini diharapkan dapat menjadi landasan untuk pengembangan digitalisasi UMKM, membangun kewirausahaan masyarakat, dan meningkatkan pemahaman tentang pentingnya teknologi digital dalam menjalankan usaha. Kesimpulannya, pendampingan digitalisasi UMKM dan e-SPT berbasis Android menjadi strategi krusial untuk memperkuat UMKM di Kota Sukabumi dalam menghadapi tantangan masa depan.
The Determinant of Micro, Small, and Medium Tax Revenue on Tax Office Performance Moderated the Tax Target Sofianti, Evin; Indupurnahayu; Aminda, Renea Shinta; Lysandra, Shanti
Asian Journal of Management Analytics Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i1.7669

Abstract

This study aims to analyze the factors that affect the performance of tax office and micro small medium enterprises (MSME) tax revenue. The research method used is quantitative. The data is collected by distributing questionnaires to 100 micro small medium enterprises (MSME). Data was processed by using Structural Equalling Modeling (SEM) and hypothesis testing using the SmartPLS (Partial Least Square) method. The results of the study on the determinants of tax revenue consisting of policies, socialization, the number of tax returns, turnover, and WP compliance in the implementation of tax obligations have a significant effect on micro small medium enterprises (MSME) tax revenue in Bogor Regency. The study also found that socialization of policies and regulations for MSME needs to be improved in order to optimize tax office performance and tax revenue. In addition, the number of registered taxpayers is not balanced with the total number of MSME, moreover the taxpayer of MSME is dominated by the micro scale. Implications for tax office performance that cause socialization and to micro small medium enterprises (MSME) are not optimal. By understanding tax policies and regulations for MSMEs it is hoped that compliance and awareness of MSME taxpayers in fulfilling their tax obligations.
Fraud Prevention in the Perspective of Internal Audit, Internal Control, Whistleblowing System, and Professional Ethics in Palm Oil Company Burahman, Habi; Ahmar, Nurmala; Syam, Ardiansyah; Lysandra, Shanti; Djaddang, Syahril
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 11 (2025): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v4i11.3035

Abstract

The study aims to analyze the impact of internal audit, internal control and whistleblowing system on fraud prevention with professional ethics moderation. Research is a quantitative study using primary data collected using a questionnaire forming a list of written questions about issues to be discussed to respondents. A total of 325 respondents answered the questionnaire thoroughly and analyzed. Testing the moderated regression analysis hypothesis. The results show that internal audits, internal controls and whistleblowing system have a significant impact on fraud prevention. Professional ethics are able to moderate the variable of internal control in fraud prevention. Specifically, the samples came from a palm oil company that has unique characteristics in determining fraud prevention strategies. The next researcher could develop it by adding decision-making variables in fraud prevention to similar industries or other industries.
Pengaruh Pengungkapan Islamic Social Reporting dan Corporate Governance terhadap Accruals Earning Management pada Perbankan Syariah di Indonesia Prasetyo, Yudha; Amyulianthy, Rafrini; Azizah, Widyaningsih; S, Basis Gumilarsih; Lysandra, Shanti
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 2 No. 1 (2021): Juni 2021
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v2i01.8032

Abstract

Tujuan penelitian ini adalah untuk mengetahui efek Islamic Social Reporting (ISR) dan corporate governance (CG) terhadap managament pendapatan akrual terhadap perbankan syariah di Indonesia. Metode pendekatan penelitian yang digunakan yaitu metode kuantitatif. Sampel diperoleh sebagai 8 perusahaan perbankan syariah dari 11 perusahaan perbankan yang terdaftar dengan masa observasi selama 5 tahun. Alat olah data yang digunakan yaitu SPSS. Hasil penelitian ini menunjukkan bahwa islamic social reporting (ISR) memiliki efek signifikan positif terhadap managament penghasilan akrual. Sedangkan tata kelola perusahaan (CG) berpengaruh signifikan terhadap managament pendapatan akrual. Keterbatasan pada penelitian ini untuk mengamati managament pendapatan akrual terhadap perbankan syariah di Indonesia ditentukan oleh variabel Islamic Social Reporting (ISR) dan corporate governance (CG), sehingga masih memungkinkan untuk peneliti yang lain melakukan penelitian terkait dengan tema yang sama dengan menambahkan variabel yang lain yang bisa mempengaruhi tata kelola perusahaan. Implikasi pada penelitian ini untuk melihat bagaimana perusahaan membuat kebijakan managament pendapatan akrual terhadap perbankan syariah di Indonesia yang akan ditentukan dari Islamic Social Reporting (ISR) dan corporate governance (CG)pada perusahaan tersebut, apabila Islamic Social Reporting (ISR) dan corporate governance (CG) terlaksana dengan baik, maka akan menghasilkan managament pendapatan akrual terhadap perbankan syariah di Indonesia.
The Influence of Capital Structure and Operational Efficiency on the Financial Performance of Mining Sector Companies on the IDX: Green Innovation as A Moderator Nugroho, Agus; Mulyadi, JMV; Lysandra, Shanti; Djaddang , Syahril
Journal Research of Social Science, Economics, and Management Vol. 5 No. 1 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i1.992

Abstract

The mining industry faces increasing pressure to balance financial performance with environmental sustainability. This study aims to analyze the effect of capital structure and operational efficiency on financial performance, as well as to examine the role of Green Innovation as a moderating variable in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. Financial performance is measured using Return on Assets (ROA), capital structure is measured by Equity Ratio (ER), operational efficiency is assessed through Total Asset Turnover (TATO), and green innovation is measured based on sustainability reporting indicators (GRI). This research adopts a quantitative approach using the WarpPLS analysis method. The results of the analysis indicate that capital structure has a positive and significant effect on ROA, and operational efficiency also has a positive and significant effect on ROA. Furthermore, green innovation is found not to moderate the effect of capital structure on ROA, but does moderate the effect of operational efficiency on ROA in a positive and significant direction. These findings indicate that green innovation plays an important role in strengthening or weakening the relationship between internal financial variables and the company's financial performance. Therefore, mining sector companies are advised to consider integrating green innovation into their financial strategies to enhance long-term sustainability and profitability.
Co-Authors Agus Nugroho, Agus Alkotdriyah, Putri Puspa Azizah, Widyaningsih Burahman, Habi Darminto, Dwi Prastowo Derryawan, Derryawan Djaddang , Syahril Djaddang, Syahril Ety M, Endang Harnovinsah Harnovinsah Indupurnahayu JMV Mulyadi Megakarina, Nadya Miranda, Agustinus Muhammad Nugraha Nurmala Ahmar Prasetyo, Yudha Rafrini Amyulianthy Ramdani, Ahmad Renea Shinta Aminda S, Basis Gumilarsih Safinatunnayah, Zihan Ayu Salim, Fahruddin Sofianti, Evin Susilawati, Susilawati Syam, Ardiansyah SYAM, M. ARDIANSYAH Toduho, Dion M Utami, Fadhilah