Articles
<![CDATA[Analisis Pengaruh Biaya Lingkungan Terhadap Kinerja Keuangan Perusahaan Real Estate di BEI Tahun 2021-2023 ]]>
<![CDATA[Lestari, Anggi Nurya]]>;
<![CDATA[Husnaini, Wahidatul]]>
<![CDATA[ Jambura Accounting Review Vol. 6 No. 2 (2025): Jambura Accounting Review - August 2025 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo ]]>
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DOI: 10.37905/jar.v6i2.194
<![CDATA[Penelitian ini memiliki kebaruan pada fokus sektor real estate di BEI periode 2021-2023, serta pemecahan biaya lingkungan ke dalam aspek energi, emisi, air, dan limbah, sehingga memberikan bukti empiris terbaru dan lebih detail dibandingkan penelitian sebelumnya. Penelitian ini bertujuan untuk menguji pengaruh biaya lingkungan terhadap kinerja keuangan pada perusahaan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Metode penelitian yang digunakan adalah kuantitatif dengan teknik analisis data menggunakan uji analisis regresi, uji descriptive statik dan uji korelasi. Sampel penelitian terdiri dari 48 observasi yang dipilih melalui purposive sampling. Hasil analisis regresi menunjukkan bahwa biaya lingkungan tidak berpengaruh signifikan terhadap ROA. Variabel energi dan emisi berpengaruh negatif terhadap ROA, sedangkan limbah berpengaruh positif. Air dan ukuran perusahaan tidak berpengaruh terhadap ROA, sementara leverage berpengaruh positif. Temuan ini mengindikasikan bahwa pengeluaran lingkungan tidak selalu berdampak langsung pada profitabilitas, namun efisiensi energi dan pengelolaan emisi menjadi faktor penting bagi kinerja keuangan. Penelitian ini berkontribusi dalam memberikan pertimbangan strategis bagi perusahaan terkait efisiensi penggunaan energi dan pengurangan emisi dalam rangka mendukung keberlanjutan bisnis.]]>
<![CDATA[How is the Compliance of Micro, Small and Medium Taxpayers (Case Study on MSME in the City of Mataram) ]]>
<![CDATA[Sofhia, Sofhia]]>;
<![CDATA[Husnaini, Wahidatul]]>
<![CDATA[ East Asian Journal of Multidisciplinary Research Vol. 3 No. 9 (2024): September 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/eajmr.v3i9.10683
<![CDATA[This study aims to analyze in depth how taxpayer compliance in fulfilling tax obligations in the era of digitalization. This study uses qualitative with a case study approach. Researchers conduct data collection techniques through interviews (semi-structured), observation, and documentation. 9 MSME informants and two large business informants were selected using purposive sampling. The study results show that 3 out of 9 MSMEs remain compliant despite experiencing difficulties operating digital electronic systems by utilizing available services. Meanwhile, one MSME was identified as non-compliant because they needed to understand the concept of taxation and the digital tax system. One other MSME was identified as non-compliant even though they understood the electronic tax system. The Digital Empowerment Theory is supported, which shows the need for comprehensive socialization in various business fields.]]>
<![CDATA[Bank Risk Profile, Good Corporate Governance And Company Values in Banking Companies Go Public in Indonesia ]]>
<![CDATA[Cahyaningtyas, Susi Retna]]>;
<![CDATA[Sasanti, Elin Erlina]]>;
<![CDATA[Husnaini, Wahidatul]]>
<![CDATA[ Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 1 (2017): April - July 2017 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jebav.v20i1.759
<![CDATA[The latest Bank Indonesia Regulation No.14/18/PBI/2012 requires bank to have minimum capital of 8%-14% depends on the risk profile of each bank. Therefore, the main objective of this research is to assess whether the total of inherent risk profile of each bank meets the terms of this regulation. In addition, this study aims to examine the impact of inherent risk profile and GCG on the banking company value. The sample in this study is determined by purposive sampling method and resulted in 24 banks or 72 observations during 2011-2013. The results showed that 23 banks had low risk and low to moderate risk, and only one bank had moderate risk. The results also showed that inherent risk profile rating is equivalent to capital adequacy. In other words, inherent risk profile of these banks have complied with Bank Indonesia Regulation No.14/18/PBI/2012. Furthermore, this study indicated that GCG has significant and positive influence on the company value, while the inherent risk has no influence on the company value. Overall, this study suggest that go public banks in Indonesia are one of good alternative means of investment for its soundness as reflected by the fulfillment of minimum capital ratio required by the regulator.]]>
<![CDATA[PENGUNGKAPAN LINGKUNGAN: SUDUT PANDANG INVESTOR ]]>
<![CDATA[Husnaini, Wahidatul]]>;
<![CDATA[Cahyaningtyas, Susi Retna]]>;
<![CDATA[Ramadhani, Rahmi Sri]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 9 No 1 (2024): Jurnal Aplikasi Akuntansi, Oktober 2024 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/jaa.v9i1.477
<![CDATA[Legitimacy theory berkaitan dengan aktivitas yang dilakukan perusahaan apakah sudah memenuhi norma, aturan dan kaidah masyarakat. Masalah yang ditimbulkan dari aktivitas perusahaan adalah masalah lingkungan. Pengungkapan lingkungan merupakan informasi yang dibutuhkan oleh investor sebagai bukti bahwa perusahaan peduli akan masalah lingkungan. Signaling theory beranggapan bahwa pengungkapan informasi lingkungan merupakan sinyal bagi stakeholder bahwa perusahaan memenuhi tuntutan stakeholder maupun masyarakat di sekitar perusahaan sehingga stakeholder merespons informasi tersebut. Tujuan penelitian menguji peran pengungkapan lingkungan dilihat dari sudut pandang investor. Sampel penelitian adalah perusahaan go public di Bursa Efek Indonesia yang mengungkapkan corporate social responsibility maupun sustainability reporting periode 2011 – 2020 dan diperoleh 566 observasi. Pengujian hipotesis menggunakan Ordinary Least Square (OLS) dengan software STATA 17. Hasil penelitian menunjukkan pengungkapan lingkungan meningkatkan harga saham, menurunkan return saham namun tidak mempengaruhi nilai perusahaan. Penelitian ini mendukung legitimacy theory dan signaling theory. Bagi regulator (OJK) sebagai bahan pertimbangan untuk mewajibkan perusahaan mengungkapkan informasi lingkungan dalam laporan tahunan maupun sustainability reporting secara stand-alone meskipun secara bertahap.]]>
<![CDATA[Analisis Kinerja Keuangan Menggunakan Dupont System ]]>
<![CDATA[Rosdiana, Baiq Mia]]>;
<![CDATA[Husnaini, Wahidatul]]>
<![CDATA[ Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 4 (2025): Jurnal Riset Mahasiswa Akuntansi, Desember 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Unram ]]>
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DOI: 10.29303/risma.v5i4.2394
<![CDATA[The Du Pont system is a comprehensive analysis that covers all activities and profit margins on sales to show the ratios that influence each other in determining the profitability of assets in which there are several financial ratios used in this study including Net Profit Margin, Total Asset Turn Over, Return On Investment, Equity multiplier, and Return on equity. This study was conducted to determine how effective the company is in managing the company's financial performance. This study aims to determine the financial performance of the company PT. Indosat Tbk and PT. Telkom (Persero) Tbk in 2020-2024 which is measured using the Du Pont system method. The approach used is comparative descriptive with secondary data obtained from the company's annual financial reports. The population in this study is PT. Indosat Tbk and PT Telkom (Persero) Tbk. The results of this study indicate that the company's financial performance measured using the Du Pont system, PT Indosat Tbk is better than PT Telkom (Persero) Tbk which can be seen from the value of return on investment and return on equity value.]]>
<![CDATA[PENDAMPINGAN PENYUSUNAN STANDAR OPERASIONAL PROSEDUR (SOP) SIMPAN PINJAM UNTUK MENINGKATKAN PROFESIONALISME PADA KSU PUSPA SARI SEDANA MELALUI PROGRAM MBKM ]]>
<![CDATA[Ingke Nurahmaniah]]>;
<![CDATA[Retna Cahyaningtyas, Susi]]>;
<![CDATA[Husnaini, Wahidatul]]>;
<![CDATA[Erlina Sasanti, Elin]]>
<![CDATA[ Mejuajua: Jurnal Pengabdian pada Masyarakat Vol. 5 No. 2 (2025): Desember 2025 ]]>
Publisher : <![CDATA[Yayasan Penelitian dan Inovasi Sumatera (YPIS) ]]>
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DOI: 10.52622/mejuajuajabdimas.v5i2.299
<![CDATA[The Independent Learning Independent Campus Internship Program (MBKM) provides contextual learning spaces for students through direct involvement in partner organizations. This activity was carried out at the Puspa Sari Sedana Business Savings Cooperative (KSU), West Nusa Tenggara, which is the main operation in the field of member financing services. KSU Puspa Sari Sedana has been established since 2007. Even though it has been established for 18 years, this cooperative still operates very simply and the main focus of the cooperative's activities is currently fixed on savings and loan activities and most of the managerial and recording processes that occur in it are still carried out manually and the cooperative does not have a recorded SOP that can be used. Through the MBKM facilitation activities, the team developed savings and loan SOPs based on the results of participatory observations, interviews, and document studies conducted within the cooperative. With the establishment of documented savings and loan SOPs, it is expected that there will be clear guidelines for operational implementation at KSU Puspa Sari Sedana, enabling processes to become more systematic and well-structured, reducing recording errors, and enhancing transparency and accountability in the cooperative’s management.]]>
<![CDATA[Perencanaan Keuangan Bagi UMK Kota Mataram ]]>
<![CDATA[Karim, Nina Karina]]>;
<![CDATA[Cahyaningtyas, Susi Retna]]>;
<![CDATA[Atikah, Siti]]>;
<![CDATA[Sasanti, Elin Erlina]]>;
<![CDATA[Husnaini, Wahidatul]]>;
<![CDATA[Lenap, Indria Puspitasari]]>
<![CDATA[ Jurnal Pengabdian Magister Pendidikan IPA Vol 8 No 4 (2025): Oktober-Desember 2025 ]]>
Publisher : <![CDATA[Universitas Mataram ]]>
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DOI: 10.29303/jpmpi.v8i4.13591
<![CDATA[Pelaku usaha mikro diharapkan dapat menjalankan bisnis yang terus berkembang dan berlangsung dalam jangka panjang. Untuk itu, pelaku usaha, terutama yang masih berupa startup membutuhkan perencanaan yang baik dalam memulai sebuah usaha. Pelatihan perencanan keuangan diberikan kepada pelaku UKM kota Mataram yang mengikuti Diklat Business Plan yang diselenggarakan oleh Dinas Perindustrian, Koperasi, dan UKM Kota Mataram. Diklat ini diikuti oleh 25 orang peserta dari berbagai UKM yang beroperasi di kota Mataram. Melalui pembelajaran tatap muka, studi kasus, dan diskusi individu maupun kelompok, peserta diklat diberikan materi perencanaan keuangan yang disesuaikan dengan kebutuhan UKM agar dapat menyusun perencanaan bisnis yang berkesinambungan. Perserta kegiatan mampu menyusun perencanaan keuangan untuk usahanya.]]>
<![CDATA[Pengaruh Pengungkapan Informasi Lingkungan, Kinerja Lingkungan, dan Komite Audit Terhadap Kinerja Keuangan ]]>
<![CDATA[Muzaki, Muhammad]]>;
<![CDATA[Husnaini, Wahidatul]]>
<![CDATA[ Jurnal Akuntansi & Keuangan Unja Vol 10 No 04 (2025): Jurnal Akuntansi & Keuangan Unja ]]>
Publisher : <![CDATA[Magister Ilmu Akuntansi Universitas Jambi ]]>
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DOI: 10.22437/jaku.v10i04.48914
<![CDATA[This study aims to empirically examine the effect of environmental information disclosure, environmental performance, and audit committees on the financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. This study uses a quantitative approach, with a total of 114 observations. Hypothesis testing using multiple linear regression, descriptive statistical analysis, and pairwise correlation tests using Stata 17 software. The results of the study indicate that environmental information disclosure and audit committees do not influence financial performance, while environmental performance has a significant positive influence on financial performance. Firm size does not influence financial performance, while leverage has a significant negative influence on financial performance. The findings of this study provide important implications for corporate governance and sustainability practices in the mining sector. The results also imply that audit committees may not optimally perform their monitoring role in enhancing financial performance, highlighting the need to strengthen their effectiveness.]]>
<![CDATA[The Influence of CEO Characteristics on Tax Aggressiveness: An Empirical Study in Indonesia ]]>
<![CDATA[Husnaini, Wahidatul]]>;
<![CDATA[Sasanti, Elin Erlina]]>;
<![CDATA[Rakhmawati, Intan]]>;
<![CDATA[Lestari, Auliya]]>
<![CDATA[ JURNAL AKUNTANSI DAN MANAJEMEN Vol 9 No 2 (2025): Accounting and Management Journal ]]>
Publisher : <![CDATA[Universitas Nahdlatul Ulama Surabaya ]]>
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DOI: 10.33086/amj.v9i2.8204
<![CDATA[This study investigates the impact of CEO characteristics—specifically gender, age, and tenure—on corporate tax aggressiveness. The analysis utilizes a sample of 628 observations from manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2023, employing OLS regression analysis with fixed effects. The results indicate that female and older CEOs are associated with significantly lower levels of tax aggressiveness, whereas CEO tenure demonstrates no statistically significant effect. Consequently, these findings offer valuable insights for policymakers and corporate boards, suggesting that promoting gender diversity in top executive positions and considering age criteria can be effective strategies for mitigating the risks associated with aggressive tax practices.]]>
<![CDATA[Pengaruh Modal Intelektual terhadap Kinerja Perusahaan ]]>
<![CDATA[Latifah, Niswatul]]>;
<![CDATA[Husnaini, Wahidatul]]>
<![CDATA[ Economics and Digital Business Review Vol. 7 No. 1 (2025) ]]>
Publisher : <![CDATA[STIE Amkop Makassar ]]>
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<![CDATA[Kinerja perusahaan adalah cerminan keadaan entitas pada periode sebelumnya serta periode berjalan untuk dianalisis. Return on Assets (ROA) diimplementasikan sebagai proksi kinerja perusahaan. Penelitian ini dilakukan guna meneliti secara empiris pengaruh modal intelektual terhadap kinerja perusahaan berdasarkan kinerja komponennya, yakni Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), dan Structural Capital Value Added (STVA). Populasi pada penelitian ini adalah perbankan terdaftar Bursa Efek Indonesia (BEI) periode 2020-2022. Sampel penelitian berjumlah 46 dan dengan data observasi berjumlah 119 diperoleh melalui laporan keuangan tahunan dan www.idx.co.id. Hipotesis penelitian diuji dengan metode regresi linier berganda dengan bantuan program STATA 17. Hasil penelitian menyimpulkan bahwa VACA dan VAHU memengaruhi kinerja perusahaan secara positif, sementara STVA tidak menujukkan pengaruh terhadap kinerja perusahaan. Variabel kontrol, yakni ukuran perusahaan dan leverage tidak menujukkan pengaruh terhadap kinerja perusahaan. Hasil penelitian menunjukkan bahwa penting bagi sebuah perusahaan untuk memperhatikan pengendalian sumber daya miliknya. Selaras dengan Resource-based Theory (RBT) yang mengungkapkan bahwa sumber daya mampu menciptakan nilai dan menjadi competitive advantage untuk perusahaan.]]>
