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All Journal El Dinar JABE (Journal of Accounting and Business Education) Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis JMM (Jurnal Masyarakat Mandiri) SEIKO : Journal of Management & Business Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal Almana : Jurnal Manajemen dan Bisnis Competitive Jurnal Akuntansi dan Keuangan Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis JE (Journal of Empowerment) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Ilmiah Wahana Pendidikan Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Bima Journal : Business, Management and Accounting Journal Bulletin of Community Engagement Jurnal Manajemen dan Bisnis JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Artificial Intelligence and Digital Business Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi (JAMBAK) West Science Accounting and Finance Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah E-JURNAL AKUNTANSI
Nasihin, Ihsan
Univeritas Buana Perjuangan Karawang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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Pengaruh Sustainability Reporting, Dewan Komisaris Independen Terhadap Financial Distress dengan Sales Growth Sebagai Variabel Moderasi Zahranie, Aurora Maulida; Lukita, Carolyn; Nasihin, Ihsan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.4412

Abstract

The phenomenon that occurred in this research regarding the growth ratio in chemical sector manufacturing companies in Indonesia in 2019-2022 experienced a decline due to fluctuations which would result in financial difficulties. This research aims to determine the influence of sustainability reports, an independent board of commissioners on financial distress and sales growth as a moderating variable. The data collection technique is downloading annual reports from the official Indonesian Stock Exchange website www.idx.co.id or chemical sector manufacturing company websites, so that there are 25 companies as a population with a sample size of 100 using a purposive sampling method. Data processing with SmartPLS version 4 software uses a partial least squares (PLS) approach. The results of this research show that the variable sustainability report, independent board of commissioners has a significant influence on financial distress. Sales growth can moderate the influence of the sustainability report on financial distress and the influence of the independent board of commissioners on financial distress.
Model Pengukuran Tax Evasion berbasis Money Ethics dan Tax Morals Agustin, Nito; Yanti, Yanti; Nasihin, Ihsan
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 1 (2023): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.01.10

Abstract

This study aims to measure tax evasion using money ethics and tax morals. The approach used is quantitative with a sample of 100 KPP Pratama employees of Karawang Regency. The analytical method uses regression with the help of the SmartPLS version 4.0 application. The results showed that money ethics has a significant effect on tax evasion, which means that the higher the nature of a person's money ethics, the higher the tendency to take tax evasion. While the conclusion regarding tax morale on tax evasion is found that tax morale does not significantly influence tax evasion, which means that a person's tax morale does not influence that person to commit tax evasion. An important suggestion for the DGT is that it is hoped that they can always maintain the good name of the institution so that public trust in the Directorate General of Taxation does not decrease so that it does not trigger tax evasion crimes so that tax revenues in Indonesia can always reach the revenue target.
Financial Performance and Growth Prospects of PT Telkom Tbk: Empirical Ratio Based Analysis (2021–2024) Purwandari, Dian; Lasmini, Lilis; Nasihin, Ihsan; Kartika, Erawati; Suprapti, Eny
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1215-1226

Abstract

Purpose: This study aims to evaluate the financial performance of PT Telekomunikasi Indonesia Tbk during the 2021–2024 period, particularly in relation to liquidity, solvency, activity, and profitability ratios. Methodology: The research adopts a quantitative approach with a causal research design, utilizing secondary data obtained from the company’s annual financial reports. Financial ratio analysis and linear regression analysis were employed to assess the influence of liquidity, solvency, activity, and profitability on overall financial performance. Results: The results indicate that the company’s liquidity experienced significant fluctuations and tended to be unstable, while solvency showed improvement, reflecting a stronger capital structure. However, asset utilization efficiency remained relatively low, limiting optimal performance. Profitability, measured by Return on Assets (ROA), was found to have the most significant influence on the company’s financial performance. Novelty: This study provides a comprehensive and integrated analysis of multiple financial ratios over a recent four-year period. Findings: Improving profitability and asset management efficiency is crucial to achieving stable and sustainable financial performance. Originality: The originality of this study lies in its focused empirical evaluation of a major Indonesian telecommunications company using recent financial data. Conclusions: PT Telekomunikasi Indonesia Tbk needs to strengthen liquidity stability and optimize asset utilization to support sustainable financial growth. Type of Paper: Empirical Research Paper.
Analisis Penerapan Green Accounting Dan Kinerja Keuangan Pada Keberlanjutan Lingkungan Umkm Sektor Makanan Tradisional Di Kab Karawang Studi Kasus: Umkm Desa Jatiragas Sabina, Amelia Rahma; Nasihin, Ihsan; Fatihah, Dhea Imroatul
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.8262

Abstract

Globalisasi dan meningkatnya kesadaran lingkungan mendorong pergeseran praktik akuntansi yang semula hanya berfokus pada aspek keuangan, kini mulai diintegrasikan dengan pengelolaan dampak lingkungan melalui konsep akuntansi hijau. Penelitian ini bertujuan untuk menganalisis penerapan akuntansi hijau, kinerja keuangan, serta keterkaitannya dengan keberlanjutan lingkungan pada Usaha Mikro, Kecil, dan Menengah (UMKM) makanan tradisional di Desa Jatiragas, Kabupaten Karawang. Pendekatan yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data berupa wawancara mendalam, observasi langsung, dan dokumentasi terhadap 10 pelaku usaha yang dipilih secara purposif.Hasil penelitian menunjukkan bahwa pemahaman konseptual pelaku UMKM terhadap akuntansi hijau masih terbatas, dan pencatatan biaya lingkungan belum dilakukan secara sistematis maupun dipisahkan dalam laporan keuangan sesuai standar yang berlaku. Meskipun demikian, dalam praktiknya prinsip-prinsip akuntansi hijau telah diterapkan secara sederhana, seperti pengolahan limbah organik menjadi pakan atau pupuk, serta pemanfaatan kembali limbah anorganik yang bahkan dapat menambah pendapatan usaha. Ditemukan pula bahwa akuntansi hijau berperan meningkatkan kinerja keuangan melalui pengendalian biaya operasional, efisiensi pemanfaatan sumber daya, dan peningkatan daya tarik usaha di mata konsumen. Sebaliknya, kinerja keuangan yang baik juga menjadi faktor pendukung utama, karena kondisi keuangan yang stabil memungkinkan pelaku usaha mengalokasikan dana untuk pengelolaan lingkungan secara berkelanjutan.Permasalahan utama yang ditemukan bukanlah kurangnya kepedulian lingkungan, melainkan rendahnya literasi akuntansi dan keterbatasan pengetahuan dalam menyusun pencatatan yang terstruktur. Oleh karena itu, diperlukan pendampingan berkelanjutan dan pelatihan praktis agar penerapan akuntansi hijau dapat dijalankan dengan baik, sehingga memberikan manfaat ganda baik bagi kelangsungan usaha maupun pelestarian lingkungan.
ANALISIS PEMBIAYAAN UMKM DALAM LAPORAN BERKELANJUTAN INDUSTRI PERBANKAN : (Komparasi Bank Konvensional dan Bank Syariah) Meliana Puspitasari; Ihsan Nasihin
Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi Vol 4 No 2 (2025): Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi (JAMBAK)
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/jambak.v4i2.214

Abstract

The research aims to determine the MSME financing issued between Sharia Banks and Conventional Banks. The data collection method is carried out through the Sustainability Report documentation technique which can be obtained from the Indonesian Stock Exchange and the Company's website. Sample selection uses probability sampling. The data sources taken consist of primary data and secondary data. The data analysis method used is Comparative Descriptive, comparing the amount of MSME financing issued by each Bank, both Sharia Banks and Conventional Banks, then the results of the comparison will be described so that the objectives of this research are achieved. The results of this research show that several Conventional Banks and Sharia Banks have provided the amount quite large financing for MSME players, some of which will experience an increase in the amount of financing from 2022 to 2023. Banks are also committed to continuing to strive to help MSME players develop better. ABSTRAK Penelitian bertujuan untuk mengetahui Pembiayaan UMKM yang dikeluarkan antara Bank Syariah dan Bank Kovensional. Metode pengumpulan data dilakukan melalui teknik dokumentasi Laporan Berkelanjutan yang dapat diambil di Bursa Efek Indonesia dan website Perusahaan. Pemilihan sampel menggunakan probability sampling. Sumber data yang diambil terdiri dari data primer dan data sekunder. Metode analisis data yang digunakan dengan Deskriptif Komparatif, membandingkan jumlah pembiayaan UMKM yang dikeluarkan oleh setiap Bank baik Bank Syariah maupun Bank Konvensional, lalu hasil perbandingan akan dideskripsikan agar tujuan penelitian ini tercapai.Hasil dari penelitian ini menunjukan beberapa Bank Konvensional dan Bank Syariah telah memberikan jumlah pembiayaan yang cukup besar untuk pelaku UMKM, beberapa ada yang mengalami kenaikan jumlah pembiayaan dari tahun 2022 ke tahun 2023. Perbankan juga berkomitmen untuk terus berupaya membantu pelaku UMKM berkembang lebih baik.
Co-Authors Agung, Qoyum Muhammad Agustin, Nito Alhendi, Osama Andriansyah, Hendri Nur Ardiansyah, Hendri Nur Arimurti, Trias Ascaryan Rafinda Astriani, Devi Aulia, Rezika Syabna Azmi, Alya Dian Nurul Carolyn Lukita Ceacilia Srimindarti Christina Tri Setyorini Dharmawan, Hardiana Djohan S, Amanda Juliana Eny Suprapti Fatihah, Dhea Imroatul Fauziah Rahman Fillomena Ratih, Maria Fitri, Anggita Fitriana, Avincennia Vindy Imroatul Fatihah, Dhea Kartika, Erawati Lilis Lasmini Lisiantara, Gregorius Anggana Listyawati, Ika Maria Hendriani Meliana Puspitasari Meliana Puspitasari Mubaroq, Afiq Chamim NENI SUMARNI, NENI Netti Nurlenawati Ningrum, Kristina Ayu Nur Ardiansyah, Hendri Nur Hita, Hafizha Nuraeni Nuraeni Nurdiansyah, Hendri Oktaviani, Susi Pancawati Hardiningsih Prawatiningsih, Desty Purwandari, Dian Purwanti, Yuniasih Puspitasari, Meliana Rahmajati, Emir Surya Rismayadi, Budi Rodiyah, Elis Sabina, Amelia Rahma Safrizal Safrizal Samsul Hidayat Septiawati, Rohma Shokoshoci, Norika Siska Komala Dewi Siti Maghfiroh Solihawati, Rahayu Suherman, Enjang Sujaya, Fista Apriani Syifa Pramudita Faddila Syifa Pramudita Faddila Tegar, Glorius Vioni, Nani Yanti Yanti Zahranie, Aurora Maulida Zubeir Rangkuti, Ahmad