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All Journal Jurnal Penelitian Pendidikan IPA (JPPIPA) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pengabdian Magister Pendidikan IPA Imtiyaz : Jurnal Ilmu Keislaman EAJ (ECONOMICS AND ACCOUNTING JOURNAL) BALANCE: Economic, Business, Management and Accounting Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Riset Terapan Akuntansi Madani : Indonesian Journal of Civil Society Paulus Journal of Accounting (PJA) JURNAL ABDIMAS TRIDHARMA MANAJEMEN International Journal of Educational Administration, Management, and Leadership Journal of Applied Civil Engineering and Infrastructure Technology (JACEIT) Abdimisi Journal of Health and Dental Sciences Jurnal Akuntansi Trisakti The Es Accounting and Finance Jurnal Teknologi & Rekayasa Sipil International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah IJAR : Indonesian Journal of Action Research Perwira Journal of Community Development (PJCD) Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Jurnal Ilmiah Multidisiplin Jurnal Wicara Desa As-Syirkah: Islamic Economic & Financial Journal
Suripto
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Evaluasi Non-Physical Waste Pada Proyek Pembangunan Gedung Rumah Sakit X Dengan Penerapan Lean Construction Danureswara, Rasendriya Rizki; Suripto
Journal of Applied Civil Engineering and Infrastructure Technology Vol 6 No 1 (2025): Agustus 2025
Publisher : Indonesian Society of Applied Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaceit.v6i1.964

Abstract

In construction projects, waste encompasses not only material waste (physical waste) but also includes non-value-added activities such as rework, waiting time, and delays (non-physical waste). Construction practitioners often focus on physical waste, neglecting the importance of non-physical waste, which is a critical issue that deserves attention and effective solutions. Therefore, efforts are necessary to minimize non-physical waste by implementing lean construction methods. This study aims to identify critical non-physical waste and its causes, providing recommendations for preventing them through lean construction. The research involved observations, questionnaires, and interviews, with data analyzed using the Borda method. The findings revealed that the critical non-physical waste in the RS X project was waiting, with a weight of 0.204, primarily due to slow approvals, followed by defects with a weight of 0.180, caused by inadequate supervision. To address waiting, it is recommended to apply the Lean principles of Specify Value and Value Stream Mapping, along with tools like the Last Planner System and Daily Huddle Meetings. For defects, the Value Stream Mapping and Flow approaches, supported by tools such as Fail-Safe for Quality and First-Run Studies, are suggested. While not yet fully optimized, the use of lean construction tools positively impacts the reduction of non-physical waste, thereby enhancing project efficiency and quality.
Effect of Green Finance, Profitability, Leverage and Company Size on Financial Sustainability Ratio at Sharia Commercial Banks in Indonesia for the Period 2019-2023 Anggara, Catur Novi; Suripto; M. Iqbal Harori
The Es Accounting And Finance Vol. 3 No. 02 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i02.472

Abstract

Islamic banking plays an important role in the Indonesian economy by promoting the principles of sustainability and ethics of Islamic finance. However, in the face of global challenges such as climate change and economic uncertainty, Islamic commercial banks need to adopt more effective sustainability strategies to maintain their financial stability. The purpose of this study was to determine the effect of green finance, profitability, leverage and company size on financial sustainability ratio in Sharia commercial banks in Indonesia for the period 2019-2023. Sampling in this study using the method of purpose sampling. The sample included in the criteria are 8 Islamic banking companies. Data analysis technique using multiple linear regression with panel data approach using Eviews 10.0 tool. The results of the partial significance test of the t test in this study is the green finance variable does not significantly affect the financial sustainability ratio. Meanwhile, profitability variables, leverage and company size significantly affect the financial sustainability ratio. The results of the simultaneous significance test F test showed that the variables green finance, profitability, leverage and company size simultaneously significantly affect the financial sustainability ratio. This research contributes to the Islamic banking industry in improving financial sustainability strategies as well as for investors in assessing the financial performance of Islamic commercial banks from a sustainability perspective.
THE EFFECT OF SUSTAINABILITY ACCOUNTING ON FINANCIAL PERFORMANCE WITH TRANSPARENCY AS A MODERATOR Charly Manurung; Endang Ruhiyat; Suripto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 2 (2025): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i2.475

Abstract

This study was conducted to see the influence of sustainable accounting on the financial performance of companies with transparency as a moderator in financial sector companies listed on the Indonesia Stock Exchange from 2020 – 2022. This study uses secondary data with a sample of 129 companies selected by the purposive sampling selection method. The analysis used in this study is a panel data regression test using the EViews 12 program. The results of this study show that sustainable accounting has an effect on the company's financial performance as measured by ROE (Return On Equity) but does not affect ROA (Return On Assets) and ROI (Return On Investment) and transparency moderates the relationship between sustainability accounting and ROE and ROI but transparency does not moderate the relationship between sustainability accounting and ROA.
THE ABILITY OF THE CORPORATE GOVERNANCE PERCEPTION INDEX (CCGPI) TO MODERATE THE RELATIONSHIP BETWEEN PROFIT PERSISTENCE, GREEN INTELLECTUAL CAPITAL AND PROFIT GROWTH WITH PROFIT QUALITY Widarnaka; Suripto; Holiawati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 2 (2025): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i2.486

Abstract

This study aims to test the ability of the Corporate Governance Perception Index (CGPI) in moderating the influence of profit persistence, green intellectual capital, and profit growth on profit quality. This study uses quantitative data obtained from the financial statements of companies listed on the Indonesia Stock Exchange (IDX) as well as CGPI reports for the 2018-2022 period. The results of the study show that the persistence of profit and green human capital have a significant effect on the quality of profit. Meanwhile, green structural capital and green relational capital also have a positive, but not significant, influence. The Corporate Governance Perception Index (CGPI) has been proven to moderate the influence of green human capital and profit growth on profit quality. This study concludes that the implementation of good corporate governance can improve the quality of company profits.
THE INFLUENCE OF GREEN ACCOUNTING AND ENVIRONMENTAL PERFORMANCE ON SUSTAINABLE DEVELOPMENT GOALS Novita Sari; Holiawati; Suripto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i3.508

Abstract

This study aims to examine and analyze the influence of green accounting and environmental performance on the Sustainable Development Goals (SDGs), with gender diversity as a control variable. This research employs an associative quantitative approach using secondary data obtained from company annual reports. The population of this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022, totaling 227 companies. The sample was selected using the purposive sampling method, resulting in 46 companies observed over a period of four years, leading to 184 data observations. The data were analyzed using the panel data regression method, processed with EViews 12 software. The results indicate that green accounting and environmental performance have a significant influence on the achievement of SDGs. However, gender diversity does not show a significant impact on SDG attainment. These findings provide insight into the importance of implementing green accounting and enhancing environmental performance to support sustainable development goals.
PENGARUH TAX PLANNING, UKURAN PERUSAHAAN, CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2017-2022 Nurdiana, Diah; Yessie, Afly; Suripto; Ayudia, Rosalina; Nurhasanah
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 4 (2025): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i4.2221

Abstract

Penelitian ini bertujuan (1) untuk mengetahui apakah tax planning berpengaruh secara parsial terhadap manajemen laba pada Perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2022 (2) untuk mengetahui apakah ukuran perusahaan berpengaruh terhadap manajemen laba pada Perusahaan makanan dan minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2076-2022 (3) untuk mengetahui apakah Corporate Social Responsibility (CSR) berpengaruh terhadap manajemen laba pada Perusahaan makanan dan minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2022 dan (4) untuk mengetahui apakah tax planning, ukuran perusahaan dan Corporate Social Responsibility (CSR) berpengaruh secara simultan terhadap manajemen laba pada Perusahaan makanan dan minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2022. Penelitian ini menggunakan metode penelitian kuantitatif. Populasi dalam penelitian ini adalah perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2022. Teknik pengambilan sampel menggunakan metode purposive sampling. Metode analisis yang digunakan adalah metode analisis deskriptif dan metode analisis regresi berganda dengan program SPSS 26 for windows, yaitu model uji t, uji F dan koefisien determinasi (R2). Hasil penelitian ini menunjukkan bahwa tax planning yang diukur dengan menggunakan dengan tax retention rate (tingkat retensi pajak) memiliki pengaruh terhadap manajemen laba perusahaan, ukuran perusahaan yang diukur dengan menggunakan Ln (total aktiva) memiliki pengaruh terhadap manajemen laba perusahaan, corporate social responsibility (CSR) yang diukur dengan menggunakan corporate social responsibility index (CSRI) memiliki pengaruh terhadap manajemen laba dan tax planning, ukuran perusahaan dan corporate social responsibility (CSR) memiliki pengaruh secara simultan terhadap manajemen laba.
SOSIALISASI KESEHATAN LINGKUNGAN DAN PENGOLAHAN SAMPAH ORGANIK MENJADI EKOENZIM KKN PMD UNRAM DESA GUNUNG RAJAK Darunnafis, Moh. Khazani; Lestari, Ira; Istiani, Ratna Ayu; Maulani, Yasmin; Aini, Zinnur; Syahputra, M. Aprilian; Falah, Fajrul; Al Gazali, Rifyal Ghaizi; Salma; Hartuti, Sugi; Suripto
Jurnal Wicara Vol 3 No 3 (2025): Jurnal Wicara Desa
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/wicara.v3i3.6794

Abstract

Gunung Rajak Village, Sakra Barat District, East Lombok Regency, has a population of 6,875 people with an area of ​​624 hectares. One of the main problems faced by this village is the low level of public awareness in managing organic waste, which causes environmental pollution and health risks. Based on the previous UNRAM KKN PMD report, this village produces around 3,322.5 kg of waste per day, with more than 60% of it being organic waste that has not been optimally managed. To overcome this problem, KKN PMD students from the University of Mataram held a socialization and training on processing organic waste into eco-enzymes, namely liquids from the fermentation of organic waste that can be used as natural cleaners and organic fertilizers. This activity took place on January 18, 2025 at SDN 01 Gunung Rajak, with the main target of 30 posyandu cadres, most of whom are housewives. The methods used included observation, Focus Group Discussion (FGD), interactive lectures, and direct practice of making eco-enzymes. From the evaluation results, 85% of participants understood the benefits of eco-enzyme, and 70% of them were committed to implementing this technique in their homes. In addition, the use of eco-enzyme is predicted to reduce at least 1,900 kg of organic waste per month, while saving household costs that were previously allocated for the purchase of chemical cleaners. The implementation of community-based waste processing is expected to be a sustainable solution for Gunung Rajak Village, creating a cleaner, healthier environment, and increasing public awareness of the importance of organic waste management.If implemented widely, this method could serve as a pilot model for other villages facing similar challenges in waste management.
PELATIHAN PENERAPAN SISTEM AKUNTANSI BERBASIS DIGITAL UNTUK UMKM BATIK BALARAJA Juitania; Suripto; Ayumi Rahma
Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Vol. 4 No. 2 (2025): PROSIDING DEDIKASI MARET
Publisher : Universitas Pamulang

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

Abstract

Kegiatan Pengembangan dan Pendampingan Sistem Akuntansi Berbasis digital untuk UMKM Batik Balaraja. UMKM Batik Balaraja akan dilaksanakan pada Jumat, 22 November 2024. Kegiatan ini bertujuan untuk membantu UMKM Batik Balaraja dalam meningkatkan efisiensi pengelolaan keuangan melalui implementasi sistem akuntansi berbasis digital. Sistem ini diharapkan dapat mempermudah pencatatan, pemantauan, dan pelaporan keuangan secara real-time serta meningkatkan transparansi dan akuntabilitas pengelolaan dana UMKM. Kegiatan ini akan melibatkan tiga dosen dari Program Studi Sarjana Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Pamulang (UNPAM), yang akan memberikan pelatihan dan pendampingan intensif kepada pengurus UMKM Batik Balaraja. Beberapa aspek penting yang akan dibahas meliputi pelatihan penggunaan perangkat lunak akuntansi berbasis digital, pengembangan kapasitas SDM, serta evaluasi dan pemantauan berkelanjutan setelah implementasi sistem. Pelatihan ini dirancang untuk memastikan pengurus UMKM Batik Balaraja dapat menggunakan sistem dengan baik dan memahami manfaatnya, seperti pencatatan transaksi yang efisien dan pembuatan laporan keuangan yang lebih akurat. Selain itu, kegiatan ini juga mencakup peningkatan infrastruktur teknologi di UMKM, seperti akses internet yang memadai, guna mendukung pengoperasian sistem secara optimal. Dengan solusi yang ditawarkan ini, diharapkan UMKM Batik Balaraja mampu mengelola UMKM secara lebih efektif, mendukung pembangunan UMKM yang berkelanjutan, dan memperkuat perekonomian lokal. Kata Kunci: Pengembangan; Pendampingan; Sistem Akuntansi Berbasis Digital; UMKM Batik Balaraja; Efisiensi Keuangan; Transparansi; Akuntabilitas; UNPAM; Peningkatan SDM.
PELATIHAN MENULIS ARTIKEL ILMIAH LITERATURE REVIEW UNTUK GURU- GURU SMA NEGERI 1 SAMPANG CILACAP Sugandha, Agus; Prabowo, Agus; Mashuri; Suroto; Suripto
Perwira Journal of Community Development Vol 5 No 2 (2025)
Publisher : Unperba Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjcd.v5i2.539

Abstract

Kemampuan guru-guru di SMAN 1 Sampang Kabupaten Cilacap dalam riset dan publikasi hasil riset masih perlu ditingkatkan. Terlepas daripada itu, semangat guru-guru di SMAN 1 Sampang untuk melakukan riset masih sangat baik. Untuk mendorong produktifitas dan menjaga motivasi guru- guru dalam riset dalam menulis publikasi, perlu pendampingan pelatihan penyusunan artikel ilmiah dengan metode literature review. Tujuan pengabdian ini adalah membekali guru-guru SMAN 1 Sampang dengan pengetahuan dan keterampilan melakukan riset literatur. Metode pengabdian di SMAN 1 Sampang ini meliputi ceramah, pengenalan software Publish or Perish dan VOS Viewerr. Peserta pengabdian adalah seluruh guru dan staf pendidikan. Pemberian materi melalui ceramah berupa pemaparan tentang riset literature review, sumber-sumber artikel untuk riset, mencari dan menemukan celah riset dari hasil mengkaji literatur-literatur yang digunakan dan cara menganalisis literatur berupa artikel ilmiah. Selain itu seluruh peserta pelatihan diajak untuk mendownload aplikasi gratis yaitu Publish or Perish dan Vos Viewer diberikan contoh praktik penggunaannya. Pelatihan ini memberikan tambahan pengetahuan, keterampilan dan kemampuan menulis artikel ilmiah Literature Review.
GOOD CORPORATE GOVERNANCE MEMODERASI HUBUNGAN KOMPENSASI EKSEKUTIF, PREFERENSI RISIKO EKSEKUTIF DAN KONEKSI POLITIK DENGAN TAX AVOIDANCE Ade Firmansyah; Suripto; Iin Rosini
Jurnal Akuntansi Trisakti Vol. 12 No. 2 (2025): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i2.23648

Abstract

The phenomenon of tax avoidance practices in Indonesia, as revealed by the Directorate General of Taxes and the Tax Justice Network and carried out by several large companies, is closely related to corporate governance activities, resulting in a state loss of 2,736 million US Dollars within one year. This research aims to examine and analyze how Good Corporate Governance moderates the relationship between executive compensation, executive risk preferences, and political connections with tax avoidance. This study uses an associative quantitative research design. The population for this research includes all companies listed in the IDX80 on the Indonesia Stock Exchange from 2020 to 2024, totaling 80 companies. The sample was determined using saturation sampling, yielding 80 companies over a five-year period, resulting in 400 data observations. Data analysis was performed using panel data regression with E-views version 12 as the analytical tool. The results show that executive compensation has a positive effect on tax avoidance, while executive risk preferences and political connections do not influence tax avoidance. Independent commissioners are not able to moderate the relationship between executive compensation, executive risk preferences, and political connections with tax avoidance. This indicates that the role of independent commissioners does not weaken the relationship between these variables and tax avoidance. The audit committee is also unable to moderate the relationship between executive compensation and political connections with tax avoidance. This indicates that the audit committee does not weaken this relationship. Nevertheless, the audit committee is capable of moderating the relationship between executive risk preferences and tax avoidance. This result indicates that the audit committee strengthens the relationship between executive risk preferences and tax avoidance.
Co-Authors A. Jupri Ade Firmansyah Afly Yessie Agus Prabowo, Agus Agus Sugandha Ahmad Jupri Ahmad Jupri AIDA MUSPIAH Aini, Zinnur Al Gazali, Rifyal Ghaizi Anggara, Catur Novi Anggraeni, Juraedah Dwi Apriliana, Dwi Aprizal, Muhamad Dicky Arben Virgota Aryanti, E Ashiddiqi, Muktadi Amri Assyifa, Baiq Tiara Wimadhia Ayudia, Rosalina Ayumi Rahma Baiq Fadila Arlina Baiq Farista Baiq Farista Bani Haniyyah Ramadhan Basia, Lumino Chairunnisa, Apriliana Chalida Alfani Charly Manurung Cindy Eka Safitri Dadan Kusnandar Danureswara, Rasendriya Rizki Darunnafis, Moh. Khazani Dayanti Deni Herdiansyah Dian Pratiti Dining Aidil Candri, Dining Aidil EKA SARI Eko , Prastyo Endang Ruhiyat Ernawati Evi Veronika Dewi Fajrul Falah Falah, Fajrul Farista, Baiq Ferdy , Rijaldi Ferry P. , Gultom Firda Sari Oktaviany Fitri Ambar , Sari Gunawan E.R Gunawan, Lalu Adi H.A. Jupri Halawa, Erimina Halwani, Muhammad Fuad Hambali, Nafik Hamzah, M. Imron Hartuti, Sugi Hilman Ahyadi Holiawati Iin Rosini Inayatullah Indrayani, Lioni Ira Lestari Ira Lestari Istiani, Ratna Ayu Jaka Mulyana Juitania Jupri Lalu Adi Gunawan Lioni Indrayani Luvito, Andi M. Aprilian Syahputra M. Iqbal Harori Maria Carolina Lopulalan Mashuri Maulani, Yasmin Muanifah, Suciati Muhammad Safar Nasir Munstasyarah, Aula Sakinah Natacha Amalia Nia Maulida Nisrina Jaesa Nofryanti Noviani, Witria Novita Sari Nur Indah Julisaniah Nurdiana, Diah Nurhasanah Nurul Hasanah Nurul Hidayati Pitri Yolantika Purba, Sofyan Helmi Putri, Nadea Rachmawati Noviana Rahayu Rahayu, Rachmawati Noviana Rahmawati Ratna Ayu Istiani Reni Sartika Dewi Ria , Puspitawati Rifyal Ghaizi Al Gazali RINA KURNIANINGSIH Rizqillah, Fahmi Rohmatul Umah Rosini, Iin Safar Nasir, Muhammad Saleh, Khalifah Salma Samosir, Refina Tasari Siti Raudhatul Kamali Siti Wulan Rokhmawati Sugi Hartuti Sugiarta, Lalu Ade Sukiman Supardiono SUROTO Syahputra, M. Aprilian SYAMSURI Syukriadinata, Agung Topan Pamungkas Usamah Mashadi USWATUN KHASANAH Virgota, Arben Wahyu Hidayat Wahyu Kurniawan WAHYUNI Widarnaka Widianti, Astrini Wiwit Irawati Wulansari, Tri Yasmin Maulani Yayat Maulidan Yunus, Aditia Dedek Yusuf Hendrawan Zinnur Aini Zuhri Andriansyah