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All Journal Jurnal Ilmiah Akuntansi dan Bisnis El Dinar Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Jurnal Akuntansi Multiparadigma Jurnal Ekonomi Syariah Teori dan Terapan Jurnal Riset Akuntansi Terpadu Policy & Governance Review Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Wikrama Parahita : Jurnal Pengabdian Masyarakat JOURNAL OF APPLIED ACCOUNTING AND TAXATION Assets: Jurnal Akuntansi dan Pendidikan Jurnal ULTIMA Accounting JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani ACCOUNTHIK : Journal of Accounting and Finance JASF (Journal of Accounting and Strategic Finance) INTEGRITAS : Jurnal Pengabdian Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi Jurnal Manajemen Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Jurnal Pajak dan Keuangan Negara (PKN) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Bisnis Krisnadwipayana Intervensi Komunitas: Jurnal Pengabdian Masyarakat Quantitative Economics and Management Studies Educoretax Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Pengmasku Journal of Law, Administration, and Social Science JRABA Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Jurnalku Jurnal Magister Akuntansi Trisakti Journal of Accounting Research, Organization and Economics (JAROE) International Journal of Emerging Issues in Islamic Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Social Entrepreneurship Theory and Practice
Qadri, Resi Ariyasa
Program Diploma III Akuntansi, Politeknik Keuangan Negara STAN
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Green Intellectual Capital and Sustainability Performance: Does Environmental Leadership Matter? Firmansyah, Amrie; Qadri, Resi Ariyasa; Permatasari, Paulina; Andriani, Arifah Fibri; Maratno, Sylvia Fettri Elvira
Journal of Accounting Research, Organization and Economics Vol 7, No 3 (2024): JAROE Vol. 7 No. 3 December 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i3.35590

Abstract

Objective This study investigates the impact of green human capital, green structural capital, and green relational capital, all components of green intellectual capital, on sustainability performance. Furthermore, this study considers environmental leadership a moderating component in this test.Design/Methodology This study employs primary data in the form of a questionnaire survey to research respondents, namely the top-level managers of a company. The final questionnaire used in the research was derived from 141 respondents. The data analysis test in this study uses a structural equation model.Results This study concludes that green human capital and green structural capital positively affect sustainability performance, while green relational capital does not affect sustainability performance. Environmental leadership does not strengthen the positive influence of green human capital on sustainability performance and the positive impact of green relational capital on sustainability performance. However, the interaction of environmental leadership and green relational capital has a negative effect on sustainability performance. Furthermore, environmental leadership strengthens the positive effect of green structural capital on sustainability performance.Research limitations/implications One disadvantage of this study is that most respondents came from the banking industry. As a result, the results remain narrowly focused on that industry and do not adequately reflect the organization's state. To provide more precise research results, future studies can assess sustainability performance utilizing respondents from various industries.Novelty/Originality This work in sustainable accounting has developed a rarely explored literature on utilizing green intellectual capital. Furthermore, by gathering data from a growing economy, our analysis adds to the body of information on references on long-term company performance. Furthermore, by evaluating the features of Indonesian firms, our research can be used to help design government policies governing the implementation of sustainability in the business sector.
Empowering Bumdes: Financial Management Driving Business Growth in Pacitan Firmansyah, Amrie; Irawan, Ferry; Arfiansyah, Zef; Qadri, Resi Ariyasa; Wijaya, Suparna
Accounthink : Journal of Accounting and Finance Vol. 9 No. 2 (2024): October 2024
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v9i2.12243

Abstract

Good financial management is a key factor in supporting the development of Village-Owned Enterprises (BUMDes) as drivers of the village economy. This study aims to identify and analyze the impact of financial management on the development of BUMDes businesses in Pacitan Regency, with a focus on advanced BUMDes categories. Effective financial management is believed to be able to increase the transparency, accountability, and competitiveness of BUMDes amid market dynamics. The research method used is a qualitative approach, with in-depth interviews involving four informants, namely two BUMDes Directors, one representative of the Community and Village Empowerment Service of Pacitan Regency, and one Community Empowerment Expert. This study explores financial management practices, challenges faced, and business development strategies implemented by advanced BUMDes. The results of the study indicate that good financial management, including the application of accounting technology, plays an important role in increasing efficiency and transparency. However, there are still challenges in long-term planning and limited access to capital due to strict regulations. This study concludes that BUMDes that can implement effective financial management have a greater opportunity to develop their business. This study indicates that the Pacitan District Government needs to strengthen advanced training programs, technical assistance, and policies that support easy access to capital for advanced BUMDes so that they can continue to develop and contribute more to the village economy
Recovery or Illusion? Assessing Corporate Performance and Investor Views in the Aftermath of Crisis Resi Ariyasa Qadri; Maureen Novita Jawak
Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v9i2.7327

Abstract

This research is dedicated to examining the pre-and-post impact of the COVID-19 pandemic on the financial outcomes and market perceptions within the consumer goods industry, specifically focusing on the food and beverage segment. Employing a purposive sampling strategy for data collection and difference testing methods for analysis, this study adopts a quantitative approach to fulfill its objectives. The analysis incorporated a final sample comprising 15 companies within the food and beverage sector. Market perception was assessed using Tobin's Q ratio, while financial performance was evaluated through five distinct ratios. These ratios were subjected to an exhaustive examination utilizing both parametric and non-parametric difference tests. The empirical results reveal that, except for the debt ratio, which remained statistically unchanged, the other four ratios"”current ratio, total assets turnover ratio, return on investment ratio, and earnings per share ratio"”exhibited significant alterations pre-and-post-pandemic. Market valuation remained consistent across the temporal divide. This investigation contributes valuable insights into the financial health and market perceptions of companies, offering investors a refined basis for making informed decisions. Furthermore, this study underscores the applicability of signaling theory within the realm of accounting research.
FROM EMISSION TO OFFSET: REINVENTING GREEN STRATEGIES FOR A SUSTAINABLE EDUCATION Mendrofa, Steven Novanolo; Qadri, Resi Ariyasa
Ultimaccounting Jurnal Ilmu Akuntansi Vol 17 No 1 (2025): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v17i1.4154

Abstract

Abstract - This study seeks to estimate carbon emissions generated from electricity consumption and waste disposal activities in student dormitories, assess the carbon sequestration required through reforestation efforts, and examine the role of asset management in supporting the implementation of an eco-office framework. Data were collected through institutional documentation concerning electricity-consuming assets and field observations related to waste management practices. A descriptive quantitative approach was employed to analyze the emission data. The findings indicate that total annual carbon emissions amounted to 394.124 tons of CO₂, with electricity consumption accounting for 98.85% of this total. To offset these emissions, an estimated 40 to 77 trees would need to be planted annually, contingent on the species selected. Asset management was identified as a key component in enhancing energy efficiency, promoting circular waste management systems, and informing reforestation initiatives. These results highlight the urgency for integrated, evidence-based sustainability strategies in higher education institutions, particularly those that incorporate energy monitoring, carbon offset mechanisms, and environmentally responsible asset governance. Keywords: Carbon; Emission; Offset; Green Strategy; Sustainability
REFRAMING SUSTAINABILITY A PERFORMANCE FRAMEWORK FOR PUBLIC EDUCATION AGENCY IN INDONESIA Azalia, Amanda Izumi; Qadri, Resi Ariyasa
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

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

Abstract

Despite Indonesia’s commitment as a member of the United Nations to promote sustainable development, its implementation remains uneven across various sectors, particularly in education. This study aims to develop a comprehensive framework for measuring sustainability performance within public service agency (PSA) in the educational sector. Employing a mixed-methods approach, data were collected through interviews, observations, and document analysis. The findings indicate that educational PSAs have not yet internalized sustainability principles in an integrated manner. To address this gap, the study proposes a novel sustainability performance measurement framework that has been empirically tested through a case study of a civil service college. Unlike existing frameworks, this model is grounded in the ECON-ESG dimensions—comprising economic, environmental, social, and governance aspects—and is refined through expert insights and relevant regulatory adjustments. This framework offers a practical and contextualized tool for evaluating sustainability performance in Indonesia’s educational public service institutions.
Determinants of Local Government Financial Sustainability: The Mediating Role of Reserve Funds Fahira, Annisa; Qadri, Resi Ariyasa
Quantitative Economics and Management Studies Vol. 6 No. 5 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems4079

Abstract

This study examines the influence of regional dependence, capital expenditure productivity, and regional investment intensity on regional financial sustainability, with the establishment of reserve funds as a moderating variable. Using panel data from the provinces of Aceh and Papua from 2016 to 2022, the research applies quantitative methods through multiple regression analysis and Moderated Regression Analysis (MRA). The findings reveal that high regional dependence negatively affects financial sustainability, while productive capital expenditure and strong investment intensity contribute positively. Moreover, the presence of reserve funds significantly moderates these relationships strengthening positive effects and weakening negative impacts. These results highlight the importance of balanced financial autonomy and strategic fiscal management in achieving sustainable regional development. The implications suggest that local governments should prioritize increasing financial independence, optimize capital expenditures, and develop reserve funds to enhance fiscal resilience
Pelatihan Penelitian Kualitatif melalui Web Seminar Qadri, Resi Ariyasa; Firmansyah, Amrie; Jadi, Pramuji Handra; Setiawan, Tommy Avif
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 1 No 3 (2020): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v1i3.6865

Abstract

This is a form of community service activity carried out by Polytechnic of State Finance STAN lecturers for students, lecturers, and other interested parties. The form of activities carried out is qualitative research training. This activity aims to provide education in making good qualitative research. The implementation of this activity was carried out through a web seminar because of the outbreak of Covid-19 which made it was impossible to carry out the activities face to face. The organizer of this activity is the Department of Accounting, Polytechnic of State Finance STAN. This activity was attended by students, lecturers and various other parties who came from all regions of Indonesia, from Aceh Province to Papua Province. The implementation of community service activities consists of several stages. The initial stage of the implementation of this activity is the planning stage through discussions in internal teams and between the team and the campus as the organizer to meet the expectations of participants and the organizer's target outcomes. The second stage is the implementation of activities in the form of delivery of material from one team member. The final stage is a follow-up on the implementation of the activity in the form of further discussion with participants who need additional explanations related to exposure. Based on participant's feedback delivered through the evaluation link, the results of community service activities indicate that the understanding of the participants has improved so that it can support the preparation of qualitative research projects.
The Interplay Between ESG Disclosure And Financial Profitability Rizqo, Muhammad; Qadri, Resi Ariyasa
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 1 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v8i1.7239

Abstract

This study seeks to elucidate the correlation between the enactment of environmental, social, and governance (ESG) pillars and financial profitability. A total of 275 samples were amassed from 55 corporations listed on the Indonesia Stock Exchange, chosen via the purposive sampling technique. The ESG scoring data employed in this investigation was evaluated following the criteria set forth by Thomson Reuters Eikon. To examine the nexus between profitability and the ESG pillars, this research utilized the panel data regression methodology. The theoretical framework guiding hypothesis formulation was the resource-based view theory. The findings of this inquiry reveal that the environment, social, and governance variables exert a significant positive impact on corporate profitability. The implications of these findings suggest that this research could act as a pivotal consideration for corporations to integrate non-financial performance indicators within their operational strategies. Furthermore, the outcomes of this study provide investors with a metric to gauge the potential and efficiency of companies in achieving optimal profitability.
State-Owned Or State-Owed? Evaluating Indonesia'S Divestment Returns From Pt Vale Indonesia Tbk Daulay, Anggi Anugerah; Qadri, Resi Ariyasa
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 2 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v8i2.8491

Abstract

This study endeavors to predict and elucidate the prospective returns on governmental investments in the divestment shares of PT Vale Indonesia Tbk. Financial data were collated through the documentation technique, leveraging annual reports from the company. The financial information was subsequently analyzed employing a quantitative methodology"” specifically, the discounted cash flow model"”to ascertain the intrinsic value of the firm. The findings indicate that the intrinsic value of PT Vale Indonesia Tbk. surpasses its market price on the stock exchange, suggesting that the investment by the Indonesian government is poised to yield capital gains. However, the potential for dividend earnings appears limited due to the company's inconsistent history of dividend distribution. This research contributes to the enhancement of governmental investment strategies in divestment shares and provide valuation recommendations for PT Mineral Industri Indonesia, which has been designated by the Government of Indonesia to acquire shares in PT Vale Indonesia Tbk.
Unveiling The “Five Catalysts” For The Success Of The Core Tax Project Juwita, Syerlin; Qadri, Resi Ariyasa
Educoretax Vol 4 No 2 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i2.728

Abstract

The objective of this investigation is to evaluate the determinants impacting the efficacy of the Volume III tax reform, specifically the implementation of the Core Tax Administration System, among employees as primary users of these system enhancements. Employing a qualitative case study methodology, this research scrutinizes the experiences of staff at the Small Tax Office of Muara Bungo. Utilizing both primary data, derived from questionnaires and interviews, and secondary data, sourced from an extensive literature review, this study employs thematic analysis to dissect the data. The findings identify five critical factors influencing the successful implementation of the Core Tax Administration System Update. These insights aim to inform the Directorate General of Taxes about critical considerations necessary for augmenting preparedness and optimizing the execution of tax reform initiatives.
Co-Authors Adhitya Jati Purwaka Agung Dinarjito, Agung Agus Kurniawan Akhmad Khabibi Aldilla Yasmin Inas Amalia Adhasara Amardianto Arham Ambarwati, Ria Dewi Amila, Rizka Amrie Firmansyah Ananta, Iqbar Diaz Anjani, Yani Arfiansyah, Zef Arham, Amardianto Arifah Fibri Andriani Arifah Fibri Andriani, Arifah Fibri Asqolani Asqolani Asqolani Asqolani Asqolani Azalia, Amanda Izumi Bahtiar, Mirza Carissa Firdaus Cendekiawan, Muslim Damara, Taptap Wahyu Daulay, Anggi Anugerah Doloksaribu, Raja Pranatha Emanuel Eko Darmawan Etty Murwaningsari Fahira, Annisa Fahrezi, Muhammad Hafidz Faisal Rahman, Faisal Faizah Kusuma Wardhani Fatmawati Fatmawati Ferry Irawan Fitrijanti, Tetet Gujarat, Odas Hutahaean, Grace Maida Iffah Nabilah Ikhsan, Syaiful Ilham, Reza Muhamad Jadi, Pramuji Handra Jauhari, Rifqie Joko Aprianto Juwita, Syerlin Khabibi, Akhmad Khoirunnisa, Indah Rosewika Suryaning Maharani, Arum Puspita Maharani, Yasmin Putri Mahrus, Moh Luthfi Maratno, Sylvia Fettri Elvira Maulana, Achmad Saad Maureen Novita Jawak Mendrofa, Steven Novanolo Mierza Darsya Putra Miftahul Hadi Muhasan, Imam Najiha, Nilna Annisa Nilna Annisa Najiha Novitasari Putri Ramadhani Paulina Permatasari Pramuji Handra Jadi Pratama, Raditya Hendra Pratiwi, Nidian Hayuning Pratiwi, Tammy Amelia Pria Aji Pamungkas Puji Wibowo Putri Thalitha Wasantari Putri, Ristianti Febriana Rachma Aprilia Raditya Hendra Pratama Rahayu Kusumawati Rahayu Kusumawati, Rahayu Rahman Triadi Putra Rahmansyah, Wildan Rahmithasari, Wyandhika Muharani Reaca Raksa Teruni Ria Dewi Ambarwati Ria Dewi Ambarwati Risma Setya Ardani Rizqi Haniyah Rizqi Haniyah Rizqo, Muhammad Rokhmat Taufiq Hidayat Sakti, RTS Ressa Anggia Salsabila, Nirwana Saputro, Diky Sari, Yolanda Mayang Setiawan, Tommy Avif Silkapianis, Asya Annisa Suci, Saraswati Nirmala Sujoko, Suryo Tangguh Bakit Prastyawan Tommy Avif Setiawan Wafa Zhafira Wasantari, Putri Thalitha Wyandhika Muharani Rahmithasari Yolanda Mayang Sari Yulmeiranti, Intan Utami Yustiani, Syanni