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Pengaruh Penerapan Green Accounting, Kinerja Lingkungan dan Profitabilitas terhadap Sustainable Development Goals Surianti, Meily; Gresya, Justina
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 7 No. 1 (2024): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v7i1.1759

This research aims to examine the influence of green accounting, environmental performance, and profitability on the sustainable development goals in manufacturing companies listed on the IDX. The study utilizes secondary data from the annual reports of manufacturing companies and the PROPER rankings from the Ministry of Environment and Forestry for the years 2018-2022. The sampling method employed was purposive sampling, resulting in 85 observation data points from 17 companies. The analysis was conducted using multiple linear regression with SPSS version 25. The findings reveal that green accounting does not impact sustainable development goals, while environmental performance and profitability do have an effect on these goals. AbstrakPenelitian ini bertujuan untuk menguji pengaruh green akuntansi hijau, kinerja lingkungan, dan profitabilitas terhadap tujuan pembangunan berkelanjutan pada perusahaan manufaktur yang terdaftar di BEI. Penelitian ini menggunakan data sekunder dari laporan tahunan tahunan perusahaan manufaktur dan peringkat PROPER dari Kementerian Lingkungan Hidup dan Kehutanan tahun 2018-2022. Metode pengambilan sampel yang digunakan adalah purposive sampling, menghasilkan 85 titik data observasi dari 17 perusahaan. Analisis dilakukan dengan menggunakan regresi linier berganda dengan SPSS versi 25. Temuan mengungkapkan bahwa akuntansi hijau tidak tidak berdampak pada tujuan pembangunan berkelanjutan, sedangkan kinerja lingkungan dan profitabilitas berpengaruh terhadap tujuan-tujuan tersebut.

THE INFLUENCE OF SKEPTICISM, INDEPENDENCE, AND MOTIVATION ON AUDIT QUALITY AT THE FINANCIAL AND DEVELOPMENT SUPERVISION AGENCY (BPKP) OF NORTH SUMATRA PROVINCE Hutagalung, Geby Tarina; Deliana, Deliana; Surianti, Meily; Simanjuntak, Darmawati; Rahman, Abdul; Syahputra, Rizki
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4922

The research aims to empirically prove the influence of skepticism, independence and motivation on audit quality at the Financial and Development Supervisory Agency (BPKP) of North Sumatra Province. The data collection technique uses a questionnaire distributed to auditors via Google Forms. Data analysis employs quantitative methods with statistical tools, specifically using Smart Partial Least Squares software. The test results show that skepticism and motivation significantly effect audit quality, while independence does not. The study identifies several limitations, suggesting that future research should include additional variables to explore factors influencing audit quality and expand the population and sample size for further investigation. Keywords : Audit Quality, Independence, Motivation, Skepticism

Analysis Of The Influence Of Green Accounting, Environmental Performance And Firm Size On Financial Performance Handayani, Afika; Surianti, Meily
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.787

This study aims to examine the effect of green accounting, environmental performance, and firm size on financial performance. The background of this study focuses on the growing importance of green accounting practices due to increasing environmental awareness and sustainability among companies, and how these factors can affect a company's financial performance. The data used in this study consists of secondary data in the form of annual reports from non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The sampling method employed was purposive sampling, resulting in 120 data points from 20 companies. The test was conducted using multivariate statistical analysis with the SEM-PLS approach, supported by Smart-PLS software. The findings of this study indicate that green accounting has a negative effect on financial performance, environmental performance has a positive effect on financial performance, and firm size has a negative effect on financial performance. The novelty and main contribution of this study lie in the finding that green accounting does not always have a positive impact on financial performance, which contrasts with previous studies that showed a positive relationship. Additionally, this study provides insights into the impact of environmental performance and firm size on financial performance, offering important considerations for companies when formulating long-term policies and strategies.

Pengaruh Profesionalisme, Independensi Auditor dan Etika Profesi Terhadap Kinerja Auditor Yusuf, Fadel; Surianti, Meily; Deliana, Deliana; Sembiring, Rahmat Widia
Jurnal Akuntansi dan Keuangan Vol. 13 No. 1 (2025): Jurnal Akuntansi dan Keuangan: Maret 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i1.21233

This research aims to determine whether Professionalism, Auditor Independence, and Professional Ethics affect Auditor Performance. The research method employed is quantitative research. The population in this study consists of 138 auditors working at Public Accounting Firms in Medan City. The sample in this study uses a purposive sampling technique with criteria for auditors working at Public Accounting Firms in Medan, auditors with a minimum position as senior auditors, and auditors who have worked for at least one year. This research uses a survey method with primary data obtained from questionnaires. The data analysis technique used in this study is a quantitative analysis technique using the statistical software Smart PLS (Partial Least Square). The results of this study show that Professionalism has a positive effect on Auditor Performance. Auditor Independence has a positive effect on Auditor Performance. Professional Ethics has a positive effect on Auditor Performance.

Pendampingan Penyusunan Laporan Keuangan Sederhana dan Pelatihan Manajemen Keuangan Dasar untuk UMKM : Meningkatkan Kapasitas Manajerial dan Akuntabilitas Syuhada, Putri; Putri, Anita; Safrida, Eli; Gultom, Selfi Afriani; Surianti, Meily
Jurnal Vokasi Vol 9, No 2 (2025): Juli
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v9i2.7097

Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk membekali UMKM Putri Surbakti garden dengan pengetahuan dan keterampilan dalam mengelola keuangan secara tertib, transparan, dan sistematis. Selama ini UMKM tersebut masih belum dapat melakukan pengelolaan keuangan dengan baik. Hal ini ditandai dengan tidak dilakukannya pencatatan keuangan yang baik dan dengan tidak dilakukannya pemisahan antara uang pribadi dan keuangan usahanya. Permasalahan ini menjadi masalah utama yang dihadapi oleh UMKM tersebut. Kegiatan Pengabdian ini diarahkan untuk meningkatkan pemahaman dan kemampuan pelaku usaha dalam menyusun laporan keuangan secara mandiri. Metode pelaksanaan dalam kegiatan pengabdian ini menggunakan pendekatan partisipatif dan aplikatif, yang tersusun dalam beberapa tahapan sistematis seperti : Identifikasi dan pemilihan mitra; Observasi awal dan analisis kebutuhan; Pelatihan dan penyampaian materi; Pendampingan Intensif’ serta evaluasi dan monitoring hasil. Hasil dari kegiatan menunjukkan adanya peningkatan signifikan dalam pemahaman dan kemampuan pelaku usaha dalam menyusun laporan keuangan secara mandiri. Selain itu, program ini juga mendorong terciptanya budaya bisnis yang lebih akuntabel dan professional yang berdampak positif terhadap efisiensi operasional dan kepercayaan konsumen. Dengan pendekatan yang praktis dan konsektual, program ini terbukti efektif dan memperkuat fondasi keuangan usaha kecil di sektor pertanian dan hortikultura

Analysis Of The Influence Of Green Accounting, Environmental Performance And Firm Size On Financial Performance Handayani, Afika; Surianti, Meily
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.787

This study aims to examine the effect of green accounting, environmental performance, and firm size on financial performance. The background of this study focuses on the growing importance of green accounting practices due to increasing environmental awareness and sustainability among companies, and how these factors can affect a company's financial performance. The data used in this study consists of secondary data in the form of annual reports from non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The sampling method employed was purposive sampling, resulting in 120 data points from 20 companies. The test was conducted using multivariate statistical analysis with the SEM-PLS approach, supported by Smart-PLS software. The findings of this study indicate that green accounting has a negative effect on financial performance, environmental performance has a positive effect on financial performance, and firm size has a negative effect on financial performance. The novelty and main contribution of this study lie in the finding that green accounting does not always have a positive impact on financial performance, which contrasts with previous studies that showed a positive relationship. Additionally, this study provides insights into the impact of environmental performance and firm size on financial performance, offering important considerations for companies when formulating long-term policies and strategies.

THE EFFECT OF AUDIT FEE, AUDIT TENURE AND FIRM SIZE ON AUDIT QUALITY IN FINANCE SECTOR Yohana, Romaida; Deliana, Deliana; Surianti, Meily; Syahputra, Rizky
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17273020

The aim of this study is to analyze the relationship between audit fees, audit tenure, and firm size on audit quality in financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research employs secondary data obtained from the official IDX website. Samples were selected using a purposive sampling method, resulting in 65 firms over five years of observation, producing a total of 325 firm-year observations. Data analysis was conducted through logistic regression with the assistance of SPSS version 25. The results indicate that audit fees and audit tenure have a positive impact on audit quality, while firm size has a negative impact. Keywords: Audit Fee, Audit Tenure, Firm Size, Audit Quality.

STUDY ON LOCAL GOVERNMENT INVESTMENT PLANNING IN REGIONAL OWNED ENTERPRISES USING BSC AND SWOT ANALYSIS Sjamsuridjal, Sjamsuridjal; Surianti, Meily
EAJ (Economic and Accounting Journal) Vol. 3 No. 1 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i1.y2020.p29-43

In an effort to increase regional economic growth and improve services to the community, the Regional Government of Cianjur Regency plans to increase local government investment in Perumdan Tirta Mukti Cianjur, a regional drinking water company owned by the Cianjur Regency Government. Related to the increase in capital participation, a study was conducted with the aim of i) Assessing the financial capacity of the Cianjur Regency Regional Budget on the planned allocation of funds for equity participation, ii) Analyzing the performance of Perumdan Tirta Mukti Cianjur on the plan to increase the capital participation of the Cianjur Regency Government in the BUMD, iii) Make recommendations for increasing regional equity participation. The study was conducted by analyzing regional financial capacity in the Regional Government Budget of Cianjur Regency, as well as conducting a BSC (Balance Score Card) analysis and SWOT (Strength Weakness Opportunity and Threat) analysis to assess the performance of BUMD (Perumdan Tirta Mukti Cianjur). To conduct the above study, a literature study, data collection and analysis have been carried out using the above method. From the results of the analysis it was concluded that i) Regional financial capacity which is presented in the Cianjur Regency Government Budget is still sufficiently free to carry out various development innovations, including for the addition of capital participation in the Tirta Mukti Housing, ii) The Performance of the Tirta Mukti Housing Perumdam is quite ready to add capital so that can improve drinking water services in Cianjur Regency. Based on this, it can be recommended to the Regional Government of Cianjur Regency to carry out regional capital participation in Perumdam Tirtamukti, in the framework of accelerating the fulfillment of service targets in the future. However, in the implementation of capital participation in these BUMDs, they must still follow the rules and provisions of the applicable laws and regulations, and carry out adequate supervision of the performance of these BUMDs.

The Impact of Green Accounting, Carbon Emission Disclosure, and Environmental Performance on Mining Companiesâ€™ Valuation Surianti, Meily; Sibarani, Angie Gracia; Sibarani, Jojor Lisbet; Ginarti, Cahyo; Gultom, Selfi Afriani
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 3 (2024): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i3.2707

This examines and evaluates how green accounting, carbon emission disclosure, and environmental performance affect the valuation of mining companies that are listed on the IDX. agency administrations contribute to growing the employer's esteem, which causes herbal harm because of the enterprise's types of trade. Auxiliary data from mining organizations' annual reports and preservation reports, along with related environmental and forest carrier tests for the years 2021â€“2023 are the sources of information used in this observation. The research strategy used a purposive check, so that forty-five perceptual information had been obtained from 15 companies. The look at become carried out the use of a multivariate actual research with the SEM-PLS approach and the assist of the clever-PLS software. The study's findings indicate that while carbon emissions have a high-quality impact on goodwill, herbal execution has a fantastic impact on goodwill, and green accounting has a negative effect.

Analisis Implementasi Sistem Informasi Akuntansi Dalam Meningkatkan Kinerja Operasional Perumda Air Minum Mual Nauli Rambe, Masril Tua; Surianti, Meily; Deliana, Deliana
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 7, No 2 (2024): Journal of Education, Humaniora and Social Sciences (JEHSS), November
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v7i2.2344

The purpose of this study is to evaluate the contribution of Accounting Information System (AIS) implementation to Operational Performance at Perumda Air Minum Mual Nauli and to understand changes in the company’s condition following the system’s adoption. This research uses a comparative method with a qualitative approach, conducted at Perumda Air Minum Mual Nauli, located on Jalan Adonia Hutagalung No. 01, Sibuluan Raya Village, Pandan District, Central Tapanuli Regency, North Sumatra. Data collection was carried out through direct observation, in-depth interviews with relevant informants, and documentation related to the implementation. The results show that the AIS implementation significantly contributed to improving the company's operational performance, evidenced by timely availability of information, improved information quality, streamlined business processes, more efficient inventory management, and timely deliveries. Following the implementation of the Accounting Information System, Perumda Air Minum Mual Nauli demonstrates operational and efficiency improvements.

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