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All Journal SEIKO : Journal of Management & Business BJRA (Bongaya Journal of Research in Accounting) JISIP: Jurnal Ilmu Sosial dan Pendidikan Jurnal Aktiva : Riset Akutansi dan Keuangan Jurnal Pengabdian Kepada Masyarakat Patikala Jurnal Ilmiah Mahasiswa Raushan Fikr Sinergi International Journal of Accounting and Taxation
Darwin, Khadijah
Unknown Affiliation
Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Implementasi Standar Akuntansi Pemerintahan dan Kualitas Laporan Keuangan Darwin, Khadijah; Haliah, Haliah; Nirwana, Nirwana; Syamsuddin, Syamsuddin; Kusumawati, Andi
Jurnal Ilmiah Mahasiswa Raushan Fikr Vol 13 No 1 (2024): Jurnal Ilmiah Mahasiswa Raushan Fikr
Publisher : Lembaga Kajian dan Pemberdayaan Mahasiswa UIN Prof. KH. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/jimrf.v13i1.11297

Abstract

This study examines the impact of governmental accounting regulations on financial statement quality at BPKAD Buru, Indonesia. Using quantitative methods, data were collected via questionnaires from leaders and employees involved with BPKAD Buru. The sample size was (mention the sample size). Simple regression analysis revealed a significant positive correlation between adherence to governmental accounting standards and the quality of financial reports. Specifically, the findings indicate that (provide specific statistical findings, e.g., coefficients, p-values). Adherence to standardized accounting practices enhances financial report quality, with approximately 35.1% of the variance in regional financial reporting quality attributable to these standards. This underscores the crucial role of regulatory frameworks in improving financial transparency and accountability within governmental entities. This research contributes to public sector accounting discourse by elucidating the relationship between accounting regulations and financial reporting quality, offering valuable insights for policymakers, practitioners, and scholars focused on effective financial management and governance.
Pandemi COVID-19 dan Gebu CSR pada Perusahaan Adaro Energy Arizah, Ainun; Darwin, Khadijah; Ramly, Ramly; Abbas, Ahmad
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 4, No 4 (2020): JISIP (Jurnal Ilmu Sosial dan Pendidikan)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v4i4.1480

Abstract

This research aims at disclosing the decision made by PT. Adaro Energy in conducting the donation during the pandemic of COVID-19 and understand the donation in boosting the business image. The type of this research is qualitative employing the semiotics approach. The object of this research is the narrative text in terms of CSR obtained from website and social media of Adaro Energy. The result of this research discloses that Adaro Energy is active to synergy with the various stakeholders along the pandemic of COVID-19 through the distribution of the number of donations. It is successful to boost good image of firm so that Adaro Energy can obtain the legitimacy in the form of certificate appreciated by the National Agency for Disaster Management.
Green Accounting Performance on Profitability on The Indonesian Stock Exchange Darwin, Khadijah; Alimuddin; Nagu, Nadhirah; Madein, Afdal
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 6 No 3 (2024): Oktober 2024
Publisher : Program Studi Akutansi - Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v6i3.232

Abstract

The aim of this research is to investigate and analyze the impact of green accounting and Kinerja Lingkungan on the profitability of food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The sample, consisting of 8 companies, was determined using a purposive sampling method. The data utilized in this research comprise secondary data extracted from the annual reports of food and beverage companies listed on the Indonesia Stock Exchange (IDX) spanning the period 2018-2022. The analytical approach employed is panel data regression analysis, with the random effect model (REM) selected as the research model. According to the findings from the analysis conducted using Eviews (Econometric Views) version 12, it was discovered that the green accounting variable influences profitability. This is attributed to the perception of green accounting as a long-term investment for the company, wherein present expenditures can bolster the company's reputation. Conversely, the Kinerja Lingkungan variable does not impact profitability. Despite most companies receiving a blue rating, signifying compliance with environmental regulations, the results of Kinerja Lingkungan have not ensured an augmentation in the company's profitability.
Kinerja Keuangan Perusahaan Kosmetik Menggunakan Analisis Economic Value Added: Bukti dari Perusahaan di Indonesia Fuada, Nurul; Darwin, Khadijah; Arizah, Ainun; Wahyuni, Wahyuni
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.2561

Abstract

Tujuan diadakannya penelitian ini adalah untuk mengetahui dan menganalisis kinerja perusahaan kosmetik yang terdaftar di BEI selama 2018 sampai tahun 2020 dengan menggunakan analisis Economic Value Added (EVA). Jenis data yang digunakan adalah data kuantitatif yaitu data yang diperoleh dari laporan keuangan perusahaan-perusahaan kosmetik yang terdaftar di BEI. Sumber Data yang digunakan dalam penulisan ini adalah data sekunder yaitu data yang diperoleh dari dokumen perusahaan dan informasi tertulis mengenai keadaan perusahaan berupa laporan keuangan serta beberapa data-data keuangan lain yang berkaitan dengan pembahasan. Metode analisis yang digunakan dalam penelitian ini adalah menggunakan metode deskriptif, yaitu menggambarkan penilaian kinerja keuangan menggunakan metode Analisis Economic Value Added (EVA) yang juga berkaitan dengan analisis NOPAT yaitu suatu analisis dimana laba yang diperoleh dari operasi perusahaan setelah dikurangi pajak penghasilan. Hasil perhitungan menggunakan metode Economic Value Added (EVA) pada perusahaan PT. Mustika Ratu, Tbk, PT. Martina Berto Tbk, dan PT. Mandom Indonesia, Tbk selama 3 periode yaitu tahun 2018-2020 menunjukkan kondisi yang kurang baik, karena Economic Value Added (EVA) bernilai negatif tiap tahun atau EVA < 0, yang artinya perusahaan belum mampu memberikan nilai tambah ekonomis dan tidak memenuhi harapan para pemegang saham dikarenakan tidak mendapatkan pengembalian yang setimpal dengan investasi yang ditanamkan. Kata Kunci: Economic Value Added; Kinerja Keuangan.
Strengthening Public and Private Accountability through Digital Forensic Accounting Darwin, Khadijah
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 4 (2024): November 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i4.717

Abstract

This study presents a comprehensive narrative review on the evolution and application of forensic accounting in both public and private sectors within the context of digital transformation. It aims to analyze how the integration of forensic techniques with emerging technologies enhances fraud detection and prevention efforts. Utilizing a structured thematic analysis of current literature, the review synthesizes findings from multiple international contexts and disciplines, including auditing, governance, law, and data science. The analysis reveals that private organizations are leading in the adoption of technologies such as artificial intelligence, machine learning, and big data analytics for proactive fraud detection. In contrast, public sector institutions face challenges such as limited infrastructure, bureaucratic inertia, and slower technological uptake. Technological tools have significantly increased the accuracy and timeliness of forensic investigations, but their effectiveness is dependent on regulatory support, data integrity, and professional capacity. Discussion highlights the need for reform in forensic accounting education, standardized auditing procedures, and cross-sectoral collaboration. Recommendations include policy reforms to support digital auditing infrastructure and capacity building through interdisciplinary training. The study concludes that forensic accounting, when strategically integrated with governance and technology, becomes a vital tool in combating increasingly complex fraud schemes.
Kualitas Sumber Daya Manusia, Sistem Pengendalian Intern dan Pengawasan Keuangan Daerah Terhadap Nilai Informasi Laporan Keuangan Wahyuni, Wahyuni; Fuada, Nurul; Darwin, Khadijah
Bongaya Journal of Research in Accounting (BJRA) Vol. 3 No. 2 (2020): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v3i2.230

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kualitas sumber daya manusia, sistem pengendalian intern dan pengawasan keuangan daerah terhadap nilai informasi laporan keuangan. Pengumpulan data dalam penelitian ini menggunakan instrumen kuesioner. Populasi dalam penelitian ini berjumlah 24 dinas pada Organisasi Peangkat Daerah Kota Makassar dan sampel sebanyak 48 aparatur yang bertanggung jawab dalam pembuatan laporan keuangan. Metode analisis yang digunakan adalah regresi linier berganda dengan bantuan alat SPSS. Hasil penelitian ini menunjukkan bahwa kualitas sumber daya manusia, sistem pengendalian intern dan pengawasan keuangan daerah berpengaruh positif dan signifikan terhadap nilai informasi laporan keuangan
Penguatan Inovasi Program Sekolah Preneur Inklusif Darwin, Khadijah; Sirajuddin; Rajab, Abd.; Resmi
Jurnal Pengabdian Kepada Masyarakat Patikala Vol. 5 No. 2 (2025): Jurnal PkM PATIKALA (On Progress)
Publisher : Education and Talent Development Center of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/patikala.v5i2.3886

Abstract

The Inclusive Entrepreneur School Program is an innovative approach to education that integrates entrepreneurial values into an inclusive education system to develop independent, creative, and collaborative students. This community service activity aimed to disseminate this concept to all school elements at the Sitti Zaenab Tamzil Foundation in Pangkep Regency, South Sulawesi. The activity took place on August 1, 2025, and was attended by 124 participants, including teachers, parents, and students. The activity method included participatory planning, implementation through interactive presentations and group discussions, and evaluation based on participant feedback and reflection. The results of the activity indicated a positive response from all participants, with the emergence of collaborative initiatives to develop school-based entrepreneurship activities. This dissemination provided an initial contribution to building synergy among school stakeholders and served as an important stepping stone towards the implementation of inclusive and sustainable contextual education.
Co-Authors Abbas, Ahmad Abd. Rajab Alimuddin Arizah, Ainun Fuada, Nurul Haliah, Haliah Kusumawati, Andi Madein, Afdal Nagu, Nadhirah Raden Mohamad Herdian Bhakti Ramly, Ramly Resmi Sirajuddin Syamsuddin Syamsuddin wahyuni wahyuni