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All Journal Wahana Riset Akuntansi EL-MUHASABA Journal of Applied Finance & Accounting Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Equilibrium EKSYAR: Jurnal Ekonomi Syari'ah & Bisnis Islam Journal of Accounting Science Wikrama Parahita : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Ekonomika BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks Ranah: Jurnal Kajian Bahasa JOURNAL OF APPLIED ACCOUNTING AND TAXATION Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Akuntansi Manajemen JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Akuntansi : Jurnal Akuntansi Integratif International Journal of Religious and Cultural Studies JAZ: Jurnal Akuntansi Unihaz Jurnal Riset Akuntansi Kontemporer Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Jurnal Eksplorasi Akuntansi (JEA) El-Mujtama: Jurnal Pengabdian Masyarakat Balance: Journal of Islamic Accounting Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Akuntansi dan Ekonomi Bisnis DEVOTE: Jurnal Pengabdian Masyarakat Global Jurnal Pengabdian Masyarakat dan Lingkungan IPSAR (International Public Sector Accounting Review) Journal of Accounting and Financial Issue Accounting Journal of Ibrahimy (AJI) Balance: Journal of Islamic Accounting Jurnal Pengabdian Masyarakat Al-Fatimah JURALINUS
Junjunan, Mochammad Ilyas
UIN Sunan Ampel Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Public Health Social Sciences Other

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ANALISIS PENGELOLAAN KEUANGAN PADA UMKM DI PASAR TRADISIONAL: (STUDI KASUS PADA PASAR TRADISIONAL DI DESA LARANGAN, SIDOARJO) Aulia, Septiana Winda; Junjunan, Mochammad Ilyas; Febry Fabian Susanto
Jurnal Ilmu Akuntansi Vol 8 No 1 (2025): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/4ek5ms31

Abstract

This aim of this studyiss to analyze financial management, specifically focusing on planning, recording, reporting, and financial control according applied to small businesses in traditional markets, particularly at the Larangan Traditional Market in Sidoarjo. The research utilizes a qualitative method with a case study approach and is categorized as field research. Data collection techniques include interviews, observations, and documentation. The subjects of this study are business operators in the traditional market of Larangan Village, Sidoarjo. The results indicate that a significant number of business operators in the Larangan Traditional Market still face challenges in financial management. Their financial recording and budgeting practices are relatively simple. This is because MSME operators do not require the processes of planning, recording, reporting, and control according to the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM), as their primary goal is to run their businesses to meet daily needs. This research is expected to support the government in developing more targeted training materials to enhance the understanding and motivation of MSME in managing their businesses.
THE EFFECT OF GREEN ACCOUNTING IMPLEMENTATION ON PROFITABILITY IN NON-CYCLICAL CONSUMER COMPANIES ON THE IDX IN 2020-2023 Maduta, Santi Riskining Wahyu; Junjunan, Mochammad Ilyas; Nilamsari, Syalma Eka
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 6 No 1 (2025): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v6i1.10366

Abstract

The rise of environmental pollution due to waste disposal requires companies to be more responsible for the impact of their operations. The implementation of green accounting is a strategic solution, as it helps companies manage environmental costs transparently and encourages sustainable practices. On the other hand, high profitability is needed to support this initiative while attracting investors who are increasingly concerned about environmental aspects. This study uses a quantitative approach with secondary data in the form of annual reports and sustainability of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2020-2023. Data was obtained through the website www.idx.co.id and selected using purposive sampling method with a total sample of 120 companies. The results showed that green accounting has an effect on profitability. This indicates that companies that implement green accounting well, such as responsible waste management, energy efficiency, and transparent environmental reporting, are able to utilize their assets more effectively in generating profits. Therefore, it can be seen that the implementation of good green accounting not only plays a role in preserving the environment, but also contributes to profitability.
THE EFFECT OF GREEN ACCOUNTING IMPLEMENTATION ON PROFITABILITY IN NON-CYCLICAL CONSUMER COMPANIES ON THE IDX IN 2020-2023 Maduta, Santi Riskining Wahyu; Junjunan, Mochammad Ilyas; Nilamsari, Syalma Eka
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 6 No 1 (2025): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v6i1.10366

Abstract

The rise of environmental pollution due to waste disposal requires companies to be more responsible for the impact of their operations. The implementation of green accounting is a strategic solution, as it helps companies manage environmental costs transparently and encourages sustainable practices. On the other hand, high profitability is needed to support this initiative while attracting investors who are increasingly concerned about environmental aspects. This study uses a quantitative approach with secondary data in the form of annual reports and sustainability of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2020-2023. Data was obtained through the website www.idx.co.id and selected using purposive sampling method with a total sample of 120 companies. The results showed that green accounting has an effect on profitability. This indicates that companies that implement green accounting well, such as responsible waste management, energy efficiency, and transparent environmental reporting, are able to utilize their assets more effectively in generating profits. Therefore, it can be seen that the implementation of good green accounting not only plays a role in preserving the environment, but also contributes to profitability.
Artificial Intelligence in Sustainability Reporting: Mapping a Nascent Field through Bibliometric Analysis Jannah, Binti Shofiatul; Junjunan, Mochammad Ilyas; Buchori, Imam; Ainurrohman, Ahmad Miftah
Wahana Riset Akuntansi Vol 13, No 2 (2025): Early Cites
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v13i2.134825

Abstract

Purpose – This study aims to examine the integration of Artificial Intelligence (AI) in Sustainability Reporting through bibliometric analysis. Design/methodology/approach – This study applies bibliometric analysis on 3,690 Scopus-indexeddocumentspublishedbetween1981and2025.UsingVOSviewerand Biblioshiny, the research maps publication trends, influential sources, collaboration networks, and thematic developments in AI and sustainability reporting. Findings – The analysis identified five distinct research clusters: operational sustainability,socialresponsibility,managementtheory,accountingframeworks,and strategic economics. A critical finding reveals that AI-related keywords remain peripheral within the sustainability reporting literature, indicating that the integration of AI in this field is still at a nascent stage of development.Originality/value – This study offers a comprehensive bibliometric mapping of the intersection between AI and sustainability reporting—an area that remains underexplored. By visualizing thematic structures and highlighting the marginal presence of AI-related concepts, the research provides novel insights into the intellectual gaps and sets a foundation for future empirical and theoretical developments in this emerging field. Research limitations/implications – This study is limited to publications indexed in the Scopus database and focuses on journal articles written in English, which may exclude relevant contributions from other sources or languages. Despite this limitation, the findings offer valuable implications for guiding future empirical research, supporting the development of standardized AI frameworks in sustainability reporting, and advancing theoretical discourse in this emerging interdisciplinary field. Keywords: Artificial Intelligence, Sustainability Reporting, Bibliometric Analysis, Knowledge Mapping,ArticleType:BibliometricReview
Co-Authors ., Nufaisa Achmad Room Fitrianto Ahmad Warid Asy'ari Ainurrohman, Ahmad Miftah Aisyah, Nora Ajeng Tita Nawangsari Albaburrahim Albaburrahim Ali Ridho Syafi'i Ali Ridho Syafi'i Aliph Erwansyah Alya Zulfana Ana Toni Roby Candra Yudha Aripratiwi, Ratna Anggraini Aristantia, Selvia Eka Arta Agustin Melania Aulia, Septiana Winda Ayu Nurqinasih Binti Shofiatul Janna Buchori, Imam Chomsa, Diah Agustina Dinda Kirana Pramestia Dwi Yandari, Aprilya Dwimartha, Annisa Rizky Eva Wany, Eva Fadlil Abdani Fajri Parikesit Fakky Fahrisal Nur Farida, Laili Nur Ghina Mufidah Hafshah Rauliah Alfani Hayatul Afiyah Husna, Salma Marhamni Ifa Elok Magfiroh Oktaviani Ihda Izzatul Alfaini Imam Buchori Jannah, Binti Shofiatul Kania Dellaneira Kharisma Galuh Cahyanti Khofifah, Imroatul Kinasih, Retno Ayu Koerniawati, Dwi Kusumandaru, Hayudian Lating, Ade Irma Suryani Lumiasari, Fika M. Alfan Nashrullah M. Arifin Alatas M. Luthfillah Habibi M. Maulana Asegaf Maduta, Santi Riskining Wahyu Maufiroh, Rizqiyatul Mazidatul Faizzah Mohammad Dliyaul Muflihin Muchammad Saifuddin Muh. Syaukin Muttaqin Muhammad Irfan Afandi Muhammad Yani Mujayaroh, Anisa Lekha Munir, Sirojum Muwafida, Yumaida Tsalisa Nur Nilamsari, Syalma Eka Ningtias, Novia Siswari Nufaisa Nufaisa Nufaisa, Nufaisa Nur Ravita Hanun Nurul Hasanah M Zach Nurul Hidayati Pandansari, Ayu Pangesti Mulyono, Resha Dwi Ayu Pristiwianti, Silviana Amelia Putikadyanto, Agus Purnomo Ahmad Putri Aprilia Afinda Putri, Valentina Amalia Qori Hajidah Arianti Rahayu Lestari Rahayu, Hastanti Agustin Ria Safitri Rizky Dian Arifin Sayyidah Khoizuronah Shilvia Aristiowati Susanto, Febry Fabian Syauqiyah, Ayuning Tyas Syifaus Ummah, Erina Fazia Rotul Venna Narulita Rizqi Wafa’, Nafisatul Wanda Rohmatun Hamidah Widiawati Widiawati, Widiawati Wijayanti, Friska Tri Yudhanti, Ashari Lintang Zakiyatul Fakhiroh