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All Journal Jurnal MD Owner : Riset dan Jurnal Akuntansi BJRA (Bongaya Journal of Research in Accounting) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) International Journal of Economics Development Research (IJEDR) Jurnal Syntax Imperatif : Jurnal Ilmu Sosial dan Pendidikan Yayasan Cita Cendikiawan Al Khwarizmi Da'watuna: Journal of Communication and Islamic Broadcasting Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) International Journal of Multidisciplinary Sciences and Arts El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Inspirasi: Jurnal Pengabdian Masyarakat Insan Cita Bongaya Research Journal Journal of Ekonomics, Finance, and Management Studies Atestasi : Jurnal Ilmiah Akuntansi
Sinen, Kasim
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Pengaruh Green Accounting, Environmental Performance dan Environmental Disclosure terhadap Economic performance Sinen, Kasim; Saputri Do Ahmad, Andriani; Wahyu Utami Ohorella, Rizki
Insan Cita Bongaya Research Journal Vol. 3 No. 1 (2023): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.79

Abstract

Tujuan penelitian untuk menguji pengaruh green accounting, environmental performance dan environmental disclosure terhadap economic performance. Populasi dalam penelitian ini adalah perusahaan yang berkategori high profile yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan teknik purposive sampling sehingga diperoleh sampel sebanyak 129 perusahaan. Dengan alat analisis data menggunakan eviews. Sumber data adalah data sekunder. Metode yang digunakan untuk menganalisis data adalah analisis regresi linier berganda. Hasil penelitian menunjukan bahwa green accounting berpengaruh dengan arah negatif terhadap economic performance. Environmental performance tidak berpengaruh positif terhadap economic performance. Environmental Disclosure berpengaruh positif pada economic performance.
BALANCED SCORECARD DALAM PENGUKURAN DAN OPTIMALISASI KINERJA DI UNIVERSITAS X: PENDEKATAN ANALITIS aksan, ismul; Sinen, Kasim; Kusumaningrum, Sheila; Mahu, Rusna
JURNAL MANAJEMEN DAKWAH Vol. 10 No. 2 (2024)
Publisher : UIN Sunan Kalijaga

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Abstract

This study aims to evaluate the performance of University X using a Balanced Scorecard (BSC) framework adapted to the context of higher education in Indonesia, such as measurements covering service inclusiveness, locally-based academic innovation, and university funding sustainability. A total of 230 participants were selected, consisting of 99 educators, 44 administrative staff, and 87 students. Data were collected through questionnaires, documentation, and literature studies with random sampling techniques to obtain respondents. The study used quantitative methods, analyzing both financial and non-financial metrics. The results of data analysis show the following performance results: (1) The financial perspective shows consistent improvement, with financial performance rated as economical, highly effective, and increasingly efficient throughout 2021 to 2023. (2) The customer perspective shows a high level of satisfaction in all dimensions, with powerful results in the reliability and assurance dimensions. (3) The internal business process perspective reflects good operational efficiency, and (4) the learning and growth perspective shows excellent results in capacity building and institutional development. This research provides a comprehensive assessment of the performance of University X, as well as offers insights for future strategic improvements in higher education institutions.
PELATIHAN PENYUSUNAN DAN PELAPORAN SPT TAHUNAN PADA UMKM DI KECAMATAN TOBELO Sinen, Kasim; Malik , Mahardika Catur Putriwana; Kusumaningrum , Sheila; Santoso, Septy Indra
Inspirasi: Jurnal Pengabdian Masyarakat Vol. 1 No. 4 (2024): Inspirasi: Jurnal Pengabdian Masyarakat
Publisher : Inspirasi: Jurnal Pengabdian Masyarakat

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Abstract

The purpose of this Community Service (PKM) activity is to provide an understanding to MSMEs about their tax obligations, namely accounting, depositing, and reporting taxes. This PKM activity was carried out in September 2024, this PKM was attended by the local government and MSME actors who were fostered by the PKM Partner, namely the Tobelo Cooperative and MSME Service. The method used in this PKM activity is the socialization method, where this socialization method includes education and counseling as a means of transferring knowledge and education in the form of lectures, tutorials and discussions. The material provided includes tax regulations, understanding of tax income and other tax obligations, as well as training in reporting Annual Tax Returns for MSMEs. The results obtained from this PKM activity are to make MSMEs more aware of their tax obligations which are not only calculating and depositing but also reporting as part of taxpayer compliance.
Performance Measurement of Soasio Tidore Hospital from The Balanced Scorecard Irfan Zam Zam; Kasim Sinen
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 6 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.4871

Abstract

The purpose of this study was to determine the performance of the Soasio general hospital in a balanced scorecard perspective. This research is quantitative descriptive research. The operational variable of this research is performance measurement with indicators of four perspectives in the balanced scorecard, namely financial perspective, customer perspective, internal business process perspective, learning and growth perspective. The data sources used in this research are primary and sequential data. The data analysis technique used is descriptive analysis. The results showed that in the financial perspective the effectiveness ratio in achieving revenue was not effective.
Analisis Risiko Menggunakan Rasio Keuangan Pada Pt Krakatau Steel (Tbk) Tahun 2023 Mokoginta, Rena Mustari; Sinen, Kasim
JURNAL SYNTAX IMPERATIF : Jurnal Ilmu Sosial dan Pendidikan Vol. 5 No. 6 (2025): Jurnal Syntax Imperatif: Jurnal Ilmu Sosial dan Pendidikan
Publisher : CV RIFAINSTITUT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/syntaximperatif.v5i6.583

Abstract

Risiko-risiko yang memiliki konsekuensi kesulitan keuangan sangat penting diperhatikan oleh perusahaan dengan cara melakukan analisis risiko keuangan. Untuk itu diperlukan analisis risiko menggunakan analisis rasio. Tujuan penelitian ini adalah untuk mengetahui risiko likuiditas jangka pendek dan risiko likuiditas jangka panjang perusahaan. Jenis data penelitian yang digunakan adalah data kuantitatif dari laporan tahunan perusahaan PT Krakatau Steel (Tbk) tahun 2023. Metode analisis digunakan adalah analisis rasio. Hasil penelitian menunjukkan bahwa analisis risiko jangka pendek menggunakan rasio lancar, rasio quick, rasio aliran kas terhadap utang lancar dan rasio aktivitas modal kerja selama tahun 2023 menunjukkan penurunan. Liabilitas jangka pendek perusahaan dalam keadaan tidak baik. Untuk analisis risiko jangka panjang menggunakan rasio utang tidak mengalami penurunan atau pun peningkatan. Perusahaan mampu memenuhi total utang dimiliki. Sedangkan untuk rasio interest coverage dan rasio aliran kas terhadap total utang mengalami penurunan di tahun 2023
Transformasi Pelaporan Keuangan Panti Asuhan melalui Implementasi ISAK 35: Studi Kasus di Panti Asuhan Nurani Qalbi Ternate, Maluku Utara Hadi, Lisma Taher; Zamzam, Irfan; Sinen, Kasim; Zainuddin, Zainuddin
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 1 (2025): Artikel Riset Januari 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i1.2141

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan Interpretasi Standar Akuntansi Keuangan (ISAK) No. 35 dalam penyusunan laporan keuangan di Panti Asuhan Nurani Qalbi, Kota Ternate. Latar belakang penelitian ini adalah pentingnya transparansi dan akuntabilitas dalam pengelolaan dana publik oleh lembaga nirlaba. Penelitian menggunakan pendekatan deskriptif kualitatif dengan metode studi kasus. Teknik pengumpulan data mencakup wawancara, observasi, dan dokumentasi, yang dianalisis melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa sebelum penerapan ISAK 35, laporan keuangan panti hanya sebatas pencatatan kas masuk dan keluar. Setelah dilakukan pendampingan, laporan keuangan disusun secara lengkap sesuai standar, mencakup lima komponen utama laporan serta catatan atas laporan keuangan. Penerapan ISAK 35 meningkatkan kesadaran pengelola terhadap pentingnya pelaporan yang terstruktur dan dapat dipertanggungjawabkan. Berbeda dari studi sebelumnya yang umumnya berfokus pada lembaga di wilayah perkotaan besar, penelitian ini menyoroti implementasi ISAK 35 pada lembaga sosial berbasis komunitas di daerah timur Indonesia, sehingga memberikan kontribusi kontekstual yang belum banyak dijelajahi dalam literatur. Studi ini merekomendasikan pendampingan teknis berkelanjutan bagi lembaga nirlaba untuk mencapai pelaporan keuangan yang akuntabel.
The Role of Green Accounting and CSR in Driving Sustainable Development: Evidence from Indonesia’s Mining Industry de Breving, Gilang; Zamzam, Irfan; Sinen, Kasim; Zainuddin, Zainuddin
International Journal of Multidisciplinary Sciences and Arts Vol. 4 No. 2 (2025): International Journal of Multidisciplinary Sciences and Arts, Article April 202
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v4i2.5938

Abstract

This study addresses the environmental challenges posed by mining industry activities, which threaten the achievement of sustainable development goals. The primary objective is to examine the effect of green accounting and corporate social responsibility (CSR) on sustainable development. Utilizing a quantitative approach, the study employs multiple linear regression analysis with the assistance of SmartPLS 4. The sample comprises mining companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, selected using a purposive sampling method. The novelty of this research lies in its exclusive focus on green accounting and CSR as independent variables—excluding variables such as material flow cost accounting—and its specific emphasis on the mining sector, whereas most previous studies focused on other industrial sectors. The findings reveal that both green accounting and CSR have a positive and significant influence on sustainable development. This suggests that companies integrating environmental and social considerations into their business practices are more likely to enhance their long-term sustainability. The study concludes that green accounting and CSR serve as strategic tools in promoting responsible business conduct and securing stakeholder legitimacy. Future research is recommended to explore additional variables that may contribute to sustainable development and to expand the scope to other industry sectors, thereby enriching empirical insights in the field of sustainability accounting
The Moderating Role of Profitability: Market Value Edge, Debt-to-Equity Ratio, Earnings Per Share, and Financial Leverage on Stock Prices Hukum, Nur’Amria A R Hukum; Ali, Iqbal Muhammad Aris; Sinen, Kasim
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1334

Abstract

Purpose: This study investigates the influence of Market Value Added, Debt to Equity Ratio, Earnings Per Share, and Financial Leverage on stock prices, considering Profitability as a moderating factor in technology firms listed on the Indonesia Stock Exchange from 2018 to 2022. Research Design and Methodology: A quantitative approach, utilizing purposive sampling, yielded 52 observations from unbalanced panel data. Variables were analyzed using panel data regression and Moderated Regression Analysis (MRA) in Eviews 12.0 to examine the relationships among financial indicators and stock valuation. Findings and Discussion: The analysis reveals that Market Value Added, Debt-to-Equity Ratio, and Earnings Per Share do not have a significant impact on stock prices. In contrast, Financial Leverage has a positive influence. Profitability moderates the relationship between Market Value Added and stock prices negatively, while no moderating effect is observed for the other variables. Implications: The findings highlight the limited predictive power of certain financial ratios within the technology sector and the conditional role of Profitability. Future inquiries should include broader indicators or sector-specific dynamics to enhance understanding and guide investment or policy decisions.
Partisipasi Penganggaran Terhadap Kinerja Manajerial Dengan Keadilan Prosedural dan Goal Commitment Sebagai Variabel Moderasi Sinen, Kasim
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.v3i2.233

Abstract

Proses penganggaran memerlukan partisipasi pegawai sebagai bentuk keikutsertaannya dalam menentukan besaran anggaran yang akan dijalankan oleh manajemen. Partisipasi penganggaran menghadirkan sebuah keputusan perencanaan yang mampu maningkatkan kinerja manajrial. Tujuan penelitian ini adalah untuk menganalisis pengaruh partisipasi penganggaran terhadap kinerja manajerial dengan menggunakan keadialan prosedural dan goal commitment sebagai variabel moderasi.Sampel penelitian terdiri dari 23 satuan kerja pemerintah daerah di Kota Tidore kepulauan maluku utara. Data penelitian menggunakan kuesioner yang dibagikan kepada kepala dinas/badan dan bidang/bagian. Data dianalisis dengan menggunakan partial least square (PLS). Hasil penelitian menunjukkan bahwa partisipasi penganggaran berpengaruh terhadap kinerja manajerial. Keadilan prosedural memoderasi partisipasi penganggaran terhadap kinerja manajerial, sedangkan goal commitment tidak memoderasi partisipasi penganggaran terhadap kinerja manajerial.
The Role of Financial Performance in Mediating the Economic Effects of Diversification on Sustainability Outcomes Sardju, Fitriani; Sinen, Kasim; Fajriyanti, Nurul; Aksan, Ismul
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 4 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i4.7640

Abstract

This study aims to examine and analyze the effect of diversification on sustainability performance, with financial performance acting as a mediating variable. The research was conducted on Islamic Commercial Banks (BUS) in Indonesia that were registered with the Financial Services Authority (OJK) during the period 2020–2022. The sampling method employed was purposive sampling. This study is motivated by previous research on the performance of Islamic banks in Indonesia, which has predominantly focused on financial or business outcomes. In response, several international scholars in Islamic banking have proposed a more comprehensive approach to measuring performance through the Islamicity Performance Index. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the assistance of WarpPLS 7.0 software. The findings reveal that diversification has a direct effect on sustainability performance and also exerts an indirect effect through financial performance as a mediating variable. Sustainability performance represents a crucial first step toward proactive innovation for Islamic banks, enabling them to enhance their competitiveness in an increasingly dynamic banking sector. Diversification serves as a strategic effort to improve the sustainability performance of Islamic banks in Indonesia. The main limitation of this study is the relatively short observation period and the narrow focus on Islamic banks, which still represent a small segment of the financial industry. Future research is recommended to expand the sample to include other Sharia-based companies across various sectors.
Co-Authors Aksan, Ismul Aldo, Rahbila Ali, Iqbal Muhammad Aris Ando, Rahbila Arifin, Putri Dewi Annira de Breving, Gilang Fajriyanti, Nurul Faradila, Desi Tiara Hadi, Lisma Taher Hukum, Nur’Amria A R Hukum Irfan Zamzam Mahu, Rusna Malik , Mahardika Catur Putriwana Mokoginta, Rena Mustari Muhdar, Nurfadillah Nurul Fajriyanti Rusman Soleman, Rusman Santoso, Septy Indra Saputri Do Ahmad, Andriani Sardju, Fitriani Sheila Kusumaningrum Suwito Syahdan, Rinto Wahyu Utami Ohorella, Rizki Yusmita Zainuddin Zainuddin Zainuddin Zainuddin Zainuddin, Zainuddin Zamzam, Irfan