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All Journal Jurnal Sains Sosio Humaniora Jurnal Pengabdian Kepada Masyarakat (Mediteg) KRTHA BHAYANGKARA Jurnal EK dan BI Quantitative Economics and Management Studies KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Jurnal Audit dan Perpajakan Jurnal Pengabdian Masyarakat (Jubdimas)
Sinaga, Ananda Sabrida Tora Br
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh Sustainability Report Terhadap Kinerja Keuangan Perusahaan Manufaktur Indonesia Muthmainnah, Riyadatul; Suwarno, Try Edi; Sinaga, Ananda Sabrida Tora Br; Laoli, Victorinus; Setianda, Rizky Aldi
Jurnal Audit dan Perpajakan (JAP) Vol. 4 No. 2 (2024): Artikel Riset Nopember 2024
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jap.v4i2.5422

Abstract

Studi ini menguji pengaruh hubungan antara sustainability report dimensi ekonomi, lingkungan, dan sosial terhadap kinerja keuangan di bursa efek Indonesia untuk perusahaan manufaktur. Data Sekunder dihasilkan melalui laporan keuangan dan sustainability report yang diberikan secara terstruktur. Populasi untuk penelitian ini terdiri dari 211 Populasi dengan menggunakan 16 Sampel perusahaan manufaktur yang menerbitkan laporan keuangan dan sustainability report tahun 2019-2021. Hipotesis diuji dengan menggunakan Uji Statistik Linear Berganda. Pengujian dilakukan pada tingkat signifikansi 0,05. Temuan penelitian ini mengungkapkan bahwa ada hubungan yang signifikan antara sustainability report dimensi social terhadap kinerja perusahaan. Sedangkan sustainability report dimensi ekonomi dan lingkungan tidak memberikan hubungan terhadap kinerja keuangan di Bursa Efek Indonesia. Penelitian ini merekomendasikan untuk praktisi terhadap kinerja keuangan agar perusahaan lebih memperhatikan indikator ekonomi, lingkungan, & sosial pada perusahaan yang listed di bursa efek agar mendapat respon positif para stakeholder. Keywords : Sustainability Report, Financial performance
Cryptocurrency and Asset Recovery in Bankruptcy: An Interdisciplinary Legal-Accounting Approach Wibowo, Benedictus Satryo; Ananda Sabrida Tora Boru Sinaga, Ananda Sabrida Tora Boru Sinaga
KRTHA BHAYANGKARA Vol. 19 No. 3 (2025): KRTHA BHAYANGKARA: DECEMBER 2025
Publisher : Fakultas Hukum Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/krtha.v19i3.3987

Abstract

The increasing adoption of cryptocurrency in Indonesia poses legal and technical challenges in bankruptcy proceedings due to the absence of comprehensive regulation. This research aims to analyze the legal status, valuation mechanisms, and asset recovery of cryptocurrency in bankruptcy from an interdisciplinary legal-accounting approach. Using normative juridical methods and literature studies, the findings show that cryptocurrency's decentralized nature complicates identification and control, while regulatory inconsistencies between authorities exacerbate legal uncertainty. Forensic accounting is essential for asset tracing and valuation, yet lacks standardized frameworks. The study concludes that legal reforms and the integration of legal and accounting expertise are vital for effective management of digital assets in insolvency. 
Co-Authors Alfikri, Rahmatullah Annisa Tri Hidhayati Bandi, Maulida Hirdianti Laoli, Victorinus M.Riduan Abdillah Muhammad Yunus Muthmainnah, Riyadatul Nor Rahma Rizka Pulungan, Faisal Fadly Rahmi Nadiar Rahmi, Audina Rina Br. Bukit Rizky Aldi Setianda Rizky Mega Arini Rujiman Rujiman Rujiman Suwarno, Try Edi Ulfida, Deafatunnizwa Wibowo, Benedictus Satryo Yasir Hadiani