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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 Journal of Applied Economics in Developing Countries Analisa: Jurnal Manajemen dan Akuntansi 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. 
MENDORONG UMKM BATAM MELANGKAH KE E-COMMERCE: ANALISIS KEBUTUHAN SITUS PENJUALAN ONLINE DAN TANTANGAN KEBIJAKAN PAJAK Sabrina, Nova; Surmayanti, Reni; Jazuli, Muhammad Asrin; Sinaga, Ananda Sabrida Tora Br
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 14 No 1 (2026): April 2026
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v14i1.944

Abstract

Abstrak: Penelitian ini bertujuan menganalisis kebutuhan digitalisasi UMKM di Kota Batam dalam mengadopsi situs penjualan online serta mengkaji tantangan kebijakan perpajakan yang dihadapi, khususnya terkait status Batam sebagai Kawasan Perdagangan Bebas dan Pelabuhan Bebas (KPBPB). Menggunakan pendekatan kualitatif-deskriptif dengan dukungan data kuantitatif melalui kuesioner terhadap 67 responden UMKM, penelitian ini menemukan bahwa 67,2% UMKM telah melakukan penjualan online, namun kontribusi digital terhadap total pendapatan masih rendah. Hambatan terbesar bukan pada literasi digital, melainkan pada beban fiskal berupa bea masuk dan PPN saat barang dikirim ke luar Batam, yang mengakibatkan kenaikan harga jual dan penurunan daya saing. Lebih dari 40% responden mengalami kesulitan bersaing akibat beban tersebut. Penelitian ini menghasilkan model kebutuhan digitalisasi tiga dimensi: (1) kebutuhan digital, (2) operasional/logistik, dan (3) regulasi pajak/kepabeanan. Model ini menegaskan bahwa transformasi digital UMKM Batam hanya berhasil jika ketiga dimensi ditangani secara simultan, disertai dukungan kebijakan yang adaptif dari pemerintah daerah dan pusat. Abstract: This study analyzes the digitalization needs of SMEs in Batam in adopting online sales sites and examines tax policy challenges, particularly related to Batam's status as a Free Trade Zone (KPBPB). Using a qualitative-descriptive approach supported by quantitative data from 67 SME respondents, the study finds that 67.2% of SMEs have engaged in online sales, yet digital contributions to total revenue remain low. The main obstacle is not digital literacy but fiscal burdens such as import duties and VAT imposed when goods are shipped outside Batam, leading to higher selling prices and reduced competitiveness. Over 40% of respondents struggle to compete due to these costs. The study produces a three-dimensional digitalization needs model: (1) digital needs, (2) operational/logistics, and (3) tax/customs regulation. This model affirms that digital transformation of Batam SMEs can only succeed if all three dimensions are addressed simultaneously, supported by adaptive policies from local and central governments.
THE CAPACITY MULTIPLIER EFFECT IN ASEAN'S ENERGY TRANSITION: HYDROPOWER, SOLAR, AND BIOENERGY DYNAMICS Suwarno, Try Edi; Rahmi, Audina; Sinaga, Ananda Sabrida Tora Boru; Bastian, M; Amirah, Shahnaz Arianne
Journal of Applied Economics in Developing Countries Vol 11, No 1 (2026): Journal of Applied Economics in Developing Countries
Publisher : MESP–FEB UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jaedc.v11i1.110515

Abstract

This study examines the structural associations and comparative capacity multipliers of specific renewable technologies hydropower, solar energy, and bioenergy on the total installed renewable energy capacity in four key ASEAN countries: Indonesia, Malaysia, the Philippines, and Thailand, over the 2015–2024 period. Addressing empirical gaps in the literature on energy mix diversification, this research employs a Fixed Effects Model (FEM) using panel data from the International Renewable Energy Agency (IRENA) to control for unobserved country-specific heterogeneity. To overcome the mechanical accounting identity inherent in regressing an aggregate against its components, this study interprets the estimated coefficients as infrastructural spillover effects rather than strict causal generation outputs. The findings indicate that while all three technologies are positively associated with aggregate capacity expansion, their relative structural impacts differ significantly. Bioenergy exhibits the highest capacity multiplier (1.51), highlighting its critical role in providing dispatchable grid flexibility that accommodates further renewable integration. Hydropower (1.18) serves as a stabilizing baseload anchor, while solar energy (1.05) acts as a highly elastic, near-proportional additive component. Academically, this study refines the econometric understanding of renewable energy expansion in developing economies by quantifying these specific technological synergies. Practically, the findings offer suggestive policy guidance for optimizing capacity investments and grid diversification to support a resilient energy transition toward the region's Net-Zero Emissions targets.
Co-Authors Alfikri, Rahmatullah Amirah, Shahnaz Arianne Annisa Tri Hidhayati Bandi, Maulida Hirdianti Bastian, M Jazuli, Muhammad Asrin Laoli, Victorinus M.Riduan Abdillah Muhammad Yunus Muthmainnah, Riyadatul Nor Rahma Rizka Nova Sabrina Pulungan, Faisal Fadly Rahmi Nadiar Rahmi, Audina Rina Br. Bukit Rizky Aldi Setianda Rizky Mega Arini Rujiman Rujiman Rujiman Surmayanti, Reni Suwarno, Try Edi Ulfida, Deafatunnizwa Wibowo, Benedictus Satryo Yasir Hadiani