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All Journal JURNAL MANAJEMEN DAN AKUNTANSI Jurnal Manajemen Akuntansi dan Bisnis Journal of Economics, Business, & Accountancy Ventura JAM : Jurnal Aplikasi Manajemen Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Manajemen STIE Muhammadiyah Palopo Conference on Innovation and Application of Science and Technology (CIASTECH) JURNAL PENDIDIKAN TAMBUSAI Proceeding of National Conference on Accounting & Finance Journal of Islamic Accounting and Finance Research JIM (Jurnal Ilmu Manajemen) Jurnal Ilmu Ekonomi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Widyagama National Conference on Economics and Business (WNCEB) Journal of Public Accounting (JPA) Journal of Public and Business Accounting Prosidia Widya Saintek Jurnal Inovasi Bisnis Indonesia (JIBI) AKSIOMA : Jurnal Sains Ekonomi dan Edukasi J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Gunarianto Gunarianto
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Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Transportation

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Pengaruh Penerapan Akuntansi Hijau dan Kinerja Lingkungan terhadap Nilai Perusahaan dengan Corporate Social Responsibility sebagai Variabel Moderasi Pada Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Aisyaroh, Elga; Gunarianto, Gunarianto; Zainudin, Zainudin; Fatoni, Irfan
Jurnal Pendidikan Tambusai Vol. 8 No. 3 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh akuntansi hijau dan kinerja lingkungan dengan menggunakan corporate social responsibility sebagai pemoderasi terhadap nilai perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Sampel diambil menggunakan metode purposive sampling sehingga didapati sampel sebanyak 10 perusahaan dari 25 perusahaan yang terdaftar di sektor makanan dan minuman periode 2018-2022 dan teknik analisis data yang digunakan adalah menggunakan Structural Equation Modeling Partial Least Square (SEM-PLS). Hasil penelitian ini menunjukkan bahwa, Akuntansi Hijau berpengaruh positif dan tidak signifikan terhadap Nilai Perusahaan. Kinerja lingkungan berpengaruh negatif dan signifikan terhadap Nilai Perusahaan. Corporate Social Responsibility berpengaruh positif dan signifikan terhadap Nilai Perusahaan. Corporate Social Responsibility tidak dapat memoderasi pengaruh akuntansi hijau terhadap Nilai Perusahaan, Namun Corporate Social Responsibility dapat memediasi pengaruh kinerja lingkungan terhadap nilai perusahaan.
PENTINGNYA INOVASI PRODUK PADA UMKM KERUPUK SINGKONG NUSANTARA PUTRA DI DUSUN SEKARPUTIH KOTA BATU Gunarianto, Gunarianto; Kadir, Shaifany Fatriana; Purnomowati, Wiwin; Mulyono, Mulyono; Survival, Survival
Prosidia Widya Saintek Vol. 2 No. 2 (2023)
Publisher : Universitas Widyagama Malang

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Abstract

UMKM memiliki peran yang besar bagi pertumbuhan perekonomian di Indonesia. Salah satu UMKM yang banyak digeluti masyarakat Indonesia adalah pemanfaatan singkong yang diolah menjadi makanan yaitu kerupuk. Nusantara Putra merupakan salah satu sentra usaha kerupuk singkong yang berada di Kota Batu, tepatnya di Dusun Sekarputih, Desa Pendem, Kecamatan Junrejo. UMKM kerupuk singkong tersebut merupakan industri rumah tangga yang sudah berjalan selama kurang lebih 15 tahun dan dikelola oleh anggota keluarga saja. Meskipun usaha tersebut sudah berjalan lama, namun sampai saat ini belum ada pengembangan produk yang terlihat secara signifikan. Baik dari segi produk kerupuk singkongnya sendiri, maupun dari segi metode pemasarannya. Dengan adanya permasalahan yang dihadapi oleh pemilik usaha, maka perlu dilakukan penyuluhan mengenai inovasi produk dan dampaknya bagi pelaku usaha tersebut. Diharapkan dengan terlaksananya penyuluhan ini dapat membantu memberikan gambaran bagaimana cara melakukan pengembangan dan peningkatan harga jual produk. Sehingga UMKM Kerupuk SIngkong Nusantara Putra ini tetap dapat bisa bertahan dan bersaing dengan produk kerupuk singkong lainnya.
The effect of the level of Islamicity performance index on the financial performance of Islamic banks Gunarianto, Gunarianto; Indra Rajasa, Muhammad Attar; Supriani, Indri
Journal of Islamic Accounting and Finance Research Vol. 6 No. 1 (2024)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2024.6.1.19941

Abstract

Purpose - This study examines the effects of the Islamicity Performance Index (IPI) on Muamalat Indonesia's financial performance, specifically focusing on its adherence to sharia governance, sharia compliance, and sharia social indicators.Method - The study employs a quantitative methodology, notably utilizing Autoregressive Distributed Lag statistical technique to examine secondary data. The dataset comprises quarterly time series data encompassing the period from the initial quarter of 2013Q1 to the conclusion of 2023Q2.Result - Equitable Distribution Ratio exerts a positive impact on financial performance, while Profit-Sharing Ratio demonstrates a deleterious effect. In contrast, the Zakat Performance Ratio and the comparison between Islamic Income and Non-Islamic Income do not demonstrate statistically significant effects.Implication - These findings emphasize the need to improve the usefulness of IPI in enhancing financial outcomes for Islamic financial institutions by addressing obstacles. The study provides insights into the difficulties faced by Islamic banks when implementing profit-sharing financing methods, while also emphasizing the significant impact of Equitable Distribution Ratios on enhancing financial performance.Originality - This study not only examines a single element of financial ratios, as previous study has done, additionally combines two crucial ratios: ROA and ROE. The use of ARDL) also offers a more detailed elucidation of the correlation between these variables.
Pengaruh Green Accounting, Kinerja Lingkungan, dan Corporate Social Responsibility terhadap Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021 Ningrum, Safita; Gunarianto, Gunarianto; Hasan, Khojanah
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 9 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/r89kdy48

Abstract

This research aims to examine green accounting, environmental performance and corporate social responsibility on profitability in manufacturing companies listed on the IDX in 2019-2021. This research uses a quantitative approach using secondary data with the sample used being 23 companies with a 3 year time period whose data processing was carried out using the IBM application. SPSS 25. The research results show that partially green accounting has a negative effect on company profitability with a sig value of 0.039<0.05. Meanwhile, environmental performance has no influence on profitability because the sig value is 0.133>0.05. And corporate social responsibility has a positive effect on profitability with a sig value of 0.009 <0.05. And the results of research simultaneously green accounting, environmental performance, and corporate social responsibility have a significant influence on company profitability with F test calculation results of 0.012<0.05.
Sistem Akuntansi Penerimaan dan Pengeluaran Kas pada Badan Usaha Milik Desa (BUMDES) Sumber Sejahtera Desa Pujon Kidul Kabupaten Malang Sari, Amanda Meidina; Gunarianto, Gunarianto; Zaenudin, Zaenudin
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 9 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/q2vwjw63

Abstract

This research aims to determine and analyze the accounting system for cash receipts and disbursements at the BUMDes in Pujon Kidul Village, Malang Regency. The research approach used is descriptive qualitative, by describing the system applied in cash management, both receipts and expenditures. The research results show that the cash receipts accounting system at BUMDes Sumber Sejahtera has been designed by taking into account the principles of internal control, risk management and good accounts receivable management. The cash receipt procedure starts from recording by the cashier, verification by the financial supervisor, to deposit to the bank at the end of the working day, reflecting systematic and transparent management. Meanwhile, the cash disbursement accounting system shows the application of disciplined and structured procedures in accordance with accounting principles and internal control. Every cash disbursement begins with submitting a request accompanied by supporting documents, and must go through a verification and approval process by the authorized party. However, several things in the internal control system need to be improved, including, separation of organizational functions to avoid fraud and misappropriation of cash, improvements to the cash recording system because it does not comply with accounting standards such as journals, balance sheets and BUMDes financial reports in the general cash book.
Co-Authors . Mulyono Abd. Mujib ADI SANTOSO Adya Hermawati Aisyaroh, Elga Alfiana Alfiana aliyah ramadhani Alvina, Maria Helena Chintya Andika Ralunan Astuti, Novia Istianing Caroline Cecelia Vereira Dewi Rinjani Amalia Dinzanaqa Apsari, Friska Bella Dwi Anggarani Elyasa Ramadhany Endah Puspitosarie Erlangga Dipo Prayugo Fatriana Kadir, Shaifany Hartini Prasetyaning Pawestri Hatini P.P Indra Rajasa, Muhammad Attar Irfan Fatoni Irfan Fatoni Khojanah Hasan Khojanah Hasan, Khojanah Khojanah Khojanah Khojannah Hasan Krisdamayanti Oktavia Lazuardi, Andoni Leksono, Eko Teguh M. Rizki Satria Hutama Mareta Krisdayanti Mas'ud, Muchlis H Michael Oscar De Anthonio Sudi MOCHAMMAD NUR HIDAYAT muchlis mas&#039;ud Mujib, Abd. Mulyono Mulyono Murti, Listyana Era Nasharuddin Mas Ningrum, Safita Nuri Dwina Ariusta Nurul Afriningsih Pawestri, Hartini Prasetyaning Purnomowati, Wiwin Rahayu Puji Suci Rahmatia Rahmatia Rani Diva Ardelia Rohadatul ‘Aisy Atikah Putri Sari, Amanda Meidina Siti Maria Wardayati Sodik Sodik Supriani, Indri SURVIVAL - - Syaiful Muslimin Tohari Tohari Toni Dwi Putra Untung Wahyudi WIWIK PURWANTI Yesus, Maria Yosefa Piris De Zaenudin Zaenudin Zainudin Zainudin