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All Journal Bulletin of Electrical Engineering and Informatics Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah At-Tawassuth: Jurnal Ekonomi Islam Journal of Education, Humaniora and Social Sciences (JEHSS) Journal of Accounting Auditing and Business Management Studies and Entrepreneurship Journal (MSEJ) Pelita Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Applied Data Sciences International Journal of Applied Finance and Business Studies Bussman Journal : Indonesian Journal of Business and Management J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Balance : Jurnal Akuntansi dan Manajemen Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Adijaya Multidisiplin Jurnal Ilmiah Akuntansi Keuangan dan Bisnis JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Jurnal Ilmiah Akuntansi dan Keuangan PENG: Jurnal Ekonomi dan Manajemen Jurnal JUEMA
Rana Fathinah Ananda
Universitas Medan Area
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Physics Public Health Social Sciences Other

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Advancing Sustainable Development in PROPER-Registered Public Companies through Green Accounting and Material Flow Cost Accounting Ananda, Rana Fathinah; Rahman, Fauziah; Rahmadhani, Sari Nuzullina; Tambunan, Sari Bulan; Tursina, Tursina
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 14 No. 1 (2025): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/sfmjsa77

Abstract

This study investigates the impact of Green Accounting and Material Flow Cost Accounting on Sustainable Development among publicly traded companies participating in PROPER during the 2019–2023 period. The research population encompasses 661 companies consistently listed throughout those years. Using a purposive sampling method, the study selected companies that published complete financial reports and were listed in PROPER for the entire observation period. Based on these criteria, a final sample of 9 companies was identified, resulting in 45 data observations across five years. Panel Data Regression was employed as the analytical technique. The findings reveal that both Green Accounting and Material Flow Cost Accounting exert a positive and significant partial influence on Sustainable Development. Furthermore, the combined effect of these two accounting approaches contributes meaningfully to the advancement of sustainability practices among companies listed on the Indonesia Stock Exchange during the observed period.
PENGARUH KARAKTERISTIK PERUSAHAN TERHADAP PENGUNGKAPAN ASET BIOLOGIS PADA PERUSAHAAN SEKTOR AGRIKULTUR PERIODE 2019-2023 Tarigan, Naufal Detra Utoyo; Sirait, Devi Ayu Putri; Rana Fathinah Ananda; Warsani Purnama Sari; Sucitra Dewi
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 6 No 2 (2025): Edisi Juni 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v6i2.13706

Abstract

The purpose of this study is to examine the effects of company size, public ownership, and biological asset intensity on the degree of biological asset disclosure in agricultural firms that are listed between 2019 and 2023 on the Indonesia Stock Exchange. Even after PSAK 69 was put into effect, there were still differences in disclosure levels across corporations, which prompted this inquiry. It's crucial to remember that prior research on this topic has frequently produced contradictory or conflicting results. The study uses a quantitative technique and purposive selection to choose 13 organizations as samples in order to accomplish these goals. To analyze the data, multiple linear regression was used. The findings show that biological asset disclosure is significantly improved by business size. However, there was no discernible impact from either biological asset intensity or public ownership alone. Curiously, the degree of sharing was significantly impacted by all three criteria at the same time. From a theoretical standpoint, this research enhances the use of stakeholder and agency theory in the agriculture industry. Practically speaking, these results may help investors make informed decisions about their investments and motivate businesses to increase the openness of their reporting.
Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Daerah(Studi Kasus pada SKPD BPKPD Kabupaten Nias) Pratama Lase, Elfandyka; Rana Fathinah Ananda; Thezar Fiqih Hidayat Hasibuan; Shabrina Tri Asti Nasution
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2025): September: Education, Economic dan Social Studies
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/h36g4x26

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh sistem informasi akuntansi dan sistem pengendalian internal terhadap kualitas laporan keuangan daerah. Berdasarkan hipotesis penelitian yang telah ditetapkan diketahui bahwa sistem informasi akuntansi dan sistem pengendalian internal berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Jenis penelitian kuantitatif dengan pendekatan asosiatif kausal. Jumlah populasi sebanyak 41 responden dan penentuan sampel dengan teknik random sampling sebanyak 41 responden. Teknik pengolahan dana menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial sistem informasi akuntansi dan sistem pengendalian internal berpengaruh positif dan signifikan terhadap kualitas laporan keuangan dan secara simultan sistem informasi akuntansi dan sistem pengendalian internal berpengaruh positif dan signifikan terhadap kualitas laporan keuangan..
Pengaruh Pengungkapan Emisi Karbon, Kinerja Lingkungan dan Corporate Social Responsibility terhadap Nilai Perusahaan pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Annisa Putri; Rana Fathinah Ananda; Hasbiana Dalimunthe; Fauziah Rahman
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2656

Abstract

The objective of this study is to examine the effect of carbon emission disclosure, environmental performance, and corporate social responsibility on firm value, both partially and simultaneously. This research adopts a quantitative approach using an associative method. The population consists of 105 mining companies, with purposive sampling selecting 35 companies over a four-year period, resulting in a total of 140 samples from mining companies that meet predetermined criteria and are listed on the Indonesia Stock Exchange during the period 2020–2023. The type of data used is quantitative, sourced from secondary data. Data collection methods involve annual reports and sustainability reports published by mining companies listed on the Indonesia Stock Exchange from 2020 to 2023. The data analysis method employed is multiple linear regression analysis, using the SPSS (Statistical Program for Social Science) software, version 15. The partial test results show that carbon emission disclosure and corporate social responsibility do not have a significant effect on firm value in mining companies listed on the Indonesia Stock Exchange for the years 2020–2023. However, environmental performance partially has an influence on firm value for these companies. Simultaneously, the study demonstrates that carbon emission disclosure, environmental performance, and corporate social responsibility collectively have an effect on firm value in mining companies listed on the Indonesia Stock Exchange during the 2020–2023 period.
Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Suci Salmani; Ananda, Rana Fathinah; Br Sebayang, Minda Muliana
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.642

Abstract

Tindakan fraud pada laporan keuangan saat ini semakin meningkat. Dampak dari tindakan tersebut tidak hanya dirasakan oleh para investor secara individual. Namun, juga berdampak terhadap stabilitas ekonomi secara global. Telah banyak dilakukan penelitian terkait fraud dengan menggunakan fraud triangle yang berkembang menjadi fraud diamond yang menambahkan capitability sebagai faktor prndorong fraud. Saat ini juga telah muncul fraud pentagon yang menambahkan arrogance sebagai faktor tambahan pendorong terjadinya fraud. Penelitian ini bertujuan untuk menguji pengaruh faktor pada fraud pentagon (pressure, arrogance, competence/capitability, dan rationalization) terhadap fraud pada laporan keuangan. Sampel yang digunakan dalam penelitian ini adalah perusahaan BUMN yang telah go-public di BEI dengan menggunakan data laporan keuangan tahun 2020-2023. Berdasarkan hasil uji t dapat disimpulkan bahwa variabel Pressure Financial Stability, Opportunity Nature Of Industry, Competence Change In Director, Dan Arrogance Dualism Position berpengaruh negatif dan signifikan terhadap Financial Statement, sedangkan variabel Rationalization Changes In Director berpengaruh positif dan signifikan terhadap Financial Statement perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2023.   Fraudulent acts in financial reports are currently increasing. The impact of these actions is not only felt by individual investors. However, it also has an impact on global economic stability. There has been a lot of research related to fraud using the fraud triangle which has developed into a fraud diamond which adds capability as a driving factor for fraud. Currently, a fraud pentagon has emerged which adds arrogance as an additional factor driving fraud. This research aims to examine the influence of factors in the fraud pentagon (pressure, arrogance, competence/capitability, and rational-ization) on fraud in financial reports. The sample used in this research is state-owned companies that have gone public on the IDX using financial report data for 2020-2023. Based on the results of the t-test, it can be concluded that the variables Pressure Financial Stability, Opportunity Nature Of Industry, Competence Change In Director, and Arrogance Dualism Position have a negative and significant effect on the Financial Statement, while the Rationalization Changes In Director variable has a positive and significant effect on the Financial Statement of BUMN companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023
An Effective Hybrid Approach for Predicting and Optimizing Business Complexity Metrics and Data Insights Syah, Rahmad B.Y; Elveny, Marischa; Ananda, Rana Fathinah; Nasution, Mahyuddin K.M; Hartono, Hartono
Journal of Applied Data Sciences Vol 6, No 3: September 2025
Publisher : Bright Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47738/jads.v6i3.830

Abstract

This study proposes a hybrid approach for optimizing complexity prediction in the domain of business intelligence by integrating three powerful techniques: the Multi-Objective Complexity Prediction Model (MPK), Principal Component Analysis (PCA), and the XGBoost regression algorithm. The MPK model serves as a state-based simulator to capture system complexity dynamics, while PCA is employed to reduce data dimensionality and eliminate redundancy among features. Subsequently, XGBoost is used as a non-linear predictive model to estimate complexity values based on the refined input features. The results show that this hybrid approach significantly improves prediction accuracy, reduces data noise, and streamlines the modelling process. Quantitative evaluation using Mean Squared Error (MSE), Mean Absolute Error (MAE), and the R-squared (R²) metric demonstrates exceptional performance, with an MAE of 0.000035, an MSE of 6.7 × 10⁻⁹, and an R² of 0.9999999. These results confirm that the integration of MPK, PCA, and XGBoost is highly effective for complexity prediction tasks and can provide accurate and insightful outcomes in business intelligence analytics.
Pengaruh Sistem Informasi Akuntansi dan Kualitas Sumber Daya Manusia terhadap Kinerja Aparatur Pemerintah Desa di Kecamatan Lawe Bulan Kabupaten Aceh Tenggara Sarina, Sarina; Pane, Aditya Amanda; Ananda, Rana Fathinah; Asti Nasution, Shabrina Tri
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 10, No 1 (2025): February 2025, Disaster and Disease in History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v10i1.33896

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Sistem Informasi Akuntansi dan Kualitas Sumber Daya Manusia terhadap Kinerja Aparatur Pemerintah Desa Kcematan Lawe Bulan, Aceh Tenggara. Data penelitian ini dikumpulkan dengan menyebarkan kuesioner kepada 40 Aparatur Desa kantor Desa Kecamatan Lawe Bulan. Hasil penelitian ini menunjukkan bahwa sistem informasi akuntansi tidak bepengaruh terhadap Kinerja Aparatur Pemerintah Desa Kecamatan Lawe Bulan, Aceh Tenggara. Kualitas Sumber Daya Manusia berpengaruh positif terhadap Kinerja Aparatur Pemerintah Desa Kecamatan Lawe Bulan, Aceh Tenggara. Sistem Infromasi Akuntansi dan Kualitas Sumber Daya Manusia secara simultan berpengaruh positif dan signifikan terhadap Kinerja Aparatur Pemerintah Desa Kecamatan Lawe Bulan, Aceh Tenggara. Oleh karena itu dapat disimpulkan bahwa pernyataan hipotesis yang menyatakan Sistem Informasi Akuntansi dan Kualitas Sumber Daya Manusia secara simultan berpengaruh terhadap Kinerja Aparatur Pemerintah Desa Kecamatan Lawe Bulan, Aceh Tenggara, diterima.
A novel MPK optimization framework for financial data analysis incorporating complexity and uncertainty management Syah, Rahmad Bayu; Elveny, Marischa; Ananda, Rana Fathinah; Nasution, Mahyuddin Khairuddin Matyuso
Bulletin of Electrical Engineering and Informatics Vol 14, No 4: August 2025
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/eei.v14i4.9358

Abstract

In a competitive environment, the ability to scale quickly and successfully is a critical need. This research proposes a new framework using multi-objective complexity prediction model (MPK) for financial data analysis, including complexity and uncertainty management. This model integrates input, uncertainty, and output optimization functions (OOFs) (input optimization function (IOF), uncertainty optimization function (UOF), and OOF) to predict complex output values under dynamic business conditions. Model evaluation is carried out using performance metrics, namely mean squared error (MSE), root mean squared error (RMSE), mean absolute error (MAE), and R² score. The evaluation results show that this model has an MSE value of 20.112, an RMSE of 2.267, and an MAE of 2.351, reflecting a low prediction error rate and high accuracy. In addition, the R² value of 0.884259 indicates that this model is able to explain around 88.4% of the variability in the output data, indicating its ability to capture complex data patterns. Thus, the proposed MPK model is effective in predicting output values in complex business scenarios and can be applied for strategic decision-making under conditions of uncertainty.
Pengaruh Intellectual Capital dan Corporate Social Responsibility Terhadap Kinerja Perusahaan (Studi Empiris: Perusahaan yang Terdaftar di BEI Periode 2015-2019) Salsabilla, Namira; Ananda, Rana Fathinah; Sirait, Devi Ayu Putri
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 5 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i5.24230

Abstract

Pengkajian ini menunjukkan bagaimana dampak dari Intellectual Capital serta Corporate Social Responsibility pada Kinerja Perusahaan. Berdasarkan fenomena dari tidak diterapkannya Corporate Social Responsibility serta Intellectual Capital pada perusahaaan akan mengakibatkan kegagalan manajeman untuk mempertahankan Kinerja Perusahaan. Pengkajian ini menggunakan perusahaan yang terverifikasi di BEI sejak 2015-2019 sebagai objek pengkajian. pengkajian ini sifatnya asosiatif dengan data kuantitatif dengan sumber data sekunder yaitu data financial perusahaan yang terverifikasi di BEI sejak 2015-2019. Total populasi pengkajian ini sejumlah 193 dengan tekinik purposiv sampling. Sehingga di peroleh data sebanyak 112 sampel penelitian. Teknik analisanya memakai regresi data panel dengan aplikasi Eviews. Hasil uji dengan parsial Intellectual Capital bernilai positif dengan Prob.0,0006<0,05 dimaknai berdampak serta signifikan pada kinerja perusahaan. Sedangkan Corporate Social Responsibility menunjukkan nilai koefisien positif bernilai Prob. 0,0016<0,05 yang artinya berdampak signifikan positif pada Kinerja Perusahaan. Dengan simultan Intellectual Capital serta Corporate Social Responsibility pada kinerja perusahaan menunjukkan hasil sejumlah 0,001389<0,05 dimaknai berdampak. Berdasarkan hasil penelitian tersebut dapat disimpulan bahwa dalam mengambil keputusan dengan memanfaatkan Intellectual Capital sebagai alat pendukung akan menghasilkan keputusan yang baik dan inovatif, begitupun dengan Corporate Social Responsibility sebagai komponen utama guna meningkatkan reputasi perusahaan terhadap lingkungan dan masyarakat.
Edu Fun Entrepreneurship : Inovasi Olahan Tani Rakyat Berbasis Economic Sustainability, Desa Jati Kesuma,Namorambe Kab. Deli Serdang: Edu Fun Entrepreneurship : Inovasi Olahan Tani Rakyat Berbasis Economic Sustainability, Desa Jati Kesuma,Namorambe Kab. Deli Serdang Rahmadhani, Sari Nuzullina; Ananda, Rana Fathinah; Nurcahyani, Marizha
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 4 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Desa Jati Kesuma, Kecamatan Namorambe, Kabupaten Deli Serdang, Provinsi Sumatera Utara memiliki kelompok masyarakat yang bernama Gapoktan Jati Kesuma. Kelompok masyarakat ini merupakan kelompok masyarakat produktif yang dapat dikembangkan menjadi wirausahawan baru di Desa. Gapoktan dimana sebagian besar dari Gapoktan fokus pada budidaya jambu air merah thongsamsi, dengan total produksi keseluruhan hasil panen tani tersebut mencapai 1 ton setiap tahunnya. Kelompok masyarakat memanfaatkan lahan khusus pada pertanian seluas ± 1 hektar di lokasi lahan budidaya tersebut. Kelompok Gapoktan Jati Kesuma mengalami kendala dalam penanganan pasca panen dan pengolahan hasil produksi panen tani sebanyak 1 ton. Hal ini dikarenakan para kelompok tani tersebut masih menggunakan manajemen usaha dan pemasaran secara konvensional dalam memasarkan dan menjual produk hasil panen. Dari hasil kunjungan dan wawancara dengan mitra, diketahui Gapoktan memiliki beberapa masalah yang dihadapi, yaitu: 1) Belum bisa membuat produk olahan dari hasil panen sehingga banyak hasil panen yang terbuang (busuk) dan rendahnya minat buah di daerah itu sendiri. 2) Belum menjual produk secara online. 3) Tidak adanya produk unggulan yang menjadi strategi promosi yang berkelanjutan. 4) Tidak adanya pola SDM yang terintegrasi. Pentingnya PKM ini dilaksanakan 1) Mengatasi sisa hasil panen jambu untuk diolah menjadi produk olahan berupa keripik buah yang dapat meningkatkan fokus perekonomian pada kesejahteraan bersama, 2) Mengedukasi kelompok masyarakat melalui Edu Fun Entrepreneurship dalam penggunaan media online seperti instagram dan tiktok untuk memasarkan dan menjual seluruh produk olahannya, 3) Dengan adanya produk unggulan hasil olahan, dapat menjadi sarana strategi promosi pengembangan Desa, 4) Pemberdayaan Gapoktan dalam membentuk karakter berwirausaha berbasis economic sustainability. Tujuan PKM ini; 1) Menciptakan inovasi produk olahan dan model pemasaran dan penjualan berbasis Edu Fun Entrepreneurship dari hasil panen jambu sebagai produk unggulan Desa, 2) Melahirkan entrepreneur dan content creator sebagai sarana promosi Desa. Kata kunci : kelompok tani; entrepreneurship; economic sustainability
Co-Authors Aditya Amanda Pane Aditya Amanda Pane Anggi Tri Lestari Purba Annisa Putri Atika Rizki Ayudia Popy Sesilia Br Sebayang, Minda Muliana Dewi Maya Sari Dewi, Sucitra Elisabeth Elfrida Gultom Fahmi, Habib Fauziah Rahman Hartono Hartono Hasanuddin Hasanuddin Hasbiana Dalimunthe Iqbal Nur Hidayat Mahyuddin K. M Nasution Maria Mercedes Br. Aritonang Marischa Elveny, Marischa Nasution, Mahyuddin K.M Natal, Desmon Nurcahyani, Marizha Pratama Lase, Elfandyka Rahmadhani, Sari Nuzullina Salsabilla, Namira Sari Bulan Tambunan Sari Nuzullin Rahmadhani Sarina Sarina Sirait, Devi Ayu Putri Suci Salmani Sucitra Dewi Syah, Rahmad B.Y Syah, Rahmad Bayu T. Alvi Syahri Mahzura Tarigan, Naufal Detra Utoyo Thezar Fiqih Hidayat Hasibuan Tursina Tursina Warsani Purnama Sari Yusnaini Yusnaini