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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Pendidikan Akuntansi (JPAK) Jurnal Akuntansi Multiparadigma JURNAL AKUNTANSI UNIVERSITAS JEMBER Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Ilmiah Akuntansi dan Finansial Indonesia FINANCIAL : JURNAL AKUNTANSI Jurnal Fokus Manajemen Bisnis Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Journal of Community Practice and Social Welfare (JaCiPS) Insearch: Information System Research Journal Journal of Applied Business, Taxation and Economics Reseach Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis International Journal of Informatics, Economics, Management and Science Jurnal Pemberdayaan: Publikasi Hasil Pengabdian kepada Masyarakat (JPM ITTC ) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Klabat Accounting Review Jurnal Pengabdian Bukit Pengharapan Khidmat: Journal Community Service Alamtana
Pratama, Bagas Brian
Universitas Ma Chung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

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DETERMINANTS OF CARBON EMISSION DISCLOSURE IN ENERGY COMPANIES IN INDONESIA Wiguna, Roy Saputra; Stephanus, Daniel Sugama; Pratama, Bagas Brian
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol. 23 No. 1 (2025)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v23i1.52284

Abstract

ABSTRACTBy 2060, Indonesia has a goal of achieving net zero emissions. Indonesia has raised its carbon emission reduction target in the contribution statement determined nationally by the Nationally Determined Contribution and as a step to support the achievement of net zero emissions, the President of the Republic of Indonesia Joko Widodo officially launched IDXCarbon. This research is quantitative research that uses legitimacy theory and stakeholder theory. The focus of this research is on the energy producing industry as the largest contributor to greenhouse gas emissions. This research aims to examine the factors that influence the disclosure of carbon emissions by energy companies in Indonesia. Indonesia's carbon emission disclosure procedures are voluntary or self-driven. The independent variables used include carbon emission intensity, profitability, leverage and environmental performance. The research results show that leverage has a significant negative influence on carbon emission disclosure, while other variables such as carbon emission intensity, profitability and environmental performance have no effect on carbon emission disclosure. The relationship between carbon emission intensity, profitability, leverage and environmental performance and carbon emission disclosure is not always consistent. These factors are not always the primary predictors in a company's decision to report carbon emissions, and it is important to consider the company's specific context and external factors in analyzing carbon emissions disclosures.Keywords: Carbon Emission Disclosure; Environment; Net Zero Emission ABSTRAKPada tahun 2060, Indonesia memiliki tujuan untuk mencapai net zero emission. Indonesia telah menaikkan target pengurangan emisi karbon dalam pernyataan kontribusi yang ditentukan secara nasional oleh Nationally Determined Contribution serta sebagai langkah untuk mendukung pencapaian net zero emission ini Presiden Republik Indonesia Joko Widodo secara resmi meluncurkan IDXCarbon. Penelitian ini menggunakan penelitian kuantitatif menggunakan teori legitimasi dan stakeholder. Fokus penelitian pada industri sektor energi sebagai penyumbang terbesar emisi gas rumah kaca dengan tujuan menguji faktor-faktor yang memengaruhi pengungkapan emisi karbon perusahaan energi di Indonesia. Prosedur pengungkapan emisi karbon Indonesia bersifat sukarela. Variabel independen meliputi carbon emission intensity, profitabilitas, leverage, dan kinerja lingkungan. Hasil penelitian menunjukkan leverage berpengaruh negatif yang signifikan terhadap carbon emission disclosure sedangkan variabel lain yaitu carbon emission intensity, profitabilitas, dan kinerja lingkungan tidak berpengaruh terhadap carbon emission disclosure. Hubungan antara carbon emission intensity, profitabilitas, leverage, dan kinerja lingkungan terhadap pengungkapan emisi karbon tidak selalu konsisten. Faktor-faktor tersebut tidak sepenuhnya menjadi prediktor utama keputusan perusahaan untuk melaporkan emisi karbon dengan penting mempertimbangkan konteks spesifik perusahaan dan faktor eksternal dalam menganalisis pengungkapan emisi karbon.Kata Kunci: Carbon Emission Disclosure; Lingkungan; Net Zero Emission
Santripreneur Education Model Based On The Maqashid Al-Syariah Framework For The Economic Empowerment Of Santri In Pesantren Rohim, Yasin Nur; Pratama, Bagas Brian
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 11 No 1 (2025): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v11i1.1543

Abstract

This study aims to design a santripreneur education model based on the Maqashid Al-Syariah framework as a strategic effort to empower the economy of santri in Pesantren. The novelty of this study lies in the integration of the five main dimensions of Maqashid Al-Syariah—Hifdzu Ad-Diin, Hifdzu An-Nafs, Hifdzu Al-Aql, Hifdzu An-Nasl, and Hifdzu Al-Maal—into the entrepreneurship education curriculum, which has not been widely studied in depth in the context of Pesantren in Indonesia. The research method uses a descriptive qualitative approach with a scoping review strategy, to map the literature related to the santripreneur education model and the values of Maqashid Al-Syariah. The results show that this model is able to shape santri as Muslim entrepreneurs who are not only oriented towards financial gain, but also uphold ethical values, social responsibility, and business sustainability according to sharia principles. The relevance of this model is increasingly strong in addressing the economic challenges of Pesantren, as well as supporting the achievement of santri's spiritual and economic independence in the long term.
The Secret of Maneki-Neko Statue in Accounting Practice and Ethnic Chinese Business Success Wongso, Devina Andreny; Bagas Brian Pratama; Yenita Susilo; Catherine Agatha Soesanto
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 8 No. 1 (2025): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v8i1.005

Abstract

Purpose: To explore the meaning of using the Maneki-neko in Chinese ethnic accounting and business practices. Method: This study uses a qualitative method with an interpretive paradigm and phenomenological approach through in-depth interviews with Chinese entrepreneurs in Malang City, and the Miles & Huberman model data analysis technique. Results: This study found that cultural practices such as Maneki-neko and feng shui significantly influence business decision-making and accounting practices among Chinese entrepreneurs in Malang Raya. Culture shapes their contextual understanding of assets, risk, and business success. Novelty: Revealing the integration of cultural symbols in ethnic Chinese business practices through a behavioral accounting perspective. Contribution: Strengthening the contextual approach in accounting by highlighting the importance of local cultural values and practices in business decision-making Abstrak: Rahasia Patung Kucing Hoki dalam Praktik Akuntansi dan Keberhasilan Bisnis Etnis Tionghoa Tujuan: Mengeksplorasi makna penggunaan patung kucing hoki (Maneki-neko) dalam praktik akuntansi dan bisnis etnis Tionghoa. Metode: Penelitian ini menggunakan metode kualitatif dengan paradigma interpretatif dan pendekatan fenomenologi melalui wawancara mendalam dengan pengusaha Tionghoa di kota Malang, serta teknik analisa data model Miles & Huberman. Hasil: hasil penelitian ini menunjukkan bahwa praktik budaya seperti Maneki-neko dan feng shui memiliki pengaruh nyata dalam pengambilan keputusan bisnis dan praktik akuntansi di kalangan pelaku usaha Tionghoa di Malang Raya. Budaya terbukti membentuk cara pandang terhadap aset, risiko, dan keberhasilan usaha secara kontekstual. Kebaruan: Mengungkap integrasi simbol budaya dalam praktik bisnis etnis Tionghoa melalui perspektif akuntansi keperilakuan. Kontribusi: Memperkuat pendekatan kontekstual dalam akuntansi dengan menyoroti pentingnya nilai dan praktik budaya lokal dalam pengambilan keputusan bisnis.
Pengaruh Governance, Risk, and Compliance, dan Intellectual Capital terhadap Kinerja Perusahaan dengan Leverage sebagai Pemoderasi Carolina, Sienny Jesica; Stephanus, Daniel Sugama; Pratama, Bagas Brian
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 12 No 2 (2025): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v12i2.1033

Abstract

Financial performance is one of the factors that can show how well a company achieves its goals. Governance, Risk, Compliance (GRC) serves as a new assessment tool to measure a company's financial performance because recently, companies are expected not only to focus on their profits but also on their business environment. The implementation of GRC and IC cannot be separated from the activities of achieving the company's financial performance. The addition of value added to employees will help the implementation of effective governance, risk management, and compliance functions, which is one of the solutions for organizations in both the public and private sectors. This research is quantitative research that uses resource-based theory. The sample used in this research is companies that won the Top GRC Award from 2019 to 2022, both listed and unlisted on the Indonesia Stock Exchange. The independent variables used include governance, risk, compliance, and intellectual capital. The moderating variable used is leverage. The control variable used is company size. The results show that GRC has a significant effect on financial performance, while intellectual capital does not have a significant effect on financial performance. Leverage can only moderate the relationship between GRC and financial performance, and leverage cannot moderate the relationship between IC and financial performance.
Penerapan Dashboard Excel Otomatis untuk Meningkatkan Tata Kelola dan Konsistensi Pencatatan Keuangan UMKM Angelene, Deana Putri; Hartati, Hartati; Stephanus, Daniel Sugama; Suganda, Tarsisius Renald; Cahyadi, Rino Tam; Pratama, Bagas Brian
Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmittc.v4i2.3359

Abstract

Yan’s Keramik is a micro, small, and medium enterprise (MSME) engaged in ceramic handicrafts since the early 2000s. In its operations, Yan’s Keramik still faces challenges in implementing a structured financial recording system that aligns with fundamental accounting principles. Therefore, this community service activity aims to assist Yan’s Keramik in improving the quality of its financial recording and reporting, enabling it to accurately reflect the business’s actual financial condition. Through this initiative, it is expected that the MSME will be able to prepare simple yet well-organized financial statements that support more precise, data-driven decision-making.  The implementation method used is qualitative, employing interviews and direct observation of the MSME’s financial activities. During the mentoring process, the service team collected data directly from the business owner and identified financial recording needs tailored to the characteristics of the enterprise. To enhance the effectiveness of the program, a participatory approach was also applied by involving the business owner in each stage of the process, ensuring that the resulting solutions genuinely reflect real needs in the field. The outcome of this activity was the development of a financial recording template using Microsoft Excel, equipped with formulas and automated reporting formats. This template is expected to help Yan’s Keramik manage its finances in a more organized manner and prepare income statements and cash flow reports on both a monthly and annual basis. One of the main challenges identified was the lack of separation between personal and business finances, which has made it difficult to objectively assess the performance of the business.
Z-Accounting : Menciptakan Generasi Baru Akuntan Profesional Dalam Era Revolusi Industri 4.0 Pratama, Bagas Brian
Jurnal Pendidikan Akuntansi (JPAK) Vol. 12 No. 3 (2024)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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

Abstract

The Industrial Revolution 4.0 changed society's physical and psychological needs, including economic and business. In this condition, accounting education to produce future generations of accountants must provide appropriate learning to respond to the changes that occur. Moreover, changes in society in this era have also given birth to a new generation with unique and different characteristics than previous generations. Therefore, this research will analyze and design an accounting education model appropriate to the development of the Industrial Revolution 4.0 era and the character of future generations of students. The research method uses qualitative data collection techniques through interviews and documentation. The interviews were with accounting practitioners from public institutions, corporations, and professionals. Four stages must be carried out, including formulating research objectives clearly and objectively, identifying informant sources and literature sources appropriate to the research topic, conducting interviews for information, extracting data from literature sources, and finally, analyzing and concluding the research results. The research results show that changes in accounting education strategies are needed to prepare professional accountants for the future. The first is that accounting education must be technology-based to accommodate the digital abilities of the millennial generation. Second, accounting education must prepare a learning model that suits the character of the millennial generation. The success of these two strategies will create a new generation of professional accountants in the future who have strong personalities, are idealistic and self-confident, are team-oriented, creative and innovative, and have a high ability to use digital technology.
Optimalisasi Pembukuan Koperasi Konsumen Lumbung Berkat Tulang Bawang Melalui Pendampingan Implementasi SAK Entitas Privat (SAK-EP) Catherine Agatha Soesanto; Rachel Widya Fernanda; Bagas Brian Pratama; Rino Tam Cahyadi; Tarsisius Renald Suganda; Daniel Sugama Stephanus
Khidmat: Journal of Community Service Vol 2 No 2 (2025): Agustus, 2025
Publisher : Pusat Studi Kebijakan dan Tata Kelola Maritim, Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/khidmat.v2i2.7408

Abstract

Koperasi merupakan salah satu bentuk usaha ekonomi yang berperan penting dalam meningkatkan kesejahteraan anggotanya. Namun, banyak koperasi di Indonesia masih menghadapi tantangan dalam penyusunan laporan keuangan, terutama menjelang Rapat Anggota Tahunan (RAT), yang menjadi forum pertanggungjawaban pengurus kepada anggota. Permasalahan umum yang dihadapi adalah keterlambatan serta ketidaksesuaian dalam pencatatan dan pembukuan keuangan, yang berdampak pada rendahnya tingkat transparansi dan akuntabilitas, serta berpotensi mengganggu proses pembagian Sisa Hasil Usaha (SHU). Untuk mengatasi permasalahan ini, dilakukan pendampingan kepada Koperasi Konsumen Lumbung Berkat Tulang Bawang agar mampu melakukan pembukuan dan pencatatan keuangan sesuai dengan Standar Akuntansi Keuangan Entitas Privat (SAK-EP) yang berlaku di Indonesia. Pendampingan dilakukan melalui pendekatan konsultatif dan fasilitasi secara langsung, yang melibatkan pelatihan pemahaman prinsip dasar akuntansi, penerapan sistem pembukuan sederhana dan efektif, serta penyesuaian dalam pencatatan transaksi keuangan menggunakan aplikasi Microsoft Excel. Hasil dari kegiatan ini menunjukkan peningkatan yang signifikan dalam penyusunan laporan keuangan koperasi, baik dari sisi akurasi, akumulasi data pembukuan, maupun kepatuhan terhadap standar akuntansi. Koperasi juga menunjukkan peningkatan kemampuan dalam pengelolaan keuangan, persediaan, serta barang konsinyasi. Kegiatan ini berdampak langsung pada peningkatan transparansi dan akuntabilitas laporan keuangan dalam RAT.
Co-Authors Andarvici, Akta Aruna Andi Kusuma Andi Kusuma Indrawan Angelene, Deana Putri Anugrah, Audito Aji Audito Aji Anugrah Ayu, Regina Diah Retno Carolina, Sienny Jesica Catherine Agatha Soesanto Catherine Agatha Soesanto Cesatyanegara, Nadine Ranisyademas Hawidiajati Christiawan, Giovanni Clarissa, Felicia Daniel Sugama Stephanus Dian Wijayanti Dian Wijayanti Djie, Jonathan Felizio Fadelis Sukya Fadelis Sukya, Fadelis Farenza, Fikry Catur Flavian Naretius Gunawan Halim, Dorothy Srikandi Hartati Hartati Helios, Christover Hendriyanto, Felensia Clara Santa INDRA LUKMANA PUTRA Indra Lukmana Putra Jedija, Jehu Jerri Benardus Junaidi, Thitania Chatrine Kurnia Ekasari Kurnia Ekasari Kurnia Ekasari Kusuma, Andi Lembut, Putu Indrajaya Lituhayu, Anagata Salsabila Marcelino Andrew Melinda, Debby Nur Azizah Nurafni Eltivia Nurafni Eltivia Oktariani, Fitri Paulus Lucky Tirma Irawan Peter Jonathan Rachel Widya Fernanda Rhenaldy Pius Wicaksono Rino Tam Cahyadi, Rino Tam Riwajanti, Nur Indah Rohim, Yasin Nur Sentosa, Sammy Gerald Setia Andrew Nugraha Siti Amerieska Sondakh, Aisvaryachandra Philea Susanto, Ingrid Susilo, Yenita Sutrisna, Alysha Iswanti Tarsisius Renald Suganda Tedja, The Wechen Abraham Wachyudi, Stefanny Widyaningrum, Santi Wiguna, Roy Saputra Wijaya, Leona Amelia Wijaya, Steffany Natalie Wongso, Devina Andreny Yenita Susilo