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All Journal Jurnal Wacana Ekonomi JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Kajian Peradaban Islam Innovative: Journal Of Social Science Research Jurnal Pengabdian Masyarakat Summa : Journal of Accounting and Tax
Merliyana, Reny Dany
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Determinant Tourism Toward Sustainability: A Study Of Millennial Generation Of Indramayu Region Yudawisastra, Helin G.; Yuniarti, Yuti; Suparjiman, Suparjiman; Merliyana, Reny Dany
Jurnal Wacana Ekonomi Vol 22 No 2 (2023): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v22i2.2489

Abstract

Salah satu faktor penting keberhasilan pariwisata berkelanjutan adalah dukungan masyarakat, khususnya generasi milenial sebagai generasi produktif. Penelitian ini bertujuan untuk memahami faktor-faktor penentu keberlanjutan pariwisata Indramayu dengan menganalisis efek dan manfaat yang dirasakan dari keberlanjutan pariwisata (dari perspektif ekonomi, pasar, dan sosial). Model yang diusulkan menggunakan regresi Partial Least Squares Structural Equation Modeling (PLS-SEM). Metode yang digunakan adalah deskriptif verifikatif menggunakan data primer dengan mengisi kuesioner. Menggunakan sampel sebanyak 200 generasi milenial Indramayu dengan teknik random sampling. Hasil penelitian menunjukkan bahwa nilai-nilai yang dirasakan pariwisata sangat penting untuk mengevaluasi bagaimana pariwisata dikembangkan jika berkelanjutan bagi masyarakat, dan bagaimana hal itu mempengaruhi kualitas hidup penduduk. Studi ini memberikan pemahaman yang lebih baik tentang faktor-faktor yang dapat mempengaruhi sikap masyarakat terhadap pariwisata. Hal ini menyoroti pentingnya memberikan perhatian kepada masyarakat lokal, khususnya generasi milenial, sebagai pemain penting dalam pengembangan pariwisata, terutama di daerah yang ingin meningkatkan perekonomiannya dengan mengembangkan pariwisata berkelanjutan.
The Role of Governance and Regulation in Shaping ESG Disclosure Quality Merliyana, Reny Dany
Summa : Journal of Accounting and Tax Vol. 2 No. 3 (2024): July 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i3.947

Abstract

This article provides a narrative review of sustainability accounting and ESG disclosure by synthesizing current literature into four main themes: global trends, regulatory challenges, the link between disclosure and corporate performance, and issues of transparency such as greenwashing. The review aims to make the discussion accessible while maintaining academic rigor. The results demonstrate that while ESG reporting in developed economies has been strengthened by regulatory frameworks such as the EU Corporate Sustainability Reporting Directive, developing countries continue to rely on voluntary and inconsistent disclosure practices. Quantitative evidence indicates a positive association between robust ESG disclosure and corporate outcomes such as profitability, market valuation, and stakeholder trust, though these effects vary across sectors and national contexts. However, significant obstacles persist, including fragmented regulatory approaches, data quality limitations, and misleading practices that erode investor confidence. The discussion highlights the influence of systemic factors such as governance structures, cultural norms, and investor activism, and suggests potential solutions through standardization, independent assurance, and participatory oversight. Future research directions are proposed to address gaps in developing countries and evaluate new regulatory frameworks. These findings reinforce the urgency of advancing ESG disclosure as a credible and impactful mechanism for achieving sustainable corporate transformation.
The Role of Triple Bottom Line Accounting in Advancing Sustainable Development Kartiko, Erik; Ningsih, Winda; Merliyana, Reny Dany
Summa : Journal of Accounting and Tax Vol. 2 No. 3 (2024): July 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i3.980

Abstract

Global demand for sustainability reporting has elevated Triple Bottom Line (TBL) accounting as a key framework that integrates financial, social, and environmental accountability. This review synthesizes research published between 2010 and 2024 to evaluate how TBL has been adopted, its effectiveness, and its limitations across regions and sectors. The study highlights that TBL adoption improves firm performance through profitability, stakeholder engagement, and ecological responsibility. Developed economies show stronger integration due to regulatory and market support, while developing economies face institutional and resource challenges. High-carbon industries struggle to adopt TBL comprehensively, whereas environmentally oriented sectors use it to innovate and increase efficiency. The review identifies regulation, consumer demand, and managerial capacity as critical drivers of success. It also emphasizes the need for standardized metrics, stronger adoption in emerging markets, and exploration of digital technologies to enhance practice. By comparing contexts, this study contributes a global perspective and underscores TBL as a strategic tool for sustainable corporate governance and long-term value creation.
Can Poverty Be Eradicated? An Islamic Perspective Hanifah, Hani Siti; Tenaesah, Erna; Fadilah, Resmi Afifah; Merliyana, Reny Dany; Esen, Adem
Islamic Research Vol 7 No 1 (2024): Islamic Research
Publisher : Perhimpunan Intelektual Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47076/jkpis.v7i1.227

Abstract

The research aims to describe poverty and strategic solutions in an Islamic perspective in Indonesia. The data sources from several literatures including the Qur'an, al-Hadith, books, and journals. The research uses a qualitative method and triangulation analysis technique as a strategy in data validity from data sources and themes coherently. The results of this study recommend that Islamic sharia is one of solution for poverty, both natural, cultural and structural poverty. The mechanism of Islamic sharia in overcoming poverty is to ensure the fulfillment of primary needs, ownership regulation, employment availability and provision of access to education. The mechanism will function properly on the condition that the state must be fully responsible with the support of the sharia system such as the judiciary, honest apparatus and governance of the state treasury (baitul mal) based on Islam. This research is expected to add insight into Islamic economics and futher research.
The Influence Of The Quality Of Human Resources, Computer Devices, Leadership Style, And Organizational Commitment On Government Accounting Standards In Garut Regency Putri, Marissa Disthy; Merliyana, Reny Dany
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.14424

Abstract

This study aims to determine the effect of the quality of human resources, the adequacy of accounting computer equipment, leadership style, and organizational commitment to implementing accrual-based government accounting standards in the government of Garut Regency. This study uses a quantitative approach with data analysis tools using multiple linear regression analysis, using the SPSS version 16 application assistance. The data source of this study uses primary data. The data collection of this research used a questionnaire with 93 respondents and a sample of 31 SKPD of the Garut Regency Government. The results of this study indicate that partially the variables of the quality of human resources, the adequacy of accounting computer equipment, leadership style, and organizational commitment affect the implementation of accrual- based government accounting standards in the government of Garut Regency. Keywords: Quality of Human Resources, Adequacy of Accounting Computer Equipment, Leadership Style, Organizational Commitment, and Accrual-Based SAP Implementation
Building Entrepreneur Mindset dan Pengelolaan Keuangan UMKM Desa Cintakarya Kecamatan Samarang Garut Hanifah, Hani Siti; Putri, Marissa Disthy; Merliyana, Reny Dany; Prayoga, Cepi Juniar
JPM: Jurnal Pengabdian Masyarakat Vol 3 No 1 (2024): Jurnal Pengabdian Masyarakat
Publisher : Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jpm.v3i1.3618

Abstract

Desa Cintakarya adalah desa yang memiliki potensi alam melimpah. Lahan pertanian menjadi salah satu potensi unggulan dari Desa Cintakarya dan sebagai desa yang religius menjadi penghasil peci rajut terbaik di kabupaten. Terdapat lebih dari 20 UMKM yang bergerak dalam produksi kopiah atau Peci dan kuliner seperti Es Doger, makanan kecil dan sejenisnya tumbuh subur dalam masyarakat dengan mayoritas lokasi pemasaran di pasar Samarang. Pada aspek Entrepreneur Mindset yang masih belum terbentuk dan visi untuk masa depan sehingga seringkali masih rancu dalam permasalahan aktivitas usaha serta visi misi belum kuat yang berdampak pada arah usaha dalam scope kecil bahkan berubah ubah jenis usaha. Hal ini tentu akan memperlambat spesialisasi usaha untuk meningkatkan kuantitas maupun kualitas produk. Selanjutnya pada pengelolaan keuangan masih sangat sederhana, tidak jelas perencanaan modal kerja, alokasi dana dan keuntungan per periode. Hal ini mengakibatkan sulitnya usaha berkembang yang berkorelasi dengan kesejahteraan mereka. Entrepreneur Mindset sebagai cara berpikir wirausaha dengan sikap serta perilakun untuk mencapai tujuan usahanya dimana untuk hal tersebut perlu upaya membangun jiwa kewirausahaan (Entreupreuneur Building). Peran wirausahawan sebagai seorang inovator membuat kesempatan menjadi ide bisnis bernilai tambah. Tujuan dari kegiatan pengabdian kepada masyarakat membentuk Building Entrepreneur Mindset para pelaku UMKM, pengembangan dan pembinaa UMKM terutama dalam inovasi produk dan pengetahuan pengelolaan keuangan bagi para pelaku UMKM.
Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan Perkebunan Kelapa Sawit Merliyana, Reny Dany; Windi Ariesti Anggraeni
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 9 No. 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1281

Abstract

This research aims to determine how the influence of Corporate Social Responsibility (CSR) Disclosure on Financial Performance represented by Return on Asset (ROA) and Return on Equity (ROE). This study uses secondary data on Palm Oil Sub-Sector companies for 5 years (2017-2021) obtained from www.idx.co.id and the company's official website in the form of Annual Reports and Sustainability Reports. Through purposive sampling method as a sampling technique, 15 (fifteen) oil palm plantation sub-sector companies were obtained. CSR disclosure indicators are guided by the GRI Index with 30 indicators. The hypothesis testing method used is panel data regression analysis using the eviews program version 9. The results of the study through the REM model test analysis show that CSR disclosure has no effect on ROA where the probability is 0.3080 (prob> 0.05), the correlation between variables is weak at 1.4%, and the FEM model test that CSR disclosure has no effect on ROE where the probability is 0.5953 (prob> 0.05), the correlation between variables is also quiet weak at 43%. This means that the disclosure of Corporate Social Responsibility implemented by palm oil sub-sector companies during the period of this study does not directly affect the financial performance of these companies.
Co-Authors Anggraeni, Windi Ariesti ESEN, Adem Fadilah, Resmi Afifah Hanifah, Hani Siti Kartiko, Erik Ningsih, Winda Prayoga, Cepi Juniar Putri, Marissa Disthy Suparjiman, Suparjiman Tenaesah, Erna Yudawisastra, Helin G. Yuniarti, Yuti