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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) JURNAL FISIKA Jurnal Penelitian Pascapanen Pertanian JURNAL AKUNTANSI DAN KEUANGAN Owner : Riset dan Jurnal Akuntansi Journal of Information System, Applied, Management, Accounting and Research JIAI (Jurnal Ilmiah Akuntansi Indonesia) Didaktik : Jurnal Ilmiah PGSD STKIP Subang VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) International Journal of Engagement and Empowerment (IJE2) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Journal of Artificial Intelligence and Digital Business Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Eduvest - Journal of Universal Studies Jurnal Pendidikan Vokasi dan Seni (JPVS) Media Akuntansi Perpajakan BAKIRA: Jurnal Pengabdian Kepada Masyarakat JURNAL ILMIAH PENELITIAN MAHASISWA Jurnal Intelek Dan Cendikiawan Nusantara Journal of Administration, Governance, and Political Issues Jurnal Abdimas
Nur Asni
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Physics Social Sciences Other

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Unveiling Intrinsic Value in Biodiversity Accounting: A Challenge for Accountants in Indonesia Asni, Nur; Sawarjuwono, Tjiptohadi
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 1 (2020): March 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v7i1.15132

Abstract

This study aims to develop a conceptual framework of biodiversity accounting within the frame of intrinsic value using a deep ecological concept approach. This approach views biodiversity has inherent value as an object in the environment. Despite the difficulty to measure the intrinsic value of biodiversity, several studies have developed and used different methods for assessing and unveiling biodiversity in the entitys reports. It has been a challenge for accounting science and the accounting profession in Indonesia to develop biodiversity accounting which can be incorporated into the entity's financial statements. Therefore a conceptual framework is needed to integrate the intrinsic value. The proposed conceptual framework is developed from the first level, which is the policy or regulation as the basis for planning ecological activities. It is followed by the second level, i.e. the implementation process in the form of specific projects. Finally, the third level is the evaluation of the performance of the entity's ecological activities (P3FEA).
Dairy Cattle Maintenance Management in Raraa Village, East Kolaka Regency Asminaya, Nur Santy; Bain, Ali; Saili, Takdir; Agustina, Dian; Aka, Rahim; Pratiwi, Arby’in; Afyudi, Bobby; Asni, Nur; Putra, Agus Kurniawan
Jurnal Abdimas Vol. 28 No. 2 (2024): December 2024
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/9tqxkh76

Abstract

Dairy cattle are ruminant livestock that produce milk whose productivity is very dependent on maintenance management. This community service activity aims to increase the knowledge and skills of dairy farmers in Raraa Village, East Kolaka Regency. This activity was carried out in several stages, including: 1) Socialization of dairy cattle development; 2. Demonstration on the maintenance and feeding of dairy cows; 3. Monitoring and Evaluation. During the socialization activities, the breeders were very enthusiastic in listening and active in the discussion because the breeders in Raraa Village were just getting to know and starting to raise dairy cows. Farmers are also very focused on paying attention to explanations and technical guidance on the maintenance, management and feeding of dairy cows during direct visits to the breeder's pen. At the end of the activity, an evaluation was carried out to determine the level of understanding of dairy farmers. Monitoring and assistance to farmers is also carried out to help farmers who experience difficulties in the process of caring for and feeding dairy cows. This activity can increase the knowledge and skills of dairy farmers so that farmers can maintain and develop dairy cattle in accordance with the government's goal of distributing dairy cattle seeds in the Southeast Sulawesi region
PENYULUHAN PENGEMBANGAN PELAPORAN BUMDES UNTUK MENDUKUNG PENGAMBILAN KEPUTUSAN BERKELANJUTAN PADA KELOMPOK BUMDES YANG TERGABUNG DALAM ASOSIASI PEMERINTAH DESA SELURUH INDONESIA (APDESI) DI KECAMATAN WOLASI SULAWESI TENGGARA Asni, Nur; Wawo, Andi Basru; Husin, Husin; Akib, Mulyati; Darmawati, Tuti; Nurdin, Emillia; Mirosea, Nitri; Lestari, Kurnia Cahya; Andini, Sarah; Aksa, Putriana
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 5 No. 3 (2025): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v5i3.230

Abstract

Sustainable village development (village SDGs) is a form of implementation and contribution of villages in achieving national SDGs. BUMDes, as a business entity in the village area, has a significant role in village SDGs. Community Service (PKM) activities focus on literacy in managing sustainable BUMDes businesses by orienting themselves towards profit aspects and considering the village's social and environmental aspects. Therefore, PKM aims to increase knowledge of sustainability reports as a source of information in BUMDes' strategic decision-making. Participants in this PKM activity involved village heads and BUMDes administrators in 6 (six) villages that are members of the Association of Indonesian Village Governments (APDESI) in Wolasi District, Southeast Sulawesi Province. Six villages were implemented, focusing on Wolasi District, South Konawe Regency, involving 20 BUMDes administrators. The PKM implementation method uses three approaches, namely active presentations, discussions, and exercises. The results of the PKM activity showed the participants' enthusiasm for actively participating in each activity session. The evaluation results also demonstrated increased participants' understanding of aspects of village sustainability in general and Village-Owned Enterprises (BUMDes) in particular, as well as the role of sustainability reports as a critical source of information in supporting sustainable decision-making. The results of the PKM activities are expected to serve as a reference for the sustainable development of BUMDes managers who are members of APDESI in Wolasi District.
Analisis Penerapan Biaya Lingkungan Dalam Kaitan Pelaporan Akuntansi Pada PLTMG 30 MW Baubau Wahyuni, Diny; Abdullah, Muntu; Asni, Nur
Media Akuntansi Perpajakan Vol 10, No 2 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i2.8864

Abstract

This study aims to analyze the implementation of environmental cost accounting at the 30 MW Baubau Gas Engine Power Plant (PLTMG) through an assessment of five main stages: identification, recognition, measurement, presentation, and disclosure of environmental costs. This study employs a descriptive qualitative approach, encompassing primary and secondary data obtained through interviews, observations, and documentation. The results indicate that the implementation of environmental cost accounting at the 30 MW Baubau PLTMG reflects the company's commitment to sustainable environmental management. Environmental costs have been identified through a dedicated account named "Environmental and Occupational Health and Safety Costs." Although the recognition, measurement, and presentation stages have been conducted in accordance with PSAK Number 201 of 2024, disclosure in the Notes to Financial Statements remains limited and does not yet provide detailed information regarding environmental costs.
Pengaruh Corporate Governance dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Sub Sektor Perbankan Yang Terdaftar Di BEI Lisna, Lisna; Hasbuddin, Hasbuddin; Asni, Nur
Media Akuntansi Perpajakan Vol 10, No 2 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i2.8839

Abstract

This study intends to empirically analyze the influence of corporate governance and firm size on financial performance. T This study utilizes quantitative data obtained from annual reports and financial statements of banking companies. The population includes all banking sub-sector firms listed on the Indonesia Stock Exchange during 2019–2023. Samples were selected through purposive sampling, so that 43 companies were selected as the research objects. Data analysis was performed using panel data regression with EViews 12 software. The findings indicate that corporate governance, measured by the presence of independent commissioners, significantly affects financial performance, while the board of directors and audit committee show no significant effect. Furthermore, firm size is proven to have a significant impact on financial performance. Simultaneously, corporate governance and firm size also influence financial outcomes. Therefore, companies are advised to strengthen the implementation of good corporate governance principles and enhance assets to improve financial performance.
Pengaruh Corporate Social Responsibility terhadap Harga Saham: Peran Moderasi Ukuran Komite Audit pada Badan Usaha Milik Negara(2019-2024) Muslimin, Mualim; Nurdin, Emillia; Asni, Nur
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2957

Abstract

This study aims to assess the extent to which Corporate Social Responsibility (CSR) affects a company's stock price, as well as to examine the role of Good Corporate Governance (GCG) as a moderating variable in this relationship. This study focuses on State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange for the 2019–2024 period. The study population consisted of 70 companies, and sampling was conducted using a purposive sampling method, resulting in 25 companies being included. Based on the results of the model selection test, the appropriate model used in this study is the Random Effects Model (REM). The findings indicate that Corporate Social Responsibility (CSR), with a proxy for the natural logarithm of CSR expenditures, has an impact on stock prices, where increased CSR expenditures provide a positive signal to investors regarding the company's reputation and attractiveness. Furthermore, Good Corporate Governance (GCG), with a proxy for the number of audit committee members, is proven to strengthen the relationship between CSR and stock prices. Audit committees contribute to improving the quality of oversight, transparency, and reporting, thereby strengthening positive investor perceptions. Empirical results show that state-owned companies must pay attention to the size of CSR expenditures to influence share prices and consider the number of audit committees as a factor that can strengthen the relationship between Corporate Governance and share prices.
Konflik Sosial Nelayan Penerima Bantuan Rumah Layak Huni Di Kecamatan Simeulue Timur Kabupaten Simeulue Asni, Nur; Tjoetra, Afrizal
Journal of Administration, Governance, and Political Issues Vol. 2 No. 2 (2025): Juli-Desember
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jagpi.v2i2.4999

Abstract

This study examines social conflicts arising from the poverty alleviation program through the provision of livable housing assistance for fishermen families in East Simeulue District, Simeulue Regency. The research aims to identify the sources of social conflict among fishermen receiving and not receiving housing assistance and to analyze the mechanisms used to resolve these conflicts. Grounded in Ralf Dahrendorf’s conflict theory, this study employs a qualitative method with a descriptive approach. Data were collected through observation, in-depth interviews, and documentation involving fishermen, community leaders, and local government representatives. The findings reveal that social conflicts emerged due to feelings of exclusion and unequal treatment experienced by fishermen who did not receive assistance, scarcity of resources, inadequate communication regarding program rules and eligibility criteria, and ineffective leadership characterized by unfair decision-making. Additionally, social jealousy and the presence of provocateurs within the fishing community intensified tensions. Conflict resolution was conducted through deliberative processes emphasizing communication facilitation between conflicting parties, primarily through arbitration and mediation as third-party interventions. Furthermore, local wisdom known as “salah manyamba” gawai mangisi” played a significant role in resolving disputes by involving respected community figures and prioritizing family-based deliberation. In conclusion, the study highlights the importance of transparent governance, effective communication, and the integration of local wisdom in minimizing social conflict and ensuring the equitable implementation of poverty alleviation programs in coastal communities.
ANALYSIS OF THE ROLE OF ENVIRONMENTAL REGULATIONS IN ACHIEVING SUSTAINABILITY PERFORMANCE Syntia Ratna Dewi; Andi Basru Wawo; Nur Asni
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 2 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v6i2.4923

Abstract

The purpose of this study is to investigate how environmental regulation in enhancing corporate sustainability performance. Using a qualitative approach through literature review, this research explores how environmental policies, sustainability reporting, and green accounting practices contribute to corporate accountability and long-term value creation. The findings indicate that rules suc as Indonesia’s POJK No. 51/POJK.03/2017 effectively drive greater transparency and ecological responsibility among businesses. Furthermore, governance quality, managerial capacity, and organizational structure are determined to be essential for the effective execution of these regulations. This research provides practical insights for policymakers and scholars, and highlights future research directions in environmental audit digitalization and sustainability innovation across industries
PENGARUH INTENSITAS ASET BIOLOGIS TERHADAP PENGUNGKAPAN ASET BIOLOGIS DENGAN ECO-EFFICIENCY SEBAGAI VARIABEL MODERASI Amin, Amin; Akib, Mulyati; Asni, Nur
Journal of Information System, Applied, Management, Accounting and Research Vol 10 No 1 (2026): JISAMAR (February 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v10i1.2283

Abstract

Penelitian ini bertujuan untuk menguji pengaruh intensitas aset biologis terhadap terhadap pengungkapan aset bilogis dengan eco-efficiency sebagai variabel moderasi pada perusahaan agrikultur yang terdaftar di Bursa Efek Indonesia pada tahun 2020-2024. Variabel yang digunakan dalam penelitian ini adalah intensitas aset biologis sebagai variabel independen, pengungkapan aset bilogis sebagai variabel dependen dan eco-efficiency sebagai variabel moderasi. Sampel penelitian ditentukan dengan teknik purposive sampling dan menghasilkan 28 sampel perusahaan. Pengujian hipotesis dilakukan dengan data panel. Metode data menggunakan analisis stastitik deskriptif dan Moderated Regression Analysis (MRA), dengan bantuan software Eviews 12.0. Hasil penelitian ini menunjukkan bahwa (1) intensitas aset biologis berpengaruh terhadap pengungkapan aset biologis (2) Eco-efficiency tidak mampu memoderasi hubungan intensitas aset biologis terhadap pengungkapan aset biologis.
PERFORMANCE REPORT ANALYSIS (LAKIN) AT THE CENTER FOR THE IMPLEMENTATION OF AGRICULTURAL INSTRUMENT STANDARDS (BPSIP) SOUTHEAST SULAWESI Waode Alnur Mulia; Muntu Abdullah; Nur Asni
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 3 (2026): FEBRUARY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18798012

Abstract

This study aims to analyze the 2023 and 2024 Performance Reports (LAKIN) of the Southeast Sulawesi Agricultural Research and Development Agency (BPSIP) using an agency theory approach. The method used is descriptive qualitative, with data collection techniques through official document studies and interviews with employees involved in the LAKIN preparation. The results show that the 2023 achievement was very high, at 161.53%, with all indicators exceeding the target. Conversely, in 2024, there was a decline in achievement to 88.51%, influenced by low agricultural instrument production, extreme weather, and budget revisions. In the context of agency theory, LAKIN serves as a medium for agent accountability to the principal, as well as a control tool for task implementation. Despite the decline in achievement, the reporting process still reflects the accountability and transparency of the agency's performance.
Co-Authors Afrizal Tjoetra Afyudi, Bobby Aksa, Putriana Amin Amin Andi Ardhilla Wahyudi Andi Basru Wawo Andi Husniati Andi Murlina Tasse Andini, Sarah Andriani, Opi Angga, La Anto, La Ode Arba Suaib, Dwi Febrian Arifuddin Arifuddin Awal, Taufan Sufatriansa Balaka, Muh. Yani Chulhair, Mifta Dalli, Nasrullah Darmawati, Tuti Desy Nofriati Dian Agustina Farida Nuraeni Fitrinaingsih, Fitrinaingsih Freddy Haryanto Fuji Astuty Auza Hadisantoso, Erwin Hasbuddin, Hasbuddin Husin Husin, Husin Ice, Ice Ika Mardiana Salam Isalman, Isalman Ishak Awaluddin Joni Iskandar Kalsum, Auliah Lestari, Kurnia Cahya Lestari, Whidy Bintang Lisna Lisna, Lisna Lulu Afrida Mas'ud, Arifuddin Moh. Shofi Nur Utami, Moh. Shofi Nur Muh. Ilyas Muharam Budi Laksono, Muharam Budi Mulyati Akib, Mulyati Muntu Abdullah Muntu Abdullah, Muntu Muslimin, Mualim Musram Abadi Nagu, Nadhirah Nawy, Eliza Agustriani Nermina, Nermina Nitri Mirosea Nur Santy Asminaya Nurdin, Emillia Nurul Miranda Ansar Nurwijayanti Pratiwi, Arby’in Purnaman, Si Made Ngurah Putera, Asrip Puteri, Ni Made Aditya Ariani Putra, Agus Kurniawan Putri Rahmadani Putry, St. Syadiah Rahmiana, Fitra Ramani, Ramani Rostin Rostin, Rostin Sarita, Kiki Fatimah Sinarwaty Sunarjo Sri Widowati Syntia Ratna Dewi TAKDIR SAILI Tjiptohadi Sawarjuwono Wahyuni, Delia Wahyuni, Diny Waode Alnur Mulia Wawo, Andi Basru Yamin Yaddi Yusifa, Anggun