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<![CDATA[The Disclosure Obligation of Sustainability Reports In The Banking Sector In Indonesia: A Descriptive Analysis ]]>
<![CDATA[Rudy Hartanto]]>;
<![CDATA[Irena Paramita Pramono]]>;
<![CDATA[Riyang Mardini]]>;
<![CDATA[Dwi Rahayu]]>
<![CDATA[ Syntax Literate Jurnal Ilmiah Indonesia ]]>
Publisher : <![CDATA[Syntax Corporation ]]>
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DOI: 10.36418/syntax-literate.v7i9.3949
<![CDATA[Sustainability reporting is a tool for communicating the company's environmental and social reports. This study was conducted to examine how far the sustainability reports are disclosed by banks in Indonesia. Banking sustainability reports in Indonesia have been required by banking regulations since 2019. The analysis is carried out by looking at the development of banking sustainability reports and also conducting different tests before and after the implementation of mandatory sustainability reporting in banking sector. The results show that banks in Indonesia have started making sustainability reports since 2009. Total banks that disclosed sustainability reports experienced a significant increase in 2019 (22.61%) and decreased in 2020 (14.78%). The results also show that there is no difference in banking disclosures on sustainability reports between before and after obligations, that is 2 years before disclosure obligations (2017-2018) and 2 years after disclosure (2019-2020).]]>
<![CDATA[Pengaruh Kualitas Laba terhadap Nilai Perusahaan Perbankan Syariah di Jakarta Islamic Index ]]>
<![CDATA[Maudi Sandia Ningsih]]>;
<![CDATA[Kania Nurcholisah]]>;
<![CDATA[Irena Paramita Pramono]]>
<![CDATA[ Jurnal Riset Akuntansi Volume 3, No. 1, Juli 2023, Jurnal Riset Akuntansi (JRA) ]]>
Publisher : <![CDATA[UPT Publikasi Ilmiah Unisba ]]>
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DOI: 10.29313/jra.v3i1.1769
<![CDATA[Abstract. Profit is usually used as a basis for investment decisions. Decision making by investors and potential investors in a company is influenced by the company's financial quality. The aim of this study is to examine and provide evidence for the relationship between firm value and earnings quality. Several examples of companies are used in the data collection process in this study. The sharia banking companies in this study have been registered in the Jakarta Islamic Index for the 2019–2021 period, which is used to evaluate hypotheses. Purposive sampling technique was carried out to 14 sample companies. The results showed significant results where the value of the company was greatly influenced by the quality of the company's earnings, a tax of 58.1% where in this study other variables also affected the rest, which was around 41.9%. This research provides the fact that there is continuity between the increase in the quality of company earnings and the value of the company. Keywords : profit quality, company value, discretionary accrual Abstrak. Dasar keputusan investasi dapat dipengaruhi oleh laba. Pengambilan keputusan oleh investor pada perusahaan dipengaruhi oleh kualitas keuangan perusahaan tersebut. Penelitian ini bertujuan mengkaji serta menawarkan bukti empiris hubungan antara nilai perusahaan dan kualitas laba dari perusahaan tersebut. Beberapa sampel perusahaan digunakan dalam proses pengambilan data dalam penelitian ini. Perusahan perbankan syariah yang dipakai sebagai sampel di dalam kegiatan penelitian ini telah teregistrasi Jakarta Islamic Index periode 2019–2021, yang digunakan untuk mengevaluasi hipotesis. Teknik purposive sampling dilakukan kepada sebanyak 14 perusahaan sampel. Hasil penelitian menunjukkan hasil signifikan dimana nilai perusahan sangat dipengaruhi oleh kualitas laba perusahaan tersebut, yakni sebesar 58,1% dimana dalam penelitian ini variabel lain pun mempengaruhi sisanya yaitu berkisar 41,9%. Penelitian ini memberikan kenyataan bahwasanya kenaikan pada laba perusahaan juga diikuti dengan kenaikan nilai perusahaan tersebut.]]>
<![CDATA[Pengaruh Nilai Penerbitan Obligasi Syariah (Sukuk) terhadap Kinerja Keuangan: Pada Perusahaan yang Menerbitkan Obligasi Syariah (Sukuk) di Bursa Efek Indonesia Tahun 2020-2022 ]]>
<![CDATA[Zahra Aprillia Damayanti]]>;
<![CDATA[Kania Nurcholisah]]>;
<![CDATA[Irena Paramita Pramono]]>
<![CDATA[ Bandung Conference Series: Accountancy Vol. 3 No. 2 (2023): Bandung Conference Series: Accountancy ]]>
Publisher : <![CDATA[UNISBA Press ]]>
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DOI: 10.29313/bcsa.v3i2.7701
<![CDATA[Abstract. In early 2020 Indonesia was affected by the co-19 pandemic which made the economy sluggish which had an impact on financial performance, because business actors experienced a decrease in revenue, resulting in a decrease in company productivity. This study aims to determine how the effect of Sukuk Issuance Value on Financial Performance in companies on the Indonesia Stock Exchange. The research method used is descriptive and verification with a quantitative approach with secondary data. Data collection techniques using documentation, the population in this study annual financial statements for the period 2020-2022. In using samples using purposive sampling method with a total data of 45 samples, namely companies that issue Islamic bonds (sukuk) with the help of SPSS 23 software. The results of this study indicate that the value of Islamic bond issuance (sukuk) has no effect on financial performance. Abstrak. Pada awal tahun 2020 Indonesia terkena dampak pandemi covid-19 ini menjadikan gerak ekonomi menjadi lesu yang berimbas pada kinerja keuangan, karena para pelaku usaha mengalami penurunan pendapatan, sehingga terjadi penurunan pada produktivitas perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh Nilai Penerbitan Sukuk terhadap Kinerja Keuangan pada perusahaan di Bursa Efek Indonesia. Metode penelitian yang digunakan adalah deskriptif dan verifikatif dengan pendekatan kuantitatif dengan data sekunder. Teknik pengumpulan data menggunakan dokumentasi, populasi dalam penelitian ini laporan keuangan tahunan periode 2020-2022. Dalam penggunaan sampel menggunakan metode purposesive sampling dengan jumlah data sebanyak 45 sampel yaitu perusahaan yang menerbitkan obligasi syariah (sukuk) dengan bantuan software SPSS 23. Hasil penelitian ini menunjukkan bahwa nilai penerbitan obligasi syariah (sukuk) tidak berpengaruh terhadap kinerja keuangan.]]>
<![CDATA[How Does Intellectual Capital Affect Micro, Small, and Medium Business Resilience During the Covid-19 Pandemic? ]]>
<![CDATA[Irena Paramita Pramono]]>;
<![CDATA[Nunung Nurhayati]]>;
<![CDATA[Roziyana binti Jafri]]>;
<![CDATA[Laila Sugiarta]]>
<![CDATA[ International Journal of Entrepreneurship and Sustainability Studies Vol. 3 No. 1 (2023): July 2023 ]]>
Publisher : <![CDATA[Research Synergy Foundation ]]>
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DOI: 10.31098/ijeass.v3i1.1335
<![CDATA[Many previous studies examined the relationship between Intellectual Capital (IC) and a firm’s performance, whereas most of the time, IC has been shown to affect a firm’s performance positively. However, two years during the COVID-19 pandemic differs from the ordinary years. There was a massive change in people's economic activities. Restrictions on people's movement and mobility are needed to prevent the spread of the COVID-19 outbreak. Apart from causing crises in the health sector, this pandemic also causes concerns in the social and economic sectors, including MSMEs. Therefore, this research was conducted to understand the effect of IC, including Human Capital (HC), Structural Capital (SC), and Relational Capital (RC), on MSME resilience during the pandemic period. This information is essential to formulate the best support for MSMEs in the IC context. This research is quantitative research using Ordinary Least Square (OLS). Data were collected by distributing questionnaires to 174 MSMEs in Bandung using the random sampling technique. The type of data used is cross-section data. This study found that HC and RC positively affect MSME resiliency during the pandemic, meanwhile, SC does not. This study suggests that the most appropriate form of support for MSMEs in times of crisis is to provide education and knowledge sharing which can expand the skills and knowledge of MSME businesspeople. And in addition, it is also important to support MSMEs in developing their relationships with various parties to maintain their business during the pandemic.]]>
<![CDATA[Pengaruh Implementasi Intellectual Capital terhadap Keberlanjutan Usaha di Masa Pandemi ]]>
<![CDATA[Endang Syafitri]]>;
<![CDATA[Irena Paramita Pramono]]>
<![CDATA[ Jurnal Riset Akuntansi Volume 2, No. 2, Desember 2022, Jurnal Riset Akuntansi (JRA) ]]>
Publisher : <![CDATA[UPT Publikasi Ilmiah Unisba ]]>
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DOI: 10.29313/jra.v2i2.1265
<![CDATA[Abstract. The number of MSMEs that are on the verge of bankruptcy is a phenomenon that underlies this research. The implementation of intellectual capital is an important factor that is expected to increase business sustainability. For this reason, this study aims to examine the effect of intellectual capital on sustainability during the pandemic and determine the implementation of intellectual capital and the sustainability of MSME businesses during the pandemic. This study uses descriptive verification research methods and quantitative approaches conducted in the city of Bandung with primary data. Data were collected through questionnaires and the determination of respondents was based on non-probability sampling and purposive sampling. Based on the established criteria, questionnaires were given to parties who play a role in business operational management and parties who served as MSME business owners in the city of Bandung. The proposed hypothesis was tested using simple linear regression. The results of the study indicate that intellectual capital has an effect on business sustainability and the implementation of intellectual capital and MSMEs in Bandung City during the pandemic is said to be very good and the business sustainability of MSMEs is categorized as good. This study provides recommendations to MSMEs in Bandung City to pay more attention to better intellectual capital and increase greater influence. Abstrak. Banyaknya UMKM yang diambang kebangkrutan merupakan fenomena yang mendari penelitian ini. Adanya implementasi intellectual capital merupakan faktor penting yang diharapkan dapat meningkatkan terjadinya keberlanjutan usaha. Untuk itu, penelitian ini bertujuan untuk menguji pengaruh intellectual capital terhadap keberlanjutan pada masa pandemi dan mengetahui implementasi intellectual capital serta keberlanjutan usaha UMKM pada masa pandemi. Penelitian ini menggunakan metode penelitian verifikatif deskriptif dan pendekatan kuantitatif yang dilakukan di Kota Bandung dengan data primer. Data yang dikumpulkan melalui penyebaran kuesioner dan penentuan responden didasarkan pada non-probability sampling dan purposive sampling. Berdasarkan kriteria yang ditetapkan, kuesioner diberikan kepada pihak-pihak yang berperan dalam manajemen operasional usaha dan pihak-pihak yang menjabat sebagai pemilik usaha UMKM di Kota Bandung. Hipotesis yang diajukan, diuji menggunakan regresi linear sederhana. Hasil penelitian menunjukkan bahwa intellectual capital berpengaruh terhadap keberlanjutan usaha dan implementasi intellectual capital serta UMKM di Kota Bandung pada masa pandemi dikatakan sangat baik serta keberlanjutan usaha UMKM dikategorikan baik. Penelitian ini memberikan rekomendasi kepada UMKM di Kota Bandung untuk lebih memperhatikan intellectual capital yang lebih baik serta meningkatkan pengaruh yang lebih besar.]]>
<![CDATA[Pengaruh Tingkat Pendidikan, Ukuran Usaha dan Sosialisasi SAK EMKM terhadap Penyusunan Laporan Keuangan ]]>
<![CDATA[Salma Afifah]]>;
<![CDATA[Kania Nurcholisah]]>;
<![CDATA[Irena Paramita Pramono]]>
<![CDATA[ Jurnal Riset Akuntansi Volume 3, No. 2, Desember 2023, Jurnal Riset Akuntansi (JRA) ]]>
Publisher : <![CDATA[UPT Publikasi Ilmiah Unisba ]]>
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DOI: 10.29313/jra.v3i2.2800
<![CDATA[Abstract. Micro, Small and Medium Enterprises (UMKM) have a significant role in the development and growth of the economy in Indonesia. However, the increase in the number of MSMEs is inseparable from obstacles. One of the obstacles is that there are still many MSMEs that have not prepared financial reports in accordance with applicable standards. This study aims to determine the effect of education level, business size and socialization of SAK EMKM on the preparation of financial reports based on SAK EMKM. The research method used in this study is a verification method with a quantitative approach. The data source used in this study is primary data obtained from questionnaires distributed via the Google form. The sampling technique in this study is the Purposive Sampling Technique. The results of this study state that the level of education, business size and socialization of SAK EMKM have an influence on the preparation of financial reports. Abstrak. Usaha Mikro, Kecil dan Menengah (UMKM) memiliki peranan yang cukup besar dalam perkembangan dan pertumbuhan perekonomian di Indonesia. Namun, dengan meningkatknya jumlah UMKM tidak terlepas dari kendala. Salah satu kendalanya yaitu masih banyaknya UMKM yang belum melakukan penyusunan laporan keuangan sesuai dengan standar yang berlaku. Penelitian ini bertujuan untuk mengetahui pengaruh dari tingkat pendidikan, ukuran usaha dan sosialisasi SAK EMKM terhadap penyusunan laporan keuangan berdasarkan SAK EMKM. Metode penelitian yang digunakan dalam penelitian ini yaitu metode verifikatif dengan pendekatan kuantitatif. Sumber data yang digunakan dalam penelitian ini merupakan data primer yang diperoleh dari kuesioner yang disebarkan melalui google form. Adapun Teknik pengambilan sampel pada penelitian ini yaitu Teknik Purposive Sampling. Hasil penelitian ini menyatakan bahwa tingkat Pendidikan, ukuran usaha dan sosialisasi SAK EMKM memiliki pengaruh terhadap penyusunan laporan keuangan.]]>
<![CDATA[Pengaruh Financial Distress terhadap Integritas Laporan Keuangan pada Perusahaan Pertambangan Sub Sektor Batubara yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021 ]]>
<![CDATA[Nafila Azzahra]]>;
<![CDATA[Sri Fadilah]]>;
<![CDATA[Irena Paramita Pramono]]>
<![CDATA[ Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy ]]>
Publisher : <![CDATA[UNISBA Press ]]>
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DOI: 10.29313/bcsa.v4i1.11637
<![CDATA[Abstract. This study aims to determine the effect of financial distress on the integrity of financial statements in coal sub-sector mining companies listed on the Indonesia Stock Exchange in 2017-2021. The objects in this study are financial distress and integrity of financial statements, while the subjects in this study are coal sub-sector mining companies listed on the Indonesia Stock Exchange in 2017-2021. The method used in this research is correlational research with a quantitative approach. The population in this study were coal mining companies listed on the Indonesia Stock Exchange in 2017-2021, totaling 40 companies. While the sampling technique used in this study was non-probability sampling with purposive sampling method, so that the number of samples in this study amounted to 8 companies. The data analysis used in this study is multiple linear regression analysis at a significance level of 5%. The program used in analyzing data uses Eviews 12 software. Based on the research results on partial hypothesis testing or t test, it explains that financial distress affects the integrity of financial statements. The effect related to the coefficient of determination test shows that the magnitude of the influence of financial distress in contributing to the integrity of financial statements is 23.28%. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh financial distress terhadap integritas laporan keuangan pada perusahaan pertambangan sub sektor batubara yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Objek dalam penelitian ini adalah financial distress dan integritas laporan keuangan, sedangkan subjek dalam penelitian ini adalah perusahaan pertambangan sub sektor batubara yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Metode yang digunakan dalam penelitian ini adalah penelitian korelasional dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah perusahaan pertambangan batubara yang terdaftar di Bursa Efek Indonesia tahun 2017-2021 yang berjumlah 40 perusahaan. Sedangkan teknik penentuan sampel yang digunakan dalam penelitian ini adalah non probability sampling dengan metode purposive sampling, sehingga jumlah sampel dalam penelitian ini berjumlah 8 perusahaan. Analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda pada taraf signifikansi sebesar 5%. Program yang digunakan dalam menganalisis data menggunakan software Eviews 12. Berdasarkan hasil penelitian pada uji hipotesis secara parsial atau uji t menjelaskan bahwa financial distress berpengaruh terhadap integritas laporan keuangan. Adapun pengaruh terkait dengan uji koefisien determinasi menunjukkan bahwa besarnya pengaruh financial distress dalam memberikan kontribusi pengaruh terhadap integritas laporan keuangan sebesar 23,28%.]]>
<![CDATA[Pengaruh Pembiayaan Mudharabah dan Pembiayaan Musyarakah terhadap Non Performing Financing pada Bank Syariah Periode 2015-2022 ]]>
<![CDATA[Nabila Qolbi Nur Insani]]>;
<![CDATA[Kania Nurchoisah]]>;
<![CDATA[Irena Paramita Pramono]]>
<![CDATA[ Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy ]]>
Publisher : <![CDATA[UNISBA Press ]]>
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DOI: 10.29313/bcsa.v4i1.12282
<![CDATA[Abstract. Financing channeled by Islamic Banks is very likely to contain risks in it, one of which is problematic financing which has a high risk if the money borrowed is not returned. Financing risk can be seen from the level of Non Performing Financing (NPF) which consists of substandard, doubtful and non-performing financing with total financing disbursed as a whole. Profit sharing financing is perceived by Islamic Bank management as high risk financing. This study aims to examine the effect of Mudharabah Financing and Musyarakah Financing on Non Performing Financing. In this research the method used is descriptive method with quantitative approach. The sampling technique used purposive sampling so that the sample obtained in this study was 6 Islamic Commercial Banks registered with the Financial Services Authority (OJK) for the period 2015-2022, so that 48 observations were obtained. The data collection technique used in this study is using financial reports. Based on the results of the F test, it shows that Mudharabah Financing and Musyarakah Financing have an effect on Non Performing Financing at Islamic Commercial Banks registered with the OJK for the 2015-2022 period. Based on the results of the t test, it shows that Mudharabah Financing has an effect on Non-Performing Financing and Musyarakah Financing has an effect on Non-Performing Financing at Islamic Commercial Banks registered with the OJK for the 2015-2022 period. Abstrak. Pembiayaan yang disalurkan oleh Bank Syariah sangat mungkin mengandung resiko di dalamnya, salah satunya pembiayaan bermasalah yang memiliki resiko tinggi jika uang yang dipinjam tidak kembali. Resiko pembiayaan dapat dilihat dari tingkat Non Performing Financing (NPF) yang terdiri dari pembiayaan kurang lancar, diragukan dan macet dengan total pembiayaan yang disalurkan secara kesuluruhan. Pembiayaan bagi hasil dipersepsikan oleh manajemen Bank Syariah sebagai pembiayaan high risk. Penelitian ini bertujuan untuk menguji pengaruh Pembiayaan Mudharabah dan Pembiayaan Musyarakah terhadap Non Performing Financing. Dalam penelitian ini metode yang digunakan adalah metode deskriptif dengan pendekatan kuantitatif. Teknik pengambilan sampel menggunakan purposive sampling sehingga sampel yang didapat dalam penelitian ini adalah 6 Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2015-2022, sehingga diperoleh pengamatan sejumlah 48. Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu menggunakan laporan keuangan. Berdasarkan hasil uji F, menunjukkan bahwa Pembiayaan Mudharabah dan Pembiayaan Musyarakah berpengaruh terhadap Non Performing Financing pada Bank Umum Syariah yang terdaftar di OJK periode 2015-2022. Berdasarkan hasil uji t, menunjukkan bahwa Pembiayaan Mudharabah berpengaruh terhadap Non Performing Financing dan Pembiayaan Musyarakah berpengaruh terhadap Non Performing Financing pada Bank Umum Syariah yang terdaftar di OJK periode 2015-2022.]]>
<![CDATA[Pengaruh Sustainability Reporting dan ROA terhadap Nilai Perusahaan Sektor Perbankan ]]>
<![CDATA[Moch Sultan Hasanudin]]>;
<![CDATA[Nurhayati]]>;
<![CDATA[Irena Paramita Pramono]]>
<![CDATA[ Jurnal Riset Akuntansi Volume 4, No. 2, Desember 2024, Jurnal Riset Akuntansi (JRA) ]]>
Publisher : <![CDATA[UPT Publikasi Ilmiah Unisba ]]>
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DOI: 10.29313/jra.v4i2.5150
<![CDATA[Abstract. The declining stock prices in the banking sector can negatively impact a company's value. Companies need to manage assets effectively and report non-financial performance through sustainability reports to demonstrate their social, economic, and environmental contributions. This study aims to analyze the effect of sustainability reporting and Return on Assets (ROA) on the value of banking sector companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023. The research employs a verificative method with a quantitative approach, using panel data regression analysis via Eviews software. The sample consists of 16 companies or 80 observations. The results show that sustainability reporting has no effect, while ROA has a positive and significant effect on company value. Abstrak. Harga saham yang menurun pada perusahaan sektor perbankan dapat berdampak buruk pada nilai perusahaan. Perusahaan perlu mengelola aset secara efektif dan melaporkan kinerja non-keuangan melalui sustainability report untuk menunjukkan kontribusi sosial, ekonomi, dan lingkungan. Penelitian ini bertujuan menganalisis pengaruh sustainability reporting dan Return on Assets (ROA) terhadap nilai perusahaan sektor perbankan yang terdaftar di BEI selama 2019-2023. Metode yang digunakan adalah verifikatif dengan pendekatan kuantitatif, menggunakan analisis regresi data panel melalui software Eviews. Sampel berjumlah 16 perusahaan atau 80 pengamatan. Hasil menunjukkan sustainability reporting tidak berpengaruh, sementara ROA berpengaruh positif signifikan terhadap nilai perusahaan.]]>
<![CDATA[OWNER DEMOGRAPHICS INFLUENCE KNOWLEDGE OF SELLING PRICE DETERMINATION ]]>
<![CDATA[Halimatusadiah, Elly]]>;
<![CDATA[Rosdiana, Yuni]]>;
<![CDATA[Mardini, Riyang]]>;
<![CDATA[Pramono, Irena Paramita]]>
<![CDATA[ Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024 ]]>
Publisher : <![CDATA[UPT Publikasi Ilmiah UNISBA ]]>
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DOI: 10.29313/kajian_akuntansi.v25i2.5437
<![CDATA[Micro, Small and Medium Enterprises (MSMEs) have an important role in the Indonesian economy, especially in West Java Province. However, the main challenge faced by MSMEs is a lack of knowledge about accounting and cost management, including calculating the Cost of Goods Production and overhead costs, which influence the determination of product selling prices. This research aims to analyze the influence of MSME Owner Demographics on knowledge of selling price determination. The research methodology uses a verification method with a quantitative approach. The research population was all MSME owners in West Java Province, with samples taken using a purposive sampling technique. Primary data was obtained through a closed questionnaire with a Likert scale, which included questions about owner demographics, knowledge of COGS, overhead costs, and determining product selling prices. Data analysis was carried out using linear regression to test the influence of the independent variable on the dependent variable. Convergent and discriminant validity as well as construct reliability have been tested and show that all indicators and constructs in this model are valid and reliable. The results of the research show that Owner Demographics of MSMEs influence knowledge of selling price determination. Keywords : COGS, Determining Selling Prices, MSMEs, Overhead Costs, Owner Demographics.]]>
