Articles
<![CDATA[Environmental Accounting and Corporate Social Responsibility in Realizing the Sustainable Development Goals ]]>
<![CDATA[Siti Kustinah]]>
<![CDATA[ Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i1.3667
<![CDATA[A descriptive examination of the use of national environmental accounting in Indonesia and its relationship to the corporate social responsibility process, which helps to the fulfillment of sustainable development objectives, is the purpose of this article. To develop the research, we employ descriptive-level research. The type of literature research between the main results of this work is an overview with regulations related to environmental protection and components of the Indonesian Institute of Accountants Financial Accounting System, as well as progress in the categorization and approval of indicators related to environmental protection in each of the sustainable development goals. It is concluded that the implementation and enforcement of indicators for sustainable development goals has required significant effort on the part of the specific institutions in each country; for statistical information on environmental aspects, to put into effect the best decisions made by the government and its agencies, and to implement the best decisions made by the government and its agencies.]]>
<![CDATA[The Effect of Working Capital Turnover, Debt to Asset Ratio and Times Interest Earned on Profitability ]]>
<![CDATA[Rifa andinie]]>;
<![CDATA[Siti Kustinah]]>
<![CDATA[ Accounting and Finance Studies Vol. 3 No. 4 (2023): Issue: October ]]>
Publisher : <![CDATA[Profesional Muda Cendekia Publishing ]]>
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DOI: 10.47153/afs34.7502023
<![CDATA[The purpose of this research is to identify and analyze the influence of variables on each property and real estate company listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The indicators used in this study are Working Capital Turnover (WCTO), Debt to Asset Ratio (DAR), Times Interest Earned (TIE) and Profitability (ROA). The population in this study were 80 companies and 44 companies as a sample with a total of 220 observations. This research uses purposive sampling method with five observation periods. This research uses descriptive quantitative method and associative method then multiple linear data analysis using SPSS 25 application assistance, this research uses independent variables, namely working capital turnover (WCTO), debt to assets ratio (DAR) and times interest earned (TIE) and the dependent variable is profitability (ROA). Based on data processing the results of this study show that partially working capital turnover (WCTO) has no significant effect on profitability, Debt to Asset Ratio (DAR) has no significant effect on profitability, times interest earned (TIE) has a positive and significant effect on profitability, Overall Simultaneous variables Working Capital Turnover (WCTO), Debt to Asset Ratio (DAR) and Times Interest Earned (TIE) have a significant effect on profitability (ROA).]]>
<![CDATA[Influence of intellectual capital and managerial ownership on sustainability finance the influence of intellectual capital and managerial ownership on sustainability finance ]]>
<![CDATA[Siti Kustinah]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v4i7.1280
<![CDATA[Intellectual capital(IC) or intellectual capital can be said to be the most important resource and or asset in a company where it contains ideas and knowledge which are important elements. Intellectual capital reporting provides companies to integrate reporting and Firm Sustainability Finance in measuring performance. Researchers are interested in conducting research with the aim of examining the effect of intellectual capital and managerial ownership on the sustainability of finance. The research was conducted on LQ45 companies listed on the IDX in 2018-2020. The results of this study reveal that intellectual capital and managerial ownership have a significant effect on the sustainability of finance simultaneously. Partially, intellectual capital has a significant effect on the sustainability of finance, and managerial ownership have no significant effect on the sustainability of finance. This is because the management's share ownership in the LQ45 company is still in the small category so that the management does not benefit from the earnings of the shares they manage.]]>
<![CDATA[Pengaruh Corporate Social Responsibility (CSR) terhadap Sustainability Financial Pada Perbankan (Studi Kasus Pada Bank Yang Terdaftar Di BEI 2020-2024) ]]>
<![CDATA[Adelia, Mutiara Shafa]]>;
<![CDATA[Siti Kustinah]]>
<![CDATA[ Jurnal Ekonomi Manajemen Sistem Informasi Vol. 7 No. 1 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (September-Oktober 2025) ]]>
Publisher : <![CDATA[Dinasti Review ]]>
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DOI: 10.38035/jemsi.v7i1.6352
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Social Responsibility (CSR) terhadap Sustainability financial pada sektor perbankan, dengan studi kasus pada bank- bank yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. CSR diukur melalui indikator pengungkapan tanggung jawab sosial perusahaan CSR berpedoman pada Global Reporting Initiative (GRI), sedangkan Sustainability financial menggunakan indikator rasio Return on Assets (ROA). Sampel dalam penelitian ini adalah Bank yang terdaftar di BEI sebanyak 7 perbankan. Penentuan sampel diambil menggunakan teknik purposive sampling yaitu sampel yang diambil berdasarkan kriteria yang ditentukan. Metode yang digunakan kuantitatif dengan pendekatan regresi linier digunakan untuk menguji hubungan antara CSR dan ROA. Hasil penelitian menunjukkan bahwa CSR berpengaruh positif dan signifikan terhadap Sustainability financial, hal ini dapat terlihat dari nilai dengan nilai koefisien regresi sebesar 0,045. Oleh karena itu, ini dapat mengindikasikan bahwa semakin tinggi komitmen perusahaan terhadap tanggung jawab sosial, semakin baik pula kinerja keuangannya secara berkelanjutan. Temuan ini memperkuat pandangan bahwa praktik CSR bukan hanya sebagai kewajiban moral, tetapi juga sebagai strategi bisnis yang berdampak positif terhadap stabilitas dan pertumbuhan keuangan bank dalam jangka panjang.]]>
<![CDATA[Pengaruh profitabilitas, diversifikasi aset, pendapatan, dan pendanaan terhadap stabilitas bank ]]>
<![CDATA[Adelia Nidyanti]]>;
<![CDATA[Siti Kustinah]]>
<![CDATA[ Jurnal Proaksi Vol. 11 No. 2 (2024): April - Juni ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jpk.v11i2.5591
<![CDATA[Sistem perbankan memegang peran sentral dalam menjaga stabilitas ekonomi sebuah negara. Pada tahun 2008 sampai 2009 terjadi krisis keuangan yang mengajarkan pentingnya diversifikasi bank demi menjaga stabilitas bank. Penelitian ini bertujuan melihat hubungan antara profitabilitas, diversifikasi pendapatan, aset, pendanaan, terhadap stabilitas bank konvensional dan bank syariah dengan menggunakan variabel moderasi tata kelola. Penelitian ini menggunakan analisis regresi data panel efek tetap pada 54 bank yang terdiri dari 29 bank konvensional dan 25 bank syariah di wilayah Asia dari tahun 2012-2019. Penelitian sebelumnya menggunakan sampel bank di wilayah Timur Tengah dan Afrika Utara (MENA) dan membahas hubungan diversifikasi secara terpisah antara diversifikasi aset, pendapatan, dan dana terhadap stabilitas bank konvensional. Penelitian ini berusaha melihat secara keseluruhan hubungan tersebut dari perspektif bank konvensional dan bank syariah dengan menggunakan sampel bank di wilayah Asia. Penelitian ini memberikan wawasan tentang peran diversifikasi pada stabilitas bank untuk meningkatkan keberlanjutan dan ketahanan industri perbankan di wilayah Asia.]]>
<![CDATA[Pengaruh Corporate Social Responsibility (CSR) terhadap Sustainability Financial Pada Perbankan (Studi Kasus Pada Bank Yang Terdaftar Di BEI 2020-2024) ]]>
<![CDATA[Adelia, Mutiara Shafa]]>;
<![CDATA[Siti Kustinah]]>
<![CDATA[ Jurnal Ekonomi Manajemen Sistem Informasi Vol. 7 No. 1 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (September-Oktober 2025) ]]>
Publisher : <![CDATA[Dinasti Review ]]>
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DOI: 10.38035/jemsi.v7i1.6352
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Social Responsibility (CSR) terhadap Sustainability financial pada sektor perbankan, dengan studi kasus pada bank- bank yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. CSR diukur melalui indikator pengungkapan tanggung jawab sosial perusahaan CSR berpedoman pada Global Reporting Initiative (GRI), sedangkan Sustainability financial menggunakan indikator rasio Return on Assets (ROA). Sampel dalam penelitian ini adalah Bank yang terdaftar di BEI sebanyak 7 perbankan. Penentuan sampel diambil menggunakan teknik purposive sampling yaitu sampel yang diambil berdasarkan kriteria yang ditentukan. Metode yang digunakan kuantitatif dengan pendekatan regresi linier digunakan untuk menguji hubungan antara CSR dan ROA. Hasil penelitian menunjukkan bahwa CSR berpengaruh positif dan signifikan terhadap Sustainability financial, hal ini dapat terlihat dari nilai dengan nilai koefisien regresi sebesar 0,045. Oleh karena itu, ini dapat mengindikasikan bahwa semakin tinggi komitmen perusahaan terhadap tanggung jawab sosial, semakin baik pula kinerja keuangannya secara berkelanjutan. Temuan ini memperkuat pandangan bahwa praktik CSR bukan hanya sebagai kewajiban moral, tetapi juga sebagai strategi bisnis yang berdampak positif terhadap stabilitas dan pertumbuhan keuangan bank dalam jangka panjang.]]>
<![CDATA[Analysis of Government Accounting Treatment in Land and Building Tax Revenue to the Bandung City Government ]]>
<![CDATA[Prayoga, Romi Pudji]]>;
<![CDATA[Siti Kustinah]]>
<![CDATA[ Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management ]]>
Publisher : <![CDATA[Universitas KH. Abdul Chalim Mojokerto ]]>
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DOI: 10.31538/mjifm.v6i1.786
<![CDATA[This study aims to analyze the accounting treatment of Rural and Urban Land and Building Tax (PBB-P2) revenue and the effectiveness of realizing its revenue as part of Regional Original Revenue (PAD) in the Bandung City Government. The research uses a qualitative descriptive approach with data collection techniques through documentation studies and interviews at the Bandung City Regional Revenue Agency (Bapenda). The data analyzed included the target and realization of PBB-P2 revenues for the 2021–2024 period, the accounting recording system, and the mechanism for collecting and paying taxes. The results of the study show that the realization of PBB-P2 revenues has not consistently reached the set target, even though in some years it has been in the effective category. In terms of accounting, the treatment of PBB-P2 revenues has been carried out in accordance with accrual-based Government Accounting Standards (SAP), with recording carried out after cash is received in the Regional General Cash Account (RKUD) through the integrated systems of SIMPBB and SIPKD. In general, the management of PBB-P2 in the city of Bandung has shown efforts towards transparent and accountable regional financial governance, but it still requires strengthening the collection strategy and optimizing the system in a sustainable manner]]>
<![CDATA[The Effect of Green Accounting, Carbon Emission Disclosure, and Green Innovation on Financial Sustainability ]]>
<![CDATA[Lisa Veronika]]>;
<![CDATA[Siti Kustinah]]>
<![CDATA[ Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi ]]>
Publisher : <![CDATA[LP2M IAIN Palopo ]]>
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DOI: 10.24256/kharaj.v8i2.9644
<![CDATA[This study examines the influence of green accounting, carbon emission disclosure, and green innovation on financial sustainability in 11 energy-sector companies listed on the Indonesia Stock Exchange during 2020–2024. Using quantitative methods and panel regression analysis, the results show that green accounting and carbon emission disclosure have no significant effect on financial sustainability, while green innovation has a significant positive effect. These findings indicate that environmental costs and disclosure practices have not yet contributed directly to financial outcomes, whereas innovation plays a more strategic role in enhancing long-term financial sustainability. This research provides empirical insights for companies and stakeholders regarding the importance of strengthening environmental innovation to support sustainable financial performance.]]>
<![CDATA[The Effect Of Board Diversity And Green Intellectual Capital On Financial Sustainability With Csr As A Moderating Variable (Empirical Study On Energy Companies For The Period 2020-2024) ]]>
<![CDATA[lestari, ayu]]>;
<![CDATA[Siti Kustinah]]>
<![CDATA[ Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi ]]>
Publisher : <![CDATA[LP2M IAIN Palopo ]]>
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DOI: 10.24256/kharaj.v8i2.9405
<![CDATA[With corporate social responsibility (CSR) acting as a moderating variable, this study attempts to examine the impact of board diversity and green intellectual capital on financial sustainability. The growing need for sustainability and good corporate governance, especially in businesses in the energy industry, is what spurred this study. Using secondary data from the annual reports and sustainability reports of energy sector businesses listed on the Indonesia Stock Exchange between 2020 - 2024, the study takes a quantitative approach. Gender, age, and educational background variety are used to gauge board diversity. Moderated Regression Analysis (MRA) is used to investigate the moderating function of CSR, whereas multiple regression analysis is used to look at the direct effects among factors. The findings suggest that financial sustainability is influenced by board diversity and green intellectual capital. Additionally, CSR improves the connection between financial sustainability and green intellectual capital, but its moderating influence on board diversity yields contradictory findings. It is anticipated that this research will offer theoretical insights and useful recommendations for developing businesses long-term financial sustainability plans.]]>
