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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ekonomi Manajemen Sistem Informasi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Accounting and Finance Studies Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Siti Kustinah
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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 1 
Environmental Accounting and Corporate Social Responsibility in Realizing the Sustainable Development Goals Siti Kustinah
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 : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3667

Abstract

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.
The Effect of Working Capital Turnover, Debt to Asset Ratio and Times Interest Earned on Profitability Rifa andinie; Siti Kustinah
Accounting and Finance Studies Vol. 3 No. 4 (2023): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs34.7502023

Abstract

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).
Influence of intellectual capital and managerial ownership on sustainability finance the influence of intellectual capital and managerial ownership on sustainability finance Siti Kustinah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.691 KB) | DOI: 10.32670/fairvalue.v4i7.1280

Abstract

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.
Pengaruh Corporate Social Responsibility (CSR) terhadap Sustainability Financial Pada Perbankan (Studi Kasus Pada Bank Yang Terdaftar Di BEI 2020-2024) Adelia, Mutiara Shafa; Siti Kustinah
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 7 No. 1 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (September-Oktober 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v7i1.6352

Abstract

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.
Analisis Pengendalian Internal Pengelolaan Dana Bantuan Sosial Kelompok Usaha Bersama (KUBE) dalam Menunjang Pencapaian Sustainable Development Goals (SDGs): Studi Kasus pada Dinas Sosial Provinsi Jawa Barat Sintya Maghdani Riyanto; Siti Kustinah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.9748

Abstract

This study aims to analyze the internal control in managing social assistance funds of Kelompok Usaha Bersama (KUBE). The research focuses on the effectiveness of control mechanisms, accountability, and transparency in the distribution and utilization of funds. The research method used is descriptive qualitative, with data collected through interviews, observations, and documentation. The results indicate that the implemented internal control still faces several challenges, such as limited supervision, lack of managerial understanding regarding accountability standards, and weak administrative documentation. Nevertheless, improvement efforts have been made through enhanced coordination among administrators and guidance from relevant stakeholders. This study recommends strengthening the monitoring system, providing training for administrators on financial governance, and improving transparency to ensure that the management of KUBE social assistance funds becomes more effective, accountable, and sustainable.
Co-Authors Adelia, Mutiara Shafa Muhammad Anggionaldi Rifa andinie Sintya Maghdani Riyanto