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All Journal International Journal of Electrical and Computer Engineering Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Indonesia Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING JURNAL BISNIS STRATEGI Jurnal Cakrawala Kependidikan Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Gorga : Jurnal Seni Rupa Diponegoro Journal of Accounting Jurnal Keuangan dan Perbankan Medula JDM (Jurnal Dinamika Manajemen) Harmonia: Journal of Research and Education Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Global Review of Islamic Economics and Business The Journal of Educational Development E-Structural Pendas : Jurnah Ilmiah Pendidikan Dasar Eduscience : Jurnal Ilmu Pendidikan CYCLOTRON JURNAL PENDIDIKAN TAMBUSAI Jurnal Basicedu Ta'dibuna: Jurnal Pendidikan Islam Jurnal Medika Malahayati Jurnal Bisnis dan Akuntansi Jurnal Ilmu Manajemen dan Akuntansi Terapan JURNAL EDUCAZIONE : Jurnal Pendidikan, Pembelajaran dan Bimbingan dan konseling Journal of English Language and Pedagogy JURNAL PENELITIAN PERAWAT PROFESIONAL The Indonesian Journal of Accounting Research JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Journal of Telenursing (JOTING) Jurnal Peduli Masyarakat Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam Health Care : Jurnal Kesehatan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Informatics, Information System, Software Engineering and Applications (INISTA) Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Kesehatan: Jurnal Ilmu- Ilmu Keperawatan, Kebidanan, Farmasi dan Analis Kesehatan LOSARI: Jurnal Pengabdian Kepada Masyarakat Prima Abdika: Jurnal Pengabdian Masyarakat Narra J Bulletin of Community Engagement Jurnal Kajian Pembelajaran dan Keilmuan Komunika: Jurnal Dakwah dan Komunikasi Journal Of Human And Education (JAHE) el-Buhuth: Borneo Journal of Islamic Studies Progressive of Cognitive and Ability Proceeding ISETH (International Summit on Science, Technology, and Humanity) Islam Realitas: Journal of Islamic and Social Studies Jurnal Basicedu Journal of Educational and Cultural Studies Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) SATUKATA: Jurnal Sains, Teknik, dan Studi Kemasyarakatan The Journal of Society Medicine (JSOCMED) Journal of English in Academic and Professional Communication TEFLICS BULLET : Jurnal Multidisiplin Ilmu Jurnal Edukasi Cantata Deo: Jurnal Musik dan Seni Cendikia Pendidikan Causa: Jurnal Hukum dan Kewarganegaraan Tashdiq: Jurnal Kajian Agama dan Dakwah TACET Jurnal Pendidikan dan Kajian Seni Umpak : Jurnal Arsitektur dan Lingkungan Binaan Linguapedia Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research Jurnal Pendidikan & Pengajaran Jurnal Terapan Pendidikan Dasar dan Menengah Proceeding Of International Conference On Education, Society And Humanity Dimas Canthing
Imam Ghozali
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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Pelatihan Teknik Vokal Pada Paduan Suara Campuran di SMA Negeri 1 Pontianak Zakarias Aria Widyatama Putra; Dihita Sagala, Mastri; Oscar Olendo, Yudhistira; Ghozali, Imam; Rizky Oktaviari Satriyaningsih, Aline; Cantrik Putri Aditya, Mega
LOSARI: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2023): Desember 2023
Publisher : LOSARI DIGITAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53860/losari.v5i2.155

Abstract

Pondasi paduan suara yang baik juga didukung sepenuhnya oleh teknik vokal dan pengemasan penampilan secara audio maupun visual. Berdasarkan permasalahan tim paduan suara SMA N 1 Pontianak, terdapat beberapa titik lemah tim pada beberapa segmen teknik vokal. Selain itu, balancing vokal dan performance perlu ditingkatkan. Maka daripada itu, tim pelaksana PKM bersama mitra membuat kerjasama berupa pelatihan teknik vokal dengan materi resonansi, artikulasi, frasering, balancing, dan peformance. Metode yang digunakan dalam pelatihan tersebut menggunakan: 1) ceramah dengan penjelasan materi teknik vokal; 2) demonstrasi dengan memberikan contoh aplikatif pada lagu Bagimu Negeri; dan 3) drill dalam pengembangan materi balancing dan performance. Hasil yang didapatkan peserta pelatihan merasa tertarik akan mendalami teknik vokal serta dilakukan langkah implementasi materi di ketugasan paduan suara upacara bendera. Menjadi benang merah dari kegiatan PKM ini adalah menjadi langkah kerjasama yang baik antara pelaksana dan mitra terlebih nantinya diadakan pelatihan dengan materi teknik vokal yang lebih mendalam.
Manajemen Keuangan Syariah Sarana Untuk Meningkatkan Keterampilan Pengelolaan Keuangan Keluarga Pada Ibu-Ibu Desa Blimbing Wuluh RW 2 Kecamatan Siwalan Kabupaten Pekalongan tri atmojo, galih; ghozali, imam; Safitri , Bella; bonita, vina; nur hapsari, yunita; sulaim assalimah, ummu; mustofa, bisri; ahlam rusdhy, tomy; amalia, silvina; fikri hidayat, muhammad
Dimas Canthing : Jurnal Pengabdian Masyarakat 2023: Dimas Canthing
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/jpm.vi.1697

Abstract

Keluarga merupakan kelompok terkecil, terpenting dan sangat mendasar dalam masyarakat dan bernegara. Salah satu permasalahan dalam keluarga yang dapat berujung kepada perceraian adalah masalah keuangan yang tidak dapat dikelola dengan baik. Pengelolaan keuangan dalam keluarga adalah cara mengatur keuangan keluarga dengan sistematis dan cermat melalui tahap perencanaan, implementasi dan evaluasi. Ibu rumah tangga dalam pengelolaan keuangan keluarga haruslah berpikir cerdas, cermat dan tepat dalam penggunaan keuangan agar senantiasa tercipta keluarga yang baik dan mengalami pertumbuhan secara kontiniu.Kegiatan Pengabdian masyarakat ini bertujuan untuk memberikan pengetahuan dan penyegaran tentang penerapan manajemen keuangan syariah dalam kehidupan masyarakat. Pencapaian ini dilakukan melalui pelatihan dengan metode sosialisasi dan diteruskan sesi diskusi. Hasil yang didapat menunjukkan bahwa program pengabdian masyarakat berjalan dengan Lancar. Masyarakat sangat antusias mengikuti rangkaian sosialisasi tersebut. Melalui pelatihan ini diharapkan masyarakat Dukuh Blimbing Lor Desa Blimbing Wuluh dapat memahami pentingnya penerapan manajemen keuangan syari’ah dalam pengelolaan keuangan keluarga. REFERENSI Haryono, Yusuf (2001) Dasar-dasar Akuntansi jilid 1 Edisi 16, Yogyakarta : UPP AMP YKPN Henny Iskandar, Pengantar Aplikasi Komputer, , SE.,M.Kom.,MM, CV Budi Utama Ibnu Teguh Wibuwo (2018) Belajar Formula dan Fungsi Microsoft Excel, Komputer dan Teknologi Ikatan Akuntansi Indonesia. 2010, PSAK 109: Akuntansi Zakat dan Infaq/Sedekah. Triyuwono, Iwan. 2009. Perspektif, Metodologi, dan Teori Akuntansi Syariah. Raja Grafindo. Jakarta. Nurhayati, Sri dan Wasilah. 2014. Akuntansi Syariah di Indonesia. Edisi 3. Salemba Empat. Jakarta. Tutut Dwi Andayani, dkk. 2020. Pengembangan Desain Produk dan Pemasaran Kelompok Usaha Kerajinan Tangan Berbahan Tali Kur di Desa Siwatu. Volume 3 No 1. 2020. Arifiyanto, M., & Kholidah, N. (2021). 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Analysis of zakat empowerment in the era of pandemy COVID-19 towards impossible material and spiritual aspects Mustahik. Jurnal Ilmiah Ekonomi Islam, 7(3), 1653-1662. Kholidah, N., & Salma, A. N. (2019). Filantropi kreatif: Pemberdayaan ekonomi umat berbasis zakat produktif pada program 1000 UMKM LAZISMU Kabupaten Pekalongan. Cakrawala: Jurnal Studi Islam, 14(2), 93-101. Kholidah, N., Hakim, M. R., & Purwanto, E. (2019). Analisis Kinerja Reksadana Saham Syariah Dengan Metode Sharpe, Treynor, Jensen, M², dan TT. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 1(2), 29-40. Lutfiani, A. P., & Hidayah, R. (2022). ESG Performance and Ownership Structure on Cost of Capital and Research & Development Investment. Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi, 21(1), 25-42. Lutfiani, H. (2021). The Moderating Role of Information Technology in The Performance of Baitut Tamwil Muhammadiyah in Central Java Indonesia. 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Tinjauan Hukum Islam Pada Edaran Pemerintah dan MUI Dalam Menyikapi Wabah Covid-19 Setelah Pemberlakuan New Normal. Jurnal Ilmiah Ekonomi Islam, 7(1), 393-402. Saebani, S., Purwanto, T., & Wirawan, B. (2020). Batik Sebagai Media Dakwah pada Asosiasi Aksi Muda Bina Griya Kota Pekalongan. Jurnal Abdimas PHB: Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming, 3(1), 1-8. Suyono, E., Farooque, O. A., & Riswan, R. (2016). Toward a model of traditional retailers and sellers empowerment in improving competitiveness against modern markets in Banyumas region, Indonesia. DLSU Business and Economics Review, 25(2), 147-165. Suyono, E., Rusmana, O., & Riswan, R. (2019, April). Integrated Information System to Revitalize The Cooperatives in Banyumas. In IOP Conference Series: Earth and Environmental Science (Vol. 255, No. 1, p. 012046). IOP Publishing. Suyono, E., Rusmana, O., & Riswan, R. (2019). The revitalization model through the implementation of accounting information system for village unit cooperative in Banyumas region, Indonesia. Media Ekonomi dan Manajemen, 34(1). Suyono, E., Yarram, S. R., & Riswan, R. (2017). Capital structure, corporate performance, and life cycle: Evidence from Indonesia. Corporate Ownership & Control. Suyono, E., & Yi, F. RISWAN.(2013) Determinant Factors Affecting The Auditor Switching: An Indonesian Case. Global Review of Accounting and Finance, 4(2), 103-116. Usamah, U. (2022). THE MODERATION ROLE OF GENDER ON THE FINANCIAL PERFORMANCE OF BAITUT TAMWIL MUHAMMADIYAH IN INDONESIA. Jurnal Ekonomi & Bisnis Islam, 8(1). Shabrina, A., Dawam, K., Farhan, M., & Heikal, J. (2022). An Ethnographic Study of Consumption, Saving, and Investment Patterns of Minang Millennial Parents in Jakarta with Islamic Wealth Management Perspective. Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah, 14(02), 149–164. https://doi.org/10.59833/altasyree.v14i02.990 Wulandari, I., & Utami, E. S. (2020). Perencanaan dan Pengeloalaan Keuangan Keluarga pada Ibu Rumah Tangga Dusun Pasekan Lor, Balecatur, Gamping, Sleman, Yogyakarta . JURNAL ABDIMAS BSI, 236-243. Azhim, M. A., Fasa, M. I., & Suharto, P. (2022). IMPLEMENTASI MANAJEMEN KEUANGAN KELUARGA DI MASA PANDEMI COVID-19 DENGAN PERSPEKTIF EKONOMI SYARIAH. Journal of Law, Administration, and Social Science, 13-21. Maharani, J., & Suyoso Putra, Y. H. (2023). PENGELOLAAN KEUANGAN KELUARGA PERSPEKTIF ISLAMIC WEALTH MANAGEMENT. Jurnal Kajian Ekonomi dan Perbankan, 58-66. Zenabia, T., Setianingsih, Annisa, Septianingrum, L. D., & Finatariani, E. (2020). PENGELOLAAN KEUANGAN KELUARGA DAN PENGENALAN DASAR-DASAR INVESTASI MENUJU KELUARGA MANDIRI BAGI IBU-IBU RW 08 KELURAHAN SUDIMARA BARAT TANGERANG SELATAN. JURNAL PENGABDIAN KEPADA MASYARAKA, 180-186. Choirunnisak. (2017). 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The Development Of Nursing Informatics Research On Patient Safety: a Bibliometric Perspective Suganda, Tomy; Amaliyah, Eli; Rahmi Galleryzki, Annisa; Suwahyu, Romy; Ghozali, Imam
HEALTH CARE: JURNAL KESEHATAN Vol 14 No 2 (2025): Health Care : Jurnal Kesehatan
Publisher : IKES Payung Negeri Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36763/f5sww626

Abstract

Background: Patient safety remains a global health priority and a key indicator of healthcare quality. Over the past decade, nursing informatics has emerged as a critical discipline to enhance patient safety by integrating electronic health records (EHRs), clinical decision support systems (CDSS), and digital health innovations into nursing practice. Aim: This study employed a bibliometric analysis to map the scientific landscape of nursing informatics research on patient safety between 2015 and 2025. Methods: Data were retrieved from the Scopus database and analyzed using Bibliometrix R and VOSviewer, following PRISMA guidelines. Results: A total of 339 publications were identified, with an annual growth rate of 4.14% and an average of 11.96 citations per document, indicating a moderate to high research impact. The analysis revealed highly productive authors such as Bowles, Carrington, and Topaz, and leading institutions including the University of Pennsylvania and Harvard Medical School. Keyword analysis demonstrated a diversification of themes, with dominant clusters centered on EHRs, patient safety, nursing informatics, and CDSS, alongside emerging topics such as digital health and artificial intelligence. Furthermore, international collaboration accounted for 15.04% of publications, highlighting the multidisciplinary and global nature of the field. Discussion: These findings underscore the growing recognition of nursing informatics as a cornerstone in advancing evidence-based nursing practice and improving patient safety outcomes. The study provides a comprehensive overview of research trends, identifies knowledge gaps, and offers strategic directions for policy, education, and future investigations in nursing informatics.
Pelatihan Aransemen Musik Bagi Siswa SMA di Kota Pontianak untuk Meningkatkan Kompetensi Seni Ghozali, Imam; Djau, Nurmilasari; Sagala, Mastri Dihita; Grandena, Egi Putri; Widyatama Putra, Zakarias Aria; Muniir, Asfar; Silaban, Chiristianly Yery
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4 (2025): Edisi Oktober - Desember
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i4.7706

Abstract

Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan kompetensi dan kreativitas aransemen musik peserta didik SMA sederajat di Kota Pontianak dan sekitarnya. Latar belakang kegiatan ini berangkat dari fenomena maraknya festival musik antar pelajar di Pontianak yang menuntut peserta didik untuk menampilkan karya musik dengan aransemen yang orisinal dan menarik, namun materi pembelajaran aransemen musik di sekolah masih terbatas pada teori dasar dan waktu praktik yang singkat. Berdasarkan kondisi tersebut, tim pelaksana melaksanakan kegiatan pelatihan aransemen musik bagi peserta didik SMA sebagai upaya pemberdayaan keterampilan seni dan pengembangan kreativitas musikal. Metode pelaksanaan kegiatan meliputi penyampaian materi teori dasar aransemen, demonstrasi teknik aransemen sederhana, serta praktik langsung pembuatan aransemen dengan bimbingan instruktur. Kegiatan ini diikuti oleh 50 orang peserta dari beberapa SMA di Kota Pontianak dan sekitarnya. Hasil kegiatan menunjukkan peningkatan pemahaman dan kemampuan mereka dalam mengolah elemen-elemen musik seperti melodi, harmoni, ritme, dan progresi akor menjadi karya aransemen sederhana. Selain menghasilkan karya musik, kegiatan ini juga berkontribusi terhadap peningkatan mutu pembelajaran seni budaya di sekolah serta memperkuat peran perguruan tinggi dalam pengembangan kreativitas generasi muda di bidang seni musik.
Implementation of Forward Chaining And Certainty Factor Methods for Android-Based Red Onion Diagnosis Ghozali, Imam; Athiyah, Ummi; Nur, Yohani Setiya Rafika
Journal of INISTA Vol 8 No 1 (2025): November 2025
Publisher : LPPM Institut Teknologi Telkom Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20895/inista.v7i2.1779

Abstract

Shallots are one of the crucial horticultural commodities in Indonesia, used in various social layers. Brebes is one of the main shallot producing regions with a significant increase in production. However, farmers often experience reduced yields due to disease attacks and lack of guidance from experts. This researcher aims to develop an Android-based expert system that applies the Certainty Factor and Forward Chaining methods to identify diseases in shallot plants. This system uses rules to identify onion disease symptoms and calculates the confidence level for each possible diagnosis. The Forward Chaining method helps identify symptoms sequentially, while the Certainty Factor calculates confidence in the possibility of disease. The research results show that this method is effective in providing an accurate diagnosis of onion diseases from the 5 diseases tested by the recommended system with a percentage value of 100%. In conclusion, the expert system created for diagnosing shallot plants using the Android-based forward chaining and certainty factor method was successfully built. Then, for Functionality Testing based on black box testing carried out by experts, the results were obtained with 100% accuracy, which means the system is in accordance with its functional requirements.
LOCAL WISDOM AND ITS APPLICATION IN ARTS LEARNING AT SUNGAI RAYA STATE ELEMENTARY SCHOOL, KUBU RAYA REGENCY Ghozali, Imam
Jurnal Kajian Pembelajaran dan Keilmuan Vol 9, No 3 (2025): Special Issue 2025
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jurnalkpk.v9i3.105984

Abstract

Local wisdom constitutes a mandatory content component within the arts and culture curriculum at every level of the educational system.This study aims to describe the implementation of local wisdom within the Merdeka Curriculum at elementary schools in Kubu Raya Regency. Local wisdom, as a source of cultural values, serves as a foundation for character formation and as a contextual learning resource. The Merdeka Curriculum, with its flexible framework, provides opportunities for schools to integrate local wisdom values into the learning process.This research employed a qualitative method with a descriptive-interpretative approach. Data were analyzed using an interactive analysis model involving data reduction, presentation, and conclusion drawing. The findings indicate that the potential for applying local wisdom in local elementary schools remains abundant. However, the limited competence of classroom teachers in understanding local wisdom has become a major obstacle in its implementation. The integration of local wisdom is influenced by teachers’ competence, school support, and community involvement. Among the three research subjects, one teacher implemented local wisdom in a planned manner, one did so unintentionally, and one did not apply it at all. It can be concluded that the application of local wisdom in cultural arts learning at the elementary level has not been fully optimized. Therefore, stronger educational policy support is required, particularly through teacher training and collaboration with local communities, to ensure that regional cultural values continue to be instilled as part of character education for students.
The Influence of the Merdeka Curriculum on the Digitalization of Religious Education Learning Ghozali, Imam; Zamzami, Moh Rifqi; Imawan, Moh Riswandha; Illiyyina, Izzah; Zuhri, Syaifuddin
TA`DIBUNA Vol 14 No 5 (2025): Oktober
Publisher : LPPM Universitas Ibn Khaldun, Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/tadibuna.v14i5.21029

Abstract

The development of digital technology has driven significant transformations in Islamic Religious Education learning, particularly since the implementation of the Independent Curriculum. This study aims to analyze the influence of the Independent Curriculum on the digitalization of Islamic religious education learning, and how it shapes student behavior patterns, understanding of religious values, and engagement in the learning process. This study uses a qualitative approach with a literature review as the primary method, which examines various relevant literature on technology integration in religious learning. The results show that the Independent Curriculum encourages learning flexibility, strengthens digital competencies, and improves students' religious literacy through interactive media. However, challenges were also identified, such as the risk of exposure to negative content and the digital access gap. With the strategic role of teachers as facilitators and guides, digitalization in the Independent Curriculum has the potential to improve the quality of religious education relevant to the needs of the times.
MULTIDIMENSIONAL CAUSAL PATH ON ORGANIZATIONAL COMMITMENT AND JOB SATISFACTION IN INTENTION TO LEAVE BY ACCOUNTANTS Ivan A. Setiawan; Imam Ghozali
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 2 (2013): August 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.190

Abstract

The turnover phenomenon of professional accountants has become an important issue both amongpractitioners and academics. This study investigates the phenomenon of turnover by using constructsmultidimensional organizational commitment and job satisfaction is seen as a factor affecting theturnover, as well as using constructs of intention to leave as a proxy for turnover. Two theoreticalmodels are confirmed: Theoretical Model 1 puts multidimensional organizational commitment asantecedents to job satisfaction, and Theoretical Model 2 is the construct of job satisfaction as an antecedentto multidimensional organizational commitment. Turnover intention is the final output onboth models. This employed 107 professional accountants from various public accounting firms inIndonesia and these were analyzed by means of structural equation model (SEM). It shows that theTheoretical Model 2 is better than Theoretical Model 1. The parameter estimates indicate that a positiverelationship between job satisfaction and affective commitment. There were negative relationshipbetween job satisfaction and low alternative commitment, between job satisfaction and high sacrificecommitment, and between job satisfaction and affective commitment with intention to leave.
CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI MEDIATOR DALAM HUBUNGAN GREEN ACCOUNTING DAN PROFITABILITAS PADA PERUSAHAAN ENERGI DI INDONESIA Kirana Yasmine; Imam Ghozali
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of green accounting on profitability, the effect of green accounting on Corporate Social Responsibility (CSR), the effect of CSR on profitability, and the mediating role of CSR in the relationship between green accounting and profitability in energy companies in Indonesia. The increasing demand for sustainability practices and Environmental, Social, and Governance (ESG) transparency has encouraged energy companies to integrate environmental and social aspects into their business strategies. This study employed a quantitative approach using secondary data obtained from annual reports, sustainability reports, Bloomberg databases, and PROPER data from energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Purposive sampling was used to select 13 companies with a total of 43 observations. Green accounting was measured using PROPER scores, CSR using Social Disclosure Score, and profitability using Return on Assets (ROA). The data were analyzed using multiple linear regression and Sobel test. The results indicate that green accounting has no significant effect on profitability but positively affects CSR. CSR positively influences profitability. However, CSR does not mediate the relationship between green accounting and profitability. These findings suggest that sustainability practices in energy companies provide long-term benefits through enhanced legitimacy and stakeholder trust rather than direct financial gains.
PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia pada Tahun 2022-2024) Salwa Salsabila Nurman; Imam Ghozali
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to test the influence of good corporate governance such as audit committee size, audit committee expertise, as well as auditor industry specialization and firm size on audit report lag, with audit quality as a moderating variable. The dependent variable in this study is audit report lag, while the independent variables in this study are audit committee size, audit committee expertise, and auditor industry specialization.The population in this study is mining companies listed on the Indonesia Stock Exchange in 2022-2024. A total of 360 samples were taken using the purposive sampling method with predetermined criteria. The data analysis method used is Moderated Regression Analysis (MRA) as a method to analyze independent and dependent variable, as well as moderating variable.The results of the study show that audit committee expertise and company size have a significant positive effect on audit report lag, while audit committee size and auditor industry specialization does not have a significant effect on audit report lag. Audit quality was found to moderate the effect of auditor industry specialization on audit report lag negatively or weakens the relationship between the two variables, while audit quality does not moderate the relationship between audit committee size, audit committee expertise, and company size towards audit report lag.
Co-Authors . Aziza . Sandi . Soginem . Sunarni . 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