Articles
<![CDATA[Green Accounting and Organization Performance: Science Mapping of Present and Future Trends ]]>
<![CDATA[Nofita, Resti]]>;
<![CDATA[Siskawati, Eka]]>;
<![CDATA[Andriani, Wiwik]]>;
<![CDATA[Ansar, Muhammad]]>
<![CDATA[ JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 1 (2024): JASF (Journal of Accounting and Strategic Finance) - June 2024 ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur ]]>
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DOI: 10.33005/jasf.v7i1.475
<![CDATA[Green accounting's main objective is to influence corporate behavior toward social and environmental concerns and address social issues affecting global sustainable development. Establishing green accounting practices in businesses is crucial for community concern and environmental sustainability. This research aims to explore the knowledge structure of green accounting and its impact on organizational performance. Environmental accounting is an important tool in improving the quality of environmental reporting. This study conducted a literature analysis, and the research methodology employed bibliometric analysis. VosViewer, with co-word analysis and bibliographic coupling, is specialized software used to visualize trends in research topics, authorship, and institutional affiliation. Scopus database is chosen due to its extensive coverage and indexing of important journals for articles published between 2005 and 2022. This search yielded 233 documents. This study implies that adopting green accounting has several important elements, namely integrated and transparent sustainability reports that help stakeholders make better decisions. Green accounting increases the accountability and transparency of sustainability reports, as it is supported by structured and measurable information. The board of directors’ support and good corporate governance influence the success of the sustainability report. The company's sustainability performance is assessed using complex methods and involves quantitative and qualitative indicators. This article is the first to present a scientific mapping of green accounting literature, the basis for a study on corporate sustainability performance. The results of this study give scholars, researchers, and practitioners important information about advancements in accounting science, particularly in the area of green accounting.]]>
<![CDATA[Resource Utilization, Innovation, and MSME Performance: A Circular Economy Perspective ]]>
<![CDATA[Utami, Suci]]>;
<![CDATA[Siskawati, Eka]]>;
<![CDATA[Fauzi, Nurul]]>
<![CDATA[ Economics, Business, Accounting & Society Review Vol. 3 No. 3 (2024): Economics, Business, Accounting & Society Review ]]>
Publisher : <![CDATA[International Ecsis Association ]]>
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DOI: 10.55980/ebasr.v3i3.154
<![CDATA[Micro, Small, and Medium Enterprises (MSMEs) are critical drivers of economic growth and innovation, particularly in emerging economies like Indonesia. However, they face persistent challenges such as limited resources, low innovation capacity, and growing pressure to meet environmental sustainability standards. This study investigates the impact of circular economy (CE) practices—specifically resource utilization and innovation & learning—on the business and socio-environmental performance of MSMEs in Padang City, Indonesia. Drawing upon the Natural Resource-Based View (NRBV), the study posits that sustainable resource management and organizational learning can serve as strategic capabilities for long-term competitive advantage. A quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS) was employed, with data collected from 70 MSMEs via an online questionnaire. The results reveal that both resource utilization and innovation & learning significantly and positively affect business success and social-environmental performance. These findings underscore the importance of integrating sustainability-oriented innovations and resource efficiency into MSME operations. The study contributes to the limited empirical research linking NRBV and CE practices within MSMEs in emerging markets. It offers practical implications for policy-makers and business development programs aiming to foster sustainable competitiveness and inclusive growth through innovation and environmental stewardship in the MSME sector.]]>
<![CDATA[The Role of Collaboration and Digital Technology in Supply Chain Management in Micro Enterprises ]]>
<![CDATA[Siskawati, Eka]]>;
<![CDATA[Syaputra, Hafiz]]>;
<![CDATA[Zahara, Zahara]]>
<![CDATA[ Economics, Business, Accounting & Society Review Vol. 3 No. 1 (2024): Economics, Business, Accounting & Society Review ]]>
Publisher : <![CDATA[International Ecsis Association ]]>
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DOI: 10.55980/ebasr.v3i1.116
<![CDATA[Micro businesses have revived, and many have sprung up after the COVID-19 pandemic, including the Coffee Shop micro business. In addition, technological developments in the increasingly rapid digital era have provided nuances and dynamics in research in micro-enterprise supply chains. This study aims to explore supply chain management behavior in micro-enterprises in the era of digital technology. This research contributes to enriching knowledge from research on micro-enterprise agility after the COVID-19 pandemic. This research strategy uses a qualitative approach that allows the author to conduct an in-depth analysis and sort the data into themes. Data was collected from a micro-scale coffee shop in Padang City, North East Coffee Shop. This paper found that (1) the best strategy is to collaborate with small roasteries that are more open to micro-scale coffee shops. (2) The coffee shop micro business has a level of technology adoption to support its operations. This research contributes to enriching knowledge from research on micro-enterprise agility after the COVID-19 pandemic.]]>
<![CDATA[Peran Teknologi Informasi Dalam Meningkatkan Akuntabilitas Keuangan Nagari: Studi Kasus Pada Nagari Tigo Koto Silungkang ]]>
<![CDATA[Aswad, Hajar]]>;
<![CDATA[Siskawati, Eka]]>;
<![CDATA[Jr, Syafira Ramadhea]]>;
<![CDATA[Meuthia, Reno Fithri]]>
<![CDATA[ Innovative: Journal Of Social Science Research Vol. 3 No. 6 (2023): Innovative: Journal Of Social Science Research ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/innovative.v3i6.9228
<![CDATA[Dalam praktik pengelolaan keuangan desa, banyak pemerintah desa yang masih mengalami keterlambatan dalam penyusunan pengelolaan keuangan desa. Badan Pengawasan Keuangan dan Pembangunan (BPKP) bersama Ditjen Bina Pemerintahan Desa Kementrian Dalam Negeri telah mengembangkan aplikasi SIMDA desa yang lebih dikenal dengan Aplikasi Sistem Keuangan Desa (Siskeudes), oleh karena itu penelitian ini bertujuan untuk melakukan penelitian mengenai peran teknologi informasi. . (Aplikasi Siskeudes) dalam meningkatkan akuntabilitas keuangan desa. Penelitian ini dilakukan di Nagari Tigo Koto Silungkang, Kecamatan Palembayan, Kabupaten Agam. Yang telah mengimplementasikan aplikasi siskeudes pada tahun 2017. Metode penelitian ini menggunakan pendekatan kualitatif. Pengumpulan data dilakukan melalui wawancara kepada kepala nagari, bendahara dan petugas nagari yang terlibat dalam penggunaan aplikasi Siskeudes. Selain itu, dokumen dan laporan keuangan yang dihasilkan oleh aplikasi juga dianalisis. Hasil penelitian menunjukkan bahwa aplikasi Siskeudes mempunyai peran yang signifikan dalam meningkatkan akuntabilitas keuangan desa. Aplikasi ini memungkinkan pencatatan penerimaan dan pengeluaran keuangan desa menjadi lebih akurat dan detail. Hal ini membantu meminimalkan potensi penipuan dan penyalahgunaan dana desa. Selain itu, aplikasi ini juga meningkatkan transparansi karena laporan keuangan dapat dipantau oleh pemerintah daerah dan pemerintah pusat melalui online, sehingga memungkinkan mereka memantau penggunaan anggaran desa dalam pengelolaan keuangan desa.]]>
<![CDATA[EDUKASI PENGGUNAAN QRIS SEBAGAI ALAT PEMBAYARAN DIGITAL PADA LEMBAGA SOSIAL RUMAH TAHFIZ ]]>
<![CDATA[Siskawati, Eka]]>;
<![CDATA[Zahara, Zahara]]>
<![CDATA[ Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2023): Volume 4 Nomor 6 Tahun 2023 ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/cdj.v4i6.26266
<![CDATA[Kegiatan ini dilatarbelakangi oleh meningkatkan kebutuhan literasi keuangan digital bagi masyarakat seiring dengan pesatnya perkembangan teknologi saat ini. Kondisi Rumah Tahfiz Nurul Ilmi X saat ini adalah memiliki potensi untuk mengembangkan program-program mereka, namun lembaga ini mengalami keterbatasan dana untuk melaksanakan dan mengembangkan program mereka. Adaptasi teknologi dengan QRIS diperlukan untuk memperluas jangkauan donatur. Kegiatan PKM bertujuan untuk memberikan pelatihan dan pendampingan kepada Lembaga Sosial Rumah Tahfiz tentang teknologi pembayaran digital QRIS. Metode yang digunakan dalam kegiatan ini adalah pelatihan dan pendampingan langsung. Kegiatan ini dilaksanakan pada bulan Agustus 2023 dengan sasaran adalah pengurus dan pengelola Rumah Tahfiz Nurul Ilmi X. Hasil kegiatan PKM ini menunjukkan adanya perubahan pemahaman terhadap teknologi pembayaran digital QRIS, dan kemampuan menggunakan QRIS. Simpulan kegiatan ini adalah bahwa literasi keuangan digital perlu dilakukan dimasa yang akan datang untuk kelompok masyarakat lainnya.]]>
<![CDATA[PENGARUH FINANCIAL ATTITUDE, FINANCIAL BEHAVIOR DAN FINANCIAL KNOWLEDGE TERHADAP FINANCIAL DISTRESS PADA PEKERJA LAJANG DI KOTA PADANG ]]>
<![CDATA[Fitri, Defani Trilia]]>;
<![CDATA[Yentifa, Armel]]>;
<![CDATA[Siskawati, Eka]]>
<![CDATA[ Journal of Applied Accounting And Business Vol. 6 No. 2 (2024): JAAB - Desember 2024 ]]>
Publisher : <![CDATA[LP2M Politeknik Jambi ]]>
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DOI: 10.37338/jaab.v6i2.371
<![CDATA[This study aims to examine the influence of Financial attitude, Financial behavior, and Financial knowledge on Financial distress among single workers in Padang City. The sampling technique used in this study is purposive sampling, with a sample size of 400 respondents. Data collection was conducted using a questionnaire distributed through an online form (Google Forms), and instrument tests for validity and reliability were performed. The study method uses a quantitative approach, and data analysis techniques to test the hypotheses are conducted using SPSS software. The results of this study demonstrate that Financial attitude and Financial behavior affect Financial distress, whereas Financial knowledge does not affect Financial distress. This study also shows that Financial attitude, Financial behavior, and Financial knowledge simultaneously influence Financial distress.]]>
<![CDATA[The Effect of Financial Literacy, Financial Technology and Income on Small and Medium Entreprise Financial Behaviour ]]>
<![CDATA[Ulkhair, Nisa]]>;
<![CDATA[Siskawati, Eka]]>;
<![CDATA[Almunawar, Mohammad Nabil]]>;
<![CDATA[Kumari, Shalu]]>;
<![CDATA[Handayani, Desi]]>
<![CDATA[ Economics, Business, Accounting & Society Review Vol. 2 No. 2 (2023): Economics, Business, Accounting, and Society Review ]]>
Publisher : <![CDATA[International Ecsis Association ]]>
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DOI: 10.55980/ebasr.v2i2.80
<![CDATA[Effective organizational financial decision-making relates to management's financial literacy level. Small and Medium Entreprise (SME), which is generally a family company, has a relatively low level of financial literacy. Meanwhile, the development of financial technology makes it easier for SME to access financial services digitally. This study aims to determine the effect of financial literacy, financial technology and income on SME financial behaviour. This study used a quantitative approach. The data collection method is carried out through the distribution of questionnaires to respondents. The population in this study is SME located in the Payakumbuh City area, with 115 SME samples. Samples are obtained using probability sampling methods and simple random sampling techniques. The results of this study showed that financial literacy variables had a significant effect on financial behaviour, while financial technology and income variables had no influence on financial behaviour. The study also shows that financial literacy, financial technology and income together significantly influence financial behaviour.]]>
<![CDATA[Persepsi Penghargaan Finansial dan Pertimbangan Pasar Kerja Terhadap Minat Mahasiswa Akuntansi untuk Berkarir sebagai Akuntan Publik (Studi Kasus Pada Mahasiswa Akuntansi Politeknik Negeri Padang) ]]>
<![CDATA[Gustia Mauri]]>;
<![CDATA[Eliyanora Eliyanora]]>;
<![CDATA[Eka Siskawati]]>
<![CDATA[ Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 2 (2022): JABEI ]]>
Publisher : <![CDATA[Politeknik Negeri Padang ]]>
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DOI: 10.30630/jabei.v1i2.32
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh persepsi penghargaan finansial dan pertimbangan pasar kerja terhadap minat mahasiswa akuntansi untuk berkarir sebagai akuntan publik. Penelitian ini merupakan penelitian dengan pendekatan kuantitatif. Metode pengumpulan data menggunakan data primer yang diperoleh langsung dari kuesioner dan diukur menggunakan skala likert. Populasi penelitian ini adalah mahasiswa D-IV Akuntansi semester 8 Jurusan Akuntansi Politeknik Negeri Padang. Teknik pengambilan sampel menggunakan purposive sampling. Sampel yang diperoleh sebanyak 53 responden. Metode analisis data yang digunakan adalah metode regresi linear berganda dengan menggunakan Software SPSS 22. Hasil penelitian ini menunjukkan bahwa persepsi penghargaan finansial berpengaruh positif terhadap minat mahasiswa akuntansi untuk berkarir sebagai akuntan publik. Hal ini berarti semakin besar penghargaan finansial yang diberikan maka semakin meningkat minat mahasiswa akuntansi untuk berkarir sebagai akuntan publik. Pertimbangan pasar kerja berpengaruh positif terhadap minat mahasiswa akuntansi untuk berkarir sebagai akuntan publik. Hal ini berarti semakin tinggi persepsi mahasiswa akuntansi mengenai pertimbangan pasar kerja maka semakin meningkat minat mahasiswa akuntansi untuk berkarir sebagai akuntan publik.]]>
<![CDATA[Pengaruh Corporate Social Responsibility (CSR), Likuiditas, dan Pertumbuhan Penjualan Terhadap Profitabilitas Perusahaan Pada Perusahaan Sektor Barang Baku Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2021 ]]>
<![CDATA[Noviani Adilla]]>;
<![CDATA[Zalida Afni]]>;
<![CDATA[Eka Siskawati]]>
<![CDATA[ Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 1 (2023): JABEI ]]>
Publisher : <![CDATA[Politeknik Negeri Padang ]]>
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DOI: 10.30630/jabei.v2i1.74
<![CDATA[This study aims to analyze the factors that affect corporate social responsibility, liquidity, and sales growth on profitability in raw goods sector companies listed on the IDX in 2018-2021. The theory used in this research is Stakeholder Theory within the variable of Corporate Social Responsibility (CSR), Liquidity, Sales Growth as independents variables, and the dependent variable was profitability proxied by ROA. The population of this research was goods sector companies listed on the IDX in 2018-2021. The sampling with a total of samples are 28 companies from 93 populations. This research method used a quantitative approach with the analysis technique used, panel data regression analysis. This study used secondary data in the form of annual report and sustainability report which id processed with the SPSS version 25. The results show that Corporate Social Responsibility (CSR) and sales Growth both negatively effects the profitability, but liquidity has no effects to words profitability.]]>
<![CDATA[Faktor Faktor Yang Mempengaruhi Tingkat Pendapatan Nelayan Di Kecamatan Sutera, Kabupaten Pesisir Selatan ]]>
<![CDATA[Zahara Zahara]]>;
<![CDATA[Eka Siskawati]]>;
<![CDATA[Gustia Westi]]>
<![CDATA[ Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 3 No. 2 (2024): JABEI ]]>
Publisher : <![CDATA[Politeknik Negeri Padang ]]>
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DOI: 10.30630/jabei.v3i2.240
<![CDATA[Penelitian ini bertujuan untuk menguji dan menganalisis faktor faktor yang mempengaruhi tingkat pendapatan nelayan di Kecamatan Sutera Kabupaten Pesisir Selatan. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan data primer yang diperoleh dari kuesioner Populasi dalam penelitian ini seluruh nelayan yang berada di Kecamatan Sutera Kabupaten Pesisir Selatan. Teknik penentuan sampel dilakukan dengan metode purposive sampling dengan jumlah sampel sebanyak 111 responden. Data diolah menggunakan aplikasi SPSS v.24. Hasil penelitian menunjukkan bahwa secara parsial ketiga dari variabel tersebut yaitu variabel modal, jumlah tangkapan, dan harga berpengaruh terhadap pendapatan nelayan, sedangkan secara simultan variabel modal, jumlah tangkapan, dan harga berpengaruh terhadap pendapatan nelayan. Keterbatasan penelitian dalam melakukan penelitian ini adalah metode pengumpulan data dengan kuesioner sangat memungkinkan datanya bersifat subjektif, sehingga data responden tidak dapat memberikan keterangan lebih lanjut karena jawaban terbatas pada hal hal yang di tanyakan saja. Saran bagi peneliti selanjutnya dapat menambahkan variable variable yang bisa mempengaruhi pendapatan nelayan.]]>
