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All Journal Jurnal Akuntansi Multiparadigma BIOEDUSAINS: Jurnal Pendidikan Biologi dan Sains Journal of Information System, Applied, Management, Accounting and Research Jurnal Akuntansi Kompetif JURNAL LENTERA BISNIS JAZ: Jurnal Akuntansi Unihaz Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan (JAK) Journal of Innovative and Creativity Jurnal Penelitian Pendidikan Indonesia Jurnal Pengabdian Masyarakat Ulil Albab Optimal: Jurnal Ekonomi dan Manajemen
Rahayu Rahayu
Universitas Jambi
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PENGARUH GREEN ACCOUNTING DAN PENGUNGKAPAN EMISI KARBON TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI Rizka Ardestri; Nela Safelia; Rahayu Rahayu
Journal of Information System, Applied, Management, Accounting and Research Vol 10 No 2 (2026): JISAMAR (May 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v10i2.2378

Abstract

Melalui pendekatan analisis jalur (path analysis), penelitian ini mengevaluasi keterkaitan antara kebijakan akuntansi hijau (green accounting) serta transparansi karbon pada valuasi korporasi dengan memosisikan performa finansial sebagai variabel antara (intervening variable). Objek pengamatan difokuskan pada entitas bisnis di sektor energi yang terdaftar di lantai bursa Indonesia (BEI) sepanjang periode tiga tahun (2021–2023). Melalui seleksi yang ketat, diperoleh 49 emiten yang memenuhi kriteria purposive sampling. Operasionalisasi variabel mencakup penggunaan instrumen PROPER untuk akuntansi hijau, indeks pengungkapan emisi untuk transparansi karbon, Return on Assets (ROA) sebagai representasi performa finansial, serta rasio Tobin’s Q untuk merepresentasikan nilai perusahaan. Temuan empiris mengindikasikan bahwa integrasi akuntansi hijau dan pelaporan karbon menjadi pendorong signifikan bagi penguatan kinerja keuangan. Namun, dalam kaitannya dengan valuasi pasar, akselerasi nilai perusahaan hanya dipicu oleh keterbukaan informasi emisi dan capaian profitabilitas, sedangkan praktik akuntansi hijau tidak menunjukkan pengaruh langsung yang berarti. Lebih lanjut, analisis efek mediasi menyimpulkan bahwa kinerja keuangan tidak menjalankan fungsi sebagai jembatan dalam menghubungkan variabel akuntansi hijau maupun transparansi karbon terhadap eskalasi nilai perusahaan.
KUALITAS LAPORAN KEUANGAN: PENGENDALIAN INTERNAL, TRANSPARANSI DAN KOMPETENSI SUMBER DAYA MANUSIA PADA BAZNAS PROVINSI JAMBI Ester Salsanabila Jipa; Wiralestari Wiralestari; Rahayu Rahayu
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2863

Abstract

This study aims to examine the influence of internal control, transparency, and human resource competence on the quality of financial reports at the National Amil Zakat Agency of Jambi Province. A quantitative approach was employed, with data collection conducted through the distribution of questionnaires to amil (zakat collectors) and Zakat Collection Units (UPZ). “Data analysis was performed using Partial Least Squares Structural Equation Modeling (SEM-PLS). The research findings indicate that internal control and human resource competence significantly affect the quality of financial reports, while transparency shows no influence. Collectively, the three independent variables explain 79.5% of the variation in financial report quality (R² = 0.795), reflecting a high explanatory power of the model. The study concludes that the quality of financial reports is more dependent on internal organizational elements, particularly effective internal control and competent human resource capabilities. Therefore, efforts to improve financial report quality should prioritize strengthening control mechanisms and developing human resource capacities
Pengaruh Audit Internal dan Pengendalian Internal terhadap Penerapan Good Corporate Governance: Studi pada Bank Tabungan Negara Kantor Cabang Jambi Nadia Putri; Netty Herawaty; Rahayu Rahayu
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 1 (2026): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i1.9491

Abstract

The purpose of this study is to investigate how internal audit and control affect the Bank Tabungan Negara Jambi Branch Office's application of sound corporate governance. This study employs a quantitative descriptive method research strategy. Saturated sampling is utilized to decide the responder determination procedure, meaning that all 45 participants in the research are employed as a sample. By distributing questionnaires, data is gathered in the form of primary data. With the use of smartPLS software version 4, the data analysis technique employed the Partial Least Square (PLS) approach in the Structural Equation Model (SEM). The findings demonstrated that the application of sound corporate governance was impacted by internal audit. The degree to which sound corporate governance principles—such as accountability, responsibility, independence, openness, and fairness—are used in the workplace improves with the effectiveness of internal auditing. In a similar vein, good corporate governance is influenced by the internal control variable. Strong internal controls reduce the possibility of fraud, abuse of power, and managerial mistakes, allowing for the consistently application of good corporate governance.
Co-Authors Achmad Hizazi Cristyn Yohanna Sianipar Dian Purnamasari Ester Salsanabila Jipa Fairuz Putra Anvy Iskandar Sam Lutfi Misni Erwati Muhammad Haris Effendi Hasibuan Nadia Putri Nela Safelia Netty Herawaty Novrida Qudsi Lutfillah Rahmanita Rahmanita Ratih Kusumastuti Rizka Ardestri Rizkiza Aurin Salman Jumaili Sri Rahayu Syafrul Antoni Widya Sari Wendry Wiralestari Wirmie Eka Putra Yudi Yudi