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All Journal Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis SENTRALISASI Owner : Riset dan Jurnal Akuntansi MAGNA MEDICA: Berkala Ilmiah Kedokteran dan Kesehatan JOURNAL OF SCIENCE AND SOCIAL RESEARCH EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Baabu Al-ilmi : Ekonomi dan Perbankan Syariah Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Social Science Jurnal Pengabdian kepada Masyarakat Nusantara Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Media Akuntansi dan Perpajakan Indonesia (MAPI) Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Jurnal Riset Akuntansi dan Auditing JIMAKUKERTA National Conference on Applied Business, Education & Technology (NCABET) Journal of Creative Student Research Eastasouth Journal of Impactive Community Services Journal of Social Science Trending: Jurnal Manajemen dan Ekonomi Klabat Accounting Review Najwa Kajian Akuntansi Ghaitsa: Islamic Education Journal Jurnal Economic Edu Jurnal Solusi Masyarakat (JSM) Accounting Journal of Ibrahimy (AJI) Jurnal Medika: Medika Journal of Social Work and Science Education JUTRIANCE E-Amal: Jurnal Pengabdian Kepada Masyarakat International Journal Business, Management and Innovation Review JURDIASRA Asmara BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Intellectual Capital, Jurnal Akuntansi Kontemporer Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
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Systematic Literature Review: Financial Performance: The Effect of Green Accounting on Firm Value Erlangga, Bayu; Muhammad Al-Aziz Fitra Bunaya; Fika Astrianti; Rina Yuniarti
Journal of Creative Student Research Vol. 3 No. 6 (2025): Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsr-politama.v3i6.5783

Abstract

This research is motivated by the increasing demands for sustainability and environmental transparency, which encourage companies to integrate Green Accounting into their business strategies to increase corporate value. The objective of this research is to synthesize empirical findings related to the influence of Green Accounting on corporate value, considering the roles of financial performance, operational efficiency, public legitimacy, and technological adaptation. The method used is a systematic literature review of various relevant empirical studies from various industrial sectors in Indonesia. The results of the study indicate that Green Accounting generally has a positive effect on corporate value through increased efficiency, profitability, and strengthening investor confidence, although the impact is contextual and influenced by the characteristics of the industrial sector. Financial performance has been shown to act as a mediator that strengthens or weakens this relationship. The implications of this research emphasize that Green Accounting is not merely an environmental obligation, but rather a strategic instrument for creating sustainable corporate value amidst global economic uncertainty.
Keterlibatan Corporate Social Responsibility dalam Interaksi Antara Kinerja Lingkungan dan Kinerja Keuangan: Literature Review Nadia Safitri; Jedli Saputra; Rina Yuniarti
Journal of Creative Student Research Vol. 3 No. 6 (2025): Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsr-politama.v3i6.5802

Abstract

This study aims to analyze the role of Corporate Social Responsibility (CSR) in linking environmental performance with the company's financial performance. The study was conducted through a literature review of national and international journal articles published between 2020 and 2025. The articles analyzed discuss the topics of environmental performance, CSR, and financial performance. The results of the study show that environmental performance can have a positive impact on a company's financial performance, especially through increased efficiency, risk reduction, and the creation of new business opportunities. CSR acts as a connecting factor that strengthens these relationships by increasing reputation, legitimacy, and public trust in the company. However, the effectiveness of CSR is highly dependent on the implementation strategy carried out and the characteristics of the company, so the results of the study show significant variations. Thus, this study confirms the importance of integrating CSR in the company's business strategy, not only as a form of social responsibility, but also as an instrument to strengthen the relationship between environmental sustainability and financial performance. These findings are expected to contribute to the development of corporate policies that are more oriented towards sustainability and long-term competitiveness.
DAMPAK INTELLECTUAL CAPITAL DISCLOSURE DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DI INDONESIA adi reso sentono; Rina Yuniarti; Tezar Arianto
Accounting Journal of Ibrahimy (AJI) Vol 2 No 2 (2024): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i2.6030

Abstract

Di Indonesia, penerapan aset tetap dalam praktik akuntansi telah berkembang signifikan, didorong oleh kemajuan dalam teknologi dan ilmu pengetahuan, yang kini merupakan komponen esensial dari ekonomi modern. Studi ini mengeksplorasi dampak intellectual capital disclosure (ICD) dan kinerja keuangan terhadap nilai perusahaan di industri manufaktur selama periode 2017 hingga 2021. Dengan menggunakan pendekatan kuantitatif, penelitian melibatkan 193 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, dan menganalisis 275 observasi yang diseleksi berdasarkan kriteria yang ditetapkan sebelumnya. Temuan dari analisis regresi menunjukkan bahwa baik pengungkapan modal intelektual maupun kinerja keuangan, yang diukur melalui return on assets (ROA), memiliki kontribusi positif dan signifikan dalam meningkatkan nilai perusahaan.
EDUKASI DAN PENERAPAN BIOPORI SEBAGAI SOLUSI PENGOLAHAN SAMPAH ORGANIK DI SDN 38 KOTA BENGKULU Afriziz, Avil; Yuniarti, Rina; Darmi, Yulia; Muntahana
Jurnal Ilmiah Mahasiswa Kuliah Kerja Nyata (JIMAKUKERTA) Vol. 5 No. 3 (2025): JIMAKUKERTA
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Muhammadiyah Bengkulu

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Abstract

Kegiatan pengabdian kepada masyarakat melalui program kerja edukasi biopori dilaksanakan untuk menjawab permasalahan mitra berupa kurangnya pengetahuan siswa sekolah dasar mengenai pengolahan sampah organik secara ramah lingkungan. Selama ini, sampah organik di lingkungan sekolah cenderung menumpuk tanpa pengolahan yang tepat sehingga berpotensi menimbulkan bau, menjadi sarang penyakit, dan tidak termanfaatkan secara optimal. Metode pelaksanaan kegiatan dilakukan melalui beberapa tahapan, yaitu pembukaan kegiatan, perkenalan tim pengabdian, penyampaian materi tentang manfaat dan cara pembuatan biopori, serta praktik langsung pembuatan biopori di lingkungan sekolah SDN 38 Kota bengkulu. Hasil kegiatan ini menunjukkan adanya peningkatan pemahaman siswa terhadap fungsi biopori dalam mengurangi sampah organik, meningkatkan kesuburan tanah, serta mendukung penghijauan sekolah. Selain itu, siswa juga lebih antusias dalam praktik pembuatan biopori dan mampu mengaplikasikannya secara mandiri dengan bimbingan guru. Dengan adanya kegiatan ini, sekolah diharapkan dapat menerapkan biopori secara berkelanjutan sebagai salah satu upaya yang dapat menciptakan lingkungan yang sehat, bersih, dan produktif. Kesimpulan dari kegiatan ini adalah edukasi biopori terbukti efektif dalam menumbuhkan pemahaman dan kemampuan siswa dalam pengelolaan sampah organik.
PERAN PELATIHAN DESAIN GRAFIS SEBAGAI UPAYA PENINGKATAN KREATIVITAS DAN KETERAMPILAN DIGITAL REMAJA Agusta, Rian; Haikal Zaqi, Muhammad; Yuniarti, Rina; Handayani, Sri
Jurnal Ilmiah Mahasiswa Kuliah Kerja Nyata (JIMAKUKERTA) Vol. 5 No. 3 (2025): JIMAKUKERTA
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Muhammadiyah Bengkulu

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Abstract

Kegiatan pelatihan desain grafis di Kelurahan Bajak merupakan salah satu bentuk pengabdian masyarakat yang bertujuan untuk meningkatkan kreativitas dan keterampilan digital remaja. Permasalahan yang ditemukan di lapangan adalah masih rendahnya pemahaman dan keterampilan remaja dalam memanfaatkan teknologi digital secara produktif, sehingga mereka cenderung menggunakan perangkat digital hanya untuk hiburan dan komunikasi. Kegiatan ini dilaksanakan dengan metode sosialisasi, pelatihan teori, praktik, pendampingan, serta evaluasi melalui pre-test dan post-test. Peserta pelatihan berjumlah 25 orang remaja dari berbagai RT di Kelurahan Bajak. Hasil kegiatan menunjukkan adanya peningkatan signifikan pada pemahaman desain grafis, kemampuan menggunakan aplikasi, kreativitas, serta kepercayaan diri peserta dalam menghasilkan karya visual. Peningkatan rata-rata mencapai lebih dari 45% berdasarkan hasil perbandingan pre-test dan post-test. Selain peningkatan keterampilan, kegiatan ini juga menumbuhkan motivasi peserta untuk memanfaatkan teknologi digital secara produktif dan menjadikannya peluang wirausaha, khususnya dalam mendukung promosi produk lokal. Dengan demikian, kegiatan pelatihan desain grafis terbukti mampu memberikan dampak positif terhadap pengembangan kreativitas dan keterampilan digital remaja di Kelurahan Bajak.
Pengaruh Gender Diversity dan Green Accounting terhadap Pengungkapan CSR Pada Perusahaan LQ45 2015-2022 Azzah Nabila; Sella Nopaleo Sapitri; Tiara Anjellina Putri; Rina Yuniarti
Journal of Creative Student Research Vol. 3 No. 6 (2025): Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsr-politama.v3i6.5808

Abstract

This study aims to investigate the impact of gender diversity and the application of green accounting on the transparency of corporate social responsibility (CSR) disclosure. Focusing on companies listed in the LQ45 index on the Indonesia Stock Exchange for the period 2015–2022, this quantitative study uses a purposive sampling method  to assign 9 selected companies as a sample, resulting in a total of 72 observational data. In the analysis model, gender diversity is presented through dummy variables, while green accounting is measured through PROPER ratings, with company size as the control variable. The data sourced from the annual report and sustainability report were processed using panel data regression, where the results of the Chow, Hausman, and Lagrange Multiplier tests  determined the Common Effect Model as the most appropriate estimation method. The study's findings show a contrast; on the one hand, the existence of diverse genders does not have a real impact on the breadth of CSR disclosure. But on the other hand, the implementation of green accounting has proven to be a significant and positive driving factor in improving the quality of CSR reports in these elite companies.
PENGARUH MENTAL ACCOUNTING, HERDING BEHAVIOR DAN OVERCONFIDENCE TERHADAP KEPUTUSAN INVESTASI (STUDI KASUS PADA KANTOR PERWAKILAN BURSA EFEK INDONESIA BENGKULU) Ummul Khair; Rebi Rahmad Ramadan; Rina Yuniarti; Yuniarti Zs, Nensi
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the influence of mental accounting, herding behavior, and overconfidence on investment decisions among investors registered at the Bengkulu Representative Office of the Indonesia Stock Exchange (IDX). The research method used is quantitative research with primary data collection through the distribution of questionnaires to 100 respondents who are investors in Bengkulu. The results show that mental accounting has a negative effect on investment decisions, herding behavior has a positive effect, and overconfidence has a positive effect on investment decisions. The conclusion of this study states that mental accounting, herding behavior, and overconfidence significantly influence investment decisions among investors in the city of Bengkulu. Keywords: Mental accounting, Herding behavior, Overconfidence, Investment decisions, Indonesia Stock Exchange
INTERNAL CONTROL SYSTEM AND INFORMATION TECHNOLOGY ON THE TRANSPARENCY OF LOCAL GOVERNMENT FINANCIAL MANAGEMENT Afrina; Yuniarti, Rina; Setiorini, Hesti
Kajian Akuntansi Vol. 26 No. 2 (2025): December 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i2.7420

Abstract

Abstract. This study aims to examine the influence of the Internal Control System and Information Technology on the Transparency of Local Government Financial Management. A quantitative descriptive research method was applied to achieve this objective. The population consists of 30 Regional Apparatus Organizations (OPDs) in Mukomuko Regency, with a total sample of 100 respondents selected through purposive sampling. Primary data were collected directly from government agencies using a structured questionnaire measured on a five-point Likert scale. Data were analyzed using the Statistical Package for the Social Sciences (SPSS) version 26. The results reveal that the Internal Control System does not have a significant effect on the transparency of local government financial management, as indicated by a t-value of 1.602 and a significance level of 0.112, suggesting that the hypothesis is rejected. In contrast, Information Technology demonstrates a significant positive effect on the transparency of local government financial management, with a t-value of 4.199 and a significance level of 0.000, supporting the acceptance of the hypothesis. These findings imply that while the internal control mechanisms may not independently enhance financial transparency, the adoption and effective use of information technology play a crucial role in improving accountability, accessibility, and reliability of financial information in local governance. The study contributes to the understanding of how digitalization strengthens transparency in public sector financial management, particularly in regional governments of developing countries
Gender Diversity: ESG terhadap kinerja keuangan Julianda, Yuda; Venza Aditiya, Okta; Yuniarti, Rina; Adiansyah, Dicky
Media Akuntansi dan Perpajakan Indonesia (MAPI) Vol. 7 No. 2 (2026): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v7i2.6354

Abstract

The connection between financial outcomes and Environmental, Social, And Governance (ESG) is explored in this study, where gender diversity acts as a moderating influence within Indonesian manufacturing companies. This quantitative research employs a purposive sampling method for firms listed on the Indonesia Stock Exchange from 2020 to 2024, utilizing agency theory and stakeholder theory. Over a five-year period, 120 observation units were established from 24 companies that met the study's criteria out of 232 manufacturing firms. The data was processed through moderated regression analysis using the Eviews 12 software. The results indicate that ESG has a significant positive effect on the financial performance of manufacturing companies. Moreover, gender diversity notably enhances the connection between ESG efforts and financial outcomes, implying that having diverse leadership positively influences the impact of ESG practices on financial performance. In the Indonesian manufacturing industry, these insights incorporate gender diversity as a moderating element in the relationship between ESG and financial performance, providing a new theoretical perspective. The study's real-world implication suggests that manufacturing companies should adopt ESG practices and enhance gender diversity in leadership roles to optimize financial performance and promote business sustainability in the long run.
Co-Authors adi reso sentono Adi Reso Sentono Adiansyah, Dicky Adio Peratama Adriadi, Rekho Afrina Afriziz, Avil Agusta, Rian Ahmad Junaidi Ahmad Junaidi Ahmad Junaidi Ainun Nisak, Nuril Andino Pratama Anggraini, Amelia Nur Anisya Putri Apridiansyah, Yovi Aprilia, Gita Rizky Ar Rahman, Muhammad Hafiz Arianto, Tezar Arieska, Yuan Virga Septa Azzah Nabila Bahrun, Khairul Budi Astuti Budi Astuti Chris Santi Oktavia Cindi Fatika Darmi, Anita Setiani David Chandra Deby Deby Diah Khairiyah Diah Khariyah Dwi Apriliani Ningsih Dwi Okta Nurkhofifah Eko Sugiyanto Ekowati, Sri Erlangga, Bayu Eti Arini Eva Desembrianita Febriani, Dwinda Fika Astrianti Finthariasari, Meilaty Fitria , Desi Gatot Wijayanto Gunawan Gunawan Haikal Zaqi, Muhammad Handayani, Sri Herdianto Herdianto Hernadianto Hernadianto, Hernadianto Intan Cristuin Monica Intan Suwidya Irzan, Irzan Izzah Sholehah Jandipa Loparis Jedli Saputra Johari, Bima Julianda, Yuda Khairul Bahrun Kusuma, Merta Lia Puspitas Sari Lisdayanti, Septina Lise Salma Nurdia Lubis, Elfahmi Marini Marini . Marini Marini Meilaty Finthariasari Merri Sri Hartati Mirra Sri Wahyuni Mirra Sriwahyuni Moh. Zainal Fanani, Moh. Zainal Muchlis Muchlis Muhammad Al-Aziz Fitra Bunaya Mukadar, Amir Muntahana Muthmainah, Noor Nadia Anisah fauziah Nadia Safitri Nadya Nur Wulandari Nensi Yuniarti Zs Nensi Yuniarti. Zs Nikita Valentin Nisak, Nuril Ainun Nur Lestari, Ana Octania, Ravika Okta Amiko Naka Onsardi, Onsardi Partama Putra, Yudi Pedi Riswandi Pedi Riswandi Pedi Riswandi Pedi Riswandi, Pedi Pertiwi, Dinal Eka Pitra, Ahmad Pratama, Andino Putri, Mulya Rizki Rahayu Puji Astuti Rahmat Jumri Rahmiati Rahmiati Ramdhan Kurniawan Ranidiah, Furqonti Ratna Wili Rebi Rahmad Ramadan Resthi Amandaputri Rifqo, Muhammad Husni Rio Saputra Ririn Harini Riswandi Pedi Rizki Pratama Rizky Faizal Anwar Salsa, Zahra Saroni, Saparudin Sella Nopaleo Sapitri setiawan, Darma Setiawati, Sindi Setiorini, Hesti Shoimah, Dyah Nafidatus Skripsiana, Nika Sterina Sri Ekowati Subandrio Subandrio Sugiyanti, Kholifah Sumarlan, Ahmad Surya Aprianti Surya Suwandana, I Made Adi Tiara Anjellina Putri Ummul Khair Ummul Khair Uswatun Hasanah Venza Aditiya, Okta Wili, Ratna Witri Gustina Wulandari, Yohana Putri Yudha, Romadhona Kusuma Yulia Darmi Yuliana Yuliana Yulinda, Ade Tiara Yuniarti Zs, Nensi Yusmaniarti