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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Kinerja: Jurnal Ekonomi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) JAE (Jurnal Akuntansi dan Ekonomi) Asia Pacific Fraud Journal EkBis: Jurnal Ekonomi dan Bisnis Proceeding of National Conference on Accounting & Finance Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Ilmu Akuntansi Mulawarman (JIAM) Journal of Artificial Intelligence and Digital Business KOPEMAS FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
Fibriyani Nur Khairin
Universitas Mulawarman
Religion Agriculture, Biological Sciences & Forestry Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Social Sciences Other

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PENINGKATAN KESADARAN ATAS DAMPAK LIMBAH PEWARNA PADA PELAKU UMKM TENUN DI KOTA SAMARINDA Fibriyani Nur Khairin; Wirasmi Wardhani; Christine Gabriella
Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) #5 2024 Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) 2021
Publisher : Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) #5 2024

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

Abstract

Sarung Samarinda merupakan kerajinan tenun masyarakat yang berasal dari Samarinda, Kalimantan Timur. Sarung tenun tersebut masih dibuat dengan alat tradisional dengan menggunakan berbagai macam benang yaitu benang sutra yang berasal dari china dan benang nomor dua yang berasal dari Surabaya. Dalam prosesnya, sebagaian besar penenun menggunakan pewarna buatan untuk menghasilkan sarung dengan motif bewarna cerah untuk memikat para konsumen. Tetapi tidak banyak pengrajin tenun yang mengetahui dampak lingkungan yang dapat ditimbulkan dari aktivitas pewarnaan pada benang tenun, sehingga menurut mereka, limbah yang mereka buang tidak akan berdampak pada lingkungan sekitar. Hal inilah yang menjadi pertimbangan tim pengabdian kepada masyarakat untuk melakukan sosialisasi terkait dampak lingkungan yang dapat terjadi dari limbah pewarna tersebut. Dengan tujuan untuk meningkatkan pengetahuan dan pemahaman masyarakat yang terlibat dalam UMKM tenun di Kampung Tenun Samarinda. Setiap kegiatan usaha baik dengan skala besar ataupun kecil, pasti memberikan dampak kepada lingkungannya. Kondisi ini yang ingin disampaikan agar dapat disadari oleh para pelaku UMKM tenun sehingga usaha yang jalankan dapat menyelarasakan antara aspek ekonomi, sosial dan lingkungan
The PENGARUH KINERJA LINGUNGAN, BIAYA LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN (Studi Kasus pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Terdaftar di Bursa Efek Indonesia Periode 2020-2022): KINERJA LINGUNGAN, BIAYA LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Bartolome, Erdy Ismail; Bartolome, Erdy Ismail Bartolome; Khairin, Fibriyani Nur
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 10 No 1 (2025): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v10i1.23956

Abstract

This study aims to analyze and describe the effect of environmental performance, environmental costs, and company size on financial performance. i This study used a purposive sampling method and obtained 11 company samples with a total of 33 company data from 92 manufacturing companies in the basic and chemical industry sectors listed on the Indonesian stock exchange in the period 2020-2022. The data analysis techniques used are quantitative methods with descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, coefficient of determination tests, and hypothesis tests consisting of the F test and t test. The results of the analysis show that environmental performance has no significant and negative effect on financial performance, while environmental costs have a significant and negative effect on financial performance, and company size has a significant and positive effect on financial performance
Socialization of Financial Statement Preparation Based on SAK EMKM in Pringgondani Tourism Village in Balikpapan Ulfah, Yana; Set Asmapane; Khairin, Fibriyani Nur; Rezkiyanti, Nur Alfiah; Rizka Dwi Jayanti
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 8 No. 2 (2025): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35568/abdimas.v8i2.6306

Abstract

The Pasar Tumpah Pringgodani Tourism Village, located in the Gunung Binjai area, Teritip Village, East Balikpapan, has become one of the unique tourist destinations that attract public attention.  This market offers a variety of local products, especially traditional foods, that tantalize visitors' appetites.  Micro, small, and medium enterprises (MSMEs) are a common term in the economic landscape that refers to productive economic ventures owned by individuals or business entities in accordance with the criteria set by Law No. 20 of 2008.  The presence of micro, small, and medium enterprises (MSMEs) in Indonesia is indeed very significant.  Financial statements are information that contains the financial records of a company.  This report can serve as valid evidence to monitor the company's financial condition.  SAK EMKM stands for Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah Makro, which is specifically designed as a benchmark for financial accounting standards for MSMEs.  This community service activity is conducted under the title "Socialization of Financial Statement Preparation Based on SAK EMKM in Pringgondani Tourism Village, Balikpapan."  This community service activity is expected to help MSMEs in organizing their financial administration in a more structured manner, so that MSMEs can accurately understand their financial condition.  The availability of periodic financial reports for MSMEs will facilitate their access to funding from banks, which will ultimately encourage the development of MSMEs.
Bagaimana Konsep Siklus Akuntansi Berkelanjutan Berbeda dari Praktik Siklus Akuntansi Tradisional dalam Pelaporan Perusahaan Indonesia? Literature Review Purba, Alan Smith; Jayanti, Rizka Dwi; Hasriadi, LM; Khairin, Fibriyani Nur
KINERJA Vol 22 No 2 (2025): Mei
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jkin.v22i2.15428

Abstract

Kajian literatur ini bertujuan untuk mengidentifikasi perbedaan antara konsep sustainable accounting cycle (siklus akuntansi berkelanjutan) dengan praktik traditional accounting cycle (siklus akuntansi tradisional) dalam pelaporan korporat di Indonesia. Kajian ini mensintesis berbagai temuan dari artikel ilmiah, dokumen regulasi, dan laporan institusional baik nasional maupun internasional untuk mengkaji dinamika akuntabilitas korporat yang berkembang di Indonesia. Hasil tinjauan menunjukkan bahwa siklus akuntansi berkelanjutan cenderung melampaui batas waktu pelaporan tahunan, melibatkan aktor yang lebih luas, serta mengandalkan mekanisme pelaporan terintegrasi yang merujuk pada standar seperti GRI Standards dan panduan pelaporan keberlanjutan dari OJK. Kajian ini menyimpulkan bahwa meskipun implementasi akuntansi berkelanjutan di Indonesia masih dalam tahap awal, adopsinya menjadi penting untuk meningkatkan transparansi, penciptaan nilai jangka panjang, serta kinerja keberlanjutan perusahaan
Environmental Management Accounting Practices In Hospital Waste Management: A Legitimacy Theory Perspective Fitermen, Andi Rezky Fitriana; Mintarti, Sri; Khairin, Fibriyani Nur
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.1967

Abstract

This study aims to analyze the implementation of environmental management accounting in waste management at the Inche Abdoel Moeis Regional General Hospital in Samarinda City. Environmental pollution, particularly hospital waste classified as hazardous and toxic (B3), requires an integrated management system that includes an accounting approach to identify, measure, and report environmental costs. This research adopts a qualitative descriptive method with data collected through interviews, observation, and documentation. The findings reveal that the hospital applies environmental management accounting using the PPOPET approach (Planning, Budgeting, Implementation, Operation, Evaluation, and Follow-Up). However, several challenges remain, such as limited detail in environmental cost allocation and weak internal reporting systems. The hospital’s participation in the PROPER program and achievement of a blue rating reflect minimum compliance with environmental standards and a step toward environmental legitimacy. The implementation of environmental management accounting serves as a strategic initiative to enhance decision-making, cost efficiency, and institutional environmental sustainability.
Pengaruh Good Corporate Governance Terhadap Manajemen Laba Damanik, Chrystian Mahardika; Khairin, Fibriyani Nur
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 8 No. 4 (2023): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jiam.v8i4.14215

Abstract

Penelitian ini bertujuan untuk mengkaji lebih lanjut mengenai pengaruh Good Corporate Governance terhadap Manajemen Laba dengan proksi kepemilikan manajerial, komisaris independen, dan komite audit. Sampel menggunakan perusahaan sektor Fast Moving Consumer Goods terdaftar di Bursa Efek Indonesia sebagai sampel penelitian dengan periode pengamatan dari tahun 2015 sampai tahun 2019. Berdasarkan penyaringan sampel dengan menggunakan teknik purposive sampling diperoleh sampel sebanyak 14 perusahaan. Penelitian ini menggunakan data sekunder berupa laporan tahunan dan laporan keuangan yang didapatkan dari perusahaan terkait yang terdaftar di Bursa Efek Indonesia. Alat analisis dalam penelitian ini menggunakan analisis regresi berganda dengan menggunakan program SPSS versi 24. Hasil penelitian ini menyatakan bahwa: 1) Kepemilikan Manajerial tidak berpengaruh signifikan terhadap manajemen laba, 2) Komisaris Independen berpengaruh siginifikan, 3) Komite Audit tidak berpengaruh signifikan.
Strengthening Government Apparatus for the Success of Technology-Based Local Finance Information Systems (SIKD) Indriasari, Rahayu; Sudarma, Made; Rosidi, Rosidi; Mardiati, Endang; Khairin, Fibriyani Nur
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 2 (2017): August - November 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i2.1129

Abstract

Local financial management improvements needs to be realized for good governance. Regulation No. 17 of 2003 requires regional governments to better manage their finances through technology based Local Finance Information Systems (SIKD). In practice, it often causes behavioral problems because it leads to changes in the system in a short time by claiming to gain a better system that complies with the financial administration system in Indonesia. Thus, the government has to pay attention to their apparatus. This study tries to find out factors for strengthening the finance staff for implementing technology-based SIKD. It used a phenomenological approach and the data were collected through observation, in-depth interview, and document analysis. Informants in this study are those who directly involved in technology-based SIKD, finance staff, and policy makers. It shows that there are three important factors for the success of technology-based SIKD. Firstly, the staff’s commitment to self- integrity. Secondly, ethics and morality for staff’s building character, and thirdly, improve the government apparatus’ capacity. In conclusion, the government should be proactive in improving the human resources quality for implementing technology-based SIKD, through socialization or training. Results of this study suggest that regional government regulates human resource development for the successful implementation of technology-based SIKD.
Determination Of Technology-Based Accounting Curriculum Through Financial Literacy Khairin, Fibriyani Nur; Syakura, Muhammad Abadan; *, Irwansyah
The International Journal of Accounting and Business Society Vol. 30 No. 1 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.1.651

Abstract

Purpose This study aims to determine which factors can affect financial literacy as the basis for developing a technology-based accounting curriculum at the Accounting Department, Faculty of Economics and Business, Mulawarman University. Design/methodology/approach This research is a quantitative study using primary data obtained through a questionnaire filled out by 100 respondents. The data is then processed using Smart-PLS. Findings The results showed that financial behavior and financial attitudes had a positive effect on financial literacy, while financial technology did not affect financial literacy. This proves that the behavior and attitudes shown by the Faculty of Economics and Business students can increase student curiosity regarding financial management and understanding of financial instruments to improve student financial literacy. In addition, from the respondents' answers, it can also be seen that the literacy level of students is at a sufficient literate level, which means that students have a good understanding of financial management but are still unable to maximize the use of financial products and services. The lack of students' use of financial technology is evidence of this. Practical implications  The results of this research contribute to the Accounting Department needing to add material about the benefits and functions of financial technology in financial management to improve student competence in the industrial era 4.0. Originality/value  This paper presents financial literacy as the basis for improving a technology-based curriculum that is currently indispensable in accounting education. Keywords : Financial Literacy; Financial Technology; Financial Attitude; Accounting Curriculum Paper-type Case study
Peran Assurance ESG oleh Auditor Eksternal dalam Mengurangi Greenwashing: Systematic Literature Review Harseno, Diah Fitri; Purba, Alan Smith; Hutabarat, Emayanti Christina; Khairin, Fibriyani Nur; Rezkiyanti, Nur Alfiah
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. 4 (2025): Oktober
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1/4407

Abstract

Penelitian ini bertujuan memetakan secara sistematis bukti empiris mengenai peran assurance ESG oleh auditor eksternal dalam mengurangi greenwashing serta menjelaskan mekanisme dan kondisi yang menentukan efektivitasnya. Studi menggunakan pendekatan systematic literature review dengan kerangka SPIDER untuk merumuskan fokus kajian dan PRISMA 2020 untuk menyeleksi literatur. Pencarian dilakukan pada basis data Scopus untuk periode 2019-2024 dan menghasilkan 20 artikel yang memenuhi kriteria inklusi untuk dianalisis secara tematik. Hasil sintesis menunjukkan bahwa assurance ESG berpotensi menekan greenwashing melalui penguatan kredibilitas pengungkapan, penurunan decoupling antara narasi dan kinerja, serta pengurangan asimetri informasi (khususnya pada pengungkapan karbon). Namun, assurance tidak selalu efektif bila bersifat simbolik, misalnya ruang lingkup sempit, prosedur dangkal, atau independensi yang lemah, sehingga berisiko hanya menciptakan kesan akuntabilitas. Efektivitas assurance meningkat ketika kualitas engagement tinggi, pemilihan penyedia assurance bereputasi didukung tata kelola yang kuat, serta ketika auditor memanfaatkan bukti eksternal dan teknologi (mis. pendekatan Audit 4.0)
Blue Accounting Dan Resolusi Penanganan Limbah Plastik Syah, Sultan; Syah, Sri Rahayu; Khairin, Fibriyani Nur; Kesuma, Dharma
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 1 (2023): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i1.5692

Abstract

The purpose of this study is to provide an understdan ing of the role of accounting blue in converting plastic waste into environmentally friendly energy to meet human needs. This study used qualitative methods using eco phenomenology. Data is obtained through observation, documentation, and daily activities. This research provides a solution to overcome the problem of plastic waste in the sea. In addition, plastic waste can produce fuel oil with a composition of 10 kg of plastic waste each, producing 6 liters of diesel fuel, 2 liters of gasoline dan 2 liters of fuel providing a solution to the difficulties of fuel experienced by fishermen. The application of this research is beneficial for environmental accounting progress. The novelty/originality of this research was able to overcome the problem of plastic waste to zero. By converting waste into fuel oil, at least three things can be resolved, namely the problem of reducing plastic waste, overcoming the problem of scarcity of fuel oil especially for fishermen, dan generating economic value for the community.
Co-Authors *, Irwansyah . Rosidi Alan Smith Purba Anisa Kusumawardani Bartolome, Erdy Ismail Bartolome, Erdy Ismail Bartolome Cecilia Amalia Sandra Rumajar Christine Gabriella Damanik, Chrystian Mahardika Dharma Kesuma, Dharma Dwi Risma Deviyanti Eko Ganis Sukoharsono Endang Mardiati Fachry Abda El Rahman Fitermen, Andi Rezky Fitriana Hariadi, Bambang - Harseno, Diah Fitri Hasriadi, LM Hutabarat, Emayanti Christina Irwansyah Irwansyah Irwansyah Jayanti, Rizka Dwi Ledy Setiawati Lewi Malisan Made Sudarma Mandasari, Jayanti Muhammad Abadan Syakura Muhammad Abadan Syakura Nuraini Nuraini Nurdin, Jurana Rahayu Indriasari Retno Eka Wulandari Rezkiyanti, Nur Alfiah Rizka Dwi Jayanti Roekhudin, Roekhudin Rosidi Rosidi Set Asmapane Sri Mintarti Syah, Sri Rahayu Syah, Sultan Wirasmi Wardhani Yana Ulfah Yoremia Lestari Ginting