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All Journal Akuntabel : Jurnal Ekonomi dan Keuangan SAR (Soedirman Accounting Review): Journal of Accounting and Business Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Proceeding of National Conference on Accounting & Finance Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Wahana Pendidikan RATIO: Reviu Akuntansi Kontemporer Indonesia INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) JWM (JURNAL WAWASAN MANAJEMEN) Governors Eduvest - Journal of Universal Studies JOURNAL OF WETLANDS ENVIRONMENTAL MANAGEMENT IIJSE Indonesian Journal of Economic & Management Sciences (IJEMS) META - JOURNAL EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah
Ade Adriani
Universitas Lambung Mangkurat
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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Analisis Penerapan Biaya Lingkungan Studi Kasus Pada Rumah Sakit Islam Banjarmasin Noor, Fatmawati Bakri; Adriani, Ade; Norlena; Riyadi, Padlah
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 1 No 2 (2023): December
Publisher : Abadi Institute

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

Abstract

This study aims to uncover waste management activities and environmental costs of environmental cost reporting at the Islamic Hospital of Banjarmasin. This researcher uses a qualitative paradigm with a case study design. The research scope is the Unit of Environmental Health Sanitation with the accounting process of environmental management, hospital waste management's data focus, and expenditures for waste costs. Primary data were collected through in-depth interviews and observations; secondary data, through documentation. The results revealed that environmental management accounting systems in 2019 and 2020 found hidden environmental costs from waste management cost reports in the Financial Statements. For example, the environmental cost report applied to the SKL Unit revealed Rp 677.646.500 and Rp 459.521.600 not presented as an environmental cost in 2019 and 2020. The implementation of environmental cost accounting through environmental cost reporting at the Islamic Hospital of Banjarmasin revealed that special reports in environmental management accounting could be used as information by the management of the Islamic Hospital of Banjarmasin in planning and controlling environmental responsibility activities. The study results also revealed that the environmental cost report facilitated the direction of the Islamic Hospital of Banjarmasin in making decisions related to environmental costs and provided information for stakeholders that hospitals have been responsible for maintaining environmental health.
HUBUNGAN MODEL LIMA BOTTOM LINES, INDEKS PELAPORAN  5 STAR DENGAN KINERJA KEUANGAN DAN KEBIJAKAN DIVIDEN (STUDI PADA PERUSAHAAN LQ-45 PERIODE PELAPORAN KEUANGANTAHUN 2020-2023) Basri, Darma Wahyuli; Hifni, Syaiful; Adriani, Ade; Nordiansyah, M.
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/zy9h1w12

Abstract

Penelitian ini bertujuan untuk menganalisis perbedaan dan hubungan antara penerapan model lima bottom line dengan indeks pelaporan terhadap kinerja keuangan dan kebijakan dividen pada perusahaan yang tergabung dalam indeks LQ45 di Bursa Efek Indonesia periode 2020–2023. Penelitian dasar ini menggunakan lima variabel independen bottom line, yaitu ekonomi, sosial, lingkungan, tata kelola, dan pemberdayaan, yang diukur dengan indeks pelaporan 5 STAR (Primary Stakeholders Expectation, Objectives, Strategies, Implementation, Results). Variabel dependen meliputi kinerja keuangan dan kebijakan dividen. Data diperoleh dari 92 laporan keuangan tahunan perusahaan selama periode penelitian. Hasil pengujian hipotesis pertama (H01) menggunakan uji chi-square menunjukkan bahwa frekuensi observasi (FO = 140,82) lebih besar daripada frekuensi harapan (FE = 36,42) dengan tingkat signifikansi < 0,05. Hal ini menunjukkan bahwa H01 ditolak, sehingga terdapat perbedaan signifikan dalam pelaporan kinerja keuangan dan kebijakan dividen antara perusahaan yang menerapkan model lima bottom line dengan indeks pelaporan 5 STAR. Sementara itu, hasil uji hipotesis kedua (H02) menggunakan Pearson Contingent Coefficient menghasilkan nilai C = 0,1794. Berdasarkan kaidah empiris Guilford, nilai tersebut menunjukkan tingkat hubungan yang rendah. Dengan demikian, meskipun terdapat perbedaan signifikan dalam pelaporan, hubungan antara penerapan lima bottom line dengan kinerja keuangan dan kebijakan dividen tergolong lemah.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP PRAKTIK MANAJEMEN LABA Agus Riyanto; Ade Adriani; Norlena
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 10 No. 1 (2021): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v10i1.1271

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengukur pengaruh kepemilikan manajerial, komisaris independen, komite audit dan pengungkapan tanggung jawab sosial perusahaan terhadap praktik manajemen laba. Sampel data pada penelitian ini dipilih menggunakan nonprobability sampling method dengan teknik pengambilan sampel berupa purposive sampling sehingga diperoleh sebanyak 40 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) yang memenuhi kriteria. Data dianalisis menggunakan regresi logistik biner pada SPSS 22. Hasil dari penelitian ini menunjukkan bahwa variabel kepemilikan manajerial berpengaruh negatif terhadap praktik manajemen laba. Variabel komisaris independen dan komite audit menunjukkan tidak ada pengaruh terhadap praktik manajemen laba. Variabel pengungkapan tanggung jawab sosial perusahaan menunjukkan pengaruh positif terhadap praktik manajemen laba.
Academic Behavior from the Perspective of the Fraud Hexagon Theory (An Empirical Study of Master’s Degree Accounting Students in South Kalimantan Province) Putri, Audri Helmina; Adriani, Ade; Yuliani, Rahma
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9728

Abstract

This study examines academic behavior from the perspective of the Fraud Hexagon Theory, which includes pressure, opportunity, rationalization, capability, arrogance, and collusion. The purpose of this research is to analyze the influence of these six factors on academic fraud behavior among Master’s degree students in Accounting in South Kalimantan Province. This study employs a quantitative approach using primary data collected through questionnaires distributed to Accounting postgraduate students. The data were analyzed using statistical techniques to test the proposed hypotheses. The results indicate that pressure, opportunity, rationalization, capability, arrogance, and collusion have varying effects on academic fraud behavior, either individually or simultaneously. These findings provide empirical evidence that the Fraud Hexagon Theory can be applied to explain academic misconduct in higher education. This study is expected to contribute to the development of academic integrity policies and preventive strategies to reduce academic fraud in postgraduate education.
Co-Authors A. Yunani Achmad Suhaili Adya Ferina Agus Riyanto Akhid Yulianto Anizar, Sriyunia Antonius G.S Atma Hayat Banjar Nahor, Josmar Lambok Basri, Darma Wahyuli Fahmi Rizani Fahmi, Syarif Fatmawati Bakri Noor Ferina, Adya Fitri, Eka Hamdani Hamdani Hifni, Syaiful Josmar Lambok Banjar Nahor Karimah, Nur Nida Leviana, Martha Lu’lu Nurjihan Maharani, Frista Tiara Maria Chatarina Maharani Putri Mahayana Muhammad Riza Firdaus Muhammad Riza Firdaus, Muhammad Riza Noor, Fatmawati Bakri Nordiansyah, Muhammad Norlena Norlena Nugeraha, Eddy Harwan Nur Nida Karimah Padlah Riyadi Putri, Audri Helmina Putri, Kamila Windyani S, Antonius G S, Syahrituah Saprudin Saprudin Saputra, Rizal Sarwani Sarwani Sarwani Sarwani, Sarwani Sembiring, Malem Pagi Sisca, Yulia Suhaili, Achmad Syahrituah S Wahyudin Nor Yuliani, Rahma Yuliani, Rahma Yuliani Yunani, A.