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All Journal EKONOMIKA45 Gemilang: Jurnal Manajemen dan Akuntansi Jurnal ekonomi Manajemen dan Bisnis (JUBIS) Journal of Student Research Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Manajemen dan Ekonomi Kreatif Jurnal Nusantara Berbakti Manajemen Kreatif Jurnal Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Riset Ekonomi dan Akuntansi Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Media Akademik (JMA) Ekonomi Keuangan Syariah dan Akuntansi Pajak Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Bisnis, Ekonomi Syariah dan Pajak Jurnal Akuntansi Keuangan Dan Perpajakan Journal of Business Economics and Management Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Global Economics: International Journal of Economic, Social and Development Sciences Jurnal Akuntan Publik
Cholis Hidayati
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

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The Role of Sustainability Accounting in ESG Reporting Transparency Dela Wahyu Putri Awanda; Devina Shava Amalia; Cholis Hidayati
Global Economics: International Journal of Economic, Social and Development Sciences Vol. 2 No. 2 (2025): June: Global Economics - International Journal of Economic, Social and Developm
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globaleconomics.v2i2.245

Abstract

This study aims to understand how sustainable accounting practices can improve the transparency of reports related to environmental, social, and governance (ESG) aspects. This study uses a literature review method by examining 20 relevant previous studies. The discussion results indicate that sustainability accounting helps companies record and report financial and non-financial information transparently, thereby strengthening stakeholder trust and supporting decision-making. Additionally, digital technology enhances the effectiveness of ESG reporting, making it more accessible and accurate. Sustainability accounting is proven to be important not only for transparency but also for long-term business sustainability.
Audit Lingkungan atas Kepatuhan K3, Manajemen Risiko, dan Kesehatan Lingkungan pada Puskesmas Tenggilis Syahna Shinta Yunari; Cholis Hidayati
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 1 (2026): April: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i1.7573

Abstract

This studyyaims tooevaluate environmental activities at the Tenggilis Community Health Center by assessing compliance with occupational health and safety, risk management, and environmental health aspects. The method used is descriptiveequalitative with dataacollection through questionnaires, observation,iinterviews, andddocumentation. The analysis was conducted through reduction, presentation, and conclusion drawing. The results of the study show that the Tenggilis Community Health Center has generally met the criteria in each aspect, buttthere are still someeshortcomings. Innthe OSH aspect, training needs to be scheduled immediately. In risk management, all policies need to beeupdated to include the name and signature of theenew head offthe CommunityyHealth Center. In the environmental health aspect, deficiencies were found relateddto the completeness offthe administration of technical approval for wastewater quality standards and permits for B3 waste storage and wastewater treatment plants, which must be resolved immediately.
Analisis Perbandingan Rasio Keuangan Perusahaan Sektor Telekomunikasi Yang Terdaftar Di Bei Periode 2020 – 2022 Ananta Kumala Sari; Sullicyanna Luna Bianca; Ari Rohmana; Devira Larasati; Cholis Hidayati
Jurnal Akuntan Publik Vol. 2 No. 1 (2024): Maret : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i1.2396

Abstract

This study aims to analyze the comparison of financial ratios in the telecommunications sector listed on the Indonesia Stock Exchange for the period 2020-2022. Financial ratios are financial analysis tools used to evaluate company performance by comparing financial data contained in financial statements. Liquidity ratios, profitability ratios, activity ratios, solvency ratios, and market ratios are types of ratios. This research uses a qualitative method with secondary data on financial statements in the telecommunications sector for the 2020-2022 period. The data can be obtained by visiting the official website of the Indonesia Stock Exchange or visiting the company's website. The samples used were only four companies, namely PT Smartfren Telecom Tbk (FREN), PT Indosat Tbk (ISAT), PT XL Axiata Tbk (EXCL), and PT Telekomunikasi Indonesia Tbk (TLKM) using purposive sampling technique. The results of this study indicate that of the four companies, the ratio of PT Telekomunikasi Indonesia Tbk is superior compared to the other three companies because the company can utilize its cash and assets well, fulfill its obligations both short and long term, manage the company well and efficiently, and generate high profits with a reasonable share price.
Co-Authors Adelia Febriana Adhyasta Cakra Whisnu Arsyana Ahmad Qois Ajeng Rossantika Sari Aliatus Nurrochmah Alinda Dwi Jofanka Allesia Putri Wijaya Sutikno Allysia Safira P. P Amelia Vega Buana Ananta Kumala Sari Anisa Lailatul Nikmah Annisa Rahma Qur’aini Argaleka Ayu Candraningsih Ari Rohmana Astri Ayu Pramesti Ayu Asari Baity Nur Fadila Cailah Nasywa Afrila Celine Amanda Sarifatul Sabrina Cindy Rahmawati Dela Wahyu Putri Awanda Desfi Dwi Sulistyana Desinta Leba Devi Alita Solehsi Devina Shava Amalia Devira Larasati Diah Indri Anggriyanti Diana Indah Sri Lestari P. A Dicky Satria Ananta Haqq Dwi Dita Ratnasari Elmiano A. E. Erong Erinda Aprilia Puspitasari Fara Brygita Ramadhani Febi Theresia Imanuel Febrianti Novita Fernianda Wahyu Ramadanthy Fillah Ardhi Fitri Sulistiyana Hanum Cheffi A Intan Pandini Ira Kusuma Wardhani Irma Nur Fadlia Joanne Intania Rut Simunapendi Josephine Elliska Dinata Krisogonus A. Seleman Kristiana Greta Calosa Kusnul Kotimah Kustiwi, Irda Agustin Laila Putri Hidayati Lisa Lavenia Maftuhin Agung Prasetia Marcella Aulia Jayadi Maria Dinda A Maulana Ikhrom Ababil Mei Liana Rofilia Sari Moch Iqbal Romadhan Mochammad Arifin Mochammad Nuruddin R Muhammad Indra Wardana Muhammad Nabil Fatwa Mukhamad Sholikudin Nadia Fransiska Dewi Nia Nur Yanti Agustin Nilam Noer Faizah Nur Fitroten Dian Sari Patricia Channelia Wea Paulino da Costa Ferreira Putri Rahayu Rafa Syahrul Amrulloh Rafi Adyatma Reginata Saharany Kustanti Reinatto Yakobus Pati Agon Atakelan Richa Nor Syafitri Riska Septi Ariani Rista Intan Permatasari Rr Adzkia Larasati Meyrizky Salsabila Maulidya Supriadi Bahrim Selfya Rusdyanti Dewi Septiana Rozzi Rahmawati Shofiatus Sa’diyah Siti Ambar Mukti Puji Lestari SITI NURUL HIDAYATI Stefani Sindita Sari Sudarynianto NS Sukma Asri Sullicyanna Luna Bianca Syahna Shinta Yunari Uci Oktavia Veronika Christine Mevelia Via Wahyuningtyas Yohana Natalia Fransiska Yuli Meliana Yunia Six Putri Hermanto