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All Journal Jurnal Akuntansi Multiparadigma Journal of Auditing, Finance, and Forensic Accounting Akuisisi : Jurnal Akuntansi AKRUAL: Jurnal Akuntansi Akuntabel : Jurnal Ekonomi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JRMSI - Jurnal Riset Manajemen Sains Indonesia Dinamisia: Jurnal Pengabdian Kepada Masyarakat Management and Economics Journal (MEC-J) JMM (Jurnal Masyarakat Mandiri) JURNAL TEKNIK INFORMATIKA DAN SISTEM INFORMASI Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi JSHP (Jurnal Sosial Humaniora dan Pendidikan) Jurnal Bisnis dan Kewirausahaan J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Mahakam Jurnal Riset Terapan Akuntansi Seminar Nasional Teknologi Informasi Komunikasi dan Administrasi [SEMINASTIKA] Innovation in Research of Informatics (INNOVATICS) International Journal of Business, Law, and Education eMBeJi : Manajemen dan Bisnis Jurnal Jurnal Bisnis dan Kewirausahaan Journal of Applied Islamic Economics and Finance Journal of Applied Community Engagement (JACE) Jurnal Informatika Ekonomi Bisnis Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Jurnal Hasil Inovasi Masyarakat (JHIM) INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi E-Jurnal Akuntansi
Kusno, Hendra Sanjaya
Politeknik Negeri Balikpapan
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

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Rancang Bangun Aplikasi Akuntansi Penyusunan Laporan Keuangan Berbasis Spreadsheet Pada CV. ABC Kusno, Hendra Sanjaya; Finanto, Hasto; Santika, Sisca; Ramadhani, Ranita
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 26 No. 4 (2024): Oktober
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v26i4.2032

Abstract

Fokus penelitian ini adalah untuk menemukan permasalahan dalam penyusunan laporan keuangan serta merancang dan mengembangkan Aplikasi Akuntansi Penyusunan Laporan Keuangan Berbasis Spreadsheet pada CV. ABC. Metode yang dipakai yaitu Participatory Action Research (PAR) dengan pendekatan pengembangan produk. Pengumpulan data dilakukan melalui teknik inquiry, observasi, dan wawancara. Design serta subjek, alat serta prosedur mengumpulkan dan menganalisis data adalah semua bagian dari tahapan penelitian. Barang yang dikembangkan telah berhasil diimplementasikan dengan baik. Selain meningkatkan kemudahan penggunaan, aplikasi ini memungkinkan pengolahan transaksi keuangan dan pembuatan laporan keuangan yang fleksibel secara otomatis CV. ABC menunjukkan penerimaan positif terhadap teknologi ini dan keinginan untuk menggunakannya dalam jangka panjang. Penelitian ini mendemonstrasikan keberhasilan pengembangan dan implementasi SIA berbasis Spreadsheet yang sesuai dengan kebutuhan CV. ABC. Temuan ini sejalan dengan Technology Acceptance Model (TAM), menekankan pada dampak dirasakan sehingga mempengaruhi penerimaan teknologi serta kemudahan penggunaan
Pengaruh pola mutasi, lingkungan kerja dan stress kerja terhadap motivasi kerja pegawai Eviyanti, Novitasari; Darmawan, Arief Rahmad; Haryani; Kusno, Hendra Sanjaya
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 19 No. 4 (2023): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i4.2492

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh pola mutasi terhadap motivasi kerja pegawai, lingkungan kerja terhadap motivasi kerja pegawai dan stress kerja terhadap motivasi kerja pegawai. Obyek penelitian ini adalah pegawai di KPPBC TMP C Ketapang. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan eksplanatif. Jumlah populasi pada penelitian ini sebanyak 40 responden, sampel yang diambil adalah seluruh anggota populasi dengan metode yang digunakan adalah sensus. Hasil pengujian pola mutasi terhadap motivasi kerja nilai hitung sebesar 2,705 > t tabel = 2,021. α = 0,05 dengan angka signifikansi 0,010 < α = 0,05 sehingga Ho ditolak dan Ha diterima (signifikan). Dengan demikian hipotesis 1 (H1) bahwa pola mutasi berpengaruh positif terhadap motivasi kerja pegawai terbukti. Hasil pengujian pengaruh lingkungan kerja terhadap motivasi pegawai adalah nilai t hitung sebesar 2,959 > t tabel = 2,021 dengan angka signifikansi 0,005. < α = 0,05 sehingga Ho ditolak dan Ha diterima (signifikan). Dengan demikian hipotesis 2 (H2) bahwa lingkungan kerja berpengaruh positif terhadap motivasi kerja pegawai terbukti. Hasil pengujian pengaruh stress kerja terhadap motivasi kerja adalah nilai t hitung sebesar -0,39 < t tabel = 2,021 dengan angka signifikansi = 0,969 > α = 0,05 sehingga Ho diterima dan Ha ditolak. Dengan demikian hipotesis 3 (H3) bahwa stress kerja tidak berpengaruh terhadap motivasi kerja. Dengan demikian pola mutasi dan lingkungan kerja berpengaruh terhadap motivasi kerja pegawai di KPPBC TMP C Ketapang
Competency-Based Training for Business and Management’s Vocational Teachers in East Kalimantan Wijayani*, Dahyang Ika Leni; Kusno, Hendra Sanjaya; Finanto, Hasto
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 1 (2024): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v8i1.16586

Abstract

As evidence of their proficiency, Accounting Vocational School graduates are required to possess a TA Junior Competency Certificate. There is only one certified accounting technician teacher in Balikpapan now. This service attempts to address this problem by certifying accounting teachers with professional skills. It is envisaged that as SMK Accounting teachers become certified, SMK graduates' competence will rise as well. The program provided as part of this community service aims to assist in resolving current issues by providing: (1) offline training to get ready for junior accounting technician competency exam; and (2) support during the exam. Forty-five teachers from vocational schools in East Kalimantan participated in this program. Overall, 56% of participants reported feeling extremely satisfied, and up to 44% reported feeling satisfied and assisted by the training. According to the feedback from this program, participants thought that more training time was necessary, particularly for computer accounting application schemes.
Green Accounting, Corporate Social Responsibility, Business Strategy, and Firm Value: Evidence from Indonesia Santika, Sisca; Kusno, Hendra Sanjaya; Arazy, Dito Rozaqi; Ismail, Aida Hazlin
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi.
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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

Abstract

Introduction/Main Objectives: This paper investigates the influence of Green Accounting practices and Corporate Social Responsibility (CSR) disclosures on Firm Value in the Indonesian mining sector, highlighting the critical role of environmental and social responsibilities in corporate valuation. Background Problems: The research question centres on whether Green Accounting and CSR disclosures significantly affect Firm Value. The mining sector, known for its environmental and health risks, must adopt responsible practices to enhance Firm Value. Novelty: This study uniquely incorporates Business Strategy as a moderating variable in examining the relationship between Green Accounting, CSR disclosure, and Firm Value, filling a gap in existing literature on how business strategies impact these relationships. Research Methods: The research utilizes quantitative methods, analysing secondary data from annual and sustainability reports of mining companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The sample includes 25 companies selected based on criteria such as consistent reporting and profitability, with data processed using SmartPLS 3.2.9 software. Findings/Results: Results indicate that Green Accounting and CSR disclosures positively influence Firm Value. However, Business Strategy does not significantly moderate this relationship, suggesting that the direct effects of Green Accounting and CSR practices on Firm Value are substantial regardless of strategic variations. Conclusion: The study concludes that while Green Accounting and CSR disclosures are pivotal for enhancing Firm Value, Business Strategy does not notably modify this relationship. The implications highlight the necessity for companies to prioritize transparent environmental and social reporting to build stakeholder trust and improve Firm Value. The main takeaway is the essential role of sustainable practices in driving corporate performance and valuation, emphasizing the need for companies to integrate environmental and social responsibilities with financial performance.
Pengaruh Kesadaran, Pengetahuan, dan Sanksi terhadap Kepatuhan Wajib Pajak Orang Pribadi Apriani, Endang Sri; Lestari, Apriyani Dwi; Santika, Sisca; Kusno, Hendra Sanjaya
Akuisisi : Jurnal Akuntansi Vol 21, No 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.2365

Abstract

Tax is the main source of state revenue that is important to support national development and the progress of the country. In 2023, there was a fluctuation in tax revenue in Indonesia. Although there was an increase in the submission of Annual Tax Returns from 2020 to 2022, the increase was not optimal. This study aims to examine the effect of tax awareness, tax knowledge, and tax sanctions on individual taxpayer compliance at PT PLN NUSA DAYA in Balikpapan City. Using quantitative methods and Statistical Product and Service Solutions software, data from 60 employee respondents registered at PT PLN NUSA DAYA were taken through saturated sampling techniques. The results of the study indicate that tax awareness, tax knowledge, and tax sanctions simultaneously affect taxpayer compliance. Partially, tax awareness and tax knowledge have a positive effect on individual taxpayer compliance, while tax sanctions have no effect. Further researchers can add other variables. Variable variables are expected to find things that can increase individual taxpayer compliance.
Inovasi pembelajaran akuntansi: peningkatan kompetensi digital aplikasi accurate bagi guru smk bisnis manajemen Balikpapan guna meningkatkan efektivitas mengajar Arazy, Dito Rozaqi; Ismawanto, Totok; Muamilah, Husnul; Kusumawati, Ratna Dewi; Rio, Wahyu Yusuf; Kusno, Hendra Sanjaya
Jurnal Hasil Inovasi Masyarakat Vol. 2 No. 2 (2025): Juli - Desember (In Progress)
Publisher : Borneo Novelty Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70310/jhim.2025.03021288

Abstract

Pengabdian kepada masyarakat ini dilatarbelakangi rendahnya kompetensi digital guru produktif keuangan SMK Bisnis Manajemen di Balikpapan dalam mengoperasikan Accurate Accounting Software, padahal aplikasi ini banyak digunakan di industri dan penting untuk menyiapkan lulusan yang siap kerja. Kegiatan bertujuan meningkatkan kemampuan guru dalam penggunaan Accurate serta mendorong inovasi pembelajaran akuntansi berbasis teknologi. Metode pelaksanaan meliputi: (1) persiapan melalui koordinasi dengan MGMP, pemetaan kebutuhan, dan penyusunan modul pelatihan; (2) pelatihan intensif secara tatap muka dan daring berupa materi teori, praktik, dan studi kasus; serta (3) monitoring dan evaluasi menggunakan pre-test, post-test, dan kuesioner kepuasan peserta. Hasil kegiatan menunjukkan peningkatan kompetensi guru dalam melakukan company setup, pencatatan transaksi, pengelolaan persediaan dan aset tetap, serta penyusunan laporan keuangan otomatis. Guru juga mulai mengintegrasikan Accurate dalam RPP dan menunjukkan kepercayaan diri yang lebih tinggi dalam mengajar menggunakan teknologi. Secara keseluruhan, program ini berkontribusi pada penguatan pembelajaran akuntansi digital dan relevansi pendidikan vokasi dengan kebutuhan dunia industri.
Carbon Emissions and Governance: Two Sides of the Coin that Determine Corporate Financial Performance Sisca Santika; Alya Dhiya Atiqah; Hendra Sanjaya Kusno; Tito IM. Rahman Hakim
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p14

Abstract

Tight business competition encourages public companies to continuously evaluate their performance in order to improve profitability, business sustainability, and financial performance. This evaluation makes carbon emission disclosure increasingly important for investors and the public. This study analyzes the effect of Carbon Emission Disclosure, Board of Directors, and Institutional Ownership on Financial Performance using quantitative methods with 63 data from sustainability and annual reports of mining companies on the IDX for the period 2021-2023. The results show that all three variables simultaneously affect Financial Performance, with Carbon Emission Disclosure having a negative impact, Board of Directors having no effect, and Institutional Ownership having a positive impact.
Peluang Program Studi Akuntansi Bisnis Digital di Kalimantan Timur: Sebuah Survei Kusumawati, Ratna Dewi; Kusno, Hendra Sanjaya; Apriani, Endang Sri; Dewi, Made Lia Ananda; Ramadhani, Ranita
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 4 (December 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i4.1306

Abstract

This survey-study aims to provide an overview of the interest in higher education among high school students in Akuntansi Bisnis Digital programs, in East Kalimantan, and to map the needs of industrial world needs related to graduates with digital business accounting skills in East Kalimantan. The data for this study were obtained through the distribution of questionnaires to high school students for the study interest survey and to industrial companies for the industry needs survey. The samples taken for this survey were high school students in East Kalimantan and companies in the East Kalimantan region. The data were then processed simply to interpret the results. The survey results showed that respondents with interest in studying had the intention to continue their studies to a higher education, and specifically, 56% of respondents were interested in continuing their studies to Akuntansi Bisnis Digital study program. Furthermore, the survey results for industry needs stated that 97% of industries require workers with digital business accounting knowledge, where these workers understand accounting and business as well as related technologies, where these skills can be obtained from graduates of the digital business accounting study program.
Co-Authors Abd Rohman Taufiq Agustin, Kety Lulu Aldhea Shafitri Alya Dhiya Atiqah Apriani, Endang Sri Aulia, Junda Nur Bunga Alfi Sa'idah Danar Retno Sari Darmawan, Arief Rahmad Dewi, Made Lia Anada Dewi, Made Lia Ananda Dito Rozaqi Arazy Dwi Ayu Fitrianty Endang Sri Apriani Eny Fahrati Erick Sorongan, Erick Eviyanti, Novitasari Finanto, Hasto Gozali Gozali Hadiani, Fatmi Hadiyanto Hadiyanto Hakim, Tito IM. Rahman Haryani Hasto Finanto Ida Ayu Putu Sri Widnyani Ida Suriana Ida Suriana Ismail, Aida Hazlin Ismawanto, Totok Juspa Parasi Kango, Riklan Lestari, Apriyani Dwi Mairani Safitri Muamilah, Husnul Muhamad Redza Safitra Muhammad Zihad Al Qaushar Muhammad Zulfariansyah Murlita, Yudha Adha Murtanto Murtanto Nabila Khairunnissa Nawang Retno Novia Arthamelia Putri Ramadhani Novitasari Eviyanti Nur Vita Opu Ony Artauli Simatupang Parasi, Juspa Patria Rahmawaty, Patria Pongtuluran, Ezra Hartarto Putri Shafar, Habibah Putri, Rizkia Amelia Rakim, Aditya Achmad Ramadhani, Ranita Ramli Ramli Ramli Ramli Ramli Ramli Ramli Ramli Ramli Ramli Ratna Dewi Kusumawati Rio, Wahyu Yusuf Ristika Yulianti Rumiatiningsih Rusti Amalia Putri Safitra, Muhamad Redza Safitri, Elvina Saiful Ghozi, Saiful Santika, Sisca Setiawan Setiawan Sindy Patika Sari Sisca Santika Suhaedi Suhaedi Suhaedi Suhaedi, Suhaedi Usfatun Tri Habibah Usman, Wilma Widyanti Wijayani*, Dahyang Ika Leni Wijayani, Dahyang Ika Leni Yulianti, Putri Kartika