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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ekonomi : Journal of Economic Fokus Ekonomi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Bima Abdi: Jurnal Pengabdian Masyarakat Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Pengabdian dan Inovasi
Alfian Sayuti
Universitas Bumigora
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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PENGUNGKAPAN LINGKUNGAN: STUDI PADA STURUKTUR KEPEMILIKAN DAN TIPE INDUSTRI Sayuti, Alfian; Santoso, Budi; Putra, I Nyoman N. A.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 8, No 2 (2020): JE VOL 8 NO 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1324.075 KB) | DOI: 10.35794/emba.v8i2.28379

Abstract

Penelitian ini bertujuan untuk membandingkan tingkat environmental disclosure berdasarkan struktur kepemilikan yang terdiri dari kepemilikan institusional, kepemilikan manajerial dan kepemilikan publik dan tipe industri yang terdiri dari perusahaan pertambangan, perusahaan manufaktur high profile dan perusahaan manufaktur low profile. Jenis penelitian ini adalah komparatif dengan populasi 210 perusahaan pertambangan dan manufaktur yang terdaftar di Bursa Efek Indoensia (BEI) periode 2018. Pengambilan sampel dilakukan dengan probability sampling menggunakan teknik pengambilan simple random sampling dengan jumlah sampel setiap kelompok 30 perusahaan. Teknis analisis yang digunakan adalah Anova, uji kontras dan uji Mann Whitney. Hasil penelitian menunjukan bahwa tidak terdapat perbedaan environmental disclosure berdasarkan struktur kepemilikan dan tipe industri. Selain itu, tidak terdapat perbedaan environmental disclosure anatara perusahaan pertambangan dan perusahaan manufaktur high profile. Hasil lainnya terdapat perbedaan nyata environmental disclosure perusahaan pertambangan dengan perusahaan manufaktur low profile. Hal ini menunjukan bahwa perusahaan yang aktivitas operasionalnya berdampak signifikan terhadap lingkungan seperti perusahaan pertambangan akan lebih banyak mengungkapkan isu lingkungan daripada perusahaan yang rendah dampak operasionalnya terhadap lingkungan. Kata Kunci: Environmental Disclosure, Struktur Kepemilikan, Tipe Industri.
Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Pengungkapan Lingkungan Alfian Sayuti; Paradisa Sukma; Dedi Aprianto
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 2 No 2 (2021): Rekan
Publisher : Program Study Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (640.712 KB) | DOI: 10.30812/rekan.v2i2.1467

Abstract

Setiap perusahaan membutuhkan legitimasi dari masyarakat dan lingkungan setempat.Hal ini penting untuk keberlanjutanoperasional perusahaan.Dukungan pemerintah dengan regulasi dan pengawasan dapat mendorong perusahaan untuk mempertanggungjawabkan aktifitasnya terhadap lingkungan.Pengungkapan lingkungan merupakan informasi yang disajikan oleh perusahaan berkaitan dengan tanggungjawab terhadap lingkungan.Penelitian ini menganalisis pengaruh profitabilitas dan ukuran perusahaan terhadap pengungkapan lingkungan.Penelitian ini dilakukan terhadap 31 sampel perusahaan manufaktur dan pertambangan yang terdaftar di BEI.Kemudian merekamenerbitkan laporan keberlanjutan tahun 2018.Hasil penelitian menemukan bahwa profitabilitas dan ukuran perusahaan tidak mempengaruhi pengungkapan lingkungan.
Akuntan Perempuan Sebagai Inen Bale, Inen Gawe, dan Inen Pare Ika Putri Fitri Ajiani; Defel Septian; Alfian Sayuti
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 3 No 1 (2022): Rekan
Publisher : Program Study Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v3i1.1842

Abstract

Abstrak Penelitian ini bertujuan untuk melihat pencapaian work-life balance akuntan publik perempuan berdasarkan kearifan lokal masyarakat sasak. Penelitian ini dibatasi pada Inen Bale, Inen Gawe, dan Inen Pare karena ketiga istilah ini yang paling menggambarkan peran ganda perempuan sasak sebagai ibu, istri, dan pekerja yang menunjukkan pencapaian work-life balance pada zamannya. Penelitian ini menggunakan pendekatan fenomenologi. Teknik pengumpulan data menggunakan teknik wawancara. Hasil penelitian menunjukkan bahwa akuntan publik perempuan menjalankan peran ganda sebagai ibu, istri, dan pekerja selayaknya inen bale, inen gawe, dan inen pare. Penelitian ini juga mampu menjelaskan pencapaian work-life balance seseorang dapat berbeda-beda tergantung dari tingkat fleksibilitas jam kerja. Semakin tinggi fleksibilitas jam kerja yang dimiliki semakin tinggi pencapaian work-life balance seseorang. Kata kunci : Akuntan Publik, Perempuan, Work-Life Balance, Kearifan Lokal Abstract This study aims to see the achievement of work-life balance for female public accountants based on the local wisdom of the Sasak community. This research is limited to Inen Bale, Inen Gawe, and Inen Pare because these three terms best describe the dual roles of Sasak women as mothers, wives, and workers who show the achievement of work- life balance in their era. This study uses a phenomenological approach. Data collection techniques using interview techniques. The results showed that female public accountants played a dual role as mother, wife, and worker as inen bale, inen gawe, and inen pare. This research is also able to explain that the achievement of a person's work-life balance can vary depending on the level of flexibility of working hours. The higher the flexibility of working hours, the higher one's work-life balance will be achieved. Keywords : Public Accountant, Female, Work-Life Balance, Local Wisdom
Pengungkapan Lingkungan pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Alfian Sayuti; Muliani Muliani; Dewa Ayu Oki Astarini; Defel Seftian
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 3 No 2 (2022): Riset, Ekonomi, Akuntansi dan Perpajakan(Rekan )
Publisher : Program Study Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v3i2.2391

Abstract

Tujuan penelitian ini untuk mengetahui kriteria keberlanjutan perusahaan pertambangan pada aspek lingkungan secara deskriptif. Jenis penelitian ini adalah penelitian deskriptif. Penelitian dilakukan pada perusahaan pertambangan yang ada di Bursa Efek Indonesia. Data perusahaan diambil dari laporan keberlanjutan dan laporan tahunan perusahaan periode 2018. Untuk mengukur pengungkapan lingkungan, digunakan metode check list dengan GRI Standar sebagai pedoman penilaian. Cara penggunaan metode ini yaitu jika item lingkungan diungkapkan di dalam laporan keberlanjutan atau laporan tahunan maka akan diberi skor 1, jika tidak diberi 0. Hasil penelitian menunjukan aspek lingkungan yang paling banyak diungkapkan adalah Air Limbah dan Limbah (30 item), Energi (29 item), Keanekaragaman Hayati (26 item), Emisi (18 item), Kepatuhan Lingkungan (12 item), Air (9 item), Material (7 item) dan Penilaian Lingkungan Pemasok (3 item). Sedangkan indikator lingkungan yang paling banyak diungkapkan adalah tentang limbah berdasarkan jenis dan metode pembuangan (16 item), pengungkapan ketidakpatuhan terhadap undang-undang dan peraturan tentang lingkungan hidup (12 item), tentang pengurang konsumsi energi (10 item) dan habitat yang dilindungi atau direstorasi (10 item). Kemudian perusahaan dengan pengungkapan tertinggi adalah PT Bukit Asam Tbk (PTBA) (16 item), disusul oleh PT Aneka Tambang (ANTM) 15 item, dan PT Vale Indonesia Tbk (INCO) 14 item.
Perhitungan Harga Pokok Pesanan dengan Pendekatan Metode Full Costing Alfian Sayuti; R. Ayu Ida Aryani; Defel Septian
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 1 No. 2 (2022): September 2022
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.224 KB) | DOI: 10.57141/kompeten.v1i2.9

Abstract

In 2022, the MSME sector needs to increase its operational activities due to the declining economy due to the pandemic, so that company profits can be improved. Companies in the manufacturing sector have more complicated activities than in the trade or service sector. This will affect manufacturing business actors in measuring manufacturing costs, cost of goods manufactured, and cost of goods sold accurately based on a measurable cost accounting approach. Based on this, descriptive qualitative research was conducted to compile the cost of goods ordered at a manufacturing company in Babakan, Mataram. The results showed that there were differences in the calculation of the cost of goods ordered between the company's calculations and the researchers' calculations. This difference is because the company does not charge asset depreciation in the order cost. This could be because the company did not record its assets so the depreciation expense could not be determined.
THE SUSTAINABILITY REPORTING WITHIN THE ASEAN COUNTRIES; A BIBLIOMETRIC ANALYSIS REVIEW Alfian Sayuti; Dedi Aprianto
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 1: Juni 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.1.181-198

Abstract

Sustainability reporting is  one of the company’s efforts to present non-financial information to stakeholders. It is hoped that this will increase the company’s transparency in all its activities related to the environment, social and economy. This study used a bibliometric analysis related to the previous studies related to the issue of sustainability reports. The current study was conducted by using data from the Scopus sources. The keyword used is sustainability reporting with a total data of 428 documents. The current study was carried out only for the ASEAN countries. The research identified several things including research contributions by countries, journals, topics, keywords, authorships, and affiliations. The finding shows that the ASEAN countries dominating the so-called studies related to the sustainability reporting is Malaysia and Indonesia. The mostly-used keywords are sustainability and sustainability reporting. This study also presents the data on journal affiliations and publishers who contributed to this study. The results have limitations including data sources and supporting software used. Sources of data only come from articles accredited by Scopus, then the data obtained is processed using only 1 software. The novelty of this research is to analyze the sustainability report issues by using a Bibliometric model in the ASEAN countries. It is expectedly used to provide more insight towards researchers and academia interested in discussing under sustainability reporting issues.
THE CORRUPTION TRENDS WITHIN THE ASEAN COUNTRIES: A BIBLIOMETRIC ANALYSIS REVIEW Muliani Muliani; Alfian Sayuti; Defel Septian
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 19, No 1: June 2024
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.19.1.136-144

Abstract

This article gives a quantitative examination of corruption trends in one of the ASEAN countries. The study focused on 5 research questions. Information is collected to check the above research questions and a network map is applied. This study aims to examine the publication of documents based on the most influential articles, co-authorship of country, co-occurrenceance of all keywords, most cited sources, co-citation of cite author. Keywords are categorized into several clusters. The type of analysis used is bibliometric analysis. This study took the latest data of 823 articles from the scientific database, namely SCOPUS from 2000-2024, and network analysis using VOSviewer software. This study found that The most influential article in the study of Corruption in ASEAN Country is the article entitled "Institutional causes, macroeconomic symptoms: Volatility, crises, and growth" with a number of citations of 785 times. Indonesia is the ASEAN state that contributes the most to research related to Corruption with a total of 279 documents. The main field of study keywords that are most often used in Corruption research in ASEAN Country are Corruption. The journal source that publishes the most research on corruption is the Journal of Financial Crime with a total of 621 citations. Based on the co-citation of cite author, Shliefier is the author with the most citations. This research has certain limitations and is concluded by providing implications and suggestions for future studies. Finally, this study will provide more insight for researchers, academics, and others to find research gaps in the field of corruption.
Tingkat Pengungkapan Emisi dan Kepatuhan Lingkungan: Analisis Sebelum dan Sesudah Penerapan Aturan OJK No. 16/SEOJK.04/2021 dalam Konteks Teori Legitimasi dan Stakeholder Alfian Sayuti
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 2 No. 6 (2024): Mei 2024
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v2i6.128

Abstract

Perekonomian yang berkelanjutan seharusnya menjadi perhatian para pemangku kepentingan. Pemerintah sebagai regulator diharapkan menjadi pengawas bagi perusahaan yang tidak menerapkan konsep keberlanjutan, sedangkan perusahaan sebagai pelaku ekonomi seharusnya bertanggungjawab penuh terhadap dampak operasionalnya terhadap lingkungan dan masyarakat. Penelitian ini menguji tingkat pengungkapan emisi dan kepatuhan perusahaan terhadap lingkungan sebelum dan setelah diterbitkannya aturan Otoritas Jasa Keuangan No. 16/SEOJK.04/2021. Data yang digunakan adalah perusahaan high-profile yang terdaftar di Bursa Efek Indonesia periode 2020 dan 2021. Pengungkapan emisi dan kepatuhan terhadap lingkungan dianalisis menggunakan metode konten analisis, dimana Global Reporting Initiative (GRI) Standards 2016 sebagai pedoman. Uji analisis menggunakan Wilcoxon Signed Ranks Test. Hasilnya menunjukkan bahwa terdapat perbedaan signifikan pengungkapan emisi dan kepatuhan terhadap lingkungan pada perusahaan high-profile sebelum dan setelah penerbitan aturan No. 16/SEOJK.04/2021. Temuan ini membuktikan aturan tersebut diprediksi efektif dan mengkonfirmasi penerapan dari teori legitimasi dan teori stakeholder dalam perspektif yang berbeda. Studi ini berkontribusi terhadap pihak pemerintah dan perusahaan terutama dalam pengambilan kebijakan berkaitan dengan isu lingkungan.
ENVIRONMENTAL DISCLOSURE PRACTICES: A NEO INSTITUTIONAL THEORY PERSPECTIVE ACROSS INDUSTRIES Sayuti, Alfian; Prasetyo, Rahman
Jurnal Ekonomi : Journal of Economic Vol 15, No 2 (2024): Jurnal Ekonomi : Journal of Economic
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v15i2.7851

Abstract

Environmental issues have been one of the topics discussed at international conferences since Stockholm 1972 to Stockholm 2022. Indonesia is participating in the improvement of sustainability performance, so the creation of regulations and policies related to environmental issues is necessary for companies operating in Indonesia. This research examines environmental disclosure based on industry type (model 1) and examines environmental disclosure before and after the issuance of regulations related to sustainability reporting (model 2). The data used are mining and manufacturing companies listed on the Indonesia Stock Exchange in 2020-2021. The results of the study prove that there are differences in environmental risks between mining, high-profile and low-profile manufacturers. Furthermore, there are differences in environmental disclosure scores before and after the issuance of these regulations. These findings enhance the Neo-Institutional theory that regulators can exert pressure on an institution.
Pelatihan Penulisan Sitasi dan Daftar Pustaka secara Manual bagi Mahasiswa untuk Penulisan Karya Tulis Ilmiah Dedi Aprianto; Sutarman; Lela Rahmawati; Alfian Sayuti; Rina Komala
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 2 No. 4 (2024): Jurnal Ilmiah Pengabdian dan Inovasi (Juni)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57248/jilpi.v2i4.453

Abstract

Students are faced with the challenge of producing quality and credible scientific papers. One important aspect of scientific papers is mastering citation and reference writing. This skill is often a weakness for students, thus triggering the desire to conduct community service. This community service aims to improve students’ ability to master the practice of manual citation and reference writing. The method used for this a community service was a training employed through lecturing, demonstrating, making group-discussion, and practicing. Hopefully, the program can improve the quality of students' scientific papers. The training program is important for the scientific papers, which was implemented for students. The results describe that equipping students with manual skills in citation and improving the quality of academic writing is urgent. The success of the program was evident with high participant satisfaction and significant improvement in the mean scores of the students’ feedback; satisfaction with training materials (4.28), satisfaction with the instructors (4.22), satisfaction with training facility (4.09), satisfaction with participant engagement (3.94), and level of understanding and application (4.20). Overall, the mean score is 4.1. The evaluation results suggest significant improvement in the pre-test’s mean score (61.65) and the post-test’s mean score (89.46). The program is expected to imply that students have an increased ability to compose quality scientific writings with accurate citations and references accurately and academically.
Co-Authors Dedi Aprianto Defel Seftian Defel Septian Dewa Ayu Oki Astarini Dina Amalya Putri Dwi Budi Santoso Feryansyah Feryansyah Feryansyah Herawati Khotmi Ika Putri Fitri Ajiani Ikang Murapi Khaerul Umam Khotmi, Herawati Lela Rahmawati Muliani Muliani Muliani, Muliani Paradisa Sukma Prasetyo, Rahman Putra, I Nyoman N. A. R. Ayu Ida Aryani Reny Wardiningsih Resty Yusnirmala Dewi Rina Komala Sutarman Sutarman