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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JOURNAL OF APPLIED ACCOUNTING AND TAXATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING MABIS: Manajemen dan Bisnis Jurnal Abdimas ADPI Sosial Dan Humaniora
Sinarti, Sinarti
Politeknik Negeri Batam
Arts Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pendampingan Penyusunan Laporan Keuangan dan Pajak Pondok Pesantren Baitul Qur’An Berbasis Excel Sinarti Sinarti; Riri Zelmiyanti; Doni Putra Utama; Nanik Lestari; Muhammad Ikhlash
Jurnal Abdimas Adpi Sosial dan Humaniora Vol. 4 No. 1 (2023): Jurnal Abdimas ADPI Sosial dan Humaniora
Publisher : Asosiasi Dosen Pengabdian kepada Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/jsoshum.v4i1.275

Abstract

The Baitul Qur'an Islamic Boarding School has resources that come from the participation of the community, government and donors so that good and transparent financial reports are needed for the Islamic boarding school's accountability for the resources entrusted to it. So the purpose of this study is to compile financial and tax reports for the Baitul Qur'an Islamic Boarding School in accordance with the Islamic boarding school accounting guidelines (PAP). This service is a continuation of the previous type of qualitative research activities with descriptive methods. This service uses two types of data, namely primary and secondary data. Data collection methods used are interviews, observation, and documentation. The result of this dedication is that the financial reports made by the Baitul Qur'an Islamic Boarding School are relatively simple, which only record cash disbursements and receipts which are inputted with the help of a computer. So that the Baitul Qur'an Islamic Boarding School has not implemented the Islamic Boarding School Accounting Guidelines.
Impact of green accounting, corporate social responsibility and profitability on firm value Sinarti Sinarti; Ulfa Zakiyatunnisa
Manajemen dan Bisnis Vol 25, No 3 (2026): November 2026 (Online First)
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v25i3.1221

Abstract

Firm value refers to how investors perceive a company’s performance and future growth opportunities. This perception is influenced not only by financial indicators, but also by non-financial factors. Profitability reflects a company’s ability to earn profits, while sustainability initiatives through the adoption of green accounting and Corporate Social Responsibility (CSR) indicate the company’s concern for environmental and social responsibilities. This study seeks to analyze the influence of green accounting, CSR, and profitability on firm value among consumer non-cyclicals companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Firm value is measured using Tobin’s Q. Green accounting is evaluated through disclosures regarding energy, water, emissions, and waste management based on the GRI Standards 2021. CSR is assessed using a sustainability disclosure index covering economic, social, and general aspects in accordance with the GRI Standards 2021, while profitability is proxied by Return on Assets (ROA). This research applies a quantitative method with panel data regression analysis and purposive sampling. The results indicate that green accounting and CSR have no significant impact on firm value, whereas profitability measured by ROA shows a positive and significant influence on firm value
Co-Authors Ari Wibowo Bambang Hendrawan Dessy Ratna Sary Doni Putra Utama Dwi Kartikasari Fitriah Rahmadany Ime Iranovita Simanjuntak Irsutami Irsutami Jagat Darmajati Jessica Olifia Muhammad Ikhlash Nanda Putri Angelia Nanik Lestari Riri Zelmiyanti Siti Rahmawati Ulfa Dwi Mustika Sari Ulfa Zakiyatunnisa Winanda Wahana Warga Dalam