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All Journal Measurement : Jurnal Akuntansi JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) REKAMAN (Jurnal Riset Ekonomi Bidang Akuntansi dan Manajemen) Scientific Journal of Reflection : Economic, Accounting, Management and Business Owner : Riset dan Jurnal Akuntansi eCo-Buss Amalee: Indonesian Journal of Community Research & Engagement Jurnal Akuntansi Barelang Jurnal Puan Indonesia Economic Reviews Journal ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Jurnal Sosial dan Sains Postgraduate Management Journal Jurnal Pengabdian Ibnu Sina Realible Accounting Journal Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Jurnal Ekonomi Kreatif Indonesia Jurnal Inovasi Bisnis Indonesia (JIBI) International Journal of Economics, Business and Innovation Research JURNAL LIGA ILMU SERANTAU Aktsar: Jurnal Akuntansi Syariah
Maya Richmayati
Universitas Ibnu Sina
Religion Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Public Health Social Sciences Other

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Audit as a Catalyst: Enhancing the Impact of Sustainable Management Accounting on Islamic Bank Performance Ompusunggu, Hermaya; Mustika, Ita; Richmayati, Maya; Khadijah, Khadijah; Yuniati, Sasmita
AKTSAR: Jurnal Akuntansi Syariah Vol 8, No 2 (2025)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v8i2.34598

Abstract

This study examines the effect of Sustainable Management Accounting (SMA) on the performance of Islamic banks, with the audit function as a moderator. Based on Legitimacy Theory, this study explains how SMA practices—which integrate environmental, social, and ethical aspects into budgeting, cost control, and performance measurement—improve financial and non-financial performance. This study employs a quantitative approach, utilising primary data. The population in this study consists of managers, internal auditors, and members of the Sharia Supervisory Board of Islamic banks in the Riau Islands Province, totalling 102 respondents. The data analysis used is SEM-PLS. The results show that SMA has a significant positive effect on performance, and the audit function strengthens this relationship. The findings confirm that high audit quality enhances the effectiveness of SMA, transparency, and stakeholder trust. This study expands the Legitimacy Theory and recommends integrating SMA with strong audit oversight to enhance governance and long-term value.
Pengaruh Biaya Produksi, Persediaan, dan Penjualan terhadap Laba Bersih pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024 Yulita Sari; Maya Richmayati; Khadijah Khadijah; Andi Aulia Ramadhani; Ita Mustika
ARZUSIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9464

Abstract

This study was motivated by the importance of understanding the factors that affect the net profit of manufacturing companies, particularly production costs, inventory, and sales, as a basis for making more effective financial decisions. This study aims to examine the effect of production costs, inventory, and sales on net profit in manufacturing companies listed on the Indonesia Stock Exchange in 2021. This study used a quantitative approach with a survey design, involving 40 companies selected through purposive sampling. Data were collected from annual financial statements and analyzed using multiple linear regression with the assistance of SPSS 25. The results showed that production costs had a significant effect on net profit (t = 3.498; significance = 0.001), whereas inventory (t = -0.052; significance = 0.959) and sales (t = 0.636; significance = 0.529) had no significant effect. Simultaneously, the three variables had a significant effect on net profit (F = 22.385; significance = 0.000). The Adjusted R Square value of 0.622 indicates that 62.2% of the variation in net profit can be explained by production costs, inventory, and sales. This study concludes that production costs are the most determining variable affecting net profit; therefore, companies need to prioritize more effective production cost management to improve financial performance.
PENGARUH PENYAJIAN, AKSESIBILITAS, DAN KUALITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PELAPORAN KEUANGAN PERUSAHAAN PADA SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024 Rini Dewi Sahputri; Baru Harahap; Ferdila Ferdila; Maya Richmayati; Khadijah Khadijah
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11511

Abstract

ABSTRACT This study aims to examiine the effect of financial statement presentation,accessibility, and quality on financial reporting accountability in transportation sector  companies during 2020–2024. A quantitative approach was applied using secondary data from annual financial reports selected through purposive sampling. Variables were measured through content analysis with interval scales covering presentation completeness, ease of access, information quality, and accountability indicators. The data were analyzed using descriptive statistics, classical assumption tests, and multiple linear regression with the assistance of SPSS version 25. The results indicate that, in general, companies demonstrate fairly good levels of presentation, accessibility, quality, and accountability, although variations still occur across firms and periods. Partially and simultaneously, financial statement quality appears to be the strongest factor in explaining accountability, followed by presentation and accessibility. These findings highlight the importance of information openness, accessible reporting, and high-quality financial information in strengthening stakeholder trust and corporate accountability practices Keywords: Accountability, Presentation, Accessibility, and Quality in the Transportation Sector
Co-Authors Ade Sarmini Afdal Afdal, Afdal Amilia Santia Ananda, Adiski Dwi Andi Aulia Ramadhani Andi Auliya Ramadhany Andi Hidayatul Fadlilah Anggun, Anggun Kurnia Izati Anjani, Analinda Putri Anjili, Amanda Annisa Annisa Aramadaniyas Augustine, Anggie Putri Aurora, Melisa Devi Baru Harahap Damayanti, Alvia Dewi Permata Sari Elminaliya Sandra Fadilah, Andi Hidayatul Fadli Luran Ferdila Ferdila Ferdila Fielta Mecheline Alveria Handayani, Ayu Hendri Herman Hermaya Ompusunggu Indriani, Gina Putri Isra Laili, Nur Ita Mustika Ita Mustika IZZAH, NURUL Khadijah Khadijah , Khadijah Khadijah Khadijah Khadijah Khadijah Khadijah Khadijah Khalid, Ferdila lLutfiah, Umahatul Mardianti, Ratna Putri Muhamad Rahmat Muhamad Sapuan Mulyadi Mulyadi Mustika, Ita Mustika, Ita Mustika Nabilla, Feyola Nadila Nadila, Nadila Nengsih, Desi Setia Neva, Ivena Nur Isra Laili Nur Isra Laili Ompusunggu , Hermaya Piariska, Suci Putri, Alifia Sulistyani Aryana Rahmadani, Wulan Rahmanda, Lovita Rahmat, Muhammad Rama Hervianti, Nabila Ramanda, Melda Rini Dewi Sahputri Ritonga, Sally Rahmadani Rivana, Farrah Pradwita Sabri Sabri Salsabila, Guliva Samad, Samad Sandra , Elminaliya Sapta Setia Darma Sapuan, Muhamad Sarmini Sarmini Sarmini Sarmini Sarmini Sarmini Septa Diana Nabella Siti Aminah Suyatni Syifa Fauziah Yulita Sari Yuniati, Sasmita Zulva Sudarti