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All Journal Indonesian Journal of Economics and Bussiness I-Finance Journal Jurnal Riset Akuntansi dan Keuangan JRA: Jurnal Riset Akuntansi International Journal of Applied Business Research Jurnal Tabarru': Islamic Banking and Finance EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Bantenese Jurnal Pengabdian Masyarakat JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Review of Islamic Economics and Finance Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Manajemen Bisnis dan Keuangan Jurnal Difusi Indonesian Journal of Economics and Management AKUNSIKA: Jurnal Akuntansi dan Keuangan Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal Journal of Comprehensive Science Balance : Media Informasi Akuntansi dan Keuangan

Dian Imanina Burhany

Jurusan Akuntansi, Politeknik Negeri Bandung

Author-ID : 3618304

Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mechanical Engineering Social Sciences Other

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Pengukuran Kinerja Instansi Pemerintah dengan Pendekatan Balanced Scorecard Giarti Pertiwi; Dian Imanina Burhany; Achmad Syarief
Indonesian Accounting Research Journal Vol 2 No 1 (2021): Indonesian Accounting Research Journal (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to measure the performance of government agencies, National Land Agency of the Cimahi City Land Office using approach balanced scorecard. Performance measurement is carried out based on four perspectives: financial perspective, internal business process perspective, growth and learning perspective, and customer perspective. This type is descriptive qualitative research. The data sources used are primary and secondary data sources. Data collection using documentation and questionnaire methods. Documentation comes from the Performance Report of BPN Kantah Cimahi City, while the respondents come from employees of BPN Kantah Cimahi City. The results showed that the performance from a financial perspective was excellent for budget absorption, very efficient for efficiency ratios, and very effective for effectiveness ratios. Furthermore, the performance from the customer perspective is satisfactory, the internal business process perspective, and the learning and growth perspective is unsatisfactory. While the overall performance of BPK Kantah Cimahi City is unsatisfactory.

Pengaruh Kontribusi Pajak Hotel dan Pajak Restoran terhadap Pajak Daerah Kota Bandung Tahun 2016-2020 Salsabila Aulya Rahmah; Dian Imanina Burhany
Indonesian Accounting Research Journal Vol 2 No 2 (2022): Indonesian Accounting Research Journal (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Regional autonomy provides wider authority for regional governments to regulate and manage regional government affairs as well as explore and manage regional revenue sources optimally. The purpose of this study was to examine the effect of the contribution of hotel tax revenue and restaurant tax on Bandung City regional taxes in 2016-2020. The research method in this study is a descriptive research method with a quantitative approach. The research environment was carried out at the Regional Revenue Management Agency (BPPD) of Bandung City. The time horizon of this research is a time series study. The type of data used is documentary data sourced from secondary data. The data analysis methods in this study were descriptive statistical analysis, classical assumption test, and multiple linear regression analysis. The results of the partial test of this study indicate that the hotel tax contribution does not significantly affect the Bandung City local tax, the restaurant tax contribution has a positive partial effect on the Bandung City local tax. Simultaneously, it shows that the contribution of hotel tax and restaurant tax has a simultaneous positive effect on Bandung City local tax.

Examining The Model Of Islamic Bank Profitability: The Roles Islamic Social Responsibility, Firm Size, Leverage, and Board Size Diah Sepni Andhari; Muhammad Muflih; Dian Imanina Burhany
Review of Islamic Economics and Finance Vol 5, No 2 (2022): Review of Islamic Economics and Finance : December 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/rief.v5i2.46949

Purpose - Profitability is very essential for the Islamic banking industry to maintain a sustainable business at a global level. However, until now Islamic banking has not been able to generate profitability competitiveness against conventional banking. Meanwhile, the increased awareness of the importance of business social responsibility has led to increased attention towards social responsibility based on Islamic values (known as Islamic Social Responsibility) since it is believed to be able to boost the profitability of Islamic banking. This study aims to reveal the effect of firm size, leverage, and board size on Islamic social responsibility and the role of Islamic social responsibility in mediating the influence of these three factors on the profitability of Islamic bankingMethodology - Observing 14 Islamic banks in Indonesia, this study used SEM-PLS for data analysis. Findings - The results show that board size has a positive effect on Islamic social responsibility while Islamic social responsibility itself has a positive effect on the profitability of Islamic banking. In addition, Islamic social responsibility can play a good role in linking firm size, board size, and leverage with the profitability of Islamic banking. The implications (theoretical and managerial) of this study are described at the end of the

Implementasi Cost-Leadership Strategy Dan Pembuatan Company Profile Pada Umkm Kuliner Kota Bandung Pasca Pandemi Covid-19 Rendra Trisyanto Surya; Etti Ernita Sembiring; Dian Imanina Burhany; Sulistia Suwondo; Arry Irawan; Arif Afriady
Journal of Comprehensive Science (JCS) Vol. 1 No. 5 (2022): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

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

Akibat dari pandemi Covid-19 yang hampir tiga tahun melanda Indonesia menyebabkan berubahnya strategi perusahaan agar tetap bisa bertahan karena diikuti oleh lesunya perekonomian. Hal ini sangat dirasakan oleh usaha kecil dan menengah (UKM). Agar dapat bangkit kembali, maka UKM tersebut harus melakukan berbagai upaya dan strategi yang tepat. khususnya menyangkut peningkatan daya saing. Daya saing,salah satunya dapat timbul dari harga jual produk yang kompetitif, selain tetap berkualitas. Strategi kepemimpinan biaya atau dikenal dengan istilah cost-leadership strategy menajdi salah satu pilihan. Strategi ini mengharuskan perhitungan harga pokok produksi yang efisien agar harga jual yang dihasilkan bersaing. Namunn, fenomena yang ada di kalangan pelaku UMKM adalah, masih banyak yang keliru dalam menentukan harga pokok produksi. Kesalahan dalam penentuan harga pokok berimbas pada kesalahan penentuan harga jual. Jika harga jual lebih tinggi dari yang seharusnya, produk perusahaan tidak mampu bersaing dengan produk perusahaan lainnya. Sedangkan jika harga jual lebih rendah dari yang seharusnya, perusahaan akan mengalami kerugian, yang tanpa disadari akan mengurangi modal kerja secara bertahap. Daya saing juga meningkat jika “dipercaya” oleh masyarakat dan menerapkan promosi yang tepat. Salah satu alat sarana untuk tujuan ini adalah company profile. Company profile yang baik dan informatif akan membantu perusahaan mengenalkan produk dan identitas perusahaan kepada konsumen, klien, dan perusahaan lain agar dipercaya (trusted) sebagai partner. Company profile berisikan sejarah, deskripsi, struktur organisasi, visi misi perusahaan, produk/jasa perusahaan, kelebihan dan pencapaian perusahaan, serta dokumentasi perusahaan (legal aspect) . Legal aspect kini menjadi penting di tengah maraknya “kebohongan” perusahaan yang berjualan online. Di dalam company profile dicantumkan Nomor Induk Berusaha (NIB) sebagai bukti legal dari keberadaan perusahaan,yang juga berfungsi sebagai media yang mudah dilacak oleh konsumen.Kedua dimensi permasalahan di atas juga dialami oleh pelaku UMKM Kuliner Kota Bandung yang tergabung dalam Koperasi WJS. Solusi yang akan diberikan dengan melaksanakan program PkM (Pengabdian kepada Masyarakat) dalam bentuk pelatihan dan pendampingan mengimplementasikan cost leadership strategy termasuk Activities-Based Management-nya.

Pengaruh Kompetensi Sumber Daya Manusia dan Penerapan Good Governance terhadap Akuntabilitas Kinerja Instansi Pemerintah Dea Meliana; Sulistia Suwondo; Dian Imanina Burhany
Indonesian Accounting Research Journal Vol 3 No 1 (2022): Indonesian Accounting Research Journal (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i1.4142

Hasil penilaian evaluasi kinerja Dinas Sosial Kabupaten Garut sejak tahun 2018 hingga 2020 selalu memperoleh predikat B. Ini menunjukkan bahwa akuntabilitas kinerja pada Dinas Sosial masih perlu adanya perbaikan. Kepala Sub bagian perencanaan, evaluasi dan pelaporan Dinas Sosial mengatakan hal tersebut terjadi dikarenakan adanya permasalahan mengenai sumber daya manusia yang kurang kompeten dan pelaksanaan good governance yang belum maksimal. Penelitian ini bertujuan untuk mencari tahu bagaimana pengaruh kompetensi sumber daya manusia dan penerapan good governance terhadap akuntabilitas kinerja pada Dinas Sosial Kabupaten Garut. Jenis penelitian ini adalah kuantitatif dengan metode analisis data deskriptif. Pengumpulan data dilakukan melalui kuesioner dengan populasi yaitu seluruh pegawai Dinas Sosial Kabupaten Garut sebanyak 37 responden. Data diolah dengan software SPSS versi 26 dengan teknis analisis regresi linier berganda. Hasil dari penelitian membuktikan bahwa Kompetensi SDM dan Penerapan Good Governance berpengaruh secara positif dan signifikan terhadap Akuntabilitas Kinerja Instansi Pemerintah.”

ANALISIS DETERMINAN PENGUNGKAPAN INFORMASI LINGKUNGAN MENGGUNAKAN VOLUNTARY DISCLOSURE THEORY: KOMPARASI PADA INDUSTRI YANG BERBEDA Dian Imanina Burhany; Arif Afriady; Vina Citra Mulyandani
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v5i3.y2022.p316-337

This study aims to determine whether there are differences in the environmental information disclosure in different industries and whether environmental performance and profitability are determinants of environmental information disclosure in different industries, namely environmentally sensitive industries and environmentally insensitive industries. This research is comparative and quantitative research. The research sample is companies listed on the Indonesia Stock Exchange that publish sustainability report and annual report year 2021 and participate in PROPER period 2020d. The research model is analyzed and tested using difference test and Partial Least Square with the Structural Equation Model (PLS-SEM). Research data is secondary data sourced from company sustainability reports and annual reports as well as PROPER publication by the Ministry of Environment and Forestry. Study results found that there is no difference in environmental information disclosure in different industries, environmental performance is a determinant that has a positive effect on environmental information disclosure in environmentally sensitive industries, environmental performance is not a determinant of environmental information disclosure in environmentally insensitive industries, profitability is a determinant that has a negative effect on environmental information disclosure in environmentally sensitive industries, and profitability is a determinant that has a negative effect on environmental information disclosure in environmentally insensitive industries.

AKUNTANSI SOSIAL SEBAGAI ALAT BANTU PELAPORAN PERTANGGUNGJAWABAN SOSIAL PERUSAHAAN (CORPORATE SOCIAL RESPONSIBILITY) Dian Imanina Burhany
Balance: Media Informasi Akuntansi dan Keuangan Vol. 12 No. 2 (2020): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Corporate social responsibility (CSR) is a central issue in business nowdays. Because of pressure of their stakeholder in one side and with understanding about the important of CSR for sustainability in the other side, most firms now not only care about ec onomic asspect of their business but also care about other aspects that are social and environmental or many others else that are affected by firms operational. To disclose and report CSR, firms need social accounting. Social accounting can help firms in formulating and generating corporate social reporting so that stakeholder can read, evaluate and mak e important decisions about the firms.

Audit Operasional untuk Mengukur Efektivitas dan Efisiensi Pengelolaan Investasi Pada Dana Pensiun INTI Fitria Amelia Kurniawan; Yanti Rufaedah; Dian Imanina Burhany
Indonesian Accounting Literacy Journal Vol 3 No 2 (2023): Indonesian Accounting Literacy Journal (March 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v3i2.3234

This study aims to determine the implementation of operational audits and measure the effectiveness and efficiency of investment management at the INTI Pension Fund. The research method is a qualitative descriptive method with data collection techniques carried out, namely documentation, interviews and observation techniques. Through this study, the authors conducted an operational audit with secondary data in the form of Investment Reports and INTI Pension Fund Financial Statements that had been audited from 2016 to 2020. As a result of the operational audit show that investment management in the INTI Pension Fund is in accordance with the Investment Directive, but still has several weaknesses. It can be concluded that investment management has not been effective in 2018-2020 because the rate of return on investment or ROI has not reached the target set in the Investment Direction, which is 7.43%, 6.68% and 7.68% while it should be 9%.

Enhancing Financial Performance of Islamic Banks in Indonesia: The Mediating Effect of Green Banking Disclosure on Corporate Governance Practices Nabilah Febriyane Prasetyo Widodo; Dian Imanina Burhany; Sumiyati Sumiyati; Neneng Dahtiah
Indonesian Journal of Economics and Management Vol 3 No 3 (2023): Indonesian Journal of Economics and Management (July 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i3.4886

Increasing environmental pollution due to business activities was addressed by issuing POJK Number 51/POJK.03/2017. In the banking sector, green banking practices and disclosures are a form of responsibility towards environmental sustainability. However, disclosure of green banking in Islamic commercial banks is still relatively low, as is financial performance, which is not optimal. Thus, it is necessary to examine the factors that influence the disclosure of green banking and fraud to improve financial performance. This study uses governance factors, namely board size, an independent board of commissioners, and gender diversity, to influence financial performance mediated by green banking disclosures. The research sample is 12 Islamic banks in Indonesia for the 2017–2022 period. The results show that green banking disclosure is only influenced by the size of the board of commissioners and independent commissioners, while financial performance is influenced by the size of the board of commissioners, independent commissioners, and gender diversity. Furthermore, disclosure of green banking can mediate the correlation of the board of commissioners and independent commissioners on financial performance.

The Effect of Corporate Governance on Environmental Disclosure and Its Impact on the Financial Performance of Sharia Mining Companies in Indonesia Adetiya Sabrina M. Nur; Muhamad Umar Mai; Dian Imanina Burhany
Indonesian Journal of Economics and Management Vol 3 No 2 (2023): Indonesian Journal of Economics and Management (March 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i2.5295

Mining companies provide a large added value to the economy, but their operational activities also cause a large environmental impact. The balance of the company's relationship with stakeholders including those related to the environment is something that needs to be maintained because it will have an impact on financial performance. Therefore, companies must apply corporate social responsibility (CSR) in particular for environmental aspects and express them. Corporate governance is the determining factor of environmental disclosure. So this research was conducted with the aim of examining the influence of the elements corporate governance which consists of the size of the board of commissioners, the proportion of female commissioners, the proportion of independent commissioners, and the size of the audit committee to environmental disclosure, and its impact on the financial performance of companies in the sharia mining sector. The basis of sharia is considered to be in favor of environmental sustainability. This research is a quantitative study with a sample of sharia mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The research data is secondary data sourced from annual reports and corporate sustainability reports. Data analysis using SEM-PLS. The results of the study show that the size of the board of commissioners and the proportion of female commissioners have an effect negative to environmental disclosure while the proportion of independent commissioners and the size of the audit committee has no effect on environmental disclosure. Furthermore, environmental disclosure has an effect on financial performance for return on assets (LONG)

Co-Authors Abidin, Nur Liyana Zainal Achmad Syarief Adetiya Sabrina M. Nur Afriady, Arif Ahmad Syarief Aini, Nurfina Alysa Valentina Sandi Annisa Marni Melati Aqila Zainab Ari Permana Arry Irawan Arry Irawan, Arry Arwan Gunawan Azmy Ayu Ishfahani Binti Zulaikah Cahyani, Dzurriyati Citra Treetania Putri Rukmana Dahtiah, Neneng Dea Meliana Diah Sepni Andhari Dillah Nur Laila Dwi Suhartanto Essa, Satrija Prajna Fitria Amelia Kurniawan Giarti Pertiwi Hastuti Hastuti Hendi Rohendi Hidayat, A'rifa Ghassani Ishak, Jouzar Farouq Iwan Setiawan Iwan Setiawan Kharomah, Astrid Dwi Niar Kholifah, Nabillah Nur Madhalena Giriani Marwansyah Mochamad Umar Mai Muhammad Muflih Mulyandani, Vina citra Nabila Ayudya Maharani Nabilah Febriyane Prasetyo Widodo Nasir Nasir Novianty, Ira Nurniah Nurniah Nurniah Putra, Sugih Sutrisno Putri, Lisa Marisa Rahmawati, Amelia Rendra Trisyanto Surya Rhiesmia Sukma Riauli Susilawaty Hutapea Rina Nurmalina Rochendi, Hendi Salma Fitri Nur Padhilah Salsabila Aulya Rahmah Sembiring, Etti Ernita Sudradjat Sulistia Suwondo Sumiyati SUMIYATI SUMIYATI Supriatna, Iyeh Suwondo, Sulistia Syarief, Mochamad Edman Yanti Rufaedah, Yanti Yeti Aprilliawati Yudiansyah, Rizky Yulia Nurul Ramadhani, Kiki

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