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All Journal Indonesian Journal of Economics and Bussiness I-Finance Journal EKSPANSI 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 Balance : Media Informasi Akuntansi dan Keuangan
Dian Imanina Burhany
Jurusan Akuntansi, Politeknik Negeri Bandung
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 Mechanical Engineering Social Sciences Other

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Pengaruh Environmental, Social, and Governance (ESG) Disclosure dan Enterprise Risk Management (ERM) terhadap Nilai Perusahaan Subsektor Makanan dan Minuman Yudiansyah, Rizky; Burhany, Dian Imanina
Indonesian Accounting Literacy Journal Vol. 5 No. 3 (2025): Indonesian Accounting Literacy Journal (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i3.6589

Abstract

This study aims to analyze the impact of environmental, social, and governance (ESG) disclosure and enterprise risk management (ERM) on firm value in food and beverage sub-sector companies, both partially and simultaneously. This research employs a quantitative approach, utilizing secondary data in the form of sustainability and annual reports for the selected periods. The independent variables include ESG disclosure, measured by the ESG disclosure index, and ERM, measured by the ERM index. The dependent variable is firm value measured by price to book value (PBV). The analysis was conducted on food and beverage sub-sector companies listed on the Indonesia Stock Exchange, selected using purposive sampling criteria, specifically those that have published sustainability reports for the 2021-2023 period. The research hypothesis was tested using multiple linear regression analysis. The findings of this study indicate that ESG disclosure has a significant negative impact on firm value, ERM does not have a significant impact on firm value, and ESG disclosure and ERM together influence the firm value.
Pengaruh Anggaran Beban Operasional dan Anggaran Pendapatan sebagai Alat Perencanaan dan Pengendalian terhadap Kinerja Keuangan pada PT Wakaf Pro Corpora Cahyani, Dzurriyati; Burhany, Dian Imanina; Dahtiah, Neneng
Indonesian Accounting Research Journal Vol. 5 No. 3 (2025): Indonesian Accounting Research Journal (June 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i3.6590

Abstract

This study aims to analyze the influence of operational expense and revenue budget as planning and control tools on the financial performance of PT Wakaf Pro Corpora during the 2022-2024 period. As a startup company established only three years ago, the company faces challenges in budget management to support the achievement of optimal financial performance. This research employs a quantitative approach, utilizing secondary data in the form of financial reports and company budgets for the selected periods. The independent variables include operational expense budget and revenue budget, functioning as planning and control tools. As a planning tool, budget is measured by budget amount, while as a control tool, budget is measured by budget variance ratio. The dependent variable is financial performance measured by the net profit margin (NPM) ratio. The findings reveal that the operational cost budget as a planning tool has no significant effect on financial performance, while the revenue budget as a planning tool has a significantly positive effect. Furthermore, the operational cost budget as a control tool has a significantly negative effect, while the revenue budget as a control tool has a significantly positive effect on financial performance. The simultaneous test shows that budgets, as both planning and control mechanisms, have a significant impact on financial performance. These results convey the important message of the role of the budget as a planning and control tool to help achieve the company's financial performance.
Empowering Fashion MSMEs: The Role of Intellectual Capital and Sharia Financial Technology in Enhancing Adaptability and Competitive Advantage Aini, Nurfina; Burhany, Dian Imanina; Sumiyati; Nurniah
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 6 No 2, July 2025
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v6i2.5497

Abstract

This study aims to investigate the impact of intellectual capital and Sharia financial technology (fintech) on adaptability and competitive advantage. The research is conducted using a quantitative approach, with purposive and convenience sampling technique, targeting MSME fashion businesses in two Indonesian cities (Bandung and Cimahi), and two regencies (Bandung and West Bandung Regency), that have been operating for more than a year and use Sharia banking services in business management. Data analysis techniques used Partial Least Squares and utilized the Smart PLS 3.0 application. The research findings indicate that intellectual capital does not influence adaptability, while Sharia fintech has a positive along with significant impact on adaptability. Conversely, intellectual capital significantly drives the achievement of competitive advantage, while Sharia fintech does not have a great effect on competitive advantage. Adaptability is proved have a crucial role in strengthening the competitive advantage of MSMEs. Therefore, to achieve sustainable competitive advantage, the utilization of Sharia fintech must be accompanied by an enhancement of organizational adaptability. The result of this study emphasize the urgent of strengthening intellectual capital (human capital, structural capital, and relational capital) and adaptability in facing the dynamic changes in the business environment to empowering fashion MSMEs.
Pelatihan dan Pendampingan Penyusunan Laporan Keuangan Badan Usaha Milik Desa (BUMDes) di Desa Sariwangi Dengan Menggunakan Aplikasi Excel Sederhana Novianty, Ira; Setiawan, Iwan; Burhany, Dian Imanina; Aprilliawati, Yeti; Sembiring, Etti Ernita; Rohendi, Hendi; Mulyandani, Vina Citra; Afriady, Arif; Nurmalina, Rina
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 4 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi September - Desembe
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i4.3866

Abstract

Salah satu fokus pemerintah dalam penggunaan Dana Desa untuk tahun 2024 adalah menegaskan peran penting BUMDes dalam mendukung Pembangunan di Tingkat lokal. Pemanfaatan dana desa untuk BUMDes di tahun 2024 tidak hanya sekedar mengalokasikan anggaran, tetapi harus bisa berkembang dan memiliki daya saing. Hal ini menuntut pengelolaan BUMDes yang transparan dan akuntabel. Salah satu bentuk transaparansi dan akuntabilitas dana BUMDes adalah melalui pelaporan keuangan. BUMDes harus memiliki laporan keuangan sesuai proses bisnis yang dijalankan oleh unit-unit usaha dalam BUMDes. Laporan keuangan ini akan menjadi salah satu alat evaluasi untuk memantau perkembangan dan kinerja keuangan BUMDes. Dengan adanya laporan keuangan yang sesuai dengan standar dapat menjadikan BUMDes lebih produktif dalam menggunakan dananya dan mengoptimalkan kesejahteraan masyarakat desanya. Desa Sariwangi merupakan salah satu desa binaan Polban yang telah memiliki BUMDes sejak tahun 2021. BUMDes di Desa Sariwangi memiliki dua unit usaha, yaitu unit usaha percetakan dan unit usaha perdagangan sembako. Alokasi Dana Desa akan terus diberikan kepada BUMDes pada tahun 2024 ini sesuai dengan Peraturan Menteri Desa nomot 13 tahun 2023 tentang Petunjuk Operasional atas Fokus Penggunaan Dana Desa Tahun 2024. Dalam Peraturan Menteri tersebut, salah satu fokus alokasi Dana Desa Tahun 2024 adalah pada permodalan BUMDes. Sejak digulirkannya Dana Desa kepada BUMDes mulai tahun 2021 sampai tahun 2023, BUMdes sama sekali belum menyampaikan laporan pertanggungjawaban keuangannya. Laporan Keuangan BUMDes di Desa Sariwangi belum pernah disusun. Hanya catatan sederhana yang dilakukan. Hal ini berdampak pada pelaporan Pemerintah Desa yang kurang lengkap karena alokasi dananya yang diinvestasikan pada BUMDes belum dilaporkan perkembangan aktivitas usahanya. Hal ini tidak sesuai dengan amanat Peraturan Menteri Desa Nomor 136 tahun 2022 yang mengharuskan BUMDes membuat laporan keuangan lengkap pada setiap satu semester dan setiap tahunnya.  Belum tersusunnya laporan keuangan pada BUMDes di Desa Sariwangi disebabkan keterbatasan kompetensi pengelola BUMDes dan belum adanya kebijakan akuntansi pada BUMdes tersebut. Hasil kegiatan Pengabdian kepada Masyarakai ini adalah pengelola BUMdes mendapatkan pengetahuan dan keterampilan dalam membuat laporan keuangan di unit usahanya sesuai dengan standar akuntansi keuangan yang berlaku dengan bantuan aplikasi Microsoft excel. 
Efektivitas Kinerja Aplikasi SIAPIK dalam Pencatatan Keuangan Usaha Sektor Manufaktur Islami, Erni Mutiara; Suwondo, Sulistia; Sembiring, Etti Ernita; Burhany, Dian Imanina; Nurmalina, Rina
Indonesian Accounting Literacy Journal Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i1.6544

Abstract

This study aims to assess the effectiveness of the SIAPIK application in assisting financial record-keeping for micro-enterprises in the manufacturing sector. The research was conducted using a qualitative descriptive approach through a case study on Besty Dimsum, a micro business that had not previously implemented structured financial reporting. Data were collected through interviews, observation, and documentation. The application was used to record business transactions, generate financial statements, and evaluate the ease and accuracy of its features. Results showed that SIAPIK facilitated structured and standardized financial reporting aligned with SAK EMKM. While the system was generally easy to use, some limitations were identified, including the lack of decimal input and insufficient in-app instructions. Overall, SIAPIK proved to be a useful and accessible tool for improving financial documentation in micro-manufacturing enterprises.
ANALISIS HUBUNGAN KAUSAL BELANJA DAERAH, JUMLAH PENDUDUK, DAN PENDAPATAN ASLI DAERAH: STUDI PADA KABUPATEN/KOTA DI JAWA BARAT Burhany, Dian Imanina; Fauziah, Rachma Syalwa
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 17 No 2 (2025)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v17i2.6588

Abstract

This study aims to analyze the causal relationship between regional expenditure (employee expenditure and capital expenditure), population, and regional original income (PAD) in 27 regencies/cities in West Java. The background of the study is based on the still low regional fiscal independence in West Java, which is reflected in the high dependence on central transfer funds and the downward trend in PAD realization in several regions during the 2019-2023 period. With a quantitative approach, this study utilizes secondary data on the realization of the 2019-2023 Regional Budget (APBD) from the Directorate General of Fiscal Balance, as well as population data from the Central Statistics Agency. Data analysis employs multiple linear regression and hypothesis testing, including t-test and F-test, to examine the effect of the independent variables—regional expenditure and population—on the dependent variable PAD, utilizing the SPSS 26 application. The study results show that both types of regional expenditure, namely employee expenditure and capital expenditure, have a positive and significant effect on PAD. However, population does not have a significant effect on PAD. Simultaneously, employee expenditure, capital expenditure, and population have a significant effect on PAD.
Penerapan Akuntansi Manajemen Lingkungan untuk Mendukung Pengambilan Keputusan Manajemen dalam Meningkatkan Eko-Efisiensi: (Studi Kasus Pada PT XYZ) Putri, Yolanda; Novianty, Ira; Burhany, Dian Imanina; Nurmalina, Rina
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.5005

Abstract

Existing environmental problems require making appropriate management decisions while still paying attention to the efficiency of environmental costs incurred (eco-efficiency). The application of environmental management accounting assists management in making decisions to achieve eco-efficiency. This study aims to implement environmental management accounting as a basis for management decision-making related to cost efficiency and environmental management at PT XYZ.This type of research is qualitative research with a case study approach. The data presented are qualitative and quantitative with primary data sources obtained from interviews and observations and secondary data derived from documentation studies. The results of this study indicate that(1) PT XYZ has not implemented environmental management accounting as a whole (2) The eco-efficiency of companies will decrease in 2022 due to higher environmental costs than the previous year. (3) The application of environmental management accounting plays a role in supporting management decision making through information generated in physical and environmental cost reports.
Pengaruh Tax Avoidance dan Capital Intensity terhadap Nilai Perusahaan dengan Kepemilikan Institusional sebagai Variabel Moderasi : (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023) Azzahra, Claudia Mutiara Mina; Ishak, Jouzar Farouq; Burhany, Dian Imanina; Afriady, Arif
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.6549

Abstract

This study employs a descriptive quantitative method to examine the effect of tax avoidance and capital intensity on firm value, with institutional ownership as a moderating variable. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023. Tax avoidance is measured using the Effective Tax Rate (ETR), capital intensity by the Capital Intensity Ratio (CIR), and firm value by Tobin’s Q. The study uses secondary data from annual financial reports. Results show that tax avoidance has no significant effect on firm value, while capital intensity has a significant negative effect. Institutional ownership does not significantly moderate the relationship between tax avoidance and firm value, but significantly moderates the relationship between capital intensity and firm value in a negative direction. Overall, tax avoidance, capital intensity, institutional ownership, and their interactions have a joint significant effect on firm value.
Co-Authors Abidin, Nur Liyana Zainal Achmad Syarief Adetiya Sabrina M. Nur Afriady, Arif Ahmad Syarief Aini, Nurfina Alysa Valentina Sandi Annisa Marni Melati Aprilliawati, Yeti Aqila Zainab Ari Permana Arry Irawan Arry Irawan, Arry Arwan Gunawan Azmy Ayu Ishfahani Azzahra, Claudia Mutiara Mina Binti Zulaikah Cahyani, Dzurriyati Citra Treetania Putri Rukmana Dahtiah, Neneng Dea Meliana Diah Sepni Andhari Dillah Nur Laila Dwi Suhartanto Essa, Satrija Prajna Fauziah, Rachma Syalwa Fitria Amelia Kurniawan Giarti Pertiwi Hastuti Hastuti Hendi Rohendi, Hendi Hidayat, A'rifa Ghassani Ishak, Jouzar Farouq Islami, Erni Mutiara 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 Putra, Sugih Sutrisno Putri, Lisa Marisa Putri, Yolanda Rahmawati, Amelia 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 Yudiansyah, Rizky Yulia Nurul Ramadhani, Kiki