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All Journal PRIVE: Jurnal Riset Akuntansi dan Keuangan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EQIEN - JURNAL EKONOMI DAN BISNIS Studi Kasus Inovasi Ekonomi Jurnal Abdimas Sangkabira Parta: Jurnal Pengabdian Kepada Masyarakat International Journal of Humanities Education and Social Sciences Jurnal Akuntansi dan Keuangan Abdi Makarti International Journal of Integrative Sciences Jurnal Pengabdian Masyarakat STIE Surakarta (DIMASETA) Al-Muraqabah: Journal of Management and Sharia Business Jurnal Akuntansi Oikonomia : Journal of Management Economics and Accounting Dhana
Muhammad Hasyim Ashari
Sekolah Tinggi Ilmu Ekonomi (STIE) Indocakti Malang
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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How is the Application of Green Accounting in Public Hospitals Based on the Public Hospital Classification? Muhammad Hasyim Ashari
International Journal of Integrative Sciences Vol. 2 No. 10 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijis.v2i10.6508

Abstract

Public hospitals have four classification (types/class): A, B, C, and D. Of course, the application of green accounting in public hospitals has differences in its application depending on the type of public hospital. The purpose of this study is to determine whether there are differences in the application of green accounting in public hospitals in Malang Raya between public hospitals with type A, type B, type C or type D. This research is a survey research with a descriptive quantitative approach. The questionnaires collected were 39 research samples from 40 public hospitals spread across Malang District, Malang City and Batu City. The sample selection used a probability sample with a cluster random sampling technique. The collected data was then analyzed using the Kruskal-Wallis Test and the Turkey HSD Test. The results showed that the average value of the application of green accounting was significantly different for each type of public hospital, whether for type A, type B, type C or type D on public hospitals. The most visible difference was in the application of green accounting to public hospitals type A and public hospitals type C are completely different, while everything else is the same
Pengembangan Pemasaran dengan Perencanaan Keuangan dan Optimalisasi Digital Marketing untuk Produk Herbal Agaric Jovens Muhammad Hasyim Ashari; Tasnim Nikmatullah Realita; Made Iska Aprilita Wardani; Muhammad Shabri
Jurnal Pengabdian Masyarakat STIE Surakarta Vol 2 No 2 (2023): Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/dimaseta.v2i2.58

Abstract

Saat ini, pengembangan pemasaran dapat dilakukan dengan digital marketing untuk meningkatkan penjualan, dan tentunya hal tersebut harus direncanakan dalam penyusunan anggaran penjualan sebagai perencanaan keuangan. Dalam pengabdian ini tentunya diharapkan dapat meningkatkan omset penjualan dengan optimalisasi digital marketing dan penyusunan anggaran. Untuk mencapai hal tersebut pendekatan yang dilakukan adalah melakukan pendampingan dalam penyusunan anggaran penjualan berdasarkan pada data tahun-tahun sebelumnya, serta penyusunan program penjualan dengan memanfaatkan media sosial. Hasil pengabdian masyarakat menunjukkan bahwa tim marketing Agaric Jovens dapat membuat perencanaan keuangan dengan penyusunan anggaran penjualan untuk tahun 2024 dan melakukan proses penjualan dengan memanfaatkan media sosial yang dimilikinya sehingga dapat menerapkan digital marketing melalui youtube, facebook, instagram dan tiktok untuk melakukan promosi dan penjualan di marketplace
THE EFFECT OF GREEN ACCOUNTING PRACTICES AND ORGANIZATIONAL SIZE IN BUSINESS SUSTAINABILITY OF PUBLIC HOSPITALS Muhammad Hasyim Ashari; Yudhi Anggoro
Jurnal Akuntansi Vol. 11 No. 1 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.11.1.1-15

Abstract

To realize business continuity in public hospital institutions, an analysis is needed to be related to the green accounting practices in public hospitals considering the environmental and social impacts caused by their business activities, in addition to the different types (classes) of public hospitals, an analysis is needed regarding the size of the organization of the house. So, this study aims to analyze the effect of green accounting practices and organizational size on business sustainability in public hospitals in Malang Raya. This research is a survey research using descriptive and correlational quantitative approaches. The questionnaire was used to collect data from public hospitals in Malang District, Malang City, and Batu City. A probability sample is used in sample selection with a cluster random sampling technique. The results show that partially the green accounting practices affect business sustainability, while the size of the organization does not affect business sustainability. Simultaneously, the green accounting practices and organizational size has no effect on business sustainability, and this is indicated by the small contribution of the effect of only ten point five percent
Green Accounting in Sustainable Business Strategies: An Empirical Study of Environmentally Friendly Startups in Indonesia Ela Widasari; Muhammad Hasyim Ashari; Umarudin Kurniawan
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 4 (2025): Oikonomia-August
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i4.389

Abstract

Abstract This study aims to explore the meaning and implementation of green accounting in sustainable business strategies for eco-friendly startups in Indonesia. Increasingly pressing environmental issues are driving businesses, including startups, to integrate sustainability principles into their operations. Green accounting serves as a strategic instrument that enables structured recording, measuring, and reporting of environmental impacts. Using a qualitative phenomenological approach, this study explores the subjective experiences of startups who have implemented green accounting in various cities such as Jakarta, Bandung, Yogyakarta, and Bali. Data were obtained through in-depth interviews, observation, and documentation, then analyzed using the Colaizzi model. The results show that green accounting is understood not only as a reporting tool, but also as a manifestation of ethical values and ecological responsibility. However, its implementation still faces constraints such as limited resources, technical literacy, and regulations that are not yet optimally supportive. Nevertheless, opportunities for strengthening are open through digital technology, ESG-based funding, and multi-stakeholder collaboration. These findings confirm that green accounting plays a crucial role in green business transformation, while contributing to public policy, sustainable entrepreneurial practices, and the development of a more environmentally responsible startup ecosystem.
The Role of Forensic Accounting in Preventing Fraud and Corruption in the Public and Private Sectors Firdaus Indrajaya Tuharea; Muhammad Hasyim Ashari; Anatia Agusti; Amirah Andika Rifdayanti
Dhana Vol. 1 No. 4 (2024): DHANA-DESEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/xbwckx59

Abstract

This study aims to examine the role of forensic accounting in preventing fraud and corruption in the public and private sectors. Forensic accounting, which combines accounting knowledge with investigative techniques, serves as a tool to detect and prevent fraud and manipulation that can harm an organization. This study uses a Systematic Literature Review (SLR) approach to identify, evaluate, and analyze relevant literature related to the role of forensic accounting in preventing fraud and corruption. The results of the study indicate that the application of appropriate forensic accounting techniques can strengthen internal controls, increase transparency, and detect early signs of fraud before it causes significant losses. In the public sector, forensic accounting plays a role in ensuring accountable and transparent management of public funds, and helps detect and prevent corruption in government procurement processes and projects. In the private sector, the application of techniques such as data analysis, document examination, and forensic audits can identify suspicious transactions and maintain the integrity of a company's financial statements. In addition, human resource training on business ethics and the importance of transparency plays an important role in building an organizational culture that supports effective oversight. Based on these findings, this study recommends that organizations in both sectors focus more on strengthening internal control systems, as well as providing forensic accounting training to auditors and financial managers. Implementing better prevention strategies can create a cleaner, more transparent and accountable environment, which ultimately strengthens the organization's reputation and reduces the risk of fraud and corruption.  
The Role of Forensic Accounting in Detecting Financial Fraud in the banking sector Muhammad Hasyim Ashari; M. Anas; Dwi Fitrianingsih
Dhana Vol. 2 No. 1 (2025): DHANA-MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/pxhx7a76

Abstract

This study explores the role of forensic accounting in detecting fraud within the banking sector, with a focus on its practices, challenges, and contributions to internal control systems. Using a qualitative case study approach, data were collected through in-depth interviews with key informants from major financial institutions, including Bank Negara Indonesia (BNI), Bank Central Asia (BCA), and oversight bodies such as the Financial Services Authority (OJK) and the Financial Transaction Reports and Analysis Center (PPATK). The findings reveal that forensic accounting plays a significant role in uncovering complex fraud schemes that are often undetected by conventional auditing processes. Techniques such as financial ratio analysis and forensic data analytics prove effective in identifying anomalies, while digital tools enhance the accuracy and efficiency of investigations. However, challenges such as limited data access, lack of organizational support, and weak inter-agency collaboration continue to hinder optimal outcomes. The study concludes that integrating forensic accounting into internal audit mechanisms and enhancing collaboration among stakeholders can significantly strengthen fraud prevention and detection systems in the banking industry.
Green Accounting and Financial Performance: A Study of Environmentally-Oriented Companies Muhammad Hasyim Ashari
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 3 (2026): Oikonomia - May
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i3.599

Abstract

This study examines the relationship between green accounting practices and the financial performance of environmentally-oriented companies. As sustainability becomes increasingly central to corporate strategy, understanding how environmental cost disclosure, environmental performance, and corporate social responsibility (CSR) reporting interact with profitability metrics is of growing importance. Drawing on a review of recent empirical literature spanning 2021–2026 and focusing on companies listed on major stock exchanges that have adopted environmental management frameworks, this article develops a conceptual model linking three key independent variables — green accounting disclosure, environmental performance (proxied by PROPER ratings), and CSR disclosure — to financial performance outcomes measured by Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). The findings suggest that green accounting and environmental performance exert significant positive effects on financial performance, while CSR disclosure shows mixed results depending on industry context. These results affirm the business case for environmental accountability and contribute to the growing body of literature on sustainable finance and green management accounting.
Digital Accounting and Blockchain: Transforming Financial Record-Keeping in the Era of Decentralization Muhammad Hasyim Ashari
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 3 (2026): Oikonomia - May
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i3.616

Abstract

The convergence of digital accounting and blockchain technology represents one of the most consequential transformations in contemporary financial management. This study conducts a systematic literature review to examine how blockchain technology reshapes financial record-keeping, transparency, auditability, and accountability in the era of decentralization. Drawing from 25 peer-reviewed publications spanning 2021 to 2026, this research synthesizes empirical findings and theoretical frameworks concerning the adoption, implementation, and outcomes of blockchain-based accounting systems. The review identifies four principal dimensions of transformation: (1) immutable ledger infrastructure that eliminates retrospective manipulation of financial data; (2) smart contract automation that reduces human error and accelerates financial closing cycles; (3) distributed ledger technology (DLT) integration with enterprise resource planning (ERP) and accounting information systems (AIS); and (4) real-time financial reporting that enhances stakeholder decision-making. This paper further explores persistent challenges, including regulatory ambiguity, interoperability limitations, energy consumption concerns, and the skills gap among accounting professionals. The novelty of this study lies in its integration of ESG reporting dimensions and decentralized governance implications into the blockchain-accounting nexus, areas insufficiently addressed in prior reviews. Findings indicate that blockchain adoption can reduce financial fraud, improve audit efficiency by up to 40%, and enable continuous real-time reporting, fundamentally altering the role of the accountant in a digitally decentralized economy.
Co-Authors Agista Putri Setiawati Amirah Andika Rifdayanti Anatia Agusti Anggoro, Yudhi Ayu Agustin Defia Nurbatin Dwi Fitrianingsih Findita Irene Arlicia Firdaus Indrajaya Tuharea M. Anas Made Iska Aprilita Wardani Muhammad Shabri Oyong Lisa Pudji Lestari Ria Ayu Trianingsih Tasnim Nikmatullah Realita Umarudin Kurniawan Umi Muawanah Widasari, Ela