p-Index From 2021 - 2026
16.42
P-Index
This Author published in this journals
All Journal AKUNTABILITAS Jurnal Wira Ekonomi Mikroskil Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Pengabdian UntukMu NegeRI Jurnal Kajian Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Akuntansi dan Ekonomika Jurnal Inovasi Bisnis (Inovbiz) EKONOMIS : Journal of Economics and Business J-MAS (Jurnal Manajemen dan Sains) JURNAL PENDIDIKAN TAMBUSAI Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Jurnal Akuntansi Kompetif Diklat Review : Jurnal manajemen pendidikan dan pelatihan BALANCE Jurnal Akuntansi dan Bisnis JURNAL MUTIARA AKUNTANSI JAAF (Journal of Applied Accounting and Finance) JURNAL HUKUM MEDIA JUSTITIA NUSANTARA Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Community Engagement and Emergence Journal (CEEJ) Jurnal Ilmiah Akuntansi Kesatuan Masyarakat Berdaya dan Inovasi Community Development Journal: Jurnal Pengabdian Masyarakat Equity: Jurnal Akuntansi Panrannuangku Jurnal Pengabdian Masyarakat Jurnal Development Jurnal Ilmiah Raflesia Akuntansi Economics, Business and Management Science Journal Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Akuntansi AKTIVA Joong-Ki : Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Jurnal Ekonomika Dan Bisnis Jurnal Ekonomi Trisakti PROGRESIF Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Journal of Innovation Research and Knowledge Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Ekonomika Manajemen Dan Bisnis Student Scientific Creativity Journal Priviet Social Sciences Journal Jurnal Kedokteran Hewan Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora JAKBS International Journal of Trends in Accounting Research Ekalaya : Jurnal Ekonomi Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi JEBD Jurnal Media Akademik (JMA) Joong-Ki JFAS : Journal of Finance and Accounting Studies MERDEKA: Jurnal Ilmiah Multidisiplin Jurnal Pengabdian Masyarakat ISEI Jurnal Medika: Medika Journal of Islamic Finance and Accounting Research Escalate : Economics and Business Journal Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Ilmiah Manajemen dan Akuntansi Jurnal Akuntansi Keuangan Dan Perpajakan Journal of Business Economics and Management Jurnal Akuntansi Jurnal Ilmiah Multidisiplin Jurnal Ekonomi, Manajemen, Akuntansi Joong-Ki Research in Accounting Journal Al-Manar Journal of Accountancy and Business Studies Al-Manar Journal of Economic and Social Studies Jurnal Akuntansi dan Bisnis Krisnadwipayana
Claim Missing Document
Check
Articles

Analisis Komparatif Kepatuhan GRI 300 PT Bumi Resources dan PT Aneka Tambang Rahmadini, Wan Karin; Raza, Sania; Zahira, Tengku Jihan; Azmi, Zul
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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

Abstract

Sustainability issues have transformed into a central focus in modern business practices, particularly in extractive sectors with high environmental impact risks. This study aims to analyze and compare the compliance level of environmental aspect disclosures based on the Global Reporting Initiative (GRI) 300 standards in the 2024 sustainability reports of PT Bumi Resources Tbk and PT Aneka Tambang Tbk. The research method employed is descriptive comparative using content analysis. Data were obtained through the documentation of official sustainability reports, analyzed using a quantitative scoring system to measure compliance across eight environmental topic standards, ranging from materials (GRI 301) to supplier environmental assessment (GRI 308). The results are expected to provide an empirical overview of the extent to which environmental transparency and accountability are met by mining companies in Indonesia. These findings are anticipated to serve as an evaluative basis for environmental accounting practitioners in improving the quality of non-financial reporting to maintain social legitimacy and stakeholder trust.  
Analisa Penerapan Standar Gri 400 Pada Sustainability Report Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2024 Hasan, Nanda Ismail; Gunawan, Rika; Sari, Ocha Widya; Azmi, Zul
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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

Abstract

This study aims to analyze sustainability reporting practices and the level of adoption and disclosure of the Global Reporting Initiative (GRI) 400 social aspects in companies listed on the Indonesia Stock Exchange (IDX) in 2024. The study uses a quantitative descriptive approach with a content analysis method on the Sustainability Reports of companies in 11 sectors on the IDX. Of the 955 companies listed on the IDX, 847 companies have published Sustainability Reports, but only 296 companies have explicitly adopted the GRI Standards. The results show that sustainability reporting practices in Indonesia have developed in terms of quantity, but the adoption of international reporting standards is still limited and varies across sectors. Disclosure of the GRI 400 social aspects tends to focus on internal company indicators, especially occupational health and safety, personnel, and training and education, while indicators related to human rights, indigenous peoples, public policy, and supply chains are still relatively low. These findings indicate that the implementation of GRI 400 in Indonesia is still partial and compliance-oriented, so that it is necessary to strengthen regulations and increase company commitment to encourage more comprehensive disclosure of social aspects.
ANALISIS BALANCED SCORECARD UNTUK MENDUKUNG PENGENDALIAN CYBER FRAUD DI BANK CIMB NIAGA TAHUN 2022-2024 Solehah, Umi; Rodiah, Siti; Azmi, Zul
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2700

Abstract

This study aims to examine the importance of cyberfraud control as the use of digital services in the banking sector increases, potentially creating cybercrime risks. The focus of this study is the implementation of cyberfraud control at Bank CIMB Niaga using the Balanced Scorecard (BSC) approach, which encompasses financial, customer, internal business process, and learning and growth perspectives. The research method used is qualitative, utilizing secondary data sourced from annual reports and sustainability reports for the 2022–2024 period. The results show that cyberfraud control at Bank CIMB Niaga has gradually strengthened through increased investment in technological security, improvements to internal business processes, and increased organizational readiness for digital transformation. These findings demonstrate that effective cyberfraud control requires technological support, a robust risk management system, and an organizational commitment to maintaining sustainable information security
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Telekomunikasi yang Terdaftar pada Bursa Efek Indonesia (BEI) Periode 2020-2024 Indah Naibaho, Ester Agustina; Azmi, Zul; Rodiah, Siti
JFAS : Journal of Finance and Accounting Studies Vol. 8 No. 1 (2026): Februari
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v8i1.10185

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh human capital (HCE), structural capital (SCE), relational capital (RC) terhadap kinerja keuangan yang diproksi ROA pada perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2024. Penelitian ini menggunakan metode pengumpulan data berupa laporan keuangan tahunan yang diperoleh melalui www.idx.co.id. Populasi dalam penelitian ini adalah seluruh perusahaan telekomunikasi yang terdaftar di BEI tahun 2020-2024. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dengan jumlah sampel yang memenuhi kriteria sebanyak 11 perusahaan pada 5 tahun pengamatan, sehingga diperoleh jumlah sampel sebanyak 55 yang diolah menggunakan analisis regresi linear berganda. Hasil dari penelitian menunjukkan bahwa human capital (HCE) dan relational capital (RC) tidak berpengaruh terhadap kinerja keuangan yang diproksi ROA pada perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2024, namun structural capital (SCE) berpengaruh terhadap kinerja keuangan yang diproksi ROA pada perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2024
EKOEFISIENSI, BIAYA LINGKUNGAN, DAN CORPORATE SOCIAL RESPONSIBILITY PADA KINERJA KEUANGAN Elida Mardiana; Zul Azmi; Muhammad Ahyaruddin
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 3 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v11i3.114

Abstract

This research tends to determine the influence of eco-efficiency, corporate social responsibility, and environmental costs on the financial performance of manufacturing companies listed on the IDX in 2021-2022. The research’s population are manufacturing companies listed on the IDX in 2021-2022. The type of data employed in this research is quantitative data. Study was established on the IDX’s official website using secondary data. The sampling method employed was the purposive sampling technique. The sample on this research was 212 companies. The data analysis method employed is multiple linear regression and tested using the t test. Research results show that eco-efficiency, corporate social responsibility, and environmental costs have a significant influence on the manufacturing companies; financial performance that listed on the IDX in 2021-2022.
Anteseden Kepatuhan Pajak Pegawai Pada Pelaporan Surat Pemberitahuan Tahunan Di Pekanbaru Ruslan, Marsya Aliya Dini; Fitriana, Nur; Azmi, Zul
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.15045

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pengetahuan Pajak, Kesadaran Pajak, Sanksi Perpajakan, Pelayanan Fiskus, dan Penerapan E-Filing terhadap Kepatuhan Wajib Pajak Orang Pribadi Pegawai. Penelitian ini menggunakan pendekatan kuantitatif deskripti. Populasi dalam penelitian ini adalah Wajib Pajak Orang Pribadi Pegawai, dengan jumlah sampel sebanyak 124 responden yang diperoleh melalui penyebaran kuesioner. Metode analisis data yang digunakan adalah Partial Least Square (PLS) dengan bantuan aplikasi SmartPLS. Pengujian dilakukan melalui evaluasi outer model, inner model, serta pengujian hipotesis menggunakan bootstrapping. Hasil penelitian menunjukkan bahwa Pengetahuan Pajak, Kesadaran Pajak, Sanksi Perpajakan, dan Penerapan E-Filing berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak. Sementara itu, Pelayanan Fiskus tidak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak. Nilai koefisien determinasi menunjukkan bahwa model penelitian memiliki kemampuan penjelasan yang kuat terhadap variabel Kepatuhan Wajib Pajak. Implikasi dari penelitian ini menunjukkan pentingnya peningkatan edukasi perpajakan, penguatan kesadaran wajib pajak, penegakan sanksi yang konsisten, serta optimalisasi sistem e-Filing guna meningkatkan kepatuhan wajib pajak.  
Pemahaman dan Kepedulian Pelaku UMKM (Cucian Mobil) Dalam Implementasi Green Accounting Di Kota Pekanbaru Ade Nila Oktafani; Siti Rodiah; Zul Azmi
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 1 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i1.847

Abstract

This research aims to understand the comprehension and concern of Micro, Small, and Medium Enterprises (MSMEs) involved in car washing regarding the implementation of green accounting at Agatha Carwash in Pekanbaru. This study is designed as descriptive research with a qualitative approach to analyze and describe the comprehension and concern of MSMEs (Car Washes) in the implementation of green accounting in Pekanbaru City. Data collection techniques in this research use observation, interview, and documentation methods. The results of interviews and observations at Agatha Carwash, MK Carwash, and Golden Carwash in Pekanbaru show that they have an understanding and concern for green accounting. This understanding is evidenced by the business owners' knowledge of business costs, their understanding of business costs and the environment, as well as social responsibility to differentiate business costs from personal costs. This level of understanding and concern alone helps maintain the cleanliness of the surrounding environment. Although MSMEs are aware of the importance of maintaining environmental cleanliness, there is still a need to improve their understanding of better green accounting implementation. This is due to limitations in accessing relevant information.
Co-Authors Abda Abda Abdi, Wahyu Abdul Rahman Ade Nila Oktafani Adelia, Vella Adriyanti Agustina Putri Adriyanti Agustina Putri Adriyanti Agustina Putri Adriyanti Agustina Putri, Adriyanti Agustina Afnelya Putri Afrianti Kartika Putri Agmallia, Ressy Agnes Irwanty Agustiawan agus Agustiawan Agustiawan Agustiawan Agustiawan Ahyaruddin, Muhammad Airin Triyana Akhmad, Ikhbal Aldo Fuadi Heriyana Alfi Diansyah Alhadi, Rahmad Hidayat Amelia Amelia Amelia Nurlita Andini Ramadhani Andreas - Anggi Aprilia Suryanti Suryanti Anisa Larasati Annisa Rahima Ramadhani Annisa Safitra Anriva, Della Hilia Aprayuda, Riyadi Ari Setiawan Aristi, Mentari Dwi Ariyudi, Beni Wahyu Astuti, Mona Ayu Andini Ayu Lestari Tambunan Azhari, Intan Putri Azra, Fadhilla Azzahra, Naina Bagus Andi Kriswoyo Bagus Irawan Bagus Suripto Belisca, Apra Bustamin Bustamin Chandra Hermanto, Willi Cindy Clara Desli Daffa Muzain Hanami Delsi Dapot Parulian P. Dasuha Darwis, Nurizah Binti Mohamed Dean Fanni Yolanda Dean Fanny Yolanda Della Hilia Anriv Desem, Muhammad I. Desem, Muhammad Ibrahim Dian Putri Riri Arinji Didik T. Subekti Didik Tulus Subekti Diny, Nola Rahma Dwi Endrawati Dwi Fionasari Effendi, Riyan Eka Setiawati Ela Juliyani Elida Mardiana Elistriani, Ayuk Emi Vita Liani Eni Kusumaningtyas Enni Savitri Erna Murniati Evi Marlina Evi Marlina Evi Marlina Evi Marlina Evi Marlina, Evi Fadrul Fadrul Faizah Hardi Yanti Farhan Azhar Marshal Fauriza, Siti Fauziah Tiara Anggraini Febri Yollanda Fionasari, Dwi Fitri Raudah Rahmah Fitri Yanti Fitrine Ekawasti, Fitrine Galuh Setiadi GHEA ARDILIA Ghinanda Nasywa Gia Ardila Gunawan, Rika Hamzah, Zulfadli Hanna Bella Pesta Saragih Hanum Nur Rahmadani Harefa, Cahayu Prildana Hasan Idris Hasan, Nanda Ismail Helmaini, Mesi Helmilia, Nelsy Hendra Harmain Hertianti, Elsa Hidayatullah Ismail, Hidayatullah Husna, Hafidatul Ilma Amelia Indah Naibaho, Ester Agustina Indah Pramitha Sari Indra Jaya Indriyani, Nadila Intan Diane Binangkit Intan Indah Eka Fitri Intan Mulia Sari Intan Putri Azhari Intan Putri Azhari Intan Veronika Irfan Saputra Irma Irma Isnaniah Muslim Isra Desmi Harti Isran Bidin Isran Bidin Isranbidin Isranbidin Januryanti Januryanti Jihan Rahmawati Jumadil Arsa Kania Fauziah Kendrila, Neldra Khansa, Jeslyn Faiza Kharimah, Nurul Khoiriyah, Armina Khoirotun Nikmah Lady, Triana Laxmi, Laxmi Ledia Tereza Linda Hetri Suriyanti Lisa Maharani Lora Natalia Hutagaol Maharani putri mialdy Maria Yunita Tianar Br Panjaitan Marisa, Cily Tria Maulana, Raul Adlan Medikawati, Reny Meilan Sri Despitra Melsa Khalida Mentari Dwi Aristi Mentari Dwi Aristi Mentari Dwi Aristi Meriza Amiroh mialdy, Maharani putri Miftahul Hidayat, Miftahul MIFTAHUL JANNAH Mita Azira Mizan Asnawi, Mizan Muhammad Richard Ginting Muthahhari, Muzaqky Mutia Afrianti Mu’arifah, Ririn Nadella, Suraya Nadia Fathurahmi Lawita Nadia Fathurahmi Lawita Nadia Fathurrahmi Lawita Nadila Rahayu Nadila Rahayu Putri Nasution, Abdillah Arif Nasya Paramiya Sari Natasha Nadira Putri Neng Murialti Neng Murialti, Neng Nik Maheran Bint Nik Muhammad Niken Azzahra Zl NIKMAH, KHOIROTUN Nofrianis, Delfira Novia Rahmawati Nugraha, Arifin Budiman Nur Azizah Nur Fitriana Nur Oktavia Nur Rahayu Sabrina Damayanti Nur, Syarifah Nuraima Nuraima Nuraliffah, Wulan Yulianti Nurdiyanzah, Melly Nurhasanah, Viana Nuryani, Nisa Nuraini Mardiya Oktavia, Nur Oktaviana Sari Oktaviana Sari Olipian Resky Pernando Osa Husni Nisa Oza Aidha Putri Pernando, Olipian Resky Prima Astuti Handayani Puji Hastuti Puspita, Saftiara Putra, Fikrah Wanda Putra, Oky Eka Putri Fauzelly Mulia Putri Inti Amelia Lubis Putri, Annie Mustika Putri, Erika Liza Putri, Naiya Aulia Putri, Yolanda Arsita R.Septian Armel Rachmawati, Faidah Rafly Armazumi Rahayu Oktarisah Rahma Maulida Erizal Rahmadani, Lesty Rahmadini, Wan Karin Rahmi, Yuni Raifan Wahyu Satria Rama Gita Suci Rama Gita Suci Rama Gita Suci Ramadhani, Annisa Rahima Ramashar, Wira Rani Novita Della Rani Zahra Ranti Darwin, Ranti Rara Baitul Yuli Aprian Ratna Sari Ratna Sari Raza, Sania Ressy Agmallia Ria Sansitika, Desy Ritonga, Sepriana Rizda Akira Henur Rohmah, Khansa Aulia Ruslan, Marsya Aliya Dini Sadiah, Siti Saftiara Puspita Sansitika, Desy Ria Santika Santika Sari, Dwifiona Sari, Imelia Sari, Ocha Widya Sari, Rada Ratna Sarmila, Wingki Satria, Muhammad Abil Satriyo, Wiwid Septian, Raja Septiana Srinandini Setiadi, M Ilham Bintang Setyono, Tuhu Sinaga, Annisa Nauli Sintia, Ayu Sinurat, Frion Rafael Ryco Siti Nurhayati Siti Rodiah siti rodiah Siti Rodiah Siti Samsiah Siti Samsiah, Siti Sohandina, Syifa Wardhani Solehah, Umi Sri Mulyani Sri Widiyati, Sri Suci Syafitri Suci, Rama Gita Suciyanti, Velissa Nadia Sugianto Sugianto Sumarni Sumarni Suparmin Suparmin Supeno Suriyanti, Linda Hetri Suryadi, Nanda SURYANI Suryanti, Anggi Aprilia Suryanti Syafriani Syafriani, Syafriani Syaharani Mutia Sinulingga Syahdan, Saifhul Anwar Syalsabillah, Wilda Syarifatul Hayati TASYA AULIANDARI Teti Zubaidah THYO YOHANA BR MANIK Tiara Suci Wulandari Tiara Suci Wulandari Tri Wahyuningsih Ubar, Riva Umi Cahyaningsih Umi Soleha Unik, Mitra Utami, Rezeki Putri Utari, Irma Vania Palidita Febriana Violeta, Elice Wahyu Abdi Wahyu Guslistiawan Wanda Berliandes Wardayani wardayani Wenni Hasmita Widia Ananda Winarti, Aulia Windy Nurrahmadani Wira Ramashar Wira Ramashar Wira Ramashar Wira Ramashar Wira Satria Wulan Sari Wulan Sari, Wulan Yogi Maihendra Yossi Dharma Yovanna Nabila Azzahra Yulianti, Defitri Yulisda Rata Widayanti Zahira, Tengku Jihan Zahra, Salwa Nissa Zahwa Aulia Zahwa Juwita Zuliaanti, Fauza Zunaida Zunaida