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GRI 307 DAN MITIGASI KRISIS: ANALISIS KOMPARATIF KEPATUHAN LINGKUNGAN PERUSAHAAN DI TENGAH TREN BENCANA ALAM SUMATERA Amelia Nurlita; Syarifatul Hayati; Andini Ramadhani; Zul Azmi
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 2 (2026): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/an1tf293

Abstract

The escalation of hydrometeorological disasters in Sumatra has reached an alarming level, where ecosystem degradation is often exacerbated by failures in corporate environmental governance. This study aims to conduct a comparative analysis of corporate environmental compliance in Sumatra using the GRI 307 standard and to evaluate how reporting transparency correlates with the effectiveness of disaster mitigation and national regulations (Law No. 32/2009 on Environmental Protection and Management). The method employed is a descriptive-qualitative approach through content analysis of sustainability reports from the extractive and agricultural sectors. The results indicate a strong spatial correlation between low compliance levels (Red/Black PROPER ratings) and the occurrence of landslides and floods resulting from technical failures in slope stability and drainage systems. Conversely, companies that are transparent in reporting environmental sanctions tend to be more responsive in implementing technical improvements that function as early warning systems. This research demonstrates that GRI 307 transparency is a crucial predictive instrument for disaster mitigation. Suggested policy implications include the necessity of integrating the Ministry of Environment and Forestry (KLHK) sanctions database into the Financial Services Authority (OJK) reporting system to ensure the validity of green investments and the accuracy of disaster risk management in Sumatra.
Social Enterpreneurship: Upaya Menumbuhkan Wirausaha Masyarakat Melalui Pelatihan Di MKitchen Malaysia Hendra Harmain; Zul Azmi; Saftiara Puspita; Riva Ubar; Saifhul Anwar Syahdan
Community Engagement and Emergence Journal (CEEJ) Vol. 4 No. 2 (2023): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v4i2.2568

Abstract

Pengabdian kepada masyarakat ini ditujukan untuk membangun dan mengembangkan wirausahawan baru di Malaysia. Kegiatan ini dilakukan di MKitchen Malaysia yang mengambil peserta komunitas masyarakat yang layak dan termasuk golongan asnaf yang menjadi fokus pengabdian. Pendekatan asset based community development (ABCD) dilakukan untuk mengidentifikasi potensi kekuatan yang dimiliki dan mengembangkannya dengan kelompok komunitas masyarakat untuk mendesain pelatihan konsep teori dan pelatihan praktik yang terpadu. Hasil menunjukkan terdapat peningkatan kapasitas peserta komunitas masyarakat jika dibandingkan sebelum dan setelah pelatihan. Antusiasme peserta tampak pada tingkat keberhasilan survey yang diberikan. Metoda yang digunakan memberi manfaat dalam mengembangkan dan menumbuhkan usahawan baru yang berani. Hal ini penting mengingat UMKM merupakan salah satu penopang keberhasilan ekonomi wilayah dan ekonomi keluarga
Pendampingan Pembelajaran Public Speaking, Pengembangan Potensi Diri Pada Siswa Ma Al-Khairat Pangkalan Lesung Zul Azmi; Miftahul Hidayat; Irma Utari; Ayuk Elistriani; Riyan Effendi; Ayu Sintia
Community Engagement and Emergence Journal (CEEJ) Vol. 5 No. 2 (2024): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v5i2.4495

Abstract

Kegiatan pengabdian ini bertujuan untuk meningkatkan kualitas public speaking anak-anak dalam menyampaikan hal atau sesuatu di muka umum. Situasi pada survei pendahuluan menunjukkan anak-anak pada sekolah Madrasah Aliyah mitra masih kurang memahami kecakapan public speaking, belum adanya pelatihan yang diterima siswa untuk meningkatkan wawasan dan kecakapannya. Siswa malu-malu dalam menyampaikan gagasan. Solusi yang diajukan untuk mengatasi permasalahan mitra yaitu dengan metoda pelatihan dan pembimbingan digunakan untuk mencapai sasaran praktik public speaking siswa. Untuk mengukur keberhasilan pengabdian ini, metode pengumpulan data, metode analisis data, dengan menggunakan pretest dan posttest digunakan untuk mengukur level perubahan kemampuan anak untuk menggunakan kecakapan public speaking. Hasil menunjukkan adanya peningkatan kesadaran dan motivasi pada peserta dengan cara mendemonstrasikan perkembangan pemahamannya saat akhir pendampingan dan pelatihan. Public speaking ini sendiri tampak memiliki pengaruh dan juga dampak yang baik untuk perkembangan berbahasa anak. Dengan mempelajari public speaking dan gali potensi diri yang diuraikan dalam pengabdian ini, terlihat respon post-test yang positif dan meningkatkan percaya diri pada peserta.
ANALISIS BALANCED SCORECARD UNTUK MENDUKUNG PENGENDALIAN CYBER FRAUD DI BANK CIMB NIAGA TAHUN 2022-2024 Umi Solehah; Siti Rodiah; Zul Azmi
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
NILAI PERUSAHAAN DARI PERSPEKTIF GENDER DIVERSITY, CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA KEUANGAN Mefthahul Hidayat; Wira Ramashar; Zul Azmi
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.v9i1.2721

Abstract

This study aims to analyze the influence of corporate social responsibility (CSR), financial performance, and gender diversity. The research subjects were manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange for the 2021–2024 period. Firm value was proxied using Tobin's Q, CSR was measured using the Corporate Social Responsibility Index (CSRI), financial performance was proxied by Return on Assets (ROA), and gender diversity was measured based on the presence of women on the board of directors or commissioners. This study employed a quantitative approach with a purposive sampling technique. Data were analyzed using multiple linear regression after first conducting classical assumption tests. The results showed that financial performance had a positive effect on firm value, while corporate social responsibility and gender diversity showed inconsistent effects on firm value. These findings support signaling theory, which states that financial and non-financial information provided by companies can serve as signals for investors in assessing the company's prospects.
Analisis Beneish M-Score Untuk Mendeteksi Potensi Kecurangan Dalam Laporan Keuangan pada PT. Bersama Zatta Jaya Tbk Hafidatul Husna; Zul Azmi; Armina Khoiriyah; Rezeki Putri Utami
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3158

Abstract

Penelitian ini bertujuan untuk mendeteksi kemungkinan adanya potensi kecurngan dalam laporan keuangan PT Bersama Zatta Jaya Tbk selama periode 2022–2024 dengan menggunakan model Beneish M-Score. Penelitian ini dilakukan melalui pendekatan kuantitatif deskriptif dengan memanfaatkan data sekunder berupa laporan keuangan tahunan perusahaan yang telah diaudit. Analisis dilakukan menggunakan delapan rasio keuangan berdasarkan indikator Beneish, yaitu DSRI, GMI, AQI, SGI, DEPI, SGAI, LVGI, dan TATA. Hasil penelitian menunjukkan bahwa pada tahun 2022, skor yang diperoleh adalah -0,65, yang berarti perusahaan masuk kategori manipulator. Namun, pada tahun 2023 dan 2024, perusahaan diklasifikasikan sebagai non-manipulator dengan skor M-Score di bawah ambang batas -2,22. Temuan ini menunjukkan bahwa model Beneish M-Score dapat bermanfaat sebagai alat deteksi awal terhadap potensi rekayasa laporan keuangan di perusahaan publik.
A Systematic Review: Riset Material Flow Cost Accounting di Indonesia Imelia Sari; Putri Purnama Dewi; Zul Azmi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i4.4043

Abstract

This study presents a systematic review of 15 research articles on Material Flow Cost Accounting (MFCA) conducted in Indonesia between 2020 and 2025. Using the Systematic Literature Review (SLR) approach, this paper aims to map the development, focus areas, and practical implementation of MFCA within the Indonesian context. The reviewed studies were published in nationally accredited journals SINTA and Scopus. Thematic and bibliometric analyses were applied to identify research trends by topic, method, industrial sector, and findings. The results indicate that MFCA research in Indonesia has grown significantly during the period, with dominant themes related to manufacturing efficiency, green accounting integration, environmental performance, and sustainable development. Most studies confirm that MFCA improves material efficiency, reduces waste, and enhances both economic and environmental performance, particularly when combined with Green Accounting and Environmental Management Accounting (EMA). However, MFCA adoption remains limited due to low managerial awareness, weak accounting information systems, and the absence of national implementation guidelines. This review concludes that MFCA holds strong potential to advance corporate sustainability in Indonesia if supported by institutional commitment, stakeholder collaboration, and digital transformation. Future research should expand MFCA applications in service, agricultural, and cross-industry sectors.
Analisis Bibliometrik Perkembangan Penelitian Material Flow Cost Accounting (MFCA) Berdasarkan Data Scopus Zul Azmi; Suraya Nadella; Della Apriliana
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i4.4068

Abstract

Material Flow Cost Accounting (MFCA) is an environmental management accounting approach that aims to improve material efficiency while reducing environmental impact. This study aims to analyze the development of scientific publications related to MFCA through a bibliometric literature review. Data were collected using the Scopus database using the keyword "Material Flow Cost Accounting" in the Title-Abstract-Keywords section. All relevant publications were then tabulated and analyzed descriptively to identify annual publication trends, major contributing countries, most cited articles, and subject areas. The results show that publications on MFCA began appearing in 2006 and experienced a significant increase in 2015. Germany and China were the countries with the largest publication contributions, while the most highly cited articles on the topic of MFCA were generally published in the Journal of Cleaner Production. Overall, these findings indicate that MFCA has developed into a vital part of the scientific discourse on sustainable accounting and resource efficiency and still holds potential for further research, especially in the context of developing countries like Indonesia.
Intellectual Capital Di Indonesia: Tinjauan Literatur Zul Azmi; Rara Baitul Yuli Aprian; Dian Putri Riri Arinji; Afnelya Putri
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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

Abstract

This study aims to map the direction and research trends of Intellectual Capital (IC) studies in Indonesia using a Systematic Literature Review (SLR) approach. A total of 20 articles from SINTA 1 and 2 accredited accounting journals published between 2020 and 2024 were analyzed based on key topics, research methods, research subjects, and publication quality. The results reveal that most studies employ a quantitative approach using the VAIC™ model and regression or panel data methods, focusing mainly on the banking and manufacturing sectors. The five dominant themes include the impact of IC on financial performance, VAIC™ efficiency, IC disclosure, IC components (HC, SC, RC), and industry-specific contexts. There is a notable lack of qualitative research and exploration of non-financial sectors. These findings highlight the need for more diverse methodological approaches and standardized IC disclosure in Indonesia to enhance academic contributions and business relevance.
A Literature Review : Riset Intellectual Capital di Indonesia Imelia Sari; Zul Azmi; Suraya Nadella; Nola Rahma Diny; Cahayu Prildana Harefa
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.3395

Abstract

This study aims to analyze trends and developments in research on Intellectual Capital (IC) in Indonesia during the 2020–2024 period using a Systematic Literature Review (SLR) approach. Thirty-five articles from SINTA and Scopus-accredited journals were used as the unit of analysis, classified by main topic, industry sector, methodological approach, and number of citations. The results show that the most frequently studied topic is the influence of IC on firm value, followed by IC coverage (ICD) and financial performance. Most studies use a quantitative approach with secondary data, while qualitative and multidimensional approaches are still very limited. The manufacturing sector dominates the research objects, with low representation of other knowledge-intensive sectors. Furthermore, the use of strategic management theories such as the Resource-Based View (RBV) and Knowledge-Based View (KBV) is not optimal. This study contributes to describing the direction and outlook of IC research in Indonesia and recommends the need for a more exploratory, cross-sectoral, and theoretically sound approach for the development of future IC studies.
Co-Authors Abda Abda 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 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 Andini Ramadhani Andreas - Anggi Aprilia Suryanti Suryanti Anis Karlina Anisa Larasati Annisa Rahima Ramadhani Annisa Safitra Anriva, Della Hilia Aprayuda, Riyadi Ari Setiawan Aristi, Mentari Dwi Ariyudi, Beni Wahyu Armina Khoiriyah Astuti, Mona Ayu Andini Ayu Lestari Tambunan Ayu Sintia Ayuk Elistriani Azhari, Intan Putri Azra, Fadhilla Azzahra, Naina Bagus Andi Kriswoyo Bagus Irawan Bagus Suripto Balqis, Ayu Eriany Belisca, Apra Bustamin Bustamin Cahayu Prildana Harefa Chandra Hermanto, Willi Cindy Clara Desli Daffa Muzain Hanami Delsi Dapot Parulian P. Dasuha Dean Fanni Yolanda Dean Fanny Yolanda Delfira Nofrianis Della Apriliana Della Hilia Anriv Desem, Muhammad I. Desem, Muhammad Ibrahim Dhina Aprilia Ananda Dian Putri Riri Arinji Didik T. Subekti Didik Tulus Subekti Dwi Endrawati Dwi Fionasari Effendi, Riyan Eka Setiawati Ela Juliyani Elida Mardiana Elistriani, Ayuk Emi Vita Liani 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 Raudah Rahmah Fitri Yanti Fitrine Ekawasti, Fitrine Galuh Setiadi GHEA ARDILIA Ghinanda Nasywa Gia Ardila Hafidatul Husna Hamzah, Zulfadli Hanna Bella Pesta Saragih Hanum Nur Rahmadani Hasan Idris Helmaini, Mesi Helmilia, Nelsy Hendra Harmain Hertianti, Elsa Hidayatullah Ismail, Hidayatullah Ilma Amelia Ilma Amelia Imelia Sari 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 Irma Utari 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 Khoirotun Nikmah Lady, Triana Laxmi Laxmi Ledia Tereza Linda Hetri Suriyanti Lora Natalia Hutagaol Maharani putri mialdy Maria Yunita Tianar Br Panjaitan Maria Yunita Tianar Br Panjaitan Marisa, Cily Tria Maulana, Raul Adlan Medikawati, Reny Mefthahul Hidayat Meilan Sri Despitra Melsa Khalida Mentari Dwi Aristi Mentari Dwi Aristi Mentari Dwi Aristi Meriza Amiroh mialdy, Maharani putri Miftahul Hidayat Miftahul Hidayat, Miftahul MIFTAHUL JANNAH Mita Azira Mizan Asnawi, Mizan Muhammad Richard Ginting Muhammad Richard Ginting Muthahhari, Muzaqky Mutia Afrianti Mu’arifah, Ririn Nadia Fathurahmi Lawita Nadia Fathurahmi Lawita Nadia Fathurrahmi Lawita Nadila Rahayu Nadila Rahayu Putri Nadya Khairiah Nasution, Abdillah Arif Natasha Nadira Putri Neng Murialti Neng Murialti, Neng Nik Maheran Bint Nik Muhammad Niken Azzahra Zl NIKMAH, KHOIROTUN Nofrianis, Delfira Nola Rahma Diny Novia Rahmawati Nugraha, Arifin Budiman Nur Azizah Nur Fitriana Nur Oktavia Nur Rahayu Sabrina Damayanti Nur Rahayu Sabrina Damayanti Nur, Syarifah Nuraima Nuraima Nuraliffah, Wulan Yulianti Nurdiyanzah, Melly Nurhasanah, Viana Nurizah Binti Mohamed Darwis Nuryani, Nisa Nuraini Mardiya Oktavia, Nur Oktaviana Sari Oktaviana Sari Olipian Resky Pernando Osa Husni Nisa Oza Aidha Putri Pernando, Olipian Resky Puji Hastuti Puspita, Saftiara Putra, Fikrah Wanda Putra, Oky Eka Putri Fauzelly Mulia Putri Inti Amelia Lubis Putri Purnama Dewi Putri, Annie Mustika Putri, Erika Liza Putri, Naiya Aulia R.Septian Armel Rachmawati, Faidah Rafly Armazumi Rafly Armazumi Rahayu Oktarisah Rahma Maulida Erizal Rahmadani, Lesty 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 Ressy Agmallia Rezeki Putri Utami Ria Sansitika, Desy Ritonga, Sepriana Riva Ubar Harahap Riyan Effendi Rizda Akira Henur Rohmah, Khansa Aulia Sadiah, Siti Saftiara Puspita Saifhul Anwar Syahdan Sansitika, Desy Ria Santika Santika Sari, Dwifiona Sari, Rada Ratna Sarmila, Wingki Satria, Muhammad Abil Satriyo, Wiwid Septian, Raja Septiana Srinandini 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 rodiah Siti Samsiah Siti Samsiah, Siti Sohandina, Syifa Wardhani Sri Cahyani Sri Mulyani Sri Widiyati Suci Arnita Sari Suci Syafitri Suci, Rama Gita Suciyanti, Velissa Nadia Sugianto Sugianto Sumarni Sumarni Suparmin Suparmin Supeno Suraya Nadella Suriyanti, Linda Hetri Suryadi, Nanda SURYANI Suryanti, Anggi Aprilia Suryanti 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 Umi Solehah Unik, Mitra Utari, Irma Vania Palidita Febriana Violeta, Elice Wahyu Abdi Wahyu Guslistiawan Wanda Berliandes Wardayani wardayani Wenni Hasmita Widia Ananda Winarti, Aulia Windi Sutriani Windy Nurrahmadani Wira Ramashar Wira Ramashar Wira Ramashar Wira Ramashar Wira Satria Wulan Sari Wulan Sari, Wulan Yogi Maihendra Yolanda Arsita Putri Yossi Dharma Yovanna Nabila Azzahra Yovanna nabila Azzahra Yulianti, Defitri Yulisda Rata Widayanti Zahra, Salwa Nissa Zahwa Aulia Zahwa Juwita Zuliaanti, Fauza Zunaida Zunaida