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All Journal Communicatus: Jurnal Ilmu Komunikasi Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENDIDIKAN TAMBUSAI JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) BALANCE Jurnal Akuntansi dan Bisnis BALANCE: Economic, Business, Management and Accounting Journal JAZ: Jurnal Akuntansi Unihaz Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat Jurnal Bina Akuntansi Jurnal Syntax Transformation BUDGETING : Journal of Business, Management and Accounting Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ekonomi Bisnis Dan Industri (EBI) Akuntansi'45 JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Expensive: Jurnal Akuntansi dan Keuangan Innovative: Journal Of Social Science Research Vertex Elektro Journal of Management, Economic, and Accounting IIJSE IJBLPS JPM Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah International Journal of Law, Policy and Governance SENMEA
Andri Indrawan
Universitas Muhammadiyah Sukabumi
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Nursing Public Health Social Sciences Other

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Pengaruh Digitalisasi Akuntansi, Literasi Keuangan, dan Inklusi Keuangan terhadap Kinerja Keuangan Pada UMKM Sektor Kuliner di Kecamatan Cikole dan Gunungpuyuh, Kota Sukabumi Natalia, Putri; Himawan, Irfan Sophan; Indrawan, Andri
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Penelitian ini menguji pengaruh digitalisasi akuntansi, literasi keuangan, dan inklusi keuangan terhadap kinerja keuangan pada UMKM sektor kuliner di Kecamatan Cikole dan Gunungpuyuh, Kota Sukabumi. Penelitian ini menggunakan pendekatan kuantitatif dengan regresi linier berganda dan melibatkan 80 responden. Hasil analisis menunjukkan bahwa ketiga variabel independen berpengaruh signifikan secara parsial terhadap kinerja keuangan: digitalisasi akuntansi (t = 5,493; sig. 0,000), literasi keuangan (t = 3,091; sig. 0,003), dan inklusi keuangan (t = 5,692; sig. 0,000). Secara simultan, ketiga variabel juga berpengaruh signifikan (F = 96,411; sig. 0,000) dengan nilai koefisien determinasi (R²) sebesar 0,792 atau 79,2%. Hal ini menunjukkan bahwa digitalisasi, literasi, dan inklusi keuangan bersama-sama berperan penting dalam meningkatkan kinerja keuangan.
Pengaruh Leverage, Arus Kas dan Ukuran Perusahaan Terhadap Financial Distress (Studi Kasus Perusahaan Sub Sektor Energi yang Terdaftar di BEI Tahun 2020-2024) Cahyana, Agus; Indrawan, Andri; Himawan, Irfan Sophan
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 4 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i4.27466

Abstract

Pandemi COVID-19 dan ketidakpastian global akibat konflik geopolitik menekan kinerja perusahaan sub sektor energi di Indonesia. Ketergantungan pada energi fosil, fluktuasi harga komoditas, dan tingginya beban utang meningkatkan risiko financial distress. Penelitian ini bertujuan untuk menganalisis pengaruh leverage, arus kas operasi, dan ukuran perusahaan terhadap financial distress pada perusahaan sub sektor energi yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan metode deskriptif asosiatif. Sampel terdiri dari 23 perusahaan yang dipilih melalui purposive sampling. Analisis data dilakukan dengan regresi linier berganda menggunakan SPSS 27. Hasil menunjukkan bahwa leverage berpengaruh negatif dan signifikan terhadap financial distress (B = –0,780; p = 0,001), arus kas operasi berpengaruh positif dan signifikan (B = 6,929; p = 0,008), sedangkan ukuran perusahaan tidak berpengaruh signifikan (B = 0,067; p = 0,156). Secara simultan, ketiga variabel berpengaruh signifikan (F = 5,938; p = 0,001; R² = 0,235). Temuan ini menegaskan pentingnya pengelolaan utang dan likuiditas dalam menurunkan risiko krisis keuangan, serta membuka peluang penelitian lanjutan dengan variabel makroekonomi atau pendekatan kualitatif
ROE as A Moderating Influence of ESG, Green Innovation and Carbon Emission Disclosure on Firm Value Indrawan, Andri; Sophan Himawan, Irfan; Eriswanto, Elan; Amelia Rahmadini, Salma
BALANCE: Economic, Business, Management and Accounting Journal Vol 22 No 2 (2025): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v22i2.26020

Abstract

This study aims to evaluate the impact of Environmental, Social, and Governance (ESG), Green Innovation, and Carbon Emission Disclosure on Firm Value, with Return on Equity (ROE) acting as a moderating variable.In the context of a business environment increasingly emphasizing sustainability and complexity, this study uses secondary data in the form of financial statements from mining sector companies listed on the Indonesia Stock Exchange (IDX) during the period from 2020 to 2022.The independent variables in this study include ESG, environmentally friendly innovation, and carbon emission disclosure, while the company value serves as the dependent variable and ROE as the moderator.To analyze the direct relationship and moderation effects, multiple regression and Moderated Regression Analysis (MRA) methods were used.The research findings indicate that the three independent variables have a positive and significant impact on the company's value.In addition, ROE has been proven to strengthen the influence of ESG, green innovation, and emission disclosure on company value.Companies with higher ROE tend to have a stronger correlation between sustainability practices and increased company value
The Role of Digital Media in Accounting Transparency and Corporate Image: SDGs Communication Approach Sophan, Irfan; Sudarma, Ade; Kartini, Tina; Indrawan, Andri; Pattanapokinsakul, Kanyapat
Communicatus: Jurnal Ilmu komunikasi Vol. 9 No. 1 (2025): Communicatus: Jurnal Ilmu Komunikasi
Publisher : Fakultas Dakwah dan Komunikasi UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/cjik.v9i1.45724

Abstract

Digital media is crucial in supporting accounting transparency and shaping a company's strategic image in the digital era. This article examines how a value-based communication approach can integrate the principles of Sustainable Development Goals (SDGs) into corporate communication practices, particularly regarding accountability and reputation. By optimizing digital media, companies enhance the transparency of financial information and build public trust through narratives aligned with sustainability values. This study employs a descriptive qualitative approach with case study analysis on companies adopting value-based communication strategies. The findings show that the synergy between digital media and SDG values can improve public perception of corporate social responsibility and ethics. This also strengthens the company's strategic position in the eyes of stakeholders, creating a positive image and fostering long-term relationships with various parties involved. Through this integration, companies can achieve financial transparency and a strong reputation.
Analisis Pengelolaan Keuangan Puskesmas Buniwangi Dalam Upaya Meningkatkan Efisiensi Dan Efektivitas Penggunaan Anggaran Siti Rahmah Rohilah; Tina Kartini; Andri Indrawan
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4210

Abstract

This research aims to analyze financial management at the Buniwangi Community Health Center in order to increase the efficiency and effectiveness of budget use. Good financial management is a key factor in ensuring optimal allocation and use of financial resources, especially in the health service sector which has a major responsibility for community welfare. This research uses a qualitative approach with descriptive methods, involving in-depth interviews, document analysis, and observation as the main data collection techniques. The results of the research show that financial management at the Buniwangi Community Health Center has met most public financial management standards, but there are still several obstacles that affect the efficiency and effectiveness of budget use, such as a lack of staff understanding of accounting procedures, limited supporting technology, and budget allocations that are not in accordance with priority needs.
The Influence Of Hotel Tax, Restaurant Tax, Entertainment Tax And Advertising Tax On Local Revenue Of Sukabumi City Government In 2018-2022 (Case Study On The Sukabumi City Financial And Revenue Management Agency): Nuraisah, Risa; Tanjung, Hendra; Indrawan, Andri
Journal of Management, Economic, and Accounting Vol. 3 No. 2 (2024): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v3i2.527

Abstract

This study aims to determine the influence of hotel tax, restaurant tax, entertainment tax and advertising tax on local revenue. The variables used in this study are Hotel Tax (X1), Restaurant Tax (X2), Entertainment Tax (X3), Advertising Tax (X4) and Local Revenue (Y). Hotel Tax, Restaurant Tax, Entertainment Tax, and Advertising Tax are four important sources of income for local governments in increasing Local Revenue. The research method used is a quantitative method with an associative approach. The data used is secondary data obtained from the Sukabumi City Financial and Revenue Management Agency. The results of the study using SPSS 26, show that the effect of Hotel Tax on Local Original Income is tcount -0.036 <ttable 2.0067 with a sig value of 0.971> 0.05, which means that Hotel Tax partially has no effect and is not significant on Local Original Income. The effect of Restaurant Tax on Local Original Income is tcount -0.492 <ttable 2.0067 with a sig value of 0.624> 0.05, which means that Restaurant Tax partially has no effect and is not significant on Local Original Income. The effect of Entertainment Tax on Local Original Income is tcount 0.771 <ttable 2.0067 with a sig value of 0.444> 0.05, which means that Entertainment Tax has no effect and is not significant on Local Original Income. And the influence of Advertising Tax on Regional Original Income is tcount -0.343 <ttable 2.0067 with a sig value of 0.733> 0.05, which means that Advertising Tax has no effect and is not significant on Regional Original Income. The influence of Hotel Tax, Restaurant Tax, Entertainment Tax and Advertising Tax simultaneously is Fcount 0.214 <Ftable 2.55 with a sig value of 0.930> 0.05 and the coefficient of determination test shows that the contribution of Hotel Tax, Restaurant Tax, Entertainment Tax and Advertising Tax to Regional Original Income is 12.7% which means that Hotel Tax, Restaurant Tax, Entertainment Tax and Advertising Tax simultaneously have no effect and are not significant on Regional Original Income of Sukabumi City for the period 2018-2022.
Sosialisasi dan Edukasi Kolaboratif Samsat dalam Meningkatkan Kesadaran Pajak Pemula (Siswa Slta) di Sukabumi Indrawan, Andri; Pridawati, Pridawati; Nur Azmi, Putri; Salwa Azzahra, Raisha; Nuzulurrahmah, Nurunnisa; Nurul Intan, Ratu; Melati, Puspa
Abdimas Galuh Vol 7, No 2 (2025): September 2025
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v7i2.20753

Abstract

Pajak merupakan sumber pendapatan utama bagi pemerintah negara bagian dan daerah, yang berperan penting bagi pembangunan dan pelayanan publik. Rendahnya kesadaran pajak di kalangan generasi muda, terutama siswa SMA, menjadi tantangan dalam meningkatkan penerimaan pajak daerah. Kegiatan pengabdian masyarakat ini bertujuan untuk menumbuhkan kesadaran pajak melalui kegiatan penyuluhan bersama SAMSAT di Sukabumi. Pelaksanaannya meliputi observasi, pelatihan bersama P3DW SAMSAT, pengembangan materi interaktif, dan penyuluhan di empat sekolah dengan 290 peserta. Materi yang diberikan meliputi pajak kendaraan bermotor, sistem SAMSAT, keselamatan jalan raya, dan Jasa Raharja. Penggunaan media Kahoot meningkatkan antusiasme siswa. Hasil kegiatan menunjukkan adanya peningkatan pemahaman siswa yang signifikan terhadap kesadaran dan kepatuhan pajak. Kerja sama dengan SAMSAT memberikan kredibilitas dan kualitas material yang optimal. Program ini berhasil membangun konsep kesadaran pajak di kalangan generasi muda dan dapat menjadi model bagi pengembangan serupa di daerah lain.
Root Cause Analysis of the Decline in Surplus Earnings at Koperasi Bina Warga in 2024 Nurdini, Puji Nadiya; Indrawan, Andri; Martaseli, Evi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7830

Abstract

This study aims to analyze the factors and root causes contributing to the decline in Surplus Earnings at Koperasi Bina Warga in the 2024 period. A descriptive qualitative method with a case study approach was employed to identify and analyze these contributing factors. Data were collected through in-depth interviews with the cooperative’s chairperson, secretary, and treasurer, and were further supported by documentation and direct observation. The results indicate that the decline in SHU was caused by a decrease in member loan activity, low member participation, a high rate of non-performing loans, restrictions on savings, and a reduction in the number of cooperative members. Through the application of Root Cause Analysis using the 5 Why Analysis and Fishbone Diagram approaches, the decline in loan activity was identified as the primary root cause. Data validity was ensured through the use of methodological triangulation, source triangulation, and time triangulation. The study recommends optimizing loan services, enhancing member participation, controlling non-performing loans, and developing digital services to strengthen cooperative performance and increase future surplus earnings.
Co-Authors Acep Suherman Ade Sudarma Ade Sudarma Agus Cahyana Aisyah Aisyah Amelia Rahmadini, Salma Andre Ardyan Arif Budiawan Aryanti, Meli Asep Saepul Gaos Conny Damayanti Damayanty, Conny Destalia Puteri, Ajeng Elan Eriswanto Elis Chalisyah Evi Martaseli Evi Martaseli febriyanti febriyanti Fitri Damayanti Gatot Wahyu Nugroho Gianti Ajeng Cahyani H Suwiryo, Darmo Hasna, Ishfa Naqiyyan Hendra Tanjung Hendri Anto Hidayat, Imam Riyadi Hijjah, Warnida Idang Nurodin Iqbal Husaeni Irfan Sophan Himawan Lesmana, Elsa Tianda Listiani Listiani M Alfiandri Setiawan Melati, Puspa Moch Yusuf Guntara Maulidin Muhammad Fakhri Ikhsan Mukhamad Muslim Habibie Natalia, Inpresta Niar Imaniar Nur Azmi, Putri Nuraisah, Risa Nurdini, Puji Nadiya Nurlitawati, Nurul Nurul Intan, Ratu Nuzulurrahmah, Nurunnisa Pattanapokinsakul, Kanyapat Pratama, Ramli Prayogi, Dalih Pridawati, Pridawati Prihandono, Prihandono Putri Kharisma Andini Putri Natalia Rahmat Hidayat Rahmi Ambari Ridiana Febrianto Ridwan , Muhammad Risma Nurmilah Rosa Aprilia Safitri, Adelia Nur Sakti Alamsyah Salsa Maulina Salwa Azzahra, Raisha Siti Holisoh Siti Rahmah Rohilah Sophan Himawan, Irfan Sophan, Irfan Sri Islami Rahayu Sri Rahayu, Anisa Sudarma, Ade sulaeman sulaeman Sumiati Rahmawati Tina Kartini Tina Kartini Venita Sofiani