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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) Martabe : Jurnal Pengabdian Kepada Masyarakat 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 IJBLPS JPM Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah International Journal of Law, Policy and Governance JURNAL RUMPUN MANAJEMEN DAN EKONOMI International Journal of Business, Law and Political Science
Andri Indrawan
Universitas Muhammadiyah Sukabumi
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry 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 Mathematics Mechanical Engineering Nursing Public Health Social Sciences Other

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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
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.
The Effect of Tax Sanctions, Modern Tax Administration System, E-Filing and Tax Volunteers on Taxpayer Compliance Indrawan, Andri; Suherman, Acep; Damayanti, Conny
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 2 (2024): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i2.2588

Abstract

This study aims to analyze the factors that influence taxpayer compliance. By using empirical data and case studies By analyzing the influence of tax sanctions, modern tax administration systems, e-filing and tax volunteers on taxpayer compliance. The method in this study is a type of research that uses associative quantitative research methods and sampling techniques, namely random sampling on UMKM taxpayers registered at the Sukabumi Pratama Tax Office. To determine the size of the sample in this study, the Slovin formula was used in its calculations and 100 samples were obtained. Based on the results of statistical tests that tax sanctions and modern tax systems do not affect taxpayer compliance and the results of statistical tests show that E-filing, tax volunteers have a positive effect on taxpayer compliance. The taxpayer compliance variable can be explained by the E-filing and tax volunteers variables by 33.6%. The remaining 66.4% is influenced by other factors not examined in this study, such as tax knowledge, taxpayer awareness, education level, and other factors that have the potential to influence taxpayer compliance.
Strategic Performance Measurement of MSMEs Based on ESG in Sudajaya Girang Village Indrawan, Andri; Eriswanto, Elan; Himawan, Irfan Sophan; Rahmadini, Salva Aulia
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2935

Abstract

This study aims to analyze the measurement of strategic performance of Micro, Small, and Medium Enterprises (MSMEs) using the Environmental, Social, and Governance (ESG) approach in Sudajaya Girang Village, Sukabumi Regency. MSMEs play a vital role in driving local economic growth, creating employment opportunities, and improving community welfare. However, performance measurement systems of MSMEs have largely focused on financial aspects, while sustainability dimensions have received less attention. The implementation of the ESG framework is expected to provide a more comprehensive perspective in assessing MSMEs’ performance, covering environmental responsibility, social contribution, and good governance practices. This study employs a descriptive-qualitative approach with a case study of MSMEs in Sudajaya Girang Village. Data were collected through interviews, observations, and document analysis, and analyzed using data reduction, presentation, and conclusion drawing techniques. The findings indicate that the level of understanding of ESG principles among MSME actors is varied, with implementation mostly concentrated on social and governance aspects, while environmental considerations remain limited. By applying ESG-based measurement, this study proposes a more inclusive strategic performance evaluation framework, which can serve as a guideline for developing sustainability-oriented MSMEs and supporting the achievement of the Sustainable Development Goals (SDGs).
Pengaruh Firm Size, Audit Fee dan Leverage Terhadap Integritas Laporan Keuangan: (Studi Pada Perusahaan Infrastruktur yang Terdaftar di BEI Pada Tahun 2021-2023) Indrawan, Andri; Himawan, Irfan Sophan; Gusmarani, Zesika; Rahmadini, Salma Amelia; Aulia Rahmadini, Salva
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 4 No. 2 (2023): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/hvq88x66

Abstract

This study aims to analyze and explain the influence of firm size, audit fees, and leverage on financial statement integrity, both partially and simultaneously, in infrastructure companies listed on the Indonesia Stock Exchange for the 2021–2023 period. The background of this study is based on the importance of financial statement integrity in reflecting actual financial conditions and supporting reliable decision-making. The research method used is a quantitative approach with multiple linear regression analysis techniques using IBM SPSS version 30 software on a sample of 66 companies (22 companies multiplied by 3 years of research). The results show that partially, firm size has a negative and significant effect on financial statement integrity, meaning that the larger the company size, the level of financial statement integrity tends to decrease. Meanwhile, audit fees and leverage do not have a significant effect on financial statement integrity. Simultaneously, these three variables have a significant effect on financial statement integrity with a coefficient of determination of 20.9%, while the remaining 79.1% is influenced by other factors such as good corporate governance, audit tenure, and earnings management. These findings are expected to serve as a reference in efforts to improve transparency and accountability in financial reporting.
Analisis Rasio Likuiditas, Solvabilitas Dan Profitabilitas Untuk Mengukur Kinerja Keuangan Pada Pt Hanjaya Mandala Sampoerna Tbk Periode 2014-2024 Andri Indrawan; Shelby Virby
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 3 No. 3 (2026): Mei
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v3i3.9572

Abstract

Abstract. This study aims to analyze the financial performance of PT Hanjaya Mandala Sampoerna Tbk for the period 2014–2024, as measured by liquidity, solvency, and profitability ratios. The research employs a quantitative method with a descriptive approach. The data used are secondary data obtained from the company’s annual financial reports published by the Indonesia Stock Exchange (IDX). The data analysis technique used in this study is financial ratio analysis, which includes the current ratio, quick ratio, cash ratio, debt to equity ratio, debt to asset ratio, long-term debt to equity ratio, return on assets, return on equity, and net profit margin. The results show that, in terms of liquidity, the current ratio is 322.02%, the quick ratio is 153.57%, and the cash ratio is 70.06%. Based on the Decree of the Minister of Finance No. 740/KMK.00/1989, these results indicate that the company’s liquidity condition is very healthy. In terms of solvency, the debt to equity ratio is 62.32%, the debt to asset ratio is 35.73%, and the long-term debt to equity ratio is 7.18%, all of which indicate an unhealthy condition, as the values are below 100%. Meanwhile, from the profitability perspective, the return on assets is 21.26%, the return on equity is 32.71%, and the net profit margin is 10.31%, showing that the company’s profitability level is very healthy. Keywords: Liquidity Ratio, Solvency Ratio, profitability ratio, Financial Performance  
ESG-Based Balanced Scorecard Approach in the Perspective of Green Accounting: A Literature Review on Strategic Performance of MSMEs in Sustainable Villages Eriswanto, Elan; Indrawan, Andri; Sophan, Irfan; Rahmadini, Salva Aulia
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 1 (2026): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i1.2996

Abstract

The growing demand for sustainable business performance measurement has encouraged the development of Green Accounting, which incorporates environmental costs into conventional financial reporting. Meanwhile, the Balanced Scorecard (BSC) remains a widely applied strategic management tool, and its integration with Environmental, Social, and Governance (ESG) indicators has resulted in the Sustainability Balanced Scorecard. This study aims to conceptualize an ESG-based Balanced Scorecard grounded in Green Accounting principles, specifically designed to address the strategic performance needs of micro, small, and medium enterprises (MSMEs) in sustainable villages. Employing a qualitative literature review, this research synthesizes academic studies, policy documents, and empirical findings published over the last decade, using thematic content analysis to identify conceptual linkages and gaps. The findings indicate that integrating ESG indicators across the four traditional BSC perspectives enables MSMEs to align financial performance with environmental responsibility and social value creation. Green Accounting provides a measurable basis for incorporating environmental costs, social contributions, and governance practices into performance evaluation. Evidence from rural MSMEs in Indonesia and other contexts shows that this integration enhances sustainability reporting, financial resilience, community trust, and access to ESG-based financing. Nevertheless, adoption remains limited due to resource constraints, lack of standardized frameworks, and differing financial impacts. The proposed ESG-BSC–Green Accounting model offers a context-specific and practical framework to support sustainable strategic competitiveness.
CAPACITY BUILDING LPPK PDM SUKABUMI MENUJU TATA KELOLA KEUANGAN AUM YANG AKUNTABEL, TRANSPARAN, DAN BERKELANJUTAN Ismet Ismatullah; Andri Indrawan; Gatot Wahyu Nugroho
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 9, No 5 (2026): MARTABE : JURNAL PENGABDIAN MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v9i5.2066-2071

Abstract

Lembaga Pembina dan Pengawas Keuangan (LPPK) Pimpinan Daerah Muhammadiyah (PDM) Sukabumi memegang peran strategis dalam mengelola dan mengawasi Amal Usaha Muhammadiyah (AUM) di wilayah Sukabumi. Namun, pengelolaan keuangan AUM masih menghadapi berbagai tantangan, yakni rendahnya pemahaman terhadap standar akuntansi, belum adanya sistem pelaporan yang baku, serta rendahnya transparansi dan akuntabilitas laporan keuangan. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan kapasitas pengurus LPPK PDM Sukabumi dalam tata kelola keuangan AUM melalui pendekatan capacity building yang mencakup sosialisasi/edukasi, workshop, dan coaching clinic. Kegiatan dilaksanakan dengan melibatkan seluruh pengurus LPPK PDM Sukabumi sebagai peserta. Metode evaluasi menggunakan pretest-posttest untuk mengukur peningkatan pengetahuan serta kuesioner kepuasan mitra. Hasil kegiatan menunjukkan peningkatan signifikan pada kategori pengetahuan baik dari 35% menjadi 80%, serta seluruh indikator kepuasan mitra berada di atas 80% pada skala setuju dan sangat setuju. Kegiatan ini memberikan dampak nyata terhadap peningkatan kapasitas LPPK PDM Sukabumi dalam menerapkan tata kelola keuangan AUM yang akuntabel, transparan, dan berkelanjutan
Co-Authors Acep Suherman Ade Sudarma Ade Sudarma Adelia Nur Safitri Agus Cahyana Aisyah Aisyah Amelia Rahmadini, Salma Andre Ardyan Arif Budiawan Aryanti, Meli Asep Saepul Gaos Aulia Rahmadini, Salva Bella Nur Fatia Dewi Conny Damayanty Damayanti, Conny Damayanty, Conny Destalia Puteri, Ajeng Elan Eriswanto Elis Chalisyah Evi Martaseli Evi Martaseli febriyanti febriyanti Fitri Damayanti Gatot Wahyu Nugroho Gianti Ajeng Cahyani Gusmarani, Zesika H Suwiryo, Darmo Hasna, Ishfa Naqiyyan Hendra Tanjung Hendri Anto Hidayat, Imam Riyadi Hijjah, Warnida Idang Nurodin Iqbal Husaeni Irfan Sophan Himawan Irfan Sophan Himawan Ismet Ismatullah Lesmana, Elsa Tianda Listiani Listiani M Alfiandri Setiawan Melati, Puspa Moch Yusuf Guntara Maulidin Muhammad Fakhri Ikhsan Mukhamad Muslim Habibie Natalia, Inpresta Novi Priatna Dewi Nur Azmi, Putri Nuraisah, Risa Nurhidayah Shamsudin Nurlitawati, Nurul Nurul Intan, Ratu Nuzulurrahmah, Nurunnisa Pratama, Ramli Prayogi, Dalih Pridawati, Pridawati Prihandono, Prihandono Putri Kharisma Andini Putri Natalia Rahmadini, Salma Amelia Rahmadini, Salva Aulia Rahmat Hidayat Rahmi Ambari Ridiana Febrianto Ridwan , Muhammad Rosa Aprilia Safitri, Adelia Nur Sakti Alamsyah Salsa Maulina Salwa Azzahra, Raisha Shelby virby 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