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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) Primanomics : Jurnal Ekonomi & Bisnis 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 International Journal of Business, Law and Political Science
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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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.
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.
GREEN INFRASTRUKTUR IN THE GLOBAL ERA Safitri, Adelia Nur; Damayanty, Conny; Indrawan, Andri
International Journal of Business, Law and Political Science Vol. 1 No. 7 (2024): Journals International Journal of Business, Law and Political Science
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v1i7.171

Abstract

This research aims to determine the development and implementation of green infrastructure, regulations and policies on green infrastructure as well as challenges, obstacles and solutions to green infrastructure in Indonesia. Sustainable development that pays attention to the environment in the era of globalization is very important to be implemented, this is in line with the Sustainable Development Goals (SDGs) which are a global reference to achieve a better and sustainable life. One of the SDGs targets is goal number 9 regarding "Industry, Innovation, and Infrastructure". Qualitative research methods with literature study techniques are the methods used in research. This study reviews the development and implementation of green infrastructure, regulations and policies on green infrastructure as well as challenges, obstacles and solutions to green infrastructure in Indonesia. The results of the study reveal that green infrastructure has an important role in realizing the Sustainable Development Goals (SDGs) where with technology there is great potential in supporting the development of green infrastructure to be more effective, efficient and sustainable. The implementation of green infrastructure in Indonesia has begun to be carried out, but there are still various negative impacts caused by challenges and obstacles such as limited human resources who do not understand the green infrastructure and economic system, so based on previous research there is a solution to mitigate these negative impacts, namely by implementing the green infrastructure framework.
Analysis Of Management Accounting Implementation In Cost Planning And Control In The Retail Industry (Case Study At CV. Arafa Berkah Indonesia) Endriani, Tiara; Indrawan, Andri; Martaseli, Evi
Primanomics : Jurnal Ekonomi & Bisnis Vol. 24 No. 1 (2026): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v24i1.4037

Abstract

The Indonesian retail industry is experiencing dynamic transformation driven by advanced technology adoption, digitalization, and changing consumer behavior, with Technavio (2024) projecting industry revenue to surge to approximately USD 49.56 billion with a compound annual growth rate (CAGR) of 4.73% from 2024 to 2028. Despite significant growth opportunities, the retail sector faces complex challenges including intense competition, inventory and supply chain management issues, high operational costs, economic volatility, and regulatory compliance, making retail businesses vulnerable to cost pressures that encompass rental expenses, labor costs, logistics, and digital marketing expenses. This research aims to analyze the application of management accounting in cost planning and control at CV. Arafa Berkah Indonesia, a retail company operating in the fashion industry, evaluating the extent to which management accounting methods have been implemented and identifying constraints faced in their implementation through in-depth data analysis and examination of relevant theoretical concepts. The study reveals that CV. Arafa Berkah Indonesia has successfully implemented management accounting in cost planning and control, with the company's information system generating relevant data that significantly influences managerial decision-making. The implementation of Activity-Based Budgeting (ABB) method in cost planning assists the company in designing budgets according to activities in each division, while the use of Activity Variable Cost method in cost control supports the company in adjusting expenditures to dynamic activity volumes and market demands, with effectiveness reflected through the application of management accounting indicators across various cost types, serving as a foundation for sustainable strategy formulation. Although management accounting implementation operates optimally, the company still encounters several constraints including adjustment challenges with budget control applications and fluctuations in variable costs, particularly digital advertising costs caused by dynamic advertising competition levels and social media platform algorithms, which can affect pre-designed cost planning when actual costs exceed established budgets, requiring companies to rapidly readjust their strategies.
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.
Co-Authors Acep Suherman Ade Sudarma Ade Sudarma Agus Cahyana Aisyah Aisyah Amelia Rahmadini, Salma Andre Ardyan Arif Budiawan Aryanti, Meli Asep Saepul Gaos Aulia Rahmadini, Salva Damayanti, Conny Damayanty, Conny Destalia Puteri, Ajeng Elan Eriswanto Elis Chalisyah Endriani, Tiara 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 Lesmana, Elsa Tianda Listiani Listiani M Alfiandri Setiawan Melati, Puspa Moch Yusuf Guntara Maulidin Muhammad Fakhri Ikhsan Mukhamad Muslim Habibie Natalia, Inpresta Nur Azmi, Putri Nuraisah, Risa Nurlitawati, Nurul Nurul Intan, Ratu Nuzulurrahmah, Nurunnisa Pattanapokinsakul, Kanyapat 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 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