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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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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 Ismatullah, Ismet; Indrawan, Andri; Wahyu Nugroho, Gatot
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 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 Dewi, Novi Priatna 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 Ismet Ismatullah 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 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 Wahyu Nugroho, Gatot