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All Journal Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Akuntansi, Auditing dan Investasi (JAADI) SUBSERVE: Community Service and Empowerment Journal
Renny Wulandari
Universitas Panca Bhakti
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pengaruh Penerapan Green Investment dan CSR Terhadap Profitabilitas pada Perusahaan Mining Coal and Lignite di Bursa Efek Indonesia Ummy Apriliantika; Risal Risal; Renny Wulandari
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.5974

Abstract

This study was conducted to determine the extent of the influence of green investment and corporate social responsibility (CSR) on profitability in coal and lignite mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. A total of 19 companies were selected as samples in this study. This study used a quantitative approach with multiple linear regression analysis. The data sources in this study were annual reports and sustainability reports published by companies over a five-year period. The results of the study showed that coal and lignite mining companies have consistently adopted green investment, such as environmental costs and CSR implementation, in their financial reports. Based on this study, it is evident that the implementation of green investment and CSR has a positive and significant effect on the profitability of coal and lignite mining companies on the Indonesia Stock Exchange. These findings reinforce that the implementation of green investment and CSR is not only a sustainability obligation, but also a strategy that supports increased company profitability, thus providing a basis for further research to gain a deeper understanding of the mechanism that links green investment and CSR with company profitability.  
GEN Z CERDAS FINANSIAL: LITERASI KEUANGAN DIGITAL DAN MITIGASI RISIKO PINJAMAN ONLINE ILEGAL Renny Wulandari; Febriati Febriati; Aris Setiawan; Risal Risal; Rina Mayasafitri
SUBSERVE: Community Service and Empowerment Journal Vol. 4 No. 2 (2026): Juli 2026
Publisher : Prime Identity Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67766/scsej.v4i2.182

Abstract

Perkembangan layanan keuangan digital yang semakin pesat telah meningkatkan akses Generasi Z terhadap berbagai produk fintech, seperti dompet digital, paylater, dan pinjaman online. Namun, kemudahan tersebut juga diiringi dengan meningkatnya risiko paparan pinjaman online ilegal akibat rendahnya literasi keuangan digital di kalangan pelajar. Kondisi ini menjadi dasar pelaksanaan kegiatan pengabdian kepada masyarakat bertajuk “Gen Z Cerdas Finansial: Literasi Keuangan Digital dan Mitigasi Risiko Pinjaman Online Ilegal” yang bertujuan meningkatkan pemahaman siswa mengenai pengelolaan keuangan digital yang sehat, kemampuan membedakan fintech legal dan ilegal, serta kesadaran perlindungan data pribadi. Metode pengabdian dilakukan melalui pendekatan edukatif-partisipatif berupa sosialisasi, diskusi interaktif, simulasi kasus, dan penyampaian materi pengelolaan keuangan sederhana serta pengenalan risiko penyalahgunaan akses data pada aplikasi pinjaman online ilegal. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai perilaku konsumsi yang lebih bijak, kemampuan mengidentifikasi ciri fintech legal, serta kesadaran pentingnya menjaga keamanan data pribadi sebagai langkah mitigasi risiko. Kegiatan ini menegaskan bahwa edukasi literasi keuangan digital sejak dini merupakan strategi preventif yang efektif untuk membentuk perilaku finansial yang bertanggung jawab pada Generasi Z serta penting untuk dilaksanakan secara berkelanjutan melalui kolaborasi antara perguruan tinggi dan sekolah.
Analisis Sistem Pengendalian Realisasi Pajak Daerah pada Pemerintah Kabupaten Sekadau Tahun 2022-2024 Enjelina Vernika; Renny Wulandari; Rina Mayasafitri
Jurnal Akuntansi, Auditing dan Investasi Vol 6 No 1 (2026): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v6i1.648

Abstract

Regional Original Revenue (PAD) of the Sekadau Regency Government is derived from four components: local taxes, regional levies, management of separated regional assets, and other legitimate regional revenues. The value of these revenue components, particularly local taxes, has shown a decline despite the implementation of a realization control system. This study aims to analyze the internal control system for local tax realization in Sekadau Regency based on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework, which consists of five components: control environment, risk assessment, control activities, information and communication, and monitoring. This research utilizes a descriptive qualitative method, involving five respondents related to local tax management. Data collection techniques included observation, interviews, documentation, and questionnaires. The collected data were processed and analyzed using flowchart analysis and questionnaire evaluation. The findings indicate that while the internal control system is functioning well, there are still weak points that require further attention.
Determinan Konservatisme Akuntansi pada Perusahaan Terindeks LQ45 Dina Apriana; Risal Risal; Sartono Sartono; Reni Dwi Widyastuti; Renny Wulandari
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/qxk9g365

Abstract

This study aims to explore how independent commissioners, leverage, audit committee meeting frequency, financial distress, and firm size influence accounting conservatism. The research population consists of companies listed in the LQ45 index, with a sample of 23 firms selected through purposive sampling. The data were processed and analyzed using multiple linear regression techniques. The findings reveal that, on a partial basis, independent commissioners have a significant negative impact on accounting conservatism, while firm size shows a significant positive effect. In contrast, leverage, the frequency of audit committee meetings, and financial distress do not have a statistically significant influence on the level of accounting conservatism.
Co-Authors Aris Setiawan Dina Apriana Enjelina Vernika Febriati Febriati Reni Dwi Widyastuti Rina Mayasafitri Sartono Sartono Ummy Apriliantika