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All Journal Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Riset Akuntansi Aksioma Jurnal Akuntansi Kompetif Jurnal Proaksi JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) International Journal of Engagement and Empowerment (IJE2) Jurnal Kolaboratif Sains Arus Jurnal Sosial dan Humaniora Journal of Social Science Studies (JOS3) Journal of Trends Economics and Accounting Research Jurnal Ekonomika Manajemen Dan Bisnis Journal of Economic Education and Entrepreneurship Studies Jurnal Kendali Akuntansi Applied Accounting and Management Review West Science Social and Humanities Studies Management Studies and Business Journal
Arnadi Chairunnas
Universitas Sembilanbelas November Kolaka
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY(CSR), DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2020-2024 Verina Lutfia Anzar; Arnadi Chairunnas; Sasmita Nabila Syahrir
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2744

Abstract

This study aims to analyze the effect of Green Accounting, Corporate Social Responsibility (CSR), and Enviromental Perfomence on the probility of mining companies listed on yhe Indonesia Stick Exchange (IDX) for the 2020-2024 period. A quantitative approach using explanatory methods was applied in this study. There are secondary data used in the form of financial reports, annual report, sustainbility reports, and CSR reports from eight mining companies selected through purposive sampling, resulting in 40 observation units. Data analysis involves testing the measurement model (outer model) and the struktural model (inner model) using the Structural Equation Modeling (SEM) approach based on SmartPLS 4.0. The result of the study indicate that partially, Green Accounting has a positive and significant effect on profitability with a P-Value of 0.035 (<0.05). Corporate Social Responsibility (CSR) also has a positive and significant effect on profitability with a P-Value of 0.019 (<0.05). However, Enviromental Perfomance does not signifcantly influence profitability , with a P-Value of 0.099 (>0.05). Simultaneously, Green Accounting, Corporate Social Responsibility (CSR), and Enviromental Perfomence together significantly influence profitability ith a calculated F-value of 5.021 (>F-Table 2.87). The R-Square value of 0.295 indicates that the three independent variables collectively influence profitability by 29.5%, while the remaining 70.5% is influenced by other variabels outside this research model Keywoards: Green Accounting, Corporate Social Responsibility (CSR), Enviromental Perfomence, Profitability, Mining Company.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN DEBT TO EQUITY RATIO TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI BEI TAHUN 2020-2024 Rahmiati Rahmiati; Arnadi Chairunnas; Surianto Ilham
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2746

Abstract

The Effect of Corporate Social Responsibility (CSR) and Debt to Equity Ratio (DER) on Profitability in Mining Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the Period 2020–2024This research employs a quantitative approach with an associative research design. The data used are secondary data in the form of financial statements of mining sector companies listed on the IDX during 2020–2024. The sample consists of 8 companies with a total of 40 observations selected using purposive sampling technique. The data were analyzed using multiple linear regression analysis with the assistance of SPSS version 29. The results show that partially, Corporate Social Responsibility (CSR) does not have a significant effect on profitability with a significance value of 0.729 (> 0.05). Meanwhile, Debt to Equity Ratio (DER) has a significant effect on profitability with a significance value of 0.029 (< 0.05). However, simultaneously, Corporate Social Responsibility (CSR) and Debt to Equity Ratio (DER) do not have a significant effect on profitability, as indicated by a significance value of 0.720 (> 0.05). The R value of 0.256 indicates a weak relationship between the independent variables and profitability. The R Square value of 0.065 indicates that Corporate Social Responsibility (CSR) and Debt to Equity Ratio (DER) together explain only 6.5% of the variation in profitability, while the remaining 93.5% is influenced by other variables outside this study Keywords: Corporate Social Responsibility (CSR), Debt to Equity Ratio (DER), Profitability, Mining Companies.
PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2022-2024) Tiara Asrini; Tiara Arnadi Chairunnas; Sasmita Nabila Syahri; Bustang Bustang
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2752

Abstract

This study was conducted to analyze the impact of profitability, debt structure (leverage), and liquidity on compliance with financial reporting publication deadlines. This study employed a quantitative research design, drawing samples using a purposive sampling method. Twenty manufacturing entities listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period were selected as samples, resulting in 60 observation units. Hypothesis testing was conducted using logistic regression. Empirical findings indicated no significant impact of profitability on reporting discipline. Leverage, on the other hand, played a significant role in encouraging precise publication, while liquidity exerted an influence at the 10% significance level. When tested simultaneously, these three financial indicators were shown to significantly influence compliance with reporting deadlines. Keywords: Profitabilitas, Leverage, Likuiditas, Timeliness, Financial Reporting
PENGARUH GREEN ACCOUNTING DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN SEKTOR BASIC MATERIAL DI BEI Mirna Wati; Arnadi Chairunnas; Sasmita Nabila Syahrir
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2825

Abstract

The objective of this study is to analyze the impact of green accounting and firm size on the performance of companies in the raw materials sector listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period. A quantitative approach using associative methods was applied in this study. Secondary data refers to data that is utilized and obtained from sustainability reports, annual reports, and the PROPER rankings issued by the KLHK. Purposive sampling was the technique used, resulting in a sample of 14 companies and a total of 56 observations. The steps of data analysis using multiple linear regression via software, after passing classical assumption tests including multicollinearity, normality, heterocedasticity, and autocorrelation tests. The results obtained are green accounting has a positive and significant effect on company performance, indicating that better implementation of environmental accounting improves company performance. Firm size also has a positive and significant effect on company performance, suggesting that larger companies have better capabilities in generating optimal performance. Simultaneously, green accounting and firm size have a significant effect on company performance, indicating that both variables jointly contribute to improving company performance. This study implies that companies in the raw materials sector need to make efforts to improve the implementation of green accounting and optimize their resource management practices in order to enhance their sustainability performance. This study can also be used as a source of information for regulators and investors in considering environmental aspects and firm size in decision-making
ANALISIS PENERAPAN AKUNTANSI PAJAK PENGHASILAN PASAL 21 ATAS GAJI PEGAWAI DI BADAN KESATUAN BANGSA DAN POLITIK KABUPATEN KOLAKA TIMUR Elsa Kirana; Arnadi Chairunnas; Sri Ayu Pracita; Bustang Bustang
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2827

Abstract

This study aims to analyze the implementation of Article 21 Income Tax (PPh 21) accounting on employee salaries at the Regional Office of National Unity and Politics of East Kolaka Regency and to identify the factors causing differences in tax calculations compared to the applicable regulations, particularly Law Number 7 of 2021 concerning the Harmonization of Tax Regulations. The research employs a descriptive qualitative method, with data collected through observation, interviews, and documentation, and analyzed by comparing the institution’s tax calculations with prevailing tax regulations. The results indicate that, in general, the implementation of PPh 21 has followed established procedures; however, discrepancies in tax calculations still occur due to inaccuracies in determining employees’ Non-Taxable Income (PTKP) status, resulting in higher tax liabilities than should be imposed. Therefore, periodic updates of employee administrative data are necessary. Keywords: Tax Accounting, Article 21 Income Tax, Non-Taxable Income (PTKP), Government Institution
ANALISIS SISTEM AKUTANSI PENGGAJIAN PADA UD. RAHMAT JAYA ABADI DI KEL. INDUHA, KEC. LATAMBAGA, KAB. KOLAKA Windi Ratu Indar. B; La Ode Turi; Arnadi Chairunnas
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2856

Abstract

This study aims to (1) analyze the payroll system and procedures implemented at UD. Rahmat Jaya. The analysis process is carried out through the stages of reading, reviewing, and understanding the data by following the analysis model of Miles and Huberman (2010). The payroll accounting system at UD. Rahmat Jaya Abadi is structured based on monthly salary payments made every 31st. The procedure has five main pillars in the operation of this system, namely the personnel function and time recording managed by the secretary, and three other functions, preparation of payroll, accounting, and finance, all of which are the responsibility of the treasurer. The documentation implemented in the payroll process consists of four main types of documents, namely salary change documents, payroll lists, payroll recaps, and payroll envelopes. Of the eight documents that should be implemented in the payroll system, only four of them are used routinely. This condition indicates a weakness in the internal control system, especially in the supervision of the employee attendance recording process which is still carried out manually by the secretary. This manual recording creates the potential for errors and data manipulation, and causes the information processing process to be less efficient. Furthermore, there is no clear separation of duties between accounting and finance functions, as both are carried out by the same treasurer. This has the potential to impact the accuracy, integrity, and transparency of payroll data.
Disrupsi Teknologi Digital dalam Pelaksanaan Sistem Peradilan Pidana dan Pemenuhan Keadilan Di Indonesia: Disruption of Digital Technology in the Implementation of the Criminal Justice System and Fulfillment of Justice in Indonesia Jusafri Jusafri; Nur Hidayani Alimuddin; Arnadi Chairunnas
Jurnal Kolaboratif Sains Vol. 7 No. 9: September 2024 - Jurnal Kolaboratif Sains (JKS)
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v7i9.6212

Abstract

Disrupsi menggambarkan transformasi mendasar dalam digitalisasi berbagai aspek, termasuk diantaranya dibidang system peradilan, khususnya peradilan pidana. Maka dari itu, penelitan ini bertujuan melihat pengaruh pelaksanaan sistem peradilan pidana dan kaitannya dengan pemenuhan keadilan di Indonesia. Pendekatan yang dugunakan dalam penelitian ini adalah pendekatan undang-undang (statute approach) guna menelaah semua peraturan perundang-undangan, regulasi dan kebijakan yang berkaitan dengan teknologi digital pada sistem peradilan pidana. Peraturan Mahkamah Agung Tentang Administrasi dan Persidangan Perkara Pidana Di Pengadilan Secara Elektronik mempengaruhi proses administrasi peradilan, baik pada mekanisme persidang secara elektronik. Persidangan secara elektronik adalah serangkaian proses memeriksa, mengadili, dan memutus perkara terdakwa oleh pengadilan yang dilaksanakan dengan dukungan teknologi informasi dan komunikasi, audio visual dan sarana elektronik lainnya. Selain itu juga digunakan pada proses permohonan izin secara elektronik dan pelimpahan berkas melalui Sistem Informasi Pengadilan. Administrasi perkara pidana terpadu secara elektronik telah berdampak pada percepatan proses peradilan, penyederhanaan system birokrasi yang rumit antara penegak hukum dan membuat biaya peradilan semakin efisian bagi pencari keadilan.
ANALISIS PENGENDALIAN INTERNAL PENGELOLAAN KAS PADA TOKO MULIA DI KABUPATEN KOLAKA Robiyatul Hadawiah; La Ode Turi; Arnadi Chairunnas
Jurnal Akuntansi Kompetif Vol. 9 No. 3 (2026): Jurnal Akuntansi Kompetif
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i3.3089

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan sistem pengendalian internal terhadap pengelolaan kas pada Toko Mulia di Kabupaten Kolaka berdasarkan empat elemen pengendalian internal menurut teori Mulyadi. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, dokumentasi, dan wawancara mendalam dengan pemilik serta karyawan toko. Hasil penelitian menunjukkan bahwa Toko Mulia telah menerapkan beberapa unsur pengendalian internal, seperti adanya struktur organisasi yang memisahkan fungsi kasir dan gudang serta sistem otoritas pada setiap transaksi. Namun, masih ditemukan kelemahan pada unsur praktik yang sehat, di mana belum dilakukan perhitungan fisik kas (cash count) secara harian dan laci kasir yang sering kali tidak dikunci. Faktor pendukung pengendalian internal di Toko Mulia meliputi penggunaan teknologi CCTV yang memudahkan pengawasan aktivitas operasional serta loyalitas karyawan yang tinggi karena sistem kesejahteraan yang baik. Sementara itu, faktor penghambat utama adalah kurangnya pemahaman mendalam mengenai administrasi akuntansi formal dan ketergantungan pada sistem kepercayaan (trust-based) dibandingkan prosedur formal. Berdasarkan temuan tersebut, disarankan bagi pemilik toko untuk mulai menerapkan verifikasi kas harian secara tertulis dan memperketat prosedur keamanan pada area kasir untuk meminimalisir risiko terjadinya kecurangan atau selisih kas
Co-Authors Abdulrival Hartoyo Ade Imam Muslim Amir, Aminah Dina Andi Syamsu Alam, Andi Syamsu Andriani, Indri Angelina Yenny Ringan Anto, La Ode Aulani, Melda Bambang Cahyono Biringkaka, Wahida Bustang Bustang Bustang Bustang Dali, Nasrullah Eko Prasetyo Elsa Kirana Hadisantoso, Erwin Hartoyo, Abdulrival Hidayah, Anita Rahmah Icha Apriani Ihsan, Diantiffany Iien Rohmati Nisa Iien Rohmatin Nisa Ilham, Surianto Ismanto Ismanto Judijanto, Loso Jusafri Jusafri Kartomo La Ode Turi La Ode Turi Loso Judijanto Maya Latifah Maya Latifah Michael Sitorus Mirna Wati Muh. Irfandy Azis Muhammad Hidayat Muhammad Tahir Neks Triani Nichen . Nichen, Nichen Niken Argaheni Noki, Noki Nur Hidayani Alimuddin Nurdin, Emillia Nurhalisa Wahab Paulindini, Putri Pramudiyas, Asrian Rafadi Khan Khayru Rahmiati Rahmiati Ramadhan, Andi Muh. Fuad Rika Yuniarti Rina Pratiwi Riza, Anjeli Robiyatul Hadawiah Sabarudin Sabarudin Sabarudin Sabarudin Sabarudin Safaruddin Safaruddin Sasmita Nabila Syahri Sasmita Nabila Syahrir Sastra, Annisa Dea Satriana Satriana Shinta Utamiani Sri Ayu Pracita Sri Wahyuni Sugianto, Efendi Surianto Ilham Syahrir, Sasmita Nabila Tiara Asrini Triani, Neks Verina Lutfia Anzar Wawo, Andi Basru Windi Ratu Indar. B Yulia Putri Dewanti Zahra Wahyuni