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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 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 Anzar, Verina Lutfia; Chairunnas, Arnadi; Syahrir, Sasmita Nabila
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 GREEN ACCOUNTING DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN SEKTOR BASIC MATERIAL DI BEI Wati, Mirna; Chairunnas, Arnadi; Syahrir, Sasmita Nabila
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 Kirana, Elsa; Chairunnas, Arnadi; Pracita, Sri Ayu; 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 Indar. B, Windi Ratu; Turi, La Ode; Chairunnas, Arnadi
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.
Co-Authors Abdulrival Hartoyo Ade Imam Muslim Amir, Aminah Dina Andi Syamsu Alam, Andi Syamsu Andriani, Indri Angelina Yenny Ringan Anto, La Ode Anzar, Verina Lutfia Apriani, Icha Aulani, Melda Bambang Cahyono Biringkaka, Wahida Bustang Bustang Dali, Nasrullah Eko Prasetyo Hadisantoso, Erwin Hartoyo, Abdulrival Hidayah, Anita Rahmah Ihsan, Diantiffany Ilham, Surianto Indar. B, Windi Ratu Ismanto Ismanto Judijanto, Loso Jusafri Kartomo Kirana, Elsa La Ode Turi Loso Judijanto Maya Latifah Maya Latifah Michael Sitorus Mirna Wati, Mirna Muh. Irfandy Azis Muhammad Hidayat Muhammad Tahir Neks Triani Nichen, Nichen Niken Argaheni Nisa, Iien Rohmati Nisa, Iien Rohmatin Noki, Noki Nur Hidayani Alimuddin Nurdin, Emillia Nurhalisa Wahab Paulindini, Putri Pracita, Sri Ayu Pramudiyas, Asrian Rafadi Khan Khayru Ramadhan, Andi Muh. Fuad Rika Yuniarti Rina Pratiwi Riza, Anjeli Sabarudin Sabarudin Sabarudin Sabarudin Sabarudin Safaruddin Safaruddin Sastra, Annisa Dea Satriana Satriana Shinta Utamiani Sri Wahyuni Sugianto, Efendi Syahrir, Sasmita Nabila Triani, Neks Wawo, Andi Basru Zahra Wahyuni