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All Journal Media Riset Akuntansi Jurnal Keuangan dan Perbankan JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Akuntansi dan Finansial Indonesia Sainsbertek Jurnal Ilmiah Sains & Teknologi Jurnal Pemberdayaan: Publikasi Hasil Pengabdian kepada Masyarakat (JPM ITTC ) Khidmat: Journal Community Service
Tarsisius Renald Suganda
Fakultas Ekonomi Dan Bisnis Unversitas Ma Chung Malang
Arts Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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The Effect of Environmental, Social, and Governance Disclosure on Firm Value Wongso, Devina Andreny; Suganda, Tarsisius Renald; Stephanus, Daniel Sugama
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 9 No 1 (2025): Volume 9. Issue. 1, October 2025
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/ahfn0849

Abstract

This study examines the effect of ESG disclosure on firm value with a shareholder theory approach. This study uses a quantitative analysis of 147 observations of energy sector companies listed on the Indonesia Stock Exchange from 2021-2023. Firm value as the dependent variable is proxied by Tobin’s Q. The analysis shows that social, economic, and governance disclosures significantly adversely affect firm value. Meanwhile, ERM disclosures have a significant positive effect, while environmental disclosures do not affect firm value. These findings support the shareholder theory that assesses non-financial expenditure as a burden or waste of resources if they do not directly impact increasing profits. The study’s novelty lies in partially testing the five ESG aspects in the energy sector that are sensitive to greenwashing practices and market expectations. This research contributes to the development of ESG literature and provides insights for management and investors in emerging markets. 
Optimalisasi Pembukuan Koperasi Konsumen Lumbung Berkat Tulang Bawang Melalui Pendampingan Implementasi SAK Entitas Privat (SAK-EP) Catherine Agatha Soesanto; Rachel Widya Fernanda; Bagas Brian Pratama; Rino Tam Cahyadi; Tarsisius Renald Suganda; Daniel Sugama Stephanus
Khidmat: Journal of Community Service Vol 2 No 2 (2025): Agustus, 2025
Publisher : Pusat Studi Kebijakan dan Tata Kelola Maritim, Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/khidmat.v2i2.7408

Abstract

Koperasi merupakan salah satu bentuk usaha ekonomi yang berperan penting dalam meningkatkan kesejahteraan anggotanya. Namun, banyak koperasi di Indonesia masih menghadapi tantangan dalam penyusunan laporan keuangan, terutama menjelang Rapat Anggota Tahunan (RAT), yang menjadi forum pertanggungjawaban pengurus kepada anggota. Permasalahan umum yang dihadapi adalah keterlambatan serta ketidaksesuaian dalam pencatatan dan pembukuan keuangan, yang berdampak pada rendahnya tingkat transparansi dan akuntabilitas, serta berpotensi mengganggu proses pembagian Sisa Hasil Usaha (SHU). Untuk mengatasi permasalahan ini, dilakukan pendampingan kepada Koperasi Konsumen Lumbung Berkat Tulang Bawang agar mampu melakukan pembukuan dan pencatatan keuangan sesuai dengan Standar Akuntansi Keuangan Entitas Privat (SAK-EP) yang berlaku di Indonesia. Pendampingan dilakukan melalui pendekatan konsultatif dan fasilitasi secara langsung, yang melibatkan pelatihan pemahaman prinsip dasar akuntansi, penerapan sistem pembukuan sederhana dan efektif, serta penyesuaian dalam pencatatan transaksi keuangan menggunakan aplikasi Microsoft Excel. Hasil dari kegiatan ini menunjukkan peningkatan yang signifikan dalam penyusunan laporan keuangan koperasi, baik dari sisi akurasi, akumulasi data pembukuan, maupun kepatuhan terhadap standar akuntansi. Koperasi juga menunjukkan peningkatan kemampuan dalam pengelolaan keuangan, persediaan, serta barang konsinyasi. Kegiatan ini berdampak langsung pada peningkatan transparansi dan akuntabilitas laporan keuangan dalam RAT.
Implementasi Strategi Trading Cryptocurrency Menggunakan Indikator QMI: Perspektif Sebelas Tahun pada Bitcoin (2013–2024) Swastika, Windra; Suganda, Tarsisius Renald; Cahyadi, Rino Tam
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 10 No 2 (2025): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v10i2.25032

Abstract

  Research aim : This study aims to develop and test the effectiveness of a Quantitative Market Indicator (QMI)-based trading strategy to optimize Bitcoin investment returns while managing risk through controlled position allocation.. Design/Methode/Approach : The research follows five stages: data preprocessing, market indicator calculation, trading strategy design, performance analysis, and visualization. The QMI integrates three key indicators—Puell Multiple, Golden Fibonacci Index, and Pi Cycle—to identify market cycles and trend reversals. The systematic trading strategy applies buying rules when QMI < 20 and selling when QMI > 80, allocating 3% of capital for each transaction. Research Finding : The QMI strategy generated 1,101 transactions (479 buys, 622 sells), achieving a 12,670.71% return with an initial capital of USD 1,000 growing to USD 127,700.32. The maximum drawdown was 32.4%, the win rate 68.5%, and the Sharpe ratio 2.1, indicating strong performance with controlled risk. Theoretical contribution/Originality : This study introduces the integration of the Fibonacci sequence and the golden ratio in market cycle detection, enhancing prediction accuracy in volatile crypto markets. Practitioner/Policy implication : The QMI model provides a structured decision-making framework for crypto investors, emphasizing disciplined trading and adaptive risk management. Research limitation : Further development should integrate market sentiment and dynamic thresholds to refine model robustness.
Co-Authors Angelene, Deana Putri Anneth Regina Hariyono AUREL SEPTIAN CHRISTPRATAMA Ayu, Regina Diah Retno Catherine Agatha Soesanto Christofer Genta Kresnamurti Simatupang Daniel Sugama Stephanus Gaybiddinovich, Khorilov Tokhir Halim, Dorothy Srikandi Hartati Hartati Hartono, Patricia Vintya Christi Oktariani, Fitri Pratama, Bagas Brian Rachel Widya Fernanda Rino Tam Cahyadi, Rino Tam Rochmadhona, Bella Nursyarifa Sendy Cahyadi, Sendy Tedja, The Wechen Abraham Wicaksono, Rhenaldy Pius Wijaya, Ryan Ariesco Windra Swastika Windra Swastika Wongso, Devina Andreny Yonatan Soetrisno