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All Journal Jurnal Reviu Akuntansi dan Keuangan MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Minds: Manajemen Ide dan Inspirasi The International Journal of Accounting and Business Society Jurnal Ilmiah Ekonomi Islam Economica: Jurnal Ekonomi Islam Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JRMSI - Jurnal Riset Manajemen Sains Indonesia Jurnal Ilmiah Wahana Akuntansi Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Owner : Riset dan Jurnal Akuntansi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Manajemen Strategi dan Aplikasi Bisnis Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi @is The Best [Accounting Information System & Information Technology Business Enterprise] AKURASI: Jurnal Riset Akuntansi dan Keuangan SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Journal of Economics and Business Aseanomics Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat JURNAL AKUNTANSI Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Kordinat : Jurnal Komunikasi antar Perguruan Tinggi Agama Islam Jurnal Akuntansi dan Governance International Journal of Social Science Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi juremi: jurnal riset ekonomi Journal of Financial and Behavioural Accounting Akuntansi'45 Sustainable : Jurnal Akuntansi EKONOMIKA45 Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi dan Ekonomi Bisnis Indonesian Journal of Business, Accounting and Management PROGRESIF DINAMIKA ILMU: Jurnal Pendidikan Jurnal Riset Perbankan, Manajemen dan Akuntansi Publikasi Riset Mahasiswa Akuntansi Media Bina Ilmiah Jurnal Riset Manajemen dan Bisnis Journal of Accounting, Management and Economics Research Journal of Artificial Intelligence and Digital Business Balance : Media Informasi Akuntansi dan Keuangan ELIGIBLE : Journal of Social Sciences Research of Accounting and Governance AMMA : Jurnal Pengabdian Masyarakat Research of Finance and Banking Entrepreneurship and Community Development Jurnal Akuntansi dan Keuangan Islam (JAKIs) Jurnal Accounting Information System (AIMS) Advances: Jurnal Ekonomi & Bisnis Taxation and Public Finance Economics & Islamic Finance Journal Akurasi Atestasi : Jurnal Ilmiah Akuntansi Journal of Business and Information System
Rimi Gusliana Mais
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Other

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SUSTAINABLE DISCLOSURE AT PT XL AXIATA TBK: BAGAIMANA PERATURAN OJK DAN STANDAR ISO 26000 MEMPENGARUHI PRAKTIK LAPORAN KEBERLANJUTAN? Nia Agusetiani; Nabila Lutfiah Nuha; Dwi Tiara Putri; Rimi Gusliana Mais
Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 4 No 1 (2024): Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/surplus.v4i1.804

Abstract

Penelitian ini bertujuan untuk mengetahui regulasi Sustainability Report (SR) di Indonesia berdasarkan perkembangan peraturan OJK dan standar ISO 26000 untuk mencapai laporan berkelanjutan pada PT XL Axiata Tbk, salah satu perusahaan telekomunikasi terkemuka di Indonesia yang telah menerbitkan Sustainability Report (SR) sejak beberapa tahun terakhir. Hal ini menunjukkan komitmen perusahaan dalam menerapkan praktik keberlanjutan dan transparansi dalam pelaporan kinerjanya. Penelitian ini menggunakan metode kualitatif, berupa tinjauan literatur dan analisis studi kasus laporan keberlanjutan PT XL Axiata Tbk tahun 2023, penelitian ini mengeksplorasi dampak positif yang dapat dihasilkan oleh praktik keberlanjutan terhadap kualitas hidup, mendukung pertumbuhan ekonomi yang inklusif, dan meminimalkan dampak negatif terhadap lingkungan dengan mengurangi emisi gas rumah kaca. Hasil penelitian menunjukkan bahwa perusahaan memiliki kebijakan keberlanjutan yang secara jelas menjabarkan komitmennya terhadap praktik keberlanjutan, melalui Pilar 4P yaitu Building Prosperity, Nurturing People, Process Excellence, serta Planet and Society. Kebijakan ini menjadi kerangka kerja bagi upaya-upaya keberlanjutan perusahaan dan memandu proses pengambilan keputusan, serta implementasi peraturan OJK dan standar ISO 26000 telah membentuk praktik pelaporan keberlanjutan yang lebih komprehensif dan terukur bagi PT XL Axiata Tbk. Studi ini juga memberikan wawasan tentang bagaimana regulasi dan standar internasional dapat memengaruhi praktik pengungkapan keberlanjutan perusahaan di Indonesia, serta implikasinya bagi pemangku kepentingan dan pengambilan keputusan.
Sustainability Reporting and SWOT Analysis: Case Study PT Asuransi Sinar Mas Saputra, Pandu Perdana; Wulaningsih, Ririn Widyastuti; Mais, Rimi Gusliana; Oktasari, Erita
Research of Finance and Banking Vol. 2 No. 2 (2024): October 2024
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rfb.v2i2.261

Abstract

This study aims to analyze the strengths and weaknesses of PT Asuransi Sinar Mas, along with external factors such as opportunities and threats, through a SWOT analysis of the company's 2023 sustainability report. PT Asuransi Sinar Mas, one of Indonesia's largest insurance companies, is an ideal research subject to evaluate how major players in the insurance industry navigate challenges and leverage opportunities to achieve long-term sustainability. A qualitative approach, using literature reviews and case study analysis, was employed. The results indicate that the company has significant potential for growth if it can capitalize on its strengths and opportunities while addressing weaknesses and managing threats effectively. The managerial implications suggest that sustainability reporting and thorough analysis provide critical insights for effective organizational management. Transparent reporting helps managers make informed decisions, build stakeholder trust, and foster innovation, ultimately supporting long-term business sustainability.
Apakah Peran Etika Kerja Islam Memoderasi Objektivitas dan Komitmen Profesi Terhadap Moral Disengagement Akuntan di Indonesia? Mais, Rimi Gusliana; Hidayah, Nurul; Munir , Munir; Widyastuti Wulaningsih, Ririn
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 3 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i3.33011

Abstract

Purpose: This study purpose is to provide empirical evidence of the role of Islamic work ethics in moderating objectivity and professional commitment to moral disengagement of Indonesian accountants. Methodology/approach: This research is descriptive quantitative, which is measured using the SEM PLS analysis method using the Smart PLS application. Respondents in this research are individuals who work as accountants, auditors and financial staff who work in the Jabodetabek area. Data collection by filling out questionnaires by 214 sample respondents. Hypothesis testing using the p-value test on the boostrapping menu in the SmartPLS application. Findings: The research results prove that (1) Objectivity has a negative effect on moral disengagement; (2) Professional commitment has a negative effect on moral disengagement; (3) Islamic work ethics have a negative effect on moral disengagement; (4) Objectivity with moral disengagement is not moderated by Islamic work ethics; (5) Professional commitment with moral disengagement is not moderated by Islamic work ethics. Practical implications: The implications of the research results provide evidence of the importance of implementing Islamic work ethics in the work environment of accounting offices and the public accounting profession. Originality/value: This research investigates the rarely explored area of accounting morality and includes Islamic work ethics as a key variable. By measuring accountants' moral disengagement, this study provides valuable insights into this field and presents a fresh perspective for future research. This research is one of the few studies that includes Islamic work ethics as a variable when measuring accountants' moral disengagement.
Kebijakan Deviden: Peran Likuiditas, Profitabilitas, dan Ukuran Perusahaan (Studi Kasus pada Perusahaan yang Terdaftar di IDX High Deviden 20) Timothy Tanujaya; Roberto Josua Fermadius Hasibuan; Rimi Gusliana Mais
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 1 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i1.25472

Abstract

Perusahaan dapat membuat keputusan tentang keuangannya berdasarkan keadaan dan kebutuhannya, salah satunya merupakan kebijakan dividen. Kebijakan dividen ini dapat dibuat dengan mempertimbangkan beberapa faktor yang mampu memiliki pengaruh kepada keputusan tersebut. Keputusan kebijakan dividen yang tepat dapat berkontribusi pada pertumbuhan bisnis. Dividen, sebagai investor, adalah salah satu faktor penting dalam membuat keputusan investasi. Peningkatan dan penurunan dividen dapat menunjukkan prospek perusahaan di masa depan. Studi ini bertujuan untuk mempelajari apakah beberapa variabel yang berkaitan dengan keuangan perusahaan dapat memengaruhi kebijakan dividen mereka. Penelitian ini menguji bagaimana kebijakan dividen suatu perusahaan yang dinilai dengan rasio dividend payout secara parsial dan simultan memiliki pengaruh pada likuiditas yang dinilai dengan current ratio, profitabilitas yang dinilai dengan ratio return on assets (ROA), dan ukuran perusahaan yang dinilai dengan logaritma natural dari total asset. Peneliti menggunakan 32 data sampel dari 16 perusahaan dalam Indeks IDX High Dividend 20 periode 2021 pada tahun buku 2018-2019 untuk menguji hipotesis. Mereka menggunakan analisis statistik deskriptif, uji hipotesis, uji asumsi klasik, dan uji regresi linear berganda. Data sampel diproses menggunakan program statistik SPSS 21. Hasil pengujian menunjukkan bahwa kebijakan dividen perusahaan dipengaruhi secara parsial oleh likuiditas, sementara ukuran dan profitabilitas perusahaan tidak.
Pemeriksaan Operasional Atas Aktivitas Pencatatan dan Pengendalian Persediaan Cafe Owl Ways di Pekanbaru Timothy Tanujaya; Rimi Gusliana Mais
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3334

Abstract

Operational inspections have an important role to ensure that operational activities have run effectively and efficiently. Operational inspections also not only play a role in overcoming or repairing but also play a role in preventing these risks from occurring. The purpose of this study is to find out whether the policies and procedures for recording and controlling inventory implemented by Owl Ways Pekanbaru café have run effectively and efficiently. The research method used in this study is a descriptive study method. The data collection technique uses literature study data and field studies consisting of interviews, observations and company documents. The data that has been collected will then be analyzed. The object of research in this study is an operational inspection of inventory recording and control activities in an effort to improve the effectiveness and efficiency of inventory management of Owl Ways café in Pekanbaru. After an operational inspection, weaknesses were found in the Owl Ways café, namely inventory planning and control, inventory document recording procedures and the purchase of raw materials for supplies that are still inadequate
Strategi Perlakuan Akuntansi dalam Biaya Pemeliharaan dan Perolehan Aset : (Study Kasus Implementasi PSAK 16 dalam Memaksimalkan Nilai Aset pada PT AI) Roberto Josua F Hasibuan; Rimi Gusliana Mais
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3335

Abstract

This research aims to examine the application of PSAK 16 of Fixed Assets and the accounting treatment in recording asset maintenance and repair costs to maximize the value of company assets. The research methodology involves quantitative and qualitative analysis of historical data on maintenance, asset acquisition, and asset valuation from the PT.AI. The research results show that the implementation of Fixed Asset recording in companies follows the standards of PSAK 16. Fixed asset maintenance and repair costs are divided into two cost groups, namely revenue expenditure and capital expenditure. Management policy wants to recognize assets above the acquisition value of 5 million. The recommendation for companies is that material costs that have benefits for more than 1 year should be included in capital expenditure. Apart from that, this research also highlights the importance of technology integration in the maintenance process for cost efficiency and optimal increase in asset value.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN LAPORAN KEBERLANJUTAN PADA PERUSAHAAN DI INDONESIA TAHUN 2020 – 2024: STUDI LITERATUR REVIEW Anselmus Rufus Kodu; Heri, Heri; Rimi Gusliana Mais
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 3: Nopember 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i3.8912

Abstract

Disclosure of sustainability reports has become increasingly important in the business and investment world, reflecting a company's commitment to environmental, social, and governance (ESG) aspects. This study aims to analyze the influence of profitability, leverage, company size, and liquidity on sustainability reporting disclosure of companies listed on the Indonesia Stock Exchange (IDX) from 2020-2024. This study collects and synthesizes findings from relevant previous studies through a literature review method. The analysis results show that profitability has a positive effect on disclosure, although there are variations in the results in other studies. Leverage shows a negative relationship, reflecting the focus of highly indebted companies on financial obligations rather than sustainability disclosure. Company size is generally positively related to disclosure, while liquidity does not always show a significant effect. These findings highlight the importance of industry context and unique company characteristics in analyzing sustainability reporting disclosure. This research is expected to provide new insights and recommendations for companies to improve the transparency and accountability of their sustainability reporting.
ANALISIS HUKUM PERPAJAKAN BAGI INVESTOR INVESTASI PROPERTI Adie Tirtakusuma; Rimi Gusliana Mais
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 3: Nopember 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i3.8915

Abstract

Based on Law No. 6 of 1983, which is contained in article 1 paragraph 1, it discusses Tax which in its definition is a contribution that must be paid which is absolute or mandatory and has a value attached to the individual or body with a compelling nature that must be paid to the state based on law. -law, where there is no direct feedback to individuals or bodies when paying, but this is used by the government for the sake of creating social welfare in the country. Tax law, commonly referred to as fiscal law, is a variety of rules to regulate tax collection, so that the people can act as taxpayers and the state plays the role of tax collector. Taxes will be paid from individual or corporate taxpayers which will return to the community but in the form of community prosperity. IAS 40 defines 'investment property' as property (land and/or buildings) owned to obtain rental income. If the lessee owns property based on an operating lease, it will be classified and can be recorded as an investment property and if the property meets the definition then the lessee can use the fair value model for recognized assets
MENINGKATKAN KINERJA KEUANGAN : EVALUASI MANAJEMEN PIUTANG DI PT. ADI SARANA ARMADA Tbk Edy Sarwono; Sukamto, Sukamto; Rimi Gusliana Mais
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 3: Nopember 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i3.8916

Abstract

The aim of this research is to determine and assess the performance of the company PT. Adi Sarana Armada Tbk in implementing its receivables management policy, whether it is effective or ineffective. The research method used is a quantitative method with data analysis methods using descriptive methods. This research uses secondary data sources originating from company financial reports for the 2021-2023 period. The problem formulation in this research is about the management of receivables at PT. Adi Sarana Armada Tbk is it effective. Based on the research results, it can be concluded that receivables management at PT. Adi Sarana Armada Tbk for the 2021-2023 period has been managed quite well. The average receivables in the research period showed a decline from year to year which could benefit the company because more funds were turned into cash than remained in receivables. The distribution turnover shows a value above the standard figure, so it can be said that the company has an efficient and clear distribution turnover, has quite good distribution quality and collection success. The company is in good condition, because the capital contained in the utility can be converted quickly into cash
SUSTAINABILITY REPORTING DAN KEWAJIBAN PAJAK : PERAN STANDAR GRI DAN SASB PADA PERUSAHAAN INDONESIA MELALUI PENDEKATAN LITERATUR REVIEW Adie Tirtakusuma; Rimi Gusliana Mais
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 4: Januari 2025 (In Press)
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i4.9445

Abstract

In the modern business landscape, sustainability reporting has gained importance as companies are increasingly evaluated not only on financial performance but also on their environmental and social responsibilities. This reporting provides information on the economic, social, and environmental performance of companies, which directly relates to tax compliance. This study employs a literature review approach to explore the role of the International Reporting Initiative (GRI) and Sustainability Accounting Standards Board (SASB) standards in enhancing corporate tax transparency and compliance. Through GRI standards, companies disclose social, economic, and environmental data comprehensively on 2019-2023, while SASB focuses on industry-relevant information. Findings indicate that companies consistently implementing GRI and SASB standards tend to exhibit higher tax compliance and more positive relationships with tax authorities. High-quality sustainability reporting also bolsters corporate reputation among the public and stakeholders, reinforcing commitment to sustainability. However, the implementation of these standards presents challenges in terms of cost and complexity, particularly for small and medium enterprises. Effective, standards-based reporting minimizes tax-related risks while supporting the broader sustainability goals of the company.
Co-Authors Abdul Kadir Abu Abu, Abdul Kadir Achmad Jaelani Achmad, Aisah Achmadi Achmadi Adie Tirtakusuma Aeniyatul Muhaqiyah Agita Prima Istiqorul Agus Prasetyo Agus Prasetyo Ainun Komala Indah Ainun Komala Indah Aji Dedi Mulawarman Aldina, Nabiilah Alifiani, Tika Almurni, Siti Anggi Windu Safitri Ani Cahyadi Anisa Dwi Nurfajriah Anisya Dwi Fazriani Annurria, Wanti Anselmus Rufus Kodu Apandi, Sukma Aski Khoirunnisa Aulia Fuad Rahman Banowati, Anggun Putri Burda, Agustian Chandra, Rama Dahlifah, Dahlifah Damayanti, Defi Danny Syachreza Dea Maharani Dean Salomo Kumenaung Destiana, Aulia Destiana Desy Amaliati Setiawan Dewi Patmaningsih Dewi, Chintania Eka P Dhewi, Deasyanti Aryani Dika Fuji Okta Dwi Tiara Putri Edy Sarwono Eko Ganis Sukoharsono Elin Tri Budiyani Engkur Engkur Erita Oktasari Fachri, Muhammad Ridwan Fadlan Nuari Fajriana Ramadhanty Fajriati, Feti Fanisyah Maliki Faruqi, Faris Fathurrochman, Galih Fatiria, Mia Firman Hidayat Fitri Marlistiara Sutra Fransiska Aprilia Gatot Prabantoro Gustiawan, Deni Guvra, Hanifah Ellia Handoko Sakti, Sri Harimurti Wulandjani Harry Indradjit Soeharjono Hasan Hasan Hastuti, Dian Dwi Hasugian, Hotbin Hayuningtyas, Roro Hendra, Lim Hendrawati Hendryadi Hendryadi Henny Rahayu Heri Heri, Heri Hotbin Hasugian Hotmavica Natalia Iman S. Suriawinata Iman Sofian Suriawinata Imelda Aprileny Indah, Ainun Komala Iswandi Jihan Alfadila Joko Bagio Santoso Juliono, Sigit Kawung, Goerge M.V. khusnul khotimah Kirioma, Rosalinda Kuncoro, David Sri Kurniawan, Rachmad Risqy Kusnoto, Margi Astatanu Lestari Lestari Lini Palindri Lubis, Mita Fatimah Maliki, Fanisyah Maserih Maserih Maulina, Azka Maya Mustika Maya Mustika Megayani Megayani Megayani, Megayani Merliyana Muhammad Anhar muhammad fikri Muhammad Ikhsan Mulyati, Ade Munir Munir , Munir Munir Munir Munir Munir, Munir Muslim Muslim Mustika, Maya Nabila Lutfiah Nuha Nawasiah, Nana Nelli Novyarni Nia Agusetiani Nia Sulfiani Nuari, Fadlan Nuning Lufiani Nurafifah, Nurul Nurani, Nita Nursanita, Nursanita NURUL AZIZAH NURUL HIDAYAH Nuryasa Nuryasa Nuryati, Tutty Okta, Agatha Danar Kristia Oktasari, Erita Panjaitan, Sanni Fia Defela Prabantoro, Gatot Pranggoro, Kukuh Preztika Ayu Ardheta Preztika Ayu Ardheta Prihatna, Nandang Purbojati, Nurrakhman Rahmat, Nur Ridwan Maronrong Ririn Widyastuti Wulaningsih Rizky Eka Hamidullah Roberto Josua F Hasibuan Roberto Josua Fermadius Hasibuan Rommel Togatorop Romsiyatul Afifah Roviah, Roviah Rumondang, Ester Saefurahman, Asep Safitri, Adelia Safitri, Raisa Arifahani Saiful Muchlis Saiful Muchlis Saiful Muchlis Saiful Muchlis Saiful Muchlis, Saiful Sakti, Sri Handoko Salsabila, Nadia Salsabila, Thoriqoh Saputra, Pandu Perdana Saputri, Mutiara Indah Sarah, Naomi Christine Sari, Hastuti Indra Sari, Nurul Indah Sintawati, Sri Siti Nafisah Siwu, Hanly F.J Soetjiati Soetjiati Sovitriana, Rilla Sri Handoko Sakti Stefani Darmawan Sugiono, Edi Sukamto Sukamto Sumitro Sumitro Supriadi Thalib Suryadi, Arief Syafrinaldi, Zidan Timothy Tanujaya Tuti Alawiyah Uun Sunarsih Wahyudin Halim Wahyuni, Sinta Sri Wastuaji, Agung Winda Wulandari Winda Wulandari, Winda Wiwiek Rabiatul Adawiyah Wulansari, Siti Sarah Zainal Abidin Zainal Abidin Zainal Abidin