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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Bestari Jurnal Ilmiah WUNY Jurnal Akuntansi & Auditing Indonesia Wahana Riset Akuntansi Jurnal Kebijakan dan Pengembangan Pendidikan Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) Journal of Accounting and Investment Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal Kajian Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Ilmu Budaya: Jurnal Bahasa, Sastra, Seni, dan Budaya Jurnal Ekonomi dan Bisnis AFRE Accounting Financial Review Kompartemen : Jurnal Ilmiah Akuntansi JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Journal of Humanities and Social Studies EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Aplikasi Akuntansi Al-Kharaj: Journal of Islamic Economic and Business Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Journal of Economic, Public, and Accounting (JEPA) MOTIVECTION : Journal of Mechanical, Electrical and Industrial Engineering Jurnal Akuntansi dan Keuangan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) AEEJ : Journal of Automotive Engineering and Vocational Education Akuntansi dan Teknologi Informasi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Aktualita : Jurnal Hukum Jurnal Magister Akuntansi Trisakti Asian Journal of Applied Business and Management (AJABM) Journal of Accounting Research, Organization and Economics (JAROE) Electronic Journal of Education, Social Economics and Technology Jurnal Akuntansi Manado (JAIM) JEKSya Jurnal Ekonomi dan Keuangan Syariah JTPVI: Jurnal Teknologi dan Pendidikan Vokasi Indonesia IIJSE Riset Akuntansi dan Keuangan Indonesia Journal Of Economic Sciences (Ekuisci) Digital Business Progress Accounting Analysis Journal Media Gizi Khatulistiwa
Ahmad Juanda
Universitas Muhammadiyah Malang
Religion Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Transportation Veterinary Other

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Understanding Tax Avoidance on Bank Debts Reviewed from the Letter An Nisa 29 Alan Januar Ahmed; Leniwati, Driana; Juanda, Ahmad
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i2.6802

Abstract

Purpose: This study aims to analyze tax avoidance on bank debts reviewed from the letter An Nisa 29 by paying attention to Islamic business ethics and the perspective of the letter An-Nisa verse 29. Method: This study uses a qualitative approach with the type of library research. The data collection techniques used in this study are non-participant observation, interviews, and libraries. Data are analyzed using data reduction, data presentation, and drawing conclusions. Results: The main principles in Islamic business ethics that are contrary to tax avoidance include the principle of honesty, the principle of awareness of social significance in business activities, the principle of justice, the principle of good intentions, and the principle of trust. Thus it is clear that tax avoidance which is part of a vicious circle is prohibited in Islam. Based on Surah An-Nisa verse 29 there are four main points of discussion that can be developed to see tax avoidance activities on bank debt. The four points are wealth, false path, mutual consent, and do not kill yourselves. Implications: This research provides implications for accounting science, especially regarding the analysis of tax avoidance on bank debt as reviewed from the letter An Nisa 29. Novelty: This study focuses on the analysis of tax avoidance on bank debt reviewed from the letter An Nisa 29 with indicators of Islamic business ethics, namely the principle of honesty, the principle of awareness of social significance in business activities, the principle of justice, the principle of good intentions, and the principle of trust. Then integrated into the review of the letter An-Nisa verse 29 there are four main points of discussion, namely wealth, the wrong path, mutual consent, and do not kill yourselves.
Do Carbon Emission Reporting and Carbon Trading Policies Improve Corporate Business Sustainability? Setyawan, Setu; Juanda, Ahmad; Inata, Lia Candra
Accounting Analysis Journal Vol. 14 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i1.15208

Abstract

Purpose: The objective of this study is to examine and analyze the impact of carbon emission disclosure and carbon trading on improving corporate sustainability. Method: The data used in this study are secondary data obtained by documentation techniques. The sample in this study used 130 manufacturing companies in 2023. The data analysis technique in this study used IBM SPSS Statistics 26 software with stages including descriptive statistics, classical assumption tests, multiple linear regression analysis. Findings: The results of the study show that carbon emission disclosure has a positive effect on business sustainability. While carbon trading policies do not affect business sustainability. Carbon trading policies have not been widely implemented by companies in Indonesia, because companies in Indonesia are still in the process of preparing to implement carbon trading policies. Novelty: Research in Indonesia on the impact of carbon emission disclosure and carbon trading leading to business sustainability is still rarely conducted, researchers focus on company performance and bridge the issues related to environmental damage caused by manufacturing companies, efforts that can be made by manufacturing companies. Therefore, it is necessary to conduct research on the impact of carbon emission disclosure and carbon emission trading policies on business sustainability.
Optimizing Budget Accuracy in the Mining Industry Through Zero-Based Budgeting Firmansyah, Firmansyah; Juanda, Ahmad; Leniwati, Driana
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6485

Abstract

This study discusses the application of the Zero-Based Budgeting (ZBB) method in the mining industry to improve budget accuracy and operational efficiency. The main objective of this study is to explore how ZBB can help companies plan and manage budgets more effectively, as well as identify potential cost savings that can be achieved through an in-depth analysis of each budget item. The method used in this study is literature analysis, which includes a review of various academic sources and best practices in the application of ZBB in the mining industry. The results of the study indicate that the implementation of ZBB not only optimizes budget accuracy but also increases transparency in the budgeting process, strengthens accountability, and supports better decision making. In addition, this study found that ZBB can encourage a culture of savings and innovation within the organization, which in turn contributes to the sustainability and competitiveness of mining companies in the global market.
Efektivitas Teknik Psikologi Selling dalam Meningkatkan Penjualan dengan Komitmen Pelanggan sebagai Variabel Intervening: Studi pada Industri E-Commerce di Indonesia Rajagukguk, Frederick Rudy Sentosa; Harahap, Hastuti Handayani; Arifin, Indra Welly; Hutajulu, Lija Romauli; Juanda, Ahmad
Digital Business Progress Vol. 4 No. 1 (2025): Digital Business Progress Edisi Juni 2025
Publisher : STIE Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/dbp.v4i1.211

Abstract

This study aims to examine the effectiveness of Psychological Selling Techniques in increasing sales with Customer Commitment as an intervening variable in the e-commerce industry in Indonesia. The research method employed is quantitative, analyzed using Smart PLS. The results indicate that Psychological Selling Techniques significantly influence both Customer Commitment and Sales Increase. Furthermore, Customer Commitment significantly mediates the effect of Psychological Selling Techniques on Sales Increase. These findings suggest that implementing psychological techniques in selling can enhance customer loyalty and sustainable sales growth. This study offers practical implications for e-commerce companies to integrate psychological selling techniques into their marketing strategies to strengthen customer relationships and improve sales performance.
Constructing Sustainable Cultural Heritage Asset Based on The Philosophy of Life of The Dayak Tribe Community “Adil Ka'talino Bacuramin Ka' Saruga Basengat Ka'jubata” Leniwati, Driana; Fitriani, Nopita; affan, Muhammad wildan; Juanda, Ahmad
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10152

Abstract

Penelitian ini bertujuan untuk mengkonstruksi konsep aset warisan budaya berkelanjutan berdasarkan filosofi masyarakat suku Dayak “Adil Ka’talino Bacuramin Ka’ Saruga Basengat Ka’jubata” selanjutnya disebut AKBK. Metode dengan pendekatan kualitatif desain studi kasus. Data diperoleh dengan melakukan observasi dan wawancara kepada  informan yaitu pendiri sekolah adat Basangiang, komunitas Aliansi Masyarakat Adat Nusantara, lembaga Kementerian Pendidikan dan Kebudayaan, dan masyarakat suku Dayak sekitar. Data dianalisis dengan menggunakan nilai filosofi AKBK yang digunakan sebagai indikator aset warisan budaya berkelanjutan. Hasil penelitian adalah sebuah konsep baru tentang aset berkelanjutan yaitu sumber daya ekonomi dan (non) ekonomi sebagai akibat dari peristiwa masa lalu, yang diharapkan dapat memberikan manfaat ekonomi dan (non) ekonomi dan harus didistribusikan secara adil tidak hanya kepada sesama manusia, tetapi juga kepada makhluk hidup lainnya. Harmonisasi antara manusia, makhluk hidup, alam, dan Tuhan akan menciptakan siklus keberlanjutan di dunia. Kontribusi penelitian ini adalah untuk memperkaya teori akuntansi dalam konteks aset budaya keberlanjutan.
Accuracy of Budgeting Plan and Expenditure Realization in the Mining Industry Firmansyah; Ahmad Juanda; Driana Leniwati
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4336

Abstract

This research discusses the accuracy of budgeting plans and the realization of expenditures in the mining industry, which is a crucial aspect of financial management for companies. The method used is descriptive qualitative analysis to evaluate the comparison between budget plans and actual expenditures, focusing on identifying factors that influence budget accuracy. The results indicate that precision in budget planning significantly impacts operational efficiency and company profitability, despite challenges such as commodity price fluctuations, regulatory changes, and market uncertainties that can affect expenditure realization. This study emphasizes the importance of regular budget monitoring and adjustments, as well as the implementation of effective risk management practices to achieve desired financial objectives. Consequently, this research provides recommendations for mining companies to enhance budgeting accuracy and financial management for operational sustainability.
From Uncertainty to Trust: Enhancing Green Financing in the Agricultural Sector Through Accountability and Transparency (A Case Study of Bank XYZ) Pamungkas, Wisnu; Juanda, Ahmad; Leniwati, Driana
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4608

Abstract

This study examines the role of governance in green credit schemes, specifically focusing on how effective governance can reduce information asymmetry and enhance micro-agricultural enterprises' access to green financing. It also explores the potential of technologies such as blockchain and alternative credit scoring to improve governance and transparency in these schemes, aiming to contribute to the development of more effective policies for sustainable agriculture. This study explores governance in the green credit at Bank This study examines how governance can build trust in green financing through accountability and transparency, focusing on the challenges faced by micro agricultural enterprises in accessing credit. Information asymmetry between lenders and borrowers creates significant barriers, undermining trust and good governance in green financing. The study recommends enhancing understanding of credit scoring systems, improving communication, increasing transparency in evaluation processes, and implementing accessible appeals mechanisms. By addressing these challenges, Bank XYZ can improve stakeholder trust and strengthen governance in its green financing initiatives for the agricultural sector. Keywords: Accountability, Governance, Green Finance, Information Asymmetry, Transparency
Monitoring CO Pollutants in Ambient Air Quality in Public Spaces of Padang City Fernandez, Donny; Frinaldi, Aldri; Umar, Genius; Rembrandt, Rembrandt; Lanin, Dasman; Juanda, Ahmad
MOTIVECTION : Journal of Mechanical, Electrical and Industrial Engineering Vol 7 No 2 (2025): Motivection : Journal of Mechanical, Electrical and Industrial Engineering
Publisher : Indonesian Mechanical Electrical and Industrial Research Society (IMEIRS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46574/motivection.v7i2.457

Abstract

Air pollution in urban areas is a multidimensional threat with systemic impacts on the environment and public health. Carbon monoxide (CO), as a toxic gaseous pollutant from the incomplete combustion of fossil fuels, is the focus of this study which evaluates the spatial-temporal distribution of CO concentrations in public spaces of Padang City during 2020-2024. Using a Systematic Literature Review (SLR) approach and longitudinal environmental data from four strategic points, a significant decrease in CO levels was found from 14,596 µg/m³ (2020) to 286 µg/m³ (2024). Peak concentrations occurred in the dry season, reinforcing the influence of meteorological variables. These results emphasize the importance of real-time digital monitoring systems, multi-sectoral emission policy reformulation, and integration of green open spaces in urban planning. In the future, monitoring should be expanded to other pollutants, congestion locations, and linked to public health early warning systems to support urban sustainability and resilience.
Penerapan Green Accounting Berbasis Tri Hita Karana Pada Perusahaan Sanken Parwati, Khofifah Indah; Leniwati, Driana; Wahyuni, Endang Dwi; Juanda, Ahmad
Juara: Jurnal Riset Akuntansi Vol. 15 No. 1 (2025): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v15i1.9843

Abstract

This study aimed to determine whether the company applied green accounting principles based on Tri Hita Karana values at Sanken Company, East Denpasar, Bali. Using an interpretive paradigm, this study analyzed the application through a case study approach. Data were obtained through in-depth interviews with the accounting department as key informants. A snowball sampling method was used to add more informants. The interview results were grouped, and data reduction was carried out before analysis and drawing conclusions or verifications. Triangulation was also conducted using different questioning techniques to ensure the validity of the data, involving employees and the surrounding community as additional informants. By applying the triangulation technique, the researcher was confident in the validity of the collected data. The findings revealed that green accounting was interpreted as Parahyangan (God), Pawongan (Humans), and Palemahan (Environment). Empirically, in a broader sense, green accounting was not only understood as an environmental financial concept but also as a way to build relationships with the community and maintain faith in God through environmental preservation.
Sustainability Reporting (ESG) Quality: a Comparative Study Between Manufacturing and Banking Companies Juanda, Ahmad; Setyawan, Setu; Naseer, Maryam Shahuneeza
IKONOMIKA Vol 10, No 1 (2025)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/ijebi.v10i1.23671

Abstract

This study aims to examine the influence of standalone CSR reports, GRI standards, and external assurance services on the quality of ESG sustainability reports between 2 sectors, namely the manufacturing and banking sectors. The data used in this study were 47 banking sectors and 163 manufacturing sectors. The results of this study are expected to provide an understanding of cross-sector sustainability and assist stakeholders regarding information on sustainable reporting practices. This study contributes, firstly, by providing evidence on the level of quality of sustainability reporting in two different sectors, namely the banking and manufacturing sectors. Secondly, this study focuses on standalone CSR disclosures, the use of GRI standards, and external assurance services. The findings show that the quality of ESG sustainability reports in the banking sector is more influenced by external assurance services. Banking companies assume that external assurance services can improve the credibility and quality of sustainability report information if the assurance process is carried out with a focus on meeting stakeholder needs and based on applicable assurance principles and standards. Meanwhile, in the manufacturing sector, the quality of ESG sustainability reports in banking companies is more influenced by their own CSR reports. CSR presented by a separate company is an important type of report because it shows the company's commitment to addressing environmental issues.
Co-Authors . Widayat A Waluya Jati Adi Prasetyo Agung Muhammadiyah Prasetyo N.W Agung Prasetyo NW Agustin Dwi Haryanti Ahmad Wajuya Jati Ahmad Waluya Jati Alan Januar Ahmed Aldri Frinaldi Alfajrin, Muhammad Rezky Ardiyansyah, Maulidin Arifin, Indra Welly Assari, Hestytia Nirmala Ayu Apriliani Hidayat Candra Inata, Lia Dasman Lanin Destriana Desy Retma Sawitri Desy Retma Sawitri Deviandini, Ellisa Dhaniel Syam Dinar Latifa Donny Fernandez Driana Leniwati Dwi Irawan Dwi Sudarno Putra Eko Setiawan Endang Dwi Wahyuni Eny Suprapti Fahmi Dwi Mawardi Fathiya Rachmasari Firmansyah Firmansyah Firmansyah Fitriani, Nopita Fuad Muttaqin Ginanjar Arief Setyabudi Harahap, Hastuti Handayani Hartono, Putri Amallia Hastim Rosiana Hestytia Nirmala Assari Hutajulu, Lija Romauli Ihyaul Ulum Imagoro, Stevanus Dewangga Giovani Vernon Iman Jaladri Inata, Lia Candra Indang Dewata Jauhari, Irmawati Juwita Nur Radeana Lia Candra Inata Lia Candra Inata Lilik Intan Herawati Maulida, Dewi Nur Maulidin Ardiyansyah Mohammad Syahri Muhammad Muhammad Muhammad Wildan Affan Muttaqin, Fuad Naseer, Maryam Shahuneeza Nasrullah Nasrullah Nuha, Sukma Uli Nurazizah, Siti Fadhillah Nurfadilah Yusri Pamungkas, Wisnu Parwati, Khofifah Indah Permata, Rr Fatmasari Muliawati Rachmasari, Fathiya Rahayu, Mellysia Dwi Rajagukguk, Frederick Rudy Sentosa Raudhah Trisna Wardhani Rayis, Dzulhijah Alkayyis Rembrandt, Rembrandt Rizad, Muhammad Fadly Agil Rizki Febriani Rosiana, Hastim Rosyida, Ruli Alfi Mei Ruli Alfi Mei Rosyida Rusmadi, Anindya Tirsa Samudra, Makitta Widi Satyawati Surya, Satyawati Sawitri, Desy Retma Setu Setyawan Siti Atikah Siti Fadhillah Nurazizah Siti Rohani Sri Wahyuni Sukma Uli Nuha Syahri, Mohammad Syamsul Amar B Thomas Fernandez Lamury Toto Sugiarto Tri Wahyu Oktavendi Umar, Genius Wardani, Isma Aprilylyani Wardatul Jannah Wiasti, Ika Wiasti, Ika Anggie Wicaksono, Agung Prasetyo Nugroho Widiarto, Rikha Yanuarti Petrika Yuaninda, Naila Putri