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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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The Green Mandate's Metrics: Examining the Influence of Political Connections, Financial Factors, and State Owned-Enterprise on Green Board Committee Hartono, Putri Amallia; Juanda, Ahmad
Journal of Accounting Research, Organization and Economics Vol 8, No 1 (2025): JAROE Vol. 8 No. 1 April 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i1.42237

Abstract

Objective This study aims to examine the relationship between Political Connection, Size, Leverage, ROA, State Owned-Enterprise, and Green Board Committee.Design/Methodology This study uses a quantitative-associative method, using descriptive tests, T-tests, and multiple linear regression robustness test. The population includes all companies listed on the IDX with an ESG score in 2023. Samples are selected via purposive sampling, primarily requiring an ESG score from ESG Risk and data from Annual Report and Sustainability Reports.Results Financial factors play an important role in influencing the Green Board Committee because financial resources are an important aspect of company operations, increasing reputation, and gaining trust from stakeholders. On the other hand, non-financial variables, namely Political Connection and State-Owned-Enterprise, do not have implications for the Green Board Committee because each type of business entity, namely BUMN or Non-BUMN, will practically implement policies based on sustainability aspects to increase the company's competitive advantage and is not influenced by political solid dynamics.Novelty/Originality The implications of this research emphasize the viewpoint of Resource Dependence Theory and Institutional Theory that the role of liaison between the company and the external environment is essential to obtain resources and active participation in increasing competitiveness and market competition. This relates to the company's efforts to disclose sustainability to obtain assessments from stakeholders. The novelty of the research is that analyzing new measurements of the Green Board Committee variable by adopting a more comprehensive approach by combining several theoretical perspectives.
Structural ownership and ESG disclosure: Unveiling their impact on corporate financial performance Wardani, Isma Aprilylyani; Juanda, Ahmad; Wicaksono, Agung Prasetyo Nugroho
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.24193

Abstract

Research aims: This study aims to provide empirical evidence on the crucial role of ownership structure in encouraging or hindering the transparency of environmental, social, and governance (ESG) information in Indonesian companies and the effect of ESG on corporate financial performance.Design/Methodology/Approach: This study’s sample consists of 64 non-financial companies listed on the Indonesia Stock Exchange in 2023. The data were collected from financial reports and corporate sustainability reports, the Indonesia Stock Exchange database, Bloomberg, and Google search results. In addition, multiple linear regression tests were used to test the hypothesis parameters.Research findings: The results showed a positive and significant relationship between management, foreign, institutional, public, and state ownership with ESG disclosure. On the other hand, family ownership with ESG disclosure. In addition, the study noted that ESG disclosure is positively correlated with ROE and ROIC but negatively correlated with ROA, indicating that companies that focus on ESG may face a decrease in short-term profitability but tend to be more sustainable in the long term.Theoretical contribution/ Originality: This study is one of the few that examines the influence of ownership structures such as managerial, foreign, institutional, public, state, and family ownership on ESG disclosure in Indonesia non-financial companies. This study uses ROIC as an underutilized financial performance indicator. It offers relevant empirical insight in the Indonesian context, which has not been explored in global studies on ESG and ownership structure. Practitioner/Policy implication: Diverse ownership structures affect ESG disclosures and financial performance, urging management to prioritize transparency and policymakers to incentivize robust ESG practices, especially in family ownership firms.Research limitation/Implication: The study is limited by its focus on Indonesia, and future research can expand by conducting cross-country analyses of ownership structures on ESG disclosure and corporate financial performance.
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.
Accrual-Based Accountability Of Budgeting Realization Report In A Government Institution Setiawan, Eko; Juanda, Ahmad; Leniwati, Driana
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 2 (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i2.12502

Abstract

Government agencies are the primary target for achieving this. Essentially, every aspiration, particularly those related to material or financial matters, will be crucial in the implementation of good governance. This research aims to understand its application related to the theory of new institutional analysis. Methods, Data collection techniques include interviews and observation methods. This interview is used as a data collection technique when the researcher wants to conduct a preliminary study to identify a problem that requires further investigation. The object of this research is the Megang Sakti District Office in Musi Rawas Regency. Result. Due to the insistence on legal products, it is encouraged to make changes in information technology. The phenomenon that occurs indicates the presence of special symptoms, namely coercive isomorphism and normative isomorphism. This can pose challenges such as the need for resources and technology systems, requiring changes to accounting systems, staff training, and investment in supporting accounting software. The complexity of Transaction Management requires significant changes in the process of recording transactions and making adjustment journals. Implementation. Implementation of accrual-based accountability and government institutions
Carbon Offset: A Sustainable Green Mining Industry from the Triple Bottom Line Perspective Widiarto, Rikha; Juanda, Ahmad; Leniwati, Driana
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.4913

Abstract

This study aims to develop a sustainable green mining model based on the Triple Bottom Line (TBL) framework, emphasizing that coal mining companies must not only focus on economic efficiency but also on reducing carbon emissions through natural-based offsets and social-environmental contributions. By using a qualitative case study approach on coal mining companies in Indonesia, this research highlights the urgency of integrating green practices into mining operations to address ecological damage and improve corporate sustainability reporting. This study employed a qualitative case study approach on a coal mining company group in Indonesia, involving eight key informants across various departments, utilizing participant observation, in-depth interviews, and document analysis, with data analyzed through reduction, linkage to the triple bottom line theory, and triangulation to ensure validity. This study concludes that green mining, when viewed through the triple bottom line lens economic, environmental, and social is an urgent and essential strategy for sustainable mining operations. Carbon offset mechanisms, such as nature-based solutions and carbon trading, along with green accounting and sustainability reporting, play a crucial role in reducing environmental impact and increasing corporate accountability. Supported by government regulations, these practices not only mitigate climate change but also offer long-term economic benefits and social value. It is recommended that mining companies adopt comprehensive green mining practices by integrating carbon offset strategies into long-term business models, supported by refined government regulations, enhanced stakeholder competencies through academic and professional training, further research on carbon offset impacts, and strong public-private collaboration to accelerate the transition toward a sustainable green mining industry.
INTEGRATION OF TECHNOLOGY-BASED INTERNAL CONTROL SYSTEMS TO MINIMIZE THE RISK OF BAD DEBTS IN MICRO CREDIT PROGRAMS Permata, Rr Fatmasari Muliawati; Juanda, Ahmad; Leniwati, Driana
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.689

Abstract

This study aims to conduct an in-depth analysis of integrating technology-based internal control systems to minimise the risk of bad debts in micro credit programs. This study is a qualitative case study at Bank X, as it is one of the state-owned banks with the highest disbursement of micro credit loans in Indonesia. Data collection techniques included in-depth interviews, participatory observation, documentation, and literature review, which were analysed through the reduction stages, data display, and conclusion. The research results indicate that using technology in Bank X's monitoring and evaluation system has significantly impacted the effectiveness of managing the bad debt risk. Technology enables real-time monitoring processes, accelerates claim submissions and verifications, and enhances the accuracy of the data required for decision-making processes. Challenges in technology implementation include inter-institutional system integration and customer digital literacy issues. Continued efforts to strengthen the internal control system through digitalisation maintain the quality of credit disbursement and demonstrate readiness to address the risks inherent in national-scale productive financing programs. Further research could be conducted at multiple research sites to identify differences between entities that have implemented technology and those that have not. This study contributes to filling a gap in research that examines the practical integration of technology in bank internal control to lower the risk of bad debts.
NOx Content Analysis In Ambient Air: Public Policy Perspectives And Implications For Sustainable Development In Padang City Fernandez, Donny; Umar, Genius; Dewata, Indang; Amar, Syamsul; Juanda, Ahmad
AEEJ : Journal of Automotive Engineering and Vocational Education Vol 6 No 2 (2025): Vol 6 No 2 (2025) : AEEJ : Journal of Automotive Engineering and Vocational Educa
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/aeej.v6i2.291

Abstract

This paper presents data from the ambient air quality monitoring of Padang City and its implications for sustainable development public policy. Urban growth and transportation and industrial activities have the potential to increase nitrogen gas emissions. Air monitoring was conducted at strategic locations in Padang City that represent anthropogenic activities. The nitrogen gas concentration data obtained were analyzed descriptively and spatially to identify the level of pollutants in the air. Monitoring results were linked to sustainable development indicators, particularly those related to public health (SDG 3) and cities and settlements (SDG 11). This paper aims to provide input for policy makers to strategize the sustainable development of Padang city.
Regional Financial Performance and Fiscal Independence Strategies in Baubau City Alfajrin, Muhammad Rezky; Juanda, Ahmad; Febriani, Rizki
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.1090

Abstract

Fiscal decentralization in Indonesia aims to strengthen the capacity of local governments to manage financial resources independently, yet its implementation continues to face major challenges. Baubau City is among the regions with low fiscal independence, where the contribution of locally generated revenue (PAD) remains weak and reliance on central transfers is still dominant. This study evaluates the financial management performance of Baubau City during 2019–2023 using four main indicators: the fiscal independence ratio, the fiscal decentralization ratio, the routine capacity index, and the fiscal dependency ratio. A mixed-methods approach was applied, combining quantitative analysis of budget realization reports (APBD) with qualitative insights from in-depth interviews with officials at BPKAD and Bapenda. The findings show that the average fiscal independence ratio was 12.21 percent (low), fiscal decentralization 9.6 percent (very poor), routine capacity 10.72 percent (very poor), and fiscal dependency 85.97 percent (very high). These results indicate that fiscal autonomy in Baubau City has not been substantively realized. Institutional weaknesses limited human resources, low taxpayer compliance, and the underuse of digital systems exacerbate the situation. Strengthening fiscal institutions, updating tax databases, adopting digital technology, and optimizing sectors such as tourism, maritime services, and regional trade are necessary to improve fiscal independence and achieve sustainable regional development.
Analisis Kualitas Udara Ambien di Kota Padang: Konsentrasi Polutan, Distribusi Spasial, dan Implikasi Kebijakan Ahmad Juanda; Donny Fernandez; Toto Sugiarto; Dwi Sudarno Putra
JTPVI: Jurnal Teknologi dan Pendidikan Vokasi Indonesia Vol. 3 No. 3 (2025): JTPVI: Jurnal Teknologi dan Pendidikan Vokasi Indonesia
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jtpvi.v3i3.328

Abstract

Transformasi ekonomi Kota Padang telah mengakselerasi industrialisasi, pertumbuhan demografis, dan motorisasi yang berimplikasi pada degradasi kualitas udara ambien. Eskalasi kasus infeksi saluran pernapasan akut (ISPA) selama periode 2020-2024 mengindikasikan urgensi evaluasi komprehensif terhadap kontaminan atmosferik sebagai basis formulasi strategi mitigasi pencemaran. Metode deskriptif-kuantitatif dilakukan di sepuluh titik sampling representatif untuk mengevaluasi parameter kualitas udara. Hasil menunjukkan status kualitas udara Kota Padang masih memenuhi standar PP No. 22 Tahun 2021 dengan seluruh parameter SO₂ (32,2-102 μg/m³), NOₓ (31,1-86,2 μg/m³), CO (1.214-4.296 μg/m³), dan PM₁₀ (0,17-15,3 μg/m³) dalam kategori ISPU "Baik", dimana analisis regresi mengidentifikasi 73,4% variasi konsentrasi polutan dipengaruhi oleh intensitas pembangunan, dinamika demografis-sosial, dan densitas lalu lintas dengan heterogenitas spasial signifikan yang menunjukkan konsentrasi maksimal di RTH Imam Bonjol, Terminal Anak Aia, dan Jalan Raya Indarung sebagai koridor dengan aktivitas antropogenik intensif dan mobilitas tinggi. Rapid urban modernization and economic growth in Padang City have contributed to the degradation of ambient air quality, posing potential risks to public health. This study aims to evaluate the concentrations of key air pollutants—SO₂, NOₓ, CO, and PM₁₀—and to identify dominant influencing factors. A quantitative descriptive approach was applied to ten sampling points representing diverse activity zones. Results indicate that all parameters met the national ambient air quality standards (PP No. 22/2021) and were classified as “Good” by the Air Pollution Standard Index (ISPU): SO₂ (32.2–102 μg/m³), NOₓ (31.1–86.2 μg/m³), CO (1,214–4,296 μg/m³), and PM₁₀ (0.17–15.3 μg/m³). Regression analysis revealed that 73.4% of pollutant concentration variance was significantly influenced by infrastructure development, demographic growth, and traffic density. Spatial heterogeneity highlighted pollution hotspots at Imam Bonjol Green Open Space, Anak Aia Terminal, and Jalan Raya Indarung, which should be prioritized in future urban air quality mitigation strategies.
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.
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