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All Journal AFEBI Management and Business Review IQ (Ilmu Al-qur'an): Jurnal Pendidikan Islam Rahmatan Lil’alamin Journal of Community Services (RLA) Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing IJEMA Optimal: Jurnal Ekonomi dan Manajemen
Gentiga Muhammad Zairin
Universitas Negeri Jakarta, Indonesia
Religion Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Kinerja Lingkungan, Pengungkapan Emisi Karbon, dan Board Gender Diversity terhadap Nilai Perusahaan Alisha Ardiningrum; Muhammad Yusuf; Gentiga Muhammad Zairin
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 1 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0701.05

Abstract

This study examines the effect of environmental performance, carbon emission disclosure, and board gender diversity on firm value. A quantitative approach was employed using secondary data from annual reports, sustainability reports, and stock price data of energy, basic materials, and industrial companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. Panel data regression analysis was conducted using EViews 13. The results show that environmental performance and board gender diversity have no significant effect on firm value, while carbon emission disclosure has a negative and significant effect. These findings indicate that investors have not considered environmental performance and board gender diversity as primary investment factors, whereas carbon emission disclosure is perceived as a signal of regulatory risk and energy transition costs that reduce firm value. The study is limited by sector coverage, observation period, and variable proxies. Future research should expand the sample, observation period, and environmental measurement standards.
Analisis Penerapan SIMAPAN pada Kementerian Investasi dan Hilirisasi/BKPM Ahmad Zidan; Tri Hesti Utaminingtyas; Gentiga Muhammad Zairin
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0603.06

Abstract

This study aims to analyze the implementation of SIMAPAN BKPM at Ministry of Investment and Downstream and its contribution to enchance transparency, accountability, and effectiveness in state budget management as part of supporting the Sustainble Development Goals (SDGs) 16. This study used a qualitative approach with a case study method through in-depth interviews with four informants that directly involved in the budget management process, that is the Head of Finance Division, The PPSPM, the Verificator, and The Finance Administrator. The data collected through interviews, limited observation, and analysis of internal documents, and relevant regulations. The results indicate that SIMAPAN BKPM strenghthens transparency through real-time monitoring of SPP status, enchances accountability through multi0layer verification mechanism between verificator and PPSPM, and supports effectiveness of the budget disbursment process. However, SIMAPAN BKPM has not fully supporting public information disclosure as the system is used solely for internal purposes. Overall, SIMAPAN BKPM positively contributes to the achievemnt of SDG 16, particulary in strenghtening effective, accountabily, and transparent instituitions.
Perancangan Sistem Pencatatan Keuangan Berbasis Microsoft Excel dan Standar Operasional Prosedur (SOP) atas Kas Keluar dan Masuk pada TK Islam Permata Bunda Fadya Safa Nabilla; Unggul Purwohedi; Gentiga Muhammad Zairin
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0603.10

Abstract

Financial management in early childhood education institutions requires orderly recording systems and clear operational procedures. Based on the actual conditions at TK Islam Permata Bunda, several problems were identified in the financial recording system, which is still conducted in a simple manner, and the absence of formalized financial Standard Operating Procedures (SOPs) as work guidelines. Financial transactions are not yet recorded in a structured manner, are insufficiently documented, and have not resulted in systematic financial reports. These conditions potentially lead to irregular financial records and make it difficult for the school to conduct effective financial control. This study aims to design a Microsoft Excel–based financial recording system and develop financial SOPs tailored to the needs of TK Islam Permata Bunda. The research employed a development research method using the ADDIE approach, limited to the Analyze, Design, and Development stages. Data were collected through interviews, observations, and documentation. The results indicate that the designed Microsoft Excel–based financial recording system and financial SOPs can assist the school in managing financial records in a more orderly, systematic, and user-friendly manner.
Perancangan Sistem Informasi Realisasi Anggaran (SIRA) Berbasis Web Pada Direktorat Jenderal Industri Agro Kementerian Perindustrian RI Radila Dian Novita; Dwi Handarini; Gentiga Muhammad Zairin
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 8 (2026): IJEMA - Agustus 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengelolaan realisasi anggaran yang tersebar pada beberapa lembar kerja terpisah menyulitkan konsolidasi data dan monitoring lintas unit kerja. Penelitian ini bertujuan mengembangkan dan mengevaluasi Sistem Informasi Realisasi Anggaran (SIRA) yang memusatkan data anggaran multiunit pada satu aplikasi berbasis web. Pengembangan menggunakan model Waterfall hingga tahap integration and system testing. Kebutuhan sistem diperoleh melalui observasi, wawancara, dan studi dokumentasi pada Tim Kerja Keuangan Direktorat Jenderal Industri Agro. Sistem dikembangkan dengan Python, Streamlit, Pandas, dan Supabase serta mengolah data hasil ekspor SAKTI melalui template Microsoft Excel. Hasil implementasi menyediakan autentikasi berbasis peran, input dan unggah data, basis data terpusat, pencarian dan filter, visualisasi monitoring, pengelolaan data, serta ekspor laporan. Pengujian Black Box terhadap 11 skenario menunjukkan seluruh skenario berhasil (100%) dan seluruh fungsi utama memenuhi kebutuhan fungsional yang ditetapkan. Temuan menunjukkan bahwa SIRA layak secara fungsional sebagai mekanisme konsolidasi dan monitoring realisasi anggaran multiunit. Namun, sistem belum terintegrasi langsung dengan SAKTI dan belum dievaluasi pada penggunaan operasional jangka panjang
Pengaruh Profitabilitas, Ukuran Perusahaan, Kepemilikan Manajerial, dan Market Activity terhadap Internet Financial Reporting Aminah Farhanah; Adam Zakaria; Gentiga Muhammad Zairin
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 2 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0702.14

Abstract

This study examines the effect of profitability, company size, managerial ownership, and market activity on Internet Financial Reporting (IFR) among Kompas 100 companies on the Indonesia Stock Exchange, 2022–2025, using a quantitative approach. Through purposive sampling, 45 companies with 180 observations were obtained. IFR was measured using a 112-item index and analyzed with Stata Release 15 via panel data regression. Based on the Chow and Hausman tests, the selected model was the Fixed Effect Model with Cluster Robust Standard Error. Results show that company size has a significant negative effect on IFR, while profitability, managerial ownership, and market activity have no significant effect. Simultaneously, the four variables significantly affect IFR, with an R-squared within of 10.47%. This indicates that company size is the only factor influencing variation in IFR practices, while among Kompas 100 companies, whose disclosure is high and uniform, the other three variables are not yet determinants.
Pengaruh Investasi Hijau dan Kebijakan Dividen terhadap Nilai Perusahaan dengan Profitabilitas sebagai Moderasi Siti Halimatu Zahro; Diah Armeliza; Gentiga Muhammad Zairin
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 5 No. 3 (2026): Agustus: Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v5i3.5052

Abstract

The purpose of this study was to analyze This study aims to analyze the effect of green investment and dividend policy on firm value in the mining sector listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024, with profitability as a moderating variable. The study employs a quantitative approach using panel data from 45 mining companies obtained through purposive sampling. Data were analyzed using E-Views 13 with Moderated Regression Analysis (MRA) on 155 valid samples. The results indicate that green investment has a significant negative effect on firm value, while dividend policy and profitability have no significant direct effect; however, profitability is proven to moderate and strengthen the effect of both green investment and dividend policy on firm value. These findings support the concept of conditional signal credibility within Signalling Theory, whereby green investment and dividends only serve as positive signals for investors when supported by adequate profitability. Practically, management should first ensure stable profitability before expanding green investment or distributing dividends, so that both policies effectively enhance firm value in the eyes of investors. Future research is recommended to extend the observation period, incorporate additional moderating variables such as firm size and corporate governance, and test the model across other sectors to examine the generalizability of these findings.
Analisis Pengendalian Internal atas Pengelolaan Kas Berdasarkan Kerangka COSO pada Yayasan Auriga Nusantara Fanisya Adesti Yeza; I Gusti Ketut Agung Ulupui; Gentiga Muhammad Zairin
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 3 (2026): September: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i3.12832

Abstract

Effective cash management is essential for ensuring accountability and transparency in nonprofit organizations, particularly those managing multidonor funding with diverse administrative and reporting requirements. This study aims to analyze the implementation of internal control over cash management at Yayasan Auriga Nusantara based on the COSO 2013 Internal Control–Integrated Framework. A qualitative case study approach was employed using semi-structured interviews, observation, and document analysis involving four key informants responsible for cash management. Data were analyzed using the Miles, Huberman, and Saldaña interactive model based on the five components and seventeen principles of the COSO framework. The findings indicate that internal control over cash management has generally been implemented effectively through written financial policies, segregation of duties, authorization procedures, information systems, and accountability mechanisms. Nevertheless, improvements are still required in the areas of risk assessment and monitoring activities, particularly regarding formal risk documentation, fraud risk assessment, periodic evaluation of internal control, and structured follow-up mechanisms. These findings contribute practical recommendations for strengthening internal control practices and provide empirical evidence regarding the application of the COSO 2013 framework within nonprofit organizations managing multidonor funding.
Model Pengelolaan Keuangan Bumdes Berdasarkan Prinsip Good Governance : Studi Kasus pada Bumdes Dauh Dabar Fayza Putri Alzahra; Ratna Anggraini; Gentiga Muhammad Zairin
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 3 (2026): September: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i3.12841

Abstract

Village Owned Enterprises (BUMDes) play a crucial role in boosting the economy and welfare of rural communities by leveraging local potential. However, BUMDes financial management faces various challenges such as suboptimal financial recording, low transparency and accountability, and limited human resources hindering the full implementation of Good Governance principles. This study aims to analyze the financial management of BUMDes Dauh Dabar based on Good Governance principles, in accordance with Government Regulation Number 11 of 2021. A qualitative method with a case study approach was employed, utilizing data gathered through interviews and documentation. The findings indicate that BUMDes Dauh Dabar has implemented financial management stages comprising planning, recording, accountability, and oversight; however, improvements are still needed regarding the recording process and the completeness of transaction documentation. Principles of Good Governance specifically professionalism, transparency and accountability, participation, prioritization of local resources, and sustainability have been applied. Identified obstacles include the need to improve information dissemination to the community and the completeness of transaction records, as well as limited human resources, suboptimal community participation, and underutilization of local resources. Consequently, this study developed a BUMDes financial management model based on Good Governance principles, presented as a pocketbook to serve as a practical guide for supporting the implementation of Good Governance in BUMDes financial management.
Pengaruh Pengetahuan Keuangan, Locus of Control, dan Kepribadian terhadap Perilaku Pengelolaan Keuangan Pelaku UMKM Sektor Kuliner di Jakarta Utara Rayhan Suryoputro; Diah Armeliza; Gentiga Muhammad Zairin
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 3 (2026): September: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i3.12842

Abstract

This research is driven by the ongoing issues of inadequate discipline and inefficiencies in financial record-keeping, along with poor cash flow management faced by a majority of Micro, Small, and Medium Enterprises (MSMEs). These challenges can severely hinder their ability to operate effectively amid changing market conditions and fluctuations in basic commodity prices. This study aims to analyze the effect of financial knowledge, locus of control, and personality on financial management behavior among culinary MSME owners in North Jakarta. A quantitative approach was employed using a rule-of-thumb sampling technique, collecting data through questionnaires from 102 culinary MSME respondents in the region. The data analysis technique utilized Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results indicate that financial knowledge has a positive and significant effect on financial management behavior, locus of control has a positive and significant effect on financial management behavior, while personality has a negative and significant effect on financial management behavior. These findings indicate that the integration of financial literacy, internal control orientation, and personality stability constitutes a crucial determinant in shaping adaptive and measurable financial management behavior among business owners. This study carries significant implications for the development of behavioral accounting literature and serves as a valuable reference for government institutions in formulating educational and financial management assistance programs for MSMEs.
Co-Authors Agus Wibowo Ahmad Zidan Aji Ahmadi Sasmi Aldri Frinaldi Alisha Ardiningrum Aminah Farhanah Anis Al Rosjidi Choirul Anwar Diah Armeliza Dwi Handarini Dwi Kismayanti Respati EE Junaedi Sastradiharja Etty Gurendrawati Fadya Safa Nabilla Fanisya Adesti Yeza Fayza Putri Alzahra I Gusti Ketut Agung Ulupui Indah Muliasari Indra Pahala Jihan Farsyadila Az-Zahwa Marsellisa Nindito Maura Wildani Muhammad Yusuf Muhammad Yusuf Mutiara Hayya Hanifa Nuramalia Hasanah Radila Dian Novita Ratna Anggraini Rayhan Suryoputro Rr. Ponco Dewi Karyaningsih Shauki, Elvia Rosantina Siti Halimatu Zahro Suherman Suparno Tresno Eka Jaya Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas Tya Sisti Widyastuti Unggul Purwohedi WIDANARNI WIDANARNI Zakaria, Adam Zelda Aura Hidayat Putri