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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) Jurnal Akuntansi, Perpajakan dan Auditing IJEMA
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.
Co-Authors Agus Wibowo Ahmad Zidan Aji Ahmadi Sasmi Aldri Frinaldi Alisha Ardiningrum Anis Al Rosjidi Choirul Anwar Dwi Kismayanti Respati EE Junaedi Sastradiharja Etty Gurendrawati Fadya Safa Nabilla 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 Rr. Ponco Dewi Karyaningsih Shauki, Elvia Rosantina Suherman Suparno Tresno Eka Jaya Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas Tya Sisti Widyastuti Unggul Purwohedi WIDANARNI WIDANARNI Zelda Aura Hidayat Putri