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All Journal Jurnal Ilmiah Mahasiswa FEB SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Analisa Akuntansi dan Perpajakan Economics and Digital Business Review Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Margin Eco : Jurnal Ekonomi dan Perkembangan Bisnis Jurnal Ilmu Sosial dan Humaniora Business Management Research
Pujangga Abdillah, Pujangga
Accounting Department, University Of Merdeka Malang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Implementation of Responsibility Accounting (Case Study at PG. Kebon Agung) Pujangga Abdillah
Jurnal Ilmiah Mahasiswa FEB Vol 4, No 1: Semester Ganjil 2015/2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (126.842 KB)

Abstract

Development and competition in the business world requires companies to anticipate various possibilities that can affect them. Responsibility accounting is a system tailored to the characteristics and activities of the company with the aim of making each organizational unit responsible for the results of the activities under its supervision. This study aims to determine the practice and performance evaluation of responsibility accounting at PG. Kebon Agung. This research is classified as descriptive qualitative study. Case study is used as the method of the research, which is designed to answer the research question. The focus of the research is the organizational structure, budgeting, classification of costs, accounting systems, and the budget reporting system. This study examines issues related to the interpretation of responsibility accounting and its implementation in PG. Kebon Agung. The results of this concluded that the organizational structure and budgeting in Production Unit of PG. Kebon Agung were satisfying. Classification of costs and accounting system meet the requirements based on responsibility accounting. However, the budget reporting system did not include the existing management below. PG. Kebon Agung should involve all levels of management in its budget reporting system and make the procurement more transparent.   Key Words : Responsibility accounting, organization structure, implementation
Accountant: Passion, Compassion and Job Satisfaction Ria Mennita; Pujangga Abdillah
MARGIN ECO Vol. 6 No. 1 (2022): Margin Eco : Jurnal Ekonomi dan Perkembangan Bisnis
Publisher : Fakultas Ekonomi Universitas KH. A. Wahab Hasbullah Tambakberas Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/margin.v6i1.2561

Abstract

Penelitian ini bertujuan untuk menguji pengaruh passion dan compassion terhadap job satisfaction dari akuntan, baik akuntan praktisi. Sampel penelitian ini adalah Akuntan praktisi di Jawa Timur. Pengumpulan data dilakukan melalui kuesioner dan dianalisis menggunakan regresi linier berganda melalui Statistical Package for the Social Sciences (SPSS). Hasil pengujian statistic menunjukkan bahwa passion dan compassion berpengaruh positif signifikan pada job satisfaction baik secara parsial maupun simultan. Passion merupakan bagian penting yang menjadi salah satu support system individu untuk dapat melakukan pekerjaan dengan senang hati karena merupakan bagian dari antusiasme dan hal yang mereka sukai. Pengaruh compassion muncul karena kesadaran dan kepribadian masing-masing individu untuk bisa melakukan dan menerima segala hal yang berkaitan dengan profesi Akuntan yang saat ini ditekuni. Kata Kunci : Akuntan, Antusiasme Kerja, Belas Kasih, Kepuasan Kerja
Pengungkapan Pertanggungjawaban Sosial Perusahaan (CSRD) dan Pengaruh Sosial terhadap Kinerja Keuangan: Perusahaan Sektor Teknologi di Indonesia Pujangga Abdillah; Ria Mennita
SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 1 No. 2 (2022): Juni 2022
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (478.445 KB) | DOI: 10.55123/sosmaniora.v1i2.545

Abstract

The study aims to examine the influence of corporate social responsibility disclosure and social influence on financial performance in Indonesia. Samples were taken using the judgment sampling technique with a total sample of observations. We leverage content analysis, fixed-effects, and random-effects models to examine the effect of engaging in CSRD on financial performance in the technology industry. The empirical study consists of panel data of the top technology companies listed on the Indonesia Stock Exchange (IDX) for the period 2019 to 2021. The results showed that CSRD has an effect on financial performance as measured by Return on Asset (ROA). That is, the higher CSR disclosures made company can improve the company's financial performance. The results of this study also show that social influence has an effect on financial performance. Keywords: Corporate Social Responsibility Disclosure, Social Influence, Financial Performance.
Does Financial Slack Moderate Effect of Environmental, Social, and Governance (ESG) on Firm Performance? Pujangga Abdillah; Szabyna Regytha Aura Gunawan
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.627

Abstract

The purpose of this study is to investigate the impact of ESG (Environment, Social, and Governance) on firm performance as well as the function of financial slack as a moderating variable that may enhance the impact of ESG on firm performance. Property sectors registered based on IC (Industrial Classification) in the Indonesia Stock Exchange between 2019 and 2021 make up the population of this study. Samples were taken using the judgment sampling technique with a total sample of 214 observations. The data analysis approach employed is moderated regression analysis (MRA) and data testing was performed using STATA. The findings demonstrated that ESG influences firm performance as evaluated by Return on Asset (ROA). In other words, firm performance can increase with better ESG standards. The findings of this study also demonstrate that financial slack, when used as a moderating variable, can boost the impact of ESG on firm performance.
CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSRD) DAN FINANCIAL SLACK TERHADAP KINERJA KEUANGAN Pujangga Abdillah; Szabyna Regytha x Regytha Aura Gunawan; Suprapti Suprapti; Adi Suprayitno
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 5, No 2 (2023): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v5i2.29210

Abstract

The objective of this study is to examine CSRD (Corporate Social Responsibility Disclosure) and financial slack affect financial performance. The state of the global industry continues to develop, making the company's business processes also develop. This economic progress is also accompanied by a decrease in environmental aspects with environmental damage in recent years. Disclosure of non-financial factors such as Corporate Social Responsibility (CSRD) indicators by companies aims to provide additional information about company performance that is not visible in annual report data or financial statements. The population of this study is the Indonesia Stock Exchange between 2020 to 2022. The sample of 768 observations was taken using a judgment sampling technique and quantitative approach. The findings of this study show that CSRD affects company performance as measured by Return on Assets (ROA). In other words, better CSRD standards can make companies perform better. The findings of this study also show that financial slack can improve company performance in the future.Keywords: Firm Performance, Financial Slack, CSRD
Bahasa Inggris Pujangga Abdillah; Szabyna Regytha Aura Gunawan; Citra Sarasmitha; Sihwahjoeni Sihwahjoeni
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 2 (2023): December 2023
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2023.8.2.9790

Abstract

This study aims to provide a valuable contribution by exploring the moderating effect of audit quality and board gender diversity on the relationship between corporate social responsibility disclosure (CSRD) and corporate tax avoidance (CTA) of Indonesian listed companies. This study used quantitative research by moderated regression analysis (MRA) with the STATA program, and this method used the annual report of firms listed on the Indonesian stock exchange from the 2020-2022 period with a sample of 256 firms. The results showed that CSRD influences CTA as measured by DER. That is, the higher the CSRD made, the more the company can improve CTA. This research shows that audit quality as a moderation variable is proven empirically able to decrease the influence of CSRD on CTA; audit quality has a role in CSR strategy and also shows that BGD as a moderation variable is proven empirically able to increase the influence of CSRD on CTA. Therefore, promoting BGD in corporate decision-making will help the world's leading governments and policymakers achieve Sustainable Development Goals (SDGs).
AKUNTANSI HIJAU UNTUK MENCAPAI KINERJA LINGKUNGAN: MANAJEMEN ENERGI SEBAGAI VARIABEL MEDIASI Pujangga Abdillah; Cindy Getah Trisna June; Arif Rahman; Szabyna Regytha Aura Gunawan
Jurnal Analisa Akuntansi dan Perpajakan Vol. 8 No. 1 (2024): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v8i1.7738

Abstract

Penelitian ini bertujuan untuk menguji pengaruh strategi akuntansi hijau terhadap kinerja lingkungan dan mengeksplorasi manajemen energi sebagai mediasi antara akuntansi hijau dan kinerja lingkungan Usaha Mikro, Kecil dan Menengah (UMKM). Data penelitian dikumpulkan dari 278 UMKM di Jawa Timur Indonesia melalui kuesioner online dan offline. Analisis data dilakukan dengan SEM AMOS. Hasil penelitian menemukan bahwa akuntansi hijau UMKM berpengaruh terhadap kinerja lingkungan, dan terbukti bahwa manajemen energi UMKM memediasi pengaruh akuntansi hijau terhadap kinerja lingkungan UMKM. Orisinalitas penelitian ini adalah pengembangan instrumen penelitian yang menggabungkan dari berbagai sumber peneliti terdahulu, standar GRI, dan Peraturan Pemerintah Indonesia sehingga dapat memberikan kontribusi literatur Akuntansi hijau dan kontribusi praktis kepada UMKM dan institusi terkait dalam menentukan strategi kinerja lingkungan. Implikasi penelitian ini mendukung tujuan Sustainability Development Goals (SDGs) Pemerintah Indonesia mengenai SDGs Goal nomor 12 Konsumsi dan produksi yang bertanggung jawab. Pemerintah perlu menetapkan kebijakan pengelolaan energi untuk memperbaiki permasalahan lingkungan hidup. Implikasi penelitian kedepannya dapat mengumpulkan data yang lebih besar dan dapat membandingkan UMKM antar negara berkembang. Oleh karena itu, UMKM perlu menetapkan akuntansi hijau yang strategis sehingga berdampak pada kinerja lingkungan.
The Role of Social Media and Social Influence on Firm Performance: Case Study of Financial Industry in Indonesia Abdillah, Pujangga
Business Management Research Vol 1, No 2 (2022): July 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/bismar.v1i2.8197

Abstract

The purpose of this research is to verify the impact of social media and social influence on firm performance in Indonesia’s financial industry. Samples were taken using the judgment sampling technique with a total sample of 126 observations. This research utilizes content analysis, fixed-effects, and random-effects models to verify the effect of engaging in social media and social influence on firm performance. The empirical study consists of panel data in the financial industry listed on the Indonesia Stock Exchange (IDX) for the period 2019 to 2021. All secondary data is analyzed by moderated regression analysis (MRA) with STATA program. The results explained that social media has an impact on firm performance as estimated by return on asset (ROA). That is, a higher social media made firm can improve firm performance. The study result also suggests that social influence estimates have the pressure to predict firm performance.  
Co-Authors Adi Suprayitno ARIF RAHMAN Cindy Getah Trisna June Citra Sarasmitha Ria Mennita Sihwahjoeni Sihwahjoeni Suprapti Suprapti Szabyna Regytha Aura Gunawan Szabyna Regytha Aura Gunawan Szabyna Regytha x Regytha Aura Gunawan