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All Journal Infestasi Neo-Bis Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi STIE Muhammadiyah Palopo CogITo Smart Journal Journal of Economic, Bussines and Accounting (COSTING) Pendas : Jurnah Ilmiah Pendidikan Dasar JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Review Pendidikan dan Pengajaran (JRPP) Account : Jurnal Akuntansi, Keuangan dan Perbankan JURNAL EKSBIS Jurnal GeoEkonomi Ilomata International Journal of Tax and Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Revenue : Jurnal Ilmiah Akuntansi REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomi dan Bisnis GROWTH (JEBG) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Accounting Research Unit (ARU JOURNAL) Jurnal Ekonomika Dan Bisnis Journal of Accounting and Finance Management (JAFM) Journal of Governance, Taxation, and Auditing Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomika Manajemen Dan Bisnis Eduvest - Journal of Universal Studies Melati: Jurnal Media Komunikasi Ilmu Ekonomi JIAR SENMEA Jurnal Akuntansi Hukum dan Edukasi Jipmas : Journal Inovasi Pengabdian Masyarakat
Mohamad Djasuli, Mohamad
Unknown Affiliation
Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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DAMPAK KEBIJAKAN GAJI DAN TUNJANGAN DPR-RI TERHADAP ANGGARAN PENDAPATAN DAN BELANJA NEGARA Putri, Savira Anggita; Warasati, Yuliani Lilinda; Arimbi, Violita Putri; Laily, Alifia Noer; Djasuli, Mohamad
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6644

Abstract

Kebijakan gaji dan tunjangan anggota Dewan Perwakilan Rakyat Republik Indonesia (DPR-RI) menjadi salah satu masalah umum yang sensitif dalam rangka kejujuran keuangan negara. Penelitian ini bertujuan untuk menganalisis kritis dampak sosial dan fiskal kebijakan gaji dan tunjangan DPR-RI terhadap Anggaran Pendapatan dan Belanja Negara (APBN). Pendekatan penelitian menggunakan metode kualitatif studi kepustakaan dan studi kritis, dengan mengumpulkan data dari jurnal ilmiah nasional dan internasional, laporan keuangan negara, serta pemberitaan resmi tahun 2023–2025. Hasil penelitian menunjukkan bahwa kebijakan remunerasi DPR-RI berpengaruh besar terhadap beban fiskal APBN, menyempit ruang fiskal belanja publik produktif, dan menurunkan legitimasi sosial lembaga legislatif di mata publik. Fenomena kenaikan tunjangan DPR tahun 2025 menjadi bukti nyata ketegangan antara kepentingan elite dan citra keadilan publik. Penelitian ini memberikan rekomendasi supaya pemerintah melakukan reformasi remunerasi legislatif berbasis kinerja dan transparansi fiskal, untuk memelihara keadilan sosial dan efisiensi anggaran negara.
PERAN SISTEM PENGENDALIAN INTERNAL DALAM MENCEGAH KECURANGAN DI PEMERINTAH DESA Djasuli, Mohamad; Cahyani, Desi Indra; Nahidoh, Nidaul Syofiyun; Ismiyanti, Ismiyanti; Irawati, Awwaliya Putri
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/2ra72e14

Abstract

Penelitian ini bertujuan untuk menganalisis peran Sistem Pengendalian Internal (SPI) dalam mencegah kecurangan pada pengelolaan Dana Desa dengan menggunakan pendekatan critical literature review terhadap berbagai penelitian terkini. Data diperoleh dari artikel nasional dan internasional tahun 2020–2025 yang memfokuskan kajian pada variabel SPI, moralitas individu, sensitivitas moral, kecerdasan spiritual, audit internal, serta sistem whistleblowing. Hasil sintesis menunjukkan bahwa SPI secara konsisten berpengaruh positif dan signifikan dalam menekan peluang terjadinya fraud, namun efektivitasnya sangat dipengaruhi oleh faktor non-teknis, terutama moralitas aparatur dan kecerdasan spiritual yang terbukti memperkuat hubungan antara SPI dan pencegahan fraud. Selain itu, mekanisme deteksi seperti audit internal dan sistem whistleblowing memberikan kontribusi substansial sebagai lapisan pengawasan tambahan. Temuan ini menegaskan bahwa upaya pencegahan kecurangan di pemerintah desa memerlukan model pertahanan berlapis yang mengintegrasikan kontrol struktural, integritas etis, dan mekanisme deteksi yang memadai.
From Sustainability to Profit: The Role of Green Accounting and ESG in the Banking Sector Djasuli, Mohamad; Nuris Lestari, Anita; Zahra Ayu, Fatimatus; Choirur Rizki, R.; Syamsuddin, Syamsuddin
Journal of Accounting and Finance Management Vol. 6 No. 5 (2025): Journal of Accounting and Finance Management (November - December 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i5.2586

Abstract

This study examines the effects of Green Accounting and Environmental, Social, and Governance (ESG) disclosure on financial performance and firm value in Indonesian banks from 2022 to 2024. Sustainability has gained attention due to regulatory requirements and stakeholder expectations, but its financial impact in banking is not well understood. Using a quantitative panel data approach, secondary data from annual reports, sustainability reports, financial statements, and market sources were analyzed. Classical assumption tests ensured model validity, and the Common Effect Model with robust clustered standard errors addressed heteroskedasticity and autocorrelation. Results reveal that Green Accounting has a positive but insignificant effect on Return on Assets, while ESG disclosure has a positive and significant effect on financial performance when examined jointly with Green Accounting. Neither Green Accounting nor ESG disclosure significantly affects market valuation measured by Tobin’s Q. The findings suggest that sustainability practices improve internal financial outcomes but have limited impact on investor perceptions. Banks are encouraged to enhance ESG measurement and disclosure quality, integrate ESG into KPIs and management incentives, and adopt standardized reporting with external assurance mechanisms.
KETERBATASAN APBD DAN DAMPAKNYA TERHADAP KESEJAHTERAAN ASN DAERAH: STUDI KASUS POLEMIK GAJI PPPK Djasuli, Mohamad; Stevani, Arsita Dwi Ayu; Wulandari, Dila Aprilia; Hayat, Zidan Rahman
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.45149

Abstract

The limitation of the Regional Revenue and Expenditure Budget (APBD) is one of the crucial issues in this study aims to analyze the impact of the limited Regional Revenue and Expenditure Budget (APBD) on the welfare of the State Civil Apparatus (ASN), especially in the polemic of the salaries of Government Employees with Work Agreements (PPPK). The method used is descriptive qualitative through literature study and public policy analysis based on fiscal decentralization theory. The results of the study show that the imbalance between the central government's ASN appointment policy and regional fiscal capacity causes budget pressure, which has an impact on salary payment delays, uncertainty of benefits, and a decrease in PPPK's work motivation. In addition, weak coordination between levels of government worsens the implementation of the merit system in ASN management. The conclusion of this study emphasizes that the limitations of the APBD have direct implications for the welfare of regional civil servants, so that more synchronous policies and strengthening regional fiscal capacity are needed to ensure the sustainability of the payment of civil servant rights.
Co-Authors Agnik, Erika Dwi Agustin, Dwi Apriliana Aidatul Fitriyah, RA Nurur Rohmah Aini Nurul Aini, Qurra Aitul Ainia, Choirotin Ainia Aisah Aisah Al Farizy, Farhan Alexander Anggono, Alexander Alfiah, Devi Nur Aliefah, Nur Azizatul Amala, Khairul Amaliah, Khoirotul Amanda Putri, Maya Amelia, Rikha Aminatuzzuria, Maritza Anam, Rohibul Anggraeni, Nikken Eva Ayu Anjani, Ainaya Anto Fani , Anam Apriliana Agustin, Dwi Arimbi, Violita Putri Asvianty, Mia Ade Atikah, Lailatul Aulia , Marta Cindy Ayu, Temo Sukma Ayuni, Lisa Beri, Fathul Bima, Muhammad Cahyani, Desi Indra Choirur Rizki, R. chorella, Manisha laisya Chusnul Khotimah Citra Lutfia Damayanti, Asira Dewi Kurnia Sari, Dewi Dwi Maharani, Andilla Dwi Syahputri, Rischi Erlita, Alfiani Nila FAJARIYAH, Saadila Fatias, Febrianti Putri Fatmawati, Nurul Fauzan, Ach Febrianto, Mochammad Vanny Febryani, Irma Ika Febyandhani , Aurellia Christa Fisari, Dinda Harum Fitri, Anis Lailatul Fitriyah Fitriyah Fuat, Faidal Gita Arasy Harwida Halimah, Siti Nur Halizah, Fifin Nur Harviana, Risa Mareta Haryono Haryono Hasanah, Musridatul Haya, Anindhita Fadia Hayat, Zidan Rahman Hendrawan, Fieri Herwanda, Riska Putri Ilfi Nur Diana Illabillah, Valiyan Rahmad Indah Setiawan, Rhisma Indrawati, Santi Iqrimah, Rafika Irawati, Awwaliya Putri Ismawati, Indah Ismiyanti, Ismiyanti Iwan Triyuwono Jasmiatussifilfila, Jasmiatussifilfila Juniardi, Nadia Adisti Bernika Karina Indah Permatasari Khairati, Khairati Kholifatin, Luluk Indah Kurniawan, Alvin Laily, Alifia Noer Laksono, Mukhammad Kharis Wildan Lastanti, Nadela Lastanti, Nadila Lilik Purwanti Machfudyah, Arida Dwi Maghfuriyah, Ayu Maulidia, Lailatul Maulidina, Anisatul Maulidiyah, Ana Mufarrihah, Mufarrihah Nahidoh, Nidaul Syofiyun Nanda, Feri Ningsih, Yuliati Ningtiyas, Nabilah Wahyu Nirawati, Yohana Ayu Nisa, Bella Khoirun Norapuspita, Norapuspita Nur Aini NUR FADILAH Nurchoiriyah, Amelia Puteri Nurchoiriyah, Amelia Putri Nuris Lestari, Anita Nurwulandari, Fitri Nur’Aini, Hesti Eka Tri Pangesti, Atisa parasmono, Anggita putri Permatasari, Nabila Anugrah Putri Prasetyono Prasetyono Pravitasari, Tanty Putri Previdayana, Kavita Sapna Putri Faradina, Mery Putri, Anggi Safrina Putri, Savira Anggita Putri, Tarasyifa Ardhyazeta Nathahiella Rafianamaghfurin, Rafianamaghfurin Rahayu, Menik Puji Rahman, Zaenur rahmawati, Sheila Raniwihati, Septia Rijal Fahmi Rijal, Syaifur Risqillah, M. Wafi Riyani Agustin, Syifa Rizkiatanta, Brillianggita Kindred Roekhudin, Roekhudin Rofidah, Lailia Rohmi, Nurul Rosidah, Ani Lailatul Rosydah, Faizatur Safitri, Amelia Safitri, Maulinda Salam, Dimas Arya Putra Salsabila, Dina Samania, Samania sari, Eliana novita Sari, Elin Nurlina Sari, Silvia Sari, Sintia Dwi Puspita Sarnisa, Wandha Dani Setiawati, Rhisma Indah Sholafudin, Fais Sofia, Emeliatus Stevani, Arsita Dwi Ayu Sukamto, Ika Sumiyarsi Syamsuddin Syamsuddin Tsaniyeh, Amilatus Warasati, Yuliani Lilinda Wardani, Widi Wulandari, Dila Aprilia Yanita, Chlaudya Agus Yulandari, Miftahul Zahra Ayu, Fatimatus Zakaria, Yahya Wahyu Zacky Zuroida, Alfi