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All Journal DINAMIKA DOTCOM Owner : Riset dan Jurnal Akuntansi Conference on Innovation and Application of Science and Technology (CIASTECH) Jurnal Manajemen Sains dan Organisasi (JMSO) ALEXANDRIA: Journal of Economics, Business, and Entrepreneurship Widyagama National Conference on Economics and Business (WNCEB) Innovation Business Management and Accounting Journal Journal of Public and Business Accounting Prosidia Widya Saintek Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) JAKBS Jurnal Ekonomi Kreatif Indonesia AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Penelitian dan Pengkajian Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi PESHUM
Khojanah Hasan, Khojanah
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Agriculture, Biological Sciences & Forestry 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 Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Transportation

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Pengaruh Profitabilitas dan Laverage Terhadap Nilai Perusahaan Studi Pada Sub Sektor Pertambangan Batu Bara Ndasa, Avelina Marisa; Nurhayati, Indah Dewi; Hasan, Khojanah
Journal of Public and Business Accounting Vol. 2 No. 1 (2021): January - June
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jopba.v2i1.268

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas (diproksikan dengan return on equity) dan laverage (diproksikan dengan debt to assets ratio) terhadap nilai perusahaan (diproksikan dengan price to book value). Populasi penelitian adalah perusahaan subsektor pertambangan batubara yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. periode sampel dalam penelitian ini adalah 22 perusahaan dengan menggunakan metode purposive sampling sehingga diperoleh total sampel sebanyak 7 perusahaan. Jenis data penelitian adalah data kuantitatif dan sumber data sekunder diambil dari www.idx.com dengan analisis data deskriptif, koefisien determinasi (r) dan uji 7 menggunakan spss 23. Hasil penelitian ini menunjukkan bahwa (1). Profitabilitas tidak berpengaruh terhadap nilai perusahaan (2) artinya laverage berpengaruh terhadap nilai perusahaan (3) profitabilitas dan laverage berpengaruh terhadap nilai perusahaan.
Analysis of the Effectiveness of Using Accounting Information Systems in Financial Management through the Technology Acceptance Model Approach (Case Study at BKAD UPK, Pringgarata District, Central Lombok Regency) Irawati, Sofya; Sodik, M; Puspitosarie, Endah; Hasan, Khojanah
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Vol. 6 No. 1 (2025): April
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/alexandria.v6i1.929

Abstract

This study analyzes the effectiveness of using an Accounting Information System in financial management at BKAD UPK Kecamatan Pringgarata Kabupaten Lombok Tengah using the Technology Acceptance Model (TAM) approach. A descriptive qualitative approach is applied to gain a deeper understanding of users' perceptions of the system. Data were collected through observation, questionnaires, interviews, and documentation. The analysis examines Perceived Usefulness, Perceived Ease of Use, Attitude Toward Using, and Behavioral Intention to Use in relation to the use of the Accounting Information System. The results indicate that although the system is easy to use, its usefulness remains low due to limitations in recording all transactions and presenting complete, accurate, and real-time integrated financial information. This affects users' overall attitude and intention toward the system, which tend to be negative, indicating that the current system is still ineffective for financial management. Therefore, this study emphasizes the need for a more modern, integrated, and real-time system to enhance financial management effectiveness at BKAD UPK Pringgarata District, Central Lombok Regency
Analisis Akuntabilitas Dan Transparansi Laporan Keuangan Sektor Sarana Dan Prasarana Kebutuhan Masyarakat Di Kelurahan Mojolangu Mesdila, Mey Elviany; Hasan, Khojanah; Anggarani, Dwi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 4: Mei 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i4.8038

Abstract

Penelitian ini bertujuan untuk menganalisis akuntabilitas dan transparansi laporan keuangan sektor sarana dan prasarana untuk kebutuhan masyarakat di Desa Mojolangu. Fokus utama penelitian adalah mengevaluasi sejauh mana laporan keuangan mencerminkan prinsip akuntabilitas dan transparansi, serta bagaimana hal tersebut mempengaruhi kepercayaan masyarakat terhadap pengelolaan keuangan di tingkat kecamatan. Metode penelitian yang digunakan adalah analisis deskriptif kualitatif, dengan teknik pengumpulan data melalui studi dokumen, wawancara dan observasi. Hasil penelitian menunjukkan bahwa terdapat beberapa kelemahan dalam akuntabilitas dan transparansi laporan keuangan, seperti kurangnya keterbukaan informasi dan dokumentasi yang kurang memadai. Temuan tersebut menunjukkan perlunya perbaikan dalam prosedur pelaporan keuangan dan peningkatan pengawasan untuk memastikan bahwa dana digunakan secara efektif dan sesuai dengan kebutuhan masyarakat. Diharapkan penelitian ini dapat memberikan rekomendasi praktis untuk meningkatkan akuntabilitas dan transparansi sektor sarana dan prasarana di Desa Mojolangu.
Analisis Sistem Informasi Akuntansi dengan Fitur Stok Telur Menggunakan Metode Fifo di UD Abah Muhdor Kab. Malang Abdillah, Muhammad Ibnu; Hasan, Khojanah; Zaenuddin, Zaenuddin
CENDEKIA : Jurnal Penelitian dan Pengkajian Ilmiah Vol. 2 No. 7 (2025): CENDEKIA : Jurnal Penelitian Dan Pengkajian Ilmiah, Juli 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/cendekia.v2i7.1530

Abstract

This study aims to find out how the Accounting Information System is at UD Abah Muhdor and to find out the Accounting Information System using the FIFO method in egg stock at UD Abah Muhdor. The main focus of this study is whether there is an application of the Accounting Information System at UD Abah Muhdor and how the Accounting Information System uses the FIFO method in egg stock at UD Abah Muhdor. The method used in this study is qualitative descriptive analysis with data collection techniques through documentation, interviews, and observations. The results of this study found a problem in the accounting system for eggs where the calculation of egg stock still uses a simple method so that damage to the eggs often occurs. This finding requires an effective method, namely using the FIFO method so that the calculation of egg stock runs effectively and avoids damage to the eggs. This research is expected to improve the accounting information system on this farm, especially in calculating its egg stock.
Pengaruh Aset Pajak Tangguhan dan Earning Power Terhadap Praktik Manajemen Laba Perusahaan BUMN Pada Sektor Perbankan di BEI Tahun 2020-2022 Lestari, Dewi Dwi Puji; Sodik, M.; Hasan, Khojanah
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 7 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i7.1447

Abstract

This study aims to examine the effect of deferred tax assets and earning power on earnings management practices in state-owned banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2022. Earnings management refers to actions taken by company management to influence financial statements for specific purposes. Deferred tax assets and earning power are suspected to be two factors that may influence a company's tendency to engage in such practices. This research uses a quantitative approach with a causal associative type of study. The population consists of all state-owned banking companies listed on the IDX, with a census method applied to four companies: PT. Bank Negara Indonesia Tbk. (BBNI), PT. Bank Rakyat Indonesia Tbk. (BBRI), PT. Bank Tabungan Negara Tbk. (BBTN), and PT. Bank Mandiri Tbk. (BMRI). The data analysis technique employed is multiple linear regression. The results show that partially, deferred tax assets do not have a significant effect on earnings management, while earning power has a significant effect. Simultaneously, deferred tax assets and earning power significantly affect earnings management practices. These findings are expected to contribute to the development of accounting science and serve as a reference for company management and stakeholders in making decisions based on financial reports.
Analisis Efisiensi Perbankan Berdasarkan Rasio Keuangan pada PT. Bank Rakyat Indonesia Jultantyo, Satryo; Hasan, Khojanah; Anggarani, Dwi
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 8 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i8.1602

Abstract

The purpose of this study is to determine the efficiency level of PT. Bank Rakyat Indonesia based on financial ratios. The researcher used a quantitative method with secondary data. In this study, all financial report data from PT. Bank Rakyat Indonesia for the period 2021 to 2023 will serve as the research unit of analysis. This means the researcher will use a census approach, where all elements of the population are the objects of study. This study uses data collection techniques through documentation. Data analysis techniques are the process of processing and interpreting collected data to obtain meaningful and relevant information for the research objectives. Banking efficiency analysis using the BOPO (Operating Costs to Operating Income) ratio involves several systematic steps to obtain a clear picture of a bank's operational performance. The results of the study indicate that the BOPO ratio of PT. Bank Rakyat Indonesia's performance from 2021 to 2023 showed a very positive and consistent trend. The BOPO ratio decreased significantly from 78.14% in 2021 to 69.16% in 2022, and continued to improve to 67.24% in 2023. This decline clearly indicates that PT. Bank Rakyat Indonesia has successfully improved its operational efficiency sustainably during this period. This efficiency performance also exceeds the national banking industry average, which tends to be higher, confirming BRI's position as one of the banks with excellent operational expense management in Indonesia.
Mengungkap Praktik Akuntabilitas Dalam Pelaksanaan Upacara Pembangunan Rumah Adat “Take Koke” Pada Masyarakat Desa Ratulodong Kabupaten Flores Timur Emanuel Antonius Wuri Koten; Hasan, Khojanah; Puspitosarie, Endah
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

Take Koke activity is an activity of building a Traditional House which is part of a community tradition that generally requires accountability for every activity, especially in terms of financial management. This paper aims to understand how accountability is in community activities in Ratulodong Village, East Flores Regency. This study uses a qualitative approach with descriptive analysis. The results of the study indicate that the Take Koke activity committee has implemented the principle of accountability well, starting from the planning, implementation, to accountability stages. In planning activities, the committee holds a meeting to discuss the details of the implementation and the budget required. While at the implementation stage, the management records all income and expenses that occur in the Take Koke activity.
Praktik Akuntansi Pada Upacara Adat Li Mati Li Heda Dengan Menggunakan Pendekatan Etnografi Dapamoni, Jetofandri Umbu Neka; Sopanah, Ana; Hasan, Khojanah
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2799

Abstract

This study is based on the traditional death ceremony Li Mati Li Heda in Anakalang, Central Sumba, which, beyond its cultural and spiritual significance, also involves resource management practices resembling accounting. The purpose of this research is to reveal the values of local wisdom, measurement standards, and recording practices embedded in the ceremony. A qualitative approach with an ethnographic method was applied, utilizing participatory observation, in-depth interviews, and documentation, while data validity was ensured through triangulation and member checks. The results indicate five core values of local wisdom, namely respect for ancestors, social solidarity, adherence to tradition, cultural identity, and spirituality; in addition, resource measurement was conducted using customary standards, and systematic records of revenues and expenditures were maintained by designated community members. In conclusion, the Li Mati Li Heda ceremony demonstrates that accounting practices can emerge from local traditions, functioning as a form of social accountability, ensuring transparency, and reinforcing cultural identity within the community. This study contributes to the literature on cultural accounting by showing how systematic recording and accountability practices are embedded in local traditions, beyond symbolic or social obligations found in similar ceremonies.
Evaluating Social and Functional Effectiveness of Community Agroparks: A Multidimensional Approach from Malang City Hasan, Khojanah; Rizky, Nina; Afrilia, Nur Khusmiyah
PANGRIPTA Vol. 8 No. 2 (2025): Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan
Publisher : Badan Perencanaan Pembangunan Kota Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58411/6x8ka371

Abstract

Community agroparks represent an innovative approach to urban green space management, combining ecological services, social interaction, aesthetic value, and local economic participation. This study adopts a multidimensional analytical approach to evaluate their effectiveness in Malang City, Indonesia. Using Multidimensional Scaling (MDS), agroparks were classified into four typologies based on facility provision, green coverage, and community activity levels. A Service Quality Gap Analysis was then applied to assess perceived performance across ecological, socio-cultural, aesthetic, and economic dimensions. Findings reveal that community-managed agroparks outperform government-managed ones in socio-cultural engagement, but still face gaps in aesthetic quality and income- generating potential. The study contributes to urban sustainability research by operationalizing a combined typology–gap framework to measure agropark performance and offering targeted recommendations to improve infrastructure design, participatory programming, and local economic integration. These insights support policy directions aimed at enhancing the multifunctionality of agroparks and advancing SDG 11 (Sustainable Cities and Communities).
Pengaruh Green bond dalam Mewujudkan Finance Innovation dan Penggerakan Net Zero Emission terhadap Profitabilitas Perusahaan melalui Penerapan Sustainable Accounting : Studi Empiris pada Perusahaan Non-Keuangan Sektor Industri yang Terdaftar di Bursa Efek Indonesia Periode 2019-2024 Nariswari, Pavita; Hasan, Khojanah; Zainudin, Zainudin
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 6: Oktober 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i6.12400

Abstract

Meningkatnya urgensi transisi menuju ekonomi berkelanjutan mendorong perusahaan untuk mengadopsi instrumen pembiayaan hijau, seperti green bond, guna mendukung target net zero emission serta mendorong inovasi keuangan. Penelitian ini bertujuan untuk menguji pengaruh green bond dalam mewujudkan inovasi keuangan dan penggerakan net zero emission terhadap profitabilitas perusahaan, dengan sustainable accounting sebagai variabel mediasi. Studi ini berfokus pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2024. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan causal explanatory, sementara teknik pengumpulan data dilakukan melalui dokumentasi laporan tahunan dan laporan keberlanjutan. Analisis data menggunakan regresi linier berganda dan uji mediasi. Hasil penelitian menunjukkan bahwa green bond berpengaruh signifikan terhadap profitabilitas, baik secara langsung maupun melalui inovasi keuangan dan komitmen net zero emission. Selain itu, sustainable accounting terbukti memediasi hubungan tersebut secara positif. Temuan ini menegaskan peran strategis green bond dalam memperkuat praktik keuangan berkelanjutan dan meningkatkan efisiensi kinerja perusahaan. Penelitian ini memberikan kontribusi pada literatur green finance di Indonesia serta merekomendasikan penguatan kerangka regulasi dan standarisasi laporan keberlanjutan. Penelitian selanjutnya disarankan untuk memperluas cakupan sektor dan menggunakan metode campuran untuk memperkaya analisis.
Co-Authors A.A. Ketut Agung Cahyawan W Abdillah, Muhammad Ibnu Adya Hermawati Afrilia, Nur Khusmiyah Aggarani, Dra. Dwi Agustina, Lani Ahmad Fairuzabadi Aminuddin, Sierra Tasya Ivania Ana Sopanah, Ana Anak Agung Istri Sri Wiadnyani Besin, Egidio Da Neves Brito Chrisdian, Guido Vandy Dapamoni, Jetofandri Umbu Neka De Carvalho, Bernardete Dwi Anggarani Efendi, Muhammad Rizki Eko Yudhi Rahmanto Emanuel Antonius Wuri Koten Endah Puspitosarie Faudiana, Lusi Freitas, Elsa Maria Gunarianto Gunarianto INDAH DEWI NURHAYATI Irawati, Sofya Irfan Fatoni Jultantyo, Satryo Leksono, Eko Teguh Lestari, Dewi Dwi Puji Maharani, Chumairoh Dian Maulidiyah, Triyanti Meilia, Risa Melinda, Nadia Vita Mesdila, Mey Elviany Nariswari, Pavita Ndasa, Avelina Marisa Ningrum, Safita Ratuanik, Preska Kemuel Feliks Rizky, Nina Sodik, M Sodik, M. Supriadi, Ana Sopanah Supriyadi, Ana Sopanah Syamsul Bahri Tyas, Febriani Tri Setyaning Widiapsari, Yurike Dewi Zaenuddin Zaenuddin, Zaenuddin Zainudin Zainudin