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All Journal TIJAB (The International Journal of Applied Business) Jurnal Bisnis dan Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi SULUH: Jurnal Abdimas Global Financial Accounting Journal Jurnal Akuntansi MEDIA BISNIS TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS E-Jurnal Akuntansi TSM JAATB Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Equity Jurnal Akuntansi Kontemporer
ALEXANDER, NICO
STIE Trisakti
Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Social Sciences Other

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Pelatihan Penggunaan Software Accurate untuk Meningkatkan Kompetensi Pencatatan Transaksi Keuangan pada Yayasan Prima Ardian Tana Fanny Anggraeni; Nico Alexander; Silvy Christina; Ariesta T.K.P.S Putri; Aan Marlinah
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 5 No. 1 (2026): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/g7qw7z83

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kompetensi pengelola keuangan Yayasan Prima Ardian Tana dalam menggunakan software Accurate sebagai persiapan migrasi sistem informasi akuntansi. Kegiatan dilaksanakan pada 6 Februari 2026 di kantor Yayasan Prima Ardian Tana, Tangerang Selatan, dengan melibatkan 10 peserta yang terdiri atas Ketua Yayasan, kepala bagian, tim teknologi informasi, dan tim keuangan. Metode pelaksanaan meliputi identifikasi kebutuhan mitra, penyampaian materi, demonstrasi, praktik langsung (hands-on training), serta evaluasi melalui observasi dan diskusi selama kegiatan berlangsung. Hasil pelatihan menunjukkan bahwa peserta mampu memahami konsep dasar penggunaan Accurate, mengoperasikan fitur-fitur utama, melakukan pencatatan transaksi keuangan, serta menghasilkan laporan keuangan secara terintegrasi. Selain itu, peserta memberikan tanggapan positif terhadap materi dan metode pelatihan serta menyatakan kesiapan untuk mengimplementasikan Accurate sebagai sistem informasi akuntansi yang baru. Kegiatan ini diharapkan dapat mendukung pengelolaan transaksi keuangan yayasan yang lebih efektif, efisien, akurat, dan akuntabel.
Green Intellectual Capital and Firm Value: Evidence from Green Human, Structural and Relational Capital in Indonesian Manufacturing Companies Nico Alexander; Ariesta Tika K.P.S. Putri; Ade Hanifa Putri
EQUITY Vol 29 No 1 (2026): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v29i1.14088

Abstract

Sustainability has become a key objective for companies, encouraging environmentally friendly innovations through the development of green intellectual capital. In accordance with the resource-based view and stakeholder theories, effective management of green intellectual capital can enhance firm value by utilizing resources for stakeholders’ benefit. This research aims to provide empirical evidence on the effect of green intellectual capital on firm value. As its novelty, this study examines each component of green intellectual capital individually to identify which component contributes to firm value. The sample comprised 162 manufacturing companies listed on the Indonesia Stock Exchange during 2022–2024 by using purposive sampling. The results indicate that green intellectual capital increases firm value, with green relational capital being the primary contributor. This is because companies engage stakeholders to ensure sustainability, leading to a positive perception of the company and consequently driving an increase in corporate value. These findings provide a theoretical basis for companies to develop sustainability-supporting resources, particularly by maintaining relationships and collaborating with stakeholders to achieve their sustainability objectives.
PENGARUH PENGUNGKAPAN ESG DAN RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN Rocia Haki Maria Gultom; Nico Alexander
E-Jurnal Akuntansi TSM Vol. 5 No. 4 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i4.2979

Abstract

This study aims to provide empirical evidence regarding the influence of ESG Disclosure Score, profitability, leverage, size, liquidity, and activity ratio as independent variables on firm value as the dependent variable. The population of this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2023. The sampling method used in this research is purposive sampling, resulting in 107 companies with a total of 321 data points that meet the predetermined sample criteria. The data analysis and hypothesis testing method employed in this study is multiple regression analysis. The results show that the activity ratio has an impact on firm value, as inventory turnover indicates high company revenue, thereby increasing firm value. Size also influence firm value, showing that large companies experience a decline in efficiency in overseeing operational activities carried out by management. On the other hand, ESG Disclosure Score, profitability, leverage, and liquidity do not affect firm value.
GREEN WASHING: KECURANGAN NON-LAPORAN KEUANGAN DAN MOTIVASI KECURANGAN Nico Alexander; Silvy Christina; Fanny Anggreani
E-Jurnal Akuntansi TSM Vol. 6 No. 1 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i1.3089

Abstract

The environment is currently one of the most important things to protect. The government has implemented regulations for environmental preservation, especially for companies. Companies' activities in protecting the environment can be seen in their published sustainability reports. However, these reports sometimes do not reflect what the companies actually do. Most companies only provide a narrative of their activities without accompanying concrete actions. This has given rise to a new form of fraud called greenwashing. This study was conducted to obtain empirical evidence of the influence of motivation to commit fraud in the perspective of the fraud triangle, namely pressure, opportunity, and rationalization. A total of 132 non-financial companies listed on the Indonesia Stock Exchange from 2020 to 2024 were used as research samples. Sample selection was carried out using purposive sampling. Hypothesis testing was conducted using multiple regression through the Stata application. The test results showed that pressure, measured using financial stability, and rationalization had an influence on greenwashing. This indicates that poor financial conditions of a company can increase the likelihood of greenwashing. In addition, the amount of costs incurred for environmental preservation can encourage greenwashing. The results of this study are expected to provide information for investors and regulators regarding the existence of fraud that is exploited in addition to fraud through financial reports, so that more supervision can be carried out through regulations.
SUSTAINABILITY DISCLOSURE AND RISK MANAGEMENT: AN INVESTOR PERSPECTIVE Devina Fitri Azzara; Nico Alexander
Jurnal Akuntansi Kontemporer Vol. 18 No. 3 (2026): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

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

Abstract

Research Purposes. This study was conducted to analyze the influence of sustainability disclosure and corporate risk management on firm value. Research Methods. The research sample consists of manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period, selected using purposive sampling. A total of 208 companies were selected as the sample, and the data analysis technique used in this study is multiple regression. Research Results and Findings. The results show that corporate sustainability reporting has a negative effect on firm value. These sustainability reports do not increase firm value in investors' eyes. This is because sustainability-related costs are still viewed as expenses that reduce profits. Meanwhile, corporate risk management positively affects firm value. Disclosure regarding risk management can increase corporate value by demonstrating the company’s analysis and preparedness to mitigate risks that could disrupt its business. This study has implications for companies preparing sustainability reports from a risk perspective, and regulators need to educate capital markets so that investors better understand the importance of sustainability for the future.
Co-Authors AAN MARLINAH AGUSTIN PALUPI Ariesta T.K.P.S Putri Ariesta Tika Kinanti Pangestu Sulistyo Putri Debora Debora Setopo Devina Fitri Azzara Faisal, Yusuf Fanny Anggraeni Fanny Anggreani Fanny Anggreani6 FIRNANTI, FRISKA Hilary Flora Agustina Tulli Lasar Indi Yuli Yati Jenny Vivianti Lasar, Hilary Flora Agustina T. Lie, Jesica Muhammad Dimas Indrawan NICKEN DESTRIANA Novia Wijaya Putri, Ade Hanifa Ramses Pakpahan Reska Prahasini Sekarwesma Retnaningrum, Pembayun Kinanti Rocia Haki Maria Gultom RUDYANTO, ASTRID SATYA BUDI PRIANUTAMA SILVY CHRISTINA Valencia Valencia Windy Aulia Anggranee YESSICA DELVIA