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All Journal Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat Jurnal Mantik Jurnal Ilmiah Manajemen Kesatuan Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Madani: Multidisciplinary Scientific Journal Asian Multidisciplinary Research Journal of Economy and Learning Economic and Business Horizon Harmoni Economics: International Journal of Economics and Accounting Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Ibnu Austrindanney Sina Azhar
Universitas Sumatera Utara, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Physics Public Health Social Sciences Other

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Green Accounting, CSR Disclosure, and Profitability on Firm Value: The Moderating Effect of Firm Size in Palm Oil Companies Henri William Dani; Keulana Erwin; Ibnu Austrindanney Sina Azhar
Economic and Business Horizon Vol. 5 No. 4 (2026): July
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.4.2026.1424

Abstract

Growing environmental concerns and stakeholder expectations have encouraged companies to integrate sustainability practices into value creation. This study examines the effect of green accounting, Corporate Social Responsibility (CSR), and profitability on firm value, and investigates the moderating role of firm size in palm oil companies listed on the Indonesia Stock Exchange during 2018–2024. Using a quantitative approach, secondary data were collected from annual reports and financial statements of 15 palm oil companies, resulting in 105 panel observations. Panel data regression and Moderated Regression Analysis (MRA) were employed using EViews. The findings show that green accounting has no significant effect on firm value, whereas CSR disclosure and profitability have significant positive effects. Firm size has no direct effect on firm value but negatively moderates the relationship between green accounting and firm value and positively moderates the relationship between CSR disclosure and firm value. However, it does not moderate the relationship between profitability and firm value. The independent variables significantly affect firm value, highlighting the importance of CSR, sustainability transparency, and financial performance in enhancing long-term market value.
THE EFFECT OF LOCAL ORIGINAL REVENUE (PAD) AND TRANSFER FUNDS ON REGIONAL EXPENDITURE: A FLYPAPER EFFECT ANALYSIS OF REGENCY/CITY IN NORTH SUMATERA PROVINCE Juliana Siahaan; Abdillah Arif Nasution; Ibnu Austrindanney Sina Azhar
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 1 (2026): July
Publisher : PT. Radja Intercontinental Publishing

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Abstract

Fiscal decentralization grants regional governments greater authority to manage their own revenues and expenditures, yet many local governments in Indonesia remain heavily dependent on central government transfers rather than own-source revenue (PAD). This dependency raises the possibility of a flypaper effect, a condition in which regional expenditure responds more strongly to transfer funds than to PAD. This study examines the influence of PAD and transfer funds on capital expenditure and routine expenditure, and tests for the presence of a flypaper effect, among regency and municipal governments in North Sumatra Province. Using an explanatory quantitative approach, the study analyzes panel data from 33 regencies and cities over the 2019–2024 period (198 observations), drawn from official BPS and DJPK publications, with gross regional domestic product and population included as control variables. Panel regression results show that both PAD and transfer funds have a positive and significant effect on capital expenditure and on routine expenditure. In both expenditure models, however, the coefficient of transfer funds exceeds that of PAD, indicating that regional expenditure is more responsive to central transfers than to locally generated revenue. The findings confirm the presence of a flypaper effect among North Sumatra's regency and city governments and underscore the need to strengthen local revenue mobilization to support genuine fiscal independence.
COMPARATIVE ANALYSIS OF DRUG COSTS BASED ON THE ACTIVITY-BASED COSTING METHOD AND DRUG PRICE RATES, INCLUDING THE EVALUATION OF COST DIFFERENCES AND MANAGERIAL IMPLICATIONS IN THE PHARMACY UNIT OF MARTHA FRISKA MULTATULI HOSPITAL Ramadhan Diansyah Putra; Erlina; Ibnu Austrindanney Sina Azhar
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 2 (2026): October (ON-PROGRESS)
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This study aims to analyze the difference between drug Unit Cost calculated using Activity-Based Costing (ABC) and Traditional Unit Cost, and to evaluate its implications for actual margin and tariff policy in the Pharmacy Unit of Martha Friska Multatuli Hospital. A quantitative approach with a descriptive-comparative design was applied. The data were secondary data for the year 2025, comprising drug purchasing records, sales records, selling prices, transaction volume, receipt frequency, and the indirect costs of the pharmacy unit. The sample consisted of 100 drug items with the highest sales volume and complete data, selected through purposive sampling. The results show that the mean ABC Unit Cost was IDR 1,427.62, while the mean Traditional Unit Cost was IDR 1,249.08. The Jarque-Bera normality test indicated that the cost-difference data were not normally distributed, so the Wilcoxon Signed-Rank Test was used and revealed a significant difference between ABC Unit Cost and Traditional Unit Cost (p < 0.001), with a large effect size (r = 0.868). All sampled drugs were undercosted under the traditional system. Tariff evaluation using a 20% target margin showed that 79 drugs exhibited a positive tariff deviation and 21 drugs exhibited a negative tariff deviation relative to the ABC-based proposed tariff. These findings indicate that ABC strengthens pharmacy cost information, supports the evaluation of actual margins, and provides a basis for prioritizing drug-tariff review. The managerial implications include strengthening the hospital's Unit Cost Team, improving the recording of pharmacy activities, integrating pharmacy data systems, and conducting periodic tariff evaluation based on activity costs and actual margins.
Co-Authors Adduha Annaba Alfanita Gratia Telaumbanua Azhar Maksum Chairul Anwar Diah Bayu Ramadhani Lubis Dio Agung Herubawa Enzlika Mirandha Erlina Erlina Erlina Fahmi Natigor Nasution Henri William Dani Ikhwan Nurhadi Ikhwan Nurhadi Iskandar Muda Juliana Siahaan Keulana Erwin M. Karya Satya Azhar Moza Safira Mutia Ismai Nasution, Abdillah Arif Nasution, Abdillah Arif Ramadhan Diansyah Putra Rizqy Aiddha Yuniawati Siregar, Narumondang Bulan Taufik Akbar Parluhutan Windi Astuti Yuni Lestari Br Sitepu