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All Journal Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak International Journal of Accounting and Management Research (IJAMR) Jurnal Akuntansi Bisnis dan Humaniora
Sukma Uli Nuha
Universitas Muhammadiyah Gresik
Economics, Econometrics & Finance

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Application Green Accounting in Islamic Perspective and its Impact on Company's Financial Performance Sukma Uli Nuha; Retno Cahyaningati; Ria Meilan
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 7 No. 2 (2023): July 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v7i2.1070

Abstract

The purpose of this study seeks to describe the applicationgreen accounting. The research method used is a qualitative method with a case study approach. The researchers traced the applicationgreen accounting in companies engaged in animal husbandry in Lamongan Regency. The results of the study show that by disclosing environmental costs, the company will later demonstrate the business ethics it carries out. Not only that, the company will also show how responsible they are in managing existing resources.Green accounting disclosed have a positive impact on the financial performance of a company. The theoretical contribution to this research is to contribute to strengthening the theorycost. The practical contribution of this research can be used as a basis for applying and reporting financial conceptsgreen accounting at the company. This study has described a picture of implementationgreen accounting which is combined with sharia concepts so as to be able to assist company leaders in assessing the company's financial performance.
The Influence of Accountability and Transparency on Budget Performance With The Concept of Value For Money in The Lumajang District Government Sukma Uli Nuha
International Journal of Accounting and Management Research Vol. 3 No. 2 (2022): September
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v3i2.1153

Abstract

The purpose of this study was to determine the effect of accountability and transparency on budget performance with the concept of value for money at the Lumajang District Government. The type of research used is causal associative research, namely analysis that aims to understand the causal relationship, data collection by interviewing and distributing questionnaires to respondents. Purposive sampling technique and this research data is processed using SPSS (Statistica Product and Service Solution) software with data analysis testing, classical assumption test and hypothesis testing. The conclusion of this study is that partially accountability and transparency have a positive and significant effect on budget performance with the concept of value for money. In hypothesis testing there is a positive and significant effect, and simultaneously between accountability and transparency together have an effect on budget performance with the concept of value for money. Based on the research results, the advice given to the Lumajang Regency government is to be able to create accountability and maintain accountability and transparency on budget performance.
Analisis Pemanfaatan Teknologi Keuangan dan Literasi Keuangan Dalam Pengelolaan Keuangan UMKM Yoche Yuanfa Nesitaf Sari; Sukma Uli Nuha
Jurnal Akuntansi Bisnis dan Humaniora Vol. 13 No. 2 (2026): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v13i2.10192

Abstract

Penelitian ini bertujuan untuk menganalisis pemanfaatanteknologi keuangan dan literasi keuangan dalam pengelolaankeuangan Usaha Mikro, Kecil, dan Menengah (UMKM). Pengelolaan keuangan yang baik menjadi salah satu faktorpenting dalam mendukung keberlangsungan dan perkembanganUMKM, terutama di tengah pesatnya perkembangan teknologidigital. Penelitian ini menggunakan pendekatan kualitatif denganmetode deskriptif. Informan penelitian dipilih menggunakanteknik purposive sampling, yaitu pelaku UMKM yang memanfaatkan teknologi keuangan dalam kegiatan usahanya. Data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi, kemudian dianalisis menggunakan analisis tematik. Hasil penelitian menunjukkan bahwa pemanfaatan teknologikeuangan, seperti QRIS, mobile banking, dan dompet digital, memberikan kemudahan dalam proses transaksi, meningkatkanefisiensi operasional, serta membantu pelaku UMKM dalammemantau aktivitas keuangan usaha. Selain itu, literasi keuanganberperan penting dalam meningkatkan kemampuan pelaku usahadalam melakukan pencatatan keuangan, mengelola arus kas, menyusun perencanaan keuangan, dan mengambil keputusanusaha. Penelitian ini juga menemukan bahwa pemanfaatanteknologi keuangan akan lebih optimal apabila didukung oleh tingkat literasi keuangan yang baik. Namun demikian, masihterdapat beberapa kendala, seperti keterbatasan pemahamanterhadap fitur teknologi keuangan, kurangnya kemampuan dalammenyusun laporan keuangan, serta minimnya pelatihan dan pendampingan. Oleh karena itu, peningkatan literasi keuangandan pemanfaatan teknologi keuangan perlu terus didorong untukmendukung pengelolaan keuangan yang lebih efektif dan meningkatkan keberlanjutan UMKM di era digital.
Co-Authors Cahyaningati, Retno Ria Meilan Yoche Yuanfa Nesitaf Sari