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All Journal Dinamik EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Akuntansi dan Keuangan Akuntansi: Jurnal Riset Ilmu Akuntansi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Moneter : Jurnal Ekonomi dan Keuangan JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Syarbini Ikhsan
Universitas Tanjungpura
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Social Sciences Other

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Analisis Penerapan SAK EMKM Studi Kasus Pada UMKM Konveksi Bos Kaos Mia Allina; Syarbini Ikhsan; Muhammad Fahmi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.19193

Abstract

This study aims to analyze the level of implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at the Bos Kaos garment SME located in Kuburaya Regency, West Kalimantan. The study employs a qualitative approach using the case study method through in-depth interviews, direct observation, and document analysis. The results of this study indicate that Bos Kaos has not yet fully implemented SAK EMKM due to a lack of understanding of these standards. Although the business has separated business and personal finances and prepares periodic income statements, it has not yet prepared financial position statements and notes to the financial statements, which are mandatory components of SAK EMKM. The main constraints are technical and cognitive in nature, including a lack of knowledge regarding SAK EMKM, the use of manual recording systems that risk being incomplete, and the absence of external guidance. This study recommends the need for SAK EMKM-based accounting training for business owners, the development of a more structured digital recording system, and increased support from relevant agencies such as the Cooperative and SME Agency.
Analisis Pengendalian Internal dan Sistem Informasi Akuntansi pada Poesis Coffee di Pontianak Dika Theresia; Syarbini Ikhsan; Juanda Astarani
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 4 (2026): Oktober 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i4.9259

Abstract

This study aims to analyze how internal control and accounting information systems can operate effectively amid the phenomenon of job multitasking and direct owner involvement in micro-businesses. The object of this research is Poesis Coffee, a micro-scale coffee shop in Pontianak. The method used is a qualitative approach with a case study design, employing data collection techniques such as semi-structured interviews and direct field observations. Data were critically analyzed using pattern matching based on the five components of the COSO internal control framework, Stewardship Theory, and Agency Theory. The research findings reveal that despite an unintegrated hybrid system architecture and the absence of formal segregation of duties, operational risks are cushioned. This phenomenon is driven by adaptive compensating controls through the functional delegation of the owner and a strong culture of employee moral accountability, reflecting stewardship behavior alongside structural vulnerabilities such as single-user system restrictions. In conclusion, the case of Poesis Coffee demonstrates that the synchronization between an adaptive, simple information system and trust-based informal control mechanisms offers a localized framework to reinforce transaction validation under severe resource constraints
The Effect of Green Accounting and ESG on the Value of Mining Companies Listed on the Indonesia Stock Exchange for the 2021 to 2025 Period Fransiska Leyara Amanda; Anggun Permata Husda; Syarbini Ikhsan
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 4 (2026): October
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i4.12166

Abstract

This study examines the effect of Green Accounting and Environmental, Social, and Governance (ESG) disclosure on the value of mining companies listed on the Indonesia Stock Exchange (IDX) during 2021–2025. Using an associative quantitative approach, the study analyzes secondary data obtained from annual and sustainability reports of 25 mining companies selected through purposive sampling. Data were analyzed using IBM SPSS 26. Green Accounting was measured using the PROPER index, ESG using the ESG Disclosure Score, and firm value using Tobin's Q. The results indicate that Green Accounting and ESG disclosure have no significant effect on firm value, either partially or simultaneously, with significance values of 0.071, 0.234, and 0.094, all exceeding the 0.05 threshold. The model has limited explanatory power, as reflected by an Adjusted R Square of 2.5%, suggesting that firm value is largely influenced by other factors beyond the variables examined. These findings imply that investors in the Indonesian mining sector continue to prioritize fundamental financial performance and market conditions over sustainability-related information. The negative regression coefficients further suggest that environmental initiatives are still perceived as short-term costs rather than long-term value drivers, highlighting the need for stronger integration of sustainability practices into corporate strategy and reporting.
Co-Authors Agnesia Ariesta Apriliana Anggun Permata Husda Ayu Puspitasari Diandra Jasmine Syifa Maharani Dika Theresia Elok Heniwati Falih Syhafwan Almy Fransiska Leyara Amanda Ilma Alzaida Ira Grania Mustika Juanda Astarani Mia Allina Muhammad Fahmi Muhammad Irgi Sepri Saswandi Rusliyawati, Rusliyawati Sari Rusmita Syahrul Syahrul Syandiatama Sajidan Ananta Umiaty Hamzani Wukuf Dilvan Rafa Yasmin Defi Izaty Young Pao