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All Journal Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Ekonomi, Akuntansi, dan Manajemen Multiparadigma (JEAMM) Jurnal Eksplorasi Akuntansi (JEA) Al-Buhuts (e-journal) Akuntansi'45 JRABA International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Khaira Ummah: Jurnal Pengabdian Kepada Masyarakat Journal of Artificial Intelligence and Digital Business
Gregorius Jeandry
Universitas Khairun
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Kajian Fenomenologis Teknologi Blockchain dalam Mencegah Fraud pada Pemerintah Kota Ternate Septy Indra Santoso; Gregorius Jeandry
Al-Buhuts Vol. 21 No. 2 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i2.6875

Abstract

This study aims to understand the phenomenon of fraud within the bureaucracy of the Ternate City Government and to explore the potential implementation of blockchain technology as a preventive solution. Using a qualitative phenomenological approach, data were obtained through in-depth interviews with officials from the Regional Development Planning, Research, and Development Agency (Bappelitbangda) and the Regional Financial and Asset Management Agency (BPKAD). The findings reveal that fraud is not only triggered by individual behavior but also by structural weaknesses in the centralized information system (SIPD), which frequently experiences technical disruptions and data inconsistencies between government agencies (OPD). The Ternate City Government has developed backup systems such as SIMDA, EREMPAH, and SITORANG to support transparency and development monitoring. However, accountability remains a critical challenge. Blockchain technology, with its decentralized, transparent, immutable, and smart contract features, is seen as a strategic solution to strengthen the principles of good governance. Integrating blockchain with local systems could foster governance that is more transparent, accountable, participatory, and fraud-free.
Pengaruh Pengungkapan Environmental, Social and Governance terhadap Volatilitas Harga Saham pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2020-2024 Titi Rikaini S. Walid; Gregorius Jeandry; Suriana AR Mahdi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.10716

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan Environmental, Social, and Governance (ESG) terhadap volatilitas harga saham pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Volatilitas harga saham merupakan indikator risiko investasi yang dipengaruhi oleh berbagai faktor, termasuk informasi non-keuangan seperti pengungkapan ESG. Penelitian ini dilandasi oleh teori sinyal dan teori legitimasi yang menjelaskan bahwa pengungkapan ESG dapat menjadi sarana perusahaan dalam mengurangi asimetri informasi serta meningkatkan kepercayaan investor. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan analisis regresi data panel. Sampel penelitian dipilih menggunakan teknik purposive sampling pada perusahaan pertambangan yang memenuhi kriteria penelitian selama periode pengamatan. Variabel independen terdiri atas pengungkapan Environmental, Social, dan Governance, sedangkan volatilitas harga saham digunakan sebagai variabel dependen. Penelitian ini juga menggunakan variabel kontrol berupa firm size, leverage, dan return on assets (ROA). Hasil penelitian menunjukkan bahwa pengungkapan Environmental tidak berpengaruh terhadap volatilitas harga saham. Pengungkapan Social juga tidak berpengaruh terhadap volatilitas harga saham. Sementara itu, pengungkapan Governance berpengaruh negatif terhadap volatilitas harga saham. Temuan ini mengindikasikan bahwa aspek tata kelola perusahaan yang baik mampu meningkatkan kepercayaan investor dan menurunkan tingkat ketidakpastian pasar sehingga volatilitas harga saham menjadi lebih rendah. Dengan demikian, tata kelola yang transparan dan akuntabel menjadi faktor penting dalam menjaga stabilitas harga saham perusahaan pertambangan.
ENVIRONMENTAL, SOCIAL, AND GOVERNANCE IN FINANCIAL STATEMENT ANALYSIS: BIBLIOMETRIC PERSPECTIVES Gregorius Jeandry; Zainuddin Zainuddin; Amin Dara; Iqbal M Aris Ali; Muhammad Ali Ahmad
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 2 (2026): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2026.v10.i2.7719

Abstract

This study aims to examine the development and integration of Environmental, Social, and Governance (ESG) into financial statement analysis using a hybrid approach that combines bibliometric analysis and a Systematic Literature Review (SLR). The study analyzes Scopus-indexed journal articles published between 2015 and 2025 to map publication trends, dominant themes, the intellectual structure, and the evolving direction of ESG research. The findings reveal that ESG research has grown significantly and become increasingly integrated into mainstream accounting and finance literature. The major research themes include ESG reporting, non-financial disclosure, IFRS, assurance, risk management, and corporate value creation. The SLR findings indicate that ESG is no longer regarded as supplementary information but has evolved into an analytical dimension that enhances the assessment of corporate performance, risk, reporting quality, and sustainability. ESG integration is driven by regulatory pressure, reporting standardization, governance quality, information credibility, and the growing demand from stakeholders for transparent information. This study contributes conceptually by emphasizing the importance of an integrated financial statement analysis framework that combines financial and non-financial information to support higher-quality decision-making.
Transformation of Financial Governance in Savings and Loan Cooperatives through the Implementation of the Financial Accounting Standard for Private Entities Irfan Zamzam; Kasim Sinen; Ismul Aksan; Gregorius Jeandry; Nurdin Nurdin
Jurnal Pengabdian kepada Masyarakat Khaira Ummah Vol. 4 No. 02 (2025): Khaira Ummah Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Islam Nahdlatul Ulama Jepara

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

Abstract

The enactment of the Financial Accounting Standards for Private Entities (SAK EP), effective from January 1, 2025, requires cooperatives to strengthen their institutional readiness in order to enhance transparent and accountable financial governance. In practice, however, many savings and loan cooperatives continue to face limited accounting literacy, reliance on manual reporting systems, and low adoption of accounting technology. This study aims to analyze the transformation of financial governance at the BOBATO Savings and Loan Cooperative (KSP BOBATO) in Tidore Islands City through the implementation of SAK EP, supported by capacity building for cooperative management and the adoption of simple spreadsheet-based accounting technology. Employing a qualitative descriptive approach with a case study design, data were collected through observation, in-depth interviews, and documentation of financial reports before and after implementation. The findings indicate that the implementation of SAK EP not only improves the technical quality of financial reporting but also encourages changes in financial management behavior, strengthens internal transparency, and reconstructs members’ trust in the cooperative. These results underscore that SAK EP functions as a transformational instrument of financial governance rather than merely a tool for regulatory compliance, particularly for locally based savings and loan cooperatives.
Co-Authors Amin Dara Asrudin Hormati Asrudin Hormati Darwis, Herman Fajar Sadik Djabir Fitria Abd Wahid Iqbal M Aris Ali Iqbal M Aris Ali Ismul Aksan Juliyanti Kotango Kalya Meidina Kasim Sinen Megawati Akas Muhammad Ali Ahmad Nurdin Nurdin Nurdin Rena Mustari Mokoginta Rizki Novianto Kasim Septy Indra Santoso Sheila Kusumaningrum Suriana AR Mahdi Suriana AR. Mahdi, Suriana AR. Titi Rikaini S. Walid Zainuddin Zainuddin Zamzam, Irfan Zanabel Nuriajan Tauda