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All Journal JURNAL ECONOMINA Jurnal Indonesia Sosial Teknologi
Jadongan Sijabat
Universitas HKBP Nommensen Medan, Indonesia
Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Design of Church Financial Statements Based on Interpretation of Financial Accounting Standards (Isak) 35 Mei Hotma Mariati Munte; Jadongan Sijabat; Solomon Slow Panggabean
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 2 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i2.916

Abstract

The church is an entity that aims not to make a profit, so financial accountability is an important aspect of the church. Good financial accountability can only be realized if the financial reports’ church accepts financial accounting standards. The financial accounting standard governing the financial reporting financial reporting of nonprofit-reinterpretation of Financial Accounting Standards (ISAK) 35. By applying ISAK 35 in presenting church financial reports, it is hoped that parties interested in the church can assess the performance of church management and increase the congregation’s trust in the church administrator. The research location is at the HKBP Bandar Klippa Resort Epiphanias Tembung District X Medan Aceh. Data was collected through interviews and documentation. The validity of the data was tested by the triangulation method. This study aims to present church financial reports based on ISAK 35. In 2022, HKBP Bandar Klippa will have a Rp deficit (39.736.895). Also, in 2022, there were some additional fixed assets. There are two units of fans, 1 unit of keyboard, and 1 unit of audio mics, and the Sunday school building will be inaugurated in November 2023. The change in net assets was influenced by a deficit in 2022, which becomes Rp 1.021.626.010. HKBP Bandar Klippah's cash flow activities consist of operations and investments.
The Influence of Corporate Social Responsibility on Values Companies in the Coal Subsector Companies Listed on the Indonesia Stock Exchange for the 2020-2024 Period Adelia Emmanuella Hutahaean; Jadongan Sijabat; E. Manatap Berliana Lumban Gaol
JURNAL ECONOMINA Vol. 5 No. 7 (2026): JURNAL ECONOMINA, Juli 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i7.3109

Abstract

This study aims to analyze the effect of Corporate Social Responsibility on firm value in coal mining sub-sector companies listed on the Indonesia Stock Exchange during the period 2020-2024. The study is based on stakeholder theory, which emphasize that companies are responsible not only to stakeholders but also to all stakeholders. The research employs a quantitative method using secondary data obtained from financial statements, annual reports, and sustainability reports. The sampling technique used is purposive sampling, resulting in 13 companies with a total of 65 observations. Data were analyzed using simple linear regression with the assistance of SPSS version 26. The results indicate that Corporate Social Responsibility has a positive and significant effect on firm value with a significance value of 0.024. the Adjusted R Square value of 0.063 indicates that Corporate Social Responsibility explains 6,3 % of the variation is explained by other factors outside the research model. Therefore, the higher the level of Corporate Social Responsibility disclosure, the higher the firm value.
Co-Authors Adelia Emmanuella Hutahaean E. Manatap Berliana Lumban Gaol Mei Hotma Mariati Munte Solomon Slow Panggabean