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Mengungkap Peran Praktik Keberlanjutan terhadap Nilai Perusahaan: Analisis pada Perusahaan Sektor Energi Nadya Nur Ramadhani; Wahyu Helmy Dimayanti Sukiswo
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.571

Meningkatnya perhatian terhadap isu keberlanjutan mendorong perusahaan, khususnya pada sektor energi, untuk memperkuat pengelolaan aspek lingkungan guna menciptakan nilai perusahaan yang berkelanjutan. Penelitian ini bertujuan menganalisis pengaruh Carbon Emission Disclosure, Green Innovation, dan Environmental Performance terhadap nilai perusahaan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan, laporan keberlanjutan, dan laporan PROPER. Sampel penelitian terdiri atas 16 perusahaan yang dipilih menggunakan teknik purposive sampling sehingga diperoleh 64 observasi. Analisis data dilakukan menggunakan regresi data panel dengan pendekatan Random Effect Model (REM). Hasil penelitian menunjukkan bahwa Carbon Emission Disclosure tidak berpengaruh signifikan terhadap nilai perusahaan. Sebaliknya, Green Innovation berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan Environmental Performance berpengaruh negatif dan signifikan terhadap nilai perusahaan. Penelitian ini menunjukkan bahwa inovasi hijau mampu meningkatkan nilai perusahaan, sementara peningkatan kinerja lingkungan belum sepenuhnya memperoleh respons positif dari pasar.

Analisa Literatur Sistem Informasi Akuntansi Persediaan Penerapan PSAK 14 Angela Valentina Abraham; Wahyu Helmy Dimayanti Sukiswo
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.v5i2.11101

Penelitian ini bertujuan menganalisis kesesuaian sistem informasi akuntansi persediaan dengan ketentuan PSAK 14 serta membandingkannya dengan praktik pencatatan persediaan pada Perusahaan Tirta Sarana Mulia Technology. Penelitian menggunakan pendekatan deskriptif kualitatif melalui kajian literatur dan studi kasus lapangan. Data sekunder diperoleh dari standar akuntansi, buku, dan artikel ilmiah, sedangkan data primer diperoleh melalui observasi, dokumentasi, dan pengamatan terhadap proses penerimaan, penyimpanan, pengeluaran, serta pencatatan barang selama kegiatan magang. Analisis dilakukan secara komparatif pada lima aspek utama, yaitu metode pencatatan, penilaian persediaan, pengakuan transaksi, integrasi sistem, dan pengendalian stok. Hasil penelitian menunjukkan bahwa pencatatan masih dilakukan secara manual menggunakan Microsoft Excel, belum dilaksanakan secara rutin, dan belum didukung sistem yang terintegrasi antara bagian pembelian, gudang, dan keuangan. Perusahaan juga belum menerapkan metode penilaian FIFO atau rata-rata tertimbang secara konsisten, sementara sejumlah transaksi belum dilengkapi dokumen formal yang memadai. Selain itu, pemeriksaan fisik persediaan belum dilakukan secara terjadwal sehingga meningkatkan risiko selisih stok, kesalahan pengukuran, keterlambatan informasi, dan ketidakandalan laporan keuangan. Penelitian menyimpulkan bahwa diperlukan digitalisasi sistem persediaan, penyusunan prosedur operasional standar, penerapan metode penilaian yang konsisten, dokumentasi transaksi yang lengkap, pembagian tanggung jawab yang jelas, serta pelaksanaan stock opname berkala. Perbaikan tersebut diharapkan meningkatkan akurasi informasi, efektivitas pengendalian internal, dan kesesuaian pengelolaan persediaan dengan PSAK 14.

Evaluasi Kesesuaian Prosedur Konfirmasi Eksternal dalam Audit Utang Usaha terhadap Standart Audit (SA) 505 oleh KAP XYZ Vina Dwi Kurniati; Wahyu Helmy Dimayanti Sukiswo
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 4 (2026): Oktober: JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i4.2613

Reliable audit evidence is essential for accounts payable audits to reduce the likelihood of significant misstatements; the external confirmation method based on SA 505 is one such method. The purpose of this study is to assess whether the external confirmation method is appropriate for accounts payable audits at XYZ Public Accounting Firm based on SA 505. By using interview, observation, and Audit Working Paper (KKP) documentation methods, this study employed a descriptive qualitative methodology. The findings indicate that XYZ Public Accounting Firm implements external confirmations in accordance with SA 505. This includes controlling the confirmation process, selecting samples based on materiality and risk, and implementing alternative procedures, such as making follow-up payments for unanswered confirmations. The procedures adopted have generated sufficient audit evidence to support the reasonableness of the accounts payable balance. Additionally, the auditor assesses comments from outside parties by contrasting them with the accounting records of the business. If there are differences between the confirmation results and the company's records, the auditor looks more closely at the supporting paperwork to find the reason. Since the data is obtained directly from independent parties outside the organization, the use of external confirmation techniques also helps the auditor get pertinent and trustworthy evidence. Therefore, using external confirmation in compliance with SA 505 helps the auditor gather adequate and relevant audit evidence to use as a foundation for evaluating the fairness of the accounts payable balance in the financial statements.

Evaluasi Kesesuaian Prosedur Konfirmasi Eksternal dalam Audit Utang Usaha terhadap Standart Audit (SA) 505 oleh KAP XYZ Vina Dwi Kurniati; Wahyu Helmy Dimayanti Sukiswo
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 4 (2026): Oktober: JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i4.2613

Reliable audit evidence is essential for accounts payable audits to reduce the likelihood of significant misstatements; the external confirmation method based on SA 505 is one such method. The purpose of this study is to assess whether the external confirmation method is appropriate for accounts payable audits at XYZ Public Accounting Firm based on SA 505. By using interview, observation, and Audit Working Paper (KKP) documentation methods, this study employed a descriptive qualitative methodology. The findings indicate that XYZ Public Accounting Firm implements external confirmations in accordance with SA 505. This includes controlling the confirmation process, selecting samples based on materiality and risk, and implementing alternative procedures, such as making follow-up payments for unanswered confirmations. The procedures adopted have generated sufficient audit evidence to support the reasonableness of the accounts payable balance. Additionally, the auditor assesses comments from outside parties by contrasting them with the accounting records of the business. If there are differences between the confirmation results and the company's records, the auditor looks more closely at the supporting paperwork to find the reason. Since the data is obtained directly from independent parties outside the organization, the use of external confirmation techniques also helps the auditor get pertinent and trustworthy evidence. Therefore, using external confirmation in compliance with SA 505 helps the auditor gather adequate and relevant audit evidence to use as a foundation for evaluating the fairness of the accounts payable balance in the financial statements.

Corporate Social Responsibility, Firm Size, And Tax Aggressiveness in LQ45 Companies Maria Elfrida Mayasari; Wahyu Helmy Dimayanti Sukiswo
Jurnal Ilmiah Accusi Vol. 8 No. 2 (2026): Forthcoming Issue
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/796rzz38

The relationship between corporate social responsibility disclosure, firm size, and tax aggressiveness is examined among companies included in the LQ45 index of the Indonesia Stock Exchange during 2021–2024. Secondary data were obtained from audited financial statements, annual reports, and sustainability reports. Purposive sampling produced 25 companies that remained consistently listed and reported profits throughout the observation period, yielding 100 firm-year observations. Tax aggressiveness was represented by the effective tax rate, corporate social responsibility was measured through a 30-item Annexure-A disclosure index, and firm size was calculated using the natural logarithm of total assets. Multiple linear regression was performed with SPSS version 26 after tests of normality, multicollinearity, heteroscedasticity, and autocorrelation. Corporate social responsibility produced a positive but statistically insignificant coefficient toward the effective tax rate, while firm size also produced a positive and insignificant coefficient. The simultaneous test confirmed that both predictors failed to explain tax aggressiveness significantly, with an adjusted coefficient of determination of only 0.3 percent. Intensive social disclosure and substantial asset capacity therefore do not automatically determine the tax behavior of highly visible and liquid firms. The contribution lies in demonstrating the limited explanatory power of disclosure intensity and asset scale within the institutional setting of LQ45 companies

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