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All Journal International Journal of Advances in Applied Sciences The Indonesian Accounting Review Jurnal Akuntansi, Auditing dan Keuangan Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Owner : Riset dan Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan ESENSI: Jurnal Manajemen Bisnis Jurnal Online Insan Akuntan JAF- Journal of Accounting and Finance Jurnal Akuntansi Bisnis Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Jurnal Ekonomi Jurnal Abdi Mandala International Journal of Multidisciplinary Sciences and Arts Media Ilmiah Akuntansi Balance: Jurnal Akuntansi, Auditing, dan Keuangan Jurnal Manajemen Bisnis

Breliastiti, Ririn

Universitas Bunda Mulia

Author-ID : 710928

Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Physics Social Sciences

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PENERAPAN BALANCED SCORE CARD PADA INDUSTRI MANUFAKTUR DI INDONESIA Toto Kurniawan; Ririn Breliastiti
Jurnal Akuntansi Bisnis Vol 9, No 2 (2016): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

In order to face a competitive business environment, companies need to implement new strategies. Each flow measurement strategies need to be determined their level of success. So that a company needs to do a performance measurement in order to measure the level of success of the company. At this time, the financial performance indicators are considered no longer sufficient as a performance measurement system of the company, because it is not considered accurate in giving an assessment of the development of the company. In addition, it is not giving a clear picture about the focus and objectives of the company in the future. So we need a new paradigm in the measurement of the performance of companies in the information age today.This study aims to provide a discussion of the application of the Balanced Scorecard in the manufacturing industry in Indonesia. Given this example is expected that many companies in Indonesia which eventually attracted and can also take benefit. Researchers establish a manufacturing company as a research subject with the consideration that the manufacturing company has the scope of the most complex operations when compared with service companies and trade. Research on the application of balanced scorecard will be conducted in three selected manufacturing companies, namely PT Cahaya Harapan Satya Printing, CV Global Mandiri and PT Tanindo Sukses Makmur.The three companies have a Balanced Scorecard approach is a bit different, but still using the same four perspectives. Determination of the weight and the score is determined by the company taking into account the targets to be achieved for each perspective. The indicators used for each perspective also vary, depending on the target to be achieved, and the types of indicators can also vary. The three companies produce varying value Balanced Scorecard. For PT Cahaya Harapan Satya CV Printing and Global Mandiri has demonstrated good performance, but for PT Sukses Makmur Tanindo has not shown good performance. For PT Cahaya Harapan Satya CV Printing and Global Mandiri, this performance can be maintained. As for PT Sukses Makmur Tanindo performance should soon be upgraded to the condition with the category A, which is healthy.Keywords: Balanced Scorecard, manufacture, key performance indicator

PENERAPAN BALANCED SCORECARD PADA PERUSAHAAN JASA DI INDONESIA Markus Djohan Utama; Ririn Breliastiti
Jurnal Akuntansi Bisnis Vol 9, No 1 (2016): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Each company must have objectives that must be achieved. The main objective of the company is trying to make a profit as much as possible, where the profit is often used for business development. At this time, the popular method of performance measurement is the Balanced Scorecard. This method has been integrated with various methods of business strategy is expected to improve the company's performance significantly. Balanced Scorecard is a measurement method for measuring the company's performance in the future by considering four perspectives to measure the performance of the company are financial perspective, customer perspective, internal business process, and learning-growth perspective. This study aims to determine the application of Balanced Scorecard according to four perspectives and results of their performance according to the Balanced Scorecard measures for the three service companies under investigation. This research is a descriptive study based on observations carried out at three services company in Indonesia. Research on the application of balanced scorecard will be performed at three selected service companies, namely PT Fast Food Indonesia, PT Graha Layar Prima and PT Kristamedia Primary. Research results that the three companies have a Balanced Scorecard approach is a bit different, but still using the same four perspectives. Determination of the weight and the score is determined by the company taking into account the targets to be achieved for each perspective. The indicators used for each perspective also vary, depending on the target to be achieved, and the types of indicators can also vary. The three companies produce good Balanced Scorecard, which illustrates that the financial and non-financial performance can work in harmony and balance to achieve the goals set.Keywords: Balanced Scorecard

PENGARUH MOTIF CORPORATE SOCIAL RESPONSIBILITY TERHADAP KUALITAS LINGKUNGAN DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN DI INDONESIA Ririn Breliastiti
Jurnal Akuntansi Bisnis Vol 7, No 2 (2014): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

CSR activities have become a major program for the majority of mining companies in Indonesia. Publications and research related to CSR activities have been carried out both by companies and researchers, but only few studies discussing the motives behind the CSR programs. This study aims to investigate the influence of CSR motives for CSR activities and their impact on financial performance. Research conducted on twelve mining companies listed on the Stock Exchange in 2009 - 2011. The data were obtained by using content analysist of the annual report of the company. Statistical tests conducted on the classical assumption test and regression test. The results obtained from this study is the motive of CSR has no effect on CSR activities (environmental quality). CSR activities (environmental quality) does not affect the company's financial performance. Environmental quality are mediating for altruistic motives to CFP1 (TVA), and mediating for financial motives and ethic motives to CFP2 (ROA). Keywords: Corporate Social Responsibility, environmental quality, financial performance.

PENGARUH KOMITMEN MANAJEMEN PUNCAK DAN PERAN AKUNTAN MANAJEMEN TERHADAP SISTEM INFORMASI LINGKUNGAN DAN DAMPAKNYA KEPADA KINERJA LINGKUNGAN Toto Kurniawan; Ririn Breliastiti
Jurnal Akuntansi Bisnis Vol 9, No 1 (2016): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Disclosure of information about environmental performance (environmental performance information) to external parties is an important step to show that the company is a good corporate citizenship. Top management realized that the commitment on environmental sustainability can provide a competitive advantage to companies through reduced costs, increased market share, image enhancement and technological leadership. In addition, the role of the management accountant had already increasingly taken into account. The seriousness of top management and company management accountants will be reflected in the establishment of an information system in which to accommodate information about the environment. In practice, most companies do not have adequate systems for measuring and managing environmental costs, or coordinate the collection of environmental data for managerial decisions. This study aims to determine the effect of directly or indirectly from the top management commitment and the role of the management accountant which is mediated by the information system environment on environmental performance. The population in this study are private companies that are domiciled or headquartered in Jakarta. The method of selecting samples using a convenience sampling and purposive sampling. Respondents who have been targeted in this research is the employee who has occupied the minimum level supervisor. The data used are primary data collected through questionnaires. Data analysis was performed using analysis of PLS (Partial Least Squares). The results showed that the top management commitment, both directly and indirectly affect the environmental performance. The role of the management accountant directly affect environmental performance. Environmental information system influence on environmental performance.Keywords: top management commitment, the role of management accountants, environmental information systems, environmental performance, management accounting

READINESS OF LISTED COMPANIES IN THE PREPARATION OF SOCIAL AND ENVIRONMENTAL RESPONSIBILITY REPORTS Ririn Breliastiti; Temy Setiawan; Tiwi Herninta; Viana Ramadhanti
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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

The importance of disclosing sustainability issues in company reports is no longer an inevitable thing. Although it is still a voluntary matter, but the pressure of legitimacy is increasing amid the awareness of local and global stakeholders are starting to rise. Therefore, the company needs to make its disclosure in the annual report or a separate report called the sustainability report. This study seeks to map the readiness of companies listed on the Indonesia Stock Exchange in disclosing sustainability issues. This research is a descriptive qualitative research with 810 companies listed on the Indonesia Stock Exchange on December 31, 2022. The analysis technique used is content analysis technique. Sample observation data as many as 535 company data. The results show that 62% of companies disclose sustainability issues either in annual reports with separate sub-chapters or using sustainability reports. In addition, another 18% revealed but integrated in the discussion of the annual report. This study is important to see the readiness of companies in Indonesia in reporting sustainability issues that may later become mandatory like other countries.

Penerapan GRI Standards dalam Penyusunan Laporan Keberlanjutan Tahun 2021 pada Perusahaan Sektor Barang Konsumen Primer Leonardo Ivan Lasmana; Ririn Breliastiti; Temy Setiawan
JAF (Journal of Accounting and Finance) Vol 7 No 2 (2023): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v7i2.6023

This study aims to analyze, compare, and conclude how consumer non-cyclicals public companies apply the GRI Standards indexes in their sustainability report and what sustainability issues are disclosed by the company. This research was made in addition to fulfilling an assignment from the Governance and Sustainable Business course, as well as to fins out whether consumer non-cyclicals companies disclose topic-specific standards such as. The research method used is descriptive qualitative method which originates from the sustainability reports of 5 listed companies in the consumer non-cyclicals sector in 2021. The five companies have made disclosures on topic-specific standards but some of the companies still does not comply with the GRI Standards. Keywords: GRI, Sustainability Report, Topic-specific Standards

Analisis Jejak Karbon Dalam Proses Pembelajaran Kelas Agustinus Dirga; Temy Setiawan; Ririn Breliastiti
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2144

The environmental issue should have already become a primary concern and a crucial focal point for sustainability. One of the influencing factors is carbon dioxide (CO2) emissions, which have a significant impact on climate change. Electricity consumption contributes the largest share of carbon emissions in the energy sector, followed by transportation activities. This study aims to compare the levels of carbon emissions generated and the costs incurred in the face-to-face and online learning processes involving electricity consumption and transportation activities. The research employs a qualitative approach with a case study method. The population in this study consists of active accounting students at Bunda Mulia University, Serpong Campus, and no sampling is conducted to obtain the entire data, which includes primary data from observation and questionnaire. The tools used in this study are Microsoft Excel and jejakkarbonku.id for processing research samples. The results of the study indicate that electricity consumption is higher in face-to-face learning compared to online learning. Additionally, a greater level of carbon emissions is produced from face-to-face learning than online learning, with building electricity consumption surpassing transportation activities. The costs incurred for face-to-face learning are also higher than those for online learning. Despite face-to-face learning being the largest contributor to consumption, carbon emissions, and costs, it is perceived as more effective than online learning. Therefore, there is a need for solutions to address environmental issues while maintaining the effectiveness of education.

FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN SEKTOR PERTANIAN DALAM MELAKUKAN PENGUNGKAPAN LINGKUNGAN Marvella, Elysia; Breliastiti, Ririn
ESENSI: Jurnal Manajemen Bisnis Vol 26 No 1 (2023): ESENSI: Jurnal Manajemen Bisnis
Publisher : Lembaga Riset dan Pengabdian Masyarakat (LRPM) Institut Bisnis Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55886/esensi jmb.v26i1.657

Pengungkapan lingkungan merupakan informasi yang mengandung aspek-aspek lingkungan yang sudah dipertanggungjawabkan oleh suatu perusahaan akibat dari aktivitas operasionalnya. Sektor pertanian berkontribusi pada 22% sumber emisi gas rumah kaca pada tahun 2019 di dunia. Penelitian bertujuan untuk mengetahui pengaruh profitabilitas, ukuran perusahaan dan kinerja lingkungan terhadap pengungkapan lingkungan. Populasi pada penelitian ini adalah seluruh perusahaan sektor pertanian yang terdaftar di Bursa Efek Indonesia selama tahun 2016-2020. Teknik pengambilan sampel pada penelitian ini menggunakan purposive sampling sehingga didapatkan 12 perusahaan sektor pertanian yang dijadikan sampel penelitian. Hasil mengujian hipotesis menunjukkan bahwa ukuran perusahaan berpengaruh positif signifikan terhadap pengungkapan lingkungan, sedangkan profitabilitas dan kinerja lingkungan tidak berpengaruh terhadap pengungkapan lingkungan. Hasil dari penelitian ini diharapkan dapat menjadi referensi bagi para investor jika ingin berinvestasi di sektor pertanian dan juga bagi perusahaan khususnya perusahaan yang mengelola sumber daya alam. Keterbatasan dalam penelitian ini terkait dengan penggunaan PROPER untuk mengukur kinerja lingkungan, dimana pemeringkatan PROPER masih terbatas untuk perusahaan yang terpilih atau ditunjuk oleh Kementerian Lingkungan Hidup, sehingga menyebabkan jumlah sampel menjadi terbatas.

Dinamika Kinerja Keuangan Perusahaan di Sektor Kesehatan, Keuangan, dan Teknologi Breliastiti, Ririn; Nelson, Catheryn Iona; Daynarra, Babyrra; Sutanto, Kevin Amadis; Claudia T., Stephany
Media Ilmiah Akuntansi Vol. 12 No. 1 (2024): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v12i1.43

This study explores the financial performance comparison of three major service sectors: healthcare, finance, and technology, with a focus on liquidity, solvency, activity, and profitability. Using data from 2021 and 2022, the study aims to provide in-depth insights into the financial strengths and weaknesses of each sector during the Covid-19 pandemic period. The analysis involves comparing the financial ratios of selected companies within each sector to industry averages to identify trends, differences, and potential issues. The results show that the healthcare sector has the highest liquidity, solvency, and profitability among the three sectors. The finance sector demonstrates the highest operational efficiency compared to the other two sectors but has the lowest liquidity, solvency, and profitability. The technology sector shows adequate liquidity, solvency, and profitability but lacks efficiency in its operations. Future strategies for the healthcare sector should include diversifying investments, optimizing operations, and enhancing customer service. For the finance sector, strategies should focus on improving liquidity and solvency, innovating in products and services to boost profitability. The technology sector should invest in automation, human resource development, and maintain a strong focus on innovation.

Edukasi Pembukuan Sederhana Bagi UMKM Mitra Bumdes Medal Rahayu Desa Ambit Situraja Sumedang Kuswanto, Randy; Breliastiti, Ririn; Lukman, Hendro; Marundha, Amor; Wahyudi, Slamet
Jurnal Abdi Mandala Vol. 3 No. 1 (2024): Jurnal Abdi Mandala Volume 3 Nomor 1 April Tahun 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jam.v3i1.564

Kegiatan ini bertujuan untuk menekankan pentingnya literasi akuntansi bagi Usaha Mikro, Kecil, dan Menengah (UMKM) dalam meningkatkan kemampuan manajemen keuangan pada UMKM setempat. Program pengabdian ini berfokus untuk memberikan pelatihan akuntansi kepada 31 UMKM yang dikelola oleh BUMDES Medal Rahayu di Desa Ambit Situraja, Kabupaten Sumedang. Dilaksanakan pada tanggal 8-9 Desember 2023, program ini bertujuan untuk memberdayakan UMKM dengan memberikan keterampilan dan pengetahuan akuntansi dasar. Melalui lokakarya interaktif dan demonstrasi praktis, peserta mendapatkan wawasan tentang prinsip dasar akuntansi, teknik pencatatan, dan penyusunan laporan keuangan. Program ini menekankan pentingnya menjaga catatan keuangan yang akurat, memungkinkan UMKM untuk membuat keputusan yang berdasarkan informasi, memenuhi persyaratan pajak, dan meningkatkan kinerja bisnis mereka secara keseluruhan.

Co-Authors Agustinus Dirga Ananda, Vincent Ray Anjani, Angelica Dara Wahyu Claudia T., Stephany Daynarra, Babyrra Elysia Marvella Feliciana Francka Sakti Lee Giam, Howard Sarmento Gwendella, Richelly Hanjaya, Anthony Evan Herninta, Tiwi Herninta, Tiwi Jeffry Hanafi Leonardo Ivan Lasmana Lukman, Hendro Markus Djohan Utama Marundha, Amor Marvella, Elysia Natalsya, Nasya Lita Nelson, Catheryn Iona Randy Kuswanto Rosewita, Bella Sambuaga, Elfina Astrella Silwy Valentina Slamet Wahyudi Sucinda Putri Sutanto, Kevin Amadis Temy Setiawan, Temy Toto Kurniawan Viana Ramadhanti

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