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All Journal Jurnal Pendidikan Ekonomi Undiksha Al-Ulum JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Shafin: Sharia Finance and Accounting Journal Jurnal Kolaboratif Sains Jurnal Mutiara Ilmu Akuntansi Digital Business Tren Bisnis Masa Depan Jurnal Riset Akuntansi Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Majapahit Journal of Islamic Finance dan Management Jurnal Media Akademik (JMA) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Majapahit Journal of Islamic Finance dan Management JURNAL RUMPUN MANAJEMEN DAN EKONOMI MERDEKA: Jurnal Ilmiah Multidisiplin Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Bisnis Kreatif dan Inovatif Jurnal Pajak dan Analisis Ekonomi Syariah Ekonomi Keuangan Syariah dan Akuntansi Pajak Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Kajian Ekonomi dan Akuntansi Terapan Jurnal Inovasi Ekonomi Syariah dan Akuntansi Jurnal Intelek Insan Cendikia Jurnal Pemimpin Bisnis Inovatif
Ersi Sisdianto
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PERAN TEKNOLOGI INFORMASI DALAM MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS LAPORAN KEUANGAN BANK SYARIAH Hana Mentari Aprilia; Ersi Sisdianto
Jurnal Media Akademik (JMA) Vol. 2 No. 12 (2024): JURNAL MEDIA AKADEMIK Edisi Desember
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v2i12.1318

Abstract

Penelitian ini membahas peran teknologi informasi dalam meningkatkan transparansi dan akuntabilitas laporan keuangan pada bank syariah. Di era Revolusi Industri 4.0, teknologi informasi menjadi kunci untuk efisiensi operasional dan aksesibilitas informasi bagi konsumen. Melalui penerapan sistem digital seperti internet banking dan big data, bank syariah mampu menyediakan layanan yang lebih responsif dan transparan. Namun, tantangan terkait keamanan data dan kebutuhan regulasi juga jelas dihadapi. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus, melibatkan wawancara dengan manajer keuangan dan auditor. Hasilnya menunjukkan bahwa teknologi informasi tidak hanya meningkatkan efisiensi, tetapi juga memperkuat kepercayaan nasabah melalui laporan yang akurat dan transparan. Oleh karena itu, integrasi teknologi informasi dalam sistem akuntansi syariah sangat penting untuk menghadapi tantangan di masa depan. Penelitian ini memberikan kontribusi bagi pengembangan strategi implementasi teknologi informasi yang lebih optimal dalam sistem keuangan syariah, dengan fokus pada peningkatan keandalan, keamanan, dan kepatuhan terhadap prinsip syariah.
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN PADA PT. INDOFOOD TBK. (PERIODE 2014-2023) Asri Oktama Putri; Ersi Sisdianto
Jurnal Media Akademik (JMA) Vol. 2 No. 12 (2024): JURNAL MEDIA AKADEMIK Edisi Desember
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v2i12.1356

Abstract

Penelitian ini mengkaji berbagai hal untuk menganalisis kinerja keuangan PT. Indofood sukses Makmur Tbk. selama periode 2014-2023 secara mendalam. Evaluasi mendalam dilakukan terhadap laporan keuangan Perusahaan meliputi neraca, laporan laba rugi, dan laporan arus kas. Dengan menghitung dan menginterpretasikan berbagai rasio keuangan, seperti likuiditas, profitabilitas, solvabilitas, dan aktivitas, penelitian ini bertujuan untuk mengungkap berbagai aspek kinerja keuangan perusahaan selama periode tersebut. Hasil penelitian menunjukkan adanya fluktuasi yang signifikan pada kinerja keuangan PT. Indofood. Beberapa indikator keuangan menunjukkan kinerja yang sangat kuat, mencerminkan kemampuan perusahaan dalam mengelola aset, menghasilkan laba, dan memenuhi kewajiban keuangan. Namun, penelitian ini juga mengidentifikasi tantangan tertentu yang dihadapi perusahaan dalam beberapa tahun terakhir, seperti perubahan kondisi pasar, persaingan yang semakin ketat, dan faktor eksternal lainnya. Hasil penelitian ini dapat menjadi acuan dalam mengevaluasi strategi bisnis yang telah dijalankan dan merumuskan kebijakan keuangan yang lebih efektif di masa mendatang. Bagi investor, penelitian ini dapat memberikan informasi yang berharga untuk pengambilan keputusan investasi yang lebih mudah dipahami. Secara keseluruhan, studi ini dimaksudkan untuk menawarkan wawasan yang lebih mendalam tentang kesehatan keuangan PT. Indofood dan tren perkembangannya di masa depan.
ANALISIS EFEKTIVITAS PROGRAM CSR DALAM PEMBERDAYAAN MASYARAKAT DI TENGAH ERA DIGITALISASI Nuursyifa Eka Putri; Ersi Sisdianto
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 2 No. 1 (2025): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v2i1.3308

Abstract

This study explores the effectiveness of Corporate Social Responsibility (CSR) programs in strengthening communities amidst the development of the digital era. The purpose of this study is to assess the contribution of CSR programs to sustainable community development by integrating digital tools and strategies. Using both qualitative approaches, the study analyzed and identified key elements that are instrumental in leveraging digitalization tp empower communities. The findings highlight the barriers and oppurtunities companiesface in aligning CSR program with technological innovation to achieve long-term social impact. This research provides valuable inshights for companies and policy makers to optimize CSR strategies in digital era.
Pengaruh Kesadaran Lingkungan Terhadap Penerapan Akuntansi Lingkungan Di Sektor Usaha Mikro Kecil Dan Menengah (UMKM) Arifah Nurmalika; Ersi Sisdianto
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 2 No. 1 (2025): Januari
Publisher : CV. KAMPUSA AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v2i1.3314

Abstract

This study aims to analyse the impact of environmental awareness on the application of environmental accounting in the Micro, Small and Medium Enterprises (MSME) sector. In a global context where sustainability is increasingly emphasised, environmental awareness is an important factor influencing business practices. This study uses a literature review to understand the relationship between environmental awareness and the application of environmental accounting. Several academic sources, journal articles and related reports were reviewed. The literature review shows that MSME owners are more environmentally aware, which contributes to better use of environmental accounting. This includes effective resource management, clear reporting of sustainability practices and measurement of the business impact on the environment. The study found that education and training that increases environmental awareness can encourage MSMEs to adopt better environmental accounting practices that support economic and environmental sustainability goals. Suggestions for further research, such as empirical studies to test these findings in the field, are also included.
ANALISIS DAMPAK PENGUNGKAPAN AKUNTANSI LINGKUNGAN TERHADAP NILAI PERUSAHAAN Devi Lia; Ersi Sisdianto
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 2 No. 1 (2025): Januari
Publisher : CV. KAMPUSA AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v2i1.3327

Abstract

This study aims to analyze the impact of environmental accounting disclosure on firm value. Environmental accounting is an integral part of sustainability practices that has become increasingly significant amidst growing public and investor awareness of environmental issues. The data used in this study are secondary data from the annual reports of companies listed on the Indonesia Stock Exchange (IDX) over a specific period. Environmental accounting disclosure is measured using the environmental disclosure index based on the Global Reporting Initiative (GRI) guidelines, while firm value is measured using Tobin’s Q ratio. This research employs multiple linear regression to examine the relationship between environmental accounting disclosure and firm value, considering control variables such as firm size, profitability, and leverage. The results indicate that environmental accounting disclosure has a positive and significant effect on firm value. These findings suggest that companies actively disclosing environmental information receive greater market appreciation, as reflected in increased firm value. This study is expected to contribute to the development of environmental accounting literature and provide insights for companies to enhance their value through sustainable practices.
PENGARUH IMPLEMENTASI AKUNTANSI LINGKUNGAN TERHADAP KINERJA KEUANGAN DAN LINGKUNGAN PERUSAHAAN Devi Puspita Sari; Ersi Sisdianto
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 2 No. 1 (2025): Januari
Publisher : CV. KAMPUSA AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v2i1.3328

Abstract

This study aims to investigate the impact of environmental accounting implementation on a company's financial and environmental performance. Environmental accounting is an approach that integrates environmental considerations into the company's financial management. This research uses a quantitative method with a descriptive approach to analyze data obtained from companies that have implemented environmental accounting systems. The data used includes financial reports and environmental reports published by the companies during the study period. The findings indicate that the implementation of environmental accounting has a positive effect on the company's financial performance, reflected in improved profitability and operational cost efficiency. Additionally, companies that implement environmental accounting also show better environmental performance, evidenced by reduced negative environmental impacts and increased compliance with environmental regulations. This study contributes to the literature on accounting and environmental management by highlighting the importance of environmental accounting as a tool for achieving sustainable business goals.
CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN REPUTASI PERUSAHAAN DALAM MENINGKATKAN NILAI PERUSAHAAN Muhammad Al Bukhori; Ersi Sisdianto
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 2 No. 1 (2025): Januari
Publisher : CV. KAMPUSA AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v2i1.3332

Abstract

This study aims to analyze the relationship between Corporate Social Responsibility (CSR), corporate reputation, and company value. The method used is a qualitative approach through literature study, with secondary data collection from annual reports and academic journals. The results show that companies actively engaged in CSR tend to have better reputations, which positively contributes to company value. Reputation acts as a mediator between CSR and company value, where a good reputation enhances investor and customer trust. This study emphasizes the importance for companies to design relevant and transparent CSR programs, thus strengthening their reputation and achieving long-term sustainability.
ANALISIS TANTANGAN DAN PELUANG IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY DALAM DUNIA BISNIS DI INDONESIA Nadila Rahma Wati; Ersi Sisdianto
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 2 No. 1 (2025): Januari
Publisher : CV. KAMPUSA AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v2i1.3356

Abstract

Corporate Social Responsibility (CSR) has become an important component in today's business strategy, especially in Indonesia. This concept initially emerged to address the negative impacts of companies on the environment and society, but has now evolved into a strategic approach to support sustainability. This study aims to analyze the challenges and opportunities for implementing CSR in Indonesia, including the history of its development, the benefits generated, obstacles to implementation, and strategic opportunities in the era of globalization. Although regulated in laws and regulations, the implementation of CSR in Indonesia still experiences various obstacles such as lack of understanding of small and medium business actors, overlapping regulations and weak supervision. However, there are great opportunities for companies that are able to utilize CSR to create shared value and support the Sustainable Development Goals (SDGs). Effective CSR can be a major pillar of inclusive and sustainable economic growth.
Analysis of Green Financing Literacy as Sustainable Financing for Micro, Small, and Medium Enterprises (MSMEs) in the Food Processing Industry Sector Peby Selviona; Erike Anggraeni; Ersi Sisdianto
Jurnal Kolaboratif Sains Vol. 7 No. 10: Oktober 2024
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v7i10.6284

Abstract

This study aims to analyze green financing literacy as sustainable financing for micro, small, and medium enterprises (MSMEs) in the food processing industry sector in Bandar Lampung City. The research method used is descriptive qualitative, focusing solely on MSME actors involved in the production of chips located on Pagar Alam Street in Bandar Lampung City. The study was conducted through interviews and research studies. Based on the analysis conducted, the results indicate that the level of green financing literacy among MSME actors is still low, with many not fully understanding the benefits and mechanisms of this financing. Additionally, challenges in accessing financing and implementing environmentally friendly practices have also been identified. This study is expected to provide recommendations for improving MSME literacy and access to green financing, thereby supporting the development of more sustainable businesses that are responsive to environmental challenges. There is a need for socialization about green financing for MSME actors and the loan procedures from financial institutions.
Faktor–Faktor Volatilitas Makroekonomi dan Kondisi Internal Perbankan terhadap Pembiayaan Bank Umum Syariah Periode 2019 – 2023 : Macroeconomic Volatility Factors and Internal Banking Conditions on Islamic Commercial Bank Financing for the Period 2019 – 2023 Nur Anifatul Wakhidah; Ersi Sisdianto; Erike Anggraini
Jurnal Kolaboratif Sains Vol. 7 No. 10: Oktober 2024
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v7i10.6320

Abstract

Penelitian ini membahas dampak volatilitas makroekonomi dan kondisi internal perbankan terhadap pembiayaan bank umum syariah. Metode pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling. Teknik purposive sampling adalah pengambilan sampel dengan menggunakan beberapa pertimbangan tertentu sesuai dengan kriteria yang diinginkan untuk dapat menentukan jumlah sampel yang akan diteliti. Dalam penelitian ini Terdapat 12 sampel bank dari Bank Umum Syariah (BUS) yang terdiri dari: yaitu Bank Aceh Syariah, BPD Riau Kepri Syariah, BPD Nusa Tenggara Barat Syariah, Bank Muamalat Indonesia, Bank Victoria Syariah, Bank Jabar Banten Syariah, Bank Syariah Indonesia, Bank Mega Syariah, Bank Panin Dubai Syariah, Bank Syariah Bukopin, BCA Syariah, Bank Tabungan Pensiunan Nasional Syariah. Penelitian ini menggunakan uji regresi generalized method of moment untuk meneliti hubungan antara variabel dependen dan bebas. Hasil dari penilitian ini menunjukkan bahwa variabel Inflasi tidak berpengaruh terhadap Pembiayaan Bank Umum Syariah, variabel GDP berpengaruh terhadap Pembiayaan Bank Umum Syariah, variabel Kurs tidak berpengaruh terhadap Pembiayaan Bank Umum Syariah periode, variabel ROA berpengaruh terhadap Pembiayaan Bank Umum Syariah, variabel FDR tidak berpengaruh terhadap Pembiayaan Bank Umum Syariah, variabel Ekuitas tidak berpengaruh terhadap Pembiayaan Bank Umum Syariah, variabel Corporate Governance tidak berpengaruh terhadap Pembiayaan Bank Umum Syariah.
Co-Authors Abdullah Hasan, M Hadi Alamsyah Adi Apriadi Adi Purnomo Adib Fachri Afina Azzahra Agrayi Afifa Putri Ahmad Jarot Ahmad Rijal Patra Alghoits Ainun Basita Ajeng Dwi Rahayu Akbar Aditiya Aldi Agung Fidiantoro Amalia Febi Cahyani Ananda Elsa Andi Hanifah Nurhikmah anggi saputra Anggi, Ersi Sisdianto Aninda Putri Aulia Anizia Tantri Ananta Anjelia Ariesta Wibowo Annisa Miftahul Rosada Annisa Septri Ananda Annisa Zulfa Majid Any Eliza APRILIA SAFITRI Aria Aji Pratama Arifah Nurmalika Asri Oktama Putri Asti Mega Fitria Athaya Aqilla Aulia Citra Arradha Bagas Prinanda Baginda Sultan Aritonang Bayuni Putra Bella Sartika Chandra Kurniawan Citra Maulidya Putri Ir Dani Iwan Saputra Dara Nitami Darma Sari Dea Amelisa Dea Angraeni Dea Riyanti Paramitha Dea Safira Dea Salsabila Dea Wulan Saputri Dela Meilia Putri Anisa Denada Agustia Nanda Desi Fitria Desi Ratna Sari Desy Anggraini Devi Hellyanita Devi Lia Devi Puspita Sari Dhimas Setyo Nugroho Dilla Sepriani Dimas Galih Saputra Dimas Pangestu Dina Ayu Ardana Dinda Indri L. L. Dini Apriyani Dini Juniarti Dinita Mayangsari Dio Pratama Dwi Wulandari Dyah Ayu Kumala Sari Einde Evana Eka Khoiriah Elisa Khoeriyah Sukawanda Elsa Meiani Elsa Okta Akila Elva Dira Shabiha Eni Rusnaini Erike Anggraeni Erike Anggraini Erikha Viyurintina EVA YULIANA Fadia Nazwari Fadila Hasanah Fadli Zaid Fajar Setiawan Fanisa eka Pratiwi Farhah Lailatul Mustaghfiroh Farhan Zulfahmi Farida Asfiah Fasa Aska Dera Fatih Fuadi Febiola Valentry Febriyanti Febriyanti Fitra Aditia Fitri Handayani Fitri Khairunnisa Cahyacita Fitriani Fitriani Gafrila Nibrasshadid Purwant Gede Suwardika Halmaita Selvy Yuniar Hana Hanifah Hana Mentari Aprilia Hanifatun Nisa Hasbullah Eka Saputra Hayatun Nisa Herdiyanti Ulan Andani Hidayah Dwi Lestari Hidayanti Shafira Hilda Aprilia Pratiwi Idu Aulia Ika Ariyani Imelda Saputri Intan Mawarni Intan Sari Irma Laelani Muflihah Is Susanto Ivanza, Amanda Ridho Ivanza Janatul Munawaroh Jean Vania Dwi Melati Jihan Thalia Putri Karena sanda Karennia Junisa Khairina Nur Shadrina Khamelia Khoirunnisa Kharisma Khoirun Nisa Khoirul Riyansyah Kholifah Lestari Khusna Lathifannisa Kisma Nurozi Komalasari, Agrianti Lailatul Zahro Maspupah Lestari Setiawati Lia Nova Eliza Linda Agustina Saputri Linda Nurlita Liza Aulia Putri Sandea Lusi Putri Pratiwi M Nabil Hani Putra M. Akbar Nayandra M. Bagus Rafli Mokoginta M. Farhan Reza Ridho Kholik M. Fikrul Umam Al Jupri M.Erbi Farel.K.H Mar'atun Tursinah Masakazu, Kadek Masakazu Meilinda Aulia Melisa Melyn Anggraini Miftahudin, Aris Miftahudin Muhammad Al Bukhori Muhammad Al-Ghifari Muhammad Iqbal Fasa Muhammad Irqi Fahrozi Muhammad Mirzan Danil Muhammad Raihan Gutama Muji Wasini Murnia Adhani Nabila Aristiyanti Nabila Imanina Fahira Nabilla Ahdania Azahra Nadia Damayanti nadia emlya Nadila Rahma Wati Nia Ade Bela Nia Ira Syahara Nina Al Azizah Nisrina Dian Trisya Nova Carissa Novita Ayu Ningtyas Novita Sari Nur Amelia Fitri Nur Anifatul Wakhidah Nuraini Nurhayati NURIYAH Nurmala Aprilia Nurmila Nurmila Nurul Azmi Nurul Fitriani NURUL HABIBAH Nuursyifa Eka Putri Octa Dwi Yanti Okta Novia Sarbiani Oktaviona Wijayanti Peby Selviona Putri Diar Utami Putri Gustari Putri Salma Putri Shilamaya R. Dea Laura Oksanda Rafli Faisal Firdaus Rahmad Akbar Rahmat Fajar Ramdani Rahmatun lailani RANI RANI, RANI Ravika Pebriani Regita Isna Aisyah Reina Reina Retno Mei Saputri Revi Amelia Revsi Adesta Ria Ariyani Rianti Rahma Rias Tuti Rifki Karta Surya Rika Aulia Rika Damai Yanti Riko Mahesa Riski Ilham Syah Saputra Riski Rudianto Rizki Maulana Andriansyah Robby Gamas Rosa Aisyah Ruri Selvi Anggraeni Ruslan Abdul Ghofur Sabrina Salzi Mainenda Putti Sefiza Syahrani Selvi Novita Sari Setia Fitri Alviana Ningrum Shalshabila Fitria Rhamadani Shella Febrianisa Shella Juniet Dubelta Sherly Ayu Wulandari Shopia Aulia Tasya Sigit Trianto Silvi Moli Lutfhia Siti Helmyati SITI KHODIJAH siti nurkhasanah Sony Widia Sari Sonya Widia Sari Sri Widiastuti Sri Winarsih SUHARTO Sulam, Rizki Tri Sultan Syah Albar Susanti Diana Mahri Tasya Renanda, Ersi Sisdianto Tomi Alifandi Tria Mauliana Tyas Wahyu Malia Uswah Hanif Uut Mariska Via Yunita Viki Anggrayani Wahyu Al Amin Wanda Aprilianti Wandi Pratama Wardana, Syahla Nabil Wegy Aprilia Pratiwi Widia Yuliyansa Widjaya, Muhammad Angka Widya Maharani Wulan Ramadani Trisnaudy Yani Yogi Irwanda Yulia Dwi Safitri Yuliana Yuliana Yunika Kasmita Sari Yunira Hastuti Yunita Febrianti Zaki Perdana Mulia