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p-Index From 2020 - 2025
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This Author published in this journals
All Journal Journal of Accounting Auditing and Business The Es Accounting and Finance
Rusdiansyah, Nurul
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Economics, Econometrics & Finance Social Sciences

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Profit and Sustainability Perceptions Related to the Implementation of Blue Accounting in the Fishing Industry in Palabuhanratu Moozanah, Siti; Rusdiansyah, Nurul; Rosyidah, Dania Meida; Riany, Meutia
Journal of Accounting Auditing and Business Vol 7, No 2 (2024): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v7i2.55598

Abstract

Blue Accounting integrates accounting principles with marine and coastal resource management to support sustainable development goals, focusing on the sea as its ecosystem. This study aims to understand perceptions of profit and sustainability related to the implementation of Blue Accounting in the fishing industry in Palabuhanratu. Additionally, it seeks to shift the common perception that accounting is solely about numbers. The qualitative approach used in this research is the social constructivism framework, often described as interpretivism. The results indicate that fishermen and boat owners have differing views on profit and sustainability concerning Blue Accounting implementation in Palabuhanratu’s fishing industry. The study addresses the problem statement by exploring these perceptions. Profit and sustainability are inseparable points in the implementation of Blue Accounting, generating various arguments and assumptions from different stakeholders who observe the level of awareness among port users in Palabuhanratu. This research highlights the importance of integrating sustainability into profit considerations within the fishing industry.
The effect of company size and inventory intensity on tax aggressiveness with political connections as a moderating variable in agricultural sector companies listed on the BEI for the period 2019-2023 Pratama, Dewi Amalia Cipta; Rusdiansyah, Nurul; Rosyidah, Dania Meida; Heliani, Heliani
Journal of Accounting Auditing and Business Vol 8, No 1 (2025): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i1.56539

Abstract

This study aims to analyze the effect of company size and inventory intensity on tax aggressiveness with political connections as a moderating variable in agricultural sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The research method used is quantitative analysis with multiple linear regression analysis methods involving 40 companies selected through purposive sampling techniques. The analysis shows that company size and inventory intensity significantly influence tax aggressiveness. In addition, political connections have been proven to moderate the relationship between company size, inventory intensity, and tax aggressiveness. This finding suggests that companies with political connections tend to aggressively take advantage of their position to reduce the tax burden. This study contributes to the accounting literature by highlighting the important role of political connections in corporate tax management strategies. The practical implication of this research is the need for stricter regulations to minimize opportunities for abuse of tax policies by politically connected companies.
Sustainability Accounting: The Critical Role of Social and Environmental Accounting from Leuit's Perspective in Challenging the Servants of Capitalists Mujahidi, Khairul; Ramadani, Aulia; Paulina, Elin; Rusdiansyah, Nurul
The Es Accounting And Finance Vol. 3 No. 02 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i02.504

Abstract

This study delves into the role of Sunda local wisdom, specifically the Leuit, as a representation of social accounting in the traditional Ciptagelar village, Sukabumi. Through an ethnographic approach, the research deeply explores how the Leuit functions as a social accounting system in the lives of the local community. The Leuit, as a traditional rice barn, not only serves as a food storage facility but also symbolizes sustainability and harmony with nature, playing a crucial role in maintaining the community's well-being. Additionally, this study evaluates corporate efforts in environmental preservation through the implementation of Corporate Social Responsibility (CSR) as a form of environmental accounting. A case study was conducted on PT Tirta Investama to assess their CSR contributions towards environmental sustainability and the alignment of these CSR programs with the sustainability principles embodied by the Leuit. By combining ethnographic and case study approaches, this research provides deep insights into social and environmental accounting practices within the context of local wisdom in Ciptagelar Village, as well as the impact of CSR initiatives in the corporate sector. This study aims to offer guidance on integrating traditional values into modern social and environmental accounting practices.
Co-Authors Heliani Moozanah, Siti Mujahidi, Khairul Paulina, Elin Pratama, Dewi Amalia Cipta Ramadani, Aulia Riany, Meutia Rosyidah, Dania Meida