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All Journal Jurnal Akuntansi Multiparadigma Iqtishoduna: Jurnal Ekonomi Islam Jurnal Ilmiah Raflesia Akuntansi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak
Susanti, Alifi Tria
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Economics, Econometrics & Finance

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Muzara'ah Contract Agricultural Accounting Model Susanti, Alifi Tria; Roziq, Ahmad; Prasetyo, Whedy
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 1 (2023): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v12i1.1830

Abstract

Profit sharing in the agricultural sector has been known for a long time, so it applies from generation to generation. Profit sharing is found in several areas, including Lumajang Regency, Tekung District which according to statistical data has a land area of ​​1,878.34 hectares and the majority of commodities are rice plants up to 4,342 hectares, but the number of profit sharing practices is not matched by regulations on accounting required by owners and land managers in being responsible for the distribution of business results. The purpose of this study is to analyze the agricultural production sharing system for the muzara'ah contract and produce an accounting model for the muzara'ah contract. The research method uses qualitative methods in general and phenomenology in particular. The results of this study prove that the practice of profit sharing practiced by the owners and managers of rice fields is a muzara'ah contract whose recording is done by simple recording. The accounting model produced in this study is an income statement, cash flow and profit sharing principle in accordance with the acknowledgment and muzara'ah contract.
CAN CORPORATE GOVERNANCE MEDIATE ENVIRONMENTAL AND SOCIAL IMPACTS ON FIRM VALUE? Meilan, Ria; Susanti, Alifi Tria; Sochib, Sochib
Jurnal Akuntansi Multiparadigma Vol 15, No 3 (2024): Jurnal Akuntansi Multiparadigma (Desember 2024 - April 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.3.42

Abstract

Abstrak – Dapatkah Tata Kelola Korporasi Memediasi Dampak Lingkungan dan Sosial terhadap Nilai Perusahaan?Tujuan Utama – Penelitian ini berupaya menguji peran mediasi tata kelola korporasi dalam mempengaruhi akuntansi manajemen lingkungan dan pengungkapan berkelanjutan terhadap nilai perusahaan.Metode – Metode penelitian ini adalah regresi data panel. Sampel penelitian ini adalah laporan keuangan dan laporan keberlanjutan perusahaan pertambangan dan manufaktur periode tahun 2019-2023.Temuan Utama – Penelitian ini menemukan tata kelola korporasi belum mampu menjadi pemediasi. Temuan ini menandakan tata kelola korporasi masih belum diterapkan dengan baik. Temuan ini masih menjadi tantangan bagi perusahaan sebagai katalisator dalam mengintegrasikan strategi keberlanjutan ke dalam operasional dan pelaporan keuangan.Implikasi Teori dan Kebijakan – Teori stakeholder pada penelitian ini menekankan dengan memenuhi harapan pemangku kepentingan dapat membangun reputasi baik untuk mencapai keberlanjutan. Selain itu, penelitian ini merekomendasikan perusahaan untuk meningkatkan transparansi dan akuntabilitas dengan mengintegrasikan isu lingkungan dan sosial dalam laporan keuangan.Kebaruan Penelitian – Penelitian ini menambahkan tata kelola korporasi sebagai variabel mediasi merupakan upaya baru dalam pencarian penentu kualitas laporan keuangan keberlanjutan. Abstract – Can Corporate Governance Mediate Environmental and Social Impacts on Firm Value?Main Purpose  – This study aims to examine the mediating role of corporate governance in influencing environmental management accounting and sustainable disclosure on firm value.Method – The research method used is panel data regression. The research sample comprises financial and sustainability reports from mining and manufacturing companies for 2019-2023.Main Findings – This study finds that corporate governance has not been able to become a mediating variable. This finding indicates that corporate governance is not being implemented effectively. This finding also remains a challenge for companies as a catalyst in integrating sustainability strategies into their operations and financial reporting.Theory and Practical Implications – The stakeholder theory emphasizes that meeting stakeholder expectations can build a good reputation. Furthermore, this study recommends that companies enhance transparency and accountability by incorporating environmental and social considerations into their financial reports.Novelty – This study introduces corporate governance as a mediating variable, representing a new approach in the search for determinants of the quality of sustainability financial reports.
Examining the Effects of Environmental Management Accounting and Social Disclosure on Firm Value Meilan, Ria; Susanti, Alifi Tria; Sochib, Sochib
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.684

Abstract

Abstract— Examining the connection between social responsibility disclosure and environmental management accounting in raising business value is the primary goal of this study. This study makes use of secondary data gathered from financial statements and sustainable reports in addition to the panel data method, which employs a common impact approach. Using a purposive sampling technique, 190 mining and manufacturing companies that regularly release annual financial statements and sustainable reports during the observation period are selected for the sample of mining and manufacturing companies for the 2019–2023 observation period. With Eviews analysis tools, quantitative data analysis methods are applied. The results of this investigation demonstrate that while social responsibility disclosure affects business value, environmental management accounting has no effect on it. The firm value is impacted by both independent variables at the same time, though. This demonstrates how dedicated the business is to sustainability through social and environmental values. Companies are voluntarily obligated to be socially and environmentally responsible, according to stakeholder theory and the notion of legitimacy, which are the theoretical implications of the study's findings. As stakeholders use information disclosure to evaluate the company's performance, it has also become an essential component of the business. Regulations pertaining to social responsibility and environmental management disclosure requirements can be improved by the government.
An Analysis of the Future Financial Performance of Fintech Lending in Indonesia Susanti, Alifi Tria; Kasno, Kasno; Wiyono, Muhammad Wimbo
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 2 (2025): July 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i2.1599

Abstract

Peer-to-Peer Lending Fintech is a digital-based business model that facilitates lending transactions between financial intermediaries. This form of fintech is primarily targeted at small and medium-sized enterprises (SMEs) that find traditional bank loan requirements to be overly stringent. The objective of this study is to examine the financial performance of peer-to-peer (P2P) lending fintech in Indonesia. This research employs a quantitative approach, utilizing the ARIMA method to forecast the financial performance of fintech lending in the country. The ARIMA method involves model identification, parameter estimation, model selection using statistical tests, and forecasting for future data points. The analytical tool used in this study is EViews. The variable analyzed is financial performance, measured by Return on Assets (ROA). The data spans from January 2021 to February 2025, with forecasting conducted for the subsequent 10 months, extending through December 2025. The optimal ARIMA model identified for forecasting the ROA of fintech lending financial performance is ARIMA (2,1,1). The forecasting results indicate an upward trend in ROA over the next 10 months, reaching an estimated increase of up to 22% by December 2025.
Co-Authors Ahmad Roziq Kasno Kasno Meilan, Ria Sochib Sochib, Sochib Whedy Prasetyo Wiyono, Muhammad Wimbo