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All Journal Jurnal Mutiara Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Scripta Economica: Journal of Economics, Management, and Accounting
Muhammad Nabil Fatwa
Unknown Affiliation
Economics, Econometrics & Finance Environmental Science

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ANALISIS PENERAPAN EKONOMI HIJAU BAGI UMKM DI SIDOARJO Muhammad Nabil Fatwa; Hwihanus, Hwihanus
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 9 No. 4 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v9i4.6371

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan ekonomi hijau di kalangan Usaha Mikro, Kecil dan Menengah (UMKM) di Sidoarjo, Indonesia, dengan fokus dampaknya terhadap kinerja keuangan dan kesejahteraan lingkungan. Ekonomi hijau merupakan paradigma baru yang menekankan keseimbangan antara nilai-nilai ekonomi, sosial dan lingkungan, serta pentingnya pengurangan polusi dan efisiensi sumber daya. Metode penelitian yang digunakan adalah kualitatif, dengan pengumpulan data melalui wawancara, observasi dan dokumentasi. Hasil penelitian menunjukkan bahwa UMKM di Sidoarjo sudah mulai mengadopsi praktik ekonomi hijau, meskipun masih menghadapi berbagai tantangan dalam penerapannya. Penelitian ini diharapkan dapat memberikan wawasan lebih dalam mengenai potensi ekonomi hijau dalam meningkatkan kinerja keuangan dan kesadaran lingkungan di kalangan UMKM.
Perbandingan Kinerja Keuangan Perusahaan Pulp dan Kertas di Indonesia Devi Alita Solehsi; Reginata Saharany Kustanti; Mukhamad Sholikudin; Yunia Six Putri Hermanto; Muhammad Nabil Fatwa; Cholis Hidayati
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 4 (2025): Oktober: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3590

Abstract

The paper industry plays a crucial role in supporting the economy, particularly in Indonesia, through the printing, packaging, and export-import sectors. However, technological advancements have introduced new challenges, demanding companies to manage resources efficiently and improve financial performance. This research adopts a descriptive comparative method, analyzing the financial performance of five pulp and paper companies: PT Indah Kiat Pulp & Paper Tbk, PT Alkindo Naratama Tbk , PT Suparma Tbk, PT Fajar Surya Wisesa Tbk, and PT Toba Pulp Lestari Tbk. The study uses financial reports from 2019 to 2023 and evaluates liquidity, solvency, profitability, and activity ratios. Results indicate that INKP demonstrates the best liquidity, SPMA excels in activity efficiency, and SPMA also leads in solvency ratios. INKP records the highest profitability. Major challenges include raw material price fluctuations, market demand shifts, and sustainability requirements. The study concludes that to enhance competitiveness, companies should improve asset management and optimize financial structures. This approach aims to help firms face industry competition and seize future opportunities.
Digitalisasi Akuntansi Persediaan: Studi Kualitatif Pada UMKM di Era Transformasi Digital Farhan Aditya; Muhammad Nabil Fatwa; Sri Rahayuningsih
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/ge26rm12

Abstract

Penelitian ini membahas penerapan digitalisasi akuntansi persediaan pada UMKM di tengah tuntutan transformasi digital yang semakin kuat, terutama mengingat banyak pelaku usaha mikro masih mengandalkan pencatatan manual yang rawan kesalahan dan tidak menyediakan data real-time untuk pengambilan keputusan. Studi ini menggunakan metode kualitatif dengan pendekatan deskriptif melalui observasi dan dokumentasi di tiga UMKM, yaitu Pusat Rasa Es Pisang Ijo, UMKM Petis Khas Sidoarjo, dan UMKM Segar Rujak Serut, guna memahami praktik pencatatan persediaan, bentuk adopsi teknologi, serta kendala yang mereka hadapi. Hasil penelitian menunjukkan bahwa digitalisasi telah mulai diterapkan melalui aplikasi sederhana dan penggunaan spreadsheet untuk pencatatan stok, transaksi, dan laporan keuangan, meskipun sistem yang digunakan belum terintegrasi penuh dan masih mengandalkan peran langsung pemilik usaha dalam input data. Temuan juga menunjukkan bahwa digitalisasi memberikan manfaat berupa peningkatan akurasi pencatatan, ketersediaan informasi real-time, efisiensi waktu, serta kemudahan dokumentasi, namun proses adopsinya terhambat oleh rendahnya literasi digital, keterbatasan biaya untuk software akuntansi profesional, dan minimnya tenaga administrasi.
Dampak Penerapan Akuntansi Forensik terhadap Pendeteksian Fraud Pengadaan Barang atau Jasa di Perwakilan BPKP Provinsi Jawa Timur Muhammad Nabil Fatwa; Maulana Ikhrom Ababil; Teguh Adi Priansyah
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/mrt8za89

Abstract

This study examines the impact of forensic accounting implementation on fraud detection in the procurement of goods and services at the East Java Provincial Representative Office of the Financial and Development Supervisory Agency (BPKP). A qualitative case study approach was employed to obtain an in-depth understanding of forensic accounting practices within investigative audits. Data were collected through in-depth interviews with investigative auditors, direct observation of audit processes, and analysis of relevant audit documentation. The findings reveal that forensic accounting contributes significantly to enhancing fraud detection by strengthening investigative audits, utilizing data analytics, conducting comprehensive document reviews, and applying investigative procedures such as interviews and field verification. These practices enable auditors to identify red flags, detect collusive procurement patterns, and substantiate evidence of procurement irregularities more effectively. However, the effectiveness of forensic accounting implementation is constrained by limited forensic-certified human resources, suboptimal use of analytical tools, restricted access to integrated procurement data, and political sensitivity surrounding procurement cases. The study concludes that strengthening auditor competencies, improving analytical infrastructure, and integrating forensic accounting with procurement oversight mechanisms are essential to reinforce fraud detection and promote public sector accountability.
Co-Authors - Hwihanus Cholis Hidayati Devi Alita Solehsi Farhan Aditya Maulana Ikhrom Ababil Mukhamad Sholikudin Reginata Saharany Kustanti SRI RAHAYUNINGSIH Teguh Adi Priansyah Yunia Six Putri Hermanto