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All Journal Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Jurnal Bakti Nusa
Junanda, Lalu Riko
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Humanities Economics, Econometrics & Finance Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Library & Information Science

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Implementasi ESG (Environmental, Social, and Governance) dan Peran Akuntansi dalam Mendukung Keberlanjutan Bisnis di Era Digital Junanda, Lalu Riko
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 5 No. 2 (2024): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v5i2.2434

Abstract

Di era digital ini, perusahaan dihadapkan pada tantangan untuk tidak hanya mengoptimalkan kinerja keuangan tetapi juga untuk mengintegrasikan prinsip-prinsip keberlanjutan dalam operasi mereka. Penelitian ini bertujuan untuk menganalisis implementasi ESG dan peran akuntansi dalam mendukung keberlanjutan bisnis di era digital, dengan fokus pada bagaimana praktik akuntansi yang efektif dapat meningkatkan keberlanjutan perusahaan. Dalam konteks transformasi digital yang cepat, perusahaan dihadapkan pada tantangan untuk mengintegrasikan teknologi baru sambil mempertahankan praktik bisnis yang berkelanjutan. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kepustakaan (library research) dengan cara mencari buku-buku, jurnal, artikel, situs internet serta dokumen terkait digunakan untuk memperoleh pemahaman yang mendalam sesuai dengan tema yang dibuat. Hasil penelitian menunjukkan bahwa akuntansi digital, melalui penerapan teknologi seperti blockchain dan analitik data, dapat meningkatkan efisiensi operasional dan transparansi, yang pada akhirnya mendukung keberlanjutan bisnis. Selain itu, temuan ini juga mengungkapkan bahwa penerapan standar pelaporan yang transparan dan integrasi ESG (Environmental, Social, and Governance) dalam pelaporan keuangan berkontribusi signifikan terhadap peningkatan kepercayaan investor dan pemangku kepentingan lainnya. Penelitian ini memberikan wawasan bagi para profesional akuntansi dan manajemen perusahaan mengenai pentingnya adaptasi teknologi digital untuk mendukung keberlanjutan bisnis jangka panjang. Dengan demikian, akuntansi tidak hanya berperan sebagai alat pengukuran keuangan, tetapi juga sebagai katalis dalam mencapai tujuan keberlanjutan perusahaan di era digital.
Acceleration of Settlement of Bank Assets and Liabilities in Liquidation by Liquidation Auditor Junanda, Lalu Riko; Karunia, Lalu Zayen Cipta; Sokarina, Ayudia
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i1.2674

Abstract

Bank liquidation is an effort to fulfill all liabilities, both obligations and rights of a factor due to the revocation of a license and the dissolution of a legal entity from the bank. The scope of bank liquidation does not only mean the bank's license being revoked and the legal entity being dissolved, but also the treatment of all rights and obligations of the bank whose license has been revoked. It was recorded that as many as 10 Rural Credit Banks (BPR) in the first semester of 2024 had their business licenses revoked by the Financial Services Authority OJK. After their business licenses were revoked by the OJK, the Deposit Insurance Corporation (LPS) was given a mandate through Law No. 24 of 2004 to resolve failed banks through bank liquidation. One of the bank liquidation processes involves a Public Accounting Firm (KAP) to provide liquidation audit services. The purpose of the liquidation audit is to verify the financial statements prepared by the liquidation team formed by LPS. The community service team had the opportunity to do an internship at KAP. KAP assigned to assist in the liquidation audit process at Bank Under Liquidation (BDL) in Indramayu, West Java. As a result, the liquidation audit team carried out several audit procedures, namely: document vouching, field surveys to debtors, and physical checks of BDL assets. At the reporting stage, the evidence obtained was then used to complete and produce the BDL Net Asset Change Report (LAPAN) which was submitted to the service user, namely LPS.
Implementasi ESG (Environmental, Social, and Governance) dan Peran Akuntansi dalam Mendukung Keberlanjutan Bisnis di Era Digital Junanda, Lalu Riko
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 5 No. 2 (2024): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v5i2.2434

Abstract

Di era digital ini, perusahaan dihadapkan pada tantangan untuk tidak hanya mengoptimalkan kinerja keuangan tetapi juga untuk mengintegrasikan prinsip-prinsip keberlanjutan dalam operasi mereka. Penelitian ini bertujuan untuk menganalisis implementasi ESG dan peran akuntansi dalam mendukung keberlanjutan bisnis di era digital, dengan fokus pada bagaimana praktik akuntansi yang efektif dapat meningkatkan keberlanjutan perusahaan. Dalam konteks transformasi digital yang cepat, perusahaan dihadapkan pada tantangan untuk mengintegrasikan teknologi baru sambil mempertahankan praktik bisnis yang berkelanjutan. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kepustakaan (library research) dengan cara mencari buku-buku, jurnal, artikel, situs internet serta dokumen terkait digunakan untuk memperoleh pemahaman yang mendalam sesuai dengan tema yang dibuat. Hasil penelitian menunjukkan bahwa akuntansi digital, melalui penerapan teknologi seperti blockchain dan analitik data, dapat meningkatkan efisiensi operasional dan transparansi, yang pada akhirnya mendukung keberlanjutan bisnis. Selain itu, temuan ini juga mengungkapkan bahwa penerapan standar pelaporan yang transparan dan integrasi ESG (Environmental, Social, and Governance) dalam pelaporan keuangan berkontribusi signifikan terhadap peningkatan kepercayaan investor dan pemangku kepentingan lainnya. Penelitian ini memberikan wawasan bagi para profesional akuntansi dan manajemen perusahaan mengenai pentingnya adaptasi teknologi digital untuk mendukung keberlanjutan bisnis jangka panjang. Dengan demikian, akuntansi tidak hanya berperan sebagai alat pengukuran keuangan, tetapi juga sebagai katalis dalam mencapai tujuan keberlanjutan perusahaan di era digital.
Acceleration of Settlement of Bank Assets and Liabilities in Liquidation by Liquidation Auditor Junanda, Lalu Riko; Karunia, Lalu Zayen Cipta; Sokarina, Ayudia
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i1.2674

Abstract

Bank liquidation is an effort to fulfill all liabilities, both obligations and rights of a factor due to the revocation of a license and the dissolution of a legal entity from the bank. The scope of bank liquidation does not only mean the bank's license being revoked and the legal entity being dissolved, but also the treatment of all rights and obligations of the bank whose license has been revoked. It was recorded that as many as 10 Rural Credit Banks (BPR) in the first semester of 2024 had their business licenses revoked by the Financial Services Authority OJK. After their business licenses were revoked by the OJK, the Deposit Insurance Corporation (LPS) was given a mandate through Law No. 24 of 2004 to resolve failed banks through bank liquidation. One of the bank liquidation processes involves a Public Accounting Firm (KAP) to provide liquidation audit services. The purpose of the liquidation audit is to verify the financial statements prepared by the liquidation team formed by LPS. The community service team had the opportunity to do an internship at KAP. KAP assigned to assist in the liquidation audit process at Bank Under Liquidation (BDL) in Indramayu, West Java. As a result, the liquidation audit team carried out several audit procedures, namely: document vouching, field surveys to debtors, and physical checks of BDL assets. At the reporting stage, the evidence obtained was then used to complete and produce the BDL Net Asset Change Report (LAPAN) which was submitted to the service user, namely LPS.
INOVASI OLAHAN KERIPIK KELAPA SEBAGAI STRATEGI PEMBERDAYAAN EKONOMI BERBASIS PRODUK LOKAL DI DESA LOYOK Tira, Hendry; Junanda, Lalu Riko; Ananda, Brigita Haura; Delia, Valentina; Susetyo, Muhammad Rakha Putra; Hariyanto, Satria Putra; Alhamida, Herlina; Wahab, Alvina Oktavia; Agustina, Mutia; Cahyaningsih, Anjuri; Kartika, Cindy Angelia
Jurnal Bakti Nusa Vol. 6 No. 2 (2025): JURNAL BAKTI NUSA
Publisher : Jurusan Teknik Elektro Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/baktinusa.v6i2.146

Abstract

The coconut chip innovation program in Loyok Village, Sikur District, East Lombok, was implemented to optimize the utilization of abundant coconut plantation produce into high-value-added products. The goal of this activity was to improve community skills in coconut processing, promote economic independence, and create new business opportunities based on local potential. Activities included observing village potential, testing product formulations, training in coconut chip production for women in the Family Welfare Movement (PKK), and mentoring on packaging and marketing strategies. The program's results demonstrated improved community skills in coconut processing, awareness of the added value of local products, and expanded market access, including through social media and online platforms. Impacts include increased product selling prices, entrepreneurial motivation, the creation of new jobs, and strengthening family finances. Supporting factors for success include the availability of raw materials, active community involvement, and support from the village and the University of Mataram Community Service Program (KKN PMD) team. However, challenges such as limited capital, production equipment, and digital marketing skills still need to be overcome.
Co-Authors agustina, mutia Alhamida, Herlina Ananda, Brigita Haura Ayudia Sokarina Cahyaningsih, Anjuri Delia, Valentina Hariyanto, Satria Putra Kartika, Cindy Angelia Karunia, Lalu Zayen Cipta Susetyo, Muhammad Rakha Putra Tira, Hendry Wahab, Alvina Oktavia