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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JMM (Jurnal Masyarakat Mandiri) Ilomata International Journal of Tax and Accounting Enrichment : Journal of Management Jurnal Scientia Economics, Business and Management Science Journal Jurnal Ekonomi Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Trisakti Indonesian Research Journal on Education Jurnal Ilmiah Akuntansi Keuangan dan Bisnis International Journal of Economic, Technology and Social Sciences (Injects) Jurnal Ilmiah Akuntansi dan Keuangan
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The Influence Of Capital Structure And Financial Performance On Company Value In Registered Banking Companies On The Indonesian Stock Exchange Novitaria Sipayung; Shabrina Tri Asti Nasution; Sari Bulan Tambunan
Jurnal Scientia Vol. 13 No. 03 (2024): Education and Sosial science, June - August 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this research is to determine the influence of capital structure and financial performance on banking companies listed on the Indonesia Stock Exchange in 2020-2022. The design of this research is an associative approach. The population in this study was 46 banking companies listed on the Indonesia Stock Exchange in 2020-2022 with a sampling technique using the proportional sampling method, so that the sample obtained was 31 companies with a research period of 3 years so that the total observation data amounted to 93 company financial report data. banks listed on the Indonesian Stock Exchange in 2020-2022. The data analysis method uses multiple linear regression analysis. The research results show that partially capital structure has a negative and significant effect on company value, financial performance has a positive and significant effect on company value, and simultaneously capital structure and financial performance have a positive and significant effect on company value.
Pengaruh Environmental, Social Dan Governance Terhadap Financial Performance Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI Tahun 2020-2023 Rahmawati, Rizki; Pratama, Ikbar; Tambunan, Sari Bulan
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 4, No 1 (2025): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v4i1.6092

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Environmental, Social Dan Governance Terhadap Financial Performance. Jenis penelitian yang digunakan pada penelitian ini adalah penelitian kuantitatif dengan pendekatan asosiatif kausal, sumber data dalam penelitian menggunakan sumber data sekunder. Objek penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Populasi dalam penelitian ini adalah seluruh laporan keuangan Perusahaan, data annual report dan sustainability report pada perusahaan pertambangan subsektor batu bara yang terdaftar di Bursa Efek Indonesia (BEI) dengan menggunakan metode pengambilan sampel purposive sampling. Hasil penelitian yang telah dilakukan menunujukkan bahwa environmental berpengaruh positif dan signifikan terhadap financial performance, social berpengaruh positif dan signifikan terhadap financial performance, governance berpengaruh positif dan signifikan terhadap financial performance dan environmental, social dan governance secara bersama-sama berpengaruh positif dan signifikan terhadap financial performance pada perusahaan pertambangan sub sektor batu bara yang terdaftar di Bursa Efek Indonesia periode tahun 2020-2023.
Advancing Sustainable Development in PROPER-Registered Public Companies through Green Accounting and Material Flow Cost Accounting Ananda, Rana Fathinah; Rahman, Fauziah; Rahmadhani, Sari Nuzullina; Tambunan, Sari Bulan; Tursina, Tursina
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 14 No. 1 (2025): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/sfmjsa77

Abstract

This study investigates the impact of Green Accounting and Material Flow Cost Accounting on Sustainable Development among publicly traded companies participating in PROPER during the 2019–2023 period. The research population encompasses 661 companies consistently listed throughout those years. Using a purposive sampling method, the study selected companies that published complete financial reports and were listed in PROPER for the entire observation period. Based on these criteria, a final sample of 9 companies was identified, resulting in 45 data observations across five years. Panel Data Regression was employed as the analytical technique. The findings reveal that both Green Accounting and Material Flow Cost Accounting exert a positive and significant partial influence on Sustainable Development. Furthermore, the combined effect of these two accounting approaches contributes meaningfully to the advancement of sustainability practices among companies listed on the Indonesia Stock Exchange during the observed period.
Pengaruh Sistem Informasi Akuntansi Manajemen dan Pengendalian Internal Terhadap Kinerja Manajerial pada PT. Perkebunan Nusantara IV (Persero) Jannah, Miftahul; Habibie, Muhammad; Nasution, Shabrina Tri Asti; Tambunan, Sari Bulan
Indonesian Research Journal on Education Vol. 4 No. 3 (2024): irje 2024
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v4i3.827

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis Apakah sistem informasi akuntansi manajemen dan pengendalian intern berpengaruh terhadap kinerja manajerial pada PT Perkebunan Nusantara IV, Jenis penelitian ini digunakan yaitu metode asosatif. Penelitian ini dilakukan pada PT Perkebunan Nusantara IV (Persero). Populasi dalam penelitian ini adalah para manajer atau kepala divisi di PT Perkebunan Nusantara IV (Persero). Teknik pengumpulan data yang dipergunakan penulis adalah studi dokumentasi dan penyebaran kuesioner. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Sistem Informasi Akuntansi Manajemen memiliki pengaruh positif signifikan terhadap Kinerja Manajerial pada PT Perkebunan Nusantara IV, Pengendalian Internal berpengaruh positif signifikan terhadap Kinerja Manajerial pada PT Perkebunan Nusantara IV dan Sistem Informasi Akuntansi Manajemen dan Pengendalian Internal memiliki pengaruh psoitif signifikan terhadap Kinerja Manajerial pada pada PT Perkebunan Nusantara IV.
MODEL EKONOMI HIJAU AGRIBISNIS KOPI GAYO DENGAN INOVASI EKONOMI AKUNTANSI DI ACEH TENGAH Tambunan, Sari Bulan; Effendi, Ihsan; Amelia, Wan Rizca
JMM (Jurnal Masyarakat Mandiri) Vol 10, No 1 (2026): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v10i1.36721

Abstract

Abstrak: Kegiatan pengabdian kepada masyarakat ini bertujuan mengembangkan Model Ekonomi Hijau Agribisnis Kopi yang terintegrasi dengan inovasi ekonomi akuntansi guna meningkatkan keberlanjutan lingkungan, efisiensi usaha tani, dan daya saing petani kopi. Kegiatan dilaksanakan bersama kelompok tani dan koperasi kopi rakyat dengan melibatkan 30 petani kopi sebagai peserta. Permasalahan utama yang dihadapi mitra adalah rendahnya pemahaman terhadap konsep ekonomi hijau, praktik agribisnis berkelanjutan, serta pencatatan ekonomi usaha tani yang mencerminkan nilai tambah lingkungan. Metode pelaksanaan meliputi pelatihan, pendampingan partisipatif, dan demonstrasi praktik yang difokuskan pada budidaya ramah lingkungan, pencatatan biaya produksi sederhana, analisis keuntungan usaha tani, serta pemanfaatan limbah kopi. Evaluasi dilakukan melalui pre-test dan post-test, observasi lapangan, dan penilaian adopsi teknologi. Hasil kegiatan menunjukkan peningkatan literasi pencatatan biaya produksi dari 35% menjadi 82%, sekitar 70% peserta mulai menggunakan pupuk organik, serta potensi efisiensi biaya produksi sebesar 10–15%. Kegiatan ini menjadi fondasi awal penerapan agribisnis kopi yang lebih hijau, transparan, dan berdaya saing.Abstract: This community service activity aims to develop an integrated Green Economy Model for the Coffee Agribusiness that incorporates accounting innovation to improve environmental sustainability, farming efficiency, and the competitiveness of coffee farmers. The activity was carried out in collaboration with farmer groups and community coffee cooperatives, involving 30 coffee farmers as participants. The main problems faced by partners were a low understanding of the concept of green economy, sustainable agribusiness practices, and economic recording of farming businesses that reflect environmental added value. The implementation methods included training, participatory assistance, and practical demonstrations focused on environmentally friendly cultivation, simple production cost recording, analysis of farming business profits, and utilization of coffee waste. Evaluation was conducted through pre-tests and post-tests, field observations, and technology adoption assessments. The results of the activity showed an increase in production cost recording literacy from 35% to 82%, with around 70% of participants starting to use organic fertilizers, as well as potential production cost efficiencies of 10-15%. This activity laid the initial foundation for the implementation of a greener, more transparent, and more competitive coffee agribusiness.
The Contribution Of Environmental Accounting And Green Economy In Supporting The Increase In Income Of Madirsan Ornamental Plant Msmes In Deli Serdang Regency Hasanah, Nurul; Tambunan, Sari Bulan; Siregar, Muhammad Akbar; Lubis, Adelina
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.9456

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a significant role in the Indonesian economy, including the ornamental plant subsector in Deli Serdang Regency, which is growing in line with the green lifestyle trend. This study analyzes the influence of environmental accounting and green economy on the revenue of the Madirsan Ornamental Plant MSME using quantitative methods, using 50 respondents through a Likert questionnaire and multiple linear regression analysis. The results show that both variables have a significant positive effect on increasing revenue, with green economy as the dominant factor. The R² value of 0.643 indicates that 64.3% of the variation in revenue is explained by both variables, the remainder is influenced by other factors. It is concluded that the implementation of environmental accounting and green economy increases the competitiveness, efficiency, and sustainability of MSMEs while supporting sustainable economic development.
The Influence Of Brand Image, Word Of Mouth And Brand Trust On The Decision To Choose A School Through Choosing Interest At Ira School Foundation Medan Vanindah, Jeihan; Tambunan, Sari Bulan; Suryani, Wan
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.10127

Abstract

This study aims to determine the influence of Brand Image, Word of Mouth, and Brand Trust on the Decision to Choose a school at Yayasan Perguruan IRA in Medan City, with Interest in Choosing as an intervening variable. This quantitative research employs the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method using the SmartPLS 3 application to examine both direct and indirect relationships among Brand Image, Word of Mouth, Brand Trust, Interest in Choosing, and Decision to Choose. The study utilizes primary data collected through research questionnaires. Respondents consist of parents, teachers, and students of Yayasan Perguruan IRA Medan, totaling 100 participants. The hypothesis testing results indicate that Brand Image, Word of Mouth, and Brand Trust have a positive direct influence on the Decision to Choose. Interest in Choosing also has a positive influence on the Decision to Choose. Indirectly, Brand Image, Word of Mouth, and Brand Trust exert a positive effect on the Decision to Choose through Interest in Choosing.
PENDAMPINGAN UMKM KOPI GAYO DALAM MENINGKATKAN NILAI TAMBAH PRODUK MELALUI STRATEGI PEMASARAN, PENGELOLAAN KEUANGAN MANAJEMEN USAHA, DAN LEGALITAS PRODUK Adelina Lubis; Ihsan Effendi; Sari Bulan Tambunan; Muslim Wijaya; Rizkan Zulyadi
JMM (Jurnal Masyarakat Mandiri) Vol 10, No 3 (2026): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v10i3.39095

Abstract

Abstrak: Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan nilai tambah dan daya saing UMKM Kopi Gayo melalui pendekatan terintegrasi pada aspek pemasaran, pengelolaan keuangan, manajemen usaha, dan legalitas produk. Permasalahan utama mitra meliputi pemasaran yang masih konvensional, belum adanya pencatatan keuangan sesuai SAK EMKM, manajemen usaha yang belum terstruktur, serta keterbatasan kepemilikan legalitas usaha. Metode pelaksanaan menggunakan pendekatan partisipatif berbasis pemberdayaan melalui tahapan pra-kegiatan, pelatihan, pendampingan, serta monitoring dan evaluasi terhadap 20 pelaku UMKM Kopi Gayo di Kabupaten Aceh Tengah. Program yang dilaksanakan mencakup pelatihan digital marketing, penyusunan laporan keuangan sederhana, pendampingan manajemen usaha, dan fasilitasi legalitas usaha. Hasil kegiatan menunjukkan peningkatan pemahaman peserta dari 55% menjadi 85% atau meningkat sebesar 30%. Selain itu, terjadi peningkatan kemampuan pemasaran digital, pencatatan keuangan, pengelolaan usaha, serta kesadaran pentingnya legalitas usaha. Meskipun demikian, kendala literasi digital, konsistensi pencatatan keuangan, dan proses legalitas masih memerlukan pendampingan berkelanjutan.Abstract: This community service initiative aims to enhance the value added and competitiveness of Gayo Coffee MSMEs through an integrated approach covering marketing, financial management, business management, and product legality. The main challenges faced by the partners include marketing practices that remain conventional, the lack of financial record-keeping in accordance with the SAK EMKM standards, unstructured business management, and limited business legal status. The implementation method employs a participatory, empowerment-based approach through pre-activity stages, training, mentoring, and monitoring and evaluation of 20 Gayo Coffee SME operators in Central Aceh Regency. The program includes training in digital marketing, preparation of simple financial reports, business management mentoring, and facilitation of business legalization. The results of the activities showed an increase in participants’ understanding from 55% to 85%, a 30% increase. Additionally, there was an improvement in digital marketing skills, financial record-keeping, business management, and awareness of the importance of business legality. However, challenges related to digital literacy, consistency in financial record-keeping, and the legalization process still require ongoing mentoring.
Co-Authors Adelina Lubis Ahmad Prayudi Alfriado Leonard Noprian Dolok Saribu Dolok Saribu Arfan Ikhsan Lubis Dhian Rosalina, Dhian Fauziah Rahman Hendra Harmain Ihsan Effendi Miftahul Jannah Muhammad Akbar Siregar Muhammad Habibie Muslim Wijaya Muslim Wijaya Novitaria Sipayung Nurul Hasanah Pratama, Ikbar Rahmadhani, Sari Nuzullina Rana Fathinah Ananda Rizkan Zulyadi Rizki Rahmawati, Rizki Sari Wulandari Tursina Tursina Vanindah, Jeihan Wan Rizca Amelia Wan Suryani Warsani Purnama Sari Yusnaini Yusnaini Zul Azmi