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Pengaruh Dana CSR, Profitabilitas dan Ukuran Perusahaan terhadap Kualitas Pengungkapan Sustainability Report Perusahaan Peserta Asia Sustainability Reporting Rating (ASRRAT) Gaffar, Andi Nurrahma; Ikram S, Muhammad; Syah, Arzal; Irsad, Irsad; Chairulnisa, Chairulnisa; Ardiansyah, Firman
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15388

Penelitian ini bertujuan untuk mengkaji apakah dana CSR, profitabilitas, dan ukuran perusahaan berpengaruh terhadap kualitas pengungkapan sustainability report. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari diambil dari laporan tahunan (annual report), laporan keberlanjutan (sustainability report), laporan peringkat perusahaan peserta Asia Sustainability Reporting Rating (ASRRAT) serta sumber lain yang berhubungan dengan penelitian ini. Populasi dalam penelitian ini adalah perusahaan peserta Asia Sustainability Reporting Rating (ASRRAT). Sampel penelitian dipilih menggunakan metode purposive sampling dengan beberapa kriteria yaitu perusahaan peserta Asia Sustainability Reporting Rating (ASRRAT) yang meraih peringkat platinum pada tahun 2022 dan menerbitkan laporan keuangan serta laporan keberlanjutan (sustainability report) tahun 2020-2022. Hasil penelitian secara parsial menunjukkan bahwa Dana CSR (X1), dan Profitabilitas (X2) tidak berpengaruh secara parsial terhadap kualitas pengungkapan sustainability report (SR). Sedangkan ukuran perusahaan (X3) berpengaruh secara parsial terhadap kualitas pengungkapan sustainability report (SR). Untuk pengujian secara simultan dapat disimpulkan bahwa dana CSR, profitabilitas dan ukuran perusahaan berpengaruh secara simultan terhadap kualitas pengungkapan sustainability report (SR)

ANALYSIS OF ENVIRONMENTAL ACCOUNTING ACTUALIZATION ON ENVIRONMENTAL COSTS AS AN EFFORT FOR SOCIAL RESPONSIBILITY AT PT. PN XIV SOUTH SULAWESI Gaffar, Andi Nurrahma; Ikram. S, Muhammad; Kusumawati, Indra; Imam, Muh. Abdi
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13096

The objective of this study is to examine the Company's Environmental Accounting Actualization by identifying, acknowledging, quantifying, presenting, and reporting environmental expenses in financial statements. The study was carried out at PT. PN XIV South Sulawesi. This study employs primary qualitative data via interviews and secondary quantitative data derived from firm financial records. The findings indicate that corporations acknowledge the operational expenses associated with trash management (environmental costs) as a part of their production costs, taking into account that waste is generated as a by-product of the manufacturing process. Currently, there are no explicit regulations in accounting standards for the disclosure of environmental concerns in financial reports. Therefore, each firm has the freedom to apply its own policy in this regard.

KEPEMILIKAN INSTITUSIONAL DALAM MEMODERASI PRAKTIK MANAJEMEN LABA DI INDONESIA Ikram.S, Muhammad; Gaffar, Andi Nurrahma; Arzalsyah, Arzalsyah; Imam, Muh. Abdi; Syahrani, Dwi; Purniawan, Didin
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14364

Penelitian ini bertujuan untuk mengkaji peran kepemilikan institusional dalam memoderasi praktik manajemen laba di Indonesia. Manajemen laba merupakan tindakan manajerial yang bertujuan untuk mempengaruhi laporan keuangan perusahaan guna mencapai tujuan tertentu, seperti memenuhi target kinerja atau memaksimalkan bonus. Kepemilikan institusional, sebagai salah satu bentuk pengawasan eksternal, diyakini memiliki kemampuan untuk membatasi praktik-praktik tersebut. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tertentu. Variabel dependen dalam penelitian ini adalah manajemen laba, yang diukur menggunakan discretionary accruals. Sementara itu, variabel independen adalah kepemilikan institusional dan beberapa variabel kontrol lainnya seperti ukuran perusahaan, leverage, dan profitabilitas. Hasil analisis menunjukkan bahwa kepemilikan institusional secara signifikan memoderasi hubungan antara variabel-variabel independen dan praktik manajemen laba. Kepemilikan institusional yang tinggi cenderung mengurangi intensitas manajemen laba yang dilakukan oleh manajemen perusahaan. Temuan ini mengindikasikan bahwa institusi yang memiliki saham di perusahaan mampu menjalankan fungsi pengawasan dengan baik sehingga dapat menekan praktik manajemen laba. Penelitian ini memberikan kontribusi bagi literatur akuntansi dan keuangan di Indonesia serta memberikan implikasi praktis bagi para investor institusional dalam mengelola portofolio investasi mereka. Selain itu, hasil penelitian ini juga bermanfaat bagi regulator dalam merumuskan kebijakan yang dapat meningkatkan transparansi dan akuntabilitas perusahaan publik

Pengaruh Dana CSR, Profitabilitas dan Ukuran Perusahaan terhadap Kualitas Pengungkapan Sustainability Report Perusahaan Peserta Asia Sustainability Reporting Rating (ASRRAT) Gaffar, Andi Nurrahma; Ikram S, Muhammad; Syah, Arzal; Irsad, Irsad; Chairulnisa, Chairulnisa; Ardiansyah, Firman
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15388

Penelitian ini bertujuan untuk mengkaji apakah dana CSR, profitabilitas, dan ukuran perusahaan berpengaruh terhadap kualitas pengungkapan sustainability report. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari diambil dari laporan tahunan (annual report), laporan keberlanjutan (sustainability report), laporan peringkat perusahaan peserta Asia Sustainability Reporting Rating (ASRRAT) serta sumber lain yang berhubungan dengan penelitian ini. Populasi dalam penelitian ini adalah perusahaan peserta Asia Sustainability Reporting Rating (ASRRAT). Sampel penelitian dipilih menggunakan metode purposive sampling dengan beberapa kriteria yaitu perusahaan peserta Asia Sustainability Reporting Rating (ASRRAT) yang meraih peringkat platinum pada tahun 2022 dan menerbitkan laporan keuangan serta laporan keberlanjutan (sustainability report) tahun 2020-2022. Hasil penelitian secara parsial menunjukkan bahwa Dana CSR (X1), dan Profitabilitas (X2) tidak berpengaruh secara parsial terhadap kualitas pengungkapan sustainability report (SR). Sedangkan ukuran perusahaan (X3) berpengaruh secara parsial terhadap kualitas pengungkapan sustainability report (SR). Untuk pengujian secara simultan dapat disimpulkan bahwa dana CSR, profitabilitas dan ukuran perusahaan berpengaruh secara simultan terhadap kualitas pengungkapan sustainability report (SR)

ANALISIS EFEKTIVITAS PENERIMAAN PENDAPATAN DAERAH KOTA MAKASSAR TAHUN 2024 BERDASARKAN DATA DJPK KEMENKEU Gaffar, Andi Nurrahma; Adriansyah, Adriansyah; Yusuf, Yulia Yunita; Faisal, Andi; Asmar, Asmar
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.274

This study aims to analyze the effectiveness of regional revenue collection in Makassar City for the year 2024 based on official data from the Directorate General of Fiscal Balance (DJPK) of the Ministry of Finance of the Republic of Indonesia. The research employs a descriptive quantitative approach focusing on three main components of regional revenue: Local Own-Source Revenue (PAD), Transfers to Regions and Village Funds (TKDD), and Other Legitimate Revenues. The analysis is conducted by calculating the effectiveness ratio between budget realization and targets to assess the region’s fiscal performance. The results show that the overall effectiveness of Makassar City’s regional revenue reaches 82.46%, categorized as moderately effective. Specifically, PAD records an effectiveness of 67.41% (less effective), TKDD 104.77% (highly effective), and Other Legitimate Revenues 59.14% (ineffective). The dominance of TKDD in total revenue indicates a continued high fiscal dependence on the central government, while the relatively low contribution of PAD reflects weaknesses in tax administration and suboptimal digitalization of local financial systems. These findings emphasize that the current level of fiscal effectiveness does not yet reflect ideal fiscal independence. Therefore, the Makassar City Government needs to strengthen PAD enhancement strategies through digitalized tax collection, diversification of revenue sources, institutional capacity building, and performance-based fiscal transfer reforms. These efforts are expected to improve revenue effectiveness and promote sustainable fiscal independence.

PERTUMBUHAN HIJAU DAN PEMBANGUNAN INKLUSIF DI ASEAN: BUKTI DARI ANGKA-ANGKA UTAMA ASEAN 2024 lahila M, Andi Farhami; Jumarni, Jumarni; Gaffar, Andi Nurrahma; Munadhir, Munadhir
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.275

Penelitian ini bertujuan untuk menganalisis hubungan antara pertumbuhan hijau (green growth) dan pembangunan inklusif (inclusive development) di kawasan ASEAN dengan menggunakan data sekunder dari ASEAN Key Figures 2024. Pendekatan yang digunakan adalah kuantitatif-deskriptif dengan metode komparatif lintas negara terhadap sepuluh anggota ASEAN. Indeks green growth dibentuk dari indikator energi terbarukan, akses energi bersih, elektrifikasi, dan luas hutan, sedangkan indeks inclusive development diukur melalui tingkat kemiskinan, rasio Gini, partisipasi angkatan kerja, dan partisipasi pendidikan dasar. Analisis korelasi Pearson digunakan untuk menguji hubungan antara kedua indeks. Hasil penelitian menunjukkan bahwa terdapat hubungan positif moderat (r = 0,67) antara pertumbuhan hijau dan pembangunan inklusif di kawasan ASEAN. Negara-negara dengan kinerja lingkungan yang tinggi, seperti Vietnam dan Malaysia, juga menunjukkan capaian sosial-ekonomi yang lebih baik dibandingkan negara-negara berpendapatan rendah seperti Myanmar dan Laos. Hal ini menegaskan bahwa kebijakan energi terbarukan, efisiensi sumber daya, dan perlindungan lingkungan dapat berkontribusi pada pemerataan sosial dan kesejahteraan masyarakat. Meskipun demikian, disparitas antarnegara masih besar akibat perbedaan kapasitas fiskal, kesiapan teknologi, dan dukungan kelembagaan. Temuan ini memperkuat pandangan bahwa green growth dan inclusive development bukan dua agenda yang terpisah, melainkan saling melengkapi dalam mewujudkan pembangunan berkelanjutan di ASEAN. Rekomendasi kebijakan meliputi integrasi kebijakan hijau dan sosial dalam Blueprint ASEAN 2040, penguatan pendanaan hijau, dan penerapan prinsip just transition untuk memastikan keadilan sosial dalam transisi menuju ekonomi hijau.

EFEKTIVITAS KEBIJAKAN DAN KESIAPAN KELEMBAGAAN UKM INDONESIA DI ERA TRANSISI HIJAU: ANALISIS BERDASARKAN INDEKS KEBIJAKAN UKM ASEAN 2024 Yunita Yusuf, Yulia; Rais, Anisatun Humayrah; Anas, Agung Muliaman; Gaffar, Andi Nurrahma; Faisal, Andi
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.281

This study aims to analyze the effectiveness of Indonesia’s government policies and institutional readiness in supporting the green transition of the MSME sector based on the ASEAN SME Policy Index 2024. The research employs a descriptive–comparative approach and exploratory qualitative analysis through a review of index documents, national policy reports, and international publications. The results show that Indonesia has experienced an increase in scores across almost all SMEPI dimensions since 2018, especially in access to finance and digitalization of SMEs. However, Indonesia’s achievements remain low in the dimensions of Greening SMEs and Social & Inclusive Enterprises, indicating that the integration of environmental and social aspects into MSME policies has not yet become a primary priority. In terms of policy effectiveness, three national programs—SEHATI (BPJPH), the Green Financing Roadmap (OJK), and the Green Industry Program (Ministry of Industry)—have high relevance to the green transition, but their implementation effectiveness remains limited due to policy fragmentation and low green literacy among MSME actors. Institutional analysis indicates that Indonesia continues to face constraints in technical capacity, inter-ministerial coordination, and governance, particularly the lack of data-driven monitoring mechanisms and an integrated performance evaluation system for green policies. Overall, the study finds an institutional gap between policy design and implementation. These findings highlight the need for cross-sector policy harmonization, strengthening of green regulations and financing, and the development of data-based monitoring systems to support the transformation of MSMEs toward a green economy.

Challenges and Opportunities of Green Innovation for Indonesian MSMEs: Integrating Maqasid Shariah Perspective with 2024 KADIN Data Yunus, Asmar; arif, Adriansyah; Yunita Yusuf, Yulia; Gaffar, Andi Nurrahma; Syukur, Mukarramah
PINISI Discretion Review Volume 9, Issue 1, September 2025
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pdr.v1i1.78045

The transformation towards a green economy presents a strategic challenge and opportunity for Indonesian MSMEs (Micro, Small, and Medium Enterprises), which comprise over 99% of national business units. This descriptive-qualitative documentary study, utilizing secondary data from KADIN, BPS, and the Ministry of Cooperatives and SMEs, aimed to analyze the challenges and opportunities for implementing Green Innovation in MSMEs, based on 2024 data from KADIN Indonesia, and to review its relevance through the perspective of maqashid syariah (the objectives of Sharia). The findings reveal that green adoption is hindered by low technology literacy, limited access to green financing, inadequate HR training, and insufficient halal and environmental certification, yet significant opportunities exist due to rising consumer awareness of eco-friendly and halal products, supportive green financing policies from the OJK, and free halal certification programs from BPJPH. From a maqashid syariah perspective, Green Innovation aligns with the spiritual and moral objectives of Hifz al-Din (preservation of religion) and Hifz al-Nafs (preservation of life), underscoring ethical halal production, environmental sustainability, and social responsibility. The study concludes that the synergy between Green Innovation and Islamic values can enhance MSME competitiveness and foster an inclusive, equitable, and sustainable green and halal economic ecosystem in Indonesia.

Empowering Coastal Communities Through Sustainable Economy and Adoption of Financial Technology in Bira Beach, South Sulawesi Gaffar, Andi Nurrahma; Muhajir, Muhammad Nur Alam; Mursyid; Ilham; Aqidah, Nur Ariani; Hamida; Ikram, Muhammad; Zam, Muhammad Fahmi Ilyasir
Engagement: Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 2 (2025): November 2025
Publisher : Asosiasi Dosen Pengembang Masyarajat (ADPEMAS) Forum Komunikasi Dosen Peneliti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/engagement.v9i2.2126

Bira Beach in South Sulawesi is a leading coastal tourism destination with strong potential for local economic growth through micro, small, and medium enterprises (MSMEs). However, many MSMEs still face challenges related to limited digital literacy, product innovation, and understanding of sustainable business management. This community service program was designed to enhance MSME competitiveness, promote sustainable business practices aligned with the Sustainable Development Goals (SDGs), improve digital literacy, and foster collaboration among entrepreneurs, academics, and local government. Using participatory collaborative and descriptive methods, the program implemented a series of workshops, mentoring sessions, and field visits focusing on financial technology adoption, creative product innovation, and sustainable creative economy training. The results show an increased understanding of sustainable business concepts, greater readiness to adopt financial technology such as QRIS and e-wallets, and enhanced digital marketing capabilities among MSME participants. The program also encouraged stronger cooperation between MSMEs and local stakeholders to support long-term independence and sustainable community-based economic development in the Bira Beach area.

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