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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi
Arin Dwi Wulandari
Universitas Muhammadiyah Surakarta
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Leverage, Profitabilitas, Likuiditas, Dewan Komisaris, dan Komite Audit terhadap Pengungkapan Sustainable Development Goals Arin Dwi Wulandari; Eny Kusumawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.7051

Abstract

Sustainable Development Goals (SDGs) is a global agreement to achieve sustainable development. This study aims to analyse the effect of leverage, profitability, liquidity, board of commissioners, and audit committee on SDGs disclosure in non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. This research uses quantitative methods with secondary data from annual reports and corporate sustainability reports. The measurement of each variable is the sustainability report disclosure index (SRDI) to measure SDGs, the measurement of the leverage variable using the debt to equity ratio (DER), profitability using return on assets (ROA), liquidity using the current ratio, the board of commissioners is proxied by the composition of the independent board of commissioners, and the audit committee is proxied by the number of audit committee members. Data analysis using multiple linear regression. The results showed that leverage has a negative effect on SDGs disclosure, while profitability, board of commissioners, and audit committee have a positive effect. Meanwhile, liquidity has no effect on SDGs disclosure. This study provides recommendations for future research to expand sample coverage and consider other factors that may affect SDGs disclosure, such as material flow cost accounting (MFCA) and financial distress.
JURNAL ANALISIS PENGUKURAN DAN PENGAKUAN AKUNTANSI PERSEDIAAN BERDASARKAN PSAK NO.14 PADA TOKO BUKET ALKHANSA CRAFT Arin Dwi Wulandari; Andrian M. Fikri; Najwan Malika; Citra N Sari; Fahana U Sari
Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 2 No. 1 (2024)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/determinasi.v2i1.192

Abstract

Inventory, or goods available for use in making a company's products, is a valuable asset in a company. The company can continue to operate with inventory. Alkhansa Craft Bouquet Shop is a business that operates in the bouquet sector which produces flower bouquets, snack bouquets, or other bouquets which are then sold for a profit. Alkhansa Craft Bouquet Shop is located on Jl. Rajawali Raya, Nilagraha, Gonilan, Kartasura District, Sukoharjo Regency, Central Java 57169. The purpose of conducting this research is to determine the accounting measurement and recognition of inventory based on PSAK No. 14 at the Alkhansa Craft Bouquet Shop. The method used in this research is a qualitative research method which is a method for describing the condition of a company using actual facts that occur in a company. This research concludes that the measurement and recognition of inventory accounting is based on PSAK No.14 at the Alkhansa Bouquet Shop Craft has not been implemented yet.
Co-Authors Andrian M. Fikri Citra N Sari Eny Kusumawati Fahana U Sari Najwan Malika