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All Journal Jurnal Al-Iqtishad Edueksos : Jurnal Pendidikan Sosial & Ekonomi JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Hukum Ekonomi Syariah Jurnal Pengabdian Kepada Masyarakat (Mediteg) Quantitative Economics and Management Studies Akuntansi'45 Jurnal Akuntansi AKUNESA Worksheet : Jurnal Akuntansi Jurnal Media Akademik (JMA) International Journal of Economics, Management and Accounting International Journal of Management and Business HUKUM EKONOMI ISLAM
Fitra Izzadieny
Politeknik Negeri Tanah Laut
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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AKUNTANSI BERKELANJUTAN SEBAGAI PILAR PEMBANGUNAN EKONOMI HIJAU UNTUK INDONESIA EMAS 2045 Try Edi Suwarno; Radna Nurmalina; Noor Amelia; Eni Suasri; Fitra Izzadieny
Jurnal Media Akademik (JMA) Vol. 3 No. 8 (2025): JURNAL MEDIA AKADEMIK Edisi Agustus
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/4qn25m75

Abstract

Penelitian ini bertujuan menganalisis peran akuntansi berkelanjutan sebagai pilar pembangunan ekonomi hijau dalam mendukung pencapaian visi Indonesia Emas 2045. Pendekatan kualitatif digunakan melalui metode studi literatur dengan mengkaji 30 publikasi ilmiah bereputasi dari jurnal terindeks Scopus, ResearchGate, prosiding, serta laporan lembaga resmi. Analisis dilakukan untuk mengidentifikasi tren global dan regional penerapan akuntansi berkelanjutan, hambatan yang dihadapi Indonesia, serta peluang yang dapat dimanfaatkan. Hasil kajian menunjukkan bahwa penerapan akuntansi berkelanjutan secara global telah mengalami pertumbuhan signifikan, didorong oleh kesadaran akan perubahan iklim, tuntutan transparansi, dan integrasi prinsip Environmental, Social, and Governance (ESG). Di Indonesia, meskipun kebijakan terkait pelaporan keberlanjutan telah mulai diimplementasikan, masih terdapat hambatan berupa rendahnya literasi akuntansi berkelanjutan, keterbatasan sumber daya, serta minimnya dukungan teknologi. Penelitian ini menegaskan urgensi penguatan kebijakan, peningkatan kapasitas sumber daya manusia, dan pemanfaatan teknologi digital untuk mempercepat adopsi akuntansi berkelanjutan. Kebaruan penelitian ini terletak pada pemetaan komprehensif peluang dan hambatan penerapan akuntansi berkelanjutan di Indonesia dengan perspektif jangka panjang menuju Indonesia Emas 2045.
Korelasi Antara Zero Based Budgeting Dengan Efisiensi Operasional Pada Perusahaan Jasa Kontraktor Rahmi Nadiar; Rahmatullah Alfikri; Annisa Tri Hidhayati; Fitra Izzadieny; Riyadatul Muthmainnah
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4188

Abstract

This study aims to examine the correlation between the implementation of Zero-Based Budgeting (ZBB) and operational efficiency in contractor service companies. A quantitative method was used with a case study approach at CV. KMP. Data were collected through questionnaires using a Likert scale (1–4) involving 15 respondents, including project managers, budget staff, and field supervisors. The data analysis showed a Pearson correlation coefficient of 0.973 and a significance value of 0.000, indicating a positive and significant relationship between ZBB and operational efficiency. The application of ZBB has proven effective in reducing cost waste and enhancing project execution efficiency. This research contributes to the development of performance-based budgeting strategies to improve operational efficiency in contractor companies.
Caught in the Feed: How Social Media and Lifestyle Override Financial Awareness Among Students Hayatie, Marliza Noor; Dewi, Nurul Afianingrum Rahma; Nadiar, Rahmi; Izzadieny, Fitra
Quantitative Economics and Management Studies Vol. 6 No. 5 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems4174

Abstract

This study investigates the influence of social media, lifestyle, and personal financial management on students’ consumptive behavior. The research was conducted at Tanah Laut State Polytechnic involving students of the Accounting Study Program from the 2022 and 2023 cohorts. A total of 181 respondents were selected using purposive sampling. The study adopted a quantitative approach with data collected through a structured questionnaire. The collected data were analyzed using multiple linear regression assisted by SPSS version 26. The results reveal that, partially, social media and lifestyle have a significant and positive influence on students’ consumptive behavior. In contrast, personal financial management does not significantly affect students’ consumptive tendencies. The simultaneous analysis indicates that all three variables social media, lifestyle, and personal financial management collectively have a significant positive influence on consumptive behavior among students. The findings of this study suggest that digital exposure and lifestyle orientation are dominant factors influencing consumption decisions among students, whereas internal financial control has a weaker individual impact. These results provide a clear overview of the behavioral tendencies in student consumption and highlight the role of social and financial factors in shaping those behaviors.
Do Women Directors Representation Matter? Analyzing Its Moderating Effect on Firm Size and Cash Holdings Nor Rahma Rizka; Deafatunnizwa Ulfida; Fitra Izzadieny
International Journal of Management and Business Vol. 2 No. 1 (2025): January
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64515/ijmb.v2i1.97

Abstract

This research is based on the underrepresentation of female directors and its potential implications, particularly how their presence may moderate the relationship between firm size and cash holdings, given the gender gap and its potential impact on financial decision-making dynamics. This study aims to test and analyze the effect of company size on cash holdings with female director representation as a moderating variable in the LQ45 index company listed on the Indonesia Stock Exchange. The population used in this study is all companies listed in LQ45 index. Sample selection techniques using purposive sampling, with specified criteria, namely; Companies that are used as samples must be included in the LQ45 index since 2021-2023 in a row, the LQ45 company presents an annual report since 2021-2023. From all companies consistently included in the LQ45 index during the 2021-2023 period that provided the required financial indicators and annual reports, an initial sample of 31 companies was obtained. After excluding outliers, the final dataset comprised 69 observations for analysis. This study utilizes panel data to test the relationship between variables that are the focus of the study. The data obtained are processed, grouped, and analyzed using STATA statistical software. To test the moderation effect in the study, the Moderated Regression Analysis (MRA) method is used. The results found that company size has a significant positive effect on cash holdings, this study also indicates that female directors moderate the relationship between company size and cash holdings effectively. For future research could Investigate the relationship between gender diversity and cash management in different industries or international settings to assess the generalizability of the results, incorporate qualitative methods, such as interviews or case studies, to better understand how female directors influence financial decision-making and the organizational dynamics involved.
Co-Authors Alfikri, Rahmatullah Annisa Tri Hidhayati Deafatunnizwa Ulfida Dewi, Nurul Afianingrum Rahma Hayatie, Marliza Noor Indriyani Indriyani Noor Amelia Nor Rahma Rizka Nurmalina, Radna Prabowo, Kristianto Tricahya Rahmi Nadiar Rahmi, Audina Riyadatul Muthmainnah Rizky Mega Arini Suwarno, Try Edi Ulfida, Deafatunnizwa Victorinus Laoli