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All Journal Jurnal Pengabdian Masyarakat: Darma Bakti Teuku Umar Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) JAKBS JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi Keuangan Dan Perpajakan
Abrar Amri
Universitas Teuku Umar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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EXPLORING CSR REPORTING PRACTICES AND STRATEGIC FUND ALLOCATION IN PALM OIL COMPANIES Dara Angreka Soufyan; Rimal Mahdani; Hafizhah Risnafitri; Abrar Amri; Dewi Maya Sari
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 4 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i4.2390

Abstract

Corporate Social Responsibility (CSR) has become a mandatory practice for companies, including those in the palm oil industry, which plays a significant role in the global economy. However, inconsistent accounting treatments for CSR expenditures have raised challenges in achieving transparency and accountability. This study examines the variations in CSR accounting practices among palm oil companies listed on the Indonesia Stock Exchange and their implications for financial transparency, stakeholder trust, and corporate sustainability. The findings reveal that companies adopt diverse approaches to reporting CSR expenditures, treating them as operating expenses, tax-related costs, or long-term investments. While some companies integrate CSR into sustainability initiatives aligned with global standards like ISPO and RSPO, others treat CSR as a compliance obligation. This inconsistency underscores the absence of explicit accounting standards for CSR, creating challenges for investors, auditors, and policymakers in assessing the impact of CSR activities. This study highlights the need for harmonised regulations and standardised CSR reporting practices to enhance financial transparency and accountability. By addressing these gaps, companies can strengthen stakeholder trust, improve corporate reputation, and contribute to the long-term sustainability of the palm oil industry.
Peningkatan Kapasitas Ekonomi Perempuan Koperasi Jeumpa Puteh melalui Pelatihan Perhitungan Harga Pokok Produksi (HPP) Dewi Maya Sari; Mislinawati Mislinawati; Maliya Syabriyana; Adinda Zahra Apsari; Nabila Syakira; Dara Angreka Soufyan; Abrar Amri
Jurnal Pengabdian Masyarakat: Darma Bakti Teuku Umar Vol 7, No 2 (2025): Juli-Desember
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/baktiku.v7i2.13496

Abstract

The training on the calculation of the cost of goods sold (COGS) at Koperasi Jeumpa Puteh aimed to enhance the economic capacity of its members, particularly women, in managing their micro-businesses. The activity provided basic understanding of COGS, simple financial management, and product marketing techniques. The program also included training in producing antiseptic soap from used cooking oil waste, adopting a circular economy concept to reduce waste and increase product competitiveness. The training results showed an improvement in the members' understanding of COGS, allowing them to calculate production costs and set more accurate selling prices. Furthermore, the members also gained skills in financial management and digital product marketing. This program has had a positive impact on women's empowerment, improving family welfare, and supporting the sustainability of micro-enterprises at the community level.
Analisis Kinerja Keuangan Pada Perusahaan Fintech Lending Berizin Otoritas Jasa Keuangan Mariani Br Berutu; Abrar Amri; Rimal Mahdani
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study examines the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM) on Return on Assets (ROA) as a measure of financial performance in licensed Fintech Lending companies registered with the Financial Services Authority (OJK) for the period 2021–2023. The rapid growth of the fintech industry, particularly peer-to-peer (P2P) lending services, highlights the need for evaluating financial performance through financial statement analysis. This research adopts a quantitative approach using multiple linear regression on 38 financial reports published by OJK. The results indicate that, partially, CAR and NIM have a significant influence on ROA, while LDR does not. Simultaneously, the three independent variables CAR, LDR, and NIM have a significant effect on the financial performance of Fintech Lending Financial Services Authority (OJK) for the period 2021–2023.
Pengaruh Pengungkapan Islamic Social Reporting (ISR) Dan Corporate Social Responsibility (CSR) Terhadap Kinerja Keuangan Pada Bank Umum Syariah Perbankan Indonesia Fitri Anggriani; Abrar Amri; Syafrizal Syafrizal
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3725

Abstract

This study examines the effect of Islamic Social Reporting (ISR) and Corporate Social Responsibility (CSR) disclosure on the financial performance of Islamic Commercial Banks (BUS) for the 2021-2024 period. ISR in this study is projected through the ISR index score, CSR is projected through the CSR score index, and financial performance is projected through ROA. Data in this study were obtained from the official websites of BUS and the Financial Services Authority (OJK). The sample used was 8 BUS that published annual financial reports for the 2021-2024 period. The sampling method in this study was purposive sampling. The data analysis method used in this study was panel data regression analysis using Eviews 12 software. The results of this study indicate that ISR partially has a positive and significant effect on the financial performance of Islamic Commercial Banks. Meanwhile, CSR partially and significantly does not affect the financial performance of Islamic Commercial Banks. Simultaneously, the ISR and CSR variables do not affect the financial performance of Islamic Commercial Banks
Pengaruh Komisaris Independen dan Ukuran Perusahaan Terhadap Financial Distress Cut Widy Aulia Putri; Abrar Amri
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.640

Abstract

Financial distress dapat merujuk pada situasi saat suatu perusahaan sulit untuk dapat membayarkan kewajibannya serta memenuhi kegiatan operasionalnya, hal tersebut terjadi dikarenakan memburuknya kondisi keuangan pada perusahaan tersebut. Kondisi tersebut juga dapat berfungsi untuk dijadikan sebagai indikator awal munculnya potensi suatu perusahaan dalam mengalami kebangkuratan atau likuidasi, oleh karena itu pemangku kepentingan perlu untuk mengenali potensi tersebut dan segera mengatasi penyebabnya. Penelitian ini memiliki tujuan untuk mengetahui pengaruh komisaris independen serta ukuran perusahaan terhadap financial distress pada perusahaan farmasi yang terdaftar pada Bursa Efek Indonesia (BEI) untuk periode 2021-2024. Teknik untuk memilih sampel yang digunakan adalah purposive sampling dengan memilih perusahaan yang memenuhi persyaratan yang telah ditentukan untuk dijadikan sampel, dengan menggunakan analisis regresi linier berganda sebagai teknik analisis untuk menguji hipotesis. Hasil yang ditemukan menunjukkan bahwa komisaris independen yang diukur dengan menggunakan proporsi komisaris independent tidak berpengaruh signifikan terhadap financial distress, sedangkan ukuran perusahaan berpengaruh signifikan terhadap financial distress.
Co-Authors Adinda Zahra Apsari Cut Widy Aulia Putri Dewi Maya Sari Dewi Maya Sari Fitri Anggriani Hafizhah Risnafitri Maliya Syabriyana Mariani Br Berutu Mislinawati Nabila Syakira Rimal Mahdani SOUFYAN, DARA ANGREKA Syafrizal Syafrizal