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All Journal JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Journal of Accounting and Finance
Budi Astuti, Wulan
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Economics, Econometrics & Finance

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PENGARUH MANAJEMEN MODERN, AKUNTABEL, TRANSPARAN, AMANAH DAN PROFESIONAL TERHADAP SISTEM INFORMASI AKUNTANSI BAZNAS DI JAWA TENGAH Zulfa safira, Indana; Budi Astuti, Wulan
Journal of Accounting and Finance Vol. 4 No. 1 (2025): Maret
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/jafin.v4i1.12610

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui Pengaruh Manajemen Modern, Akuntabel, Transparan, Amanah, Profesional Terhadap Sistem Informasi Akuntansi BAZNAS Di Jawa Tengah. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer. Sampel yang digunakan dalam penelitian sebanyak 75 Staf BAZNAS. Metode pengumpulan berupa kuisioner dengan pengukuran skala likert. Teknik analisis data yang digunakan yaitu analisis regresi linier berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa manajemen modern, akuntabel, transparan, amanah , profesional berpengaruh positif signifikan terhadap sistem informasi akuntansi BAZNAS Di Jawa. Kata Kunci : Modern, Akuntabel, Transparan, Amanah, Profesional, Sistem Informasi akuntansi.   Abstract This research to determine the influence of modern management, accountable management, transparent management, trustworthy management, and professional management on the accounting information system of BAZNAS in Central Java. The study used a quantitative approach with primary data. The sample consisted of 75 BAZNAS staff. Data collection method involved questionnaires with Likert scale measurement. The data analysis technique used was multiple linear regression analysis with the assistance of SPSS. The results show that modern management, accountable management, transparent management, trustworthy management, and professional management have a positive and significant impact on the accounting information system of BAZNAS in Central Java. Keywords: Modern, Accountable, Transparent, Trustworthy, Professional, accounting information system
The Balancing Profits and Environmental Responsibilities the Role of Carbon Emission Disclosure On Corporate Sustainability Ratiningsih, Ratiningsih; Ika Ambarwati, Diamond; Budi Astuti, Wulan
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 6 No. 2 (2025): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v6i2.15314

Abstract

ABSTRACT [Times New Roman, 9 Bold, 1 Spacing and italic] The growing issue of climate change has heightened the demand for carbon emissions transparency, particularly among companies that contribute to carbon emissions. However, previous research has shown inconsistent results regarding the factors influencing carbon emissions disclosure, creating a research gap. This study aims to analyze the influence of profitability, leverage, and environmental performance on carbon emissions disclosure. The research method uses a quantitative approach with panel data in the form of annual reports and sustainability reports of energy sector companies listed on the Indonesia Stock Exchange for the period 2022-2024. The analysis was conducted using panel data regression with a Fixed Effect Model (FEM). The results show that profitability has a significant influence on carbon emissions disclosure, while leverage and environmental performance do not. Simultaneously, these three variables do not have a significant effect. This finding suggests that the ability to generate profits is more likely to encourage companies to disclose emissions than other structural and environmental factors.
Co-Authors Ika Ambarwati, Diamond Ratiningsih, Ratiningsih Zulfa safira, Indana