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All Journal Jurnal Akuntansi STIE Muhammadiyah Palopo JSIP: Jurnal Studi Ilmu Pemerintahan TRILOGI: Jurnal Ilmu Teknologi, Kesehatan, dan Humaniora Jurnalaquafishunimuda Amkop Management Accounting Review (AMAR) West Science Interdisciplinary Studies West Science Interdisciplinary Studies JURNAL PEMERINTAHAN POLITIK ANGGARAN DAN ADMINISTRASI PUBLIK Samakta: Jurnal Pengabdian Kepada Masyarakat IECON: International Economics and Business Conference Financial and Accounting Indonesian Research Atestasi : Jurnal Ilmiah Akuntansi Agitasi: Jurnal Teknik Kimia
Yusron Difinubun
Universitas Pendidikan Muhammadiyah Sorong
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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KINERJA KEUANGAN PERUSAHAAN: Telaah Rasio Keuangan (Studi Pada PT. Jati Jaya Perkasa Mandiri Maros) Moch Resky Iskandar; Nasir Nasir; Andi Sismar; Yusron Difinubun
Financial and Accounting Indonesian Research Vol. 3 No. 1 (2023): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v3i1.1343

Abstract

Penelitian ini bertujuan Untuk mengetahui rasio keuangan perusahaan. Untuk mengadakan penilaian berdasarkan analisis rasio keuangan agar penyusun rencana untuk kebijaksanaan yang akan datang dapat diperbaiki Jenis penelitian adalah deskriptif kuantitatif, yaitu penulis menggambarakan hasil observasi dan menganalisis data-data yang diperoleh di lapangan. analisa yang digunakan adalah analisis rasio keuangan terdiri dari Liquidity Ratio, Leverage Ratio , Aktivity ratio, dan Profitability Ratio, Hasil penelitian menemukan bahwa rasio likuiditas pada tahun 2021 sebesar 133,1 % , kemudian pada tahun 2022 tingkat likuiditas menurun menjadi 124,7 % atau turun sebesar 8,83 %.. Untuk solvabilitas PT Jati Jaya Perkasa Mandiri pada tahun 2021 berada pada level 232,6% , untuk tahun selanjutnya pada tahun 2022 solvabilitas sebesar 339,6% atau meningkat sebesar 107% dari tahun sebelumnya. Untuk rasio rentabilitas pada tahun 2021 sebesar 21,42% , kemudian pada tahun 2022 rentabilitas perusahaan mengalami peningkatan sebesar 10,79% atau berada pada level 32,21%. Untuk cash rasio pada tahun 2021 sebesar 73,1 % , kemudian pada tahun 2022 cash rasio perusahaan mengalami penurunan sebesar 7 % atau berada pada level 66,1 %. Kinerja keuangan yang dicapai oleh perusahaan dengan menggunakan rasio likuiditas , solvabilitas dan rentabilitas sudah cukup baik dari tahun ke tahun mengalami peningkatan dan sudah mendekati standar industri yaitu 1:2 atau berada diatas 100%. Dan jika dilihat dari cash rasionya kemampuan perusahaan untuk memenuhi kewajiban lancar dengan kas kurang baik.
Pengaruh Kinerja Keuangan Terhadap Harga Saham pada Industri Perbankan yang Terdaftar di Bursa Efek Indonesia Sudirman Sudirman; Andi Sismar; Yusron Difinubun
Financial and Accounting Indonesian Research Vol. 3 No. 1 (2023): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v3i1.1348

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan terhadap harga saham industri perbankan yang terdaftar di Bursa Efek Indonesia. Metode pengumpulan data sekunder berupa laporan keuangan perusahaan-perusahaan perbankan yang menjadi sampel penelitian. Jumlah sampel penelitian adalah sebesar 12 perusahaan. Metode analisa yang digunakan yaitu analisis regresi berganda. Hasil penelitian menunjukkan bahwa Secara simultan atau bersama-sama kinerja keuangan dengan menggunakan alat ukur rasio likuiditas yang terdiri dari quick ratio, investing policy ratio, banking ratio, loan to assets ratio, dan cash ratio berpengaruh secara signifikan terhadap harga saham perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019 – 2021 dan memberikan pengaruh yang kuat terhadap harga saham. Selain itu terdapat pula faktor diluar aspek fundamental (kinerja keuangan perusahaan) yang memberikan seperti tingkat inflasi, tingkat suku bunga, fluktuasi kurs valas, volume transaksi dan kondisi lingkungan yang mencakup kestabilan ekonomi dan politik. Secara parsial quick ratio, banking ratio, loan to assets ratio, dan cash ratio berpengaruh secara signifikan terhadap perubahan harga saham perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019 – 2021, sedangkan untuk investing policy ratio tidak berpengaruh secara signifikan terhadap perubahan harga saham perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019 – 2021. Quick ratio dan loan to assets ratio memiliki pengaruh negatif terhadap perubahan harga saham, yang berarti bahwa semakin tinggi rasio tersebut maka akan semakin rendah harga saham, begitu pula sebaliknya.
Financial Statement Disclosure: Satu Tinjauan Keuangan Daerah Yusron Difinubun; Annisa' Khaerani; Uswatul Fajar Nur Fatimah
Financial and Accounting Indonesian Research Vol. 3 No. 1 (2023): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v3i1.1349

Abstract

Penelitian ini bertujuan untuk menilai secara empiris pengaruh parsial antara tingkat kekayaan daerah, total aset daerah, terhadap tingkat pengungkapan laporan keuangan. Penelitian ini berjenis penelitian kuantitatif. Penarikan hipotesis penelitian menggunakan basis teori agensi dan teori signal, didukung oleh penelitian-penelitian sebelumnya yang mempunyai kesamaan variabel. Jenis data yang digunakan adalah data sekunder hasil akses data dalam publikasi. Menggunakan teknik statistik deskriptif dan Regresi linear berganda berbantuan SPSS 25.0 untuk analisis data. Selain itu dalam menjaga normalitas dan mencegah hetersokedastisitas, penelitian ini menggunakan uji asumsi klasik. Penelitian berlokasi di Badan Pemeriksaan Keuangan dan Badan Pusat Statistik. Hasil penelitian menemukan bahwa secara parsial variabel tingkat kekayaan daerah, berpengaruh positif dan signifikan terhadap tingkat pengungkapan laporan keuangan pemerintah kabupaten kota di Sulawesi Selatan. Sedangkan jumlah aset berpengaruh negatif terhadap tingkat pengungkapan laporan keuangan pemerintah kabupaten kota di Sulawesi Selatan.
Carbon Accounting: Analisis Kebutuhan dan Komponen Sistem Informasi Akuntansi berbasis Karbon Sri Astuti; Yusron Difinubun; Musriani Musriani
Financial and Accounting Indonesian Research Vol. 5 No. 1 (2025): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v5i1.2815

Abstract

This study aims to identify the core components required in designing a carbon accounting information system to support structured carbon emission reporting in Indonesia. Current carbon reporting systems in Indonesia are inefficient and lack transparency, necessitating the development of an integrated information system. Unlike prior studies that focus on emission reduction strategies, this study introduces a needs-based system analysis tailored to local contexts such as Papua. A descriptive qualitative approach is used, with data collected via literature studies, documentation, and observation.The system requires key components such as emission source activity data, activity volumes, emission factors, emission scopes (1, 2, and 3), and CO₂e calculation results. Identifying these components is essential in building a system that enhances carbon accountability and supports green initiatives.
Daya Anagata Nusantara: An Analysis of Investment Opportunities in Danantara for National Economic Growth Musriani, Musriani; Difinubun, Yusron; Prastiwi, Rahel
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3411

Abstract

This study aims to identify investment opportunities in Danantara for national economic growth. It uses qualitative secondary data research methods, employing the IFAS, EFAS, and SWOT approaches to facilitate data collection using NVivo software and literature review.  SWOT analysis is a tool for evaluating the strengths, weaknesses, opportunities, and threats that can affect Danantara's success, as well as for identifying growth potential through strategic partnerships, innovation, and policy changes that support Danantara's competitiveness. The results of the study show that the news coverage of Danantara involved 48 male journalists and 43 female journalists, with a relatively diverse distribution of locations, with dominance in Jakarta, followed by other major cities such as Bandung, Surabaya, and Yogyakarta, which showed gender balance. In contrast, several regions remained dominated by one gender. From an investment perspective, Danantara is in quadrant 1 (progressive) with dominant strengths (score of 3.59) as a state-owned superholding company, a symbol of digital economic transformation, an instrument of national development, and a catalyst for inclusive economic growth, supported by significant opportunities (score of 3.30) to strengthen economic independence, global competitiveness, and sustainable development. However, weaknesses (score of 2.09) and threats (score of 2.30) remain significant, particularly regarding governance, regulation, and the risk of politicisation, which could undermine public trust. Thus, the success of Danantara is highly dependent on strengthening modern governance, transparency, accountability, and targeted investment strategies through digital transformation, global investor confidence, integration of state assets, infrastructure development, industrialisation, renewable energy, and downstreaming of natural resources, so that it can become an effective state instrument to strengthen economic independence, increase public trust, and align development towards the Indonesia Emas 2045 vision.
Study Awal Pengelolaan Food Waste terhadap Global Warming (Pemanasan Global) di Kota Sorong Firmanullah Fadlil; Ainul Alim Rahman; Yusnita La Goa; Yusron Difinubun
AGITASI: Jurnal Teknik Kimia Vol 1 No 1 (2025): Agitasi: Jurnal Teknik Kimia
Publisher : Universitas Pendidikan Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/jurnalagitasi.v5i1.3887

Abstract

Landfill merupakan pengelolaan sampah utama di tempat pemrosesan akhir (TPA) Makbon Kota Sorong. Landfill menghasilkan gas metana yang menyebabkan pemanasan global dan memicu perubahan iklim. Pertambahan penduduk memperbanyak sampah yang perlu diolah di TPA dan dapat memperparah dampak lingkungan yang ditimbulkan. Tujuan penelitian ini adalah menilai dampak lingkungan dari pengelolaan sampah eksisting di TPA Makbon Kota Sorong beserta skenario alternatifnya menggunakan Life Cycle Assessment (LCA). Terdapat satu skenario eksisting dan tiga skenario alternatif pengelolaan sampah yaitu landfill, pengomposan, dan Anaerobic Digestion (AD). Ruang lingkup studi meliputi pengangkutan sampah, pengelolaan sampah dengan cara pengomposan, Anaerobic Digestion (AD), dan landfill. Satuan fungsional yang digunakan yakni ton sampah yang diolah per tahun. Dampak lingkungan yang dipelajari adalah pemanasan global (Global Warming). Dampak lingkungan skenario eksisting menunjukkan nilai tertinggi terutama pada pemanasan global ( 17.627,63 CO2eq/tahun) dan kerugian pada kesehatan manusia ( 0,01635844 DALY). 3 skenario lain memberikan nilai yang sama yaitu 4.296,249 CO2eq/tahun untuk pemanasan global dan 0,01635844 DALY untuk kerugian pada kesehatan manusia namun tetap masih lebih rendah dibandingkan skenario eksisting.
Global Research on ESG in Accounting Science: Bibliometrics analysis Yusron Difinubun; Dhini Dwi Nastiti
Financial and Accounting Indonesian Research Vol. 4 No. 2 (2024): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v4i2.151

Abstract

ESG is the latest issue in the accounting science discourse in sustainable development. This study aims to analyse the trend of research focus, number of publications, number of citations, classification based on aspects (research field, journal, researcher), network visualization from aspects (co-occurrence, co-authorship), publication cluster in terms of aspects (co-occurrence, co-authorship), overlay visualization, and density visualization will be described research topics related to carbon emissions in accounting science using bibliometric analysis. Data from Dimension describes the level of research interest in carbon emissions from 1999 to 2023. The data was collected and analysed with VOSviewer to see the relationship of research objects, paper distribution, and author collaboration, and using Excel 2023 for research profiles. The results of Bibliometric analysis with VOSviewer show that the novelty for research on the topic of ESG in Accounting Science in the coming years is ESG associated with Board Gender Diversity. Earnings Management, ESG associated with Board Diversity, ESG Performance, Board Size, Board Diversity, Cost, Information Asymmetry, Audit Committee.
Sustainability Accounting: Environmental, Social and Governance (ESG) Disclosures, Low Carbon Economy and Green Initiatives. Uswatul Fajar Nurfatimah; Yusron Difinubun; Annisa' Khaerani
Financial and Accounting Indonesian Research Vol. 4 No. 2 (2024): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v4i2.537

Abstract

This study aims to determine the disclosure of Environmental, Social, And Governance (ESG) on Low Carbon Economy which is moderated by Green Initiatives. This research is a descriptive quantitative research type. The sample of this research is 51 companies listed on the Indonesia Stock Exchange that have participated in PROPER (Company Performance Rating Assessment Programme in Environmental Management) for the 2019-2022 period. This study uses judgement sampling technique and PLS (Partial Least Square) analysis method, the data is processed using SmartPLS 4.0 software. The results found that Environmental, Social and Governance (ESG) disclosure has a negative effect on Low Carbon Economy (LCE). In addition, Environmental, Social, and Governance Disclosure has a positive and significant effect on Low Carbon Economy which is moderated by Green Initiatives. The novelty of this research is that it uses Environmental, Social and Governance (ESG) disclosure variables on Low Carbon Economy and Green Initiatives. The results of testing the moderation determination of this study are Low Carbon Economy (LCE) of 42%.
Pengungkapan Lingkungan, Sosial, dan Tata Kelola terhadap Kinerja Perusahaan Perbankan Indonesia diproksikan dengan Profitabilitas Dimas Budiman Sujatmiko; Yusron Difinubun; Munzir Munzir
Financial and Accounting Indonesian Research Vol. 4 No. 2 (2024): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v4i2.666

Abstract

This purpose of this study is to determine whether Environmental,Social,and Governance (ESG) disclosure ha an influence on profitability (ROE). The sample in this study was 16 banking companies listed on the Indonesia Stock Exchange (BEI) obtained using the purposive sampling method and the security year was 2019 - 2022. The type of data used is secondary data in the form of financial reports,annual reports and sustainability reports. The results of this 1). Environmental disclosure has a negative and insignificant effect on the profitability of banking companies listed on the IDX. This result means that environmental disclosure has not become a determining factor in influencing the profitability of banking companies. 2). Social disclosure has a negative and insignificant effect on the profitability of banking companies listed on the IDX. This result means that social disclosure has not become a determining factor in influencing the profitability of banking companies. 3). Governance disclosure has a positive and insignificant effect on the profitability of banking companies listed on the IDX. This result means that governance disclosure has not become a determining factor in influencing the profitability of banking companies.
Carbon Accounting: Analisis Kebutuhan dan Komponen Sistem Informasi Akuntansi berbasis Karbon Sri Astuti; Yusron Difinubun; Musriani Musriani
Financial and Accounting Indonesian Research Vol. 5 No. 1 (2025): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v5i1.2815

Abstract

This study aims to identify the core components required in designing a carbon accounting information system to support structured carbon emission reporting in Indonesia. Current carbon reporting systems in Indonesia are inefficient and lack transparency, necessitating the development of an integrated information system. Unlike prior studies that focus on emission reduction strategies, this study introduces a needs-based system analysis tailored to local contexts such as Papua. A descriptive qualitative approach is used, with data collected via literature studies, documentation, and observation.The system requires key components such as emission source activity data, activity volumes, emission factors, emission scopes (1, 2, and 3), and CO₂e calculation results. Identifying these components is essential in building a system that enhances carbon accountability and supports green initiatives.
Co-Authors Ainul Alim Rahman Alkusuma Putra, Saiful Aminudin Alyn Wulandary Andi Rosdinaman Budi Andi Sismar Andriyan, Yoga Annisa' Khaerani Aprianto, Aci April Sisilia Erawati Tharob Asriani, Dirma Azisah, Nur Budi, Rosdinaman Darmayanti, Intan Dhini Dwi Nastiti Dimas Budiman Sujatmiko Dirma Asriani Fadlil, Firmanullah Fatimah, Uswatul Fajar Nur Ferdinandus Syama Firmanullah Fadlil Goa, Yusnita La Gudono, Muhammad Hidayat, Spica Miranda Indra Budi Yanti Iskandar, Moch Resky Isnaini, Putri Nur Judijanto, Loso Kartini, Raden Asri Maskuri Maskuri Mirasty Manggalatu Moch Resky Iskandar Muh Ishar Difinubun Muhammad Gudono Munzir Munzir Munzir Munzir Munzir Munzir, Munzir Musriani Musriani Musriani, Musriani Nasir Nasir Nasir Nasir Prastiwi, Rahel Priskila Pasaribu Putrawansyah Putri Nur Isnaini Rachmadana, Satria Lintang Rahmat Hidayat Rahmat Hidayat Respati, Rella Dwi Risfany, Risfany Sadipun Komber, Mervin Irian Saiful Aminudin Alkusuma Putra Sisilia Sisilia Lidia Sismar, Andi Sofyan Muhamad Sohnui, Suhailee Spica Miranda Hidayat Sri Astuti Sri Astuti Sudirman Sudirman sudirman sudirman Uswatul Fajar Nur Fatimah Uswatul Fajar Nurfatimah Vebby Anwar Wulandary, Alyn Yanti, Indra Budi Yoga Andriyan Yusnita La Goa