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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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Pengungkapan Low Carbon Economy ditinjau dari Kepemilikan Saham Publik dan Biaya Lingkungan Sisilia Sisilia Lidia; Yusron Difinubun; Vebby Anwar
Financial and Accounting Indonesian Research Vol. 6 No. 1 (2026): 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.v6i1.3544

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan saham publik dan biaya lingkungan terhadap pengungkapan Low Carbon Economy. Penelitian menggunakan pendekatan kuantitatif dengan desain deskriptif. Variabel independen dalam penelitian ini terdiri atas kepemilikan saham publik dan biaya lingkungan, sedangkan variabel dependen adalah pengungkapan Low Carbon Economy. Sampel penelitian meliputi 42 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dan mengikuti Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup (PROPER). Penentuan sampel dilakukan menggunakan teknik judgment sampling, sedangkan analisis data menggunakan metode Partial Least Squares (PLS) dengan bantuan perangkat lunak SmartPLS 4.0. Hasil penelitian menunjukkan bahwa kepemilikan saham publik berpengaruh positif dan signifikan terhadap pengungkapan Low Carbon Economy. Selain itu, biaya lingkungan juga berpengaruh positif dan signifikan terhadap pengungkapan Low Carbon Economy. Temuan ini mengindikasikan bahwa semakin besar proporsi kepemilikan saham publik dan semakin tinggi komitmen perusahaan dalam mengalokasikan biaya lingkungan, maka semakin luas pengungkapan informasi terkait Low Carbon Economy yang dilakukan perusahaan.
Makro Akuntansi dalam Menjelaskan Krisis Biaya Hidup: Peran Mediasi Kebijakan Upah Minimum Regional Yusron Difinubun; Alyn wulandary; Musriani Musriani
Financial and Accounting Indonesian Research Vol. 5 No. 2 (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.v5i2.6438

Abstract

Purpose: This study analyzes the effects of money supply, oil price increases, and the COVID-19 pandemic on the Cost of Living Crisis through the mediating role of Regional Minimum Wage (RMW) in Sorong City using a Public Macro Accounting perspective. Methodology/approach: An exploratory sequential mixed-method design was employed. Qualitative data were obtained through interviews with 17 informants across six districts, while quantitative data were collected from 397 respondents using structured questionnaires. Data were analyzed using the Miles and Huberman qualitative analysis model and Partial Least Squares Structural Equation Modeling (PLS-SEM). Findings: The results indicate that money supply and oil price increases have positive and significant effects on the Cost of Living Crisis. The COVID-19 pandemic does not have a significant direct effect, although it significantly influences the crisis indirectly through Regional Minimum Wage. Regional Minimum Wage significantly affects the Cost of Living Crisis and successfully mediates the relationships between money supply, oil price increases, and the COVID-19 pandemic with the Cost of Living Crisis. Practical implications: The findings provide empirical evidence for policymakers to strengthen wage-setting policies, inflation control, and regional economic resilience, particularly in eastern Indonesia. Originality/value: This study contributes to Public Macro Accounting literature by positioning Regional Minimum Wage as a policy transmission mechanism linking macroeconomic variables to the Cost of Living Crisis in an underexplored regional context.
Daya Anagata Nusantara: An Analysis of Investment Opportunities in Danantara for National Economic Growth Musriani Musriani; Yusron Difinubun; Rahel Prastiwi
Amkop Management Accounting Review Vol. 5 No. 2 (2025): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

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.
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 Musriani, Musriani Nasir Nasir Nasir Nasir Priskila Pasaribu Putrawansyah Putri Nur Isnaini Rachmadana, Satria Lintang Rahel Prastiwi Rahmat Hidayat Rahmat Hidayat Respati, Rella Dwi Risfany, Risfany Sadipun Komber, Mervin Irian Saiful Aminudin Al Kusuma 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