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All Journal Journal of Accounting and Investment TIN: TERAPAN INFORMATIKA NUSANTARA Journal Accounting International Mount Hope Ecoducation
Dewantara, Ghiyats Furqan
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Pengaruh Pendidikan Perempuan terhadap Kemiskinan di Indonesia: The Impact of Women's Education on Poverty in Indonesia Dewi, Aditya Kumala; Septiani, Reni Eka; Rahmah, Syifaur; Aini, Saras Shinta Qurrota; Dewantara, Ghiyats Furqan
Economic and Education Journal (Ecoducation) Vol. 7 No. 1 (2025): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v7i1.1364

Abstract

Kemiskinan tetap menjadi tantangan besar di Indonesia, terutama bagi perempuan yang sering menghadapi keterbatasan akses terhadap pendidikan dan kesempatan ekonomi. Pendidikan yang lebih tinggi dapat meningkatkan peluang kerja dan pendapatan, sehingga berpotensi mengurangi tingkat kemiskinan. Penelitian ini mengkaji hubungan antara pendidikan perempuan dan penanggulangan kemiskinan di Indonesia dengan menggunakan metode regresi data panel dengan fixed effect model. Hasil estimasi menunjukkan bahwa Rata-rata Lama Sekolah dan Harapan Lama Sekolah memiliki efek negatif yang signifikan terhadap kemiskinan. Temuan ini memperkuat peran penting pendidikan dalam meningkatkan peluang ekonomi perempuan, meningkatkan pendapatan rumah tangga, dan meningkatkan kesejahteraan secara keseluruhan. Lebih jauh, berinvestasi dalam pendidikan perempuan menghasilkan manfaat sosial ekonomi jangka panjang, termasuk partisipasi angkatan kerja yang lebih tinggi dan penanggulangan kemiskinan antargenerasi. Oleh karena itu, pembuat kebijakan harus fokus pada perluasan akses ke pendidikan yang berkualitas dan menerapkan kebijakan yang inklusif gender untuk memperkuat dampak pendidikan terhadap penanggulangan kemiskinan.
ANALISIS PENYAJIAN LAPORAN KEUANGAN PADA AKUN UTANG DAGANG OLEH KAP HELIANTONO & REKAN CABANG SEMARANG (STUDI KASUS PERUSDA FARMASI) Lestari, Titin; Dewantara, Ghiyats Furqan
Journal Accounting International Mount Hope Vol. 3 No. 1 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i1.680

Abstract

The need for precise and accurate financial information is very important to support managerial decision making. Accurate financial statements will provide a clear picture of the company's financial position. This study aims to analyze the presentation of financial statements on accounts payable in Perusda Farmasi audited by KAP Heliantono & Partners Semarang Branch. The method used is descriptive qualitative research, with primary data obtained through interviews and observations, as well as secondary data from related documents. The results of the analysis showed that there were recording errors in the financial statements that were not in accordance with the supporting documents, which had a significant impact on the company's income statement. The efforts made by the auditor to overcome this problem are by tracing the transactions that occur in the accounts payable account and adjusting the accounts payable account of Perusda Farmasi
Peran Kecerdasan Buatan dalam Inovasi Instrumen Keuangan Hijau untuk Pembangunan Berkelanjutan Giovanni, Axel; Dewantara, Ghiyats Furqan; Musthafa, Afif; Hartono, Budi; Putri, Namira Rahma; Fadlilah, 'Atikah Nur; Witantri, Galuh; Kurniasari, Erika
TIN: Terapan Informatika Nusantara Vol 6 No 3 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/tin.v6i3.8176

Abstract

Climate change is driving the urgency of transitioning to a low-carbon economy. In this regard, green finance is an important instrument in mitigating climate change. However, the implementation of green finance faces challenges such as data complexity, information asymmetry, and the risk of greenwashing. This study aims to systematically examine the role of artificial intelligence (AI) in expanding the adoption, effectiveness, and innovation of green finance instruments among stakeholders. The method used is a Systematic Literature Review (SLR) of 61 articles from the Scopus database, analyzed using the PICo framework and CASP quality assessment. The results of the study indicate that AI can fundamentally support 1) stakeholder needs and challenges, 2) accuracy, transparency, and efficiency, and 3) mitigating the risk of greenwashing. Stakeholder needs and challenges can be addressed by AI through improved accuracy in risk prediction and market analysis, as well as optimizing green portfolios. AI mechanisms have proven capable of improving accuracy through advanced predictive models, strengthening transparency with Explainable AI (XAI) and blockchain, and driving efficiency through automation and resource optimization. Significantly, AI integration strengthens the positive impact of sustainable investments and serves as a powerful mitigation tool against greenwashing risks by objectively verifying environmental claims and enhancing accountability. AI emerges as a transformative technology to accelerate an effective and credible green financial ecosystem.
Audit of sustainability report and sustainable finance: An agriculture case in the Indonesian Stock Exchange Suryatimur, Kartika Pradana; Nurcahya, Yulida Army; Simamora, Alex Johanes; Susilo, Ghina Fitri Ariesta; Muqorobin, Masculine Muhammad; Utami, Martiana Riawati; Dewantara, Ghiyats Furqan
Journal of Accounting and Investment Vol. 26 No. 3: September 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i3.26596

Abstract

Research aims: This research aims to examine the effect of the audit of sustainability reports on sustainable finance in agriculture companies.Design/Methodology/Approach: This research used 13 agriculture companies listed on the Indonesian Stock Exchange from 2021-2023 as the sample. While the sustainability report audit was measured by a dummy variable, sustainable finance was measured by scoring elements of growth, bankruptcy profile, risk profile, and value creation. Data analysis employed multiple regression.Research findings: Based on data analysis, an audit of sustainability reports improves sustainable finance. The presence of an independent audit functions as a quality certification, increasing the perceived legitimacy and trustworthiness of sustainability disclosures. This can enhance stakeholders' confidence in the firm's governance, risk management, and ethical commitment—factors increasingly linked to financial sustainability (e.g., access to capital, lower cost of financing, and long-term investor trust). Theoretical contribution/Originality: First, this research contributes to the literature by extending the signaling theory framework to the context of sustainability report audits and sustainable finance. Second, the study provides new evidence on the relationship between sustainability report audits and sustainable financial performance. Third, the research introduces a novel perspective in terms of sample selection, focusing on agricultural companies. Fourth, this study provides a comprehensive overview of integrating key regulatory frameworks, namely Regulation of Indonesian Financial Services Authority No. 51/POJK.03/2017, Circular Letter of Indonesian Financial Services Authority No. 16 /SEOJK.04/2021, and Indonesian Law No. 2 of 2019.
Co-Authors Aditya Kumala Dewi Alex Johanes Simamora Axel Giovanni Budi Hartono Fadlilah, 'Atikah Nur Kurniasari, Erika Lestari, Titin Muqorobin, Masculine Muhammad Musthafa, Afif Putri, Namira Rahma Rahmah, Syifaur Saras Shinta Qurrota ‘Aini Septiani, Reni Eka Suryatimur, Kartika Pradana Susilo, Ghina Fitri Ariesta Utami, Martiana Riawati Witantri, Galuh Yulida Army Nurcahya