Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) JAKPI
Panjaitan, Enrico Paul Anggiat
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Analysis of the Financial Performance of the South Sulawesi Provincial Government for the 2019-2023 Period Using a Financial Ratio Approach Panjaitan, Enrico Paul Anggiat; Haliah, Haliah
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 4 (2025): AUGUST
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i4.1841

Abstract

This research aims to evaluate the financial performance of the South Sulawesi Region from 2019 to 2023. This research employs quantitative descriptive approach. The data collected using documentation method, the analyzed data is secondary data obtained from the Financial Reports of South Sulawesi Province. The analysis is based on five financial ratios: the independence ratio, the fiscal decentralization ratio, the regional original revenue (PAD) effectiveness ratio, the efficiency ratio, and the growth ratio. The findings reveal that the independence ratio indicates that South Sulawesi has achieved financial independence since 2022. The fiscal decentralization ratio has shown favorable outcomes since 2019. The PAD effectiveness ratio is categorized as neutral, while the regional efficiency ratio suggests inefficiency. Meanwhile, the growth ratio reflects a positive trend in regional financial growth after the COVID-19 pandemic.
CORPORATE SOCIAL RESPONSIBILITY AND FIRM PERFORMANCE: A SYSTEMATIC LITERATURE REVIEW Mediaty, Mediaty; Indrijawat, Aini; Panjaitan, Enrico Paul Anggiat; Hamka, Qathrunnada Atikah; Arifin, Andriani
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 2 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i2.6302

Abstract

CSR refers to a company's commitment to participating in sustainable economic development while remaining mindful of its responsibilities to internal and external stakeholders, such as employees, customers, the community, the environment, and shareholders. CSR is not only about philanthropic activities or donations, but more broadly encompasses ethical policies and practices in conducting business. Several studies have discussed the relationship between Corporate Social Responsibility and Company Value, but there are differences in the results of these studies, which led to this research being conducted. An SLR approach was conducted on 18 articles published between 2017 and 2025. Based on the reviewed literature, the influence of Corporate Social Responsibility (CSR) on company performance is complex and diverse. In many cases, CSR can positively increase company value, reputation, customer satisfaction, and financial performance. However, the impact is not always immediately beneficial, as it depends on the industry context, market conditions, and geographical characteristics where the company operates. Moderating factors such as audit committee expertise, board diversity, and disclosure quality also play an important role in strengthening or weakening the relationship between CSR and company performance.
A Hermeneutic Analysis on ISAK 35: Habermas Perspective Panjaitan, Enrico Paul Anggiat; Syarifuddin, Syarifuddin; Mannan, Arifuddin
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 2 (2026): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i2.2114

Abstract

Nonprofit-oriented entities play a critical role in providing social, educational, religious, and humanitarian services, yet face growing demands for transparent and accountable financial reporting. This study examines Interpretation of Financial Accounting Standards (ISAK) 35 on the Presentation of Financial Statements of Nonprofit-Oriented Entities through the lens of Jurgen Habermas’s critical hermeneutics. Employing a qualitative approach within an interpretive-critical paradigm, the study analyzes ISAK 35 as a normative accounting text to uncover the meanings, interests, and potential communicative distortions embedded within the standard. The primary data consist of the Exposure Draft of ISAK 35 and supporting documents, including the Conceptual Framework for Financial Reporting and relevant Indonesian Financial Accounting Standards (PSAK), collected through document analysis. Drawing on legitimacy theory and entity theory, the findings indicate that ISAK 35 functions not only as a technical guideline for financial reporting but also as a formal instrument of legitimacy for nonprofit organizations. The separation of net assets with and without restrictions reflects the application of entity theory and aims to enhance transparency and accountability. However, from a critical perspective, the study finds that the emphasis on compliance and technical presentation may reinforce instrumental rationality, potentially limiting dialogical communication between nonprofit entities and their stakeholders, particularly in organizations lacking adequate accounting competence. This study contributes to critical accounting literature by highlighting the need to balance standardization with substantive public accountability and communicative rationality in nonprofit financial reporting.
Co-Authors Arifin, Andriani Haliah, Haliah Hamka, Qathrunnada Atikah Indrijawat, Aini Mannan, Arifuddin Mediaty Syarifuddin Syarifuddin