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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Terapan Ilmu Ekonomi Manajemen dan Bisnis (JTIEMB) IIJSE
Putra, Adi Syah
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Economics, Econometrics & Finance

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Faktor-Faktor Pertumbuhan Laba pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Nasution, Abdillah Arif; Nasution, Aulia Arif; Br Sitepu, Yuni Lestari; Putra, Adi Syah; Parluhutan, Taufik Akbar
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.1999

Abstract

The purpose of this study is to identify the variables that affect profit growth. Secondary data is the sort of data employed in this associative research method. Purposive sampling was utilized to choose the sample from the population of 67 manufacturing businesses that were listed on the Indonesia Stock Exchange for the years 2017 through 2021. Multiple linear regression on panel data and descriptive statistical analysis are the methods utilized for data analysis. The research's findings indicate that the current ratio and inventory turnover have a negative and insignificant impact on profit growth, while the total asset turnover has positive and significant effects on profit growth, and debt to equity ratio has negative and significant effects on profit growth. As both excellent and bad profit growth will directly affect a company's financial condition, it is envisaged that determining profit growth will be a key concern for any business. The consequences of inaccurately estimating profit growth will be extensive. Given that these factors have been shown to have an impact on the company's profit growth, management should pay close attention to the factors that affect profit growth, particularly determining total asset turnover,and debt to equity ratio, so that the company can determine the best possible profit growth.
The Importance of Implementing Environmental Management Accounting in Manufacturing Companies in Indonesia Saribu, Ardin Dolok; Erlina, Erlina; Muda, Iskandar; Putra, Adi Syah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.4290

Abstract

This research aims to determine how environmental management accounting is implemented and essential in manufacturing companies. Environmental management accounting has a vital role in mediating environmentally friendly innovation. The compliance aspect significantly affects the implementation of environmental management accounting. Environmental management accounting can help management to improve the company's environmental performance to support sustainable development. Therefore, manufacturing companies need to pay attention to the importance of environmental management accounting in creating environmentally friendly innovations and improving the company's environmental performance to support sustainable development. The research method used is qualitative, with the author conducting a literature study by collecting data from various articles and several research journals and then analyzing it in more depth related to the research. In this research, it was concluded that applying Environmental Management Accounting in companies has many benefits and relevance in sustainable business.
New Accounting Reports: Sustainability and Integration in Artificial Intelligence (AI) Perspective: Theory accounting Simatupang, Ika; Wardani, Diah Utami Kusuma; Muda, Iskandar; Putra, Adi Syah
Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Vol. 5 No. 2 (2025): Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Agustus 2025
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17989295

Abstract

The increasing emphasis on environmental, social, and governance (ESG) issues has accelerated a shift from traditional financial reporting toward sustainability reporting and integrated reporting as part of new accounting reports. Conventional accounting reports are increasingly perceived as insufficient to capture long-term value creation and broader corporate impacts. This study aims to examine the role of Artificial Intelligence (AI) in enhancing sustainability reporting and integrated reporting within the framework of modern accounting practices. Using a Systematic Literature Review (SLR) approach, this study synthesizes peer-reviewed international journal articles published between 2020 and 2025 and indexed in reputable databases such as Scopus, Web of Science, and ScienceDirect. The findings reveal that AI substantially improves the quality of sustainability reporting through automated ESG data collection, real-time validation, anomaly detection, and advanced analytical capabilities, thereby reducing reporting errors and mitigating greenwashing risks. Moreover, AI facilitates the integration of financial and non-financial information by enabling data connectivity, predictive modeling, and materiality assessment, which strengthens the effectiveness of integrated reporting and supports strategic decision-making. Despite these benefits, the study identifies several challenges related to AI adoption, including algorithmic bias, limited digital infrastructure, insufficient assurance standards for AI-generated outputs, and organizational readiness, particularly in developing economies. Overall, the results support the New Accounting Reports perspective, which emphasizes sustainability and integration as essential elements of contemporary accounting reporting. This study contributes to the accounting literature by positioning AI as a strategic enabler of sustainable and integrated reporting and offers practical implications for regulators, practitioners, and researchers in developing governance frameworks and assurance mechanisms for AI-driven accounting reports. Keywords :Artificial Intelligence; Sustainability Reporting; Integrated Reporting; ESG; New Accounting Reports
Co-Authors Br Sitepu, Yuni Lestari Erlina Erlina Iskandar Muda Nasution, Abdillah Arif Nasution, Aulia Arif Saribu, Ardin Dolok Simatupang, Ika Taufik Akbar Parluhutan Wardani, Diah Utami Kusuma