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INDONESIA
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Published by Politeknik Negeri Batam
ISSN : 25489917     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 254 Documents
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GREEN ACCOUNTING DAN DAMPAKNYA TERHADAP KINERJA LINGKUNGAN: STUDI PADA PT INDO TAMBANGRAYA MEGAH TBK Muthmainnah, Riyadatul; Arini, Rizky Mega; Sinaga, Ananda Sabrida Tora Boru; Rahmi, Audina; Laoli, Victorinus; Sabrina, Nova
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 2 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i2.11533

Abstract

Studi ini mengkaji bagaimana penerapan akuntansi hijau memengaruhi kinerja lingkungan di PT Indo Tambangraya Megah Tbk (ITMG). Tiga aspek utama akuntansi hijau—biaya lingkungan, pengungkapan lingkungan, dan investasi lingkungan—diuji terhadap tiga indikator kinerja: emisi karbon, efisiensi energi, dan pengelolaan limbah. Menggunakan analisis SEM-PLS dengan 100 responden internal dari ITMG, temuan menunjukkan bahwa investasi lingkungan memiliki pengaruh paling kuat dan signifikan terhadap kinerja lingkungan (β = 0,583; t = 10,377), diikuti oleh biaya lingkungan (β = 0,187; t = 3,259). Sementara itu, pengungkapan lingkungan tidak menunjukkan pengaruh yang signifikan. Hasil ini menegaskan bahwa tindakan nyata dalam pengelolaan sumber daya memainkan peran yang lebih besar dalam meningkatkan kinerja lingkungan daripada sekadar praktik pelaporan. Kata kunci: Akuntansi hijau, Kinerja Lingkungan, Investasi Lingkungan, Biaya Lingkungan, Penambangan Batubara, ITMG.
ERP SEBAGAI BEBAN, BUKAN SOLUSI: STUDI KASUS KEGAGALAN IMPLEMENTASI ERP PADA SWALAYAN azaro, khoirin; Muhammad Rasyid Ridho; Ahmad Mustofa; Yusna; Istiyanatul Mahbubah
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 2 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i2.11704

Abstract

This research aims to explore the underlying reasons for the unsuccessful implementation of Enterprise Resource Planning (ERP) within a micro, small, and medium-sized enterprise (MSME), namely a convenience store located in Malang. Adopting a qualitative exploratory method, the study gathered data through direct observation and in-depth interviews with both the store owner and staff. The findings reveal that, although top management expressed support, the ERP initiative did not succeed. The main contributing factors were limited employee competencies, inadequate project management, the absence of a well-balanced project team, and resistance to organizational change. In addition, insufficient training programs and low employee motivation led to ERP being regarded as a burden rather than an effective tool. The study emphasizes the critical role of organizational preparedness, especially in terms of managing change and developing human resources, in achieving a successful ERP implementation.
Analisis Kecurangan Laporan Keuangan dengan Pendekatan Fraud Hexagon pada Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia Danar Irianto; Rikalmi, Ridho Tanso; Desrahayu Vinarsinta Uli Munthe
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 2 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i2.11752

Abstract

This study aims to analyze various factors from the fraud hexagon in relation to detecting financial statement fraud in State-Owned Enterprises listed on the Indonesia Stock Exchange (IDX) during the 2019–2021 period. The study population consists of 24 State-Owned Enterprises listed on the IDX. A purpos- ive sampling method was used to select the sample, resulting in 13 State-Owned Enterprises that met the research criteria, with a total of 39 observations. The novelty of this research lies in the addition of a new variable financial stability as an indicator to measure stimulus or pressure. The data were processed using lo- gistic regression analysis with IBM SPSS version 27. The findings indicate that Rationalization, proxied by Total Accruals, has a significant positive effect on detecting financial statement fraud. In contrast, financial stability, external pres- sure, financial targets, opportunity, capability, arrogance, and collusion do not show significant effects on the detection of financial statement fraud.
Bagaiamana Pendidikan Akuntansi Memastikan Relevansinya dengan Profesional Akuntan di Masa Depan? Brian Pratama, Bagas; Rino Tam Cahyadi; Cecilia Deandra Christina Indranatan; Fulvian Wahyu Danendra Mangkuluhur
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 2 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i2.11806

Abstract

This study aims to develop an accounting education model that is adaptive to digital technological changes and the learning characteristics of Generation Z. The main issue addressed is the gap between the competencies of accounting graduates and the increasingly digitalized demands of the industry, as well as the limited relevance of conventional teaching approaches to the learning styles of digital-native students. A mixed methods approach with an exploratory-explanatory design was employed across three stages: (1) conceptual model development through a scoping literature review, (2) industry needs exploration via interviews with six accounting professionals from both the private and public sectors, and (3) empirical implementation and evaluation of the model within classroom-based accounting courses. The literature review and expert interviews concluded that the accounting education model must undergo changes to be relevant to the future industry. These changes encompass three key elements: integrating digital technology, contextual learning based on practical problems, and the role of lecturers as facilitators. This model was then tested in classroom learning among three different accounting student cohorts at Ma Chung University, with a total of 72 accounting students. The evaluation of the model's implementation demonstrated a high level of satisfaction with an average response of 4.3 (very satisfied), as well as high instrument reliability with a Cronbach's Alpha value of >0.95. This research provides a framework for future accounting education reform that is more contextual and aligned with industry demands and the character of future students.

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