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INDONESIA
JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Published by Universitas Pamulang
ISSN : 26148447     EISSN : 26157896     DOI : 10.32493
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Sustainable Accounting Indonesia (JABI) is a publication media of scientific research in accounting field published by Accounting S1 Department, Faculty of Economics, Universitas Pamulang regularly every four monthly. Focus: provides research benefits to the development of accounting science to academics, practitioners, students, researchers, governmental and non-governmental institutions as well as other interested parties. Scope: The research study published in JABI is Sustainability Reporting, Good Corporate Governance, Behavioral Accounting, Management Accounting and Corporate Sustainablity, Financial Accounting, Public Accounting Sector, Auditing, Accounting Information System and other accounting fields.
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Articles 8 Documents
 1 
Search results for , issue "Vol 3, No 2 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)" : 8 Documents clear
ANALISIS PERLAKUAN AKUNTANSI TANAMAN PRODUKTIF BERDASARKAN PSAK 16 PADA CV. BUDI BAKTI AGRO Hamdani Arifulsyah Rangkuti; Fany Meilani; Suci Nurulita
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 2 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i2.y2020.p193-203

Abstract

The purpose of this study was to determine how the application of PSAK 16 on productive plants in CV. Budi Bakti Agro was founded in 2000, which is a company engaged in the oil palm plantation sector. CV Budi Bakti Agro has 3 locations of oil palm plantations, namely in Padang Mahondang Village, Sukaramai Village, Batu Anam Village in North Sumatra. CV Budi Bakti Agro in presenting the value of its oil palms in the statement of financial position is at the historucal price and not based on the fair value of the asset. The company presents the statement of financial position as plant fixed assets and there is no separation between mature and immature plantations. This causes the financial statements presented are not relevant in accordance with the qualitative characteristics of the financial statements. After adjusting to the application of PSAK 16, it was determined that the value of the plants produced was Rp. 679,201,740 whose value is the fair value as of December 31, 2016 and the immature plantations amounting to Rp.15,761,010,500 whose value is the fair value as of December 31, 2016.
PENGARUH PUBLIC OWNERSHIP DAN GROWTH OPTION TERHADAP KINERJA KEBERLANJUTAN DENGAN INVESTMENT OPPORTUNITY SET SEBAGAI VARIABEL MODERASI Endang Ruhiyat; Holiawati Holiawati
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 2 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i2.y2020.p141-155

Abstract

This study aims to determine the effect of public ownership and growth options on sustainability performance with an investment opportunity set as a moderating variable. This type of research is associative quantitative using secondary data taken from the IDX website. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange from 2013 to the end of 2017. The sample selection procedure in this study is using purposive sampling method, only 50 company data that meet the criteria. The results of this study have a significant effect on Public Ownership Sustainability Performance, the influence of growth options on sustainability performance. Opportunity Set is able to moderate the influence of Public Ownership on Sustainability Performance. The Investment Opportunity Set does not moderate the effect of Growth Options on Sustainability Performance.
ANALISIS CREDIT SCORING DAN FAKTOR-FAKTOR YANG MEMPENGARUHI NPF PEMBIAYAAN MURABAHAH PADA PT BANK MUAMALAT INDONESIA Siti Aisyah Nurrizqi Rahmadania; Nurismalatri Nurismalatri
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 2 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i2.y2020.p204-221

Abstract

Credit scoring is a tool for predicting the financial risk of loan customers and helping banks in analyzing new loans to be provided to customers which is useful for strengthening the credit risk management system. The purpose of this study was to determine how the application of the credit scoring model in mortgage financing or sharia housing in Muamalat banks and to determine the factors that influence murabahah financing Non Performing Financing (NPF). The research method used is descriptive research and quantitative research. The results of the first part of the study indicate that the credit scoring model has become a explanatory variable or potential indicator that has been used by Muamalat banks since 2013 in making mortgage loan decisions. There are 12 assessment parameters based on risk weights in them. The results of the second part of the study show that the rupiah exchange rate has a positive effect on NPF of murabahah financing, while inflation and GDP have no effect on the NPF of murabahah financing
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP PENETAPAN TINGKAT DISKONTO DALAM ADOPSI METODE EKUITAS Mei K Abdullah
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 2 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i2.y2020.p156-167

Abstract

This study aims to obtain empirical evidence of the effect of firm size, profitability, and leverage on the determination of the discount rate when the adoption of equity method. Firm size is measured by using natural logarithm of total company asset, Profitability is measured by Return on Equity (ROE), and Leverage is measured by Debt to Equity (DER). The discount rate is measured by the discount rate set by the company. The population in this study is a company listed Indonesia Stock Exchange during the year 2015-2016. The research data is obtained from the company's financial report on Bursa Effek Indonesia during the year 2015-2016. Pursuant to purposive sampling method, the sample obtained as many as 208 companies during 2015-2016. The hypothesis in this study was tested using multiple regression. The result of firm size analysis has negatif and not significant influence to the determination of discount rate and profitability and leverage analysis has positif and significant effect on the determination of discount rate at the time of adoption of equity method.
DAMPAK DANA DESA TERHADAP PEMBANGUNAN DESA DAN PEMBERDAYAAN MASYARAKAT DESA (STUDI KASUS PADA DESA CIBITUNG KECAMATAN SAGARANTEN KABUPATEN SUKABUMI) Deri Firmansyah; Dwinanto Priyo Susetyo; Mira Sumira
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 2 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i2.y2020.p168-181

Abstract

The priority of village funds is used to finance the implementation of village programs and activities in the field of village development and village community empowerment. The development and empowerment of village communities can be carried out well if the management of village funds is carried out in a transparent, accountable, orderly and disciplined budget as well as the participation of various parties. The purpose of this study was to determine the effect of village funds on village development and village community empowerment (Case Study in Cibitung Village, Sagaranten District, Sukabumi). The research method used in this research is the mix method. The object of this research is the people of Cibitung Village, Sagaranten Sukabumi District, the sampling technique in this study was determined by quota sampling of 110 respondents. For statistical analysis simple linear regression analysis is used, the coefficient of determination and to test the hypothesis the t test is used. Based on the results of research and data analysis that has been done, the test results are obtained that the management and distribution of village funds on target can have an impact on the progress of village development and empowerment of rural communities so as to encourage the development of community independence and increase the welfare of village communities.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KUALITAS AUDIT DAN UKURAN PERUSAHAAN TERHADAP CORPORATE SUSTAINABILITY REPORTING Nutriastuti Nutriastuti; Dea Annisa
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 2 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i2.y2020.p117-128

Abstract

This study aimed to get empirical evidence about the influence of Corporate Social Responsibility Disclosure and Quality Audit to Corporate Sustainability Reporting. Corporate Social Responsibility Disclosure was proxied by CSRDI (Corporate social responsibility disclosure index) based on indicators GRI 2016. Audit quality was proxied by big-four accounting firm or non big-four and measured by a dummy variable. The level of Corporate Sustainability Reporting disclosure measured through Sustainability Report Disclosure Index (SRDI) is expressed by comparing the number of disclosures by the company with a number of standar disclosure of the Global Reporting Initiative (GRI) 2016 index. The type of research is an associative quantitative research with the determination of samples testing purposive sampling method, of obtaining samples based on certain criteria. The data used is secondary data collected through companies listed on The Indonesia Stock Exchange. Hypothesis testing is done by technique, classic assumption test analysis and multiple linear regression test analysis used in this study to answer the main problem of research. The data collecied, then processed and analyzed using the program SPSS 25.0 for windows. The result of this study indicate that Corporate Social Responsibility has a significant positive effect on Corporate Sustainability Reporting. Audit Quality has no significant positive effect on Corporate Sustainability Reporting. SIZE has no significant positive effect on Corporate Sustainability Reporting. Simultaneous hypothesis testing shows that Corporate Social Responsibility, Audit Quality and SIZE together have a significant positive effect on Corporate Sustainability Reporting.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE BISNIS SYARIAH BUS DI INDONESIA Eliana Eliana; Nurhayati Nurhayati; Ayumiati Ayumiati
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 2 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i2.y2020.p182-192

Abstract

The implementation of bad corporate governance does not only occur in the world's leading companies but in Indonesia also found several similar cases that befell several banks, namely Citibank and Bank Mega, both of these banks are known to violate the implementation of Good Corporate Governance which results in large losses and of course an impact on economic development. This study aims to determine the effect of company size, leverage, and profitability on the implementation of GCGBS in Islamic commercial banks in Indonesia. The sample used was 11 Islamic commercial banks.Regression test results explain that company size and leverage have no significant effect on the implementation of GCGBS in Islamic commercial banks, profitability has a positive and significant effect on the implementation of good corporate governance in Islamic business in Islamic commercial banks in Indonesia.
PERBANDINGAN TARIF JASA RAWAT INAP MENGGUNAKAN METODE TRADITIONAL COSTING DAN ACTIVITY BASED COSTING (STUDI KASUS RS JAMBI) Meliza Putriyanti Zifi; Zainal Arifin Renaldo; Raihania Salsabila
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 2 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i2.y2020.p129-140

Abstract

This study aims to find out how to implement the activity based costing method as the basis for determining the rates of inpatient services at Jambi Hospital. In conducting this research, the method used by the writer is quantitative descriptive method. Based on the results of the study, the tariff setting uses the activity based costing method to produce cheaper rates for VIP, Class I, and Class II, while generating more expensive rates for Class III compared to the rates set by Jambi Hospital. Rates for inpatient services with an activity based costing method for VIP Rp 670.435, Class I Rp 431.491, Class II Rp 373.275, and Class III Rp 331.508.

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