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Dharmawaty S. Makur
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Jl.Prof. Mansoer Pateda, Ds. Pentadio Timur Kec. Telaga Biru, Kabupaten Gorontalo
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JSAP : Journal Syariah and Accounting Public
Published by Universitas Muhammadiyah Gorontalo
ISSN : -     EISSN : 26223538     DOI : doi.org/10.31314/JSAP
Core Subject : Economy,
Economics, Econometrics & Finance
JSAP : Journal Syariah and Accounting Public dengan Nomor ISSN 2622-3538 (online) merupakan Jurnal Program Studi Akuntansi universitas muhammadiyah gorontalo. JSAP: Jurnal Syariah dan akuntansi public ini berkaitan dengan aspek: Akuntansi Keuangan, Akuntansi dan Manajemen Keuangan Syariah, Perbankan, Akuntansi Sektor Publik, Etika dan Profesionalisme, Auditing, Pasar Modal dan Investasi, Keuangan Perusahaan, Pendidikan Akuntansi, Perpajakan, Profesi Akuntansi, Sistem Informasi Akuntansi. JSAP: Journal Syariah and Accounting Public Terbit pada Bulan Juli dan Desember setiap tahunnya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 103 Documents
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Model Keberlanjutan UMKM Berbasis Pembiayaan Pegadaian: Analisis Pengaruh Pembiayaan terhadap Perkembangan Usaha dan Keberlanjutan UMKM di Kota Gorontalo Vidya Syahrani Adrian; Marina Paramitha Sari Piola; Shella Budiawan
JSAP: Journal Syariah and Accounting Public Vol 9, No 1 (2026): Juli 2026
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.9.1.32-45.2026

Abstract

Abstract: This study aims to analyze the sustainability of Micro, Small, and Medium Enterprises (MSMEs) receiving Kreasi (Fiduciary System Installment Credit) and Krasida (Pawn System Installment Credit) financing from PT Pegadaian in Gorontalo City. This research employed a descriptive qualitative approach. Data were collected through interviews, observations, and documentation, and analyzed using data reduction, data display, and conclusion drawing techniques. The results indicate that Kreasi and Krasida financing contributes to MSME sustainability by increasing production capacity, expanding employment opportunities, and improving business income. The supporting factors for business sustainability include easy access to financing, a fast disbursement process, simple requirements, and competitive interest rates. However, several challenges remain, including uneven income growth among MSMEs, limited technical assistance, and the low utilization of technology for business performance monitoring. In addition, competition from other microfinance institutions and the risk of repeated dependence on financing pose significant challenges to business sustainability. The study concludes that integrating financing services with business assistance and digital-based monitoring systems is essential to strengthening the sustainable development of MSMEs. Keywords: MSMEs, business sustainability, Kreasi, Krasida, PT Pegadaian. Abstrak: Penelitian ini bertujuan untuk menganalisis keberlanjutan Usaha Mikro, Kecil, dan Menengah (UMKM) penerima pembiayaan Kredit Angsuran Sistem Fidusia (Kreasi) dan Kredit Angsuran Sistem Gadai (Krasida) pada PT Pegadaian Wilayah Kota Gorontalo. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Data diperoleh melalui wawancara, observasi, dan dokumentasi, kemudian dianalisis dengan teknik reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa pembiayaan Kreasi dan Krasida berkontribusi terhadap keberlanjutan UMKM melalui peningkatan kapasitas produksi, penyerapan tenaga kerja, dan peningkatan pendapatan pelaku usaha. Faktor pendukung keberlanjutan meliputi kemudahan akses pembiayaan, proses pencairan yang cepat, persyaratan yang mudah, dan suku bunga yang kompetitif. Sementara itu, kendala yang dihadapi meliputi belum meratanya peningkatan pendapatan, terbatasnya pendampingan teknis, serta rendahnya pemanfaatan teknologi dalam pemantauan usaha. Selain itu, persaingan dengan lembaga keuangan mikro lain dan ketergantungan terhadap pembiayaan menjadi tantangan bagi keberlanjutan UMKM. Penelitian ini menyimpulkan bahwa integrasi pembiayaan, pendampingan usaha, dan sistem monitoring berbasis digital diperlukan untuk mendukung keberlanjutan UMKM secara berkelanjutan. Kata Kunci: UMKM, keberlanjutan usaha, Kreasi, Krasida, PT Pegadaian.
Green Accounting Sebagai Strategi Keuangan Berkelanjutan Menuju Net Zero Emission 2060 Pada PT. Bank Mandiri Terdaftar Di BEI Al Iksan Inggo; Marten Puyo; Kartini Muslimin
JSAP: Journal Syariah and Accounting Public Vol 9, No 1 (2026): Juli 2026
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.9.1.46-60.2026

Abstract

Abstract: Sustainable finance strategies integrate the principles of economic efficiency, social justice, and environmental sustainability into every financial decision. This study aims to analyze the implementation of green accounting and sustainable finance strategies at PT Bank Mandiri (Persero) Tbk in support of achieving the 2060 Net Zero Emissions (NZE) target. The study employs a descriptive qualitative approach using document analysis based on Bank Mandiri’s 2024 Sustainability Report, which is further examined in accordance with Global Reporting Initiative (GRI) standards and Financial Services Authority Regulation (POJK) No. 51/POJK.03/2017. The results of the study indicate that Bank Mandiri has implemented green accounting principles in an integrated manner through the recognition, measurement, and disclosure of environmental costs and impacts, particularly regarding greenhouse gas emissions management, energy efficiency, and transparency in sustainability reporting. Sustainable finance strategies are implemented through the application of the Sustainable Finance Framework and the Transition Finance Framework, the development of green financing products, and the integration of environmental, social, and governance (ESG) aspects into risk management and financing policies. In addition, strengthening human resource capacity through training and ESG literacy contributes to the internalization of sustainability values throughout the organization. Nevertheless, this study identified key challenges, including the complexity of measuring indirect emissions (financed emissions) and the need to foster a culture of sustainability across the board. Overall, this study concludes that the implementation of green accounting plays a crucial role in enhancing accountability, transparency, and the effectiveness of sustainable finance, as well as supporting the banking sector’s transition toward a low-carbon economy. Keywords: Green Accounting, Sustainable Finance Strategies, Net-Zero Emissions Strategi keuangan berkelanjutan mengintegrasikan prinsip efisiensi ekonomi, keadilan sosial, dan kelestarian lingkungan dalam setiap keputusan keuangan Penelitian ini bertujuan untuk menganalisis penerapan green accounting serta strategi keuangan berkelanjutan pada PT Bank Mandiri (Persero) Tbk dalam mendukung pencapaian target Net Zero Emission (NZE) 2060. Penelitian menggunakan pendekatan kualitatif deskriptif dengan metode analisis melalui dokumen yang menggambarkan Laporan Keberlanjutan Bank Mandiri Tahun 2024, dan selanjutnya ditelaah berdasarkan standar Global Reporting Initiative (GRI) dan Peraturan Otoritas Jasa Keuangan (POJK) No. 51/POJK.03/2017. Hasil penelitian menunjukkan bahwa Bank Mandiri telah mengimplementasikan prinsip green accounting secara terintegrasi melalui pengakuan, pengukuran, dan pengungkapan biaya serta dampak lingkungan, khususnya terkait pengelolaan emisi gas rumah kaca, efisiensi energi, dan transparansi pelaporan keberlanjutan. Strategi keuangan berkelanjutan diwujudkan melalui penerapan Sustainable Finance Framework dan Transition Finance Framework, pengembangan produk pembiayaan hijau, serta integrasi aspek lingkungan, sosial, dan tata kelola (ESG) dalam manajemen risiko dan kebijakan pembiayaan. Selain itu, penguatan kapasitas sumber daya manusia melalui pelatihan dan literasi LST berkontribusi dalam internalisasi nilai keberlanjutan di seluruh organisasi. Meskipun demikian, penelitian ini menemukan tantangan utama berupa kompleksitas pengukuran emisi tidak langsung (financed emissions) dan kebutuhan penguatan budaya keberlanjutan secara merata. Secara keseluruhan, penelitian ini menyimpulkan bahwa penerapan green accounting berperan penting dalam meningkatkan akuntabilitas, transparansi, dan efektivitas keuangan berkelanjutan, serta mendukung transformasi perbankan menuju ekonomi rendah karbon. Kata kunci: Green Accounting, Strategi Keuangan Berkelanjutan, Net Zero Emission.
Pengaruh Likuiditas, Profitabilitas, Dan Good Corporate Governance (GCG) Terhadap Return Saham Abdul Wahab Yunus; Idrus Usu; Hasanuddin Hasanuddin; Deby R Karundeng
JSAP: Journal Syariah and Accounting Public Vol 8, No 2 (2025): Desember 2025
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.8.2.142-153.2025

Abstract

This study aims to determine the effect of liquidity, profitability, and Good Corporate Governance (GCG) on stock returns in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. The data collection technique uses secondary data, with a population of 30 companies and a sample of 16 companies selected through purposive sampling techniques. The analytical tool used is multiple linear regression analysis. The results of the study indicate that: (1) Partially, liquidity (CR) has a positive and significant effect on stock returns; (2) Partially, profitability (ROE) has no significant effect on stock returns; (3) Partially, Good Corporate Governance proxied by Independent Commissioners (IC) has no significant effect on stock returns; (4) Simultaneously, liquidity, profitability, and Good Corporate Governance have a significant effect on the stock returns of food and beverage sub-sector companies listed on the IDX during the 2019–2023 period.

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