Sustainable : Jurnal Akuntansi
Tujuan dari jurnal SUSTAINABLE adalah untuk menyebarluaskan hasil penelitian terapan di bidang akuntansi, keuangan, dan perbankan. SUSTAINABLE difokuskan untuk menjadi jurnal yang menerbitkan artikel ilmiah hasil penelitian terapan baik oleh akademisi, praktisi, dan asosiasi profesi. SUSTAINABLE mengundang naskah pada sub area sebagai berikut: Akuntansi Keuangan Akuntansi Manajemen Akuntansi Sektor Publik Akuntansi Perpajakan Akuntansi Syariah Audit Sistem Informasi Akuntansi
Articles
132 Documents
<![CDATA[Financial Performance: Big Data & Sustainabiity Competitive Advantage Studi Kasus Institusi Keuangan di Indonesia ]]>
<![CDATA[Muchlis, Muchlis]]>
<![CDATA[ SUSTAINABLE Vol 3 No 2 (2023): Volume 3, No.2 November 2023 ]]>
Publisher : <![CDATA[UMSurabaya Publishing ]]>
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DOI: 10.30651/stb.v3i2.20886
<![CDATA[ABSTRACT This research aims to determine the extent to which big data can influence financial performance in the world of industry, both directly and mediated by competitive advantage. This research uses secondary data on financial institutions listed on the Indonesia Stock Exchange, totaling 23 institutions. Data is processed using robust regression with the Least Time Square (LTS) estimator. The results of this research show that there is a significant positive influence between big data and financial performance, both directly and mediated by competitive advantage. Keywords: Big Data, Competitive Advantage, Financial Performance]]>
<![CDATA[Investment Decision Factors ]]>
<![CDATA[Sugiarto, Sugiarto]]>;
<![CDATA[Surahman, Dedy]]>;
<![CDATA[Sya’ban, Ma’ruf]]>
<![CDATA[ SUSTAINABLE Vol 3 No 2 (2023): Volume 3, No.2 November 2023 ]]>
Publisher : <![CDATA[UMSurabaya Publishing ]]>
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DOI: 10.30651/stb.v3i2.20953
<![CDATA[The purpose of this study was to determine the effect of financial literacy and personal income on investment decisions. Data collection was carried out by survey using a questionnaire given to 75 respondents. The results of this study indicate that Financial Literacy partially has no significant effect on Financial Behaviour, Financial Literacy partially has a significant effect on Investing Decisions, Personal Income partially has no significant effect on Financial Behaviour, Personal Income partially has a significant effect on Investing Decisions, Financial Behaviour partially has no significant effect on Investing Decisions.]]>
<![CDATA[Analisis Economic Value Added Untuk Mengukur Kinerja Keuangan PT. Federal Internasional Finance (Perusahaan Go Public Yang Terdaftar Pada Bursa Efek Indonesia) ]]>
<![CDATA[Supriyanti]]>;
<![CDATA[Bumi Kellen, Pius]]>;
<![CDATA[Rahayu, Lustry]]>
<![CDATA[ SUSTAINABLE Vol 3 No 2 (2023): Volume 3, No.2 November 2023 ]]>
Publisher : <![CDATA[UMSurabaya Publishing ]]>
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DOI: 10.30651/stb.v3i2.21029
<![CDATA[ABSTRACT This study aims to assess the financial performance of PT. Federal Internasional Finance, a listed company on Indonesia Stock Exchange using the Economic Value Added method. The research was conducted from February to March 2023 using documentation data collection techniques in the form of published financial statements obtained through the Indonesia Stock Exchange, the official website of PT. Federal Internasional Finance and various literature related to research. The analysis was carried out using case study research with a quantitative descriptive approach. The focus of this research is on the financial statements of PT. Federal Internasional Finance for five years, from 2017 to 2021. The analysis technique used is the calculation of Economic Value Added which is calculated in three components, namely NOPAT, WACC and Invested Capital. The results of this study show that PT. Federal Internasional Finance is considered to have good financial performance, judging from the EVA value which shows a positive number. This situation can be interpreted to mean that PT. Federal Internasional Finance has succeeded in creating economic added value. Keywords: Financial report, Finansial performance, economic value added]]>
<![CDATA[Leverage Sebagai Pemoderasi Pada Pengaruh Intellectual Capital Terhadap Profitabilitas ]]>
<![CDATA[Ubaidillah, Moh.]]>
<![CDATA[ SUSTAINABLE Vol 3 No 2 (2023): Volume 3, No.2 November 2023 ]]>
Publisher : <![CDATA[UMSurabaya Publishing ]]>
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DOI: 10.30651/stb.v3i2.21077
<![CDATA[This study aims to determine the effect of intellectual capital on profitability with leverage as a moderating variable. The population of this study are banking companies listed on the Indonesia Stock Exchange (IDX). The sample of this study is the financial data of banking companies in 2019-2022 with the sampling technique is perpusive sampling which results in 43 companies and 172 financial data of banking companies. The data analysis technique uses linear regression with SPSS 24. The results of this study indicate that intellectual capital and leverage have a significant positive effect on profitability. Furthermore, leverage is able to moderate the effect of intellectual capital on profitability.]]>
<![CDATA[ANALISIS PENGARUH RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS ]]>
<![CDATA[Febrianti, Luthfia]]>;
<![CDATA[Tumirin]]>
<![CDATA[ SUSTAINABLE Vol 4 No 1 (2024): Volume 4 No 1, Mei 2024 ]]>
Publisher : <![CDATA[UMSurabaya Publishing ]]>
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DOI: 10.30651/stb.v3i2.22121
<![CDATA[This study aims to examine the effect of financial ratios on financial distress. This type of research is quantitative research. The population in this study were Industrial Sector Companies Listed on the Indonesia Stock Exchange. Then, the sample obtained in this study was 102 companies using a purposive sampling method. The data used in this study are secondary data through www.idx.co.id. The analysis method used is logistic regression analysis using the SPSS program. The results of this study indicate that the liquidity ratio (CR) has no effect on financial distress; solvency ratio (DER) effect financial distress; profitability ratio (ROA) has no effect on financial distress; growth ratio affects financial distress; activity ratio affects financial distress.]]>
<![CDATA[ANALISIS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG PADA CV. KURNIA ADI PERKASA SURABAYA ]]>
<![CDATA[Efianti Wibowo, Sarah]]>;
<![CDATA[Rusmawati, Zeni]]>;
<![CDATA[Surahman, Dedy]]>
<![CDATA[ SUSTAINABLE Vol 4 No 1 (2024): Volume 4 No 1, Mei 2024 ]]>
Publisher : <![CDATA[UMSurabaya Publishing ]]>
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DOI: 10.30651/stb.v4i1.22415
<![CDATA[This paper examines the implementation of the internal control system for merchandise inventory at CV. Kurnia Adi Perkasa Surabaya. The type of research used in this research is a type of qualitative research with descriptive research methods. Data collection techniques in this study were in the form of observation, interviews, and documentation using analytical tools for internal control elements consisting of: 1) organizational structure that clearly separates functional responsibilities, 2) authorization systems and recording procedures, 3) practice healthy, and 4) employees whose quality is in accordance with their responsibilities. The results of the study of the internal control system in the procedure for managing merchandise inventory implemented by CV. Kurnia Adi Perkasa Surabaya is sufficient. However, there are still some that are not in accordance with the elements of internal control according to theory where there are multiple tasks in running the organization and some documents are not authorized by the proper party and there are stock differences due to lack of accuracy and negligence of related functions.]]>
<![CDATA[IMPLIKASI PENCEGAHAN KECURANGAN DANA DESA DENGAN PELAPORAN YANG TRANSPARAN DAN KOMITMEN DALAM BEROGANISASI ]]>
<![CDATA[Rahmawan, Faris]]>;
<![CDATA[Syaiful Akbar, Fajar]]>
<![CDATA[ SUSTAINABLE Vol 4 No 1 (2024): Volume 4 No 1, Mei 2024 ]]>
Publisher : <![CDATA[UMSurabaya Publishing ]]>
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DOI: 10.30651/stb.v4i1.22418
<![CDATA[This research aims to understand the implications or influence of transparent reporting and organizational commitment on preventing village fund fraud. The research used a quantitative method with the population in this study consisting of all village officials in Palang District totaling 197 people by taking 72 samples using a purposive sampling technique which requires the duties and main duties of village officials who have a role in village funds. This research uses primary data, namely through a questionnaire by conducting analysis using the SPSS version 26 application with multiple linear regression analysis. The results of the analysis show that transparent reporting has a relationship or influence, while commitment within the organization has no relationship or no influence on preventing village fund fraud.]]>
<![CDATA[PENGARUH EARNING PER SHARE, KURS RUPIAH, DAN BI-7 DAY REVERSE REPO RATE TERHADAP HARGA SAHAM PADA PERUSAHAAN EKSTRAKTIF DI BIDANG PERTAMBANGAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2017-2022 ]]>
<![CDATA[Setyawati, Ely]]>;
<![CDATA[Afkar, Taudlikhul]]>
<![CDATA[ SUSTAINABLE Vol 4 No 1 (2024): Volume 4 No 1, Mei 2024 ]]>
Publisher : <![CDATA[UMSurabaya Publishing ]]>
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DOI: 10.30651/stb.v4i1.22472
<![CDATA[Seorang penanam modal membutuhkan sebuah penjelasan yang relavan dan sebuah pengukur kinerja perusahaan yang jelas untuk membuat sebuah pilihan terhadap investasi pada pasar modal, dengan begitu seorang investor bisa melihat apakah saham dari perusahaan tersebut mempunyai kondisi keuangan yang sehat dan juga mempunyai mutu yang bagus. Penelitian ini diharapkan dapat dilakukan untuk melihat pengaruh Earning Per Share (EPS), Kurs Rupiah dan BI-7 Day Reverse Repo Rate (BI7DRR) diperusahaan Pertambangan pada bagian Logam dan Mineral dalam upaya sebagai bahan referensi dan informasi pada saat berinvestasi pada pasar modal dengan menyimpulkan pengaruh setiap variabelnya. Studi ini menggunakan teknik penelitian kuantitatif. Temuan ini menjelaskan dampak skala kurs rupiah berdampak positif dan signifikan, yang mengartikan bahwa fluktuasi skala kurs rupiah berdampak pada harga saham perusahaan pertambangan, sedangkan Earning Per Share (EPS) dan BI-7 Day Reverse Repo Rate (BI7DRR) tidak mempunyai pengaruh positif dan signifikan, yang mengartikan bahwa besarnya laba bersih setiap lembar saham dan suku bunga yang terjadi kenaikan tidak mempunyai dampak terhadap harga saham perusahaan pertambangan.]]>
<![CDATA[PENGARUH TINGKAT PENDIDIKAN, PENGALAMAN USAHA, SKALA USAHA, LITERASI KEUANGAN, SOSIALISASI SAK EMKM TERHADAP PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM (STUDI KASUS UMKM DI KABUPATEN SUMENEP) ]]>
<![CDATA[Ahmad, Musleh]]>;
<![CDATA[Dwi Yandari, Aprilya]]>
<![CDATA[ SUSTAINABLE Vol 4 No 1 (2024): Volume 4 No 1, Mei 2024 ]]>
Publisher : <![CDATA[UMSurabaya Publishing ]]>
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DOI: 10.30651/stb.v4i1.22511
<![CDATA[The purpose of this study was to determine the effect of education level, business experience, business scale, financial literacy, and SAK EMKM socialization on the understanding of MSME actors in preparing financial reports based on SAK EMKM in Sumenep Regency. This study uses a quantitative approach using primary data sources obtained directly from respondents in the form of answers to statements through questionnaires that have been distributed. The population in this study were all MSME actors registered at the Office of Cooperatives of Small and Medium Enterprises of Industry and Trade in Sumenep Regency. By using the slovin formula as a sampling technique with a total of 63 attempts. The data analysis method used multiple linear regression analysis with the help of the SPSS Statistics version 21 program. The results of partial test calculations stated that the variable level of education, business experience, business scale, financial literacy, and SAK EMKM socialization did not have a positive effect on MSME understanding in compiling financial reports based on SAK EMKM.]]>
<![CDATA[PENGARUH IQ, MOTIVASI KERJA, REWARD, PUNISHMENT TERHADAP KEPUTUSAN MELAKUKAN PRAKTIK CREATIVE ACCOUNTING ]]>
<![CDATA[Nur Rizky, Shinta]]>;
<![CDATA[Wahyuni, Wiwin]]>
<![CDATA[ SUSTAINABLE Vol 4 No 1 (2024): Volume 4 No 1, Mei 2024 ]]>
Publisher : <![CDATA[UMSurabaya Publishing ]]>
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DOI: 10.30651/stb.v4i1.22525
<![CDATA[Knowing the influence of IQ, work motivation, reward and punishment on creative accounting practice decisions is the aim of this research. To obtain primary data, namely through a questionnaire with a measurement technique using a Likert scale. The population in this study were active accounting students at Wijaya Kusuma University, Surabaya. Samples were collected using purposive sampling techniques and calculated using the Slovin formula so that the total sample for this study was 73 respondents. Data was tested with multiple linear regression. Based on the research results, partial IQ variables, reward and punishment, work motivation have a positive effect on creative accounting practice decisions.]]>
