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Fitri Nuraini
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INDONESIA
Sustainable : Jurnal Akuntansi
Published by Universitas Muhammadiyah Surabaya
ISSN : 28083482     EISSN : 28077318     DOI : http://dx.doi.org/10.30651/stb.v1i1.9685
Core Subject : Economy,
Economics, Econometrics & Finance
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 132 Documents
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Pengaruh Kompetensi Sumber Daya Manusia Dan Penerapan Standar Akuntansi Pemerintahan Terhadap Kualitas Laporan Keuangan Desa Sekecamatan Sukorejo Kabupaten Ponorogo Awwalun Nashikhin, Saiful
SUSTAINABLE Vol 4 No 2 (2024): Volume 4 No 2, November 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i2.24666

Abstract

Regional government financial reports are very necessary for the public to know the accountability of regional governments. Financial reports are said to be quality if there are no such problems. In carrying out its activities, the village government must build and have a good internal control system, as a result, cases often occur such as: corruption, misuse of village finances, waste of budgets and poor quality of village government financial reports. One of them is a weak internal control system such as lack of quality human resources, lack of training for financial staff, lack of information technology and inadequate implementation of standards. Data collection was carried out using primary data in the form of a questionnaire. The sample processed in this research was 131 respondents who were distributed to village officials in the Sukorejo District, Ponorogo Regency. The data analysis method uses validity tests and reliability tests. Hypothesis testing uses multiple linear regression analysis. The results of this research show that human resource competency and the implementation of government accounting standards partially have a positive and significant effect on the quality of financial reports
Good Corporate Governance, Sustainability Report dan Firm Value: Peran Moderasi Investment Opportunity Set Novitasari, Maya
SUSTAINABLE Vol 4 No 2 (2024): Volume 4 No 2, November 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i2.24715

Abstract

This study aims to test the effect of Good Corporate Governance and Sustainability Report on Firm Value with Investment Opportunity Set as moderation. The population in this study was the LQ-45 company listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sample was taken through a purposive sampling technique totaling 45 companies with a total sample of 139. Multiple Regression Analysis Methods and Modern Regression Annalysis (MRA) using SPSS Version 25. The results of this study indicate that: (1) Managerial ownership does not affect the company value, (2 ) The Independent Board of Commissioners has no effect on company value, (3) Sustainability Report has a negative effect on company value, (4) iOS is able to moderate the effect of managerial ownership on company value, (5) iOS is able to moderate the Independent Board of Commissioners on company value, (6) IOS is able to moderate sustainability report on company value. This shows the importance of the role of iOS in GCG, Sustainability Report and Firm Value.
Analisis Pengelolaan dan Pengendalian Piutang Pada Perumdam Tirta Dharma Purabaya Kabupaten Madiun Aviska, Aik; Hidayah, Nurul
SUSTAINABLE Vol 4 No 2 (2024): Volume 4 No 2, November 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i2.24745

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana pengelolaan dan pengendalian piutang yang dilakukan oleh Perusahaan Umum Daerah Air Minum Tirta Dharma Purabaya Kabupaten Madiun pada tahun 2020 – 2021, serta mengetahui tingkat efektivitas dalam penagihan piutangnya. Metode penelitian yang digunakan yaitu deskriptif kuantitatif dengan sumber data primer dan sekunder. Metode analisis yang digunakan dalam penelitian ini yaitu analisis rasio perputaran piutang (receivable turn over), rasio periode rata-rata pengumpulan piutang (average collection period), rasio tunggakan dan rasio penagihan. Berdasarkan hasil penelitian dapat disimpukan bahwa Perusahaan Umum Daerah Air Minum Tirta Dharma Purabaya Kabupaten madiun dilihat dari standar efektivitas pengelolaan piutang, tingkat perputaran piutang sangat efektif yaitu sebesar 8,8 kali pada tahun 2020 dan 8,5 kali pada tahun 2021, periode pengumpulan piutang tidak efektif yaitu selama 41 hari pada tahun 2020 dan 43 hari pada tahun 2021, rasio tunggakan sangat efektif yaitu sebesar 11% pada tahun 2020-2021 dan rasio penagihan efektif yaitu sebesar 89% pada tahun 2020-2021.
Analisis Implementasi SAK ETAP Pada Laporan Keuangan BumDes Ayu Bagia, Desa Baha, Kecamatan Mengwi, Kabupaten Badung Azizah, Nurul; Kusnoto, Margi Astatanu; Nurafifah, Nurul; Dhewi, Deasyanti Aryani; Mais, Rimi Gusliana
SUSTAINABLE Vol 4 No 2 (2024): Volume 4 No 2, November 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i2.25017

Abstract

Badan Usaha Milik Daerah (BUMD) memainkan peran penting dalam pengembangan ekonomi lokal, dengan meningkatkan pemberdayaan masyarakat melalui pengelolaan sumber daya lokal dan layanan publik. Penelitian ini bertujuan untuk menganalisis implementasi Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) pada BUMDes Ayu Bagia, Desa Baha, Kecamatan Mengwi, Kabupaten Badung, serta menganalisis secara mendalam faktor-faktor yang mempengaruhi keberhasilan atau kegagalan BUMDes, serta memberikan rekomendasi konkret untuk memperkuat dukungan pemerintah dan kebijakan yang relevan bagi sektor BUMDes di Indonesia. Penelitian ini menggunakan pendekatan deskriptif, sumber data yang digunakan adalah data sekunder berupa laporan keuangan BUMDes Ayu Bagia periode 2022-2023 serta dokumen lain yang berkaitan dengan penelitian ini. Hasil penelitian menunjukan laporan keuangan yang disajikan oleh BUMDes Ayu Bagia belum sepenuhnya mematuhi SAK ETAP. BUMDes Ayu Bagia belum menyajikan pos pendapatan pada laporan perubahan modal, serta belum menyajikan arus kas investasi dan pendanaan dalam laporan arus kas. Faktor yang menyebabkan ketidaksesuaian SAK ETAP pada laporan keuangan BUMDes Ayu Bagia yaitu kurangnya pengetahuan dan pemahaman, serta kesadaran pengurus BUMDes Ayu Bagia mengenai SAK ETAP, dan kurangnya sosialisasi oleh pemerintah setempat tentang penyajian laporan keuangan berdasarkan SAK ETAP.
Interpretasi Laporan Keberlanjutan Pemerintah Daerah di Negara Berkembang: Pendekatan Filsafat Aditiya, Roby; Pagalung, Gagaring; Habbe, Abdul Hamid
SUSTAINABLE Vol 5 No 2 (2025): Volume 5 No 2, November 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i2.27052

Abstract

Sustainability reporting in local governments in developing countries is an important concern in the discourse of responsible public governance. This study aims to examine the urgency of sustainability reporting in the public sector through a philosophical approach that includes the dimensions of ontology, epistemology, and axiology, with a focus on the context of Indonesia as a developing country. This research uses a qualitative literature study method with a scoping review approach of relevant international and national scientific articles, with analysis carried out thematically and philosophically to explore representations of reality, knowledge construction, and values that underlie local government sustainability reporting practices. The results of the study show that sustainability reporting practices in local governments in developing countries such as Indonesia are still in the normative stage and do not fully reflect the integration of substantive sustainability values. The reported reality is dominated by technocratic and symbolic narratives that do not fully represent social and ecological dynamics, while the knowledge formed tends to reproduce institutional structures without community involvement and local stakeholder participation. In addition, ethical values of sustainability have not been internalized in the reporting system, making reporting more of a bureaucratic formality than a public accountability tool. These findings emphasize the importance of transforming sustainability reporting into a participatory and value-based reflective space, with implications including the need for policy reform, strengthening institutional capacity, and community engagement in defining sustainability contextually.
KInerja Keuangan dari Perspektif Keberlanjutan: Peran Kinerja Lingkungan, Modal Intelektual, dan Tata Kelola Perusahaan Nur Aliyyah, Wandah; Vendy, Vicky
SUSTAINABLE Vol 5 No 2 (2025): Volume 5 No 2, November 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i2.27365

Abstract

This study examines the influence of environmental performance, intellectual capital, and corporate governance on the financial performance of energy sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. Secondary data were obtained from financial statements and PROPER rating reports. A total of 63 observations from 21 companies were selected using purposive sampling. Data analysis was conducted using panel data regression with the aid of STATA17 software. The results show that intellectual capital and the number of audit committee members have a positive and significant effect on financial performance. These findings indicate that efficient management of intangible assets and strong internal oversight mechanisms can enhance company profitability. Additionally, the proportion of independent commissioners exhibits a negative and significant effect on financial performance, suggesting potential ineffectiveness in oversight when not accompanied by sufficient engagement and competence.On the other hand, environmental performance, board size, and managerial ownership variables do not show significant effects. These findings imply that not all aspects of sustainability and corporate governance contribute directly to improvements in financial performance.
Kesesuaian Sistem Akuntansi PELINDO dengan Kriteria Business Ready (B-READY) Bank Dunia Adnyana, I Wayan Diana Putra; Sudama, I Made
SUSTAINABLE Vol 5 No 2 (2025): Volume 5 No 2, November 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i2.28177

Abstract

This study investigates the alignment of PT Pelabuhan Indonesia (Pelindo)’s accounting system with the World Bank’s Business Ready (B-READY) criteria, aiming to evaluate conformity, identify improvement areas, and propose strategic enhancements. Employing a qualitative case study approach, data were collected through document analysis of Pelindo’s financial reports, annual reports, and World Bank publications, supplemented by insights from recent literature on digital transformation in ports. Results indicate 72% compliance with B-READY indicators, with high alignment in financial reporting transparency (85%) and low in technology integration (65%). Key gaps include the lack of an integrated real-time reporting platform and insufficient staff training on B-READY standards. Discussions highlight Pelindo’s adoption of IFRS for transparency, yet fragmented digital efforts compared to global ports using cloud-based systems. Recommendations include implementing a cloud-based accounting system and collaborative training with the World Bank. This research underscores technology adoption as critical for B-READY compliance, contributing theoretically to digital accounting literature in global business readiness and practically providing a roadmap for Pelindo to enhance competitiveness and Indonesia’s logistics system.
Peramalan Pembiayaan Modal Kerja pada Bank Syariah di Indonesia: Aplikasi Model ARIMA Firman, Asmen Junaidi; Binangkit, Intan Diane
SUSTAINABLE Vol 5 No 2 (2025): Volume 5 No 2, November 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i2.28401

Abstract

This study aims to forecast working capital financing for Islamic Commercial Banks (BUS) and Sharia Business Units (UUS) in Indonesia using the ARIMA model as a basis for strategic decision-making. The research object is the total working capital financing of BUS and UUS based on monthly data from January 2017 to March 2025. The research stages include descriptive statistical analysis, stationarity testing with Augmented Dickey-Fuller, identification of ACF/PACF patterns, parameter estimation and significance testing, residual validation, and selection of the best model based on AIC, SBC, and MSE criteria. The analysis results show the ARIMA(8,1,7) model as optimal with AIC 18.6304 and MSE 6,792,148, while residuals meet white noise and normality assumptions. The 12-month forecast (April 2025–March 2026) indicates an increasing financing trend from Rp130.3 trillion to Rp148.98 trillion, despite moderate fluctuations in some months. The discussion confirms that ARIMA captures historical dynamics and external volatility, enabling forecast integration into decision systems for fund allocation optimization and liquidity risk mitigation. In conclusion, ARIMA(8,1,7) proves accurate for predicting BUS-UUS working capital financing and supports Islamic banking management strategies in Indonesia.
Digital Literasi Keuangan , Financial Technology Pembayaran, dan Kinerja Keuangan UMKM : Analysis Structural Equation Modeling – PLS Swandani, Swandani
SUSTAINABLE Vol 5 No 2 (2025): Volume 5 No 2, November 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i2.28602

Abstract

This study aims to analyze the relationship between digital financial literacy and the use of financial technplogy payments on the financial performance of Micro, Small, and Medium Enterprises (MSMEs). The population of this research includes MSMEs operating in Maros Regency, South Sulawesi Province. The research adopts a quantitative approach employing purposive sampling, where 32 MSME owners were surveyed through structured questionnaires, allowing the researcher to directly observe and communicate with the business owners. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM–PLS) with SmartPLS 4.0. to examine causal relationships among variables. The empirical results reveal that both digital financial literacy and fintech payment adoption have a positive and significant influence on MSME financial performance. Enterprises with higher levels of digital financial literacy are more capable of leveraging fintech payments platforms effectively, resulting in improved efficiency and financial performance. Furthermore, the study demonstrates that the adoption of fintech payments contributes to the improvement of financial performance among MSMEs in Maros Regency, South Sulawesi. Fintech adoption also enhances the quality and timeliness of financial reporting, which aligns with the principles of financial accounting theory. These findings emphasize are expected to provide valuable contributions to MSME development and increase awareness of the importance of digital financial literacy and utilizing fintech payment services in the digital economy era.
Peran Teknologi Baru, Transparansi Data Keuangan, dan Kualitas Auditor dalam Tata Kelola Keuangan Riyanto Tri Wijaya, Juli; Bakhtiar, Syamsul; Manurung, Muhammad Rizqi Alriansyah
SUSTAINABLE Vol 5 No 2 (2025): Volume 5 No 2, November 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i2.28604

Abstract

This study examines the effects of new technologies, financial data transparency, and auditor quality on financial governance in the digital era. Using a quantitative approach, data were collected from 30 auditors across sectors through a structured questionnaire and analyzed with SmartPLS 4.0. The results show that all three variables significantly influence financial governance, with new technologies having the strongest positive impact. Financial data transparency also contributes positively, while auditor quality shows a significant but negative effect, suggesting potential challenges in audit independence or practices. This result indicates that stronger auditor quality, while essential, may initially reveal governance deficiencies, explaining its significant negative effect.. The model demonstrates strong explanatory power (R² = 0.99) and reliable validity indicators, confirming result robustness. The study concludes that effective financial governance requires integrating digital tools, transparent reporting, and competent auditors. It recommends that audit firms and regulators invest in digital infrastructure, improve auditor skills, and strengthen transparency to enhance governance frameworks. These findings offer practical insights for advancing financial governance in the digital era.

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