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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 142 Documents
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Self-Efficacy Dan Digital Vision Dalam Cloud Accounting Adoption Terhadap MSME Sustainability Performance Khadik, Muhammad Vikrul; Purwantini, Anissa Hakim; Farida, Farida
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.v5i2.28669

Abstract

This study examines digital vision and computer self-efficacy (CSE) as antecedents of cloud accounting adoption and investigates how that adoption, in turn, affects digital transformation and sustainability performance among micro, small, and medium-sized enterprises (MSMEs) in Magelang Regency and Magelang City, Indonesia. Using a quantitative design, survey data were collected from 146 MSMEs had implemented cloud technologies in their operations. Partial Least Squares–Structural Equation Modeling (PLS-SEM) was employed to test the hypothesized relationships. The results indicate that digital vision and CSE have a significant positive effect on the adoption of cloud accounting. Furthermore, the adoption of cloud accounting has been proven to significantly drive the digital transformation of SMEs, which ultimately contributes positively to improving sustainability performance, both economic, social, and environmental aspects. These findings underscore the importance of strengthening CSE and cultivating a clear digital vision among MSME owners and managers to enhance technology adoption and sustain competitive advantage. Policy-wise, government-backed training in CSE and targeted digital mentoring emerge as pivotal levers for accelerating digital transformation and achieving triple bottom line–based sustainability outcomes.
Analisis Faktor Pengaruh Pengungkapan Aset Biologis pada Perusahaan Perkebunan di Indonesia Manik, April Tiodora
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.v5i2.28809

Abstract

Disclosure of biological assets in plantation companies in Indonesia remains inconsistent, despite detailed reporting guidelines in Statement of Financial Accounting Standards No. 69. This indicates a need to examine further the factors influencing the level of disclosure. The purpose of this research is to analyze the determinants that affect the disclosure of biological assets in plantation companies in Indonesia. The research method used is quantitative, processing numerical data to objectively assess relationships between variables. The study population comprises 17 plantation companies listed in Indonesia, and data analysis was conducted using descriptive statistical methods, with results presented in tables and processed using statistical software. The research period covers 2019 to 2024 to capture the development of biological asset disclosures after the pandemic. The study results reveal that the intensity of biological assets does not have a significant effect on disclosure levels. In contrast, company growth, leverage ratio, and public ownership are found to affect the level of biological asset disclosure positively.
Peran Jurnal.id dalam Meningkatkan Produktivitas Penjualan dan Pembelian di PT Mitra Sejahtera Membangun Bangsa Rifky Indi Bakhtiar; Muslimin Muslimin
SUSTAINABLE Vol 6 No 1 (2026): Volume 6, No. 1, Mei 2026
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v6i1.27239

Abstract

This article explores how Jurnal.id helped improve the sales and purchase processes at PT Mitra Sejahtera Membangun Bangsa. The research uses a descriptive qualitative method, based on the writer’s direct experience and observation during the internship program. The findings show that the implementation of Jurnal.id significantly increases work efficiency, reduces input redundancy, and improves real-time data integration across divisions. Key features such as automated reporting, clear inventory classification, and a user-friendly interface contribute to faster transaction input, smoother coordination, and more accurate decision-making. These results support previous studies that emphasize the effectiveness of cloud accounting systems in enhancing financial reporting and operational productivity. The study concludes that Jurnal.id functions not only as a transaction recording tool but also as a strategic platform supporting digital transformation in daily business operations.
Studi Awal Pengungkapan Keberlanjutan Berbasis IFRS S1 dan Nilai Perusahaan: Peran Risiko ESG Yuliantari Astasuci Nalurita; Fatah Mario Andaru; Khalilul Rahman; Tiara Rani Santoso; Cahyaning Dewi Handayani
SUSTAINABLE Vol 6 No 1 (2026): Volume 6, No. 1, Mei 2026
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v6i1.30580

Abstract

This study investigates the impact of IFRS S1–based sustainability disclosure on firm value and examines the role of ESG risk during the pre-implementation period in Indonesia. A quantitative research design is employed using cross-sectional data from 40 companies included in the SRI-KEHATI 45 Index in 2024. The data are analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings reveal that, during the pre-implementation phase, sustainability disclosures based on IFRS S1 do not exert a significant positive effect on firm value. In contrast, ESG risk shows a partial and significant positive influence on firm value. Nevertheless, ESG risk does not function as a moderating variable in the relationship between IFRS S1–based sustainability disclosure and firm value. This study contributes to the existing literature by offering empirical insights into the effects of IFRS S1 pre-implementation and the role of ESG risk on firm value. Furthermore, the findings provide practical implications for regulators and practitioners, highlighting the need to strengthen implementation guidelines, enhance disclosure quality monitoring, and improve formal compliance with IFRS S1.
Biaya atau Investasi? Analisis Akuntansi Sosial terhadap Kesejahteraan Karyawan Fety Aptasari; Muhammad Helmi Falah; Baiq Krisnina Maharani Putri; Ely Windarti Hastuti; Khairul Mujahidi
SUSTAINABLE Vol 6 No 1 (2026): Volume 6, No. 1, Mei 2026
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v6i1.30977

Abstract

This study aims to analyze how employee well-being is interpreted and represented in social accounting practices, particularly in the debate over whether employee-related expenditures are positioned as costs or investments. This study uses a qualitative approach with a case study design at PT Unilever Indonesia for the 2022–2024 period. Data were obtained from annual reports and sustainability reports, then analyzed using thematic content analysis to identify patterns in narratives, measurement, and accounting recognition related to employee well-being. The results show that the company consistently allocates resources for fair remuneration, competency development, occupational health and safety, mental well-being, and diversity and inclusion. These practices are supported by measurable and transparent quantitative indicators. However, all employee-related expenditures remain recorded as operating expenses in the financial statements. This finding reveals a duality of representation: strategically, well-being is framed as an investment in human capital, but technically, accounting still treats it as a current-period expense. This research emphasizes the importance of developing a more humanistic social accounting approach to representing human value within organizations
Pengaruh Sikap, Pengetahuan, dan Norma Subjektif terhadap Niat Mahasiswa Telibat dalam Akuntansi Lingkungan Triana Chatarinne Parabak; Grace Theresia Pontoh; Afdal
SUSTAINABLE Vol 6 No 1 (2026): Volume 6, No. 1, Mei 2026
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v6i1.31076

Abstract

Environmental sustainability issues show an increasing urgency in the development of educational practices and systems in the modern era. The purpose of this study is to investigate how attitudes, knowledge, and subjective norms affect students’ intention to engage in environmental accounting. This study was carried out at Hasanuddin University’s Faculty of Economics and Business using a quantitative methodology. The primary data used in this study was collected by questionnaires and subjected to PLS-SEM analysis. The study’s findings show that intentions to engage in environmental accounting are influenced by attitudes, knowledge, and subjective norms. The implication is that it is necessary to strengthen learning strategies to shape attitudes, increase understanding, and reinforce subjective norms in order to encourage students’ intentions in the field of sustainability accounting.
Analisis Strategi Activity Based Costing dalam Mitigasi Distorsi Biaya Swandani Swandani; Hayyun Aini
SUSTAINABLE Vol 6 No 1 (2026): Volume 6, No. 1, Mei 2026
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v6i1.31364

Abstract

This study examines the strategic role of Activity Based Costing (ABC) in mitigating cost distortion at PT Biringkassi, a company characterized by complex production processes and high overhead cost intensity. A descriptive quantitative approach was applied, utilizing data obtained from interviews as well as supporting primary and secondary sources. The results indicate that the traditional costing system, which relies on a single allocation base, is unable to accurately reflect resource consumption, resulting in cost distortion in the form of undercosting for products with higher complexity levels. The application of the ABC method leads to an increase in the cost of goods manufactured (COGM) for all products, indicating that previous cost calculations were underestimated relative to actual conditions. These findings confirm that the ABC method not only improves cost accuracy but also supports more effective managerial decision-making, particularly in pricing strategies and product performance evaluation. Given the complexity and high overhead structure of the cement industry, the adoption of ABC is essential to enhance efficiency and competitiveness.
Pengaruh Independen Auditor terhadap Kinerja Auditor Internal di Lembaga Amal Muhammadiyah di Kabupaten Ponorogo Titin Eka Ardiana; Nanang Cendriono; Rizki Rachmadia
SUSTAINABLE Vol 6 No 1 (2026): Volume 6, No. 1, Mei 2026
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v6i1.30585

Abstract

This study aims to determine the effect of independence on the performance of internal auditors in Muhammadiyah Business Associations (AUM) of Ponorogo Regency. The problem addressed in this study is the partial effect of independence on the performance of AUM internal auditors. The method used in this study is a quantitative research approach. The data utilized in this study are primary data in the form of questionnaires obtained from respondents' answers. The population in this study consists of 30 internal auditors from the Muhammadiyah Business Associations (AUM) of Ponorogo Regency. The sampling method employed in this study is purposive sampling.The data analysis technique used is simple linear regression using SPSS version 16 software. The results of the study prove that independence has a positive and significant effect on the performance of internal auditors at AUM in Ponorogo Regency. This implies that the higher the independence, the more the performance of the internal auditors will increase.
Analisis Efektivitas dan Efisiensi Penyerapan Anggaran Pada BAPPELITBANGDA Kabupaten Gorontalo Nur Ain Saba Nur Ain Saba; Yuwin Ali; Mentari Ariesta Iyonu
SUSTAINABLE Vol 6 No 1 (2026): Volume 6, No. 1, Mei 2026
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v6i1.30804

Abstract

This study aims to determine the effectiveness and efficiency of budget absorption at the Regional Budget Research and Development Agency (Bapelitbangda) of Gorontalo Regency during the 2020-2024 period using the effectiveness and efficiency ratio of regional spending. The method used is a mixed method sequential explanatory model. Based on the results of the study, the average effectiveness of budget absorption is 87.62%, which is considered quite effective but has not reached the minimum standard of 90%. Meanwhile, the average efficiency of budget absorption is 114.13%, categorized as inefficient, indicating that the budget is still wasteful because the value is above 100%. This is caused by several factors, namely inadequate budget planning and limited human resources, especially the number and technical competence. To address this, Bapelitbangda strives to improve the quality of planning through evaluation, strengthening and improving employee competency, and optimizing the budget management system to accelerate the process and increase the effectiveness and efficiency of budget absorption.
Faktor-faktor yang Mempengaruhi Biaya Produksi, Biaya Operasional, Penjualan, Modal Kerja, dan Perputaran Total Aset Nikhlatul Hasanah; Fitri Nuraini; Gita Desipradani
SUSTAINABLE Vol 6 No 1 (2026): Volume 6, No. 1, Mei 2026
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v6i1.30959

Abstract

Non-essential consumer goods companies are those whose products are highly sensitive to changes in the economic cycle. Fluctuations in purchasing power after the pandemic require companies to optimize cost and asset efficiency in order to maintain profit performance. This study aims to analyze the effect of production costs, operating costs, sales, working capital, and total asset turnover on net profit in non-primary consumer goods manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The research method used is quantitative. The study sample comprises 10 companies in the non-primary consumer goods sector selected using purposive sampling. The research utilizes secondary data derived from corporate financial statements. Data analysis is conducted through descriptive statistics, classical assumption testing, multiple linear regression analysis, and hypothesis testing using SPSS version 25. The partial test results (t-test) indicate that production costs, operating costs, sales, working capital, and total asset turnover each have a significant impact on net profit. Additionally, the simultaneous test results (F-test) demonstrate that these variables collectively exert a significant influence on net profit.

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