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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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Kompensasi Hijau: Gaji dan Manfaat Kesejahteraan Berkelanjutan Berbasis Kinerja Karyawan dalam Kewirausahaan Sosial Pengelolaan Sampah Lukmana Putra, Indra; Wijayanto, Nugraha; Junus , Mochammad
SUSTAINABLE Vol 5 No 1 (2025): Volume 5 No 1, Mei 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i1.26136

Abstract

Green compensation, reward system for employee performance, is crucial for sustainability in organizations requiring human resources, including waste management social entrepreneurship. Social entrepreneurship, built on social intentions and goals, represents an innovative approach to addressing social problems while creating business opportunities. Social enterprises that empower surrounding communities, rewards are implemented through salaries and welfare benefits. Relationship between compensation, benefits, and employee performanced  in waste management social entrepreneurship varies, with evidence showing that adequate compensation significantly enhances productivity and motivation. Particularly relevant in waste management, where employee engagement is essential for effective operations. Quantitative research aims to determine whether salary and welfare benefits influence employee performance in a waste management social enterprise.Research sample consists of 103 staff members who have been empowered by the organization, which has been in operation for over 12 years. Data were collected using a structured questionnaire distributed to all employees in the sample. Data were processed using statistical analysis software (such as SPSS)  determine strength and significancy relationships between variables. Findings reveal salary and welfare benefits significancy impact on employee performance. However, magnitude influence falls within the moderate category, suggesting that other factors not examined in this study also affect performance. Additional factors warrant further investigation to provide a more comprehensive understanding of employee performance drivers
Pengaruh Sistem Digitalisasi Administrasi Perpajakan, Kompetensi Penggunaan, Kesiapan Penerapan Single Identity Number (SIN) Terhadap Ketepatan Pelaporan Perpajakan Berliani, Annisa; Hartati, Lesi; Munandar, Aris
SUSTAINABLE Vol 5 No 1 (2025): Volume 5 No 1, Mei 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i1.26147

Abstract

This study aims to analyze the influence of the digitalization of tax administration systems, user competence, and readiness for implementing the Single Identity Number (SIN) on the accuracy of tax reporting among employees of the Population and Civil Registry Office of South Sumatra Province. A quantitative approach was applied by collecting data through questionnaires from 51 respondents. The findings reveal that all three independent variables significantly affect tax reporting accuracy. Digital tax administration enhances reporting efficiency, user competence reduces errors, and SIN implementation readiness strengthens data integration and reporting accuracy. This research offers strategic insights for improving tax compliance through administrative system development and employee training
Pengaruh Akuntansi Hijau Dan Kinerja Lingkungan : Analisis Bibliometrik Atiyah, Ummi Waqiatul; Herli, Mohammad
SUSTAINABLE Vol 5 No 1 (2025): Volume 5 No 1, Mei 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i1.26151

Abstract

This study is intended to identify recent research developments related to the topic of green accounting and its correlations with sustainability performance. The analysis was conducted using R Biblioshiny for initial visualization, and VOSviewer for research network mapping and topic clustering. The study involved at least 1684 documents published between 1991 and early 2024. The study found a progress in research related to green accounting and sustainability performance. According to affiliation and country, green accounting and sustainability performance research is dominated by China. There are ten clusters formed, such as sustainability and green economy, as well as sustainability performance and sustainability economy. This study provides researchers with an understanding of the dynamics of green accounting and sustainability performance research and suggests potential areas of emerging research. While this research appears to have been conducted thoroughly, it is limited by the coverage of the Scopus database, which may not include all relevant publications. The originality of this study lies in the use of a systematic bibliometric approach to analyze green accounting and sustainability performance, which has not been done in the previous literature.
Pengaruh Akuntansi Hijau, Likuiditas, dan Tanggung Jawab Sosial Perusahaan (CSR) terhadap Keuntungan Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderator Delia, Ahwai; Fahrul Imam Santoso
SUSTAINABLE Vol 5 No 1 (2025): Volume 5 No 1, Mei 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i1.26154

Abstract

This research aims to investigate how green accounting variables, liquidity, and corporate social responsibility impact profitability, with company size acting as a moderating variable in firms from the raw material sector listed on the IDX over the period from 2020 to 2023. The sample for the study was selected using a purposive sampling method, resulting in 7 firms being included in the sample. Consequently, the total research sample for the four-year period consisted of 28 observations. To analyze the relationships among the studied variables, multiple regression analysis and moderate regression analysis were conducted using IBM SPSS Statistics 26. The findings of the study reveal that green accounting exerts a negative and insignificant impact on profitability, while liquidity demonstrates a positive yet insignificant influence on profitability, and corporate social responsibility also shows a positive but insignificant effect on profitability. Furthermore, the size of the company does not influence the connection between green accounting and profitability. Additionally, company size does not affect the relationship between liquidity and profitability. However, the findings of the previous research indicate that company size can influence the relationship between corporate social responsibility and profitability.
Dampak Skor Lingkungan, Sosial, dan Tata Kelola (ESG) terhadap Laba Bersih Perusahaan (EAT) Prasetiyo, Yudhi
SUSTAINABLE Vol 5 No 1 (2025): Volume 5 No 1, Mei 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i1.26256

Abstract

The latest developments in the climate change crisis, the impact of environmental damage, social welfare mobility, and good governance have forced several companies to adopt new assessment indicators. By maintaining business sustainability or sustainable development in business and industry development based on three important aspects, namely ESG (Environment, Social and Governance) which are formed in the company's sustainability report. This study is a quantitative study with an exploratory approach by looking at the results of the Company's financial performance and the sustainability reports it produces. The sample in this study is an Energy Company listed on the Indonesian Stock Exchange in the 2021-2022 period. Testing uses statistics with SEM PLS analysis. The results of the study show that environmental indicators have a significant influence on the profitability that the company will obtain, while social and governance indicators do not have a significant influence on the company's profitability  
Analisis Penerapan Metode Capital Asset Pricing Model (CAPM) dan Reward To Variability Ratio (RVAR) Dalam Pengambilan Keputusan Investasi Saham: Studi Kasus: Perusahaan-Perusahaan yang Terdaftar Pada Indeks LQ45 di BEI Periode Februari 2020 – Januari 2025 Khaerunnisa, Winda; Santoso, Fahrul Imam
SUSTAINABLE Vol 5 No 1 (2025): Volume 5 No 1, Mei 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i1.26265

Abstract

The aim of this research is to analyze the grouping of stocks within the LQ45 index that can be considered in the construction of an investment portfolio using the Capital Asset Pricing Model (CAPM) and Reward to Variability Ratio (RVAR) methods. The CAPM method is used to measure the expected return of a stock based on its systematic risk. Furthermore, the RVAR method is applied to rank stock performance by comparing return levels with associated risk. This research employs a descriptive method with a quantitative approach. The data used includes monthly stock closing prices, IDX Composite as a market proxy, and the risk-free interest rate for the period from February 2020 to January 2025. The analysis results indicate that the top-performing stocks based on the combination of both methods, in order, are PT Alamtri Resources Indonesia Tbk (ADRO), PT Indo Tambangraya Megah Tbk (ITMG), PT Bukit Asam Tbk (PTBA), PT Aneka Tambang Tbk (ANTM), and PT United Tractors Tbk (UNTR).
Pengaruh Profitabilitas dan Good Corporate Governance Terhadap Penghindaran Pajak Maharani, Eriza Nabila Maharani; Akbar, Fajar Syaiful Akbar
SUSTAINABLE Vol 5 No 1 (2025): Volume 5 No 1, Mei 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i1.26294

Abstract

This study looks at how tax avoidance in real estate and property firms listed on the Indonesia Stock Exchange is impacted by profitability and good corporate governance (GCG) from 2020 to 2023. Secondary data from yearly financial reports is used in the study. 92 observations from 23 companies were obtained using a purposive sample strategy. The data was subjected to multiple linear regression analysis using SPSS 27 software. The findings indicate that tax avoidance is significantly impacted negatively by profitability, suggesting that greater profitability is linked to a lower likelihood of tax avoidance. In contrast, the audit committee used as a GCG indicators has a considerable positive association with tax avoidance. Meanwhile, the other two GCG indicators, institutional ownership and the proportion of independent commissioners, did not significantly affect on tax avoidance. These data suggest that not all aspects of GCG are effective in reducing tax avoidance. As a result, each governance mechanism's supervision functions must be strengthened in order to effectively deter tax avoidance in the property and real estate sectors.
Studi Literature: Good Governance dan Ketahanan Keuangan pada Organisasi Nirlaba Wahyu Setiyarso, Reinka Sekar; Yuhertiana, Indrawati
SUSTAINABLE Vol 5 No 1 (2025): Volume 5 No 1, Mei 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i1.26387

Abstract

Non-profit organizations must apply good governance principles. This is because the organization must become a professional organization by applying these principles. The implementation of good governance will improve financial control in the organization's operations. The purpose of this study is to determine the extent of the development of research on good governance in non-profit organizations in order to maintain the financial stability of the organization. This research is a literature review research that uses bibliometric methods to map previous research with a time span of 2020 to 2024. After the selection process using Microsoft Excel, a total of 43 articles were obtained, then the data will be analyzed through the VOSviewer ver.1.6.20 application. The results of the keyword restriction process are then grouped into 3 clusters, such as organization, transparency, good corporate governance. The results of the mapping carried out also show that good governance in non-profit organizations is still rarely researched so that the author hopes that this mapping can become and add information for future researchers on the topic of good governance in non-profit organizations. Researchers can analyze the implementation of good governance and what obstacles or obstacles the organization faces in its implementation.
Systematic Literature Review: Satu Dekade Riset Akuntansi Posmodern di Indonesia Arliena Hafni, Diska
SUSTAINABLE Vol 5 No 1 (2025): Volume 5 No 1, Mei 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i1.26431

Abstract

This study aims to analyze the results of postmodern accounting research for 10 years (2014-2024) in the form of journal articles based on topic categories, research objectives, figures of thought used as references and research data. The research method uses a qualitative approach, article data collection is taken from SINTA indexed journal and systematic literature review is used to analyze the data. The results showed that 1) Research topics in postmodern accounting research are mostly dominated by Islamic accounting topics (30%), then management accounting topics (20%), accounting theory (20%), accounting fraud topics (10%), and other topics by 5% each; (2) 80% of postmodern accounting research aims to deconstruct meaning, 10% analyze hegemony in accounting and 5% each analyze narrative (metanarrative) and analyze social relations and power in accounting; (3) Most accounting research with the postmodern paradigm refers to the thinking of Jacques Derrida (27%), 9% each refers to the thinking of Jean-Francois Lyotard and Paul Michel Foucault. The remaining 5% of research each refers to the thoughts of other figures; (4) 65% of postmodern accounting research uses research data in the form of documents (literature studies), 15% use interview techniques, 5% observation and 15% combine interview, observation and documentation techniques.
Analisis Efektifitas Sumber Dana Pihak Ketiga Dalam Pemberian Kredit Pada PT. Bank Rakyat Indonesia (BRI) Unit Kangean Sa'diyah, Halimatus
SUSTAINABLE Vol 5 No 1 (2025): Volume 5 No 1, Mei 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i1.26510

Abstract

Bank Rakyat Indonesia (BRI) is a business entity with the task of collecting funds from the community in the form of deposits and rechannelling them back to the community in the form of credit with the aim of improving the standard of living of many people. The purpose of this research determined the level of effectiveness of third-party funding sources in distributing credit to Bank Rakyat Indonesia in Kangean of Sumenep in the period of 2020 - 2023. The method used a qualitative descriptive method with the type of data used that was primary data through interviews, observations and documentation. To measure the effectiveness of third-party funding sources in credit distribution, this research used analysis of Loan Deposit Ratio (LDR). The results based on the calculation of the Loan Deposit Ratio (LDR) in 2020 and 2021 LDR which was achieved in the range of 49% and 55%, meaning that the use of third- party sources of funds in credit distribution was not effectively used. In 2022 and 2023, the LDR reached in the range of 65% and 61% meant that the use of third-party sources of funds in credit distribution had been used very effectively. The use of third-party funding sources in credit distribution for 4 years from 2020 – 2023 LDR which was achieved in the range of 58% meant that the use of third-party funding sources in credit distribution was still ineffective. Since, many funds had not been channelled as a result of the impact of the Covid-19 pandemic and strong competition between banks and high interest rates can reduce public interest in applying for credit.

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