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Ikhwan Wadi
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Jurnal Akuntansi dan Keuangan Syariah - ALIANSI
Published by Universitas Gunung Rinjani
ISSN : 2622562x     EISSN : 27225828     DOI : 10.54712/aliansi
Core Subject : Economy,
Economics, Econometrics & Finance
Akuntansi Keuangan Akuntansi Sektor Publik Akuntansi Manajemen Akuntansi Syariah Audit Sektor Publik Akuntansi Perpajakan Akuntansi dan Sistem Informasi Akuntansi Sosial dan Lingkungan Fraud dan Akuntansi Forensik Akuntansi Keperilakuan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 185 Documents
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PENGARUH PENERAPAN GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN PADA SEKTOR PERTAMBANGAN Tifal Rahmawati; Retno Suwiyanti
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 8 No. 1 (2025): Jurnal Akuntansi dan Keuangan Syariah - ALIANSI
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v8i1.400

Abstract

Green accounting, also known as environmental accounting, is accounting that involves environmental costs or budgets in company activities. Green accounting also identifies, presents, and discloses a company's environmental impact and performance. This study aims to analyze the effect of the application of independent variables—green accounting and environmental performance—on the dependent variable, firm value, in the mining sector listed on the Indonesia Stock Exchange and participating in PROPER for the 2019-2023 period. This study employed multiple linear regression with SPSS version 30 as the analytical tool. The data used in this study were secondary data in the form of annual reports from mining companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. A purposive sampling technique was used, resulting in seven sample companies. The results of this study indicate that both green accounting and environmental performance partially influence firm value. Simultaneously, both green accounting and environmental performance influence firm value.
ANALISIS PENYAJIAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NONLABA BERDASARKAN ISAK 335 DAN PSAK 409 (STUDI KASUS LAZISMU KOTA MAKASSAR) Syahrir, Nurhanisa; Sahade; Tikollah, M. Ridwan
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 8 No. 2 (2025): Jurnal Akuntansi dan Keuangan Syariah - ALIANSI
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v8i2.407

Abstract

Penelitian ini bertujuan untuk menganalisis penyajian laporan keuangan entitas berorientasi nonlaba berdasarkan ISAK 335 dan PSAK 409 pada Lazismu Kota Makassar. Fokus penelitian ini adalah penyajian laporan keuangan berdasarkan ISAK 335 yang mencakup laporan posisi keuangan, laporan penghasilan komprehensif, laporan perubahan aset neto, laporan arus kas, catatam atas laporan keuangan dan PSAK 409 yang mencakup neraca, laporan perubahan dana, laporan perubahan aset kelolaan, laporan arus kas dan catatan atas laporan keuangan. Penelitian menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data yang dilakukan yaitu menggunakan dokumentasi terhadap laporan keuangan tahun anggaran 2022 dan wawancara untuk melengkapi data yang dikumpulkan. Hasil penelitian ini menunjukkan bahwa penyajian laporan keuangan Lazismu Kota Makassar tahun anggaran 2022 disusun berdasarkan PSAK 409 yang meliputi komponen: laporan posisi keuangan, laporan perubahan dana, laporan arus kas, dan catatan atas laporan keuangan. Namun dalam laporan perubahan aset kelolaan belum disajikan secara eksplisit sesuai dengan PSAK 409, walaupun aset seperti tanah dan bangunan telah dicatat dalam laporan perubahan dana. Lazismu juga mengelola dan memisahkan dana zakat, infak/sedekah, amil, sosial keagamaan, qurban, dan non syariah dengan baik dan disertai penjelasan dalam penggunannya. Meskipun telah menerapkan sesuai PSAK 409, namun Lazismu belum menerapkan ISAK 335 karena tidak adanya aset neto dengan pembatasan maupun tanpa pembatasan dan tidak digunakannya laporan aktivitas sebagai pengganti laporan perubahan dana.
Generasi Z dan Pasar Modal Syariah: Analisis Faktor-Faktor Yang Mempengaruhi Minat Investasi Topan Siswanto; I Nengah Arsana; Satriawan
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 8 No. 2 (2025): Jurnal Akuntansi dan Keuangan Syariah - ALIANSI
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v8i2.408

Abstract

This study aims to analyze the factors influencing Generation Z’s investment interest in the Islamic capital market, identify the dominant factor, and provide strategic recommendations for stakeholders. A quantitative approach was employed using purposive sampling of 100 Generation Z respondents in Mataram City. Data were collected through a 5-point Likert scale questionnaire and analyzed using multiple linear regression. The findings reveal that, simultaneously, Islamic financial literacy, risk perception, religiosity, and digital access have a significant effect on investment interest. However, partially, only digital access has a positive and significant effect, while Islamic financial literacy, risk perception, and religiosity show no significant impact. Digital access is confirmed as the dominant factor influencing Generation Z’s interest in Islamic capital market investment. These results imply the importance of developing user-friendly, secure, and digital-oriented Islamic investment platforms accompanied by tailored education programs to enhance Generation Z’s participation in Islamic investment.
Pengaruh Implementasi Teknologi Digital dan Kompetensi Sumber Daya Manusia (SDM) Terhadap Efektivitas Sistem Akuntansi Manajemen di Era Industri 4.0 Ni Nyoman Yuliati; I Made Suardana
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 8 No. 2 (2025): Jurnal Akuntansi dan Keuangan Syariah - ALIANSI
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v8i2.417

Abstract

This study aims to examine the influence of digital technology implementation and human resource competence on the effectiveness of management accounting systems in companies located in Mataram City. The research employed a quantitative approach with an associative design. A total of 70 respondents were selected using purposive sampling, and the data were analyzed using multiple linear regression with SPSS version 26. The findings reveal that the implementation of digital technology has a positive and significant effect on the effectiveness of management accounting systems. Similarly, human resource competence also demonstrates a positive and significant impact on system effectiveness. Simultaneously, both variables contribute 40.5% to the improvement of management accounting system effectiveness. These results indicate that the success of management accounting systems in the digital era depends not only on technological adoption but also on the readiness and capability of human resources in managing digital innovation. The practical implications highlight the importance of continuous digitalization strategies and employee competence development to enhance the effectiveness of corporate financial information management.
Studi Tingkat Literasi Keuangan dan Perilaku Konsumtif Mahasiswa serta Pengaruhnya terhadap Pengelolaan Keuangan Pribadi Rosyia Wardani; Sofiati Wardah; Rusdi; Syaiful Amri
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 8 No. 2 (2025): Jurnal Akuntansi dan Keuangan Syariah - ALIANSI
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v8i2.418

Abstract

This study examines the influence of financial literacy and consumptive behavior on the personal financial management of students at STIE AMM Mataram. Using a quantitative causal-associative approach, the research surveyed 151 respondents selected from a population of 242 students through proportionate stratified random sampling. Data were collected using a Likert-scale questionnaire and analyzed with multiple linear regression. The results show that financial literacy does not have a significant effect on personal financial management, indicating that students' financial knowledge has not been fully translated into daily financial practices. Conversely, consumptive behavior has a significant and dominant influence, demonstrating that lifestyle-driven spending, peer pressure, and digital financial access strongly shape students’ financial habits. Simultaneously, financial literacy and consumptive behavior significantly affect personal financial management, with a combined contribution of 57.5%. These findings highlight that students’ financial management challenges are more behavioral than cognitive, emphasizing the need for practical financial education, stronger self-control, and awareness of digital financial risks. The study implies that higher education institutions should develop programs focusing on budgeting skills, digital finance awareness, and responsible consumption to improve students' financial well-being.

Page 19 of 19 | Total Record : 185

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