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Aktiva: Journal Of Accountancy and Management
Published by Institut Agama Islam Negeri Pontianak
ISSN : 29854792     EISSN : 29854806     DOI : https://doi.org/10.24260/aktiva
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
AKTIVA: Journal Of Accountancy and Management is an open access journal as a place for academics, researchers, practitioners, regulators and others, both nationally or internationally, to publish their scientific articles. The results of the studies are related to the fields of accounting and management. The scopes of the topics include sharia accounting, public sector accounting, financial accounting, accounting information systems, management accounting, cost accounting, sharia management, HR management, marketing management, financial management, operational management, and entrepreneurship. AKTIVA: Journal Of Accountancy and Management is published twice a year for the period of January and July. The articles could be written in Indonesian or English. The submitted articles will be reviewed by reviewers who are experts in their fields.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 30 Documents
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Strategi Pemasaran Digital Menggunakan Sistem Internet Endorsement Sebagai Upaya Dalam Meningkatkan Penjualan Hasanuddin, Ananda; Delia, Egi Astuti; Bahari, Rizal; Ruci, Dewa
AKTIVA: Journal of Accountancy and Management Vol. 2 No. 1 (2024): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v2i1.2672

Abstract

Purpose: This research aims to understand how e-endorsements, which involve popular individuals or entities in product promotions, can increase consumer purchasing interest, build positive perceptions of products, and encourage purchase intentions.Methodology: The research method used in this research is a qualitative approach that focuses on literature reviews. Researchers collect and analyze existing data from various sources to understand the effectiveness of e-endorsements as a digital marketing strategy. Research Findings: E-endorsement is an effective digital marketing strategy in digital business. This strategy involves using popular individuals or entities to promote a product, which can increase purchasing interest, build positive perceptions of the product, and encourage purchase intent. Contribution/Originality/Novelty: The contribution of this research lies in an in-depth analysis of the influence of e-endorsements in digital marketing, especially in the context of growing digital businesses. Its originality comes from the focus on discussing influencers with high popularity and trust as a promotional tool, which has not been researched much before. The novelty of this research lies in the latest observations of trends in e-commerce and social media, as well as an assessment of the potential of e-endorsements as a business opportunity for resellers and dropshippers. Tujuan Penelitian: Penelitian ini bertujuan untuk memahami bagaimana e-endorsement, yang melibatkan individu atau entitas populer dalam promosi produk, dapat meningkatkan minat beli konsumen, membangun persepsi positif terhadap produk, dan mendorong keinginan pembelian.Metodologi: Metode penelitian yang digunakan dalam penelitian ini adalah pendekatan kualitatif yang berfokus pada tinjauan literatur. Peneliti mengumpulkan dan menganalisis data yang ada dari berbagai sumber untuk memahami efektivitas e-endorsement sebagai strategi pemasaran digital.Temuan Penelitian: E-endorsement merupakan strategi pemasaran digital yang efektif dalam bisnis digital. Strategi ini melibatkan penggunaan individu atau entitas populer untuk mempromosikan produk, yang dapat meningkatkan minat beli, membangun persepsi positif produk, dan mendorong keinginan pembelian.Kontribusi/Orisinalitas/Kebaruan: Kontribusi penelitian ini terletak pada analisis mendalam tentang pengaruh e-endorsement dalam pemasaran digital, khususnya dalam konteks bisnis digital yang berkembang. Originalitasnya datang dari fokus pada pembahasan mengenai influencer dengan popularitas tinggi dan kepercayaan sebagai alat promosi, yang belum banyak diteliti sebelumnya. Kebaharuan penelitian ini terletak pada pengamatan terkini terhadap tren dalam e-commerce dan media sosial, serta penilaian terhadap potensi E-endorsement sebagai peluang bisnis bagi reseller dan dropshipper.
Pengukuran Rasio Likuiditas dan Profitabilitas Kinerja Keuangan (Studi kasus pada PT Sentra Food Indonesia, Tbk) Rukman, Rukman
AKTIVA: Journal of Accountancy and Management Vol. 2 No. 2 (2024): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v2i2.2699

Abstract

Purpose : This study aims to determine the financial performance of PT. Sentra Food Indonesia Tbk.Methodology : This type of research is qualitative research using secondary data in the form of financial statements (balance sheet and income statement) at the company PT. Sentra Food Indonesia Tbk for 2017-2021 which is listed on the IDX. The measuring instruments used are the Liquidity Ratio (current ratio and cash ratio) while the Profitability Ratio (ROE and ROA).Research Findings : The results of the Liquidity Ratio research measured using Current Ratio and Cash Ratio are said to be not good. Where the company's Current Ratio does not reach the industry standard of 200% because the average is 73.84. Meanwhile, the company's Cash Ratio is not in good condition because the Cash Ratio does not reach the industry standard of 50% because the average is 3.17 in 5 years, namely from 2017-2021. While the Profitability Ratio measured using Return On Equity and Return On Assets is said to be not good. This is because Return On Equity does not reach the industry standard of 40% because the average is 17.36. Meanwhile, Return On Assets is not in good condition because it does not reach the industry standard of 30% because the average is 6.66 in 5 years, namely from 2017-2021. Tujuan Penelitian : Penelitian ini bertujuan untuk mengetahui kinerja keuangan PT. Sentra Food Indonesia Tbk.Metodologi : Jenis penelitian ini merupakan penelitian kualitatif dengan menggunakan data sekunder berupa laporan keuangan (neraca dan laporan laba rugi) pada perusahaan PT. Sentra Food Indonesia Tbk tahun 2017-2021 yang terdafar di BEI. Alat ukur yang digunakan adalah Rasio Likuiditas (current ratio dan cash ratio) sedangkan Rasio Profitabilitas (ROE dan ROA).Temuan Penelitian : Hasil penelitian Rasio Likuiditas yang diukur dengan menggunakan Current Ratio dan Cash Ratio dikatakan tidak baik. Di mana Current Ratio perusahaan tidak mencapai standar industri yaitu 200% karena rata-ratanya sebesar 73,84. Sedangkan Cash Ratio perusahaan dalam keadaan tidak baik karena Cash Ratio tidak mencapai standar industri yaitu 50% karena rata-ratanya sebesar 3,17 dalam 5 tahun yaitu dari tahun 2017-2021. Sedangkan Rasio Profitabilitas yang diukur dengan menggunakan Return On Equity dan Return On Aset dikatakan tidak baik. Hal ini disebabkan karena Return On Equity tidak mencapai standar industri yaitu 40% karena rata-ratanya sebesar 17,36. Sedangkan Return On Aset dalam keadaan tidak baik karena tidak mencapai standar industri yaitu 30% karena rata-ratanya sebesar 6,66 dalam 5 tahun yaitu dari tahun 2017-2021.
Strategi Usaha melalui Kerjasama dan Promosi untuk meningkatkan Penjualan dan Daya Saing Ikan Cupang di UMKM EA Betta Fish Ridwanulloh, M. Ubaidillah; Fitriana, Tina Nur; Rahmawati, Silfiyana; Putri, Aisyah Azzahro Kurnia
AKTIVA: Journal of Accountancy and Management Vol. 2 No. 2 (2024): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v2i2.2761

Abstract

Purpose: This research aims to determine the business strategy implemented by SME EA Betta Fish, which is able to survive in building entrepreneurship in the field of Betta Fish and is even able to win the competition between SMEs.Design/methodology/approach: The research method used is the descriptive qualitative method.Research Findings: The business strategy used is the production of high-quality Betta fish seeds, conventional and online promotions, collaborating with various parties such as Betta fish collectors and the IPB campus to manage the correct and quality fish, and building branding by participating in fish contests.Contribution/Originality/Novelty: Strategies for Winning Betta fish contests in various regions can be used to build the EA Betta Fish MSME entrepreneurial brand. As a result, sales volume increased and reached overseas, and turnover reached tens of millions of rupiah each month. Tujuan Penelitian: Penelitian ini bertujuan untuk mengetahui strategi usaha yang diimplemetasikan UMKM EA Betta Fish yang mampu bertahan dalam membangun wirausaha di bidang ikan cupang dan bahkan mampu memenangkan persaingan antar UMKM. Desain / metodologi / pendekatan: Metode penelitian yang digunakan yaitu metode kualitatif deskriptif. Temuan Penelitian: Strategi usaha yang dilakukan menggunakan Produksi bibit ikan cupang dengan kualitas tinggi, promosi secara konvensional dan online, bekerjasama dengan berbagai pihak seperti penjual pengepul ikan cupang dan pihak kampus IPB untuk mengelola ikan yang benar dan berkualitas, serta membangun branding dengan mengikuti kontestasi ikan cupang.Kontribusi / Orisinalitas / Kebaruan: strategi memenangkan kontestasi ikan cupang di berbagai daerah dapat digunakan membangun branding wirausaha UMKM EA Betta Fish. Hasilnya volume penjualan meningkat dan tembus hingga keluar negeri dan omzet yang diperoleh mencapai puluhan juta rupiah dalam tiap bulannya.
Assessing the Needs of the Non-Accountancy Business and Management Graduates in the Bachelor of Science in Accountancy Program: Basis for Developing an Accounting Tutorial Project Acay, Benzelyn C.; Deiparine, Oswald James A.; Dingle, Ellen A.; Naparan, Janus G.; Alfanta, Mylene P.
AKTIVA: Journal of Accountancy and Management Vol. 2 No. 2 (2024): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v2i2.2799

Abstract

Purpose: This study aimed to assess the needs of Non-Accountancy, Business, and Management (Non-ABM) graduates enrolled in the Bachelor of Science in Accountancy (BSA) program at a private college institution in Pagadian City, Philippines.Methodology: Utilizing a purposive sampling method, the study selected 25 Non-ABM graduate participants who met the study's criteria. A qualitative case study approach, guided by Merriam's Case Study model, was employed, collecting data through interviews, observations, and data searching.Result: The findings revealed that Non-ABM graduates experienced difficulties in keeping up with ABM graduates. Some participants relied on support from relatives and friends to enhance their learning. The study highlighted a significant need for basic accounting tutorials and review classes among Non-ABM students. These needs were addressed through the provision of YouTube tutorial links and simplified handouts.Recommendations: Participants recommended a more gradual phasing of lesson delivery to improve learning for Non-ABM graduates. The study provides valuable insights into the unique learning processes and needs of Non-ABM students in the BSA program, offering a foundation for academic institutions and educators to develop effective support systems and interventions. This research contributes to a better understanding of the challenges, needs, and learning experiences of Non-ABM graduates enrolled in the BSA program. Tujuan: Penelitian ini bertujuan untuk menilai kebutuhan lulusan Non-Akuntansi, Bisnis, dan Manajemen (Non-ABM) yang terdaftar dalam program Sarjana Sains Akuntansi (BSA) di sebuah lembaga perguruan tinggi swasta di Kota Pagadian, Filipina.Metodologi: Dengan menggunakan metode purposive sampling, penelitian ini memilih 25 peserta lulusan Non-ABM yang memenuhi kriteria penelitian. Pendekatan studi kasus kualitatif, dipandu oleh model Studi Kasus Merriam, digunakan untuk mengumpulkan data melalui wawancara, observasi, dan pencarian data.Hasil: Temuan menunjukkan bahwa lulusan Non-ABM mengalami kesulitan untuk mengimbangi lulusan ABM. Beberapa peserta mengandalkan dukungan dari kerabat dan teman untuk meningkatkan pembelajaran mereka. Studi ini menyoroti kebutuhan yang signifikan untuk tutorial akuntansi dasar dan kelas review di antara mahasiswa Non-ABM. Kebutuhan ini diatasi melalui penyediaan tautan tutorial YouTube dan handout yang disederhanakan.Rekomendasi: Para peserta merekomendasikan pentahapan yang lebih bertahap dalam penyampaian pelajaran untuk meningkatkan pembelajaran bagi lulusan Non-ABM. Penelitian ini memberikan wawasan yang berharga tentang proses pembelajaran yang unik dan kebutuhan siswa Non-ABM dalam program BSA, yang menawarkan landasan bagi lembaga akademik dan pendidik untuk mengembangkan sistem dukungan dan intervensi yang efektif. Penelitian ini berkontribusi pada pemahaman yang lebih baik tentang tantangan, kebutuhan, dan pengalaman belajar lulusan Non-ABM yang terdaftar dalam program BSA.
Organizational Development within The Palm Oil Industry: The Application of Occupational Health and Safety (OHS) Waldan, Raziki; Ruci, Dewa
AKTIVA: Journal of Accountancy and Management Vol. 3 No. 1 (2025): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v3i1.3555

Abstract

Purpose: This article aims to analyze the implementation of Occupational Health and Safety (OHS) in organizational development at PT. Enggang Mill, a palm oil industry company. The primary focus of this study is to evaluate the company's policies, procedures, training, and efforts in fostering a safety culture, as well as to identify challenges in achieving a zero-incident environment.Method: The methodology involves direct interviews with Mr. Adrian Syah, the Head of Safety at PT. Enggang Mill, and an analysis of the OHS policies and procedures in place. The collected data are analyzed qualitatively to understand the effectiveness and challenges in the execution of OHS programs within the factory setting.Research Findings: The findings reveal that PT. Enggang Mill has implemented stringent safety policies and procedures, including regular training, provision of personal protective equipment (PPE), and the installation of warning signs throughout the work areas. However, the greatest challenge remains in cultivating a safety culture among employees, where further efforts are needed to enhance awareness and compliance with OHS procedures. The implications of this research emphasize the importance of management support and active employee participation in creating a safe and productive work environment. The novelty of this study lies in its comprehensive approach, combining an evaluation of safety policies with an analysis of safety culture within the company, providing insights into how safety culture can be a decisive factor in the success of OHS programs. Tujuan Penelitian: Artikel ini bertujuan untuk menganalisis penerapan Kesehatan dan Keselamatan Kerja (K3) dalam pengembangan organisasi di PT. Enggang Mill, sebuah perusahaan industri kelapa sawit. Fokus utama dari studi ini adalah untuk mengevaluasi kebijakan, prosedur, pelatihan, dan upaya perusahaan dalam membangun budaya keselamatan, serta mengidentifikasi tantangan dalam mencapai lingkungan tanpa insiden.Metode: Metode yang digunakan melibatkan wawancara langsung dengan Bapak Adrian Syah, Kepala Kesehatan dan Keselamatan di PT. Enggang Mill, serta analisis kebijakan dan prosedur K3 yang diterapkan. Data yang dikumpulkan dianalisis secara kualitatif untuk memahami efektivitas dan tantangan dalam pelaksanaan program K3 di lingkungan pabrik.Temuan Penelitian: Temuan menunjukkan bahwa PT. Enggang Mill telah menerapkan kebijakan dan prosedur keselamatan yang ketat, termasuk pelatihan rutin, penyediaan alat pelindung diri (APD), dan pemasangan tanda peringatan di seluruh area kerja. Namun, tantangan terbesar tetap pada pembentukan budaya keselamatan di antara karyawan, di mana perlu ada upaya lebih lanjut untuk meningkatkan kesadaran dan kepatuhan terhadap prosedur K3. Implikasi dari penelitian ini menekankan pentingnya dukungan manajemen dan partisipasi aktif karyawan dalam menciPT.akan lingkungan kerja yang aman dan produktif. Kebaruan dari studi ini terletak pada pendekatannya yang komprehensif, menggabungkan evaluasi kebijakan keselamatan dengan analisis budaya keselamatan di dalam perusahaan, memberikan wawasan tentang bagaimana budaya keselamatan dapat menjadi faktor penentu dalam keberhasilan program K3.
Financial Status and Literacy, and Retirement Preparedness of Generation X Government Employees Abad, Leorena Kyla L.; Angelito, Lady Angelique L.; Arceno, Mae D.; Sumicad Jr, Eligen H
AKTIVA: Journal of Accountancy and Management Vol. 3 No. 1 (2025): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v3i1.4196

Abstract

Purpose: To investigate the relationship between financial literacy and retirement preparedness of Generation X government employees.Design/methodology/approach: This study employed a quantitative research design. Specifically, the descriptive-correlational design uses survey data. This allows the exploration of associations between variables without manipulation, offering insights into how these variables interrelate and influence retirement preparedness. A survey was conducted using a questionnaire administered via printed forms.Research Findings: Generation X government employees have high financial literacy but varying levels of retirement preparedness. A significant positive correlation exists between financial literacy and retirement preparedness.Contribution/Originality/Novelty: The study fills the gap in the literature by focusing on a specific demographic, the Generation X government employees in the Philippines. Tujuan Penelitian: Untuk menyelidiki hubungan antara literasi keuangan dan kesiapan pensiun pegawai pemerintah generasi X.Desain / metodologi / pendekatan: Penelitian ini menggunakan desain penelitian kuantitatif, khususnya desain deskriptif-korelasional, dengan menggunakan data survei. Pendekatan ini memungkinkan eksplorasi hubungan antar variabel tanpa manipulasi, sehingga memberikan wawasan tentang bagaimana variabel-variabel ini saling berhubungan dan memengaruhi kesiapan pensiun. Survei dilakukan dengan menggunakan kuesioner yang disebarkan dalam bentuk cetak.Temuan Penelitian: Pegawai pemerintah Generasi X memiliki literasi keuangan yang tinggi tetapi tingkat kesiapan pensiun mereka bervariasi. Ada korelasi positif yang signifikan antara literasi keuangan dan kesiapan pensiun.Kontribusi / Orisinalitas / Kebaruan: Penelitian ini mengisi kesenjangan dalam literatur dengan berfokus pada demografi tertentu, pegawai pemerintah Generasi X di Filipina.
Implementation of Istishna Accounting Based on PSAK 404: Challenges and Implications for Sharia Banking in Indonesia Mulyani, Mila Ari Sri; Setiawan, Iwan
AKTIVA: Journal of Accountancy and Management Vol. 3 No. 1 (2025): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v3i1.3856

Abstract

Purpose: This study aims to analyze the conformity of istishna accounting implementation with the applicable standards, identify the challenges faced in the implementation process, and analyze the implications of the implementation.Design/methodology/approach: This study uses a qualitative approach with descriptive methods based on secondary data. Research Findings: The findings in this study show that most Islamic Banks in Indonesia generally implement PSAK 404 quite well. However, the implementation still faces several challenges, including difficulties in applying the precentage of completion method, the complexity of recording istishna accounting, and the lack of understanding related to PSAK 404. In addition, the implementation of PSAK 404 also has a positive impact, such as increasing transparency and accountability of financial statementst, increasing operational efficiency, and strengthening the competitive position of Islamic Banking in the global market. Contribution/Originality/Novelty: This study provides new insights into the challenges and implications in the implementation of PSAK 404. Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis kesesuaian implementasi akuntansi istishna dengan standar yang berlaku, mengidentifikasi tantangan yang dihadapi dalam proses implementasinya, serta menganalisis implikasi dari implementasi tersebut.Desain/Metodologi/Pendekatan: Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif berbasis data sekunder. Teknik pengumpulan data menggunakan studi kepustakaan, sementara analisis data melalui reduksi data, penyajian data, dan penarikan kesimpulan.Temuan Penelitian: Temuan dalam penelitian ini munjukkan bahwa sebagian besar perbankan syariah di Indonesia umumnya mengimplementasikan PSAK 404 dengan cukup baik. Namun, implementasinya masih menghadapi beberapa tantangan, antara lain kesulitan dalam penerapan metode persentase penyelesaian, kompleksitas pencatatan akuntansi istishna, serta kurangnya pemahaman terkait PSAK 404. Di samping itu, implementasi psak 404 ini juga memberikan dampak positif, seperti peningkatan transparansi dan akuntabilitas laporan keuangan, peningkatan efisiensi operasional, serta penguatan posisi kompetitif perbankan syariah di pasar global.Kontribusi/Orisinalitas/Kebaruan: Analisis terkait tantangan dan implikasi dalam implementasi PSAK 404 menjadi pembeda dari penelitian lain yang serupa.
Utilization of Village Funds for Community Development in Murung Raya Village, South Banjarmasin District Rukman, Rukman
AKTIVA: Journal of Accountancy and Management Vol. 3 No. 1 (2025): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v3i1.4102

Abstract

Purpose: The Village Fund is a government program in supporting and realizing developments in the village. The purpose of this study is to find out the utilization of Village Funds (DK) in Murung Raya Village, South Banjarmasin District. As well as the fulfillment of the principles of village development in the Utilization of Village Funds. Design/methodology/approach: The research uses a qualitative descriptive approach. In this study, the subjects of the study are the Head of the Village, Secretary, Treasurer, Head of Development and the community. Data collection is based on the results of observations, interviews and documentation studies. Data analysis uses the Miles & Huberman approach.Research Findings: The result of this study is that the use of Village Funds in supporting the development of Murung Raya Village Infrastructure has been effective. This can be proven by the number of development programs that have been realized in accordance with the development plan. The involvement of the community in the utilization of village funds is quite good, this is one of the expectations that are desired for the community. The community has been involved in the preparation of the plan and is directly involved in the development work even to the development stage of the program. Theoretical Contribution/Originality: This research contributes to the Murung Raya Village government to further mature development planning in the Village and empower the local community. Tujuan Penelitian: Dana Desa merupakan program pemerintah dalam mendukung dan mewujudkan pembangunan di desa. Tujuan dari penelitian ini adalah untuk mengetahui pemanfaatan Dana Desa (DK) di Desa Murung Raya, Kecamatan Banjarmasin Selatan, serta pemenuhan prinsip-prinsip pembangunan desa dalam pemanfaatan Dana Desa. Desain/Metodologi/Pendekatan: Penelitian ini menggunakan pendekatan deskriptif kualitatif. Subjek penelitian dalam studi ini meliputi Kepala Desa, Sekretaris, Bendahara, Kepala Pembangunan, dan masyarakat. Pengumpulan data dilakukan melalui observasi, wawancara, dan studi dokumentasi. Analisis data menggunakan pendekatan Miles & Huberman. Temuan Penelitian: Hasil penelitian menunjukkan bahwa pemanfaatan Dana Desa dalam mendukung pembangunan infrastruktur Desa Murung Raya telah efektif. Hal ini dapat dibuktikan dengan banyaknya program pembangunan yang telah terealisasi sesuai dengan rencana pembangunan. Keterlibatan masyarakat dalam pemanfaatan Dana Desa cukup baik, yang merupakan salah satu harapan yang diinginkan dari masyarakat. Masyarakat telah dilibatkan dalam penyusunan rencana serta terlibat langsung dalam pekerjaan pembangunan hingga tahap pengembangan program. Kontribusi Teoretis/Orisinalitas: Penelitian ini berkontribusi bagi pemerintah Desa Murung Raya dalam memperkuat perencanaan pembangunan desa serta memberdayakan masyarakat lokal.
Linking Corporate Social Responsibility To Financial Performance: Evidence From Small And Medium-sized Enterprises Mansing, Fritzie Megan P.; Palo, Maureen Kaye C.; Sarabia, Nissy A.; Sumicad, Eligen H.
AKTIVA: Journal of Accountancy and Management Vol. 3 No. 1 (2025): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v3i1.4293

Abstract

Purpose: This study investigates the impact of Corporate Social Responsibility (CSR) practices on the financial performance of Small and Medium-Sized Enterprises (SMEs) in Pagadian City, Philippines.Design/methodology/approach: The study employs a descriptive-correlational methodology to evaluate how CSR practices in key areas—community, environment, employees, customers, and suppliers—affect business financial outcomes. A survey involving 78 SMEs was conducted using adapted structured questionnaires. The results were then analyzed using descriptive statistics and the Pearson correlation method to determine the strength of the relationship.Research Findings: Findings indicate a strong positive and significant relationship between the implementation of Corporate Social Responsibility practices and the financial performance of SMEs. Businesses that actively engage in CSR, particularly in socially responsible initiatives, experience enhanced financial stability and increased profitability. These findings suggest that CSR can serve as a strategic tool for SMEs to not only fulfill ethical business conduct but also to improve competitiveness and promote long-term financial success.Contribution/Originality/Novelty: Results offer practical implications for SME owners, policymakers, and academic researchers, stressing the growing importance of integrating CSR into the core business strategies for sustainable growth, mainly focusing on the SME sector. Tujuan Penelitian: Penelitian ini menyelidiki dampak praktik Corporate Social Responsibility (CSR) terhadap kinerja keuangan Usaha Kecil dan Menengah (UKM) di Kota Pagadian, Filipina.Desain / metodologi / pendekatan: Penelitian ini menggunakan metodologi deskriptif-korelasional untuk mengevaluasi bagaimana praktik CSR di lima bidang utama—komunitas, lingkungan, karyawan, pelanggan, dan pemasok—mempengaruhi hasil keuangan bisnis. Data dikumpulkan melalui survei terhadap 78 UKM menggunakan kuesioner terstruktur yang telah diadaptasi. Analisis data dilakukan dengan statistik deskriptif dan metode korelasi Pearson untuk menentukan kekuatan hubungan antara variabel.Temuan Penelitian: Hasil penelitian menunjukkan adanya hubungan positif yang kuat dan signifikan antara penerapan praktik CSR dan kinerja keuangan UKM. Bisnis yang aktif dalam kegiatan CSR, khususnya inisiatif yang bertanggung jawab secara sosial, mengalami peningkatan stabilitas keuangan dan profitabilitas.Kontribusi / Orisinalitas / Kebaruan: Hasil penelitian ini memberikan wawasan bagi pemilik UKM, pembuat kebijakan, dan akademisi mengenai pentingnya integrasi CSR dalam strategi bisnis inti untuk meningkatkan daya saing dan pertumbuhan keuangan yang berkelanjutan di sektor UKM
Accounting for the Ummah: The Role of Pesantren Accounting Knowledge in Financial Accountability Nirwana, Ros; Anizar, Sriyunia; Jakiroh, Jakiroh; Bintari, Endah Sri
AKTIVA: Journal of Accountancy and Management Vol. 3 No. 1 (2025): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v3i1.4313

Abstract

Purpose: This research aims to test and analyze the influence of the Islamic Boarding School Accounting Guidelines on financial management accountability at Islamic Boarding Schools in Martapura City. Methodology: This type of research is qualitative research using primary data by distributing questionnaires to managers and employees at the Islamic Boarding School in Martapura city. The number of respondents collected was 32, with a data analysis technique, namely, simple linear regression analysis. Research Findings: The results of the research show that knowledge of the Islamic Boarding School Accounting Guidelines has a positive effect on financial management accountability in Islamic Boarding Schools. Contribution: This research contributed to the understanding of the importance of Islamic Boarding School Accounting Guidelines in improving financial management accountability. Tujuan Penelitian: Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengetahuan Pedoman Akuntansi Pondok Pesantren terhadap akuntabilitas pengelolaan keuangan pada Pondok Pesantren di Kota Martapura.Metodologi: Jenis penelitian ini adalah penelitian kualitatif dengan menggunakan data primer dengan menyebarkan kuesioner kepada pimpinan dan karyawan Pondok Pesantren di Kota Martapura. Jumlah responden yang terkumpul sebanyak 32 responden, dengan teknik analisis data yaitu analisis regresi linier sederhana.Temuan Penelitian: Hasil penelitian menunjukkan bahwa pengetahuan tentang Pedoman Akuntansi Pondok Pesantren berpengaruh positif terhadap akuntabilitas pengelolaan keuangan di Pondok Pesantren.Kontribusi: Penelitian ini memberikan kontribusi pada pemahaman tentang signifikansi Pedoman Akuntansi Pondok Pesantren dalam meningkatkan akuntabilitas pengelolaan keuangan di Pondok Pesantren.

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