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Menampilkan 1–10 dari 19 artikel
Analisa Dampak Perusahaan dan Sertifikasi Lingkungan Terhadap Pengungkapan Corporate Social Responsibility (CSR)
Dini Apriyani
; Ersi Sisdianto
Kajian Ekonomi dan Akuntansi Terapan
Vol 1
, No 4
(2024)
There are two reasons that can drive companies to participate in CSR. Certain companies believe that performing customer service (CSR) will allow the company to achieve better economic outcomes (Resource Based Theory), while other companies believe that doing so will give them a competitive advantage that sets them apart from their competitors. Stakeholders’ expectations, so CSR and their reports serve as legitimization to demonstrate their compliance with those expectations (Legitimacy Theory)....
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Analisis Tingkat Kesehatan Bank Terhadap Kinerja Bank Dengan Metode RGEC : Studi Pada Bank Syariah Indonesia Periode 2021-2022
Dinita Mayangsari
; Ersi Sisdianto
Jurnal Pajak dan Analisis Ekonomi Syariah
Vol 1
, No 3
(2024)
This research aims to analyze the level of bank health and performance of Indonesian sharia banks using the RGEC method during the 2021-2022 period. Through this holistic approach, the research examines aspects of bank health, including risk profile, good corporate governance, income and capital. Data was obtained from the financial report of PT Bank Syariah Indonesia Tbk, and analysis was carried out on credit risk, Good Corporate Governance (GCG), Return on Assets (ROA), and Capital Adequacy R...
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Analisis Peranan Akuntansi Lingkungan Sebagai Pertanggungjawaban Perusahaan Yang Berkelanjutan (Sustainable Company)
Muhammad Al-Ghifari
; Ersi sisdianto
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak
Vol 1
, No 2
(2024)
The corporate world as a whole sometimes compromises social and environmental issues for the sake of profit. where investors are not the only beneficiaries of the company's operational commitment to social responsibility and environmental protection, that is, investors receive the highest profits. This research uses descriptive methodology and a literature review research design which aims to examine the role of environmental accounting for companies in a sustainable manner. Based on the finding...
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Analisis Pengaruh Kebijakan Hutang Terhadap Kinerja Keuangan Perusahaan
Octa Dwi Yanti
; Ersi Sisdianto
Jurnal Publikasi Ekonomi dan Akuntansi
Vol 2
, No 2
(2024)
This research aims to determine the effect of debt policy on the financial performance of manufacturing companies in the food and beverages sector from 2019 to 2020 which are listed on the Indonesia Stock Exchange. Debt policy is proxied by short term debt (STD), long term debt (LTD), and total debt (TD), while financial performance is used by return on equity (ROE). The method in qualitative research in determining the sample uses a purposive sampling method. The sample used was 9 compani...
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Analisis Laporan Keuangan PT. Mandom Indonesia Tbk menggunakan Metode Vertikal
Sony Widia Sari
; Herdiyanti Ulan Andani
; Fitra Aditia
; Annisa Zulfa Majid
; Ersi Sisdianto
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 1
, No 2
(2024)
Qualitative descriptive research is the kind of study that this is. The purpose of this study is to evaluate PT. Mandom Indonesia, Tbk's financial performance using a vertical analysis. The financial statements of PT. Mandom Indonesia Tbk for 20 years, with a 7-year sample, comprise the population in this study. outcomes of PT's balance sheet report's vertical analysis. Mandom Indonesia, Tbk has been at its best between 2015 and 2021. The total assets post, which is higher than the total liabili...
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Analisis Pengaruh Tingkat Inklusi Keuangan Dan Literasi Keuangan Terhadap Minat Menabung Masyarakat Di Bank Syariah Di Indonesia
Hidayanti Shafira
; Ersi Sisdianto
Jurnal Publikasi Ekonomi dan Akuntansi
Vol 2
, No 2
(2024)
The development of Indonesian sharia financial institutions, especially in the field of sharia banking, has increased every year, where Indonesia is in 5th place in the world. Islamic banks strive to provide convenience for their customers through digital technology-based services, but the market share of Islamic banks is lower than conventional banks. This may be caused by the low level of understanding of sharia finance, sharia financial inclusion. This research aims to analyze whether financi...
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Peran Audit Internal Dalam Upaya Pencegahan dan Pengendalian Terjadinya Kecurangan (Fraud) Di Perusahaan
Irma Laelani Muflihah
; Ersi Sisdianto
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Vol 2
, No 2
(2024)
This research aims to determine the role of internal audit in efforts to prevent and control fraud in companies. The research method uses qualitative literature studies with research sources coming from relevant journals. Technology has made all aspects of life easier now, including auditing and accounting. An accountant is required to be able to keep up with current developments. One of the efforts that can be done is by mastering various accounting software. Internal auditors can carry out eva...
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Pengaruh Faktor Fundamental Terhadap Harga Saham Pada Kinerja Keuangan Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (BEI)
Wanda Aprilianti
; Ersi Sisdianto
Jurnal Bisnis Kreatif dan Inovatif
Vol 1
, No 2
(2024)
The Indonesian economy is increasing every year, this cannot be separated from the contribution of the capital market (Indonesian Stock Exchange) which is increasingly active in driving Indonesian economic activity. Activity on the Indonesian Stock Exchange is supported by the increasing number of issuers issuing securities, especially share instruments. Improving stock trading conditions on the Indonesia Stock Exchange (BEI) is able to attract the general public to invest their excess funds in...
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Implementasi Earning Management Pada Lembaga Keuangan Dengan Prinsip Akuntansi Syariah
Fitriani Fitriani
; Ersi Sisdianto
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Vol 2
, No 2
(2024)
Companies such as financial institutions in carrying out operational activities always want to obtain high profits such as profit engineering. Earnings engineering is one of the contemporary issues in finance, especially in Indonesia. In several reports in a large company there are 77% of senior managers involved in unethical behavior by carrying out scandals that are motivated by earnings management. This is problematic for the development of accounting, especially sharia accounting. Study aims...
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Analisis Penerapan Metode Pencatatan Akuntansi Dengan Konsep Accrual Accounting Pada Perbankan Syariah
Robby Gamas
; Ersi Sisdianto
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Vol 2
, No 2
(2024)
The concept of accrual accounting is a basis commonly applied in financial institutions in Indonesia. However, Islamic banks have a different perspective on implementing the accrual accounting concept. This research aims to analyze the application of accounting recording methods with the concept of accrual accounting in sharia banking. The research method is descriptive qualitative research with data collection techniques in the form of library research. The findings show that the implementation...
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