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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 50 Documents
 1   2   3   4   5 
Determinant Profitabilitas, Leverage, Firm Size Dan Enviromental Performance Yang Dimoderasi Company Profile Pada CSR Disclosure Perusahaan Di BEI Tahun 2014 2019 Padlah Riyadi; Novita W Respati; Ayu Oktaviani
SUSTAINABLE Vol 2, No 1 (2022): Volume 2 No. 1 Mei 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v2i1.12403

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh profitabilitas, leverage, firm size dan enviromental performance terhadap CSR disclosure  perusahaan yang terdaftar di BEI tahun 2014-2019. dimoderasi oleh variabel company profile. Berdasarkan purposive sampling terdapat 12 perusahaan sesuai kriteria penelitian dikalikan dengan jumlah 6 tahun pengamatan, 72 data diolah dan dianalisis menggunakan regresi linier berganda. Hasil penelitian secara simultan variabel profitabilitas, leverage, firm size, enviromental performance dan company profile berpengaruh signifikan terhadap CSR disclosure. Pengujian secara parsial menunjukkan bahwa hanya leverage yang berpengaruh signifikan terhadap CSR disclosure, sedangkan profitabilitas, firm size enviromental performance dan company profile tidak berpengaruh signifikan terhadap CSR disclosure. Dari pengujian langsung didapatkan bahwa tidak ada hubungan antara company profile dengan CSR disclosure sehingga uji moderasi tidak dilanjutkan.
Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Kompetensi Sumber Daya Manusia Dan Peran Audit Internal Terhadap Kualitas Laporan Keuangan Daerah Pada Pemerintah Daerah Kabupaten Tuban Kartika Sari; Gita Desipradani
SUSTAINABLE Vol 2, No 1 (2022): Volume 2 No. 1 Mei 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v2i1.13444

Abstract

This study was conducted to determine effect of the application of the regional financial accounting system, Human Resource Competence, Internal Audit  on the quality regional financial reports in Tuban regional government.This research includes survey research. This research is a popular research. The population in this study were 21 agencies and offices in Tuban Regency as many as 114 people. The data collection technique used is questionnaire. The analysis prerequisite test includes validity and reliability tests as well classical assumption tests which include normality, heteroscedasticity and multicollinearity tests. The data analysis technique used is multiple linear regression analysis. The results of the study indicate the application of the Regional Financial Accounting System has a positive and significant effect on the Quality of Regional Financial Reports in Tuban Regency Government, Regional Human Resource Competence has negative and significant effect on the Quality of Regional Financial Reports in Tuban Regency Government, The role of Internal Audit has positive and insignificant effect on the Quality of Regional Financial Reports in Tuban Regency Government, The application of the regional financial accounting system, the competence of human resources simultaneously has a positive and significant effect on the Quality of Regional Financial Reports in Tuban Regional Government
Pengaruh Return On Equity, Net Profit Margin, Ukuran Perusahaan Terhadap Return Saham Dengan Kebijakan Dividen Sebagai Variabel Moderating Pada Perusahaan Manufaktur Di BEI Periode 2015-2019 Muhammad Ridwan Fatahillah; Liza Novietta; Azwansyah Habibie
SUSTAINABLE Vol 2, No 1 (2022): Volume 2 No. 1 Mei 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v2i1.12916

Abstract

This researh aims to determine the effect of ROE, NPM, entity size on stock returns using dividend policy as a moderator. The type of this research is associative. The population were 179 manufacturing entities listed on the IDX for the period 2015 to 2019. The samples were 36 entities for 5 years of observation with a total of 180 data. Purposive sampling is a method in selecting samples. Data was collected by the documentation method. The researh data is sourced from the annual report of manufacturing entities listed on the IDX for period 2015 to 2019. Multiple linear regression testing and moderated regression analysis ( MRA) are the methods of analyzing data. Data was processed using the SPSS variant 22 aplication program. The results of data testing are ROE, NPM, entity size does not have significant effect on stock returns. Dividen policy was not able to moderate the relationship between ROE, NPM, entity size on stock returns in manufacturing entities listed on the IDX for the period 2015 to 2019.Penelitian ini bertujuan untuk mengetahui pengaruh ROE, NPM, ukuran entitas terhadap return saham menggunakan kebijakan dividen sebagai pemoderasi. Jenis penelitian ini adalah asosiatif. Populasi sebanyak 179 entitas manufaktur terdaftar di BEI periode 2015 hingga 2019. Sampel berjumlah 36 entitas selama 5 tahun pengamatan dengan jumlah data 180 data. Purposive sampling menjadi metode dalam pemilihan sampel. Data dikumpulkan dengan metode dokumentasi. Data penelitian bersumber dari annual report entitas manufaktur listing di BEI periode 2015 hingga 2019. Pengujian regresi linear berganda dan moderated regression analysis (MRA) menjadi metode dalam menganalisis data. Pengolahan data diproses menggunakan program aplikasi SPSS varian 22. Hasil pengujian data yaitu ROE, NPM, ukuran entitas tidak mempunyai pengaruh signifikan terhadap return saham. Kebijakan dividen tidak mampu memoderasi hubungan antara ROE, NPM, ukuran entitas terhadap return saham pada entitas manufaktur terdaftar di BEI periode 2015 hingga 2019.
Pengaruh Perputaran Piutang dan Perputaran Modal Kerja Terhadap Profitabilitas Pada CV. Gadjah Bordir Gini Gini; Sjamsul Hidayat; Fitri Nuraini
SUSTAINABLE Vol 2, No 1 (2022): Volume 2 No. 1 Mei 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v2i1.13445

Abstract

Amid the intense business competition companies are required to be able to achieve market positions, so companies need to carry out credit sales strategies, so that sales increase. In CV Gadjah of Embroidery is a business activity. Gadjah of Embroidery requires a big cost because in the process of work, it requires costs and energy for its production. The So financial problems become a burden on CV. Gadjah of Embroidery business. The CV. Gadjah of Embroidery because its can be an obstacle to the cost of production.The purpose of the study was to determine the effect of accounts receivable and working capital turnover on profitability at CV.Gadjah of Embroidery for the period 2015-2020.The method of this study uses quantitative methods to measure the influence of accounts receivable and working capital turnover of profitability in CV. Gadjah of Embroidery, the observation period in 2015 - 2020. Hypothesis testing is using descriptive analysis method, statistical analysis method consisting of multiple linear regression analysis Simultaneous significant testing (F test), partial significance testing (Test-T) and Determination Coefficient Testing (R2). The results showed that there was an influence on the rotation of accounts on profitability in CV. Gadjah of Embroidery, while working capital turnover was an influence on profitability in CV.Gadjah of Embroidery. The Adjusted R square value = 0.666 means 66.6 percent of the influence of accounts receivable and working capital on profitability on CV. Gadjah of Embroidery. While the remaining 33.4 percent explained by other variables outside the variables used in this study.
Financial Resources And Corporate Performance Tyasha Ayu Melynda Sari; Halimatus Sa’diyah; Moh. Baqir Ainun
SUSTAINABLE Vol 2, No 1 (2022): Volume 2 No. 1 Mei 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v2i1.13269

Abstract

ABSTRACTThis study aims to determine the effect of financial resources on company performance. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange 2012-2018. Company resources become an important part of the development the company, especially financial resources which are the main factor in carrying out the company's operational activities. The company's performance becomes benchmark for investors and creditors to assess the company's condition. The company's financial resources in this study come from cash flow, liquidity, and leverage. Cash flow used financial analysis to determine the income and expenses made by the company. Liquidity used to assess the company's ability to meet its obligations. Leverage as company debt used to finance and purchase company assets. The results showed that only free cash flow had significant effect on company performance. This happens because the company's performance is reflected in the higher will increase the amount of profit earned by investors. This shows that the company utilizes ability of the company's internal resources to utilize financial resources to create competitive advantage so that the company's performance can manage its cash flow to finance assets owned by the company. The results of this study support the resource-based theory-based viewKeywords : corporate performance, resource based view, financial resource
Pengaruh Green Innovation Terhadap Company Value dengan Ukuran Kantor Akuntan Publik Big 4 Sebagai Variabel Moderasi Maya Novitasari
SUSTAINABLE Vol 2, No 1 (2022): Volume 2 No. 1 Mei 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v2i1.13382

Abstract

Berkembangnya dunia sektor industri menimbulkan efek permasalahan terhadap lingkungan, dimana perilaku industri seringkali mengabaikan dampak yang ditimbulkan bagi lingkungan, seperti polusi tanah, udara, air dan adanya kesenjangan sosial. Penelitian ini bertujuan untuk mengetahui pengaruh green innovation terhadap company value dan mengetahui hubungan ukuran kantor akuntan publik dalam memoderasi pengaruh green innovation terhadap company value pada perusahaan PROPER yang terdaftar di BEI periode 2016-2018. Data yang digunakan adalah data sekunder dari annual report. Populasi penelitian ini adalah seluruh perusahaan PROPER yang terdaftar di BEI periode 2016-2018. Teknik pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh sebanyak 69 perusahaan. Teknik analisis data menggunakan moderated regression analysis. Data diolah menggunakan IBM SPSS Statistics 20. Hasil penelitian menunjukkan bahwa green innovation berpengaruh positif terhadap company value dan ukuran kantor akuntan publik memperkuat pengaruh positif green innovation terhadap company value.
Analisis Sistem Informasi Akuntansi Persediaan pada Minimarket New Sarana Nurul Rizka Khoirunnisa; Zeni Rusmawati; Andrianto Andrianto
SUSTAINABLE Vol 2, No 1 (2022): Volume 2 No. 1 Mei 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v2i1.13441

Abstract

An accounting information system is a computer-based system designed to convert accounting data into information. This information is useful to support the continuity of a business. Inventory is one of the most important components in accounting information systems because inventory is one of the assets that has a relatively large number of current assets or assets owned by the company. This research aims to determine the accounting information system for the inventory of merchandise at the “New Sarana” minimarket. This research is a descriptive qualitative research with research procedures in the form of observation, interviews, and documentation. Based on the results of the research, it is found that the service at the “New Sarana” minimarket is quite good. However, in the application of the accounting information system it still needed to be improved because many shortcomings could result in the different data of the amount of inventory physically and that listed on the computer. This is due to the existence of double jobs, incomplete documents, the lack of quality of human resources and the level of security, and the absence of Standard Operational Procedure (SOP) listed in the minimarket. 
Pengaruh Dewan Komisaris Independen, Komite Audit dan Profitabilitas Terhadap Manajemen Laba Sofiatus Solihah; Mega Rosdiana
SUSTAINABLE Vol 2, No 1 (2022): Volume 2 No. 1 Mei 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v2i1.13452

Abstract

Abstract: This study aims to examine and analyze the factors that influence earnings management with independent board of commissioners, audit committe and profitability variables. Using a purposive sampling approach, the sample of this study ended with 10 companies during the 2016-2020 period. The type of data used is secondary data, in the form of financial statements of companies listed on the Indonesia Stock Exchange during the 2016-20120 period. Hypothesis testing is done by using multiple linear regression method with SPSS software. Based on the result of the partial test (t test) shows that the independent board of commissioners variable has a significant positive effect on earnings management. Meanwhile the audit commite and profitability variables have no effect on the financial performance of mining companies listed on the Indonesia Stock Exchange.  Keywords: Independent Board of Commissioners, Audit Committee, Profitability, Earning Managemen  Abstrak: Penelitian ini bertujuan untuk menguji dan menganalisis faktor-faktor yang mempengaruhi manajemen laba dengan variabel dewan komisaris independen, komite audit dan profitabilitas. Menggunakan pendekatan purposive sampling, sample penelitian ini berakhir dengan 10 perusahaan selama periode 2016-2020. Jenis data yang digunakan adalah data sekunder, yang berupa laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2016-2020. Pengujian hipotesis dilakukan dengan menggunakan metode regresi linear berganda dengan software SPPS. Berdasarkan hasil uji parsial (uji t) menunjukan bahwa variabel dewan komisaris independen berpengaruh positif signifikan terhadap manajemen laba. Sedangkan variabel komite audit dan profitabilitas tidak berpengaruh terhadap kinerja keuangan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Kata Kunci: Dewan Komisaris Independen, Komite Audit, Profitabilitas, Manajemen Laba
Pengaruh Motivasi, Pemahaman, Sikap, Norma Subjektif, Kontrol Perilaku Persepsian Terhadap Niat Mahasiswa Akuntansi Untuk Mengikuti Sertifikasi Akuntan Profesional Chartered Accountant (CA) Adiva Salsabila; Ma'ruf Sya'ban; Rieska Maharani
SUSTAINABLE Vol 2, No 1 (2022): Volume 2 No. 1 Mei 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v2i1.13442

Abstract

The Influence of Motivation, Understanding, Attitudes, Subjective Norms, and Perceived Behavioral Control on the Intention of Accounting Students to Take Chartered Accountant (CA) Professional Accountant Certification. A person is considered a professional as evidenced by a professional certification. The purpose of this study was to determine the influence of motivation, understanding, attitudes, subjective norms and perceived behavioral control on the intention of accounting students to take the Chartered Accountant (CA) professional accountant certification. This study uses quantitative methods with an explanatory research approach. The population used were undergraduate accounting students at University of Muhammadiyah Surabaya, STIESIA Surabaya, Airlangga University Surabaya, and the National Development University "Veteran" East Java Surabaya. The sampling technique used is the Purposive Sampling technique with a total of 98 students. Data was collected using a questionnaire which was measured using a Likert scale. Test The research instrument used is validity test and reliability test, classical assumption test used is normality test, multi collinearity test, and heteroscedasticity test. The hypothesis test used is multiple linear analysis test and t test. The results in this study indicate that motivation and subjective norms have a positive and significant effect on the intentions of accounting students, while attitudes and perceived behavioral control have a positive and insignificant effect on the intentions of accounting students, and understanding has a negative and insignificant effect on the intentions of accounting students to take accountant certification. professional Chartered Accountant (CA).
Peran Regulator Terhadap Standar Akuntansi Keuangan (SAK) Saat Pandemi Covid-19 Di Indonesia M. Afrizal Miradji; Agustina Kuria; Bertha Febrianti; Cindy Anisyah; Mega Putri Aulia
SUSTAINABLE Vol 2, No 1 (2022): Volume 2 No. 1 Mei 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v2i1.13579

Abstract

ABSTRACTRegulation is a set of rules made to control an order to break free from transgression and be obeyed by all its members. The most global form of regulation is government regulation and the regulations used for public life. Regulation is an abstract concept of complex syncretic system management with a set of rules and trends. Regulation exists in various areas of people's lives, so the main function of regulation becomes a controller or control for any action that humans perform. Regulation, therefore, was essential to determine what step to take. In the rule of government, it is a natural extension that comes from legislation to define and control some of the proper ways of entrepreneurs or individuals to abide by current laws and be expected to apply to business. Whereas regulations are individual or businessmen's time to have control of specific things how to meet the minimum requirements of the legislature. The entity in the business should consider its continued existence in the creation of financial statements. If there is an incident after a very significant period of reporting, it will result in a threatening future. Entities obligated to appeal to whether the covid-19 pandemic can affect the survival of the wearer by taking into account all the relevant information and reporting. Indonesia's financial services authority (ojk), along with its Indonesia accounting association (iai), provides a positive signal for its continued efforts, with 68 psak adjustments on its normal value recognition and psak 71 on reserve calculations. The article explained that the government, ojk (ojk) and the Indonesian accounting association (iai), should set current accounting standards. Keywords : Regulatory Approaches Formulating Accounting Theory ABSTRAKRegulasi adalah seperangkat aturan yang bertujuan untuk mengendalikan suatu tatanan yang bebas dari pelanggaran agar dapat dipatuhi oleh seluruh anggotanya. Bentuk regulasi yang paling global adalah regulasi pemerintah dan regulasi diri, yang digunakan untuk regulasi yang berlaku dalam kehidupan sosial. Regulasi adalah konsep abstrak dalam mengelola sistem kompleks yang disinkronkan dengan seperangkat aturan dan tren. Peraturan hadir dalam berbagai bidang kehidupan warga negara, maka fungsi utama peraturan adalah untuk mengontrol atau mengontrol setiap tindakan yang dilakukan oleh masyarakat. Oleh karena itu, keberadaan regulasi sangat penting untuk menentukan langkah apa yang akan diambil. Dalam peraturan pemerintah, yang merupakan perpanjangan alami dari hukum, untuk menentukan dan mengontrol cara yang tepat di mana pemilik bisnis atau individu mematuhi hukum yang berlaku dan diharapkan untuk menerapkannya dalam melakukan bisnis. Sedangkan pengaturan diri adalah waktu bagi individu atau pengusaha untuk mengendalikan hal-hal tertentu dalam hal memenuhi persyaratan hukum minimum. Pengusaha harus mempertimbangkan kelangsungan hidup ketika menyiapkan laporan keuangan tahunan. Jika suatu insiden terjadi setelah periode pelaporan yang sangat lama, hal itu membahayakan kelangsungan bisnis dimasa yang akan datang. Perusahaan harus menilai apakah pandemi Covid-19 dapat mempengaruhi kelangsungan pengguna perusahaan dengan memperhatikan semua informasi dan berita yang relevan. Otoritas Jasa Keuangan (OJK) bersama Ikatan Akuntan  Indonesia (IAI) sebagai lembaga yang diberi wewenang untuk memberikan sinyal positif terhadap kelangsungan usaha perusahaan melalui amandemen PSAK 68 terkait pengakuan nilai wajar surat berharga dan PSAK 71 untuk perhitungan cadangan. Artikel ini menjelaskan bahwa pemerintah yaitu Otoritas Jasa Keuangan (OJK) dan Ikatan Akuntan Indonesia (IAI), memiliki kewenangan untuk menetapkan standar akuntansi yang berlaku. Kata kunci : Pendekatan Regulasi Formulasi Teori Akuntansi

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