Accounting and Business Journal

The Impact of Green Accounting Implementation On Profitability

Arma Yuliza — 2024-10-25

The purpose of this study is to determine the effect of implementing green accountin to profitability company mining in Indonesia 2019 period – 2021. Data secondary used in the research was obtained from report annual company mining in stock Exchange Indonesia year 2019 – 2021. Method Which used is method quantitative with population size is 43 company. Saturated sampling method is used in this study. So that the data obtained as much as 129 for three years starting from 2019-2021.

The Influence of Financial Ratios on Tax Avoidance

Anggata Pradija Sembiring — 2024-11-05

This study aims to determine the extent of the influence of Sales Growth, Return on Assets, and Capital Intensity on Tax Avoidance in plantation sector companies listed on the Indonesia Stock Exchange from 2019 to 2022. This type of research is causal effect with a quantitative approach, and the sample data in this study amounts to 64, which represents data from 16 financial reports over the 4-year research period. The type of data in this study is secondary data. The analysis method used in this study is multiple regression analysis. The research results show that Sales Growth has a partially positive and significant effect on Tax Avoidance, Return on Assets (ROA) has a partially positive and significant effect on Tax Avoidance, and Capital Intensity has a negative and significant effect on Tax Avoidance. The F-test results indicate a positive and significant influence.

Literature Analysis on the Role of Management Accounting in Strategic Decision Making

Muhammad Ihsan Rangkuti — 2024-11-05

Management accounting has a strategic role in supporting decision-making in various organizations. Through the collection, analysis, and interpretation of financial and non-financial data, management accounting enables companies to design effective, adaptive, and data-driven strategies. This article aims to analyze the current literature on the contribution of management accounting in strategic decision making, including performance measurement, cost analysis, strategic planning, internal control, and risk management. Using the literature review method, it is found that management accounting is not only an operational tool but also a crucial strategic partner. In addition, modern technologies such as data analytics and digital information systems further strengthen the role of management accounting in providing relevant and real-time information to support informed decision making. These findings suggest that the role of management accounting continues to evolve along with the need for organizations to maintain a competitive advantage amid complex business challenges

Internship Programs at Bank Syariah Indonesia in Improving Competence Student Accountancy

Miftha Rizkina — 2024-12-05

Study This aims to find out the role of the internship program at BSI for student accounting at Panca Budi Development University . Research This using qualitative data that is the data collected from source direct from object under study . Data sources used is primary data through interview direct to the intended party . Data analysis techniques using analysis descriptive that is analyze the data obtained that is results from interview to the intended party Then make the right conclusion . The result of study is that from interviews conducted to the 4 students who carried it out internship at BSI, student get Lots benefits , good That experience , knowledge , and everything related to the world of work , activities apprenticeship is means improvement and development level Universities make it responsible student responsible , independent and skilled when jump in the world of work . Students know difference between conventional banks and Islamic banks, knowing practice Islamic banking and products offered by Islamic banks. Training public speaking skills with give service to Customer in a way directly . From the results interview This can concluded that internship at BSI can increase competence Good soft skills and also hard skills from student accountancy .

ANALYSIS OF THE ROLE OF FORENSIC AUDIT IN THE CASE OF PT. DUTA PALMA GROUP

Muhammad Irvan Ayang Daharo — 2025-01-15

This study explores the role of forensic audits in identifying alleged fraudulent acts in PT. Duta Palma Group, a large company in the agribusiness sector in Indonesia. This case involves legal irregularities related to land management, finance, and authority that cause significant state losses, including ecological impacts. The study uses a qualitative approach based on document analysis from official investigation and audit reports. The findings show that forensic audits are effective in uncovering manipulation of financial statements, tracking suspicious fund flows, and uncovering money laundering through cross-border shell company structures. State losses, which include economic and environmental aspects, are estimated to reach hundreds of trillions of rupiah. This study emphasizes the importance of forensic audits as an instrument to encourage accountability and transparency, especially in the agribusiness sector. Prevention efforts require strengthening internal supervision, developing the capacity of auditors, and strict law enforcement.

The Effect of Inventory Turnover and Receivables Turnover on Profitability in Coal Sub-Sector Companies Listed on The Indonesia Stock Exchange (BEI)

Kristin Natalia Doloksaribu — 2025-01-21

In the field of capital markets at panca budi university (unpab), this research aims to find out how the inventory turnover and receivables turnover methods influence the profitability of coal sub-sector companies listed on the indonesian stock exchange (bei). Participants in this research were steel industry. The research samples were ADRO, GEMS, HRUM, ITMG and PTRO companies. Individually, the inventory turnover has no effect on profitability. Individually, receivables turnover has a positive and significant influence on profitability. Together, inventory turnover and receivables turnover have a positive and significant influence on profitability.