Jurnal Sistem Informasi, Akuntansi dan Manajemen

Analisis Pengungkapan Sustainabilty Report Berdasarkan Standar GRI 400 Pada Sektor Properti

2026-01-18T12:30:18+00:00

This study aims to analyze sustainability report disclosures based on the GRI 400 standards in property sector companies listed on the Indonesia Stock Exchange. The study used content analysis of sustainability reports for the 2024 period. Disclosure levels were measured using the GRI 400 disclosure index, which covers 36 social aspect indicators. The results show that property sector companies, on average, disclose only 28% of the GRI 400 indicators. A minimum value of 0 indicates that some companies do not disclose social aspects at all, while a maximum value of 0.75 indicates that no company has fully disclosed all GRI 400 indicators. Furthermore, a standard deviation value of 0.26 indicates significant variation in disclosure across companies. These findings indicate that social aspect disclosure practices in property sector companies' sustainability reports are still uneven and incomplete. Increased corporate commitment and a strengthened role of regulators are needed to encourage sustainability reporting in accordance with Global Reporting Initiative standards.

Pengungkapan Sustainability Report Berdasarkan GRI Standards 300 Pada PT.Bank Rakyat Indonesia dan PT. Bank Tabungan Negara

2026-01-18T14:09:14+00:00

This study examines sustainability report disclosures based on GRI Standards 300 (Environmental Topics) in PT Bank Rakyat Indonesia (Persero) Tbk and PT Bank Negara Indonesia (Persero) Tbk for 2024. Using content analysis, the reports were assessed against 31 GRI 300 indicators. The findings show that BBRI disclosed all indicators (100%), while BBNI disclosed 27 indicators (87%), with limited disclosure in material and energy aspects. These results indicate variations in environmental reporting compliance and highlight the need for improved consistency and completeness to enhance corporate transparency and accountability.

Peran Material Flow Cost Accounting (MFCA) dalam Pengambilan Keputusan Manajerial: A systematic Review

2026-01-18T14:33:16+00:00

This study aims to analyze the literature on the role of Material Flow Cost Accounting (MFCA) in managerial decision making. MFCA is a method used to measure and manage the flow of materials and energy in the production process and identify waste in physical and monetary units. The results show that the application of MFCA allows companies to classify costs that generate added value and costs that originate from material loss. Through the application of MFCA, management can identify material and energy points in the production process, assess operational performance and design improvement measures for company sustainability. MFCA also plays a role in providing a basis for managers as a consideration in strategic decision making, such as supporting company sustainability, production planning, and technology investment. MFCA is not only a method for measuring the production process, but also as a means of supporting managerial decisions to improve company performance and competitiveness in a sustainable manner.

Penerapan Standar Global Reporting Initiative (GRI) 200 Pada Laporan Keberlanjutan Perusahaan Sektor Industri Tahun 2024

2026-01-19T04:02:17+00:00

This study aims to analyze the level of implementation of the GRI 200 standards in the sustainability reports of industrial sector companies listed on the Indonesia Stock Exchange in 2024. The study used a qualitative descriptive approach with a content analysis method on the sustainability reports of companies selected through a purposive sampling technique. The results show that the level of disclosure of economic aspects of industrial sector companies is still relatively low with a total SRDI value of 0.0683. The economic performance indicator (GRI 201) has the highest level of disclosure, while indicators of anti-competitive behavior (GRI 206) and tax (GRI 207) show the lowest levels of disclosure. These findings indicate that companies tend to prioritize financial economic disclosures and avoid disclosing economic information considered sensitive. This study provides implications for companies and regulators to improve the quality and completeness of economic aspect disclosures in sustainability reports to support corporate transparency and accountability.

Peran Strategis Akuntan dalam Memperkuat Pelaporan Keberlanjutan dan Pelaporan Terintegrasi

2026-06-01T09:08:15+00:00

This study aims to analyze the strategic role of accountants in strengthening sustainability reporting and integrated reporting. A literature review was conducted on relevant articles published between 2021 and 2025 related to accountants and sustainability reporting, ESG, sustainability reporting, integrated reporting, ESG assurance, and the accounting profession. The findings indicate that ESG has become a key framework influencing modern corporate reporting, which requires greater transparency and comparability of non-financial information. The review highlights that accountants play a strategic role not only in preparing reports but also in developing ESG measurement systems, strengthening internal controls, and enhancing the credibility of information through assurance practices. However, the implementation of ESG reporting still faces challenges such as competency gaps, limited technical guidelines, and organizational readiness.

Analisis Potensi Kebangkrutan Dengan Model Altman Z-Score Pada PT. Matahari Department Store Tbk

2026-06-03T02:04:55+00:00

This study aims to analyze the potential bankruptcy of PT Matahari Department Store Tbk for the 2021–2024 period using the Revised Altman Z-Score model. Bankruptcy analysis is measured through financial ratios in the Altman model. The results show that the financial condition of PT Matahari Department Store Tbk during the 2021–2024 period fluctuated. The company's working capital value showed an unstable condition with several years in a negative position. Retained earnings and EBIT also showed a significant decline in 2023 before increasing again in 2024. Analysis based on the Revised Altman Z-Score model shows that the company's Z-score tends to move between the gray area and potential distress categories, reflecting the presence of financial pressure that needs to be anticipated. This is influenced by declining profitability, high liabilities, changes in retail market conditions, and increasing industry competition

Pengaruh Kreativitas Guru dan Motivasi Belajar Siswa Terhadap Hasil Belajar Siswa Pada Mata Pelajaran Akuntansi Kelas XI di SMKN 1 Jeneponto

2026-06-04T14:29:49+00:00

This study aims to determine the effect of teacher creativity and learning motivation on the learning outcomes of class XI Accounting students at SMKN 1 Jeneponto. The population of this study was 61 students of class XI AKL 1 and XI AKL 2 accounting expertise program at SMKN 1 Jeneponto, while the overall sample population was 61 students taken using saturated sampling techniques. Data collection was carried out using questionnaires and documentation. Data analysis was carried out using descriptive statistical analysis, instrument testing, classical assumption testing and hypothesis testing. The results showed that teacher creativity had a simultaneous effect on student learning outcomes. Learning motivation partially had a significant effect on student learning outcomes. Learning motivation was the most dominant influence on student learning outcomes. Teacher creativity and learning motivation simultaneously had a significant effect on the learning outcomes of class XI accounting expertise program at SMKN 1 Jeneponto. Teacher creativity and learning motivation partially had a significant effect on the learning outcomes of class XI accounting expertise program at SMKN 1 Jeneponto.

Analisis Sistem Informasi Akuntansi Atas Siklus Penggajian Pada PT. Perkebunan Nusantara Satu Regional Delapan di Makassar

2026-06-03T02:18:20+00:00

This study aims to analyze the accounting information system for the payroll cycle and determine the level of effectiveness of the payroll cycle at PT Perkebunan Nusantara Satu Regional Delapan. The subjects in this study were the Accounting & Finance Department and the Human Resources (HR) Department which are related to the payroll cycle. Data collection techniques used interviews and documentation. The results show that the payroll system at PTPN implements regular employee data updates before payroll, with a focus on grades that change once a year, and attendance is updated monthly through the SAP application. Employee attendance is recorded through a fingerprint system and submitted to HR for salary recaps, discrepancies in attendance numbers can affect salaries. The payroll process involves the HR department, approval from the Region Head (RH), and verification from the financial accounting department. Automatic salary journaling through Excel and SAP integration produces financial reports, and salary payments are attempted on time, namely every 25th. The payroll system also includes tax deductions and other agreed deductions, as well as PPh 21 calculations that use SAP and are verified manually.

Analisis Penerapan SAK EMKM Sebagai Dasar Penyusunan Laporan Keuangan Pada UMKM Sambal Mama’ Aji

2026-06-03T02:19:51+00:00

This study aims to analyze the application of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) as a basis for preparing financial reports at the Sambal Mama'Aji MSME in Bulukumba Regency. A qualitative descriptive approach was used with data collection techniques through observation, interviews, and documentation. The results show that the Sambal Mama'Aji MSME has begun to apply the principles of SAK EMKM although still using manual recording methods. The separation between business and personal finances has been carried out well, and there is awareness among the owners of the importance of accountable and structured financial reports. However, limitations in technology and human resources are still found, which pose challenges in the full implementation of these accounting standards. The implementation of SAK EMKM has been significantly beneficial in increasing the transparency and professionalism of MSME financial management.

Pengaruh Penggunaan Smartphone, Manajemen Waktu, dan Motivasi Belajar Terhadap Hasil Belajar Mata Pelajaran Ekonomi Siswa Kelas XI Di SMA Negeri 3 Pinrang

2026-06-03T02:23:34+00:00

The purpose of this study was to examine the effect of smartphone use, time management, and learning motivation on the economics learning outcomes of grade XI students of SMA Negeri 3 Pinrang. The proportional stratified random sampling technique used resulted in 48 samples which were then surveyed with a questionnaire. The results showed that smartphone use, time management, and learning motivation in partial and simultaneous terms had a good and real influence on the economics learning outcomes of grade XI students of SMA Negeri 3 Pinrang, and the learning motivation variable had a controlling influence on learning outcomes.

Pengaruh Kedisiplinan Belajar dan Iklim Komunikasi Terhadap Hasil Belajar Produktif Persamaan Dasar Akuntansi Pada Siswa Kelas X Jurusan Akuntansi SMK Negeri 6 Makassar

2026-06-03T02:25:06+00:00

This study aims to analyze the influence of learning discipline and communication climate on the productive learning outcomes of basic accounting equations in class X accounting students at SMK Negeri 6 Makassar. A saturated sample was used in this study with 97 students as respondents. Data were collected using a questionnaire survey to the students. The results show that the communication climate has a partial effect on the productive learning outcomes of basic accounting equations. Learning discipline and communication climate have a simultaneous effect on the productive learning outcomes of basic accounting equations. Learning discipline has a dominant effect on the productive learning outcomes of basic accounting equations.

Dampak Ekspansi Ritel Modern Terhadap Keberlangsungan UMKM di Kabupaten Dairi: Tantangan dan Strategi Dalam Perekonomian Indonesia

2026-06-16T04:38:49+00:00

The expansion of modern retail in Dairi Regency has raised concerns regarding the sustainability of local Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze the impact of this expansion on MSME performance and evaluate adaptive strategies that can be implemented. This research employs a literature study method by collecting secondary data from various sources, such as academic journals and government reports. The findings indicate that the expansion of modern retail can have negative impacts on the income of Micro, Small, and Medium Enterprises (MSMEs), a reduction in job opportunities, and a weakening of the local economy. However, by adopting adaptive strategies such as digital transformation, product quality improvement, and strategic collaboration, MSMEs can enhance their competitiveness. The implementation of supportive government policies also plays a crucial role in maintaining MSME sustainability amidst competition with modern retail

Analisis Peningkatan Kualitas Sistem Pengendalian Retur Pembelian di PT XXX Berbasis Coso Framework

2025-12-04T04:37:50+00:00

This study aims to analyze the improvement in the quality of the purchase return information system at PT XXX by optimizing the return feature in PowerPro and to evaluate its effectiveness using the COSO Framework as a reference for internal control. Data were collected through direct observation and documentation studies during the internship in the Receiving section. An analysis was conducted by comparing field practices with accounting theory and PSAK standards, and by evaluating the features available in the PowerPro Inventory system. The results show that the current return procedure, which uses a negative purchase journal, leads to recording distortions, weak internal controls, and the absence of valid transaction records. The implementation of the return feature in PowerPro improves the recording structure by adding return debit and inventory credit journals, increases transparency, accuracy, and and accountability, and strengthens the COSO components, especially control activities, information and communication, and monitoring. The implementation of the PowerPro-based return system significantly improves information quality, improves internal controls, and ensures compliance with accounting standards

Reviu Literatur Determinan Kualitas Laba di Indonesia

2026-06-23T04:25:36+00:00

This study aims to analyze the development of research on earnings quality in Indonesia. The review was conducted on scientific articles from 2021 to 2026 using Google Scholar. After a selection process, 19 articles were analyzed. The results indicate that the highest number of publications on earnings quality were found in 2022 and 2025. The most dominant variables related to earnings quality are capital structure, liquidity, company size, earnings growth, and profitability. The most widely used theory explaining the variables influencing earnings quality is Agency Theory. Based on bibliometric analysis, two main themes can be classified: quality-performance and structure-growth.

Financial Reporting and Disclosure terhadap Kualitas Informasi Keuangan: A Systematic Literature Review

2026-06-10T06:34:18+00:00

This study aims to analyze the role of financial reporting and disclosure in improving the quality of financial information. Using a descriptive qualitative approach using the Systematic Literature Review (SLR) method, an analysis of 26 international journal articles published between 2020 and 2026 was conducted. The literature selection process referred to the PRISMA guidelines to ensure that the identification, screening, eligibility, and inclusion stages were carried out systematically and transparently. The results show that financial reporting and disclosure generally contribute positively to increasing transparency, reducing information asymmetry, and strengthening investor confidence in financial reports. However, this influence is not always consistent because it is influenced by the quality of disclosure, company characteristics, and applicable regulatory conditions. Furthermore, earnings quality, value relevance, and conservatism have been shown to play a significant role in improving the quality of financial information, although their effectiveness depends on both internal and external factors of the company.