BALANCE: JOURNAL OF ISLAMIC ACCOUNTING

GREEN ACCOUNTING STUDY IN RETAIL COMPANIES: A REVIEW OF ENVIRONMENTAL ETHICS IN SYMBOLIC DISCLOSURE

naili saadah saadah — 2024-12-31

Environmental problems are currently a problem that is often studied in various parts of the world, including in Indonesia, the environment begins to be noticed when humans have felt the impact of environmental damage. Especially if it is associated with industrial waste considering the impact of industrial waste caused by poor environmental management. The issue of environmental damage, its causes and impacts on human life in the present as well as future impacts cause the entire community to realize the importance of preserving the environment. Many countries around the world have mandated companies to establish green accounting and to disclose environmental information for the reference of interested parties. However, because the disclosure of environmental responsibility is not as clearly implied as SAK, in its implementation many entities do not explain in detail so that they seem to be only uncles.As an effort to uncover the implementation of environmental concerns carried out by the company, this research is here to explore more deeply by comparing what has been written in the report with real implementation. Is it just fulfilling the legitimacy of society or is there a growing awareness of environmental concerns.Using the quality method with content analysis techniques for annual report reports and in-depth interviews to find out the direct implementation related to green accounting in retail companies, the results of the study prove that of the four business entities engaged in retail, only one entity is already concerned related to environmental improvement and is reflected in the vision and mission and direct policies, Meanwhile, one more entity has shown the seriousness of efforts to improve the environment and one entity even though it has implemented a plastic bag restriction policy but still as an effort to fulfill the responsibilities given by the government

FORECAST ANALYSIS OF THE NUMBER OF MARINE PASSENGER LEVELS SEEN FROM TREND COMPONENTS USING TIME SERIES DATA AT PT. CITRABARU ADINUSANTARA

Susetyowati - Sofia — 2024-12-31

PT. Citrabaru Adinusantara is a company engaged in the field of sea transportation services in Southwest Papua. This company provides commercial sea transportation services or pioneering shipping vessels, to shorten the distance of passenger and sea cargo traffic and guarantee the distribution of logistics to remote, undeveloped areas in Eastern Indonesia. The purpose of this research was to find out the forecasting level for the number of KM. Sabuk Nusantara 56 passengers the trend component at PT. Citrabaru Adinusantara in 2019-2022 with Time Series Analysis. Meanwhile, the type of research used is quantitative descriptive analysis. Based on the values that have been processed using the POM QM For Windows application, it is known that forecasting based on time series analysis using the moving average method has a value of MAD = 122.028 passengers, MSE = 24870.79 passengers, and MAPE = 63.47% and the forecasting value for the next period is 154, 5 passengers.

THE INFLUENCE OF DIGITAL FINANCIAL INCLUSION AND DIGITAL ACCOUNTING ON THE SUSTAINABILITY OF MSMEs IN KARAWANG REGENCY

Kholida Atiyatul Maula — 2024-12-31

Implementation Inclusion Digital finance is necessary done as strategio For increase economy , in order to reduce level poverty , MSMEs have big role in development Indonesian economy however Still need done research advanced related implementation inclusion digital finance in MSMEs. Besides Many MSMEs in Indonesia do not yet understand or realize benefit digitalization as effort develop business . The reason is , digital technology is developing rapidly and had an impact on many matters , including MSMEs. Objective this research is test influence inclusion digital finance , digital accounting against sustainability of MSMEs in the district Karawang . With spread questionnaire to 100 MSME respondents in the district Karawang Research Results showing that Inclusion Digital Finance is influential to Sustainability of MSMEs while Digital Accounting does not influential to sustainability of MSMEs.

Keyword: Inclusion Digital Finance , Digital Accounting, Business Sustainability , MSMEs

THE EFFECT OF ZISWAF FUND RECEIPTS, ROE, GWM ON NPF GROSS WITH FIRM SIZE AS MODERATING VARIABLE IN ISLAMIC BANKING IN INDONESIA PERIOD 2018-2023

Isna 'Ainunnaja — 2024-12-31

Abstract: This study seeks to explore the influence of ZISWAF fund receipts, ROE, and GWM on Gross NPF in Islamic financial institutions, with firm size acting as a moderating factor. The research also explores strategies to address these issues. The sample consists of 115 companies in the financial sector registered with the OJK since 2018.Q1 to 2023.Q3. Purposive sampling was employed for data collection. MRA and panel data regression analysis were performed using Eviews 12 software.The findings indicate that ZISWAF fund receipts, ROE, and GWM significantly influence Gross NPF in the financial sector during the specified period. Additionally, firm size moderates the effects of ZISWAF fund receipts, ROE, and GWM on Gross NPF in the financial sector from 2018.Q1 to 2023.Q3.

Keywords: ZISWAF Funds, ROE, GWM, NPF Gross, Firm Size

The Influence of Return on Equity, Debt to Assets Ratio, Current Ratio, and Cash Position on Dividend Payout Ratio

Anggun Nur Hanna Aqmalia — 2024-12-31

This study aims to determine the influence of Return on Equity (ROE), Debt to Assets Ratio (DAR), Current Ratio (CR), and Cash Position (CP) on the Dividend Payout Ratio (DPR). The sample used in this research consists of Food and Beverage Sub-Sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2021 period. A total of 10 companies were sampled, resulting in 40 observational data points. The research method employed includes classical assumption tests, multiple linear regression analysis, and hypothesis testing, processed using IBM SPSS Statistics 26. The results of this study indicate that ROE, DAR, and CR do not have a significant influence on DPR. However, CP has a significant effect on DPR. Simultaneously, ROE, DAR, CR, and CP collectively have a significant impact on DPR.