Balance: Media Informasi Akuntansi dan Keuangan

Pengaruh Internet Banking, Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Dan Ukuran Perusahaan Terhadap Profitabilitas (Studi Kasus Pada Perusahaan Bank Umum Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022)

Jane Sintha Lambung — 2025-07-31

This study aims to determine the effect of internet banking, capital adequacy ratio, non-performing loans, and company size on profitability in Commercial Banks listed on the Indonesia Stock Exchange (IDX) in 2020-2022.This study uses a quantitative method for its approach. The type of data used in this study is secondary data obtained from the company's annual financial report presented on the Indonesia Stock Exchange website and the website of each company. The population in this study were 45 public banks listed on the Indonesia Stock Exchange in 2020. The sampling technique used was the purposive sampling method so that 43 banks were selected as samples in this study. The data obtained were analyzed using the SPSS version 26 application. The results of the study show that Internet banking and non-performing loans have a negative and significant effect on profitability. While the capital adequacy ratio and company size have a positive and significant effect on profitability.

Pengaruh Media Sosial terhadap Perilaku Konsumsi Para Gen Z di Palembang dalam Membeli Produk Thrift

Alindri Tita Ramadhani — 2025-07-31

Penelitian ini bertujuan untuk mengetahui pengaruh media sosial terhadap perilaku konsumsi Gen Z di Palembang dalam membeli produk thrift. Dengan menggunakan metode survei dan 38 responden, hasil penelitian menunjukkan bahwa media sosial memiliki pengaruh signifikan terhadap perilaku konsumsi Gen Z di Palembang dalam membeli produk thrift. Mayoritas responden puas dengan produk thrift yang dibeli melalui media sosial, dengan 31 responden (78,9%) menyatakan puas dan 5 responden (13,2%) sangat puas. Hal ini menunjukkan bahwa media sosial dapat menjadi sarana efektif untuk mempromosikan produk thrift dan meningkatkan kesadaran konsumen Gen Z di Palembang. Sehingga menunjukkan bahwa faktor-faktor seperti harga, kualitas, dan gaya hidup dapat mempengaruhi keputusan pembelian Gen Z dalam membeli produk thrift. Dengan demikian, penelitian ini dapat menjadi referensi bagi pelaku usaha thrift di Palembang untuk meningkatkan penjualan dan meningkatkan kepuasan konsumen melalui media sosial. Selain itu, penelitian ini juga dapat membantu memahami perilaku konsumsi Gen Z dalam membeli produk thrift dan bagaimana media sosial dapat mempengaruhi keputusan pembelian mereka.

Peran Akuntansi Syariah dalam Meningkatkan Transparansi dan Akuntabilitas Pengelolaan Wisata Religi Masjid Agung di Palembang

Hanna Rahmadaniah — 2025-07-31

This study aims to find out more about the implementation of the principles of transparency and accountability in the financial management of the Sultan Mahmud Badaruddin Grand Mosque in Palembang. The main focus of this study is to analyze how these principles are implemented in the context of mosque finances. Through a qualitative descriptive research method involving interviews and observations, this study found that the Sultan Mahmud Badaruddin Grand Mosque in Palembang has shown quite good performance in implementing the principles of transparency and accountability in its financial management. Transparency is carried out from the notification of accurate financial information and openness to criticism and suggestions from the community. Meanwhile, in terms of accountability, the management of mosque finances is still relatively simple and not entirely in accordance with existing accounting standards, which can be seen from the financial records that only cover cash inflows and outflows. Nevertheless, the community and congregation continue to show high trust and satisfaction with the management of mosque finances. The results of this study provide insight into the importance of transparency and accountability in mosque financial management. Additionally, it also offers exemplary models that can be replicated and utilized by other institutions as examples by other mosques.

Penelitian ini bertujuan untuk mengetahui lebih jauh terkait penerapan prinsip transparansi dan akuntabilitas pada pengelolaan keuangan Masjid Agung Sultan Mahmud Badaruddin Palembang. Fokus utama penelitian ini yaitu menganalisis bagaimana prinsip-prinsip ini dijalankan dalam konteks keuangan masjid. Melalui metode penelitian deskriptif kualitatif yang melibatkan wawancara dan observasi, penelitian ini menemukan bahwa Masjid Agung Sultan Mahmud Badaruddin Palembang telah menunjukkan kinerja yang cukup baik dalam menerapkan prinsip transparansi dan akuntabilitas pada pengelolaan keuangannya. Transparansi dijalankan dari pemberitahuan informasi keuangan yang akurat dan keterbukaan terhadap kritik dan saran dari masyarakat. Sementara itu, dalam hal akuntabilitas, pengelolaan keuangan masjid masih relatif sederhana juga belum seluruhnya sesuai dengan standar akuntansi yang ada, yang terlihat dari catatan keuangan yang cuma mencakup masuk dan keluar kas. Meskipun demikian, masyarakat dan jamaah tetap menunjukkan kepercayaan dan kepuasan yang tinggi terhadap pengelolaan keuangan masjid. Hasil penelitian ini memberikan wawasan tentang pentingnya transparansi dan akuntabilitas dalam pengelolaan keuangan masjid. Selain itu, praktik-praktik baik yang dapat dijadikan contoh oleh masjid lainnya.

Pengaruh Kinerja Keuangan Dan Kinerja Lingkungan Terhadap Nilai Perusahaan Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022

Putri Nurnilamsari — 2025-07-31

Penelitian ini bertujuan untuk menguji secara empiris pengaruh kinerja keuangan, dan kinerja lingkungan terhadap nilai perusahaan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (2018-2022). Penelitian ini termasuk penelitian kuantitatif. Data yang digunakan dalam penelitian ini berupa laporan keuangan tahunan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia 2018-2022. Populasi dalam penelitian ini sebanyak 76 perusahaan. Sampel yang memenuhi kriteria adalah 16 perusahaan. Jumlah sampel pengamatan sebanyak 80 data yang diperoleh dengan teknik purposive sampling. Teknik analisis yang digunakan adalah analisis regresi linear berganda menggunakan alat bantu SPSS versi 25. Hasil penelitian menunjukkan bahwa variabel kinerja keuangan secara parsial berpengaruh signifikan terhadap nilai perusahaan dengan nilai signifikansi sebesar 0,000, variabel kinerja lingkungan secara parsial tidak berpengaruh signifikan terhadap nilai perusahaan dengan nilai signifikansi sebesar 0,204. Hasil penelitian menunjukkan bahwa variabel kinerja keuangan, dan kinerja lingkungan secara simultan berpengaruh signifikan terhadap nilai perusahaan dengan nilai signifikansi sebesar 0,000..

Peran Religiusitas dalam Memoderasi Faktor-Faktor yang Mempengaruhi Akuntabilitas Pengelolaan Dana Desa

Awaliyah Mualisatur Rohmah — 2025-07-31

This study aims to analyze and compare the influence of the government's internal control system, accounting information systems, and the use of information technology on the accountability of village fund management, with the religiosity of village officials as a moderating variable. The research applied a comparative quantitative approach using primary data collected through questionnaires distributed to 69 respondents, including village heads, village secretaries, and financial staff in the Tahunan and Mlonggo Districts of Jepara Regency. The sampling technique employed was saturation sampling based on specific criteria. The collected data were then processed and analyzed using Partial Least Square (PLS) with the SmartPLS software. The results revealed that the government's internal control system and accounting information systems have a positive and significant effect on the accountability of village fund management, while the use of information technology had no significant impact. Furthermore, religiosity was found to moderate the relationship between the internal control system and accountability, but failed to moderate the relationship between accounting information systems and the use of information technology on accountability. These findings emphasize the importance of integrating religious values with improved technical competencies of village officials to achieve transparent and accountable village financial management. Future research is suggested to broaden the research area, add new variables, and implement a mixed methods approach for more comprehensive results.

Anteseden Agresivitas Pajak pada Perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia

Anggun Pramesty — 2025-07-31

This study aims to explore and assess tax aggressiveness influenced leverage, capital intensity, and corporate social responsibility (CSR). The research population consists of energy companies that were listed on BEI between 2021 and 2023. The sample, which consisted of 10 energy companies with 30 data points over three years, was selected via purposeful sampling. The analysis of the data was done via multiple linear regression. The results demonstrate that leverage affects tax aggressiveness whereas CSR and capital intensity do not.

Greenwashing: Really Green Accounting or Claim Issued?

Indra Lukmana putra — 2025-07-31

Greenwashing has been a major concern in discussions on sustainability, where companies often claim environmentally friendly practices that are not always backed up by concrete actions. This research aims to determine whether greenwashing truly reflects sustainability or is just a marketing tactic. The method used analyzes literature and case studies from various industries over the period 2021-2024. The research found that greenwashing is more often used as a corporate image strategy than an actual commitment to sustainability. The results show that many companies utilize uncertain and less transparent environmental claims, which ultimately misleads consumers and hinders real progress in sustainable business practices. The findings emphasize the importance of stricter regulation and clearer reporting to ensure that sustainability claims truly reflect actions that support the environment. This research lies in highlighting the prevalence of greenwashing, which can inform policymakers and regulatory bodies about the need for stricter regulations and clearer reporting standards to protect consumers and promote genuine sustainability.The research is limited by its focus on the 2021-2024 period and lacks clarity on specific industries or regions, which may affect its generalizability. It relies on secondary sources without primary data, such as interviews or surveys, potentially missing emerging trends or firsthand insights into greenwashing practices.

Keywords: Corporate Image Strategy; Greenwashing; Sustainability.