Jurnal Akuntansi

Implementation of Governance, Community Participation, and Social Impact on BAZNAS CSR Programs in North Sumatra

Muhammad Habib Ramadhan — 2026-02-12

Poverty remains one of the major challenges in Indonesia, including in North Sumatra Province, which has a large Muslim population. Poverty alleviation efforts are not solely the responsibility of the government but also involve the business sector and religious institutions through mechanisms such as Corporate Social Responsibility (CSR) and zakat. This study aims to analyze the implementation of governance, community participation, and social impact of zakat-based CSR programs managed by BAZNAS (National Zakat Agency) of North Sumatra Province. The research employed a qualitative descriptive approach with stages consisting of problem identification, literature review, data collection, data analysis, validation, and evaluation. The findings reveal that good governance emphasizing transparency, accountability, and effectiveness plays a crucial role in strengthening institutional legitimacy. Strong governance encourages broader community participation, both from muzakki (zakat payers) who channel their zakat through BAZNAS and mustahik (zakat recipients) who actively engage in empowerment programs. Such participation enhances program effectiveness, particularly in productive initiatives such as Sumut Makmur, which supports mustahik in developing micro-enterprises and increasing household income. The combination of sound governance and active community participation ultimately produces tangible social impacts, although at the macro level, poverty rates in North Sumatra remain fluctuating, as indicated by BPS (Central Statistics Agency) data. This study concludes that integrating CSR and zakat through BAZNAS has the potential to serve as an effective and sustainable strategy for poverty alleviation at the regional level.

The Impact of ESG Disclosure on Stock Prices: Evidence from the Manufacturing Industry in Indonesia

rafika apik — 2025-10-31

This study investigates the relationship between Environmental, Social, and Governance (ESG) disclosure and stock price performance among publicly listed companies in [Indonesia/your specific context]. Using panel data regression analysis on firms’ ESG reports and daily stock prices over the period [insert years, e.g., 2020–2023], this research examines whether higher transparency in ESG practices leads to improved investor confidence and, consequently, higher stock valuations.The results indicate that firms with more comprehensive ESG disclosures experience a statistically significant positive effect on stock prices, suggesting that investors reward companies perceived as more sustainable and socially responsible. Moreover, the analysis shows that the environmental and governance dimensions of ESG disclosure have a stronger impact on stock price movements compared to the social dimension.These findings highlight the importance of ESG transparency as a strategic tool for companies seeking to enhance market value and attract long-term investors. This study contributes to the growing literature on sustainable finance by providing empirical evidence from [Indonesia/your specific context] and underscores the need for regulators to strengthen ESG reporting standards.

Maximizing the Characteristics of Qualitative Financial Statements of MSMEs in Bantul Regency

Lulu Amalia Nusron — 2025-12-31

This study investigates the influence of human resource competence, the utilization of accounting information systems, and the implementation of SAK EMKM on the qualitative characteristics of financial statements among micro, small, and medium enterprises (MSMEs) in Bantul Regency, Indonesia. A quantitative approach was adopted, utilizing primary data collected from 120 MSME owners and operators through an online questionnaire distributed via Google Forms. Respondents were selected using purposive sampling. The data were analyzed using descriptive statistics, validity and reliability testing, and multiple linear regression analysis with the aid of SPSS version 25. The results reveal that human resource competence, accounting information systems, and the implementation of SAK EMKM significantly and positively impact the qualitative characteristics of MSME financial statements. These findings emphasize the critical role of improving human resource capabilities, leveraging accounting information systems, and applying relevant financial reporting standards to enhance the quality of financial reporting in the MSME sector.

The Impact of the Quality of Accounting Information Systems and Non-Financial Information on the Performance of Small and Medium Enterprises (SMEs) in Bengkulu

Elsyavera Arystin — 2025-12-31

This study aims to analyze the influence of the Quality of Accounting Information Systems (KSIA) and Non-Financial Information (INK) on Financial Performance (KK) and Non-Financial Performance (KNK) in Small and Medium Enterprises (SMEs) in Bengkulu Province. The research approach used quantitative methods with the help of WarpPLS 7.0 software, and data was obtained from 45 SMEs that have implemented accounting information systems in their operational activities. The results of the study show that the quality of accounting information systems has a positive and significant effect on the financial and non-financial performance of SMEs. Non-financial information has a significant positive effect on the financial performance of SMEs, but the effect on non-financial performance is positive but not significant. Non-financial performance does not have a significant effect on the financial performance of SMEs. These findings affirm the importance of improving the quality of accounting information systems and the use of non-financial information to support the sustainable performance of SMEs.