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Pengaruh Akuntansi Hijau dan Kinerja Lingkungan terhadap Kinerja Keuangan pada Perusahaan Sektor Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 3
, No 3
(2024)
This study aims to examine the influence of green accounting and environmental performance on financial performance in chemical sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The independent variables used are green accounting (X1), measured using environmental costs, and environmental performance (X2), measured using the PROPER rating, while the dependent variable is financial performance measured by ROE. The sample consists of 20 companies selected through pu...
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Analisa Peranan Kualitas Laba Terhadap Ketahanan Keuangan Pada CV. Rhoda Jaya Surabaya
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 3
, No 2
(2024)
This research was carried out to determine the impact of earnings quality on financial resilience at CV. Rhoda Jaya. The qualitative methodology used in this research is by conducting interviews, observations, notes regarding problems, and other data sources against company informant CV. Rhoda Tiga. The data management stages start with the first data collection, second data triangulation, third Data reduction, fourth, presentation of data and finally, verification and conclusions. For data anal...
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Analisis Peranan Akuntansi Dan Pelaporan Lingkungan Pada Perusahaan PT Asia Pulp & Paper (APP) Sinar Mas
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
In the business world, environmental accounting and reporting has become a major concern. Concern about environmental issues such as climate change, natural resource conservation, and sustainability has encouraged companies and organizations around the world to consider the environmental impact of their business operations. More and more companies are adopting sustainable business practices and committing to environmental responsibility. This research aims to provide benefits to manufacturing co...
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Dampak Dinamika Inflasi Dan Ukuran Perusahaan Terhadap Tingkat Penghindaran Pajak Pada 11 Sektor Industri Yang Listing Di Bursa Efek Indonesia (BEI) Pada Tahun (2019-2022)
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
This study aims to determine the effect of inflation rate and company size on the level of tax avoidance. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The sampling technique was purposive sampling method. Data analysis using SEM-PLS with the help of SmartPLS4 analysis tool. Based on the results of the study, it can be concluded that the inflation rate has no effect on the level of tax avoidance, company size affects the level of tax avoida...
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Peranan Informasi Akuntansi Manajemen Terhadap Pengambilan Keputusan Investasi Aktiva Tetap Pada PT Samaristo Mitra Tekhnik
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 3
, No 1
(2024)
PT Samaristo Mitra Tekhnik is a company engaged in the field of building construction services and procurement of electricity, gas and steam. PT Samaristo Mitra Tekhnik, which runs its business in the field of construction services, of course, the procurement of fixed assets greatly influences the running of the company's business. The research objective to be achieved is to determine the role of management accounting information on fixed asset investment decision making at PT Samaristo Mitra Te...
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Penerapan UU No. 18 Tahun 2008 Terhadap Etika Masyarakat Lingkungan V Kelurahan Sidorejo Dalam Membuang Sampah
Tawarika M. Pandiangan
; Alissa P. Simbolon
; Mantasia Hasibuan
; Mario Fany Manurung
; Rahmi Siregar
; Florensia Silaban
; Ramsul Nababan
; Maulana Ibrahim
Public Service And Governance Journal
Vol 5
, No 1
(2024)
Littering has become a problem for environmental hygiene and health threatening people in the red zone. It is feared that it becomes a seductive ethic. The ward head serves as a local government geographically a territory closer to the community being led. As a result of his hand being extended to assist his duty, which includes the administration of environmental order and security surveillance and the dynamics of community life has been observed and faced by the ward's head. The study was aime...
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Penerapan Insentif pada Toko Retail : (Studi Kasus Agen Sembako Bu Ira Di Krian, Sidoarjo)
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 3
, No 1
(2023)
This research explores the impact of implementing incentives at the Bu Ira basic food agency in Krian, Sidoarjo on employee performance, with a focus on sales bonuses and non-financial incentives. The research results show that sales bonuses related to target achievement provide additional motivation for employees to increase sales, especially when bonuses are linked to certain products that have higher profits. Additionally, non-financial incentives such as recognition for good performance have...
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1 Sitasi
Analisis Faktor yang Mempengaruhi Kinerja Keuangan PT Gudang Garam Tbk Tahun 2019-2022
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 3
, No 1
(2023)
This study aims to analyze the financial performance of PT Gudang Garam Tbk during the period from 2019 to 2022, with a focus on the company's financial statements. The evaluation is conducted by understanding the assets and liabilities of the company, especially current assets, non-current assets, and net exposure. The significant increase in cash and cash equivalents reflects efficient liquidity management, while fluctuations in trade receivables and inventory highlight operational challenges....
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2 Sitasi
Dampak Pelaporan Keberlanjutan Terhadap Kinerja Dan Nilai Perusahaan (Studi Pada Perusahaan Manufaktur Industri Barang Konsumsi Sub Sektor Makanan Dan Minuman Di BEI Tahun 2022)
Fitriya, Nur Rohmatul
; Putri, Nadia Novita Alifiah
; Rahmalia, Afifah Yusfi
; Pandin, Maria Yovita R
Jurnal Akuntansi, Keuangan dan Auditing
Vol 4
, No 2
(2023)
The purpose of this study was to determine the effect of sustainability reports on company performance and value. The Company's main objective is to generate revenue and improve the welfare of all stakeholders by pursuing a number of profit maximization strategies. However, company management must consider other factors besides the company's current strong financial performance. The business is to strengthen its environmental, social and economic pillars. This study was conducted to ascertain th...
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PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP PROFITABILITAS PADA PT. SEMEN INDONESIA Tbk.
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 2
, No 3
(2023)
Tujuan diadakannya penelitian adalah guna mengetahui bagaimana penerapan green accounting pada PT. Semen Indonesia Tbk. dan pengaruhnya terhadap profitabilitas. Penelitian ini menggunakan metode penelitian kuantitatif sebagai desain penelitiannya yaitu uji hipotesis dengan SPSS, dengan dasar pemikiran yaitu peneliti mampu menjelaskan dan menjawab pertanyaan dalam rumusan masalah tentang pengaruh penerapan green accounting terhadap profitabilitas pada PT. Semen Indoesia Tbk. Dalam penelitian ini...
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