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All Journal JEKPEND Jurnal Ekonomi dan Pendidikan Jurnal Administrasi Bisnis Hikamatzu Journal of Multidisciplinary Research Jejak digital: Jurnal Ilmiah Multidisiplin Journal of Literature Review Jurnal Ilmiah Ekonomi dan Manajemen Indonesia Kaizen: Economic, Management, Accounting, and Entrepreneurship Studies
Siti Nur Reskiyawati Said
Universitas Negeri Makassar
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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ANALISIS TIME SERIES DAN CROSS SECTION PERBANDINGAN KINERJA KEUANGAN PADA PT MNC TBK, PT MD PICTURES TBK, DAN PT SURYA CITRA MEDIA TBK TAHUN 2022-2024 Siti Nur Reskiyawati Said
KAIZEN : Kajian Ekonomi, Manajemen, Akuntansi, dan Kewirausahaan Vol. 3 No. 2 (2024): Kaizen : Kajian Ekonomi, Manajemen, Akuntansi dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

Penelitian ini bertujuan untuk mengetahui perbandingan kinerja keuangan dari masing – masing perusahaan yang bergerak di bidang perfilman yaitu PT MNC Tbk, PT MD Pictures Tbk, PT Surya Citra MediaTbk selama tahun 2022-2024 melalui analisis rasio. Metode penelitian yang digunakan adalah deskriptif kualitatif, yaitu dengan menggunakan nilai, angka, dan perhitungan yang digunakan untuk pengerjaan analisis cross section dari ketiga perusahaan tersebut. Sementara itu, metode deskriptif kualitatif lebih menekankan pada pengamatan fenomena dan lebih meneliti ke subtansi makna dari fenomena tersebut. Hasil dari penelitian ini yaitu Menurut temuan penelitian, setiap bisnis menghadapi manfaat dan kesulitan yang unik. PT MNC Digital Entertainment Tbk menunjukkan profitabilitas yang stabil dan efisiensi pengelolaan aset yang baik, sementara masih menghadapi masalah solvabilitas dan efisiensi penagihan piutang. Rasio pasar PT MD Pictures Tbk meningkat signifikan, namun manajemen ekuitas dan efisiensi operasional perusahaan tetap buruk. Meskipun stabilitas profitabilitas dan pengelolaan piutang perlu ditingkatkan, PT Surya Citra Media Tbk unggul dalam penggunaan aset tetap secara efisien
BELANJA DAERAH DI BALIK DOMINASI DANA TRANSFER Siti Nur Reskiyawati Said
KAIZEN : Kajian Ekonomi, Manajemen, Akuntansi, dan Kewirausahaan Vol. 4 No. 2 (2025): Kaizen : Kajian Ekonomi, Manajemen, Akuntansi dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis

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This study aims to analyze the development of Local Own-Source Revenue (PAD), Intergovernmental Transfers (Dana Perimbangan), and Regional Expenditure, as well as to identify indications of the Flypaper Effect in the Government of Maros Regency during the period 2021–2025. The study employed a quantitative descriptive approach using secondary data obtained from the Budget Realization Reports of Maros Regency. Data were collected through documentation and literature review methods. Data analysis was conducted using descriptive statistics and contribution analysis to examine the relationship between regional revenue sources and regional expenditure. The results indicate that Local Own-Source Revenue (PAD) increased during the study period; however, its contribution to Regional Expenditure remained relatively lower than that of Intergovernmental Transfers. Intergovernmental Transfers continued to be the largest source of revenue in the budget structure of Maros Regency and exerted a more dominant influence on Regional Expenditure. This condition suggests that Regional Expenditure is more responsive to transfer funds from the central government than to locally generated revenue. Therefore, the findings indicate the occurrence of the Flypaper Effect in the Government of Maros Regency during the study period. These findings imply that regional fiscal independence still needs to be strengthened through the optimization of local revenue sources in order to reduce dependence on central government transfers.
IMPLEMENTASI GREEN ACCOUNTING DI INDONESIA Siti Nur Reskiyawati Said
KAIZEN : Kajian Ekonomi, Manajemen, Akuntansi, dan Kewirausahaan Vol. 4 No. 2 (2025): Kaizen : Kajian Ekonomi, Manajemen, Akuntansi dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

Environmental pollution caused by human and industrial activities has led to various environmental problems that may disrupt ecosystem balance and threaten the sustainability of living organisms. One approach that can support environmental management is the implementation of green accounting or environmental accounting. This study aims to analyze the implementation of green accounting in Indonesia and to identify its benefits and challenges based on previous research findings. The research employed a literature review method by examining various scientific sources, including journal articles, books, and other academic publications relevant to the topic. The findings indicate that the implementation of green accounting helps companies identify and disclose environmental costs, improve environmental information transparency, and support environmental management evaluation and business sustainability. However, its implementation still faces several challenges, including difficulties in measuring environmental costs, the absence of standardized reporting guidelines, andlimited corporate transparency in disclosing negative environmental information. Therefore,stronger corporate commitment and more comprehensive regulatory support are needed to promote the effective implementation of green accounting in Indonesia.
Co-Authors Andi Farhami Lahila M Andi Nurrahma Gaffar Farhan Dwinanda Hanisyahputra Hajrah Hamzah Jumarni Jumarni Muhammad Raihan Mubaraq Siradjuddin Siradjuddin Yulia Yunita Yusuf