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All Journal JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Barelang Jurnal Riset Ekonomi dan Akuntansi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi
Anggun Permata Husda
Universitas Tanjungpura
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH GREEN ACCOUNTING DAN ESG TERHADAP KINERJA KEBERLANJUTAN PERUSAHAAN AGRICULTURE YANG TERDAFTAR DI BEI TAHUN 2020-2024 Anggun Permata Husda; Nur Inda Sari; Sari Budiarti
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11558

Abstract

This study aims to examine the effect of green accounting and Environmental, Social, and Governance (ESG) on the sustainability performance of agriculture sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample consists of seven companies selected through purposive sampling. Data analysis is conducted using multiple linear regression.The results indicate that green accounting has a positive and significant effect on sustainability performance, suggesting that effective environmental cost management enhances operational efficiency and profitability. ESG disclosure also shows a positive and significant effect, indicating that transparency and sustainability practices strengthen investor confidence and firm value. Simultaneously, both variables significantly contribute to improving sustainability performance. Keyword: Green Accounting, ESG Disclosure, Sustainability Performance
Fenomenologi Mental Accounting Dalam Pengelolaan Keuangan Rumah Tangga Pada Masyarakat Kota Sampit Wukuf Dilvan Rafa; Anggun Permata Husda; Syarbini Ikhsan
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3578

Abstract

This exploratory qualitative research using a phenomenological approach aims to uncover the role of accounting implementation and the contribution of mental accounting in household financial management practices in the community of Kota Sampit. The phenomenon of financial failure in households, which often triggers high divorce rates due to economic motives, is a crucial background for this study. Data were collected through in-depth interviews with five married informants with varying occupational backgrounds and income sources. Data analysis was conducted using non-statistical methods including data reduction, data presentation, and conclusion drawing. The results show that the application of accounting principles in the form of consistent cash flow recording has a direct positive impact on economic growth and family stability. Families that make financial decisions based on financial records have a clear planning direction, experience an improved quality of life, and are able to anticipate unnecessary consumptive expenses. Conversely, financial management that relies purely on intuition without record-keeping is prone to wasteful behavior and dependence on digital debt (paylater). Furthermore, the construction of mental accounting, manifested through the classification of budget items and psychological flexibility in revising expenses, has proven to act as an effective early warning system. Amid economic uncertainty caused by logistical constraints and global inflationary pressures, mental accounting skills are a lifeline for people's purchasing power and maintain household harmony. Self-control, practical accounting literacy, and transparency between husband and wife are key factors in creating strong family financial resilience.
Determinan Nilai Perusahaan: Kepemilikan Institusional, Kinerja Lingkungan dan Biaya Lingkungan Annisa Shafira Utami; Anggun Permata Husda; Muhammad Fahmi
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.379

Abstract

Penelitian ini bertujuan menguji pengaruh Kepemilikan Institusional, Kinerja Lingkungan, dan Biaya Lingkungan terhadap Nilai Perusahaan pada perusahaan subsektor makanan dan minuman di BEI periode 2021-2025. Metode penelitian yang digunakan adalah metoe kuantitatif dengan pendekatan kausalitas, Penelitian menggunakan data sekunder berupa laporan keuangan, keberlanjutan dan peringkat PROPER. Populasi untuk penelitian ini sebanyak 83 perusahaan. Jumlah sampel penelitian sebanyak 21 Perusahaan yang ditentukan dengan teknik purposive sampling. Analisis data penelitian dilakukan menggunakan WarpPLS 7.0. Hasil penelitian menunjukkan Kepemilikan Institusional dan Biaya Lingkungan berpengaruh terhadap Nilai Perusahaan, sedangkan Kinerja Lingkungan tidak berpengaruh terhadap Nilai Perusahaan.
Pengaruh Arus Kas Operasi, Leverage, dan Volatilitas Penjualan terhadap Persistensi Laba Fairuz Nafeeza; Anggun Permata Husda; Helisa Noviarty
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.380

Abstract

Persistensi laba menjadi landasan para investor untuk menilai laba perusahaan pada tahun berikutnya, khususnya pada perusahaan sektor consumer cyclicals yang penjualannya dipengaruhi oleh kondisi ekonomi. Sektor consumer cylicals memiliki karakteristik dengan penjualan yang sensitif terhadap daya beli masyarakat yang mempengaruhi kemamuan perusahaan untuk mempertahankan labanya. Penelitian ini bertujuan untuk mengetahui pengaruh arus kas operasi, Leverage, dan volatilitas penjualan terhadap persistensi laba pada sektor consumer cyclicals yang terdaftar di BEI periode 2021-2025. Metode yang digunakan adalah kuantitatif dengan regresi data panel pada aplikasi E-Views 12 dengan menggunakan Common Effect Model (CEM). Penelitian ini menggunakan sebanyak 27 perusahaan hasil proses purposive sampling dengan total sebanyak 106 data observasi. Hasil penelitian ini menemukan secara parsial variabel arus kas operasi dan Leverage tidak berpengaruh terhadap persistensi laba, sedangkan temuan terjadi pada variabel volatilitas penjualan yang  berpengaruh terhadap persistensi laba pada perusahaan sektor consumer cyclicals, dan hasil secara simultan arus kas operasi, Leverage, dan volatilitas penjualan berpengaruh terhadap persistensi laba sehingga ketiga variabel ini dapat menjadi pertimbangan dalam mengambil keputusan apabila diobservasi secara bersamaan.
Pengaruh Literasi Keuangan, Online Shopping, dan Penggunaan E-Wallet terhadap Perilaku Konsumtif Dwi Pandita Ratu; Anggun Permata Husda; Gita Desyana
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.519

Abstract

Transaksi digital, promo cashback, diskon, serta berbagai fitur pembayaran elektronik membuat aktivitas belanja menjadi lebih praktis dan cepat sehingga dapat meningkatkan perilaku konsumtif pada generasi muda. Generasi Z sebagai digital natives cenderung lebih terbiasa menggunakan teknologi dan transaksi digital sehingga lebih rentan melakukan pembelian impulsif apabila tidak diimbangi dengan kemam¬puan pengelolaan keuangan yang baik. Perkembangan teknologi digital dan kemudahan transaksi elektronik berpotensi meningkatkan perilaku konsumtif Generasi Z. Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan, online shopping, dan penggunaan e-wallet terhadap perilaku konsumtif Generasi Z di Kota Pontianak. Penelitian menggunakan metode kuantitatif dengan pendekatan asosiatif yang menggunakan metode survei. Sampel penelitian berjumlah 100 responden yang dipilih menggunakan teknik Slovin dengan purposive sampling, dengan kriteria Generasi Z berusia 17–27 tahun, berdomisili di Kota Pontianak, menggunakan e-wallet, dan pernah bertransaksi melalui aplikasi online shopping. Hasil penelitian menunjukkan bahwa literasi keuangan dan penggunaan e-wallet tidak berpengaruh signifikan terhadap perilaku konsumtif, sedangkan online shopping berpengaruh positif dan signifikan terhadap perilaku konsumtif Generasi Z di Kota Pontianak.
The WORK LIFE BALANCE AND EMPLOYEE PERFORMANCE IN SOCIAL IMPACT ORGANIZATIONS: UNCOVERING THE MEDIATING MECHANISM OF EMPLOYEE WELLBEING: WORK LIFE BALANCE AND EMPLOYEE PERFORMANCE IN SOCIAL IMPACT ORGANIZATIONS: UNCOVERING THE MEDIATING MECHANISM OF EMPLOYEE WELLBEING Sari Budiarti; Anggun Permata Husda; Aliya Zahra Kamila; Innayah Nazril Aulia; Indira Syakila Desyawalya; Tiara Ivana Rossali; Fransischa Ardiana
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 14 No 2 (2026): Volume 14 Nomor 2 Tahun 2026
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v14i2.11580

Abstract

This research aims to understand how Work-Life Balance affects Employee Performance with Employee Well-Being as a mediating variable in nonprofit organisations in the city of Samarinda. This research is motivated by how work-life balance can improve the quality of human resources, while previous studies on the impact of work-life balance still show inconsistent findings. The research uses a quantitative associative scheme approach. A sample of 121 employees. The data used a Likert scale and were processed using SEM-PLS. The research results show that Work-Life Balance does not have a significant effect on Employee Performance. However, Work-Life Balance has a positive effect on Employee Well-Being
Pengaruh Profitabilitas dan Likuiditas terhadap Return Saham pada Perusahaan SubSektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2020 – 2024 Dzaky Nur Fadillah; Anggun Permata Husda; Angga P. Karpriana
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.3982

Abstract

This study aims to examine the effect of profitability and liquidity on stock returns in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024, both partially and simultaneously. The population consists of all 83 food and beverage sub-sector companies listed on the IDX, with a sample of 14 companies selected through purposive sampling. This study employs a quantitative method with a causal associative approach. The data used are secondary data in the form of annual financial statements sourced from the IDX website and stock price data obtained from Yahoo Finance. The independent variables are Return on Assets (ROA) and Current Ratio (CR), while the dependent variable is stock return measured by capital gain. Data analysis was conducted using multiple linear regression processed with SPSS software version 27. The results indicate that (1) ROA has a significant effect on stock returns, (2) CR does not have a significant effect on stock returns, and (3) ROA and CR simultaneously have a significant effect on stock returns.
Co-Authors Aliya Zahra Kamila Angga P. Karpriana Annisa Shafira Utami Dwi Pandita Ratu Dzaky Nur Fadillah Fairuz Nafeeza Fransischa Ardiana Gita Desyana Helisa Noviarty Indira Syakila Desyawalya Innayah Nazril Aulia Muhammad Fahmi Nur Inda Sari Sari Budiarti Syarbini Ikhsan Tiara Ivana Rossali Wukuf Dilvan Rafa