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All Journal JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK) Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Dwita Diajeng Syawaliah
Universitas Pembangunan Nasional Veteran Jawa Timur
Computer Science & IT Economics, Econometrics & Finance Social Sciences Other

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LITERATUR REVIEW: HUBUNGAN KINERJA LINGKUNGAN DAN PROFITABILITAS TERHADAP PENGUNGKAPAN LINGKUNGAN PERUSAHAAN DI INDONESIA Dwita Diajeng Syawaliah
Prosiding Vol 8 No 1 (2026): SNISTEK
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/psnistek.v8i1.11718

Abstract

The growing concern over environmental issues has encouraged companies to enhance transparency through environmental disclosure practices. This study aims to examine empirical findings from previous research regarding the relationship between environmental performance and profitability on corporate environmental disclosure in Indonesia. The method used is a literature review by analyzing 15 relevant journal articles published within the last five years. The results indicate that environmental performance generally has a positive effect on environmental disclosure. Companies with superior environmental management tend to be more open in presenting environmental information as an effort to enhance legitimacy in the eyes of the public. Meanwhile, the influence of profitability on environmental disclosure shows varying results, some studies find a positive relationship, others a negative one, and some report no significant effect. This study is expected to contribute to expanding research in the field of environmental accounting and serve as a reference for future researchers to develop more comprehensive studies on the determinants of environmental disclosure in Indonesia. Keywords: Environmental Performance, Profitability, Environmental Disclosure
Analisis Strategi Manajemen Piutang dalam Mengurangi Potensi Risiko Piutang Tak Tertagih pada PT ABC Dwita Diajeng Syawaliah; Oryza Tannar
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.805

Abstract

Credit sales are a common strategy employed by companies to boost sales volume and expand market reach. However, this strategy also carries the risk of uncollectible receivables, which can negatively affect the company’s financial liquidity. This study aims to analyze the receivables management strategies implemented by PT ABC in mitigating the potential risk of uncollectible receivables. A qualitative descriptive approach was used, with data collected through observation, literature review, and direct interviews with relevant parties. The findings reveal that the company applies a series of strategies, including customer creditworthiness evaluation, the use of guarantees such as SKBDNs and checks, flexible installment payment options, and a phased collection procedure involving reminders, visits, and legal notices. These strategies have proven effective, as indicated by the declining trend in uncollectible receivables over the past three years, from 2022 to 2024. The study concludes that effective receivables management, supported by an integrated accounting system and consistent procedures, can minimize the risk of losses and maintain the company’s financial stability
Environmental Disclosure pada Perusahaan Consumer Non-Cyclicals: Pengaruh Kinerja Lingkungan dan Profitabilitas Dwita Diajeng Syawaliah; Dwi Suhartini
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.v4i1.550

Abstract

Environmental disclosure merupakan salah satu bentuk akuntabilitas perusahaan dalam mengomunikasikan informasi mengenai pengelolaan dan dampak lingkungan kepada para pemangku kepentingan. Penelitian ini bertujuan untuk menganalisis pengaruh kinerja lingkungan dan profitabilitas terhadap environmental disclosure pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan. Sampel penelitian ditentukan menggunakan teknik purposive sampling, sehingga diperoleh total 90 data observasi dari 30 perusahaan sektor consumer non-cyclicals. Analisis data dilakukan menggunakan regresi data panel menggunakan perangkat lunak EViews 12. Hasil penelitian ini menunjukkan bahwa kinerja lingkungan memiliki pengaruh secara negatif terhadap Environmental disclosure. Sedangkan profitabilitas memiliki pengaruh secara positif terhadap environmental disclosure. Temuan ini mengindikasikan bahwa perusahaan cenderung meningkatkan pengungkapan informasi lingkungan ketika menghadapi penurunan kinerja lingkungan dan memiliki kemampuan menghasilkan laba yang lebih tinggi. Penelitian ini memberikan implikasi praktis bahwa perusahaan perlu memperkuat pengelolaan lingkungan yang didukung oleh pengungkapan informasi yang transparan agar legitimasi perusahaan tetap terjaga serta kepercayaan para pemangku kepentingan terhadap komitmen keberlanjutan semakin meningkat.
Co-Authors Dwi Suhartini Oryza Tannar