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All Journal Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Jurnal Manajemen Perbankan Keuangan Nitro
Raissa Amanda Haryono
UNIVERSITAS KATOLIK PARAHYANGAN
Economics, Econometrics & Finance

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THE INFLUENCE OF NET INCOME AND TOTAL ASSETS ON ASSET GROWTH OF PT AGUNG PODOMORO LAND TBK. PERIOD 2018–2025 Angela Felicitas Dei; Raissa Amanda Haryono; Elizabeth Tiur Manurung
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 2 No. 1 (2026): Special Volume for International Collaboration ASEAN Countries
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v2i1.815

Abstract

Penelitian mini ini dilakukan dengan tujuan menganalisis dampak laba bersih dan total aset terhadap pertumbuhan aset PT Agung Podomoro Land Tbk. Penelitian ini menggunakan metode deskriptif kuantitatif melalui analisis regresi untuk menguji hubungan antara laba bersih dan total aset sebagai dua variabel independen, dan pertumbuhan aset sebagai variabel dependen. Data yang dianalisis mencakup periode 2017 (Q4) hingga 2025 (Q1 dan Q2). Hasil regresi menunjukkan hubungan negatif dan tidak signifikan, dengan koefisien sebesar 3,879 dan nilai 0,616 untuk Laba Bersih (variabel 1). Hal ini menunjukkan bahwa variabel 1 tidak berpengaruh terhadap pertumbuhan aset karena nilainya lebih besar dari 0,05. Sementara itu, Total Aset (variabel 2) menunjukkan hubungan positif dan signifikan, dengan koefisien sebesar -1,205 dan nilai 0,007. Artinya, variabel 2 dapat memberikan pengaruh positif terhadap pertumbuhan aset perusahaan.
Comparative Analysis of Disclosure of SDGs 4 and 5 in Sustainability Reports of Private Universities in Bandung Raissa Amanda Haryono; Sylvia Fettry Elvira Maratno
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i1.3511

Abstract

Higher education plays a crucial role in driving global sustainable development. This study aims to comparatively analyze the disclosure of SDG 4 (Quality Education) and SDG 5 (Gender Equality) in the 2024 Sustainability Reports of three leading private universities in Bandung City, namely UNPAR, BINUS, and Telkom University. Using a descriptive quantitative method with a comparative analysis approach, data collection was conducted through content analysis and keyword searching based on the Times Higher Education (THE) Impact Rankings 2025 methodology. Disclosure was measured through two dimensions, quantity (H1) with a binary scale and quality (H2) using a score of 0-3. The results showed that both hypotheses were rejected. The quantity index of SDG 5 reached 100% in the three private universities, while SDG 4 was only 66.67% due to the absence of reporting of teaching qualification indicators for graduates and first-generation students. In terms of quality, SDG 5 had an average index of 60% dominated by exact numerical data, while SDG 4 only had 44.44%. Based on Legitimacy Theory and Stakeholder Theory, this inequality occurs because private university management assumes that educational quality is automatically validated through formal accreditation, while maximizing SDG 5 reporting serves as a strategic instrument to secure the legitimacy of a safe and inclusive campus environment. Overall, the reporting of the three private universities still reflects a pattern of retroactive accountability without measurable forward-looking targets.
Co-Authors Angela Felicitas Dei Elizabeth Tiur Manurung Sylvia Fettry Elvira Maratno