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All Journal Jurnal GeoEkonomi
Makherta Sutadji, Ika
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH MOTIVASI BELAJAR, KECERDASAN EMOSIONAL, DAN PEMBELAJARAN ONLINE TERHADAP PEMAHAMAN AKUNTANSI PADA MAHASISWA AKUNTANSI Romadhoni, Olbaroh Nikida; Saraswati, Wiwik; Makherta Sutadji, Ika; Anam, Hairul
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.460

Abstract

This research aims to determine the influence of learning motivation, emotional intelligence, and online learning on accounting understanding. Data was collected from this research by distributing questionnaires to respondents which were filled out online. The population used in this research was 66 students who were considered to adequately represent the population studied which was processed using SPSS. The analysis technique used is the multiple linear analysis method. The results of this research show that learning motivation has been proven to have a significantly positive effect on the level of understanding of accounting in accounting students, while emotional intelligence has no effect on understanding of accounting and online learning has no effect on understanding of accounting.
ANALISIS KOMPARATIF LAPORAN KEBERLANJUTAN PERUSAHAAN PERTAMBANGAN PADA KATEGORI EKONOMI (SERI 200) SESUAI STANDAR GLOBAL REPORTING INITIATIVE Makherta Sutadji, Ika; Saraswati, Wiwik; Indriastuty, Nina
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.465

Abstract

This research aims to analyze and compare sustainability reports disclosed by mining companies listed  on the Indonesia Stock Exchange in the oil and gas production and refinery sub-sector. By using GRI  (Global Reporting Initiative) standard guidelines, This research uses the economic category (series  200) as a specific topic focus. The type of research is descriptive-qualitative, with content analysis  techniques and comparative methods. The research results show that from the specific topics raised by  six companies based on the subsector, six companies were listed. There are 2 companies that, upon  accessing the company website, do not report sustainability reports, namely PT. Sugih Energy Tbk SUGI and PT. Super Energy Tbk-SURE. Sustainability Reports were prepared by 4 companies referring  to POJK Standards, namely PT. Astrindo Nusantara Infrastruktur Tbk-BIPI, PT. Energi Mega Persada  Tbk-ENRG, PT. Medco Energi Internasional Tbk-MEDC, and PT. Mitra Investindo Tbk-MITI.  And PT refers to the GRI Standards. Energi Mega Persada Tbk-ENRG and PT. Mitra Investindo Tbk MITI and PT. Medco Energi Internasional Tbk-MEDC. Level of disclosure of specific topics at PT.  Mitra Investindo Tbk-MITI by 29% and PT. Energi Mega Persada Tbk-ENRG by 50% and PT. Medco Energi Internasional Tbk-MEDC by 57%. This indicates that there are still many companies that do  not refer to the GRI Standards because of their voluntary nature in making sustainability reports. Not  all disclosures based on the GRI Standards have been disclosed, so the percentage results are still not  high enough. Based on the results of this research, it is hoped that companies can make better and more  complete sustainability reports that refer to the GRI Standards in the coming year
Pengaruh Current Ratio, Debt To Equity Ratio, Debt To Asset Ratio, Dan Working Capital Turnover Terhadap Return On Asset Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2021-2023 Rizal, Muhammad; Anam, Hairul; Makherta Sutadji, Ika
Jurnal GeoEkonomi Vol. 16 No. 2 (2025)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v16i2.641

Abstract

This research aims to examine the influence of Current Ratio, Debt to Equity Ratio, Debt to Asset Ratio, and Working Capital Turnover on Return on Assets. The data used in this research are the annual financial reports of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) for the 2021-2023 period. The type of research used is quantitative research. The sampling technique used a purposive sampling method which produced 197 company samples with a total population data obtained of 251 from 3 periods. The data analysis method used is descriptive statistical analysis and multiple linear regression analysis. The test equipment used is the classical assumption test, coefficient of determination test and t test. The results of this research state that the Current Ratio has an effect on Return On Assets. Meanwhile, Debt to Equity Ratio, Debt to Asset Ratio, and Working Capital Turnover have no effect on Return On Assets.
Co-Authors Hairul Anam Indriastuty, Nina MUHAMMAD RIZAL Romadhoni, Olbaroh Nikida Wiwik Saraswati, Wiwik