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All Journal Jurnal Ekonomika Manajemen Dan Bisnis JAKBS
Nur Fitriana
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Riau
Economics, Econometrics & Finance Education

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Pengaruh Green Accounting, Kinerja Lingkungan, Pertumbuhan Laba dan Corporate Social Responsibility terhadap Nilai Perusahaan Nur Fitriana; Chandwiman Anugerah Harefa; Sangra Puttidia Daulay; Fajar .; Eldo Maha Putra
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v2i4.2305

Abstract

This study aims to examine the influence of Green Accounting, Environmental Performance, Profit Growth, and Corporate Social Responsibility (CSR) on firm value. With increasing global competition, companies face challenges to enhance their value by considering environmental sustainability and social responsibility. Green Accounting functions as a tool to manage environmental costs, while environmental performance is measured through corporate compliance with regulations such as PROPER. Profit growth reflects the financial performance of a company, whereas CSR represents the company’s commitment to the environment and society. This study employs a descriptive qualitative method with literature analysis, incorporating secondary data from various previous studies. The results indicate that these factors have varying effects on firm value, with some studies showing positive, negative, or insignificant influences. Therefore, further research is needed to clarify the relationship between these factors and firm value
Determinan Minat Mahasiswa Akuntansi menjadi Akuntan Publik Amelia Sekar Ayu Pramesti; Nur Fitriana; Dian Puji Puspita Sari
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.3397

Abstract

The interest of accounting students in Indonesia to pursue a career as public accountants remains low, even though the demand for public accountants continues to increase. According to the Center for the Development of Public Accountants and Appraisers (PPAJP), the growth rate of public accountants in Indonesia is still low, at only 4% per year. The Ministry of Finance's Center for Accounting and Appraisal Services (PPAJP) also released data showing that Indonesia still lacks sufficient public accountants. This is due to the low interest of accounting students in becoming public accountants. This study aims to analyze the influence of self-motivation, intellectual intelligence, financial rewards, and labor market considerations on the interest of accounting students at Muhammadiyah University of Riau in choosing a career as public accountants. The method used is quantitative, collecting primary data through Likert-scale questionnaires. A sample of 247 students was selected using simple random sampling based on the Slovin formula. The data were analyzed using multiple linear regression with SPSS version 25 to test the effect of independent variables on student interest. The results show that self-motivation, intellectual intelligence, financial rewards, and labor market considerations simultaneously and partially have a significant influence on students' interest in becoming public accountants. These variables explain 46.3% of the variation in student interest, while the remaining variation is influenced by other factors beyond this study. The findings provide important contributions to developing strategies to increase public accountant career interest among students.  
Analisis Implementasi Kebijakan Just In Time Purchasing Pada Pengelolaan Bahan Baku Di CV. Inti Rotindo Group Pekanbaru Andi Swerman Laia; Nur Fitriana; Rudi Syaf Putra
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.3457

Abstract

This study aims to analyze the implementation of JIT purchasing policies in raw material management at CV. Inti Rotindo. This study uses a qualitative method with data collection techniques through interviews, observation, and documentation. The results of this study indicate that the implementation of JIT purchasing has not been fully implemented in accordance with the JIT purchasing concept. The company still purchases and stores raw materials in large quantities, resulting in storage costs that do not add value to the company. This is inconsistent with the JIT purchasing concept. Additionally, CV. Inti Rotindo has not yet established formal cooperation contracts with suppliers. As a result, suppliers do not deliver orders in small quantities.
Co-Authors Amelia Sekar Ayu Pramesti Andi Swerman Laia Chandwiman Anugerah Harefa Dian Puji Puspita Sari Eldo Maha Putra Fajar . Rudi Syaf Putra Sangra Puttidia Daulay