Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Optimal: Jurnal Ekonomi dan Manajemen
Diva Damai Maharani
Universitas 17 Agustus 1945 Surabaya

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analisis Struktur Kepemilikan, Growth Opportunity Terhadap Nilai Perusahaan Dengan Struktur Modal, Margin Laba Dan Kinerja Keuangan Sebagai Variabel Intervening Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Diva Damai Maharani; Hwihanus Hwihanus
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 4 No. 3 (2024): September: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v4i3.3652

Abstract

This research aims to analyze how ownership structure and growth opportunities influence the value of banking companies listed on the Indonesia Stock Exchange by considering capital structure, profit margins and financial performance as intervening variables. This research method uses purposive sampling with a sample size of 5 companies in 2016-2023. This research is expected to provide theoretical contributions in the field of financial management and corporate governance as well as provide practical guidance for banking company management in making strategic decisions to increase company value. The model used in this research was processed using the smart-PLS application. The research results explain that ownership structure has a significant effect on capital structure, while growth opportunity does not have a significant effect on capital structure. Capital structure has a significant effect on profit margins, while financial performance does not have a significant effect on company value. An increase in the number of assets as an illustration of company size and banking companies can consider capital structure management and growth opportunities to improve the quality of financial performance in the future. Apart from that, it provides advice for investors in making the right decisions
Peran Akuntansi Keberlanjutan dalam Mewujudkan Bisnis Berkelanjutan di Era ESG (Environmental, Social, and Governance) Diva Damai Maharani; Ketut Bayangkara
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 1 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i1.5753

Abstract

The ESG (Environmental, Social, and Governance) era has driven a paradigm shift in the business world, where sustainability is a major factor in corporate strategy. This research aims to examine the role of sustainability accounting in realizing sustainable business amidst the increasing ESG demands. Sustainability accounting functions not only as a reporting tool, but also as a decision-making instrument that takes into account environmental, social, and corporate governance impacts. Through a qualitative approach with literature study and case analysis, this research shows that the integration of sustainability accounting principles into a company's financial system can improve transparency, accountability, and long-term value. In addition, sustainability accounting helps companies identify ESG-related risks and opportunities, thereby increasing competitiveness in the global market. The implementation of sustainability accounting also strengthens relationships with stakeholders through more comprehensive and reliable reporting. The results of this study confirm that sustainability accounting is an important foundation in building resilient, innovative and responsible businesses in the ESG era. Going forward, the role of sustainability accounting will be increasingly strategic in driving business transformation towards a greener and more inclusive economy.
Co-Authors - Hwihanus Ketut Bayangkara