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All Journal Jurnal Riset Akuntansi dan Keuangan Media Mahardhika Jurnal Simki Economic Jurnal Energi Baru dan Terbarukan Jurnal Akuntansi, Keuangan dan Perpajakan
Ningsih, Meidiana Mulya
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Social Sciences

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Pengaruh Suku Bunga, Struktur Modal, dan Ukuran Perusahaan Terhadap Nilai Perusahaan: Studi Empiris Pada Perusahaan Di Indonesia Ningsih, Meidiana Mulya; Waspada, Ikaputera
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 1 (2019): Jurnal Riset Akuntansi dan Keuangan. April 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i1.16343

Abstract

Abstract. The purpose of this study is to determine the effect of SBI interest rate, capital structure and firm size on firm value in property and real estate companies. The research method used is a quantitative approach with a type of causal associative research. Time Horizon used in this study is time series with the period 2015 - 2017. The population of this study are property and real estate companies listed on the IDX and sampling techniques using non-probability sampling techniques with 38 companies as a total sample. Data analysis techniques use multiple regression accompanied by a series of tests. The results showed that Bank Indonesia interest rates (BI Rate) and company size have a significant and positive effect on firm value while the capital structure does not have a significant and negative effect on firm value.Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh dari suku bunga SBI, struktur modal dan ukuran perusahaan terhadap nilai perusahaan pada perusahaan properti dan real estate. Metode penelitian yang dipergunakanadalah pendekatan kuantitatif dengan jenis penelitian asosiatif kausal. Time Horizon yang digunakan dalam penelitian ini adalah time series yaitu periode tahun 2015 – 2017.Populasi penelitian ini adalah perusahaan properti dan real estate yang terdaftar di BEI dan teknik sampling menggunakan teknik non probability sampling dan diperoleh jumlah sampel penelitian sebanyak 38 perusahaan. Teknik analisa data menggunakan regresi berganda yang disertai serangkaian uji. Hasil penelitian menunjukkan bahwa suku bunga Bank Indonesia (BI Rate) dan ukuran perusahaan berpengaruh signifikan dan positif terhadap nilai perusahaan sedangkan struktur modal tidak berpengaruh signifikan dan negatif terhadap nilai perusahaan.Kata kunci: nilai perusahaan, suku bunga, struktur modal, ukuran perusahaan.
Pembiayaan Ramah Lingkungan Terhadap Sub Sektor Energi Baru Dan Terbarukan Di Indonesia Ningsih, Meidiana Mulya
Jurnal Energi Baru dan Terbarukan Vol 5, No 2 (2024): Juli 2024
Publisher : Program Studi Magister Energi, Sekolah Pascasarjana, Universitas Diponegoro, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jebt.2024.22805

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui kebijakan dan implementasi green economy di Indonesia serta implementasi dan prospek pembiayaan ramah lingkungan (green financing) di Indonesia. Metode penelitian yang diterapkan dalam penelitian ini adalah menggunakan pendekatan qualitative content analysis dengan data yang bersumber dari data primer melalui kajian pustaka. Hasil penelitian menunjukkan bahwa kebijakan dan implementasi green economy di Indonesia tertuang didalam Rencana Pembangunan Jangka Menengah Nasional (RPJMN) 2025-2029 dan Rencana Pembangunan Jangka Panjang Nasional (RPJPN) 2025-2045 dengan Green Economy Index (GEI) sebagai indikator perkembangan green economy di Indonesia. Pembiayaan ramah lingkungan terhadap sumber energi baru dan terbarukan (EBT) masih mengalami beberapa kendala seperti return investasi yang tidak menguntungkan, tingginya suku bunga pinjaman dan tidak adanya pendanaan proyek. Pemerintah Indonesia sudah mengatasinya dengan melakukan insentif pajak bagi perusahaan yang berinvestasi pada proyek energi baru dan terbarukan. Prospek pembiayaan ramah lingkungan terhadap EBT sangat positif yang ditandai dengan tingginya minat investor terhadap emiten yang bergerak di bisnis EBT.
PENERAPAN BIAYA LINGKUNGAN PADA TAMBANG AIR LAYA PT BUKIT ASAM, TBK Ningsih, Meidiana Mulya; Rianti, Lina; Matofani, Maya; Pratama, Iranda Septa
Media Mahardhika Vol. 23 No. 2 (2025): January 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i2.1237

Abstract

The purpose of this study to analyze the implementation of environmental costs at PT Bukit Asam, Tbk and specifically, its practice at the Cik Ayib mud settling pond mine, Sumatera Selatan. The research method uses a qualitative approach based on secondary data. The study show that environmental costs as the total cost of all estimates required to restore the environment to its original condition is one of the environmental performance indicators related to the general aspects of the GRI standards. The implementation of environmental costs at the mine level is focused on acid mine water management as waste from mining operations. The implementation of environmental costs for the entire mining operations of PTBA is intended for various activities such as reclamation and post-mining activities and PTBA management acknowledges the existence of environmental obligations for reclamation and post-mining as provisions so that it is in accordance with PSAK 57.
Peranan Moderasi Corporate Governance atas Hubungan ESG dan Kinerja Perusahaan: Kajian terhadap Perusahaan Pertambangan dan Energi di Indonesia Ningsih, Meidiana Mulya; Yulianingrum, Dessy; Relyza, Razita Najih
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 8 No. 2 (2025): Edisi Agustus
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v8i2.2492

Abstract

This research aims to determine the moderating role of corporate governance mechanism on the effect of ESG and company performance. The study was conducted on mining and energy companies listed on the IDX for the period 2023 – 2024. The research population consists of all mining and energy companies listed on the IDX during the 2023-2024 period. Using a saturated sampling technique, 48 companies were selected that met the established criteria. This research uses a quantitative method with secondary data sourced from the company's financial history obtained thru the official IDX website and Katadata ESG Index. The independent variable of the study is ESG performance measured by the ESG index, the dependent variable is company performance measured by ROE, while the moderating variable is the corporate governance mechanism measured by institutional ownership. The multiple regression method using the SPSS statistical tool was employed as the analysis technique for the obtained data. Empirical evidence shows that ESG has a positive and significant impact on company performance, accompanied by the moderating role of institutional ownership to strengthen the influence of both variables.   Abstrak Penelitian ini bertujuan untuk mengetahui peranan moderasi dari mekanisme tata kelola perusahaan atas pengaruh dari ESG dan kinerja perusahaan. Studi dilakukan pada perusahaan pertambangan dan energi yang terdaftar di BEI periode 2023 – 2024. Populasi penelitian merupakan seluruh perusahaan pertambangan dan energi yang terdaftar di BEI periode 2023 – 2024. Dengan menggunakan teknik sampling berupa sampling jenuh, diperoleh 48 perusahaan yang memenuhi kriteria yang telah ditetapkan. Penelitian ini menggunakan metode kuantitatif dengan jenis data sekunder yang bersumber data histori keuangan perusahaan yang diperoleh melalui laman resmi IDX dan Katadata ESG Index. Variabel independen penelitian adalah kinerja ESG yang diukur dari indeks ESG, variabel dependen adalah kinerja perusahaan yang diukur dari ROE sedangkan variabel moderasi adalah mekanisme corporate governance yang diukur dari kepemilikan institusional. Metode regresi berganda dengan alat statistik SPSS dipergunakan sebagai teknik analisis atas data yang telah diperoleh. Bukti empiris menunjukkan ESG berpengaruh positif dan signifikan terhadap kinerja perusahaan, disertai dengan adanya peranan moderasi dari kepemilikan institusional untuk memperkuat pengaruh kedua variabel tersebut.
Economic Aspects Evaluation of Agroforestry Implementation in the Framework of Sustainable Development in Indonesia Ningsih, Meidiana Mulya; Matofani, Maya; Arianto, Irfianda Wahyu
Jurnal Simki Economic Vol 8 No 2 (2025): Volume 8 Nomor 2 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v8i2.1286

Abstract

The implementation of agroforestry involves the integration of annual staple crops with various types of woody plants (and others) that provide various benefits to their users. This study attempts to evaluate the economic aspects of the implementation of agroforestry within the framework of sustainable development in Indonesia, which includes funding sources and agroforestry financing schemes, as well as the economic and environmental impacts of its implementation. The results of the study indicate that the implementation of agroforestry requires a large initial investment of 5 to 15 million rupiah per hectare. However, operational costs tend to be lower compared to monoculture farming because it allows for more efficient and sustainable land use. The implementation of agroforestry provides long-term economic benefits through increased farmer income and diversification of income sources. The impact on the environment is an efficient use of energy, improving soil quality, reducing carbon emissions, increasing productivity and land market value. The actual income from agroforestry will be felt to be greater than the potential income from carbon trading.
Co-Authors Arianto, Irfianda Wahyu Ikaputera Waspada, Ikaputera Matofani, maya Pratama, Iranda Septa Relyza, Razita Najih Rianti, Lina Yulianingrum, Dessy