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Journal : Jurnal Kewirausahaan dan Manajemen Bisnis CUAN

Pengaruh Kinerja Lingkungan, Biaya Lingkungan, dan Pengungkapan Lingkungan Terhadap profitabilitas Pada Perusahaan Manufaktur (Sektor Industri Barang Konsumsi Sub Sektor Farmasi) yang Terdaftar di Bursa Efek Indonesia Patricia Lue, Maria; Mitan, Wilhelmina; De Romario, Fransiscus
Jurnal CUAN Universitas Nusa Nipa Maumere Vol 3 No 3 (2025): Jurnal Kewirausahaan dan Manajemen Bisnis CUAN
Publisher : Program Studi Kewirausahaan Universitas Nusa Nipa Indonesia

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Abstract

This study aimend to examine the influence of environmental, environmental costs, and enviromental disclosure on profitability in pharmaceutical sub-sector manufacturing companies listed on the indonesia Stock Exchange (IDX). This research employed a quantitative method with purposive sampling techniques. The study used a sample of 11 companies that met the predetermined criteria. The source of data used in this research was secondary data obtained from documents accessed through the official website of the indonesia Stock Exchange (IDX) at www.idx.co.id. The analytical method applied was multiple linear regression analysis. The results indicated that environmental performance (X1) had a negative and significant relationship between PROPER and ROA, environmental costs (X2) had a negative and significant relationship with ROA, and environmental disclosure (X3) had a negative but insignificant relationship with ROA
PENGUKURAN KINERJA FINANSIAL DAN NON FINANSIAL KOPERASI KSP KOPDIT TUKE JUNG Yosef Alfian, Apriliano; Mitan, Wilhelmina; De Romario, Fransiscus
Jurnal CUAN Universitas Nusa Nipa Maumere Vol 3 No 3 (2025): Jurnal Kewirausahaan dan Manajemen Bisnis CUAN
Publisher : Program Studi Kewirausahaan Universitas Nusa Nipa Indonesia

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Abstract

This research aimed to evaluate the financial performance using the PEARLS method (Protection, Effective Financial Structure, Asset Quality, Rates of Return and Cost, Liqudity, and Signs of Growth) and the non-financial performance using the Customer Statisfaction Index (CSI) of Tuke Jung Credit Union for the period 2020-2024. The research employed a quantitative descriptive method, utilising variables analysed, including the financial performance of the credit cooperative based on the PEARLS method, utilising 13 ratios as outlined by the Associstion of Asian Confederation of Credit Unions (ACCU). The findings indicated that the financial performance of Tuke Jung Credit Union was suboptimal, as many of the 13 ratios fell into the non-ideal category. Conversely, the CSI calculation revealed a member statisfaction level of 76,19%, indicating that the cooperative’s members were satisfied. This suggests that members are content with the services provided, reflecting a positive indicator of the credit union’s non-financial performance in meeting members’ expectations and needs.
KONTROL DIRI, RELIGIUSITAS, LITERASI KEUANGAN, INKLUSI KEUANGAN DAN PENGARUHNYA TERHADAP PERILAKU MENABUNG ANGGOTA KOPERASI KOPDIT SUBE HUTER Loar, Theresia Maria Dua; Mitan, Wilhelmina; Rangga, Yoseph Darius Purnama
Jurnal CUAN Universitas Nusa Nipa Maumere Vol 3 No 3 (2025): Jurnal Kewirausahaan dan Manajemen Bisnis CUAN
Publisher : Program Studi Kewirausahaan Universitas Nusa Nipa Indonesia

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Abstract

This research aimed to determine whether self-control, religiosity, financial literacy, and financial inclusion influence the savings behaviour of Sube Huter Credit Union members. The data collection techniques used in this research were observation, questionnaires, interviews, and documentation. This research used quantitative data with a causal approach. The results of the research showed that (1) self-control did not affect the saving behaviour of Sube Huter Credit Union members, (2) religiosity did not affect the saving behaviour of Sube Huter Credit Union members, (3) financial literacy had a positive and significant effect on the saving behaviour of Sube Huter Credit Union members, and (4) financial inclusion had a positive and significant effect on the saving behaviour of members of the Sube Huter Credit Union. The influence of self-control, religiosity, financial literacy, and financial inclusion on the saving behaviour of members of the Sube Huter Credit Union was 58%, while 41,6% was influenced by other factors outside the research variables.