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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Economic Education and Entrepreneurship Studies AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Aktiva: Jurnal Manajemen dan Bisnis
Maithy, Sifera Patricia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Corporate Social Responsibility Terhadap Return On Equity Pada Sektor Pertambangan Maithy, Sifera Patricia; Yanida, Maria
Aktiva : Jurnal Manajemen dan Bisnis Vol. 4 No. 2 (2024): Juli
Publisher : Actual Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56393/aktiva.v4i2.2361

Abstract

Perkembangan bisnis yang semakin modern menuntut perusahaan mulai berkompetisi dalam mempertahankan usahanya. Hal ini dimaksudkan bahwa perusahaan bukan hanya dituntut untuk fokus pada perbaikan dan peningkatan kondisi internal perusahaan atau dalam artian mencari profit saja namun juga perusahaan dituntut untuk fokus dalam mengembangkan hubungan sosial pada kondisi eksternal perusahaan yang merupakan tanggung jawab sosial perusahaan kepada stakeholders. Penelitian ini melihat bagaimana pengaruh CSR terhadap return on equity sebagai proksi dari kinerja keuangan perusahaan dalam sektor pertambangan. Variabel independen penelitian ini adalah corporate social responsibility dan return on equity (ROE) sebagai proksi dari kinerja keuangan yang merupakan variabel dependen. Ada 3 analisis yang digunakan dalam analisis ini yaitu uji statistik deskriptif, uji asumsi klasik, dan uji hipotesis menggunakan bantuan program SPSS. Hasil hipotesis membuktikan bahwa CSR memiliki pengaruh signifikan terhadap ROE. Semakin tinggi return yang diperoleh maka semakin baik kedudukan pemilik perusahaan. Salah satu saran yang dapat diberikan penulis adalah perusahaan diharapkan dapat lebih luas lagi dalam melakukan kegiatan CSR seperti tanggung jawab terhadap lingkungan hidup dan tanggung jawab terhadap hak-hak karyawan.
THE IMPACT OF GREEN ACCOUNTING IMPLEMENTATION AND PROFITABILITY ON FIRM VALUE IN ENERGY SECTOR COMPANIES Hutagaol, Rafael; Pratama, Mar'elfan Hadi; Ether, Christian; Maithy, Sifera Patricia
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v6i1.915

Abstract

This study aims to test and analyze the effect of Green Accounting implementation and Profitability on Firm Value. This study uses secondary data, namely, financial reports and annual reports of companies. This study surveyed 16 Energy Sector Companies listed on the IDX between 2021 and 2023. The sampling technique used was purposive sampling. The research data were analyzed using multiple linear regression analysis using a statistical application, IBM SPSS 25. The study results show that Green Accounting has a significant effect on Firm Value and Profitability and also has a significant effect on Firm Value. Both variables simultaneously have a significant effect on Firm Value.
The Role of Financial Technology in Transforming Business Models in the Banking Sector Maithy, Sifera Patricia; Yeba, Evinalia; Hamzah, Pratiwi; Widyaningsih, Dhina Sri
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 1 (2024): VOL. 6, NO. 1 (2025): JE3S, MARCH 2025
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v6i1.7434

Abstract

This research aims to explore the role of Financial Technology (FinTech) in changing business models in the banking sector, particularly at Bank Kalimantan Tengah. FinTech, as part of the digital financial industry revolution, offers a range of innovative services capable of improving operational efficiency and financial inclusion. This research uses a qualitative approach with a case study method that includes in-depth interviews, field observations, and analysis of related documents. The results show that the implementation of FinTech has successfully reduced operational costs by up to 15%, accelerated transaction processes, and provided more practical services for customers. However, significant challenges have also emerged, mainly related to uneven digital infrastructure, low digital literacy, and customer data security that still needs to be improved. The research also found that great opportunities exist through the application of FinTech, such as expanding market share, increasing financial inclusion in remote areas, and developing innovative financial service products. Future FinTech development strategies include improving digital infrastructure, strengthening information security systems, and intensive training for human resources. Strategic collaboration with non-bank FinTech companies is recommended to accelerate technological innovation and digital banking services. Thus, Central Kalimantan Bank is expected to be able to face the challenges of competition in the digital era while contributing to local and national economic growth.
Pengaruh Current Ratio (CR), Return on Asset (ROA), Return on Equity (ROE) Terhadap Harga Saham pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024 Wildan, Alfan Hoirul; Maithy, Sifera Patricia
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 7 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i7.1525

Abstract

Manufacturing companies in the food and beverage sub-sector must improve their performance in managing capital invested by shareholders to ensure that all assets are utilized optimally to generate maximum profits. Investors generally assume that a higher stock price reflects a greater ability of the company to generate earnings, which in turn increases the attractiveness of its shares. This study aims to examine the effect of Current Ratio (CR), Return on Assets (ROA), and Return on Equity (ROE) on stock prices. The research focuses on 26 food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The analytical method used is multiple linear regression, supported by the t-test for partial regression coefficients at a 5% significance level, along with classical assumption tests, including normality, multicollinearity, and autocorrelation tests. The results show that only ROE has a significant influence on stock prices, while CR and ROA have no significant effect.
Co-Authors Ether, Christian Hamzah, Pratiwi Hutagaol, Rafael Maria Yanida Pratama, Mar'elfan Hadi Widyaningsih, Dhina Sri Wildan, Alfan Hoirul Yeba, Evinalia