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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.
Pengaruh Pertumbuhan Perusahaan, Kebijakan Dividen dan Struktur Modal terhadap Profitabilitas pada Perusahaan Perbankan yang Terdaftar di BEI (Periode 2021-2023) Purba, Christyne Lourenza; Maithy, Sifera Patricia
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 4 (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.v2i4.1150

Abstract

This study was conducted to determine the extent to which company growth, dividend policy, and capital structure influence profitability in the banking sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The independent variables in this study include Company Growth (Company Growth), Dividend Policy (Dividend Payout Ratio), and Capital Structure (Debt to Equity Ratio). Meanwhile, profitability as the dependent variable is measured using Return on Assets (ROA). This research uses a quantitative approach with multiple linear regression analysis. A total of 39 observations were collected from 13 banks selected as the research sample. To ensure the accuracy of the model used, classical assumption tests such as normality, heteroscedasticity, and multicollinearity tests were conducted. The analysis results indicate that capital structure has a negative and significant effect on profitability, while company growth has a positive and significant effect. On the other hand, dividend policy does not have a significant impact on profitability. Overall, these three independent variables simultaneously influence the profitability of the companies.
Pengaruh Environmental, Social, and Governance (ESG) Disclosure terhadap Kinerja Keuangan Perusahaan Sektor Energi yang Terdaftar di BEI Tahun 2021-2023 Noor, Durratul Farrah; Maithy, Sifera Patricia
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 5 (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.v2i5.1202

Abstract

This study examines the impact of Environmental, Social, and Governance (ESG) disclosure on the financial performance of energy sector companies listed on the Indonesia Stock Exchange. Using a quantitative approach, secondary data from annual and sustainability reports from 2021 to 2023 were analyzed using SPSS. The results indicate that, when considered simultaneously, ESG disclosure significantly influences financial performance, with a significance level of 0.035. However, in the partial analysis, each ESG component showed no significant effect on Return on Assets (ROA). These findings suggest that while ESG disclosure is essential for building investor trust, its direct impact on financial performance is not evident at an individual level. Therefore, it is recommended that companies more effectively integrate sustainability strategies into their operational frameworks to enhance long-term financial performance.
Analisis Pengungkapan Akuntansi Lingkungan dan Kinerja Lingkungan terhadap Nilai Perusahaan pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023 Saputra, Achmad Andika; Maithy, Sifera Patricia
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 5 (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.v2i5.1203

Abstract

This study aims to analyze the effect of environmental accounting disclosure and environmental performance on firm value in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The research method used is quantitative with a multiple linear regression approach. The data used are secondary data obtained from the annual reports and sustainability reports of the companies sampled in this study, selected using purposive sampling techniques. Environmental accounting disclosure is measured using the environmental cost formula, while environmental performance is measured using the PROPER ratings issued by the Ministry of Environment and Forestry (MoEF). The results of the study show that environmental accounting disclosure and environmental performance have varying effects on firm value, which can be positive, negative, or insignificant. These findings indicate that environmental reporting and management activities do not necessarily add value in the eyes of investors. In certain conditions, these activities may even trigger concerns about additional costs borne by the company, thereby reducing the firm’s value.
Pengaruh ROA Dan ROE terhadap Harga Saham pada Perusahaan Sektor Perbankan yang Terdaftar di BEI Tahun 2022-2024 Aprianto, Aprianto; Maithy, Sifera Patricia
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 6 (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.v2i6.1322

Abstract

This study analyzes the effect of Return on Assets (ROA) and Return on Equity (ROE) on the stock prices of banking sector companies listed on the Indonesia Stock Exchange during 2022 to 2024. Using a quantitative approach with multiple linear regression analysis on secondary data from annual financial statements, the results show that ROA has a positive and significant effect on stock prices, while ROE does not show a significant impact. These findings provide insights for investors and company management in making investment decisions amid economic uncertainty.
Penerapan Akuntansi Lingkungan terhadap Kondisi Lingkungan pada Perusahaan Tambang Batu Bara Seprenti, Dwika; Maithy, Sifera Patricia
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 6 (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.v2i6.1353

Abstract

The increase in coal mining activities in Indonesia has a significant impact on the environment. Environmental accounting is an important instrument in measuring and reporting the environmental impact of mining company activities. This article aims to analyze the application of environmental accounting in coal mining companies and its impact on environmental conditions. Using qualitative research methods based on literature studies and secondary data analysis, this study found that the application of environmental accounting is still not optimal in many mining companies. Good environmental accounting can improve transparency, accountability, and environmental sustainability.
Pengaruh Likuiditas dan Solvabilitas terhadap Profitabilitas (Studi pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia Anugrahni, Dwi Lira; Maithy, Sifera Patricia
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 6 (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.v2i6.1356

Abstract

The automotive industry in Indonesia has shown rapid development in recent years, driven by increasing public interest in motorized vehicles, stable economic growth and infrastructure progress. Automotive companies are required to innovate and increase competitiveness in an increasingly competitive market. A company's financial performance, especially profitability, is an important indicator in assessing effectiveness and efficiency in generating profits. A high profitability ratio reflects the company's ability to utilize resources optimally. Apart from that, liquidity and solvency ratios also affect company profitability. This research aims to analyze the influence of the Liquidity Ratio (Current Ratio) and Solvency Ratio (Debt to Equity Ratio) on the Profitability Ratio (Return of Assets) in six automotive subsector companies listed on the Indonesian Stock Exchange, namely Astra International Tbk, Astra Otoparts Tbk, Gajah Tunggal Tbk, Indomobil Sukses Internasional Tbk, Indospring Tbk, and Multi Prima Sejahtera Tbk, during the period 2020–2024. The research method used is quantitative, where research data is in the form of numbers and analysis uses statistics (Sugiyono, 2022). The data used is secondary data obtained from the company's annual financial reports. It is hoped that the research results can contribute to understanding the extent to which liquidity ratios and solvency ratios influence the profitability of automotive companies in Indonesia during the 2020–2024 period. It is hoped that these findings can be used as consideration for company management in making strategic decisions to improve the company's financial performance and competitiveness in the market.
Co-Authors Anjelita, Aprilia Anugrahni, Dwi Lira Aprianto . Ether, Christian Hamzah, Pratiwi Hutagaol, Rafael Maria Yanida Noor, Durratul Farrah Pratama, Mar'elfan Hadi Purba, Christyne Lourenza Saputra, Achmad Andika Seprenti, Dwika Widyaningsih, Dhina Sri Wildan, Alfan Hoirul Yeba, Evinalia