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Usemahu, Rasni Hanipa
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Journal : Journal of Applied Accounting

 1 
ANALISIS PENGARUH KINERJA LINGKUNGAN DAN BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI Usemahu, Rasni Hanipa
Journal of Applied Accounting Vol 2 No 2 (2023): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v2i2.724

Abstract

The aim of this research is to examine the influence of environmental performance and environmental costs on the financial performance of state-owned companies listed on the Indonesia Stock ExchangeThe type of data used is index data in annual reports obtained from company annual reports in the form of. Market data in the form of stock prices, company returns and market returns were obtained from the Indonesia Stock Exchange website (www,jdx.co.id) and the OK Stock website (www,sahamok.com/emiten). The population in this research are publicly traded state-owned companies listed on the Indonesian Stock Exchange (BEI) in 2017-2021. The analytical method used is hypothesis testingBased on the results of the research conducted, it can be concluded that environmental performance in state-owned companies is still not implemented well, as evidenced by the sample selection process in this research which shows the lack of companies, both state-owned and private, that report their environmental performance reports regularly. Apart from that, environmental performance influences financial performance. This proves that environmental performance is able to influence the financial performance of a company and environmental costs have a positive and significant effect on financial performance. This proves that the more environmental costs incurred, the more a company's financial performance will increase.Keywords: environmental performance, environmental costs, financial performance.
Pengaruh Faktor-Faktor Fundamental Terhadap Nilai Perusahaan Usemahu, Rasni Hanipa
Journal of Applied Accounting Vol 3 No 1 (2024): JUNI
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v3i1.863

Abstract

The purpose of this research to determine the influence of investment decisions, funding decisions and profitability on company value. Case studies of real estate and property companies listed on the IDX in 2019-2022"The type of data used is secondary data Financial reports of Real Estate and Property companies that go public on the Indonesia Stock Exchange (BEI) for the period 2019 to 2022. Data obtained from IDX website: www.idx.co.id, the sample was determined using a purposive sampling method, there were approximately 45 Real Estate and Property companies. In the existing population, the sample that meets the specified criteria is 23 companiesthe results of data analysis regarding the influence of investment decisions, funding decisions and profitability on company value in real estate and property companies listed on the Indonesia Stock Exchange (BEI) for the period 2019 – 2022. The conclusion is that investment decisions, funding decisions and profitability simultaneously influence company value in real estate and property. The F value = 7.206 with a significance of 0.000 is smaller than the expected significance level of 0.05 so that Ha is accepted and Ho is rejected. Keywords: Investment decisions, financing decisions and profitability
Analisis Rasio Keuangan Daerah Untuk Menilai Kinerja Keuangan Daerah Pada Pemerintah Kota Ambon Usemahu, Rasni Hanipa; Latuamury, Sherlie Evabioni
Journal of Applied Accounting Vol 3 No 2 (2024): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v3i2.1040

Abstract

Effective and transparent regional financial management reflects the financial performance of the Ambon City Government in supporting the achievement of community welfare levels. The government's financial measurement is carried out through financial ratio analysis based on regional financial statements. This study aims to analyze the regional finances of Ambon City based on the Local Government Financial Statements managed by the BPKAD of Ambon City. The analysis is conducted using the ratios of fiscal independence, budget effectiveness, budget efficiency, and fiscal decentralization degree.This research adopts a descriptive quantitative method. The data sources used include primary data obtained from the Financial and Asset Management Agency (BPKAD) of Ambon City, such as the Realization Report on Regional Budget and Expenditures for the 2019-2023 period. The indicators used in this study include the following ratios: Fiscal Dependency Ratio, Budget Effectiveness Ratio, Efficient Budget Usage Ratio, and Fiscal Authority Distribution Ratio.The research findings indicate that the financial performance of the BPKAD of Ambon City, based on (1) Fiscal Independence Ratio, with an average ratio of 18.95% during the 2019-2023 period, is still considered low. Therefore, it is important for the Ambon City Government to continuously explore PAD (Local Revenue) potential so that dependence on transfer funds can decrease, improving the region's fiscal independence. (2) The Effectiveness Ratio indicates that Ambon City is ineffective, with a ratio value of 74.19%, below 100%. (3) The Efficiency Ratio of Ambon City is considered inefficient, with an average ratio ranging from 90% to 100%, specifically 95.43%. (4) The Fiscal Decentralization Degree Ratio of Ambon City is still considered insufficient, with a ratio value of 15.49%. Keywords Keywords: Financial Performance of the Region, PAD, Fiscal Independence Ratio of the Region Ratio of Budget Efficiency
Co-Authors Andriany, Dynne Aponno, Chrestiana Latuamury, Sherlie Evabioni Patty, Meidylissa Sandanafu, Sally Situmeang, Mis Fertyno Tangke, Diar Muzna Tatelepta, Johanis M Thariq, Ahmad