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PERAN GREEN ACCOUNTING, KINERJA LINGKUNGAN, CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN PERUSAHAAN INDEKS SRI KEHATI Diva Aulia Nurfitriani; Rudi Kurniawan; Herry Subagyo; Linda Ayu Oktoriza
MANAJEMEN Vol. 5 No. 1 (2025): MEI : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v5i1.917

Abstract

Companies committed to sustainability are expected to improve their financial performance. However, the impact of Green Accounting, Environmental Performance, and Corporate Social Responsibility (CSR) on financial performance remains unclear, especially for companies listed in the SRI Kehati Index, which emphasizes sustainability principles, integrity in corporate management, and environmental awareness. This study examines the relationship between these three factors and financial performance using a quantitative approach with secondary data from nine companies. The analysis was conducted using panel data regression in EVIEWS 12. The results indicate that Green Accounting and Environmental Performance have no impact on financial performance, while CSR has a significant negative effect on financial performance.
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, DAN TOTAL ASSET TURNOVER TERHADAP RETURN ON ASSET PADA PERUSAHAAN PERBANKAN DI BEI 219-2023 Fitriyana M. Rukin; Rudi Kurniawan; Dian Prawitasari; Ida Farida
MANAJEMEN Vol. 5 No. 1 (2025): MEI : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v5i1.1003

Abstract

This study investigates the effect of Current Ratio (CR), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO) on Return on Assets (ROA) in banking companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Using purposive sampling, 20 companies were selected over 5 years (100 observations). Multiple linear regression analysis shows that CR has a significant positive effect on ROA, DER has no significant effect, while TATO has a significant negative effect on ROA.
Upaya Peningkatan Produktivitas Dengan Menggunakan Model Pengukuran American Productivity Center (APC) Di PT. ABC Nur Hamidah; Iis Riyana; Rudi Kurniawan
Ekliptika : Jurnal Inovasi Teknologi Berkelanjutan Vol. 6 No. 1 (2025): Ekliptika : Jurnal Inovasi Teknologi Berkelanjutan (Juli)
Publisher : Universitas Nahdlatul Ulama Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55757/ekliptika.v6i1.571

Abstract

Selama ini perusahaan belum pernah melakukan pengukuran produktivitas sehingga jika output rendah maka perusahaan beranggapan tidak baik tanpa menganalisa penyebabnya secara spesisfik dan kurang memperhatikan efesiensi penggunaan sumber daya (input) yang dimiliki.Tujuan dari penelitian ini Untuk mengetahui pengukuran produktivitas dengan menggunakan metode American Productivity Center (APC) dan faktor penyebab turunnya produktivitas. Data yang diperlukan untuk analisis produktivitas ini diambil dari tahun 2022 sebagai periode dasar dan tahun 2023 sebagai periode pengukuran. Berdasarkan hasil perhitungan pengukuran produktivitas dengan model American Productivity Center (APC) didapat produktivitas total sebesar (271,9%) atau terjadi peningkatan sebesar 171,9%. sehingga diperoleh model American Productivity Center (APC) yang tepat bagi perusahaan dengan menganalisis hasil indeks diperoleh masalah penurunan dari diagram fishbone untuk dilakukan upaya peningkatan produktivitas terutama pada input energi.
Penerapan Model Transfer Learning Dalam Mendalami Penyakit Daun Jagung Menggunakan Arsitektur VGG19 Setiyo Adi Wibowo; Rudi Kurniawan; Budi Santoso
Journal of Informatics, Electrical and Electronics Engineering Vol. 5 No. 1 (2025): September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jieee.v5i1.2702

Abstract

The process of processing corn leaf disease data using the VGG 19 architecture based on deep learning is to analyze corn leaf diseases that result in low yields. In describing the values to be managed in this study, a digital image dataset of corn leaf diseases consisting of 5 classes with 3923 images per class was used. The objectives of this study are to enable easy prediction of corn leaf disease and to treat the disease. It also aims to enable pattern recognition of corn leaf disease based on digital images using the VGG19 architecture model. The results of corn leaf disease classification obtained from the VGG19-based model show excellent performance in identifying various plant health conditions. With an overall accuracy of 97.96%, this model successfully distinguishes between five disease classes, namely Common Rust, Grey Leaf Spot, Healthy, Northern Leaf Blight, and Northern Leaf Spot. This figure reflects the effectiveness of the model in recognizing the distinctive visual patterns of each disease, which is very important for effective crop management.
Contribution of Marketing Mix and its Impact on Purchasing Decisions of Siantano Furniture Products Eva Yuniarti Utami; Nurlaila Syarfiah Asfo; Rudi Kurniawan; Kushariyadi; Isma, Andika
Fundamental and Applied Management Journal Vol. 1 No. 2 (2023): FAMJ, December 2023
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/famj.v1i2.202307

Abstract

This study aims to determine the effect and contribution of the marketing mix on purchasing decisions for Siantano Furniture Products that exist and are sold at PT Mega Indah Saru Timor (Misi Depo Bangunan) in Makassar City. The sample in this study were 96 Siantano furniture consumers who were coincidentally met by researchers and deemed suitable as respondents so that the Accidental Sampling method was used. Data collection was carried out using questionnaire, interview and documentation methods. The data analysis technique used is multiple linear regression analysis using Statistical Product and Servise Solution (SPSS) Version 25 and hypothesis testing using the F test and t test. The results of the study prove that part of the independent variables of the Marketing Mix, namely Product, Price, Place and Promotion have a positive and significant influence on the dependent variable, namely the Decision to Purchase Siantano Furniture Products at the Building Depot Mission in Makassar City. Products are the most dominant variable and have a significant effect on Purchasing Decisions for Siantano Furniture Products at the Building Depo Mission in Makassar City and are proven to be acceptable. Product is one of the variables that become the image of Siantano furniture which attracts consumers to buy these products.
PENGARUH KEMASAN, HARGA, KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN BERULANG MIXUE SEMARANG Nadia Ayu Majiid; Rudi Kurniawan; Mahmud; Suhita Whini Setyahun
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 5 No. 1 (2024)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v5i1.2896

Abstract

The food and beverage business is currently experiencing significant development, many businesses are innovating and developing. The many interesting innovations mean that foreign products are believed to have superior quality, especially in beverage products, many outlets have emerged so there is very tight competition. One of the ice cream products that is currently popular is Mixue ice cream & Tea. This research aims to test and analyze the influence of packaging, price and service quality on repeat purchase decisions of Ice Cream & Tea consumers. The research sample was taken as many as 120 respondents, with data collection methods via Google online forms. This research uses quantitative research. The sampling technique was non-probability sampling, namely purposive sampling, determining the criteria for respondents to be consumers of Mixue Ice Cream & Tea Kota Semarang, aged 17 to 35 years, and had made a minimum of five purchases of Mixue Ice Cream & Tea products. The analysis used is SEM-PLS, with the Smart PLS 4 application as a data analysis instrument. This research has results, namely that packaging, price, purchasing, service quality have a significant influence.
Gen Z’s Intention to Use QRIS in Semarang: The Moderating Role of Financial Literacy Salsa Filiya; Dwi Eko; Dian Prawitasari; Rudi Kurniawan
International Journal of Economics and Management Research Vol. 4 No. 2 (2025): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i2.440

Abstract

This study aims to analyze the influence of lifestyle compatibility, hedonic motivation, and perceived ease of use on the intention to use cashless payment systems, with financial literacy as a moderating variable among Generation Z university students in Semarang, Indonesia. A quantitative approach was employed using Structural Equation Modeling (SEM) with SmartPLS 3.0 software and purposive sampling involving 200 respondents. The findings reveal that lifestyle compatibility and perceived ease of use have a positive and significant effect on the intention to use cashless payments, while hedonic motivation shows no significant effect. Furthermore, financial literacy significantly moderates the relationship between lifestyle compatibility and intention to use, but does not moderate the relationship between hedonic motivation or perceived ease of use and behavioral intention. These results suggest that alignment with user lifestyles and ease of use are crucial factors in driving the adoption of cashless payment technologies, particularly when supported by adequate financial literacy.
Pengaruh Perencanaan Pajak dan Penerapan Good Coorporate Governance terhadap Nilai Perusahaan Zul Fahnur Zakaria; Rusliyawati, Rusliyawati; Rudi Kurniawan
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5679

Abstract

The present inquiry investigates the extent to which tax planning and the practice of good corporate governance (GCG) exert an effect on firm value among consumer goods manufacturing firms listed on the Indonesia Stock Exchange (IDX) between 2017 and 2024. Tax planning is operationalized through the Effective Tax Rate (ETR) and Book Tax Difference (BTD), whereas GCG is captured through managerial ownership, institutional ownership, and independent commissioners. Firm value is determined using Tobin’s Q ratio as the evaluative benchmarkThe study applies a quantitative approach with multiple linear regression analysis. From an initial 96 observations, 8 were identified as outliers, resulting in a final sample of 88 data points. The results reveal that BTD and the presence of independent commissioners have a significant positive effect on firm value. Conversely, ETR shows a significant negative effect. Managerial and institutional ownership do not significantly influence firm value. These findings suggest that efficient tax planning and robust governance structures—particularly through independent oversight—play a crucial role in enhancing firm value. The study offers practical implications for corporate management and investors in formulating effective tax and governance strategies.
Analisis Marketing Mix pada BEN & BER Collection Prima Vandayani; Taufik, Yuyun; Dwijayanti, Andina; Khadeeja; Rudi Kurniawan
ATRABIS Jurnal Administrasi Bisnis (e-Journal) Vol. 10 No. 2 (2024): ATRABIS: Jurnal Administrasi Bisnis (e-Journal)-Desember 2024
Publisher : Program Studi Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/atrabis.v10i2.2185

Abstract

This study aims to explore the marketing of mix Ben & Ber Collection at Garut. The marketing mix is one of the key factors in a company's success and can help achieve business objectives. The marketing mix, which consists of four main elements—product, price, promotion, and place—is an essential tool in planning and managing a company's marketing strategy to achieve its business goals. This study aims to describe the implementation of the marketing mix concept at Ben & Ber Collection in Garut City. This research employs a qualitative approach with a descriptive method. Data collection techniques include observation and interviews with respondents who are customers of Ben & Ber Collection uniforms. The results of the study indicate that the implementation of the marketing mix at Ben & Ber Collection in Garut City has been carried out effectively. This means that the marketing tools, including product, price, promotion, and place, as a whole, have supported Ben & Ber Collection in planning and managing the aspects of their marketing activities to achieve business objectives. However, despite most marketing mix indicators being considered well-implemented, there are still some indicators that have not been executed effectively.