Claim Missing Document
Check
Articles

Found 4 Documents
Search

The Influence Of Green Accounting Implementation And Good Corporate Governance Mechanisms On The Profitability Of Manufacturing Companies Listed On The Indonesia Stock Exchange In 2019-2023 Musemmil, Muhammad; Ningsih, Wiwik Fitria; Rakhmawati, Ratih
Majalah Ilmiah DIAN ILMU Vol 23 No 2 (2024): MAJALAH ILMIAH "DIAN ILMU" APRIL 2024
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Pembangunan Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37849/midi.v23i2.390

Abstract

This research aims to analyze and prove the effect of implementing Green Accounting and Good Corporate Governance mechanisms which include managerial ownership, board of directors, independent board of commissioners and audit committee on profitability. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2019-2023. This research used a sampling technique, namely purposive sampling, so that a sample of 12 companies was obtained. The data analysis method uses multiple linear regression analysis with the help of IBM SPSS Statistics 25. The research results show that partially the managerial ownership and audit committee variables have no effect on profitability. Meanwhile, the variables Green Accounting, board of directors and independent board of commissioners influence profitability. Simultaneously, the variables Green Accounting, managerial ownership, board of directors, independent board of commissioners and audit committee influence profitability.
THE INFLUENCE DEBT TO EQUITY RATIO (DER), EARNING PER SHARE (EPS), COMPANY SIZE, ACCOUNTING PROFIT AND RETURN ON ASSET (ROA) ON STOCK RETURN IN FOOD AND BEVERAGE SUB SECTOR COMPANIES IN 2017-2021 Isendi, Alvin; Rachmawati, Lia; Rakhmawati, Ratih
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 4 No. 1 (2023): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v4i1.96

Abstract

This study aims to analyze the effect of DER, EPS, company size, accounting profit and ROA on stock returns in food and beverages sub-sector listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The type of research used a quantitative research. The data used is secondary data in the form of financial reports and annual reports of food and beverage sub sector companies listed on Indonesia Stock Exchange (IDX) in 2017-2021. The data analysis method used is descriptive statistics, clasical assumption test, multiple linear regression analysis, hypothesis testing and determination coeficient test. The result showed that DER, accounting profit and ROA had a partial effect on stock returns, While EPS and company size have no partial effect on stock returns. Simultaneously DER, EPS, company size, accounting profit and ROA have an effect on stock returns. Keywords: DER, EPS, Company Size, Accounting Profit, ROA, Stock Return
A ANALISIS PENERAPAN AKUNTANSI SYARIAH PADA PEMBIAYAAN MURABAHAH BERDASARKAN PSAK 402: (STUDI KASUS PADA BMT UGT SIDOGIRI KENCONG) Handayani, Nury; Ningsih, Wiwik Fitria; Rakhmawati, Ratih
SRODJA (Sroedji Journal Administration) Vol 3 No 1 (2026): Januari
Publisher : Universitas Moch. Sroedji

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini dilakukan untuk menganalisis PSAK Syariah 402 (Penerapan Standar Akuntansi Keuangan) dalam pembiayaan Murabahah. Objek pada penelitian ini adalah BMT UGT Nusantara Kencong. Penelitian ini menggunakan metode kualitatif yang bersifat deskriptif dengan pendekatan studi kasus dan mendeskripsikan secara menyeluruh hasil temuan dari lapangan dengan cara berhubungan langsung terhadap objek penelitian. Metode pengambilan data pada penelitian ini menggunakan wawancara secara mendalam kepada setiap informan dan dokumentasi untuk menghimpun data berupa dokumen. Hasil penelitian menunnjukkan bahwa penerapan akuntansi Syariah pada pembiayaan Murabahah berdasarkan peraturan PSAK Syariah 402 pada BMT UGT Nusantara Kencong sudah di implementasikan dengan cukup baik karena BMT UGT Nusantara kencong telah mengimplementasikannya sesuai dengan aturan PSAK Syariah 402
THE ROLE OF ORGANIZATIONAL CULTURE IN THE SETIA HATI TERATE BROTHERHOOD (PSHT) IN PROMOTING INDIVIDUAL DISCIPLINE: IMPLICATIONS FOR EMPLOYEE PERFORMANCE Maspufah, Hayatul; Rakhmawati, Ratih
Moderat : Jurnal Ilmiah Ilmu Pemerintahan Vol 12 No 1 (2026): Februari 2026
Publisher : Program Studi Ilmu Pemerintahan FISIP Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/moderat.v12i1.5671

Abstract

This study aims to investigate the role of the organizational culture within Persaudaraan Setia Hati Terate (PSHT) in fostering individual discipline and its subsequent implication for employee performance. The research utilizes a qualitative descriptive approach, analyzing data gathered from interviews and observations with members, trainers, and administrators of the organization. The findings indicate that the strong organizational culture of PSHT is highly effective in instilling discipline. Discipline is actively trained through mandatory elements such as timely attendance, strict adherence to training rules, and consistent compliance with the instructor's instructions. This training cultivates essential positive work behaviors, including heightened loyalty, strong sense of responsibility, and better work performance that consistently carry over to members' professional or academic environments. The data shows that members who demonstrate high discipline within PSHT are significantly more regular, diligent, and exhibit better collaborative skills, leading to superior achievement in their employment or studies compared to less disciplined individuals. This research highlights the significant value of non-formal organizational culture as a mechanism for developing human capital. The discipline instilled proves to be a vital factor that contributes positively to overall productivity and serves as a predictor of better professional performance.