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All Journal JEA17: Jurnal Ekonomi Akuntansi Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Kompleksitas: Jurnal Ilmiah Manajemen, Organisasi, dan Bisnis Transekonomika : Akuntansi, Bisnis dan Keuangan AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Balance : Jurnal Akuntansi dan Manajemen Dinamika JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Lead Journal of Economy and Administration Innovative: Journal Of Social Science Research Gudang Jurnal Multidisiplin Ilmu Pancasila International Journal of Applied Social Science IIJSE El-Mujtama: Jurnal Pengabdian Masyarakat AKSIOMA : Jurnal Sains Ekonomi dan Edukasi ManBiz: Journal of Management and Business Journal of Multidiscipline and Collaboration Research Sasambo: Jurnal Abdimas (Journal of Community Service) As-Syirkah: Islamic Economic & Financial Journal
Pandin, Maria Yovita R
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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COMPARATIVE ANALYSIS OF STOCK PORTFOLIO RISK & RETURN”WITH SINGLE INDEX METHOD Pandin, Maria Yovita R
JEA17: Jurnal Ekonomi Akuntansi Vol 8 No 2 (2023): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v8i2.9799

Abstract

This study aims to compare the return and risk of investment in blue chip stocks (first liner) and second liner stocks of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022 period. The method used is qualitative with single index theory, and closing price data is used for analysis. The results show that a portfolio of second liner stocks provides higher expected returns and lower risk compared to first liner stocks. Nonetheless. This research provides insights for investors and the public about the investment alternatives of first liner and second liner stocks, and shows the importance of portfolio diversification in managing investment risk. Future research can expand the scope of industry sectors and other analytical methods to explore a deeper understanding of stock investment on the IDX.
Dampak Pelaporan Keberlanjutan Terhadap Kinerja Dan Nilai Perusahaan (Studi Pada Perusahaan Manufaktur Industri Barang Konsumsi Sub Sektor Makanan Dan Minuman Di BEI Tahun 2022) Fitriya, Nur Rohmatul; Putri, Nadia Novita Alifiah; Rahmalia, Afifah Yusfi; Pandin, Maria Yovita R
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.9645

Abstract

The purpose of this study was to determine the effect of sustainability reports on company performance and value. The Company's main objective is to generate revenue and improve the welfare of all stakeholders by pursuing a number of profit maximization strategies. However, company management must consider other factors besides the company's current strong financial performance. The business is to strengthen its environmental, social and economic pillars. This study was conducted to ascertain the impact on the performance and value of Consumer Goods Industry Manufacturing Companies in the disclosure of economic, environmental, and social performance in sustainability reporting. A purposive sampling technique was used for the sampling process and data regression analysis was used for the analysis. This study reveals that the company performance of PT Garudafood Putra Putri Jaya Tbk, PT Indofood Sukses Makmur Tbk, and PT Ultrajaya Milk Industry and Trading Company Tbk is significantly affected by the disclosure of environmental performance. In addition, the performance and value of Consumer Goods Industry Manufacturing companies are significantly influenced by the disclosure of economic, environmental, and social performance simultaneously.
ANALISIS PENERAPAN ACTIVITY BASED COSTING DAN TARGET COSTING DALAM MENINGKATKAN LABA DENGAN JUST IN TIME SEBAGAI VARIABEL MODERATING PADA BERKAH JAYA MANDIRI SURABAYA Nurhayati, Dewi; Abiantoro, Bayu; Laisoka, Duvan Samudra; Fiorentino, Kevin; Riyadi, Slamet; Pandin, Maria Yovita R
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i4.694

Abstract

In the era of globalization with rapid advances in information technology, various lines of manufacturing industry, both old and new, are increasingly developing. The business environment continues to change and develop. This research aims to see the influence of Activity Based Costing on profits, see the influence of Target Costing on profits partially, the influence of profits on Just In Time (JIT) partially, and see the influence of Activity Based Costing, Target Costing, on profits with Just In Time as a moderating variable at Berkah Mandiri Jaya, Surabaya. This research uses quantitative methods with statistical analysis to process data in the form of numbers. The findings discover that the application of the Activity Based Costing method can increase company profits. This is because the method provides accurate cost information and enables precise pricing for each product.
Dampak Geopolitik Perang Israel-Iran Terhadap Pengelolaan Portofolio Investasi Global Romadhon, Moch Iqbal; Amalia, Devina Shava; Fauziyah, Ataina Rusyda; Pandin, Maria Yovita R
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.16067

Abstract

The long-running war between Israel and Iran creates economic and political uncertainty, which can impact international financial markets, commodity prices and investment flows. To compare their results, we use the meta-analysis method in this article. The available data shows that the Israel-Iran conflict affects global portfolio investment management.
Application of the 2021 Gri Standards in Sustainability Reports: Case Study at PT Adaro Energy Indonesia Tbk Estianingtyas, Farah; Salma, Mustika Auliya; Pandin, Maria Yovita R
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 16 No. 2 (2024): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v16i2.3436

Abstract

Transparansi dan keberlanjutan menjadi fokus utama dalam manajemen perusahaan modern, termasuk di industri energi. PT Adaro Energy Indonesia Tbk, sebagai salah satu perusahaan pertambangan terkemuka di Indonesia, memiliki tanggung jawab besar untuk menerapkan prinsip-prinsip keberlanjutan untuk meminimalkan dampak negatif dari operasinya terhadap lingkungan dan masyarakat. Penelitian ini bertujuan untuk menganalisis bagaimana PT Adaro Energy Indonesia Tbk menerapkan indeks Global Reporting Initiative (GRI) Standards dalam laporan keberlanjutannya dan untuk mengidentifikasi topik keberlanjutan yang diungkapkan. Penelitian ini menggunakan metode deskriptif kualitatif dengan sumber utamanya adalah laporan keberlanjutan PT Adaro Energy Indonesia Tbk. Data tersebut dianalisis untuk mengevaluasi kepatuhan pengungkapan terhadap standar GRI dan untuk menggambarkan langkah-langkah yang diambil oleh perusahaan dalam aspek ekonomi, lingkungan, dan sosial. Hasil studi menunjukkan bahwa PT Adaro Energy Indonesia Tbk telah menunjukkan komitmen yang tinggi terhadap transparansi dan tanggung jawab sosial melalui penerapan standar GRI dalam laporan keberlanjutannya. Perseroan mengungkapkan berbagai topik keberlanjutan secara komprehensif, antara lain manajemen dampak lingkungan, kontribusi sosial, dan pencapaian ekonomi berkelanjutan. Hal ini mencerminkan upaya nyata Adaro untuk mengurangi dampak negatif dari operasional perusahaan sekaligus memberikan kontribusi positif bagi masyarakat dan lingkungan sekitar. Studi ini memberikan wawasan berharga tentang pentingnya pengungkapan keberlanjutan yang sesuai dengan standar bagi perusahaan di sektor energi.
IMPLICATIONS OF THE ISRAEL - IRAN CONFLICT ON COMMODITY-BASED INVESTMENT AND PORTFOLIO DIVERSIFICATION Pandin, Maria Yovita R; Nurrochmah, Aliatus; Rahmawati, Septiana Rozzi
JEA17: Jurnal Ekonomi Akuntansi Vol 9 No 2 (2024): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v7i2.12230

Abstract

This study examines the effects of the Israel-Iran conflict on commodity-based investments and portfolio diversification on a global scale. The primary aim of this research is to assess how the conflict influences commodity investments and portfolio diversification strategies. The study adopts a mixed-methods approach, integrating both quantitative and qualitative analyses. The quantitative analysis utilized secondary data, including geopolitical ratios and crude oil prices, sourced from the geopolitical risk index and Investing.com. On the other hand, the qualitative analysis involved distributing questionnaires via Google Forms to selected participants, with the primary criterion being their status as investors. The results of hypothesis testing showed that none of the proposed hypotheses were supported. These findings suggest no significant relationships between the variables analyzed: the Israel-Iran conflict does not significantly impact portfolio diversification, portfolio diversification does not significantly influence commodity-based investments, and the Israel-Iran conflict does not have a meaningful effect on commodity-based investments. The study concludes that, within the context of this research, the examined variables do not demonstrate a statistically significant relationship.
Pengaruh Green Accounting terhadap Kepedulian Lingkungan Pengusaha UMKM Laundry di Kecamatan Sukolilo Pramesti, Astri Ayu; Dewi, Nadia Fransiska; Novita, Febriantri; Pandin, Maria Yovita R
Journal of Multidiscipline and Collaboration Research Vol. 1 No. 1 (2024)
Publisher : Yayasan Pendidikan dan Pengembangan Harapan Ananda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58740/jmcr.v1i1.134

Abstract

This research aims to evaluate the knowledge and practice of implementing the green accounting concept among laundry business owners in Sukolilo sub-district. The method used is descriptive analysis, focusing on laundry owners as the research object. The results of the tests carried out by researchers using SPSS v 26, T test showed that environmental concern was 0.057 < 0.05 so it could be proven that environmental concern had a significant effect on cost knowledge. Environmental awareness is 0.161 > 0.05 so it can be proven that environmental awareness has a significant effect on cost knowledge. The F Test results also show that Environmental Concern and Awareness jointly influence Cost Knowledge. And the R test shows that the independent variable, namely environmental concern and awareness, contributes an influence of 5.1 percent to the level of the dependent variable, namely cost knowledge. This indicates that it can be concluded that laundry business owners in Sukolilo sub-district quite understand and apply the concept of green accounting in their business.
PENGARUH ALOKASI DANA CORPORATE SOCIAL RESPONSIBILITY DAN LABA SETELAH PAJAK TERHADAP CORPORATE SOCIAL RESPONSIBILTY PADA PT. INTILAND DEVELOPMENT TBK DARI TAHUN 2014-2023 Arizza Zulia R.J; Wicaksono, Septia; Hanisa, Layla; Pandin, Maria Yovita R
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol. 4 No. 2 (2024): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dinamika.v4i2.518

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui hubungan Alokasi Dana Corporate Social Responsibility dan laba setelah pajak terhadap Tanggung jawab sosial dan lingkugan entitas pada PT Intiland Development Tbk dari tahun 2014-2023. Dalam penelitian ini menggunakan metode kuantitatif, yang dimana data yang diperoleh adalah data sekunder dari Annual Report PT Intiland Development Tbk dari tahun 2014-2023. Pengujian dalam penelitian ini menggunakan teknik pengujian adalah teknik analisis regresi linier berganda. Hasil pengujian ini menemukan bahwa Alokasi Dana Corporate Social Responsibilityl entitas dan Earning After Tax secara bersama-sama mempengaruhi Corporate Social Resposibility entitas. Sedangkan secara terpisah, Alokasi Dana Corporate Social Responsibility entitas tidak mempengaruhi Tanggung jawab sosial entitas, dan Earning After Tax mempengaruhi Tanggung jawab entitas.
Dampak Perencanaan Anggaran, Pengelolaan Utang Dan Tabungan Terhadap Stabilitas Keuangan Mahasiswa Ferdiansa, Miqdamuntaqo; Pandin, Maria Yovita R; Nabilah, Putri; Sodikin, Alvino Oktavierdinand; Adabi, Chesta Fillail
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.883

Abstract

Penelitian ini bertujuan untuk mengeksplorasi dampak perencanaan anggaran, pengelolaan utang, dan tabungan terhadap stabilitas keuangan mahasiswa akuntansi Universitas 17 Agustus 1945 Surabaya. Stabilitas keuangan merupakan aspek penting yang memengaruhi kesejahteraan akademik dan psikologis mahasiswa, terutama di tengah meningkatnya biaya pendidikan dan kebutuhan hidup. Perencanaan anggaran yang efektif memungkinkan mahasiswa untuk mengalokasikan sumber daya keuangan secara optimal. Di sisi lain, pengelolaan utang yang baik, seperti membatasi jumlah pinjaman dan memastikan pembayaran tepat waktu, menjadi langkah krusial dalam mencegah tekanan finansial yang berlebihan. Selain itu, praktik menabung secara rutin memberikan perlindungan finansial terhadap risiko tak terduga dan memperkuat pondasi kestabilan ekonomi mahasiswa. Jenis penelitian ini memakai penelitian kuantitatif dengan metode yang sudah pernah dilakukan analisis deskriptif dan analisis regresi linear berganda. Proses pengambilan sampel yang dilakukan menggunakan pendekatan dari Isaac dan Michael. Sampel data pada responden berjumlah 32 responden. Penelitian ini menemukan bahwa ketiga variabel tersebut perencanaan anggaran, pengelolaan utang, dan tabungan terhadap stabilitas keuangan memperoleh hasil yang menunjukkan hubungan positif dan signifikan. Mahasiswa yang menerapkan ketiga praktik tersebut menunjukkan ketahanan finansial yang lebih berkualitas dan kemampuan yang bijak dalam mengelola tantangan ekonomi.   This study aims to explore the impact of budgeting, debt management, and savings on the financial stability of accounting students at the University of 17 August 1945 Surabaya. Financial stability is a crucial aspect that influences the academic and psychological well-being of students, especially amidst rising educational costs and living expenses. Effective budgeting enables students to optimally allocate their financial resources. On the other hand, good debt management, such as limiting the amount of loans and ensuring timely payments, is a critical step in preventing excessive financial pressure. Additionally, regular saving practices provide financial protection against unforeseen risks and strengthen the foundation of students' economic stability. This research employs a quantitative approach, utilizing descriptive analysis and multiple linear regression analysis methods. The sampling process was conducted using the approach from Isaac and Michael, resulting in a sample size of 32 respondents. The findings of this study indicate that all three variables budgeting, debt management, and savings have a positive and significant relationship with financial stability. Students who implement these three practices demonstrate higher financial resilience and a more prudent ability to manage economic challenges.  
Integration of Triple Bottom Line (People, Planet, Profit) in Sustainability Accounting and Reporting in Manufacturing Companies Hamada, Maurheen Queena; Kurnia, Silvi Kurnia; Fadhulloh, Achmad Alfin Nahdi; Nugraha, Viery Erlangga; Pandin, Maria Yovita R
Lead Journal of Economy and Administration Vol 4 No 1 (2025): Lead Journal of Economy and Administration (LEJEA)
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v4i1.311

Abstract

This study aims to evaluate the integration of the Triple Bottom Line (TBL) approach People, Planet, and Profit into Sustainability Accounting and Reporting (SAR) practices within manufacturing companies in Indonesia. The analysis focuses on four major corporations: PT Unilever Indonesia Tbk, PT Semen Indonesia Tbk, PT Indofood Sukses Makmur Tbk, and PT Astra International Tbk, all of which have consistently published sustainability reports during the 2021–2024 period. A qualitative descriptive method was applied, using content analysis of sustainability reports based on the Global Reporting Initiative (GRI) Standards and the Indonesian Financial Services Authority Regulation No. 51/POJK.03/2017. The findings reveal that the profit (economic) aspect is more prominently and consistently reported, while the people (social) and planet (environmental) aspects tend to be symbolic and lack in-depth, measurable indicators. Although all companies demonstrate a commitment to sustainability, there are noticeable differences in the depth of disclosure and the selection of non-financial indicators. These results highlight the need for harmonized reporting standards, enhanced internal capacity, and more relevant qualitative metrics. Integrating TBL principles into SAR provides a more accountable and comprehensive reporting framework, supporting both internal strategic decision-making and external transparency to stakeholders. This study contributes to the advancement of more substantial and coordinated sustainability reporting practices in Indonesia’s manufacturing sector.
Co-Authors - Hwihanus Abiantoro, Bayu Adabi, Chesta Fillail Adam Maulana AGUS AGUS Amalia, Devina Shava Amrulloh, Rafa Syahrul Arfianingrum, Feronika Arizza Zulia R.J Aziz, M. Candraningsih, Argaleka Ayu Dewi Nurhayati Dewi, Nadia Fransiska Djumaifin, Thesalonika Erong, Elmiano Artanto Epot Estianingtyas, Farah Fadhulloh, Achmad Alfin Nahdi Fauziyah, Ataina Rusyda Ferdiansa, Miqdamuntaqo Fiorentino, Kevin Fitriya, Nur Rohmatul Hamada, Maurheen Queena Hanisa, Layla Hartadi, Arif Izzah, Lidh Iatul Kurnia, Silvi Kurnia, Silvi Kurnia Kurniasari, Sinta Kurniawati, Dinda Dwi Kusmaningtyas , Amiartuti Laisoka, Duvan Samudra Mas’udiyah, Nur Faiza Matahurila, Gilbert Billy Rivaldo Nabilah, Putri Novita, Febriantri Nugraha, Viery Erlangga Nurjana, Yeni Kartika Dewi Nurrochmah, Aliatus Paranti, Desmala Pramesti, Astri Ayu Pranoto, Felix Candra Pranoto, Felix Chandra Puspita W, Yustika Putra, Fandi Pratama Putri, Nadia Novita Alifiah Rahmalia, Afifah Yusfi Rahmawati, Septiana Rozzi Ratnasari, Dwi Dita Rihi, Elsy Margaritha Prastisye Rizkynanda, Meilita Romadhon, Moch Iqbal Rudeng, Rosaria Salma, Mustika Auliya Sandari, Tries Ellia Seleman, Krisogonus Avio Slamet Riyadi Sodikin, Alvino Oktavierdinand Soemadijo, Pramita Strudiviany Soemadijo, Pramita Studiviany Sulistyowati, Tussi Tangpen, Lebrina Lorince Wicaksono, Septia Widyanti, Novita Melliyana Wiryamanta, Rafif Putra Zaenal Arifin