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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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The Relationship Between Financial Ratios, Company Growth, and Shareholder Value in Financial Statement Reporting Wiryamanta, Rafif Putra; Kurnia, Silvi; Hamada, Maurheen Queena; 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.v4i1.312

Abstract

This study examines the relationship between corporate expansion, crucial financial indicators, and the worth attributed to shareholders, specifically within companies listed on the Indonesia Stock Exchange. The financial metrics considered in this analysis are Return on Equity (ROE), the Debt to Equity Ratio (DER), and Earnings Per Share (EPS). A quantitative approach was adopted, involving the examination of financial statements spanning from 2018 to 2022. Multiple regression analysis was utilized to assess how independent variables affect shareholder value. The findings indicate that both ROE and company growth positively influence shareholder value, whereas a higher DER negatively impacts it. These results highlight the critical role of proficient management in optimizing equity utilization and managing debt to enhance company valuation. This study contributes to a deeper understanding of how financial ratios and growth interact to shape shareholder value. It offers recommendations for company leadership to prioritize boosting ROE and fostering sustainable growth while mitigating debt-related risks. Furthermore, it suggests that future studies could benefit from a broader sample and the inclusion of macroeconomic factors for more robust conclusions. Consequently, this research can inform sound investment choices and financial management approaches for businesses.
Pengaruh Laporan Keuangan Berbasis SAK EMKM dan Perpajakan Terhadap Kinerja UMKM Sabun di Surabaya Sandari, Tries Ellia; Pandin, Maria Yovita R; Soemadijo, Pramita Studiviany; Djumaifin, Thesalonika; Pranoto, Felix Candra
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 8 (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.v2i8.1590

Abstract

The purpose of this study is to determine the influence of financial statements based on SAK EMKM and taxation on the performance of soap MSMEs. This type of research is quantitative. The population in this study is all soap artisan MSMEs in Surabaya with a sample of 85 craftsmen. The data collection method used questionnaires. The results of the study show that partially financial statements based on SAK EMKM and taxation have a positive and significant effect on the performance of MSMEs with the results Fhitung 154,220 > Ftable 3,108 the Adjusted value of R2 is 0.786 or 78.6 % shows that there is an influence between the SAK EMKM based Financial Statements on MSME Performance of 78.6 % and the rest 21,4 % is influenced by other factors.
Global Strategies in Fraud Prevention and Detection: A Systematic Review Sulistyowati, Tussi; Pandin, Maria Yovita R; Kusmaningtyas , Amiartuti
Pancasila International Journal of Applied Social Science Том 3 № 03 (2025): Pancasila International Journal of Applied Social Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/pancasila.v3i03.1774

Abstract

This study used a qualitative descriptive design of a systematic review of Scopus-indexed journals on fraud detection and prevention from 2021-2025, and the result was 39 relevant articles. The results highlight that fraud prevention and detection both require a harmonized approach through internal auditing, internal controls, technology solutions, and organizational factors like leadership and professional skepticism. The use of sophisticated technologies such as machine learning, deep learning, and big data analytics significantly enhances detection capabilities, especially in the case of financial transactions. Besides internal control systems, auditor skills, and whistleblower systems, there are also significant roles to be played. Ethical concerns, such as privacy and transparency issues within AI-driven systems, have been noticed as well. Managerial implications consist of keeping organizational internal controls robust, utilizing technological tools, and encouraging a culture of skepticism as well as ethical governance. Future research may focus on the long-term effectiveness of these methods, such as ethical considerations in AI, sectoral applications, and the cost-effectiveness of implementing these solutions in resource-constrained environments.
Analisis Metode Markowitz Dalam Pemilihan Portofolio Efisien Pada Industri Otomotif Yang Terdaftar Di BEI Erong, Elmiano Artanto Epot; Rudeng, Rosaria; Seleman, Krisogonus Avio; Pandin, Maria Yovita R
Gudang Jurnal Multidisiplin Ilmu Vol. 2 No. 2 (2024): GJMI - FEBRUARI
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjmi.v2i2.280

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pemilihan portofolio yang efisien dengan metode Markowitz pada industri otomotif yang terdaftar di BEI. Jenis penelitian yang dilakukan adalah kualitatif dengan sumber data skunder yang diperoleh dari Bursa Efek Indonesia. Populasi pada penelitian ini adalah perusahaan otomotif yang terdaftar di Bursa Efek Indonesia pada tahun 2020-2022 yang berjumlah 12 perusahaan. Dalam menganalis, peneliti menggunakan teknik analisis model Markowitz. Hasil dari penelitian ini adalah portofolio yang efisisen akan terbentuk jika investor mengacu pada diversifikasi yang disarankan oleh Markowitz (Markowitz Efficien Portofolio) yang menyebutkan bahwa investor akan memilih alternatif portofolio ke-1 dengan proporsi setiap sekuritas 8,33% menghasilkan expected return sebesar 0,015 dengan risiko 0,091.
Analisis Pengaruh Forecasting Demand Terhadap Efisiensi Manajemen Persediaan Matahurila, Gilbert Billy Rivaldo; Putra, Fandi Pratama; Maulana, Adam; Riyadi, Slamet; Pandin, Maria Yovita R
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 3 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/spvv5821

Abstract

This study analyzes the impact of demand forecasting on inventory management efficiency, focusing on the implementation of the ARIMA method in the context of a manufacturing company in Indonesia. Using a quantitative case study approach, the research explores the relationship between forecasting accuracy and key inventory performance metrics. Results indicate that improved forecasting accuracy significantly enhances inventory efficiency, with the ARIMA method outperforming traditional methods. The implementation of ARIMA resulted in a 36.8% increase in Inventory Turnover Ratio and a 53.3% decrease in stockout rate. Time series analysis revealed a long-term improvement trend in inventory efficiency with significant seasonal components. This research provides valuable insights for practitioners and academics on the critical role of demand forecasting in optimizing inventory management and the potential of the ARIMA method in improving companies' operational efficiency.  
Analisis Biaya Diferensial dalam Pengambilan Keputusan untuk Menerima atau Menolak Pesanan Khusus: Studi Kasus UMKM Sinomque dan UMKM Boba Kiya-Kiya Paranti, Desmala; Kurniawati, Dinda Dwi; Pandin, Maria Yovita R; Riyadi, Slamet
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 4 No. 3 (2024): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v4i3.1367

Abstract

In making decisions to accept or reject special orders in MSMEs, business owners often face cost considerations. Therefore, the application of differential cost analysis is needed as part of decision making. The right decision will impact profit improvement. This study aims to evaluate the implementation of differential cost analysis in decision making for MSMEs related to special orders. The research method used is qualitative with a case study approach. Data was collected through direct interviews with business owners and documentation. Case studies were conducted on 2 MSMEs. The results show that differential cost analysis can help business owners accurately calculate the profit from accepting special orders.
EFEKTIVITAS IMPLEMENTASI STANDAR GRI 2021 DALAM PENGUNGKAPAN PRAKTIK KETENAGAKERJAAN DAN KESETARAAN PADA PT ANEKA TAMBANG TBK Rizkynanda, Meilita; Candraningsih, Argaleka Ayu; Pandin, Maria Yovita R
KOMPLEKSITAS: JURNAL ILMIAH MANAJEMEN, ORGANISASI DAN BISNIS Vol 13, No 2 (2024): KOMPLEKSITAS EDISI DESEMBER 2024
Publisher : ITB Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/kompleksitas.vol13no2.695

Abstract

This research examines the effectiveness of implementing the GRI 2021 standards in disclosing employment practices and equality at PT Aneka Tambang Tbk. The research method used is a qualitative approach with a case study design based on the company's sustainability report analysis. The research results show that the company has a fairly good understanding of the GRI 2021 standards, which is reflected in its commitment to sustainable labor practices and equality. The implementation of this standard has a significant impact on improving worker welfare through transparency, accountability, and competency development. This research provides deeper insights into the contribution of the GRI 2021 standard to employment and equality practices and its impact on the company's reputation and competitiveness.Penelitian ini bertujuan untuk mengkaji efektivitas penerapan standar GRI 2021 dalam pengungkapan praktik ketenagakerjaan dan kesetaraan di PT Aneka Tambang Tbk. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan desain studi kasus, yang didasarkan pada analisis laporan keberlanjutan perusahaan. Hasil penelitian menunjukkan bahwa perusahaan memiliki pemahaman yang cukup baik tentang standar GRI 2021, yang tercermin dalam komitmennya terhadap praktik ketenagakerjaan yang berkelanjutan dan kesetaraan. Penerapan standar ini memiliki dampak signifikan terhadap peningkatan kesejahteraan pekerja melalui transparansi, akuntabilitas, dan pengembangan kompetensi. Penelitian ini memberikan wawasan lebih dalam tentang kontribusi standar GRI 2021 terhadap praktik ketenagakerjaan dan kesetaraan serta dampaknya terhadap reputasi dan daya saing perusahaan.
Pengaruh Akuntansi Karbon dan Kinerja Lingkungan terhadap Kinerja Keuangan pada PT. Semen Indonesia Tbk Mas’udiyah, Nur Faiza; Rizkynanda, Meilita; Amrulloh, Rafa Syahrul; Pandin, Maria Yovita R
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.12535

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana akuntansi karbon dan perlindungan lingkungan mempengaruhi kinerja keuangan PT. Semen Indonesia Tbk. Penelitian ini menggunakan metode penelitian kuantitatif dengan pengujian hipotesis SPSS, dan peneliti mampu menjelaskan dan menjawab pertanyaan mengenai dampak penghitungan karbon dan perlindungan lingkungan terhadap kinerja keuangan PT. Semen Indonesia Tbk. Penelitian ini memakai data sekunder berupa laporan pembangunan berkelanjutan dan laporan keuangan tahunan periode 2021 – 2022, serta informasi yang diperoleh pada saat pengumpulan, pengemasan, penyajian dan penyimpulan data. Dari hasil penelitian bisa disimpulkan bahwa akuntansi karbon dan kinerja lingkungan mempunyai pengaruh yang signifikan terhadap kinerja keuangan.
Pengaruh Sistem Informasi Akuntansi dan Promosi terhadap Volume Penjualan dengan Kualitias Produk Sebagai Variabel Intervening di PT. Saudara Karya Arifin, Zaenal; Agus, Agus; Hartadi, Arif; Aziz, M.; Riyadi, Slamet; Pandin, Maria Yovita R
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i2.833

Abstract

Accounting information systems can aid businesses in enhancing sales volume and profitability, notwithstanding the challenge of increasing sales. This research investigates how promotions and management accounting information systems influence product quality, and explores whether product quality serves as a significant mediator. A survey was conducted among customers of PT. Saudara Karya Surabaya, involving 102 respondents selected through purposive sampling of customers who had completed at least one transaction. Structural equation modelling was employed to analyze the collected data. The findings indicate that both management accounting information systems and promotional strategies positively impact product quality. Furthermore, the study reveals that the relationship between promotions, management accounting information systems, and sales volume is mediated by product quality. This study contributes to the theoretical framework of marketing strategy by integrating concepts of product.
Tactical Decision-Making Analysis via the Keep or Drop Method at Citra Gading Medika Clinic Kurniasari, Sinta; Puspita W, Yustika; Pandin, Maria Yovita R
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.4449

Abstract

Company managers are faced with several business operations problems that require tactical decision-making. One method of tactical decision-making is the keep or drop method, in maintaining or discontinuing a product or business division. Like the Citra Gading Medika clinic, facing a decline in turnover in skin and genital poly services, this requires tactical decision-making. This research aims to explain costs, analysis of tactical decision-making, and consideration of quality factors in the management of a business. The method used is a qualitative approach through case studies. Data collection uses secondary data and primary data. Secondary data was obtained from clinic financial reports. Meanwhile, the primary data used is through interviews and observations. The results of this research conclude that there are four alternatives that clinics can use in implementing the keep or drop method. From the results of calculating the benefits of each alternative, the best decision is to stop services at skin and genital polyclinics but shift its service capacity to increase polygenic services by 20%. This was chosen because it provides the greatest benefits for the clinic.
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