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All Journal Falah : Jurnal Ekonomi Syariah AKUNTANSI DEWANTARA al-Uqud : Journal of Islamic Economics Jurnal Akuntansi Kajian Akuntansi Journal of Islamic Accounting and Finance Research Global Financial Accounting Journal AL-ARBAH: Journal of Islamic Finance and Banking Jurnal Pengabdian Masyarakat Bangsa
Rahmiyanti, Firdha
Universitas Islam Negeri Walisongo Semarang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Energy Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences

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ENVIRONMENTAL MANAGEMENT STRATEGY USING EMA WITH MFCA IN CEMENT PRODUCTION ACTIVITIES Rahmiyanti, Firdha; Usmiyati, Usmiyati
Jurnal Akuntansi Vol 18 No 2 (2024): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v18i2.4912

Abstract

Penelitian ini mengkaji implementasi environmental management accounting (EMA) dengan material flow cost accounting (MFCA), yang berkaitan dengan biaya-biaya lingkungan yang timbul dan bagaimana penggunaan bahan baku dan energi dalam proses produksi sebagai strategi manajemen ekologi. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus. Hasil dari penelitian ini menunjukkan bahwa dengan menerapkan EMA dengan MFCA, diperoleh informasi bahwa dari seluruh biaya bahan baku, 92% merupakan output positif, dan 8% merupakan output negatif. Pada bagian produksi, 89% biaya energi menjadi output positif, dan 11% menjadi output negatif. Sebaliknya, perusahaan mengalami kerugian material sebesar Rp 75.648.480.000 atau 8%. Dengan mengetahui biaya kerugian tersebut, diharapkan perusahaan dapat memperbaiki proses produksi untuk mengurangi kerugian biaya produksi dan terus menerus memperbaiki pemborosan yang terjadi untuk meminimalisir dampak negatif terhadap lingkungan.
PERAN PANDEMI COVID-19 PADA PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN INDUSTRI DASAR DAN KIMIA Abdillah, Cahaya; Yahya, Muchlis; Rahmiyanti, Firdha
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i2.17495

Abstract

This study aims to examine the influence of the Covid-19 pandemic (measured by the number of laid-off employees) on moderating the relationship between Return on Asset (ROA) and Asset Size with Price Book Value (PBV) as the dependent variable. The study focuses on manufacturing companies within the basic and chemical industry sectors listed on the Indonesia Stock Exchange during the 2020 period. Out of a population of 83, 55 samples were selected using purposive sampling. This research employs quantitative methods and data sourced from www.idx.co.id. Moderated Regression Analysis (MRA) is used as the analytical tool. The research issue arose in 2020 with the emergence of the Covid-19 pandemic, which had a negative impact on the economy, as evidenced by a decline in PBV across nine manufacturing sectors listed on the Indonesia Stock Exchange. Among these sectors, only the basic and chemical industry sector experienced a strengthening of PBV, with the decline in 2020 being smaller compared to 2019. The research findings indicate that the Covid-19 variable insignificantly weakens the positive relationship between ROA and PBV. Meanwhile, the positive relationship between Asset Size and PBV can be significantly weakened by the Covid-19 variable.
Comparative Study on Disclosure of Islamic Social Reporting (ISR) Based on the ISR Index between Islamic Banking in Asia and Africa Anita Mariana; Warno Warno; Firdha Rahmiyanti
AL-ARBAH: Journal of Islamic Finance and Banking Vol. 5 No. 1 (2023)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/al-arbah.2023.5.1.17991

Abstract

Purpose - This study aims to compare the level of disclosure of Islamic Social Reporting between Islamic banking in Asia and Islamic banking in Africa using the ISR index approach.  Method - The data analysis in this study used content analysis. The sample in the study was 18 Islamic Commercial Banks with purposive sampling method.Result - The results of the study show that there are differences in the implementation of social performance of Islamic banking in Asia and Africa. This is proven by the results of the Mann Whitney test with a sig value of 0.001 greater than α = 5%. There is some evidence that of all Islamic banks, both Asian and African, none has yet achieved 100% (one hundred percent) implementation and disclosure of the ISR Index.Implication - This research uses secondary data in the form of annual reports and annual financial reports on the respective official websites of Islamic Commercial Banks in Asia and Africa during the 2012-2020 period.Originality- Further research is expected to be able to use or add variables and increase the research sample so as to obtain results that better describe the actual situation. 
Co-Authors Abdillah, Cahaya Afrianingrum, Lely Afriansyah, M Dimas Fata Ega Anita Mariana Antika, Anggi Windu Dessy Noor Farida Fauziah, Najim Nur Firda Idzdiana Fitra Istianah Turahman Fuadi, Nasrul Fahmi Zaki Heny Yuningrum Heny Yuningrum, Heny Muchlis Yahya Muyassarah, Muyassarah Muyassarah, Muyassarah Nurul Hadi Manan Pratama, Bintang Ali Pratiwi, Reza Adellya Rasendria Hanif Pratama Ratno Agriyanto Reza Adellya Pratiwi Saputra, Muhammad Aditya Hanif Siti Komariyah Usmiyati Usmiyati, Usmiyati Warno Warno Zakiy, Faris Shalahuddin