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All Journal Jurnal Media Informasi Manajemen JURNAL AGRICA Jurnal Ekonomi Bisnis Manajemen Prima Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Educational Review, Law And Social Sciences (IJERLAS) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Proceeding International Seminar of Islamic Studies International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Indonesian Journal of Business Analytics (IJBA) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Southeast Asia Journal of Graduate of Islamic Business and Economics International Journal of Economics, Commerce, and Management
Isfenti Sadalia
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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THE EFFECT OF THE IMPLEMENTATION OF CARBON ACCOUNTING, DEBT TO EQUITY RATIO AND DIVIDEND PAYOUT TO RATIO ON COMPANY VALUE WITH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE PERFORMANCE AS MEDIATING VARIABLES IN PALM OIL PLANTATION COMPANIES ON THE INDONESIA ST Ismi Izzati; Keulana Erwin; Isfenti Sadalia
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 4 (2025): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i4.3634

Abstract

This study aims to analyze the influence of Carbon Accounting, Debt to Equity Ratio (DER), and Dividend Payout Ratio (DPR) on Firm Value with Environmental, Social, and Governance (ESG) as a mediating variable. The research focuses on palm oil plantation subsector companies that have met sustainability criteria according to the OJK Green Taxonomy. These criteria include the publication of sustainability reports consecutively during 2020–2024, the implementation of carbon accounting, ownership of ISPO and RSPO certification, and having an ESG score from global rating agencies such as Sustainalytics, SPOTT, or CSRHub. The sample used consists of five large companies selected through a purposive sampling method, with consideration of compliance with predetermined technical criteria. The analytical methods used in this study were panel data regression and path analysis to examine the direct and indirect relationships between variables. The results showed that carbon accounting has a positive and significant effect on firm value, indicating that companies that are more transparent in reporting their emissions tend to be more valued by the market. DPR also has a positive and significant effect on firm value, while DER has a negative but insignificant effect. In the mediation model, ESG is proven to significantly mediate the relationship between carbon accounting and firm value, but does not mediate the influence of DER and DPR.These findings underscore the importance of integrating sustainability aspects into corporate strategy, not only to comply with regulations but also to add value to the company. ESG and carbon accounting have proven to be not only indicators of compliance but also capable of strengthening a company's financial value.
THE EFFECT OF TECHNICAL ASSET, FINANCIAL ASSET AND MACRO-ECONOMIC ON RETURN BITCOIN Muhammad Rizky Nasution; Isfenti Sadalia; Nisrul Irawati
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 2 (2023): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i2.728

Abstract

This study uses research variables such as Trading Volume, Market Capitalization, S&P 500 Index, World Oil Price, Gold Price on Bitcoin Returns. The data source in this study is through internet media with the sites https://coinmarketcap.com/, https://finance.yahoo.com/, and other sites that support this research. The data used in this study are time series, and the target population for the data sample is 1,096 (3 years x 365) daily report data. The data were collected from January 1, 2020, to December 31, 2022, through the release of daily bitcoin transaction reports. Time series data analysis using Engel Granger's Error Correction Model is the method employed (ECM). The analysis tool used is the Econometric Views (Eviews) which is one of the computer econometric program. The results of this study where trading volume has a positive and insignificant effect on bitcoin returns. The impact of market capitalisation on bitcoin returns is both favorable and significant. Returns on bitcoin are positively and significantly impacted by S&P 500. The returns on bitcoin are negatively and insignificantly impacted by the price of world oil. Returns on bitcoin are positively and negligibly impacted by the gold price.
DETERMINANT OF COMPANY VALUE IN THE SRI-KEHATI INDEX ON THE INDONESIAN STOCK EXCHANGE Nurlisa Borliani Siregar; Isfenti Sadalia; Amlys Syahputra Silalahi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 2 (2023): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i2.752

Abstract

The Sri-Kehati index is one of the indices that is an indicator of stock price movements on the Indonesia Stock Exchange. This index uses the principles of sustainability, finance, and good governance, as well as concern for the environment as benchmarks. There are many factors thought to influence the level of firm value, including corporate social responsibility, intellectual capital, and environmental performance. This study aims to determine the significance of the influence of corporate social responsibility and intellectual capital on firm value with environmental performance as a mediating variable on the Sri-Kehati Index on the Indonesia Stock Exchange. This research was conducted on all companies listed on the Sri-kehati Index listed on the Indonesia Stock Exchange, totaling 25 companies with a research period from 2017 to 2021. The research method used is PLS (Partial Least Squares), namely SEM (Structural Equation Method) based on variance. The results of this study state that corporate social responsibility has a negative and insignificant effect on firm value. Intellectual capital has a positive but not significant effect on firm value. Corporate social responsibility has a positive but not significant effect on environmental performance. Intellectual capital has a negative and significant effect on environmental performance. Environmental performance has a negative and significant effect on firm value. As well as environmental performance is not able to mediate corporate social responsibility and intellectual capital on the company's firm value on the Sri-Kehati Index.
STRATEGY INCREASING FOREIGN INVESTMENT IN MEDAN CITY Nana Gustiana; Isfenti Sadalia; Sukaria Sinulingga
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 3 (2023): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i3.918

Abstract

Weak economic growth and low foreign investment coming into Medan City from 2018-2022 are the basis for selecting an effective strategy to be implemented in Medan City. This study aims to identify and analyze the factors and formulate an effective strategy for increasing foreign investment in the city of Medan. The method used in this study is the SWOT analysis method (Strength, Weakness, Opportunity, and Threats) and AHP (Analytical Hierarchy Process) analysis. The results of the research analysis show that there are several strategies for increasing foreign investment in Medan City, namely: First, increasing the upstream-downstream industry partnership integration scheme in Medan City (0.415). Second, the preparation of regional incentive facility policies through the establishment of regional regulations (0.321). Third, developing green investment (green investment) in the city of Medan (0.136). Fourth, increasing information technology-based innovation to support potential leading sectors (0.128).
EFFECT OF INTERNET BANKING AND MOBILE BANKING USAGE ON SHARE PRICES THROUGH INDONESIAN BANKING FINANCIAL PERFORMANCE REGISTERED ON THE INDONESIA STOCK EXCHANGE Angella Tiosanna; Isfenti Sadalia; Chairul Muluk
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 3 (2023): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i3.921

Abstract

The purpose of this study was to analyze the effect of the use of internet banking and mobile banking on stock prices through the financial performance of Indonesian banks. The population in this study are banking sector companies listed on the Indonesia Stock Exchange. The number of samples in this study was 7 with criteria determined by the researcher. The data analysis technique used is descriptive analysis and multiple linear regression analysis. The results of this study indicate that the internet banking variable has a positive and insignificant effect on stock prices, the mobile banking variable has a negative and significant effect on stock prices and the financial performance variable has a positive and insignificant effect on stock prices.
PROFIT PREDICTION USING MULTIPLE LINEAR REGRESSION METHODS PYTHON PROGRAMMING LANGUAGE AT PT TRI ERDNOV REZEKI Tri Pamungkas, Ferdy; Isfenti Sadalia; Iskandar Muda
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 5 (2023): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i5.1076

Abstract

PT. Tri Erdnov Rezeki is a national private company founded in 2016 and fully under the leadership and ownership of Indonesian entrepreneurs. PT. Tri Erdnov Rezeki is also engaged in Construction Development Planning and Repair and Maintenance of Steam Aircraft and Pressure Vessels, Supply of Technical Equipment, Industrial Work Equipment, Electrical Equipment, and Machinery, especially in the Palm Oil Plantation and Power Plant Sectors. In carrying out a project, the company does not only carry out technical design but also must carry out the economic design so that the company can determine the economic feasibility of a project. However, companies often experience cost calculation errors. Data science can be utilized to predict the value achieved in a period using previous data. Data science will analyze patterns related to data with other data to produce a reference or a formula that can be used as a value prediction in the future. So, the author will use the multiple linear regression method using the Python programming language, which functions to perform statistical analysis, namely predicting profits in a project. The analysis results in this study show that the profit variable is influenced by 99.7% by the variables material cost, labor cost, and utility cost. In comparison, other variables outside the study influence the other 0.3%. The material cost variable has the most significant influence, where the value is below 0 .05 compared to the variable labor cost and utility cost to the profit variable. The average percentage of Python prediction errors is 0.97%, where the average percentage of Python prediction errors is smaller than the average percentage of SPSS prediction errors which is 2.04%.
TECHNICAL ANALYSIS AS THE BASIS FOR DECISION MAKING IN STOCK INVESTMENT IN PT. BANK MESTIKA DHARMA.TBK IN THE INDONESIAN CAPITAL MARKET (DURING THE COVID PANDEMIC JANUARY 2020 - JUNE 2021) Tika Denisa Simanjuntak; Isfenti Sadalia; Nisrul Irawati
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 5 (2023): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i5.1085

Abstract

This study uses a quantitative approach to making stock investment decisions using the Moving Average Convergence Divergence indicator and the Stochastic Oscillator indicator by recording sell signals and buy signals and then testing the effectiveness of buy signals and sell signals from the two indicators. This research will be analyzed using the investing.com chart analysis platform. Based on research that has been conducted by researchers, it can be concluded that: 1. From graphic analysis at PT Bank Mestika Dharma Tbk, the Stochastic Oscillator indicator provides a total of 65 signals consisting of 35 buy signals and 30 sell signals while the MACD indicator provides 19 signals consisting of 10 bell signals and 9 sell signals from. 2. The Stochastic Oscillator indicator provides a better level of accuracy with an accuracy rate of 68%, while the MACD indicator has an accuracy rate of 58%. 3. The Stochastic Oscillator indicator has proven to be superior for analyzing stocks with a sideways trend, as experienced by PT Bank Mestika Dharma Tbk during the current economic crisis.
INFLUENCE OF FINANCIAL ATTITUDE AND FINANCIAL KNOWLEDGE ON FINANCIAL BEHAVIOR WITH LOCUS OFCONTROL AS AN INTERVENING VARIABLE Fran’s Gidion Sinuhaji; Isfenti Sadalia; Syahyunan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 3 (2024): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i3.1624

Abstract

This study aims to determine the influence of Financial Attitude and Financial Knowledge on Financial behavior through Locus of Control as an intervening variable. This study is associative research and the type of data used is quantitative data. The Data used were obtained from primary data and secondary data. The method of analysis used is descriptive statistical analysis and structural equation modeling. Population and sample in this study amounted to 353 students of Methodist University of Indonesia with sampling technique used is purposive sampling. The results of this study showed that Financial Attitude has a positive and significant effect on Financial behavior in students of Methodist University Indonesia, Financial Attitude has a positive but insignificant effect on Locus of Control in students of Methodist University Indonesia, Financial Knowledge has a positive and significant effect on Financial behavior in students of Methodist University Indonesia, Financial Knowledge has a, Locus of Control has a positive and significant effect on Financial behavior in students of Methodist University of Indonesia, Locus of Cotrol is not able to mediate the relationship of Financial Attitude to Financial behavior but is able to mediate the influence of Financial Knowledge on Financial behavior.
BIONEENSIS BIOLOGICAL FERTILIZER DISTRIBUTION ANALYSIS IN THE SUMATERA ISLAND REGION Fahri Putra Hafira; Abdul Rauf; Isfenti Sadalia
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 5 (2024): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i5.1981

Abstract

The title of this study is "Analysis of Bioneensis Biofertilizer Distribution in the Sumatra Island Region". This type of research is a qualitative analytical research with a case study design. The number of informants in this study was 27 informants. The results of the research that has been conducted indicate that the distribution process of biofertilizers in the Sumatra Island Region has been carried out in accordance with the distribution procedures that have been set by the company which is done by increasing the number of Marketing Partners in each Province that are legally registered so that their legality is clear which will be used to facilitate or bring the distribution of Bioneensis biofertilizers closer to users. The problem concerning the smooth distribution process of Bioneensis biofertilizers in the Sumatra Island Region at the distributor is the limited transportation to distribute Bioneensis biofertilizers to resellers where limited transportation or transportation results in expensive shipping costs and also shipping times that take quite a long time, and there are also obstacles regarding errors in reporting verification results and validation as well as in the payment system that uses cashless. For the obstacles faced by resellers in the process of distributing Bioneensis biofertilizer to farmers in the Sumatra Island Region, it also lies in shipping where shipping costs from distributors are expensive, competition between resellers is increasing, and also in the shipping process where there are still many areas that are still difficult to access by couriers which will cause limited fertilizer stock among resellers to be distributed to farmers. Suggestions for further researchers It is suggested to further develop the research model, add discussion topics such as obstacles in carrying out distribution and also how to overcome them so that in the future research on the distribution of Bioneensis biofertilizer can be more varied and better.
ANALYSIS OF THE EFFECT OF GREEN BANKING FINANCING AND BANK HEALTH ON FINANCIAL PERFORMANCE THROUGH BANK SIZE AS A MODERATING VARIATION OF THE BANKING INDUSTRY IN INDONESIA Jepri Wandes Nababan; Isfenti Sadalia; Khaira Amalia Fachrudin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 6 (2024): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i6.2343

Abstract

This study aims to analyze the effect of green banking financing and bank health on financial performance through bank size as a moderating variable in the banking industry in Indonesia. The type of research used is quantitative research. The data analysis technique used is descriptive statistical method and panel data regression analysis (Eviews). The sample in this study was conducted on banking companies listed on the Indonesia Stock Exchange by implementing the Green Banking financing concept in Indonesia for 5 periods, namely 2019 - 2023. The results of this study indicate that the implementation of green banking, capital adequacy ratio, non-performing loans, operating expenses to operating income (BOPO), loan to deposit ratio and total assets have a significant effect on return on assets. Green banking practice has a positive effect on bank financial performance. Non-performing loans have a negative effect on return on assets. Operating expenses to operating income (BOPO) have a negative effect on return on assets. Liquidity (LDR) has a positive effect on return on assets. Cost efficiency ratio has a negative effect on bank financial performance. Bank size can moderate green banking on return on assets. Company size can moderate CAR. Company size cannot moderate NPL. Company size cannot moderate the operational efficiency ratio (BOPO).
Co-Authors ABDUL RAUF Ahmad Fuady Hasibuan Amir, Afriza Amlys Syahputra Silalahi Angella Tiosanna Anindityo Aryo Saloko Arsyadanal Haq Imanda Aslam Rayuda Chairul Muluk Darman Nababan Denny Irawan Dina Hastalona Eka Yulinda Prasetyowati Fadlan Alkindi Fahri Putra Hafira Fran’s Gidion Sinuhaji Hanna Widya Queentana Iskandar Muda Ismi Izzati Jane Melita Keliat Jepri Wandes Nababan Jona Sitepu Keulana Erwin Khaira Amalia Fachruddin Khaira Amalia Fachrudin LINDAWATI Mahatir Muhammad Marta KN Pasaribu Muhammad Iqbal Harahap Muhammad Ras Muis Muhammad Rizky Nasution Mutiah Nasution Nababan, Boy Chandra Nana Gustiana Nazaruddin Nisrul Irawati Nurlisa Borliani Siregar Nurul Adelia Prasetya, Muhammad Dimas Prihatin Lumbanraja Rahmad Zulhiansyah Simatupang Rulianda Wibowo Sukaria Sinulingga Syahyunan Tika Denisa Simanjuntak Tri Pamungkas, Ferdy Untung Tri Uripto Yasmin Chairunnisa Muchtar yeni absah Yeni Absah Yoko Mashonia Panjaitan Yolanda, Triyana