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Pengaruh Green Investment dan Profitabilitas terhadap Nilai Perusahaan (Studi Kasus pada Perusahaan Pertambangan) Setiawati, Setiawati; Yulia, Iis Anisa; Pranamulia, Agus
Jurnal EMT KITA Vol 10 No 4 (2026): OCTOBER 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i4.6266

Abstract

The purpose of this study is to analyze the impact of Green Investment and Profitability on firm value in mining companies listed on the Indonesia Stock Exchange in 2023. This research employs a quantitative research method. The data collection technique used is documentation by downloading financial statements and PROPER rating reports. The data analysis techniques applied include Descriptive Analysis, Classical Assumption Tests, Multiple Linear Regression Analysis, Coefficient of Determination, and Hypothesis Testing. The findings of this study indicate that the PROPER rating partially affects stock returns, Return on Assets (ROA) partially affects stock returns, and both the PROPER rating and ROA simultaneously affect stock returns.
Pengaruh Penjualan, Total Utang, dan Biaya Produksi terhadap Laba Bersih pada Perusahaan Sektor Barang Konsumen Primer yang Terdaftar di BEI Prandika, Harisma Triana; Yulia, Iis Anisa; Rumna, Rumna
Jurnal EMT KITA Vol 10 No 4 (2026): OCTOBER 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i4.6523

Abstract

This study aims to determine the effect of Sales, Total Debt, and Production Costs on Net Income (Case Study on Primary Consumer Goods Sector listed on the IDX in 2024). The sample used in this study were primary consumer goods sector companies that met the research criteria and obtained 27 companies. Data was collected using purposive sampling method which is included in Non-Probability Sampling and hypothesis testing using multiple linear regression method. The results of this study indicate that Sales, Total Debt, and Production Costs partially have a significant effect on Net Income. The F test results show that simultaneously Sales, Total Debt, and Production Costs have a significant effect on Net Income.
Edukasi Literasi Keuangan bagi Santri di Pesantren Al-Marjan Mulabaru Lebak Banten Iis Anisa Yulia; Isbandriyati Mutmainah; Heri Susanto; Dewi Fitrianti; Rumna Rumna; Agus Pranamulia; Mulyana Gustira Putra; Anna Fitriani; Yunus Arifien; Lalu Solihin; Faizal Maad; Feni Marnilin; Hedar Rusman; Eha Hasni Wahidhani; Ichwan Rachmanu Widjaja; Harmoko Sukayat; Rahmat Irawan; Ahmad Zaid Mahfudi
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 3 (2025): DECEMBER 2025
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v5i3.672

Abstract

The Community Service Program (PkM) was implemented at Al-Marjan Mulabaru Islamic Boarding School, Lebak, Banten, to strengthen students’ financial literacy. Key challenges identified include low baseline financial knowledge, limited access to financing for pesantren-based enterprises, and insufficient infrastructure and technology (notably internet access and fintech tools) to support financial information and services. The program involved needs assessment, material development, face-to-face training, discussion, and evaluation using pre- and post-tests. Results show an increase in understanding from 43% (pre-test) to 92% (post-test), a gain of 49 percentage points. These findings indicate that the training content and delivery were effective in improving basic skills in budgeting and money management. Participants were highly engaged during the sessions, reflected in active discussions and question-and-answer activities.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS AKUNTANSI LINGKUNGAN PADA UKM DI KOTA DAN KABUPATEN BOGOR Heri Susanto; Eha Hasni Wahidhani; Isbandriyati Mutmainah; Iis Anisa Yulia; Feni Marnilin; Faizal Maad
Jurnal Abdi Inovatif : Pengabdian kepada Masyarakat Vol. 1 No. 1 (2022): Jurnal Abdi Inovatif : Pengabdian kepada Masyarakat
Publisher : Universitas Nusa Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (711.874 KB) | DOI: 10.31938/jai.v1i1.396

Abstract

Abstract Community service is one of the three activities of the Tri Dharma of Higher Education which in its implementation involves all the academic community of higher education. In 2021, the Lecturer Team of the Faculty of Economics and Business will hold Community Service activities with the theme of Training in the preparation of environmental accounting-based financial reports for SMEs (Small and Medium Enterprises) in the City and Regency of Bogor. This theme is important considering that there are externalities from the company's business activities that have not been fully understood, known and responded to by business actors, especially SMEs. Community service activities are carried out with three methods, namely counseling, training, and making simple accounting applications for the preparation of environmental accounting-based financial reports that can be used by business actors who become community service suggestions. Based on the information obtained during the training, it was known that SME participants have not implemented environmental accounting-based financial reports in their business activities, so their understanding of the importance of environmental accounting and its application is very limited. Participants were very enthusiastic because the training could open their horizons and thoughts about good and correct bookkeeping. SME participants are expected to be able to compile financial reports even though they are still in a simple form. In addition, SMEs are more concerned about the environment both internally and externally and can choose raw materials for production and products that are environmentally friendly. AbstrakPengabdian pada masyarakat merupakan salah satu dari tiga kegiatan Tri Dharma Perguruan Tinggi yang dalam pelaksanaannya melibatkan semua civitas akademika perguruan tinggi. Tahun 2021, Tim Dosen Fakultas Ekonomi dan Bisnis menyelenggarakan kegiatan Pengabdian pada Masyarakat dengan tema Pelatihan penyusunan laporan keuangan berbasis akuntansi lingkungan pada  UKM (Usaha Kecil dan Menengah) di Kota dan Kabupaten Bogor. Tema ini penting mengingat adanya eksternalitas dari kegiatan bisnis perusahaan yang belum sepenuhnya dipahami, diketahui dan direspon oleh para pelaku usaha khususnya UKM. Kegiatan pengabdian masyarakat dilaksanakan dengan tiga metode, yaitu penyuluhan, pelatihan, dan pembuatan aplikasi akuntansi sederhana untuk penyusunan laporan keuangan berbasis akuntansi lingkungan yang dapat digunakan oleh pelaku usaha yang menjadi saran pengabdian masyarakat. Berdasarkan informasi yang diperoleh saat pelatihan, diketahui bahwa peserta UKM belum menerapkan laporan keuangan berbasis akuntansi lingkungan dalam kegiatan usahanya, sehingga pemahaman tentang pentingnya akuntansi lingkungan dan penerapannya sangat terbatas. Peserta sangat antusias karena pelatihan tersebut dapat membuka wawasan dan pemikiran mereka mengenai pembukuan yang baik dan benar. Peserta UKM diharapkan dapat menyusun laporan keuangan walaupun masih dalam bentuk sederhana. Selain itu pelaku UKM lebih peduli terhadap lingkungan baik internal maupun eksternal serta dapat memilih bahan baku untuk produksi dan produk yang ramah lingkungan.