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All Journal JURNAL ECONOMIA Jurnal Pendidikan Akuntansi (JPAK) Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi dan Pajak Sebatik FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Referensi : Jurnal Ilmu Manajemen dan Akuntansi JAE (Jurnal Akuntansi dan Ekonomi) Journal of Information System, Applied, Management, Accounting and Research Jurnal Ilmiah Manajemen Kesatuan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Jurnal Adat dan Budaya Indonesia International Journal of Environmental, Sustainability, and Social Science Eksos Berajah Journal ABDI EQUATOR JCA (Jurnal Cendekia Akuntansi) Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Accounting and Finance Studies eMBeJi : Manajemen dan Bisnis Jurnal Apssai Accounting Review (ApAR) SENTRI: Jurnal Riset Ilmiah Journal of Innovation in Management, Accounting and Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Accounting Research, Organization and Economics (JAROE) Indo-Fintech Intellectuals: Journal of Economics and Business Research Horizon Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Yantiana, Nella
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Enchancing Sustainability: The Impact of Green Accounting Using Green Restaurant Indicators HALIM, Ardinny Berlian; YANTIANA, Nella; MUHSIN, Muhsin
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 3 (2024): International Journal of Environmental, Sustainability, and Social Science (May
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i4.1103

Abstract

Indonesia currently ranks fourth in the world's food waste production, with food waste accounting for 41.2% of total waste. This study evaluates the impact of implementing green accounting on the environmental performance of restaurants. Green accounting considers environmental aspects in financial statements, including a business's environmental impact, use of natural resources, and mitigation efforts. It includes using environmentally friendly materials, efficient waste management, and renewable energy in restaurants. The research was conducted at AE Kitchen & Dessert Restaurant in Pontianak using qualitative data from observation, interviews with the restaurant owner and four customers, and documentation. This restaurant has implemented green accounting well, and many green restaurant indicators have been implemented. The results showed that green accounting is essential in the restaurant industry to effectively manage environmental costs, reduce negative impacts, support sustainability, increase efficiency, and improve long-term business reputation. This research confirms that adopting green accounting is an important strategic step for the restaurant industry to reduce environmental impacts and ensure the sustainability of ecologically responsible operations.
Determinan Financial Distress pada Perusahaan Sektor Healthcare Melati, Merry Mawar; Espa, Vitriyan; Yantiana, Nella
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 7 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i7.2709

Abstract

A company's financial condition is a crucial factor that determines the survival and growth of a company. Financial distress is a condition where a company is unable to meet its financial obligations on time, which often leads to bankruptcy. Early identification of the factors that influence financial distress becomes very important to prevent wider negative impacts, not only for the company itself but also for other stakeholders, including investors, employees, and business partners. This study aims to analyze the effect of profitability, liquidity, and firm size on financial distress in healthcare companies listed on the Indonesia Stock Exchange. This research uses a quantitative method. The research was conducted on Healthcare Companies Listed on the Indonesia Stock Exchange in 2018-2022, with the object of the research being healthcare companies listed on the Indonesia Stock Exchange in 2018-2022. The results show that the significance value of ROA (0.047) is smaller than alpha (0.05), indicating that individually, the ROA variable has a significant effect on Financial Distress (FD). The significance value of CR (0.000) is much smaller than alpha (0.05), indicating that individually, the CR variable has a very significant effect on Financial Distress (FD). The significance value of FS (0.137) is greater than alpha (0.05), indicating that individually, the FS variable has no significant effect on Financial Distress (FD). Overall, the results show that the profitability (ROA) and liquidity (CR) variables have a significant effect on Financial Distress (FD), while the firm size (FS) variable has no significant effect
ANTESEDEN TRANSFER PRICING PADA PERUSAHAAN SEKTOR ENERGI YANG DI MODERASI KEPEMILIKAN MODAL (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023) Hutabarat, Auro Osti Berliana; Yantiana, Nella; Kurniawan, Rudi
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 6 No. 1 (2026): Indo-Fintech Intellectuals: Journal of Economics and Business (2026)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v6i1.4216

Abstract

Penelitian ini bertujuan untuk untuk menganalisis pengaruh leverage, ukuran perusahaan dan profitabilitas terhadap transfer pricing dengan kepemilikan manajerial sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama periode 2019-2023. Penelitian ini menggunakan program Econometric Views (Eviews) versi 13 sebagai teknik analisis data. Metode pengambilan sampel yang digunakan adalah purposive sampling, keseluruhan observasi yang dilaksanakan sebanyak 175 laporan keuangan tahunan dari 35 perusahaan sektor energi. Temuan penelitian ini mengungkapkan leverage dan ukuran perusahaan memiliki pengaruh positif signifikan terhadap transfer pricing, namun profitabilitas berpengaruh negatif dan tidak signifikan terhadap transfer pricing. Kepemilikan manajerial sebagai variabel moderasi berpengaruh positif langsung terhadap transfer pricing, namun tidak mampu memoderasi hubungan profitabilitas terhadap transfer pricing.
PENYULUHAN PENYUSUNAN LAPORAN KEUANGAN PADA UMKM DI KOTA PONTIANAK Heniwati, Elok; Yantiana, Nella; Desyana, Gita; Noviarty, Helisa; Rusliyawati, Rusliyawati; Samosir, Nelly L
ABDI EQUATOR Vol. 6 No. 1 (2026): Maret 2026
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v6i1.106097

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Pontianak dalam menyusun laporan keuangan yang sederhana, sistematis, dan sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Kegiatan dilaksanakan melalui tiga tahapan, yaitu penyuluhan teoritis, workshop praktis, dan sesi diskusi serta pendampingan. Sebanyak 35 peserta mengikuti kegiatan ini, dan hasil evaluasi menunjukkan adanya peningkatan signifikan pemahaman akuntansi, ditunjukkan oleh peningkatan nilai rata-rata dari pre-test ke post-test. Peserta juga menunjukkan minat tinggi untuk menerapkan pencatatan keuangan dalam kegiatan usaha mereka. Kegiatan ini membuktikan bahwa pendekatan partisipatif melalui praktik langsung sangat efektif dalam meningkatkan literasi keuangan pelaku UMKM. Kegiatan ini juga mendorong peserta untuk mulai menerapkan sistem pencatatan keuangan sederhana sebagai dasar pengambilan keputusan bisnis dan akses permodalan.
Pengaruh Net Profit Margin, Debt to Equity Ratio, Price Earning Ratio, dan Price to Book Value terhadap Return Saham (Studi Empiris pada Perusahaan Plastik dan Kemasan Kategori Industri Dasar yang Terdaftar di Bursa Efek Indonesia Tahun 2017–2021) Salsabila, Fadhilah Shafa'; Yantiana, Nella; Fahmi, Muhammad
Jurnal KIAFE Vol. 2 No. 4 (2024): October 2024
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v2i4.77604

Abstract

This study examines the effects of Net Profit Margin, Debt-to-Equity Ratio, Price-Earnings Ratio, and Price-to-Book Value on stock returns in plastic and packaging companies within the basic industry category listed on the Indonesia Stock Exchange during the 2017–2021 period. The study employs a quantitative approach using secondary data obtained from audited annual financial statements and stock-price information. The sample was selected through purposive sampling and consisted of nine companies with 45 initial firm-year observations. After eliminating nine outlier observations, 36 observations were included in the final analysis. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing with SPSS version 25. The results show that Net Profit Margin, Debt-to-Equity Ratio, and Price-to-Book Value have positive but insignificant effects on stock returns, while Price-Earnings Ratio has a negative but insignificant effect. Simultaneously, the four independent variables do not significantly affect stock returns. The coefficient of determination is 6.8%, indicating that the research model has limited explanatory power.
Co-Authors ., Rusliyawati alffiya, Alfiya Amartha, Pandu Andika Andika Angela, Nova Anggini, Nur Ardhi, Qisthi Ardimansyah Ardimansyah Aswat, Ibnu Ayu Puspitasari, Ayu Damayanti, Fera Desyana, Gita Dewi Ayu Lestari Elok Heniwati Espa, Vitryan Fariastuti Djafar, Fariastuti Givari, Muhammad Arbiant HALIM, Ardinny Berlian Hamzani, Umiaty Hanifadhila, Yasmin Alya Haryono Haryono Helisa Noviarty Husnul Mawarid Hutabarat, Auro Osti Berliana Ikhsan, Syarbini Jacksen Julianti, Erna Karpriana, Angga Permadi Khristina Yunita Maharani, Bintang Maulidia, Rahma Melati, Merry Mawar Melia Melia MUHAMMAD FAHMI Muhammad Syahril Alhadi Muhsin Muhsin Mustika, Ira Grania nanang nanang Nicholas, Irvin Nina Febriana Dosinta Oktari, Natasha Putri, Ayudiyah Putri, Berlian Ernita Rafles Ginting Ramadani, Ramadani Riyadi, Bernardus Rudi Kurniawan Rudy Kurniawan Rusliyawati , Rusliyawati Salsabila, Fadhilah Shafa' Samosir, Nelly L Saputra, Ricky Saputri, Eni Sari Rusmita Soleha, Wiranda Warda Tania, Gita Titik Susanti Vinata, Velia Vitriyan Espa Yodianto, Alex