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All Journal VALENSI JURNAL PENDIDIKAN TAMBUSAI Jurnal Riset Akuntansi dan Keuangan Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ekonomika Dan Bisnis Journal of Scientific Research, Education, and Technology Jurnal Riset Akuntansi Soedirman Journal of Authentic Research Goodwood Akuntansi dan Auditing Reviu Jurnal abimana (Jurnal Pengabdian Kepada Masyarakat Nasional) Jurnal Ilmiah Nusantara
Dewi, Anita Kusuma
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Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Medicine & Pharmacology Physics Public Health Social Sciences Other

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The Influence of Capital Structure, Profitability, and Company Growth on Company Value ludwiga, Sevira Adellia; Dewi, Anita Kusuma; Nurmala, Nurmala
Goodwood Akuntansi dan Auditing Reviu Vol. 4 No. 1 (2025): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i1.5282

Abstract

Purpose: The purpose of this study is to examine the effect of capital structure, profitability, and company growth on firm value in transportation and logistics companies listed on the Indonesia Stock Exchange for the period 2020–2024. Methodology/Approach: This study was conducted using a quantitative approach. The data was collected from the financial reports of transportation and logistics companies listed on the Indonesia Stock Exchange. The analysis was carried out using Microsoft Excel and SPSS 27 software. The method used for testing was multiple linear regression analysis. Results/Findings: The results showed that capital structure and profitability had a significant positive effect on firm value, while company growth did not have a significant effect on firm value. Conclusions: It can be concluded that firm value in transportation and logistics companies is more influenced by how efficiently they manage capital and generate profits than by growth opportunities. Limitations: This study is limited to secondary data from financial statements and does not consider qualitative factors or macroeconomic variables that may influence firm value. Contribution: This research contributes to the field of financial management, especially in helping investors and company management understand which internal financial factors most influence firm value in the transportation and logistics sector in Indonesia.
The Influence of Green accounting, Sustainability Report Disclosure and Environmental Performance on Firm Value Azzahra, Amalia Cahya; Damayanti, Damayanti; Dewi, Anita Kusuma
Goodwood Akuntansi dan Auditing Reviu Vol. 4 No. 1 (2025): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i1.5386

Abstract

Purpose: This study aims to examine the effect of green accounting, sustainability report disclosure, and environmental performance on firm value of companies listed on the Indonesia Stock Exchange (IDX) and registered as PROPER participants during 2019-2023. Methodology/approach: a quantitative approach was employed using secondary data from annual reports, financial statements, and sustainability reports of the sample companies. Purposive sampling was applied, resulting in 30 companies that met the criteria. Data analysis was conducted through multiple linear regression with SPSS version 25. Results/findings: The results indicate that green accounting and environmental performance have a positive and significant effect on firm value, while sustainability report disclosure shows a negative significant effect. Simultaneously, the three independent variables significantly affect firm value with an adjusted R 2 of 18.8%, suggesting that other variables outside the model explain the remaining variation. Conclusions : The study concludes that environmentally based practices such as green accounting and strong environmental performance strengthen legitimacy and investor confidence. However, sustainability report disclosure has not yet been perceived as value-added information in the Indonesian context. Limitations: The study is limited by the possibility that the effects of sustainability practices may not be visible in the short term. Companies are advised to improve environmental standards and separate environmental costs from CSR to enhance transparency. Contribution: This research contributes to the accounting and sustainability literature by providing empirical evidence on the role of environmental practices in firm value. The findings are useful for companies, regulators, policymakers in strengthening sustainability practices and improving long-term corporate reputation.
Synthesis and Characterization of Copoly(Anethole-Stearyl Acrylate) as Phenol Adsorbent Handayani, Desi Suci; Pramono, Edi; Dewi, Anita Kusuma
Jurnal Kimia Valensi Jurnal Kimia VALENSI, Volume 11, No. 2, November 2025
Publisher : Department of Chemistry, Faculty of Science and Technology Syarif Hidayatullah Jakarta State Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jkv.v11i2.46484

Abstract

This study aims to synthesize copoly (Anethole-stearyl acrylate, SA) through cationic polymerization at room temperature (28–36°C) under a nitrogen atmosphere. The synthesis was carried out without a solvent using BF3O(C2H5)2 as the initiator. SA was added in varying weights of 2%, 4%, and 6% relative to anethole. The product obtained from the synthesis was then applied as a phenol adsorbent using the batch method at different contact times. FTIR (Fourier Transform Infrared) analysis showed that methoxy group (-OCH3) termination occurred at wavenumber 1147 cm-1, followed by the loss of vinyl group (C=C) at 1633–1654 cm-1. In addition, the loss of =C-H vinyl bending and stretching group absorption occurred at 964–998 cm-1 and 3025–3095 cm-1, respectively. Structural analysis using 1H-NMR showed the loss of the vinyl group proton signal at a chemical shift (δH) of 5.8–39 ppm. The addition of 2%, 4%, and 6% SA led to an increase in intrinsic viscosity of 26.891, 41.093, and 55.336, respectively. The morphology of copoly showed the presence of various cavities. The degradation temperature of the product increased with the addition of SA. During the application of copoly as a phenol adsorbent, the 6% (w/w) concentration had the largest adsorption capacity of 2.22 mg/g.
Penguatan Dinamika Kelompok Tani Kopi Melalui Partisipasi Petani Dalam Inovasi Pembuatan Pupuk Kompos Limbah Kulit Kopi noer, irmayani; Nuryanti, Ni Siluh Putu; Putri, Dwi Desmiyeni; Kuriawan, Henry; Dewi, Anita Kusuma; Kusuma , Anita
Jurnal Abimana (Jurnal Pengabdian Kepada Masyarakat Nasional) Vol 2 No 2 (2025): Desember
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/abimana.v2i2.4511

Abstract

Kinerja agribisnis kopi harus dikuatkan, sehingga peluang bisnis yang semakin terbuka dapat dinikmati pula oleh petani secara berkeadilan. Peningkatkan kinerja agribisnis memerlukan dukungan SDM petani yang andal. Kegiatan pendampingan pada Kelompok Triguna 45 dilakukan melalui rangkaian kegiatan penyuluhan dan demonstrasi. Hasil kegiatan menunjukkan bahwa 93,3% petani paham tentang praktik perkebunan kopi secara berkelanjutan. Kedinamisan dalam kelompok juga menunjukkan peningkatan dilihat dari partisipasi petani anggota dalam kegiatan penyuluhan dan demonstrasi yang meningkat dari semula 65% meningkat menjadi 97 %. Edukasi yang diberikan kepada mitra memberikan dampak positif terhadap pengetahuan mitra tentang praktik pembuatan pupuk kompos berbahan limbah tanaman kopi serta bermanfaat meninkatkan keeratan hubungan dan keaktifan petani dalam pertemuan-peremuan kelompok.
Pengaruh Pajak Kendaraan Bermotor, Bea Balik Nama Kendaraan Bermotor dan Pajak Air Permukaan Terhadap Pendapatan Asli Daerah Provinsi Lampung Ramadan, Ivan Mahardika; Dewi, Anita Kusuma; Kurniawan, Henry
Journal of Authentic Research Vol. 5 No. 1 (2026): Februari
Publisher : LITPAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/wvawva49

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pajak Kendaraan Bermotor, Bea Balik Nama Kendaraan Bermotor, dan Pajak Air Permukaan terhadap Pendapatan Asli Daerah Provinsi Lampung. Penelitian menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif kausal. Data yang digunakan merupakan data sekunder yang diperoleh dari Badan Pendapatan Daerah Provinsi Lampung dengan cakupan seluruh kabupaten dan kota di Provinsi Lampung selama periode 2020–2023. Teknik pengambilan sampel menggunakan sampel jenuh, sehingga seluruh populasi dijadikan sebagai sampel penelitian. Analisis data dilakukan menggunakan regresi linier berganda setelah model memenuhi uji asumsi klasik. Hasil penelitian menunjukkan bahwa Pajak Kendaraan Bermotor, Bea Balik Nama Kendaraan Bermotor, dan Pajak Air Permukaan secara simultan berpengaruh terhadap Pendapatan Asli Daerah Provinsi Lampung. Secara parsial, Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor berpengaruh signifikan terhadap Pendapatan Asli Daerah, sementara Pajak Air Permukaan juga menunjukkan pengaruh meskipun dengan kontribusi yang relatif lebih kecil. Temuan ini menegaskan pentingnya optimalisasi pengelolaan pajak daerah sebagai upaya memperkuat kapasitas fiskal dan kemandirian keuangan daerah. This study aims to analyze the effect of Motor Vehicle Tax, Motor Vehicle Title Transfer Fee, and Surface Water Tax on the Regional Original Revenue of Lampung Province. The research employs a quantitative approach with a causal associative design. Secondary data were obtained from the Regional Revenue Agency of Lampung Province, covering all regencies and cities in Lampung Province during the period 2020–2023. A saturated sampling technique was applied, in which all members of the population were included as research samples. Data analysis was conducted using multiple linear regression after the regression model satisfied the classical assumption tests. The study results indicate that Vehicle Tax, Vehicle Ownership Transfer Fee, and Surface Water Tax simultaneously have no significant effect on the Original Local Revenue of Lampung Province. Partially, Vehicle Tax and Vehicle Ownership Transfer Fee have a significant effect on the Original Local Revenue, while Surface Water Tax also shows an effect, albeit with a relatively smaller contribution. These findings emphasize the importance of optimizing local tax management as an effort to strengthen fiscal capacity and financial independence of the region. In practice, the regional government is advised to enhance supervision and services in the collection of Vehicle Tax and Vehicle Ownership Transfer Fee, as well as to utilize digital technology to increase public compliance, thereby maximizing the contribution of local taxes.
Co-Authors anggraini, Depita Asman, Auzia Aulia Asman Azzahra, Amalia Cahya Damayanti Damayanti Damayanti Desi Suci Handayani Dwi Desmiyeni Putri Edi Pramono Fitri Mareta, Fitri Handayani, Refti Puput Henry Kurniawan Iralia, Athifah Milda Khoirunnisa, Rizka Kuriawan, Henry Kurnianti, Mega Ayu Kurniawan, Umarudin Kusuma , Anita ludwiga, Sevira Adellia Ni Siluh Putu Nuryanti Noer, Irmayani Nurmala Nurmala Nurmala Pangesti, Bella Pentiana, Destia Pramesti, Pamela Gita Ramadan, Ivan Mahardika Ridwansyah, Eksa Rusmianto Setiyabudi, Lulu Yulianto, Asep Nurrahman Yusri, Amrina