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Implication of Environmental Management System and Environmental Performance on Financial Performance of Entities with Foreign Ownership as Moderator Anggara, Berwin; Safitri, Vera Apri Dina; Naz, Isbahna
Jurnal Analisis Bisnis Ekonomi Vol 19 No 1 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v19i1.4857

This research aims to examine the determination of the Environmental Management System (EMS) and environmental performance on the company's financial performance as moderated by foreign ownership in the stock structure of manufacturing companies listed on the Indonesia Stock Exchange. This research uses a quantitative method by analyzing 27 manufacturing companies listed on the IDX through purposive sampling-based sample selection, then data analysis using the moderated regression analysis method. The results showed that foreign ownership could not moderate the effect of EMS proxied by ISO 14001 certification on the financial performance of the entity proxied by ROA, but on the other hand, the structure of foreign ownership shares could positively and significantly moderate the effect of environmental performance proxied by PROPER KLHK. on the entity's financial performance. Meanwhile, if tested directly, neither EMS nor environmental performance has an effect on the company's financial performance.

Perkembangan Pasar Modal Syariah di Era Digital: Peluang dan Problematika yang Dihadapi Nur Aisyah, Aldavia; Anggara, Berwin
Mauriduna: Journal of Islamic Studies Vol 5 No 5 (2024): Mauriduna: Journal of Islamic Studies, December 2024
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat, Sekolah Tinggi Ilmu Bahasa Arab Ar Raayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37274/mauriduna.v6i1.1373

Percepatan pertumbuhan ekonomi yang signifikan mendorong berkembangnya pasar modal syariah sebagai instrumen keuangan non-bank yang sesuai dengan prinsip-prinsip syariah. Di era digital, pasar modal syariah semakin berkembang dengan memanfaatkan teknologi seperti fintech, aplikasi mobile, dan platform digital untuk mempermudah akses dan partisipasi investor. Namun, pesatnya perkembangan teknologi juga memunculkan peluang dan problematika yang beriringan. Karena itu, penelitian ini bertujuan untuk mengeksplorasi peluang dan problematika digitalisasi pasar modal syariah, serta mencari solusi yang dapat diterapkan. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi pustaka analitis untuk menggali perkembangan, peluang, serta problematika pasar modal syariah di era digital. Pembahasan mencakup peluang seperti inklusi keuangan dan edukasi literasi syariah, serta problematika terkait dengan rendahnya literasi keuangan syariah, keamanan data, dan penerapan teknologi baru yang memerlukan pengawasan agar tetap sesuai dengan prinsip-prinsip syariah. The significant acceleration of economic growth has encouraged the development of the Islamic capital market as a non-bank financial instrument that complies with sharia principles. In the digital era, the Islamic capital market is increasingly developing by utilising technology such as fintech, mobile applications, and digital platforms to facilitate investor access and participation. However, the rapid development of technology also creates opportunities and problems that go hand in hand. Therefore, this study aims to explore the opportunities and problems of digitalisation of the Islamic capital market, as well as to find solutions that can be applied. This research uses a qualitative method with an analytical literature study approach to explore the development, opportunities, and problems of the Islamic capital market in the digital era. The discussion covers opportunities such as financial inclusion and sharia literacy education, as well as problems related to low sharia financial literacy, data security, and the application of new technology that requires supervision to remain in accordance with sharia principles.

STUDI EFEKTIVITAS AUDIT INTERNAL DALAM UPAYA MITIGASI TINDAKAN FRAUD DI INSTITUSI PEMERINTAHAN Anggara, Berwin; Ariani, Siti Septi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.622

The purpose of this study was to examine the impact of internal audit effectiveness and its success factors (Independence, Internal Control, Professionalism, and Competence) on fraud prevention in the Metro City Inspectorate. The research utilized quantitative methods and involved 31 respondents. Data collection was conducted using a questionnaire distributed to Functional Auditor Positions (JFA) who had worked at the Metro City Inspectorate for over a year. The collected data was tabulated and subjected to classical assumptions testing, multiple linear regression tests, and hypothesis testing using SPSS Statistics 26. The study findings revealed that the effectiveness of internal audit, specifically the independence of internal auditors, did not significantly affect fraud prevention. However, internal control and auditor competence were found to influence fraud prevention. Professionalism, on the other hand, showed no significant impact on fraud prevention. The simultaneous test indicated that independence, internal control, professionalism, and competence collectively had an impact on fraud prevention

Analisis Literasi Keuangan Dalam Meningkatkan Perkembangan Usaha Pada Rumah Produksi Cekeremes Mbok Kaseh Nur Arista, Arini; Hakiki, Nurul; Anita, Lella; Anggara, Berwin
Jurnal Media Informatika Vol. 6 No. 1 (2024): Jurnal Media Informatika Edisi September - Desember
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to analyze financial literacy in UMKM, with a focus on Cekeremes Mbok Kaseh Production House. The approach used in approach used in this research is descriptive qualitative, in which data is collected through in-depth interviews with business owners and direct observation of operational activities. The results showed that the level of financial literacy financial literacy level of UMKM owners is still inadequate. This can be seen from the absence of systematic financial records, such as income statements and balance sheets, as well as a lack of understanding of cash flow management and long-term financial planning. The results of the research and observations show that the level of financial literacy of UMKM owners is still inadequate. financial literacy level of UMKM owners is still inadequate. This is reflected in the lack of understanding of systematic financial planning, efficient cash management, and difficulties in accessing financing. efficient cash management, and difficulties in accessing appropriate financing and employment aspects. This has a significant impact on their ability to grow their businesses. develop their business. Thus, this study concludes that better financial literacy is needed to improve the sustainability and growth potential of MSMEs such as the and growth potential of UMKM such as Cekeremes Mbok Kaseh Production House

PENGARUH TINGKAT PENDIDIKAN DAN PEMAHAMAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN UMKM DI KECAMATAN NEGERI KATON Anggraeni, Nadia; Anita, Lella; Apridasari, Esty; Anggara, Berwin
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5749

Usaha mikro,kecil dan menengah (UMKM) memegang peranan penting dalam pembangunan dan pertumbuhan perekonomian negara Indonesia,bertujuan untuk mengembangkan perekonomian yang mandiri. Penelitian ini bertujuan untuk menguji pengaruh tingkat pendidikan dan pemahaman akuntansi terhadap kualitas laporan keuangan UMKM di Kecamatan Negeri Katon. Penelitian ini menggunakan desain penelitian deskriptif dengan sifat kuantitatif dan menggunakan data primer yang dikumpulkan melalui penyebaran kuesioner. Kuesioner pada penelitian ini berjumla h 22 pertanyaan atau pernyataan dimana masing-masing variabel laporan keuangan yang terdiri dari 12 pertanyaan, variabel tingkat pendidikan 6 pertanyaan dan pemahaman akuntansi 4 pertanyaan dengan menggunakan skala likert 1-5. Hasil penelitian menunjukkan bahwa tingkat Pendidikan dan pemahaman akuntansi berpengaruh signifikan terhadap kualitas laporan keuangan UMKM di Kecamatan Negeri Katon

Implication of Environmental Management System and Environmental Performance on Financial Performance of Entities with Foreign Ownership as Moderator Anggara, Berwin; Safitri, Vera Apri Dina; Naz, Isbahna
Jurnal Analisis Bisnis Ekonomi Vol 19 No 1 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v19i1.4857

This research aims to examine the determination of the Environmental Management System (EMS) and environmental performance on the company's financial performance as moderated by foreign ownership in the stock structure of manufacturing companies listed on the Indonesia Stock Exchange. This research uses a quantitative method by analyzing 27 manufacturing companies listed on the IDX through purposive sampling-based sample selection, then data analysis using the moderated regression analysis method. The results showed that foreign ownership could not moderate the effect of EMS proxied by ISO 14001 certification on the financial performance of the entity proxied by ROA, but on the other hand, the structure of foreign ownership shares could positively and significantly moderate the effect of environmental performance proxied by PROPER KLHK. on the entity's financial performance. Meanwhile, if tested directly, neither EMS nor environmental performance has an effect on the company's financial performance.

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