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Pengaruh Environmental Responsibility dan Green Innovation Terhadap Nilai Perusahaan Shelin Cristian; Siti Khairani
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.14531

Abstract

This study aims to examine the effect of Environmental Responsibility and Green Innovation on firm value. The research employs a quantitative approach using secondary data obtained from companies' annual and sustainability reports. The sampleconsistst of 92 observations selected through purposive sampling, and the data are analyzed using multiple linear regression. The findings indicate that Environmental Responsibility has a significant effect on firm value, while Green Innovation does not. However, simultaneously, Environmental Responsibility and Green innovation have a significant influence on firm value.
The Penerapan SIA Persediaan Suku Cadang Pada PT Perkebunan Nusantara 1 Region 7 Shahib Hibatullah Malik; Siti Khairani
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.14796

Abstract

This research is a qualitative research that aims to find out how the spare parts inventory accounting information system at PT. Perkebunan Nusantara 1 Regional 7 Sungai Niru Factory. Data collection techniques through observation and interviews. The results of the study indicate that at the beginning of the process of implementing the use of accounting information systems there are challenges in implementing accounting information systems using SAP applications where the company still uses manual methods, namely Excel, to record spare parts inventory, challenges need to be developed in using SAP applications because this will help the company fully in working efficiently.
Pengaruh Good Corporate Governance dan Green Accounting terhadap Nilai Perusahaan Tiara Aisyah Putri; Siti Khairani
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15207

Abstract

This study aims to examine the effect of Good Corporate Governance (GCG) disclosure through the managerial ownership mechanism and Green Accounting on firm value in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The sample was selected using a purposive sampling technique, resulting in 28 companies. Data analysis was conducted using multiple linear regression analysis. The results indicate that GCG disclosure through the managerial ownership mechanism has no significant effect on firm value, while Green Accounting has a significant effect on firm value.
Pengaruh Kinerja Perusahaan dan CSR Terhadap Nilai Perusahaan Perbankan Periode 2021-2024 Jerry Saputra; Siti Khairani
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15385

Abstract

This study aims to determine the Effect of Company Performance and CSR on Company Value (Study in the Banking Sector listed on the IDX for the period 2021-2024. In this study the research method used is a quantitative research method. The population of this study is companies in the Banking Sector listed on the Indonesia Stock Exchange (IDX) from 2021-2024. The sample in this study was obtained using a purposive sampling technique totaling 31 companies in the Banking Sector. The data analysis technique used in this study is multiple linear regression. The results of the study show that ROA has a positive and significant effect on PBV, CSRD has no effect on PBV.
Digitalisasi Akuntansi dan Pengelolaan Keuangan Usaha Kecil Menengah (UKM) Karin Chlarista Putri; Siti Khairani
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15442

Abstract

This study aims to analyze the effect of accounting digitalization on the financial management of Small and Medium Enterprises (SMEs), with financial literacy as a moderating variable in Palembang City. The study employs a quantitative approach with a correlational research design. Data were collected through questionnaires distributed to 121 SME owners located in Sukarami, Ilir Timur I, and Ilir Timur II districts. Data analysis was conducted using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS software. The results indicate that accounting digitalization has a positive and significant effect on SME financial management. In addition, financial literacy also has a positive and significant effect on SME financial management. The moderation analysis shows that financial literacy moderates the relationship between accounting digitalization and financial management with a weakening effect. This finding suggests that at higher levels of financial literacy, SMEs tend to be less dependent on accounting digitalization. This study emphasizes the importance of balancing the implementation of accounting technology with the enhancement of financial literacy among SME owners.