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All Journal Jurnal MEBIS (Manajemen dan Bisnis) International Journal of Educational Research and Social Sciences (IJERSC)
Darman, Darman Saputra
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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SUSTAINABILITY REPORTING DISCLOSURE ANALYSIS AND PLATINUM RATING ASRRAT 2023 PT PETROKIMIA GRESIK REPORTING PERIOD 2022 Darman, Darman Saputra; Wibawa, Dian Prihardini; Julia, Julia
Jurnal Mebis Vol. 9 No. 1: July 2024
Publisher : UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/mebis.v9i1.568

Abstract

This study aims to reveal sustainability reporting that supports the fact that PT Petrokimia Gresik in 2022 became one of the platinum winners in the 2023 ASRRAT ranking. This type of research is a qualitative descriptive approach with the Content Analysis method in the 2022 PT Petrokimia Gresik sustainability report. The company PT Petrokimia Gresik has disclosed their sustainability performance 100% in accordance with the 2021 GRI standards, so this shows a strong commitment to transparency and accountability in various aspects of their operations, including economic, social, and environmental performance. Based on the results of the analysis with the analysis method used, the results of the fully applied test were obtained so that this confirms the fact that PT Petrokimia Gresik in 2022 received platinum in the 2023 ASRRAT rating. It is hoped that in the future the sustainability reporting period will continue to sharpen the level of full applied compliance and continue to strive to improve full applied compliance. and support the concept of sustainability that has a good impact on internal and external stakeholders.
Impact Of Returns, Risk On Interest In Investing During The Covid-19 Pandemic Darman, Darman Saputra; Julia, Julia
International Journal of Educational Research & Social Sciences Vol. 2 No. 5 (2021): October 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v2i5.170

Abstract

This study aims to determine the effect of return, risk on interest in investing during the covid 19 pandemic. The population in this study were all customers of the Indonesia Stock Exchange (IDX) Pangkalpinang City with a total sample of 377 respondents. The sampling technique was carried out using a non-probability sampling method, namely the accidental sampling technique. This type of research is quantitative research with primary data types obtained directly through the distribution of online questionnaires using google form. This research uses multiple regression analysis technique.The results of this study indicate that (1) the return variable has a significant effect on interest in investing during the covid 19 pandemic. (2) the risk variable has a significant effect on interest in investing during the covid 19 pandemic. (3) the attitude variable has a significant effect on interest in investing during the pandemic. covid 19. The conclusion of this study shows that IDX customers have a good understanding of returns and risks, and have a positive attitude towards investing during the covid 19 pandemic, encouragement from those closest to them as well as the confidence from within customers to invest, greatly affects customer investment interest during the covid 19 pandemic.
Auditor Professional Integrity Factors on Audit Quality Julia, Julia; Darman, Darman Saputra
International Journal of Educational Research & Social Sciences Vol. 2 No. 5 (2021): October 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v2i5.171

Abstract

This Study aims to determine and analyze the influence of independency, due professional care and moral reasoning on audit quality at BPK RI Representative of Bangka Belitung Province. This type of research is quantitative research with used primary research data obtained through distributing questionnaires. The population and sample of this research is all auditors at BPK RI Representative of Bangka Belitung Province. Determination of sample using saturating sampling method, which means the entire population is sample. This study uses multiple regression analysis techniques. The result of this research indicate that independency and due professional care variables have an influence on audit quality at BPK RI Representative of Bangka Belitung Province. Its shows that when the independency and due professional care getting large, the audit quality is getting high as well. Implementation with an optimal independency and due professional care will increase the realization of each part of the examination effectively and efficiently, and be able to account for the audit result properly. While, moral reasoning has not influence on audit quality at BPK RI Representative of Bangka Belitung Province.The reason is the level of moral reasoning varies depending on the understanding and perspective of each auditor so cannot be used as a determinant of the audit quality produced by an auditor
Co-Authors Dian Prihardini Wibawa Julia Julia