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All Journal JES (Jurnal Ekonomi STIEP) International Journal of Economics and Management Research
Sayugo Adi Purwanto
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA CV BENGKEL BUNGA HARAPAN DI KABUPATEN BERAU Sayugo Adi Purwanto
Jurnal Ekonomi STIEP Vol. 3 No. 2 (2018): JES ( Jurnal Ekonomi STIEP )
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.024 KB) | DOI: 10.54526/jes.v3i2.7

Abstract

Determination of capital structure is very important for companies and parties outside the company such as creditors and investors because it is very basic and has a long-term impact. One important consideration that must be considered carefully before determining the company's capital structure is the consideration of the amount of capital costs from all funds / capital used by the company. In determining the capital structure must be able to reflect the balance or comparison between foreign capital and own capital that is best in a company influenced by many factors, including: asset structure and earning stability. CV Bunga Harapan Workshop in Berau District in the face of tight business competition must be able to establish an optimal capital structure. This is because the capital structure is an important problem for every company, because the good and bad capital structure will have a direct effect on the company's financial position. The initial observation shows CV Bunga Harapan Workshop in Berau District does not understand the problem of the capital structure.The purpose of this study was to determine the effect of asset structure and earnings stability on the capital structure on CV Harapan Bunga Workshop in Berau District. Data analysis tools used were normality test, multicollinearity test, autocorrelation test, multiple linear regression analysis, determination coefficient, t test and F test. The results of this study conclude that the structure of assets and earnings stability have a significant effect on the capital structure of CV Bunga Harapan Workshop in Berau District. This is evidenced by the results of the F test where F-count is greater than F-table (21.115> 4.74) and significant value 0.001 <0.05. The asset structure has a significant effect on the capital structure at CV Bunga Harapan Workshop in Berau District. This is evidenced by the results of the t test where -t count is smaller than -t-table (-3,078 <-2,365) and significant value (0,000) smaller than 0,05. Earning stability has a significant effect on the capital structure at CV Bunga Harapan Workshop in Berau District. This is evidenced by the results of the t test where t-count is greater than t-table (2.975> 2.365) and a significant value (0.021) which is smaller than 0.05.
Improving Financial Report Quality Through Good Governance and Government Accounting Standards in Berau Regency Siti Munawaroh; Sayugo Adi Purwanto; Djupiansyah Ganie; Caetano Carceres Correia
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.289

Abstract

This research explored the influence of Good Governance and Government Accounting Standards on the quality of financial reports Management Agency and Regional Assets of Berau Regency. Primary data were collected through questionnaires distributed to 60 respondents who were employees of the BPKAD of Berau Regency and used as research samples. "The analysis, which included several statistical tests, yielded significant insights and conclusions about the study's focus. 1) Good governance significantly enhances financial report quality in Berau Regency's financial management 2) Government Accounting Standards significantly impact financial report quality in Berau Regency. 3) Good governance and SAP, when implemented together, substantially improve financial reporting quality
The Influence of Sustainability Report Disclosure on The Performance of Banking Companies Listed on The Indonesia Stock Exchange Djupiansyah Ganie; Siti Munawaroh; Sayugo Adi Purwanto; Desi Putri Febrianti; Caetano Carceres Correia
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.290

Abstract

Based on the results of the study, it can be seen that the disclosure of sustainability reports on the economic aspect does not have a positive and significant effect on company performance as proxied by ROA, while on DAR it has a negative and significant effect. On the environmental aspect, it has a positive and significant effect on company performance as proxied by ROA but on DAR it has no effect. And on the social aspect, ROA has a negative and significant effect while on DAR it has a positive and significant effect.
Environmental Accounting, Environmental Cost and Environmental Performance to Influence Green Competitive Advantage at PT. Berau Coal Sayugo Adi Purwanto; Siti Munawaroh; Djupiansyah Ganie
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.291

Abstract

A company in operate his efforts Of course have objective, Wrong the only one is the maximization of the company's value. But what needs to be considered is the competitive advantage to compete with other companies and maintain its position. One of them One superiority competitive a company is green competitive advantages. Method to see how companies implement green competitive advantage is with environmental accounting which also involves environmental costs. One company whose type of business is directly related to the environment is PT Berau Coal. The purpose of this study is to determine the extent to which environmental accounting , environmental cost and environmental performance affect green competitive advantage at PT Berau Coal. This study is a quantitative study. Where the person who acts as a resource person is all over employee level low And middle manager on PT Berau Coal. Analysis The data in this study used the SPSS program. Results from study in show that : (1) Environmental accounting And environmental cost partially has a significant effect on green competitive advantage , while environmental performance partially does not have a significant effect on green competitive advantage at PT Berau Coal; (2) Environmental accounting, environmental cost and environmental performance simultaneously have a significant effect on green competitive advantage at PT Berau Coal and (3) Environmental cost is the factor that has the most dominant effect on green competitive advantage at PT Berau Coal.
Co-Authors Caetano Carceres Correia Desi Putri Febrianti Djupiansyah Ganie Siti Munawaroh