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All Journal JURNAL RISET AKUNTANSI GOING CONCERN JURNAL LENTERA BISNIS Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Pattimura Proceeding : Conference of Science and Technology Jurnal Akuntansi Kontemporer
Paledung, Marannu
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ANALISIS KINERJA KEUANGAN MENGGUNAKAN ECONOMIC VALUE ADDED, MAKRET VALUE ADDED DAN FINANCIAL VALUE ADDED PADA PERUSAHAAN MAKANAN DAN MINUMAN DI INDEKS KOMPAS100 BEI PERIODE 2018-2020 Paledung, Marannu; Karamoy, Herman; Tirayoh, Victorina Z.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.3.36339.2021

Abstract

Economic Value Added (EVA), Market Value Added (MVA), and Financial Value Added (FVA) are methods of analyzing financial performance based on value added. The purpose of this study is to analyze the financial performance of food and beverages companies listed in Indeks Kompas100 IDX during 2018-2020. The research method used is qualitative descriptive. The sampling technique used in this study is purposive sampling. A total of six food and beverages companies were used as sample. The result of the study indicates that with the use of EVA method, the companies get negative EVA result (EVA < 0). Only PT Sariguna Primatirta Tbk gets a positive EVA result (EVA > 0) from 2018-2020. Furthermore, with the use of MVA method, all the companies get positive MVA result (MVA >0). With the use of FVA method, all the companies also get positive FVA result (FVA > 0).
TREN PERKEMBANGAN PENELITIAN AKUNTANSI HIJAU: SYSTEMATIC LITERATURE REVIEW Paledung, Marannu; Nurdiyanti, Desi; Damayanti, Ratna Ayu; Said, Darwis
Jurnal Akuntansi Kontemporer Vol. 15 No. 2 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i2.4366

Abstract

Research Purposes: This study aims to review the information that has existed in previous studies because the concept of Green Accounting (GA) in Indonesia is still in the growth stage and as a basis for scientific development and can provide ideas related to new topics in the future. Research Methods: This research used the systematic literature review (SLR) method and a total of 47 articles accredited with SINTA was analyzed in this study.Research Results and Findings: The development trend of the number of publications related to Green Accounting is still fluctuating from 2012 to 2022. The most used research method is quantitative research. The most widely used instruments in collecting data in such studies mainly used documentation techniques. And analyze the most widely used data is the multiple regression method. The overall research series related to the implementation of GA in Indonesia is quite good but needs improvement because there has not been much research and limited topics. This research has implications for environmental management actions, and efforts based on environmentally friendly principles or green innovation can continue to increase.
FILOSOFI LAUT MALUKU DALAM PARADIGMA BLUE ACCOUNTING Bakri, Muh. Ziaul Haq; Rabiyah, Ulfa; Amahoru, Nur Hikmah Helida; Paledung, Marannu
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.1993

Abstract

The sea, as the lifeblood of Indonesian coastal communities, particularly in the Maluku Islands, plays a central role in economic, social, and cultural aspects. Although the blue accounting paradigm offers a solution for integrating ecological and social dimensions in marine accounting reporting, many practices still focus on a technocratic approach that tends to ignore local values. This study aims to develop a blue accounting paradigm based on the local wisdom of the Maluku community, by exploring customary principles such as Sasi and Pela Gandong, which focus on ecological balance and sustainability. Through a reflective-philosophical approach, this study analyzes the ontological, epistemological, and axiological dimensions that shape the Maluku community's perspective on the sea. The findings indicate that the sea is not only viewed as an economic resource, but as a living entity containing moral and spiritual values. Therefore, blue accounting needs to accommodate these values ​​in the reporting system to produce fairer and more sustainable accountability. This study also suggests the integration of local wisdom within national and international policy frameworks, as well as the importance of developing customary-based indicators to strengthen the sustainability of marine ecosystems.
Integrating Blue Carbon into Indonesia’s Carbon Market Using the Total Economic Value Framework Paledung, Marannu; Amahoru, Nur Hikmah Helida; Latupeirissa, Christy Clayde
Pattimura Proceeding 2026: Proceeding of the 3rd International Conference of International Conference on Business and Eco
Publisher : Pattimura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/pcst.2026.iconbe.p260-266

Abstract

Blue carbon ecosystems such as mangroves, seagrass meadows, and tidal marshes play a strategic role in climate change mitigation and in the provision of socio-ecological ecosystem services. Indonesia possesses the world’s largest blue carbon potential; however, integrating it into the national carbon market mechanism continues to face conceptual, methodological, and institutional challenges. This article aims to analyze the readiness of Indonesia’s regulatory and institutional frameworks for integrating blue carbon into the carbon market, and to develop an operational framework for applying Total Economic Value (TEV) in blue carbon accounting and valuation. This study adopts a qualitative, document-based approach with structured analysis of national regulations, international guidelines (IPCC, UNFCCC, SEEA-EA, and SEEA-Oceans), sustainability reporting standards (IFRS S2 and GRI), and secondary data derived from official reports and scientific literature. The findings indicate that the main weaknesses lie in limited coastal carbon stock data, the absence of a standardized national baseline, a weak Monitoring, Reporting, and Verification (MRV) system, and the lack of operational integration of TEV into carbon accounting and market mechanisms. This study proposes an integrative framework linking TEV, natural capital accounting, MRV, and sustainability reporting to enhance the credibility, transparency, and economic value of Indonesia’s blue carbon. Policy implications emphasize strengthening blue carbon accounting standards, establishing a national baseline, and cross-institutional integration to support the development of a sustainable carbon market
Literasi Keuangan Digital: Upaya Pencegahan Investasi Bodong pada Guru dan Pegawai SMP Negeri 7 Maluku Tengah Gainau, Paskanova Christi; Latupeirissa, Christy Clayde; Paledung, Marannu; Amahoru, Nur Hikmah Helida; Bakri, Muh. Ziaul Haq
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 6 No. 2 (2026): Maret 2026 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/altifani.v6i2.1127

Abstract

Investasi merupakan keputusan bijak yang penting bagi individu, namun rendahnya literasi investasi menyebabkan banyak masyarakat terjerumus dalam investasi ilegal. Berdasarkan Survei Nasional Literasi dan Inklusi Keuangan (SNLIK) 2022, indeks literasi keuangan Provinsi Maluku sebesar 40,78%, berada di bawah rata-rata nasional. Sementara itu, indeks inklusi keuangan mencapai 78,7%, menunjukkan tingginya akses masyarakat terhadap produk keuangan tanpa diimbangi pemahaman yang memadai. Kondisi ini meningkatkan risiko terjadinya investasi bodong. Kegiatan pengabdian ini bertujuan memberikan penguatan literasi keuangan digital kepada guru dan pegawai SMP Negeri 7 Maluku Tengah sebagai kelompok usia produktif dengan penghasilan tetap. Selain melindungi diri sendiri, para guru diharapkan dapat meneruskan edukasi kepada siswa. Metode pelaksanaan meliputi studi pendahuluan, identifikasi dan perumusan masalah, penetapan tujuan, sosialisasi, wawancara, analisis, serta penyusunan kesimpulan dan saran. Kegiatan dilakukan melalui satu kali pelatihan dengan luaran artikel ilmiah nasional terakreditasi dan TKT level 1.
Co-Authors Amahoru, Nur Hikmah Helida Bakri, Muh. Ziaul Haq Darwis Said, Darwis Gainau, Paskanova Christi Herman Karamoy Latupeirissa, Christy Clayde Nurdiyanti, Desi Rabiyah, Ulfa Ratna Ayu Damayanti Victorina Z. Tirayoh