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All Journal JURNAL ECONOMIA SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pendidikan Ekonomi (JURKAMI) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan) RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Oeconomicus Journal of Economics Jurnal Pengabdian pada Masyarakat Ilmu Pengetahuan dan Teknologi Terintegrasi Jurnal Informatika Ekonomi Bisnis RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Penelitian Mahasiswa Ilmu Sosial, Ekonomi, dan Bisnis Islam (SOSEBI) An-Nisbah: Jurnal Ekonomi Syariah
Meirini, Dianita
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Religion Humanities Automotive Engineering Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Mechanical Engineering Public Health Social Sciences

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PENGARUH MODAL INVESTASI, TEKNOLOGI YANG MEMADAI, DAN MOTIVASI TERHADAP MINAT MAHASISWA BERINVESTASI DI PASAR MODAL Siwi, Galih Raka; Meirini, Dianita
SOSEBI: Jurnal Penelitian Mahasiswa Ilmu Sosial Ekonomi dan Bisnis Islam Vol 1 No 1 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/sosebi.v1i1.4912

Abstract

Abstrak: Dengan banyaknya perusahaan efek yang menerbitkan aplikasi investasi dan dapat dengan mudah diakses melalui ponsel dengan tujuan untuk memudahkan masyarakat, khusunya kawula muda seperti mahasiswa untuk berinvestasi. Namun minat untuk berinvestasi dikalangan mahasiswa masih sangat rendah dengan segala kemudahan untuk berinvestasi. Seyogyanya melalui investasi kita bisa mendapatkan keuntungan tambahan sekaligus belajar mengelola keuangan. Maka tujuan dari penelitian ini untuk mengetahui tingkat pengaruh modal investasi, teknologi yang memadai, dan motivasi terhadap minat mahasiswa untuk berinvestasi di pasar modal. Pendekatan penelitian yang digunakan dalam penelitian ini adalah kuantitatif, dengan jenis penelitian deskriptif. Sumber data yang digunakan adalah data primer dengan sampel 70 responden. Teknik pengumpulan data melalui kuesioner. Data yang diperoleh kemudian diolah menggunakan SPSS 26 untuk uji uji vaiditas, reliabilitas, uji normalitas, uji multikolinearitas, uji heterokedastisitas, uji autokorelasi, uji berganda, dan uji regresi linier. Hasil yang diperoleh dalam peneltian ini menunjukkan bahwa 1) varibel modal investasi berpengaruh signifikan terhadap minat mahasiswa berinvestasi di pasar modal, 2) variabel teknologi memadai berpengaruh signifikan terhadap mina mahasiswa berinvestasi di pasar modal, 3) variabel motivasi berpengaruh signifikan terhadap minat mahasiswa berinvestasi di pasar modal, 4) variabel modal investasi, teknologi yang memadai, dan motivasi secara simultan atau bersama-sama berpengaruh signifikan terhadap minat mahasiswa berinvestasi di pasar modal. Kata Kunci: Investasi; Modal Investasi; Teknologi; Motivasi; Pasar Modal. Abstract: With so many securities companies issuing investment applications that can be easily accessed via mobile phones, it makes it is easier for the public, especially young people such as students, to invest. However, the interest in investing among students is still very low with all the conveniences to invest. It should be through an investment that we can get additional benefits while learning to manage finances. So the purpose of this study is to determine the level of influence of investment capital, adequate technology, and motivation on student interest in investing in the capital market. The research approach used in this research is quantitative, with the type of descriptive research. Sources of data used are primary data with a sample of 70 respondents. Data collection techniques through questionnaires. The data obtained were then processed using SPSS 26 to test the validity, reliability, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multiple tests, and linear regression test. The results obtained in this study indicate that 1) the investment capital variable has a significant effect on student interest in investing in the capital market, 2) the adequate technology variable has a significant effect on students' interest in investing in the capital market, 3) the motivation variable has a significant effect on student interest in investing in the market. capital, 4) investment capital variables, adequate technology, and motivation simultaneously or jointly have a significant effect on student interest in investing in the capital market. Keywords: Investment; Investment Capital; Technology; Motivation; Capital market.
Pengaruh Green Accounting, KinerjaLingkungan, Ukuran Perusahaan dan Likuiditas terhadap Profitabilitas : Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022 Fitrifatun, Nailil; Meirini, Dianita
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.649

Abstract

This research is useful for identifying the effect of implementing green accounting, environmental performance, firm size and liquidity on company profitability in mining sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The method used in this study is a quantitative method with using purposive sampling as a sampling technique, according to predetermined criteria. So that a sample of 24 mining sector companies were obtained which were listed on the IDX from 2018 to 2022. This study used secondary data obtained from the company's annual report. The variables used in this study are independent variables, namely green accounting (X1), environmental performance (X2), firm size (X3), liquidity (X4), and the dependent variable, namely profitability (Y). The data analysis technique in this study was a panel data regression test using Eviews 12 software. Partially (T test) it was found that green accounting has a significant negative effect on profitability, but environmental performance, firm size, and liquidity have a significant positive effect on company profitability. Simultaneously (F test) the results show that green accounting, environmental performance, firm size and liquidity have a significant effect on company profitability.
Understanding and Reporting of Environmental Costs in Financial Statements of The Rambak Industry Center Tulungagung Meirini, Dianita; Rahayu, Tashya Novita Puji
OECONOMICUS Journal of Economics Vol. 9 No. 1 (2024): (December) edisi 17
Publisher : Program Studi Ilmu Ekonomi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/oje.2024.9.1.34-47

Abstract

This research aims to identify environmental costs incurred by the Tulungagung rambak industry, as well as their understanding of reporting environmental costs in financial reports. Environmental costs are incurred to manage industrial waste, namely solid waste in the form of livestock hair and liquid waste in the form of cooking oil residue and lime water at the rambak industrial of Tulungagung. The concept of recognizing environmental costs and their accounting treatment uses the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) and the concept of green accounting. The research method used is a qualitative case study, The data was obtained from interviews with three informants who are owners of rambak home industries in Tulungagung. The interview results were identified regarding the understanding and implementation of environmental costs, both in terms of industrial waste management and their reporting in financial statements. The results of this research are that Tulungagung Rambak Industrial has implemented environmental costs for environmental prevention costs and environmental detection costs, such as halal cost, PIRT cost, freight cost, sack cost, and sapiteng cost. Conclusion the reporting of those environmental costs is still done by conventional accounting concepts and not yet by green accounting.
ANALISIS PERSEPSI MAHASISWA EKONOMI SYARIAH IAIN TULUNGAGUNG TERHADAP KODE ETIK AKUNTAN ISLAM DAN ETIKA BISNIS ISLAM Pravitasari, Dyah; Meirini, Dianita
An-Nisbah: Jurnal Ekonomi Syariah Vol 4 No 1 (2017): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2017.4.1.171-201

Abstract

ABSTRACT Code of ethics is indispensable as a standard of professional conduct at the highest level in the profession as an accountant. The need for a level of public confidence in the quality of service provided by an accountant irrespective of what has been done by an individual. The level of public confidence in the quality of professional services of a person who works as an accountant will increase. The accounting profession can realize high standards capable for the fulfillment of any interests. An interesting issue arises that is related to violations of professional ethics that have been executed by the accountant either at the national or international level. In the country of Indonesia, the issue continues to grow in line with the violations of professional ethics. Examples that occurred were violations in Indonesian banks in the period of 2002's. In that year, a bank declared in a condition worth operating/ unconditional healthy by a public accountant sourced from an audit of financial statements in accordance with Indonesian Banking Accounting Standards turned out most of the banks are conditioned unhealthy. Another case is the engineering of financial statements carried out by internal accountants in companies that have gone public. The most obvious form of failure perceived from modernization and the era of globalization is the field of economics, is the real form of modern capitalism although it is finally able to show its advantages from the socialists. The reality has been born new problems. Countries included in this case are Muslim countries tend to be objects rather than subjects of capitalism.ABSTRAK Kode etik sangat diperlukan sebagai standar berperilaku secara profesional pada tingkatan yang paling tinggi di profesi sebagai akuntan. Kebutuhan akan tingkat kepercayaan publik terhadap kualitas jasa layanan yang diberikan seorang akuntan terlepas dari apa yang telah dilaksanakan oleh perseorangan. Tingkat kepercayaan masyarakat akan kualitas layanan profesional dari seorang yang berprofesi sebagai akuntan akan mengalami peningkatan. Profesi akuntan dapat mewujudkan standar tinggi yang mampu untuk pemenuhan segala kepentingan. Isu yang menarik muncul yaitu terkait dengan pelanggaran etika profesi yang telah dilaksanakan oleh akuntan baik itu pada level nasional ataupun internasional. Di negara Indonesia, isu itu terus berkembang sejalan dengan adanya pelanggaran-pelanggaran etika profesi. Contoh yang terjadi adalah pelanggaran di bank-bank Indonesia di masa tahun 2002-an. Pada tahun itu, bank yang dinyatakan dalam kondisi layak beroperasi/ sehat tanpa syarat oleh akuntan publik yang bersumber dari audit  atas laporan keuangan sesuai dengan Standar Akuntansi Perbankan Indonesia ternyata sebagian besar bank tersebut berkondisi tidak sehat. Kasus lain adalah perekayasaan atas laporan keuangan yang dilaksanakan oleh akuntan internal pada perusahaan yang telah go public.Bentuk kegagalan yang paling nyata dirasakan dari modernisasi dan era globalisasi ialah bidang ekonomi, adalah bentuk nyata dari kapitalisme modern meski pada akhirnya mampu menunjukkan kelebihannya dari kaum sosialis. Kenyataannya telah lahir permasalahan-permasalahan baru. Negara termasuk dalam hal ini adalah negara-negara Muslim cenderung dijadikan obyek dibandingkan jadi subyek dari kapitalisme.
Co-Authors Agustin, Eka Fina Alfa Zakiah Dyah Pravitasari Fitrifatun, Nailil Khoiriawati, Novi - Mafsud, Muhamad Mashudi Mashudi Miladiah, Laili Muhammadi, Qasem Rahayu, Tashya Novita Puji Sanni El Randi, Tuti Ratnawati Silvi Yurike Farera Siwi, Galih Raka Umy Zahroh, Umy Waningsih, Reni