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Corporate Social Responsibility, Inovasi, Green Investment Terhadap Pertumbuhan Penjualan Citra Nidia Sari; Ovi Itsnaini Ulynnuha
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i2.7002

Sales growth is one of the indicators of a company's performance, as sales serve as a primary source of corporate revenue. Higher stability in sales generated by a company positively influences its sustainability. This study aims to analyze the effect of Corporate Social Responsibility (CSR), innovation, and Green Investment on sales growth in manufacturing companies in Indonesia. The research employs a quantitative method with multiple linear regression analysis. The sample consists of 119 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The results reveal that CSR, innovation, and Green Investment significantly affect sales growth. The CSR and innovation variables exhibit a positive and significant impact, while Green Investment shows no effect and is not significant. These findings indicate that companies implementing CSR and innovation strategies can enhance sales growth.

Sustainability Reporting in Value Creation: The Critical Mediation of Environmental Management Accounting Laila Oshiana Fitria A'zizah; Nur Prasetyo Aji; Dewita Puspawati; Ovi Itsnaini Ulynnuha; Nur Andriyani
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 3 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i3.7030

This study examines the essential function of Environmental Management Accounting (EMA) as a mediating variable in the correlation between sustainability report disclosures and firm value. The study highlights the beneficial effects of Environmental Management Accounting (EMA) on value creation by aligning business strategy with sustainable practices, as viewed through the framework of stakeholder theory. Multiple regression and path analyses were performed on a sample of Indonesian manufacturing businesses listed on the Indonesian Stock Exchange (IDX) from 2020 to 2023 to evaluate the assumptions. The findings indicate that EMA substantially increases business value by fostering operational efficiency, transparency, and stakeholder confidence. The Sobel test further substantiates EMA's mediation impact, indicating that organizations with strong EMA procedures get superior financial success and sustainability results. This study highlights the significance of incorporating EMA into sustainability reporting frameworks to improve business value and promote sustainable development. Keywords: sustainability report disclosure, environmental management accounting, firm value

Corporate Social Responsibility, Inovasi, Green Investment Terhadap Pertumbuhan Penjualan Citra Nidia Sari; Ovi Itsnaini Ulynnuha
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i2.7002

Sales growth is one of the indicators of a company's performance, as sales serve as a primary source of corporate revenue. Higher stability in sales generated by a company positively influences its sustainability. This study aims to analyze the effect of Corporate Social Responsibility (CSR), innovation, and Green Investment on sales growth in manufacturing companies in Indonesia. The research employs a quantitative method with multiple linear regression analysis. The sample consists of 119 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The results reveal that CSR, innovation, and Green Investment significantly affect sales growth. The CSR and innovation variables exhibit a positive and significant impact, while Green Investment shows no effect and is not significant. These findings indicate that companies implementing CSR and innovation strategies can enhance sales growth.

Mengasah Kemampuan Wirausaha Pada Mahasiswa Melalui Pelatihan dan Pendampingan Di UMKM Batik Danar Hadi Solo A'zizah, Laila; Ovi Itsnaini Ulynnuha; Rangga Dhia Majduddin; Candra Kusuma Wardana; Nur Prasetyo Aji
Abdi Psikonomi Vol 5, No 1 (2024): Juni 2024
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v5i1.5665

Pembekalan kewirausahaan bagi mahasiswa sebaiknya dimulai sejak dini untuk meningkatkan motivasi dan kesuksesan dalam berwirausaha. Tujuan dari pelatihan kewirausahaan adalah untuk membekali mahasiswa dengan pengetahuan dan keterampilan esensial dalam bidang kewirausahaan. Pendidikan dan pelatihan kewirausahaan perlu disesuaikan dengan kebutuhan mahasiswa agar dapat memberikan bekal yang cukup untuk memulai bisnis baru. Dalam konteks pelatihan kewirausahaan, penting untuk memperhatikan aspek-aspek seperti pengetahuan kewirausahaan, motivasi berwirausaha, dan minat berwirausaha mahasiswa. Lebih lanjut, kegiatan pengabdian ini memberikan pelatihan dan pendampingan mengenai manajemen operasional dalam mengelola bisnis secara optimal. Dampak yang diharapkan dengan kegiatan ini yaitu adanya peningkatan keterampilan manajemen bagi wirausaha muda, terutama dalam manajemen keuangan, operasional, dan pemasaran. Pelatihan dilaksanakan melalui pendampingan oleh UMKM Batik Danar Hadi Solo. Pada kegiatan ini, semua wirausaha muda didampingi dalam membuat prototype produk yang nantinya dapat dipasarkan dan menjadi bekal bagi wirausaha muda dalam menjalankan aktivitas bisnis. Program pengabdian masyarakat ini diharapkan mampu membentuk jaringan atau komunitas wirausaha muda di daerah Surakarta yang dapat saling mendukung dan memperkuat bisnis.

Pengaruh Earning Persistence, Leverage, Profitability dan Firm Size Terhadap Earning Response Coefficient Fahreza Ihwan Nur Ardiansyah; Ovi Itsnaini Ulynnuha
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.7883

Earning response coefficient (ERC) is a measure of how much abnormal stock return will be obtained by responding to unexpected earnings as profit information published by the company. The purpose of this study was to test and analyze the effect of earnings persistence, leverage, profitability and firm size on the earning response coefficient (ERC) in consumer goods sector companies consisting of primary and non-primary consumer goods companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sampling technique in this study used purposive sampling technique. A total of 82 companies have met the requirements as research objects so that the total sample used is 246 samples. The analysis method used in this study is the multiple linear regression analysis method. The results of the study show that the variables that affect the earning response coefficient are earning persistence. While leverage, profitability and firm size do not affect the earning response coefficient.

PENGARUH STRUKTUR MODAL, PERTUMBUHAN PENJUALAN, DAN BIAYA AGENSI TERHADAP FINANCIAL DISTRESS (STUDI KASUS PADA PERUSAHAAN CONSUMER GOODS SUB INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023) Vica Fania Praditya Azzahra; Ovi Itsnaini Ulynnuha
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to analyze the effect of capital structure, sales growth, and agency costs on financial distress in companies. An unbalanced capital structure can increase the risk of bankruptcy, while stable sales growth has the potential to reduce financial pressure. On the other hand, high agency costs can end the company's financial condition by increasing the conflict of interest between managers and shareholders. The objects of this study are consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period, selected using quantitative research methods with multiple linear regression analysis techniques. The sample of this study was 117 companies. The results of the study indicate that capital structure and sales growth have a significant effect on financial distress. The agency cost variable has no effect on financial distress. This study provides encouragement for management in managing financial policies to avoid the risk of bankruptcy.

Pengaruh Earning Persistence, Leverage, Profitability dan Firm Size Terhadap Earning Response Coefficient Fahreza Ihwan Nur Ardiansyah; Ovi Itsnaini Ulynnuha
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.7883

Earning response coefficient (ERC) is a measure of how much abnormal stock return will be obtained by responding to unexpected earnings as profit information published by the company. The purpose of this study was to test and analyze the effect of earnings persistence, leverage, profitability and firm size on the earning response coefficient (ERC) in consumer goods sector companies consisting of primary and non-primary consumer goods companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sampling technique in this study used purposive sampling technique. A total of 82 companies have met the requirements as research objects so that the total sample used is 246 samples. The analysis method used in this study is the multiple linear regression analysis method. The results of the study show that the variables that affect the earning response coefficient are earning persistence. While leverage, profitability and firm size do not affect the earning response coefficient.

Analysis of potential carbon tax calculation schemes for steam power plant company registered on the Indonesia stock exchange Mujiyati, Mujiyati; Putriani, Santi; Ulum, Halwa Qubailah Shobah; Ulynnuha, Ovi Itsnaini; A'zizah, Laila Oshiana Fitria
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.23245

Research aims: This research aims to select the best scheme—carbon tax or carbon credits—based on Cap and Tax and Cap and Trade for Steam Power Plant Company (SPPC) listed on the Indonesia Stock Exchange (IDX), following the carbon tax requirement under the Harmonization of Tax Regulations Law Number 7 of 2021.Design/Methodology/Approach: This study employs qualitative descriptive analysis to simulate carbon tax calculations based on the minimum rates outlined in Indonesian regulations or to assess the cost of purchasing carbon credits, with the goal of identifying the most efficient scheme in accordance with the carbon market regulations set by the Financial Services Authority (FSA).Research findings: The analysis results show that paying for carbon is the right choice for SPPC because the cash spent is lower than buying an Emission Reduction Certificate (ERC).Theoretical contribution/ Originality: This study compares carbon tax payments and Emission Reduction Certificate (ERC) purchases in Indonesia, reinforcing legitimacy theory on taxpayer compliance and informing government tax policy. It also encourages public support for the Nationally Determined Contribution (NDC) policy.Practitioner/Policy implication: This study provides input for organizations in policy-making related to emission reduction obligations and supports the government's Economic Value of Carbon (EVC) policy, aiding infrastructure development and the goal of Net Zero Emissions.Research limitation/Implication: The data obtained was only 3 companies that had complete emissions reports from 2020 to 2022, but even though only 3 companies were able to reflect the choice of whether to pay carbon tax or buy ERC.

PENGARUH BIAYA LINGKUNGAN, KINERJA LINGKUNGAN, DAN SUSTAINABILITY REPORT, TERHADAP KINERJA KEUANGAN (Studi Empiris Perusahaan Manufaktur Terdaftar di BEI 2020 -2023) Donny Mahendra Pramadya; Ovi Itsnaini Ulynnuha
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.17791

The manufacturing industry plays a crucial role in Indonesia’s economic development by creating value-added products and employment opportunities. However, limited adoption of advanced technology and insufficient digital skills among workers hinder the sector’s competitiveness. Additionally, environmental issues, such as industrial pollution, have intensified stakeholder demands for sustainable business practices. This study aims to analyze the influence of environmental costs, environmental performance, and sustainability reporting on the financial performance (ROA) of manufacturing companies listed on the Indonesia Stock Exchange during 2020–2023. A quantitative approach was employed using multiple regression analysis to examine the relationship between these variables. The findings reveal that environmental costs have no significant impact on financial performance. In contrast, environmental performance, as measured by the PROPER rating from the Ministry of Environment and Forestry, shows a positive and significant influence on financial performance. Meanwhile, the economic, environmental, and social dimensions of sustainability reports do not significantly affect financial performance. These results highlight the importance of improving actual environmental performance rather than relying solely on sustainability disclosures to enhance financial outcomes.

ANALISIS PENGARUH ECCONOMIC VALUE ADDED (EVA), RETURN ON EQUITY (ROE), RETURN ON INVESTMEN (ROI) TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2020-2022.: ANALISIS PENGARUH EVA, ROE, ROI TERHADAP HARGA SAHAM PERUSAHAAN INDUSTRI BARANG KONSUMSI TAHUN 2020-2022. Dwi Fitriyanto; Hafsari, Rania Naura; Hardina, Lulu; Ulynnuha, Ovi itsnaini
Jurnal Pijar Vol 1 No 4 (2023): Jurnal Pijar : Studi Manajemen dan Bisnis
Publisher : PT Naureen Digital Education

Show Abstract | Download Original | Original Source | Check in Google Scholar

The findings examine how economic value added, return on equity, and return on investment affect the stock prices of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020 to 2022. The linear regression method is required as a quantitative approach as well as secondary data. Based on the 2020–2022 era, there are 51 companies in the consumer goods industry sector. A total of 34 companies were collected through a purposive sampling approach, which involved a number of criteria and the determination of sample conditions. That way, the conclusion obtained is that economic value added has an effect on stock prices, while return on equity and return on investment have no effect on stock prices.

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