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All Journal JAM : Jurnal Aplikasi Manajemen Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Luxury: Landscape of Business Administration JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Fransisca, Luciana
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Digital Water Accounting for Value Creation, Transforming Water Data into Strategic Sustainability Assets Renaldo, Nicholas; Fransisca, Luciana
International Conference on Business Management and Accounting Vol 3 No 1 (2024): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v3i1.5082

Abstract

This paper offers a novel contribution by positioning digital water accounting as a value creation mechanism across multiple dimensions, economic, environmental, and strategic. It examines not only the technologies enabling this shift but also how digital water insights unlock opportunities in the circular economy, mitigate risk, and foster stakeholder trust. Given the emerging nature of digital water accounting and its integration with sustainability strategies, a qualitative case study method is appropriate. This approach allows for an in-depth exploration of complex systems, real-world challenges, and the interplay between technology, data, and organizational value. This study demonstrates that Digital Water Accounting (DWA) is more than a technological upgrade to traditional water management, it is a strategic innovation that drives multidimensional value creation. By integrating digital tools such as IoT sensors, cloud computing, and analytics, DWA enables organizations to optimize water use, reduce costs, comply with regulations, improve ESG reporting, and unlock new opportunities in sustainability and circular economy practices. Future studies should incorporate larger datasets and econometric methods to quantify the financial and sustainability impacts of DWA systems.
Pengelolaan Manajemen Keuangan Keluarga bagi Fiskawati pada Kantor Pelayanan Pajak Kota Pekanbaru Ng, Martha; Chandra, Jennifer; Wijaya, Evelyn; David, David; Chandra, Teddy; Fransisca, Luciana
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2025): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v5i1.5172

Abstract

Managing family finansial is not simple, as it requires planning, financial allocation, implementation and evaluation so that financial management can run effectively and efficiently. This community service activity aims to improve household financial understanding and skill by providing practical knowledge on how to manage finance well. The training was conducted at the Pekanbaru City Tax Service Officer for fiskawati officers to improve understanding of financial concepts and prevent poor financial management. The positive respond demonstrated the relevance and needed for this training, which is expected to improve family financial literacy and well being.
TANGGUNG JAWAB SOSIAL PERUSAHAAN, LIKUIDITAS, DAN UKURAN PERUSAHAAN SEBAGAI DETERMINAN PERTUMBUHAN LABA DAN NILAI PERUSAHAAN: STUDI PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN DI INDONESIA Suyono, Suyono; Benjo, William Hamdani; Fransisca, Luciana; Andi, Andi; Putri, Novita Yulia
Procuratio : Jurnal Ilmiah Manajemen Vol 13 No 3 (2025): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v13i3.5479

Abstract

This research purposed to determine the effect of current ratio, corporate social responsibility, and company size on profit growth and company value on food and beverages sub sector companies listed on Indonesian Stock Exchange for the 2017-2022 period. This study uses secondary data. This research has a population of 90 companies with purposive sampling as the sampling technique. The number of samples obtained were 24 companies. The analysis method of this research uses descriptive analysis, multiple linear regression and several types of evaluation used SPSS and SmartPLS software. From this research, it can be concluded that current ratio, corporate social responsibility, and company size have no significant effect on profit growth. Likewise, corporate social responsibility, company size, and profit growth has no significant effect on company value. On the other hand, current ratio has negative effect on company values. Suggestions for the future research are to consider the use of other variables that can influence profit growth and company value. Such as profitability ratios and Debt to Asset Ratio (DER) which have a significant effect on profit growth and company value. Penelitian ini bertujuan untuk mengetahui pengaruh current ratio, corporate social responsibility, dan ukuran perusahaan terhadap pertumbuhan laba dan nilai perusahaan pada perusahaan sub sektor makanan dan minuman yang terdaftar di BEI periode 2017-2022. Penelitian ini menggunakan data sekunder. Penelitian ini memiliki jumlah populasi sebanyak 90 perusahaan dengan menggunakan purposive sampling sebagai teknik pemilihan sampel pada penelitian ini. Jumlah sampel yang diperoleh sebanyak 24 perusahaan. Metode analisis penelitian ini menggunakan analisis deskriptif, regresi linier berganda serta beberapa jenis evaluasi dengan menggunakan bantuan software SPSS dan SmartPLS. Hasil penelitian ini menunjukkan bahwa rasio lancar, corporate social responsibility, dan ukuran perusahaan tidak memiliki pengaruh signifikan terhadap pertumbuhan laba. Begitu pula dengan corporate social responsibility, ukuran perusahaan, dan pertumbuhan laba yang tidak memiliki pengaruh signifikan terhadap nilai perusahaan. Namun, rasio lancar memiliki pengaruh negatif terhadap nilai perusahaan. Saran bagi peneliti selanjutnya (future research) adalah untuk mempertimbangkan penggunaan variabel lain yang dapat berpengaruh terhadap pertumbuhan laba dan nilai perusahaan. Seperti rasio profitabilitas dan Debt to Asset Ratio (DER) yang memiliki pengaruh signifikan terhadap pertumbuhan laba dan nilai perusahaan.
Co-Authors Achmad Tavip Junaedi Amries Rusli Tanjung Andi Andi Anton Anton Aprila, Bord Nandre Augustine, Yvonne Benjo, William Hamdani Chandra, Jennifer Chandra, Stefani David David Fitriyani Fitriyani Harry Patuan Panjaitan Hocky, Agus Indri Yovita Jahrizal Kudri, Muhammad Wan Lydia Lydia, Lydia Mimelientesa Irman Musa, Sulaiman Ng, Martha Nicholas Renaldo Nyoto Nyoto, Nyoto Priyono Priyono Pujiono Pujiono Purnama, Intan Putri, Novita Yulia Rahman, Sarli Rizaldi Putra S, Yvonne Augustin Setyawan, Onny Suhardjo Suharti Suyono Suyono Syahputra, Hidayat Teddy Chandra Wijaya, Evelyn