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All Journal BISEI: Jurnal Bisnis dan Ekonomi Islam Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Journal of Environmental Economics and Sustainability AKSIOMA : Jurnal Sains Ekonomi dan Edukasi
Soraya, Bunga
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh NPM, ROA, ROE Terhadap Ketahanan Keuangan Dalam Masa Krisis Ekonomi Pada PT. Garuda Indonesia Batuwael, Marcelia Adriana; Soraya, Bunga; Rasyid, Mochamad Nuruddin; Pandin, Maria Yovita R.
Bisei : Jurnal Bisnis dan Ekonomi Islam Vol 9 No 2 (2024): Desember
Publisher : Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/bisei.v9i2.6584

Abstract

Tujuan penelitian ini adalah membahas dan menyelidiki bagaimana ketahanan keuangan PT Garuda Indonesia dipengaruhi oleh Net Profit Margin, Return on Equity, dan Return on Assets selama masa krisis ekonomi. Laporan keuangan PT Garuda Indonesia tahun 2018 -2023 dijadikan sebagai sampel penelitian ini. Digunakan metode regresi linier berganda untuk pengujian hipotesis. Uji ini dilaksanakan secara parsial dan simultan. Berdasarkan temuan penelitian, ketahanan keuangan PT Garuda Indonesia dipengaruhi secara signifikan oleh ROA dan ROE, sedangkan NPM tidak berpengaruh signifikan terhadap ketahanan keuangan
Pengaruh Tren Environmental Social Governance (ESG) Terhadap Strategi Portofolio di Pasar Modal Indonesia Rahmawatii; Soraya, Bunga; Friska Dhea Narulita; Maria Yovita R. Pandin
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 1 (2025): Edisi Januari 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i1.1727

Abstract

This study aims to analyze the influence of Environmental Social Governance (ESG) trends on portfolio strategy in the Indonesian capital market. Using data from 11 companies listed on the Indonesia Stock Exchange and a quantitative approach through linear regression, this study found that social values have a significant effect on portfolio strategy with a p-value of 0.048, while environmental and governance values do not show a significant effect (p-value 0.068 and 0.051 respectively). In addition, the combined ESG scores did not have a significant effect on portfolio strategy with a p-value of 0.134. These findings suggest that despite the increasing attention to social factors, investors in Indonesia still tend to focus on traditional financial aspects in making investment decisions. Thus, especially in the context of the Indonesian capital market, there needs to be further promotion and education on the importance of ESG in investment.
Business Transformation Towards Sustainability: The Role of Green Accounting in Sustainability Management Soraya, Bunga; Nurrochmah, Aliatus; Hwihanus, Hwihanus
Journal of Environmental Economics and Sustainability Vol. 1 No. 3 (2024): May
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jees.v1i3.342

Abstract

Green accounting, as an accounting approach that integrates environmental and social factors into a company's financial reporting system, plays an important role in supporting business transformation towards sustainability. This article aims to explore the role of green accounting in sustainability management and how its application can assist companies in managing and reporting their sustainability performance effectively. Through a review of literature and previous research, it is found that green accounting enables companies to identify, measure and disclose the environmental impacts of their business activities more comprehensively. The integration of green accounting in sustainability management also allows companies to develop more comprehensive sustainability performance indicators, set targets, and monitor progress in achieving their sustainability goals. The implementation of green accounting can increase corporate transparency and accountability, build trust and a better reputation, and increase the competitiveness and value of the company in the long run. This article concludes that the role of green accounting is crucial in ensuring that companies consider environmental and social impacts in their business decisions, and create long-term value for stakeholders while minimizing negative impacts on the environment and society.
Pengaruh NPM, ROA, ROE Terhadap Ketahanan Keuangan Dalam Masa Krisis Ekonomi Pada PT. Garuda Indonesia Batuwael, Marcelia Adriana; Soraya, Bunga; Rasyid, Mochamad Nuruddin; Pandin, Maria Yovita R.
Bisei : Jurnal Bisnis dan Ekonomi Islam Vol 9 No 2 (2024): Desember 2024
Publisher : Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/bisei.v9i2.6584

Abstract

Tujuan penelitian ini adalah membahas dan menyelidiki bagaimana ketahanan keuangan PT Garuda Indonesia dipengaruhi oleh Net Profit Margin, Return on Equity, dan Return on Assets selama masa krisis ekonomi. Laporan keuangan PT Garuda Indonesia tahun 2018 -2023 dijadikan sebagai sampel penelitian ini. Digunakan metode regresi linier berganda untuk pengujian hipotesis. Uji ini dilaksanakan secara parsial dan simultan. Berdasarkan temuan penelitian, ketahanan keuangan PT Garuda Indonesia dipengaruhi secara signifikan oleh ROA dan ROE, sedangkan NPM tidak berpengaruh signifikan terhadap ketahanan keuangan
Analisis Rasio Keuangan Perusahaan Food and Beverage yang Tercatat di Bursa Efek Indonesia Periode 2019-2023 Narulita, Friska Dhea; Soraya, Bunga; Baderi, Rahmawati Nur; Hidayati, Cholis
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 1 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/00t7w008

Abstract

The purpose of this research is to evaluate the financial performance of the food industry, namely PT Nippon Indosari Corpindo Tbk, PT Mayora Indah Tbk, and PT Indofood CBP Sukses Makmur Tbk using financial ratio evaluation from 2019 to 2023. The method applied is a descriptive quantitative approach by reviewing the company's financial statements within that period. The indicators analyzed are liquidity ratios, activity ratios, solvency ratios, and profitability ratios. The results of the study revealed that CBP has the best performance in terms of liquidity, while for the activity ratio, the company shows optimal effectiveness in managing receivables. In terms of solvency, Nippon Indosari Tbk recorded a lower debt-to-asset ratio than other companies. Meanwhile, in terms of profitability, CBP recorded the highest net profit margin, showing significant efficiency in managing operating costs.
Dampak Pengungkapan Environmental, Social and Governance (ESG) dan Kinerja Lingkungan terhadap Nilai Perusahaan pada Perusahaan Batu Bara yang Terdaftar di BEI Tahun 2020–2023 Soraya, Bunga; Trihastuti , Adiati
Journal of Environmental Economics and Sustainability Vol. 3 No. 2 (2026): February
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jees.v3i2.1044

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan Environmental, Social, and Governance (ESG) dan kinerja lingkungan terhadap nilai perusahaan pada perusahaan pertambangan batu bara yang terdaftar di Bursa Efek Indonesia periode 2020–2023. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan kausal-komparatif. Sampel penelitian terdiri atas sembilan perusahaan yang dipilih menggunakan teknik purposive sampling dengan total 36 data observasi. Variabel independen meliputi pengungkapan ESG dan kinerja lingkungan yang diproksikan dengan peringkat PROPER, sedangkan variabel dependen adalah nilai perusahaan yang diukur menggunakan Price to Book Value (PBV). Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan SPSS versi 26. Hasil penelitian menunjukkan bahwa secara parsial maupun simultan, pengungkapan ESG dan kinerja lingkungan tidak berpengaruh signifikan terhadap nilai perusahaan. Rendahnya nilai koefisien determinasi mengindikasikan bahwa nilai perusahaan di sektor pertambangan batu bara lebih banyak dipengaruhi oleh faktor lain di luar ESG dan kinerja lingkungan. Penelitian ini menyimpulkan bahwa selama periode pengamatan, isu keberlanjutan belum menjadi pertimbangan utama investor dalam menilai perusahaan pertambangan batu bara di Indonesia.
Co-Authors - Hwihanus Baderi, Rahmawati Nur Batuwael, Marcelia Adriana Cholis Hidayati, Cholis Friska Dhea Narulita Maria Yovita R. Pandin Narulita, Friska Dhea Nurrochmah, Aliatus Pandin, Maria Yovita R. Rahmawatii Rasyid, Mochamad Nuruddin Trihastuti , Adiati