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All Journal JAZ: Jurnal Akuntansi Unihaz Jurnal Penelitian Ekonomi Akuntansi (JENSI) Akuntansi'45 EKONOMIKA45 Brilliant International Journal of Management and Tourism (BIJMT) CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Lead Journal of Economy and Administration Jurnal Mutiara Ilmu Akuntansi KENDALI: Economics and Social Humanities ARMADA : Jurnal Penelitian Multidisiplin Manajemen Kreatif Jurnal Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Ilmiah Dan Karya Mahasiswa FINANCE : International Journal Of Management Finance International Journal of Economics, Management and Accounting Jurnal Ekonomi, Manajemen, Akuntansi Brilliant International Journal of Management and Tourism International Journal of Economics and Management Research
Maria Yovita R Pandin
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Penerapan Green Accounting Terhadap Profitabilitas Pada PT Unilever Indonesia Tbk Fitri Sulistiyana; Ajeng Rossantika Sari; Maria Yovita R Pandin
Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i2.392

Abstract

This research has the goal of analyzing the application of green accounting which has the ability to act as an environmental cost and environmental performance with a profit level. The research object being studied at this time is PT Unilever Indonesia Tbk which uses a descriptive qualitative method where the data collection comes from the company's annual report distributed by the Indonesia Stock Exchange (IDX). The environmental cost variable has no effect on the profit level, the environmental performance variable has no effect on the profit level. This study aims to improve Green Accounting in the application of company profitability.
UNDERSTANDING AND APPLICATION OF GREEN ACCOUNTING COFFEE SHOP KEDUNG BARUK URBAN VILLAGE Novita Rahmawati; Maria Yovita R Pandin
Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.402

Abstract

This study aims to determine the level of understanding and application of the will of cloning in coffee shops in Kedung baruk village. Green accounting is an accounting method that correlates environmental aspects and sustainability regarding the measurement of reporting and financial analysis of an organization aims to integrate environmental and social information into the financial statements of the decision-making process that allows a more comprehensive assessment of social and environmental financial performance. Techniques using observation questionnaires, interviews, documentation to bury research data. Data analysis in conducting this research is descriptive qualitative. The results of this study are that the coffee shop actors in the new building understand the earthquake and apply it in their operational activities and understand the importance of considering the environmental impact of the coffee shop business taking steps to reduce negative impacts by reducing negative impacts in making handicrafts to protect the environment and there are still some Warkop who do not understand and apply it in their operations. In the way of providing environmental accountability that has gone through the stage of adjustment with various environmental objectives and corporate ideals, environmental costs can be in the form of costs of steps taken, or that must be taken to regulate various environmental impacts on company activities.
Analysis of the Weakening Economy on Financial Resilience in the Tourism Industry in Surabaya During the Covid-19 Pandemic Meilita Rizkynanda; Argaleka Ayu Candraningsih; Titus Gustiagung Grace Widya Arta; Maria Yovita R Pandin
Brilliant International Journal Of Management And Tourism Vol 3 No 2 (2023): June: Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v3i2.1572

Abstract

This study aims to determine financial resilience , potential and ways to maintain the economy during the COVID-19 pandemic for the tourism industry in Surabaya. this study uses qualitative methods with several tourist objects in the city ofSurabaya . From the results of the study, the economic decline experienced by the tourism industry in Surabaya was caused by a decrease in the number of visitors , resulting in difficulties in managing tourist spots , existing facilities and decreased income .
Investment Decision Analysis of Ritail Government Securities Indhira Ridho Abdhilla; Vivi Armadhani; Siti Lailatus Saidah; Maria Yovita R Pandin
Brilliant International Journal Of Management And Tourism Vol 4 No 1 (2024): February: Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v4i1.2500

Abstract

The purpose of this study is to analyze the characteristics, identify and evaluate risk factors in retail SBN bonds ORI023 and ORI024 series in influencing the achievement of individual investment goals. this research method is qualitative and data collection techniques, data analysis techniques regarding the research conducted. The data collection techniques used in this research are documentation and literature studies sourced from relevant secondary data to be studied, namely in the form of stock market price data on the official yahoo finance web, scientific journals, and so on. The findings of this study indicate that the market value of ORI023 in the secondary market is Rp.998,289 and the initial market value of ORI024 is Rp. 1,000,000 which is the same as its nominal price.
Pengaruh Green Accounting Terhadap Sustainability Ekonomi Pada Industri Perkebunan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Beata Sakristi Sarni; Vunky Syahrial; Maria Yovita R Pandin
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 2 (2023): June : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i2.424

Abstract

The purpose of this research is to study and analyze the impact of green accounting on the sustainability of companies in plantations listed on the Indonesian Stock Exchange. This research is a quantitative research obtained by taking secondary data and determining the sample by purposive sampling using the Slovin formula. In this study, the number of samples was 18 manufacturing companies and the analysis technique used in this study was simple linear analysis. In this study, green accounting is assessed using company annual report data and environmental protection level data (PROPERA) obtained from the Ministry of Environment and Forestry. Based on survey results, green accounting has a positive impact on the financial sustainability of companies in the plantation sector and includes environmental costs in the company's annual report.
Pengaruh Rasio Likuiditas, Leverage, Dan Profitabilitas Terhadap Financial Resilience Pada Industri Food And Beverage (F&B) Dalam Masa Krisis Ekonomi Ari Setyo Wati; Mayrilin Kayla Dedyanti; Nabilah Febriyanti; Maria Yovita R Pandin
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 3 No. 3 (2023): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v3i3.1358

Abstract

This study aims to determine the financial performance of financial resilience in times of crisis of each company engaged in the Food and Beverage (F&B) sector, namely PT Indofood Sukses Makmur Tbk, PT Unilever Indonesia Tbk, and PT Sentra Food Indonesia Tbk during 2019- 2021 through ratio analysis. The data analysis method used is a quantitative descriptive method, namely by collecting, processing, and interpreting the data obtained so that it can provide a clear picture of the situation under study based on the numbers. The result of this study is that the liquidity ratio has a significantly positive effect on financial resilience. While the leverage ratio and profitability ratios have no significant positive effect on financial resilience.
STRATEGI FINANCIAL RESILIENCE TERHADAP ANCAMAN RESESI EKONOMI PADA UMKM DI KEC. MENGANTI Widya Novita Sari; Dita Fitriani; Indri Widya Wulandari; Maria Yovita R Pandin
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 3 No. 3 (2023): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v3i3.1367

Abstract

Tujuan dari penelitian ini untuk mengembangkan strategi financial resilience pada UMKM dalam mengatasi masalah ancaman resesi ekonomi. Penelitian ini menggunakan analisis deskriptif dengan pendekatan kualitatif. Populasi penelitian ini adalah UMKM di Kec. Menganti, sampel dari penelitian berjumlah 4 informan dari 93 UMKM dengan jenis usaha yang berbeda. Teknik pengumpulan data melalui observasi dan wawancara. Hasil dari penelitian ini membuktikan bahwa strategi financial resilience memiliki peran penting dalam perkembangan perekonomian UMKM di Kec. Menganti, karena dengan strategi financial resilience yang baik dan benar dapat menjaga agar keuangan usaha tetap berjalan stabil. UMKM juga diyakini mempunyai ketahanan ekonomi yang kuat sehingga dapat menjadi penopang bagi stabilitas sistem keuangan dan perekonomian.
Penerapan Green Accounting Dalam Pengelolaan Tempat Wisata Hutan Mangrove Di Surabaya Sunia Apriyono; Naafika Rachma Rozani; Dyah Putri Agustin; Maria Yovita R Pandin
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 3 No. 3 (2023): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v3i3.1373

Abstract

Green accounting is an accounting approach that focuses on measuring, reporting and controlling economic activity that takes into account environmental impacts. The research objective of Mangrove Forest Tourism in Surabaya is to determine tourism potential and attractiveness, development strategy and community and government participation in the development of objects and attractions for Mangrove Forest Tourism in Surabaya. This tour provides beautiful scenery as well as exciting and educational. The results of this study are the implementation of Mangrove Forest management as a tourist spot in Surabaya which is quite good and has proven to be able to attract visitors and improve the economy of the local community in the area.
Strategi Inovatif Membangun Ketahanan Keuangan di Era Digital pada Perusahaan Netflix Siti Ambar Mukti Puji Lestari; Maria Dinda Ayu Rosari Luruk Seran; Allesia Putri Wijaya Sutikno; Maria Yovita R Pandin
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 3 (2024): Juli : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i3.2740

Abstract

Netflix is ​​an online film streaming service company that started from DVD rentals in 1999, and became a streaming application with a large surge in viewers during the Covid-19 pandemic. This research examines how Netflix can face financial resilience by presenting innovation. This research uses the ratio analysis method with the variables being tested for liquidity and profitability ratios, apart from that, this research also uses SWOT analysis. The research results analyzed include. from 2020 to 2022 it has a current ratio greater than 200%, which shows the company is not maximizing its use of asets. so it was repaired the following year. The company must increase the amount of liabilities so that asets experience a sufficient decrease. in 2020 to 2022 it has a quick ratio of almost close to 100% and in 2023 it experiences a decline which has an impact on the company.
ANALISIS MELEMAHNYA PEREKONOMIAN TERHADAP FINANCIAL RESILIENCE PADA INDUSTRI PARIWISATA DI SURABAYA SELAMA PANDEMI COVID-19 Meilita Rizkynanda; Argaleka Ayu Candraningsih; Titus Gustiagung Grace Widya Arta; Maria Yovita R Pandin
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 3 (2023): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i3.1525

Abstract

Penelitian ini bertujuan untuk mengetahui ketahanan finansial, potensi dan cara mempertahankan perekonomian di masa pandemi COVID-19 bagi industry pariwisata di Kota Surabaya. Penelitian ini menggunakan metode kualitatif dengan beberapa objek wisata di kota Surabaya. Dari hasil kajian penurunan ekonomi yang dialami industry pariwisata di Surabaya disebabkan oleh penurunan jumlah pengunjung yang mengakibatkan kesulitan dalam pengelolaan tempat wisata, fasilitas yang ada dan pendapatan yang menurun.
Co-Authors Adinda Nibros Zahira Fasya Ajeng Rossantika Sari Alhabsyi, Amru Allesia Putri Wijaya Sutikno Anandio Triartomo Argaleka Ayu Candraningsih Ari Setyo Wati Arswarani Leonica Awalita Ariyani Sujarno Ayu Dwi Jayanti Beata Sakristi Sarni Daariin Dewi Nabiilah Deby Shintawulan Fransiska Delila Pandora Harlacxienty Dewa Ayu Chittanirmala Mahadharma Dita Fitriani Djuma’iyah Dyah Putri Agustin Erinda Salma Imani Esti Sumirat Fabiola Latifah Basjah Feby Galih Saputra Felix Chandra Pranoto Fitri Dwi Anggraini Fitri Sulistiyana Gita Lidyawati Safitri Grabiella Afe Glorya Hanif Dwi Hastungkara Hazzar Al Oktha Rahmatika Imeltiana Imeltiana Indhira Ridho Abdhilla Indri Widya Wulandari Jelita Prakasita Handi Dhaneswara Kurnia Illa Allodya Dinara Luthfi Tri Hardina Maria Dinda Ayu Rosari Luruk Seran Mayrilin Kayla Dedyanti Meilita Rizkynanda Mohammad Fajar Saputra Naafika Rachma Rozani Nabila Febriyana Nabilah Febriyanti Nanda Lutfiah Cahya May Salva Nanda Pinandita Novia Oktaviani Febrilia Novita Rahmawati Nur Faiza Nur Imroatus Sholikah Octavia Dwi Sagita Sari Pramita Studiviany Soemadijo Primardiningtyas, Filzah Putri Nadiya Puspitasari Raga Herma Pranata Refi Tri Anika Roy Hanafi Sabrina Nova Ashara Salsabila Aprilia Sandari, Tries Ellia Siti Ambar Mukti Puji Lestari Siti Lailatus Saidah Siti Maisyaroh Slamet Riyadi Sunia Apriyono Thesalonika Djumaifin Titus Gustiagung Grace Widya Arta Veren Putri Shamaya Vivi Armadhani Vunky Syahrial Widya Novita Sari