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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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Analisis Komparatif Pengungkapan Sustainability Report Pada Perusahaan Sektor Kecantikan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2022 Erinda Salma Imani; Dewa Ayu Chittanirmala Mahadharma; Awalita Ariyani Sujarno; Maria Yovita R Pandin
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2564

Abstract

The purpose of this study is to provide empirical evidence on the disclosure of sustainability reports of beauty companies listed on the Indonesia Stock Exchange in 2022. Companies should not only think about profit, but also have social and environmental responsibilities. Sustainability Report is increasingly becoming a trend and a necessity for progressive companies to inform their stakeholders about their economic, social, and environmental performance. This study examines PT Mustika Ratu, PT Akasha Wira International, and PT Kino Indonesia, and the variable used is the level of compliance with sustainability reports. The annual reports of the companies, taken directly from the websites of the companies that are the object of the study, are the secondary data sources used in this study. The author uses the GRI index as an indicator in the implementation of sustainability reports and uses content analysis and comparative methods as analytical tools. The results showed that the three companies fall into a good category in the implementation of sustainability reports in 2022. PT Mustika Ratu, PT Akasha Wira International, and PT Kino Indonesia still have insufficient disclosure of specific economic, environmental, and social topics, mostly partially applied and limited disclosure.
Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah pada Usaha Umkm Bubur Bayi Nice Awalita Ariyani Sujarno; Maria Yovita R Pandin
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2619

Abstract

The background to this research is that there is a problematic situation in recording financial reports, because the system for recording financial reports in MSMEs has not recorded financial reports based on Financial Accounting Standards (SAK). The financial condition of micro, small and medium enterprises in this research needs to be analyzed in order to find out how far the financial condition has developed. The aim of this research is to find out how the finances of Nice Baby Porridge UMKM are recorded, how accounting is recorded based on accounting principles and how to apply financial reports based on SAK EMKM. The method in this research is data collection in compiling this research including observation. interviews and documentation The results of this research are that the Nice Baby Porridge UMKM has not implemented financial reports in accordance with SAK EMKM due to limited knowledge.
The Influence of Liquidity Ratio and Solvency Ratio on Profitability Ratio of PT Apexindo Pratama Duta Tbk Fabiola Latifah Basjah; Delila Pandora Harlacxienty; Kurnia Illa Allodya Dinara; Maria Yovita R Pandin
International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i2.90

Abstract

This investigation was conducted to examine the impact of liquidity ratios and solvency ratios on the profitability ratio of PT Apexindo Pratama Duta Tbk. Using quantitative methods, this investigation seeks to ascertain the company's capacity to manage its liquidity and solvency aspects, it is anticipated to have a favorable effect on profitability. The results of the analysis show that although the company shows good liquidity, the high level of leverage and difficulty in generating average profits indicates challenges in managing profitability. This research recommends that companies focus more on debt management and optimizing funding structures to increase their profitability. More investigation is required to understand other elements that may influence the financial performance of these companies, as well as to identify strategic steps to increase the company's profitability in the future.
Pengaruh Green Accounting dan Dampak Lingkungan terhadap Keberlanjutan Operasional pada Perusahaan Manufaktur Octavia Dwi Sagita Sari; Putri Nadiya Puspitasari; Imeltiana Imeltiana; Maria Yovita R Pandin
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): December: 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.v2i4.2603

Abstract

This study aims to analyze the influence of green accounting and environmental impact on the operational sustainability of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The method used is a quantitative method with data processing using SPSS. The study population includes 30 manufacturing companies listed on the IDX. The results of this study are that the green accounting variable has a significant influence on operational sustainability, while the environmental impact variable has a significant effect on sustainability. The green accounting and environmental impact variables have a significant effect simultaneously on operational sustainability.
Pengaruh Metode Jit Dan Kualitas Produk Terhadap Efesiensi Biaya Dengan Sistem Informasi Manajemen Sebagai Variabel Intervening. Esti Sumirat; Anandio Triartomo; Nanda Pinandita; Djuma’iyah; Slamet Riyadi; Maria Yovita R Pandin
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3345

Abstract

Companies need to make efficiency in order to get maximum profits, companies need to make production costs efficient, this can be done by using a management information system. This research investigates the influence of Just in time and product quality on management information systems. Also investigate whether management information systems are a good intervening variable in the relationship between research variables. This study conducted a survey of employees at UD Karya Logam Sidoarjo. Using saturated sampling method on 46 respondents. The data was then analyzed using Structural Equation Modeling. The findings show that Just in time and product quality make a positive contribution to management information systems. Research also proves that management information systems mediate the relationship between Just in time and product quality on production cost efficiency. This study contributes to management theory by using the framework of management information systems and cost efficiency.
ANALISIS PENGUNGKAPAN ANTI-KORUPSI DAN PRAKTIK ETIS DALAM LAPORAN KEBERLANJUTAN PT TELKOM INDONESIA TAHUN 2023 BERDASARKAN GRI STANDARD 2021 faiza, nur; Novia Oktaviani Febrilia; Maria Yovita R Pandin
Jurnal Ilmu Akuntansi Vol 7 No 2 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/0e8z4886

Abstract

This research aims to analyze anti-corruption disclosures and ethical practices in PT Telkom Indonesia (Persero) Tbk's sustainability report based on the 2021 GRI Standard. By using a qualitative approach and case study design, this research aims to understand the effectiveness of implementing these standards in the company's ethical practices. The results show that PT Telkom Indonesia (Persero) Tbk has a significant commitment to anti-corruption, including Business Integrity training for all new employees and proactive corruption risk assessments. There were no confirmed incidents of corruption throughout 2023, reflecting the effectiveness of the internal control and training systems implemented. In addition, disclosing ethical values ​​in the company's vision and mission shows that ethical practices are an integral part of the company's culture. Telkom's commitment to non-discrimination can also be seen from the absence of incidents of discrimination and employee protection policies. Overall, this research indicates that PT Telkom Indonesia (Persero) Tbk has implemented transparent and responsible business practices, in line with the sustainability principles promoted by GRI.
Keterlibatan Pemangku Kepentingan dalam Laporan Keberlanjutan PT Pertamina Berbasis GRI Standar 2021 Veren Putri Shamaya; Alhabsyi, Amru; Maria Yovita R Pandin
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10657

Abstract

This study aims to analyze stakeholder engagement in the preparation of PT Pertamina's sustainability report based on the GRI 2021 standards. The method used is descriptive qualitative research utilizing secondary data from PT Pertamina's 2023 sustainability report, analyzed based on GRI 2-29 disclosure. The results show that PT Pertamina involves various stakeholders, including shareholders, customers, employees, regulators, and communities, through active dialogue, routine reporting, surveys, and specific programs. This engagement enhances transparency, credibility, and sustainability performance while building public trust and minimizing operational risks. This study is limited to data from 2023 and does not include direct interviews with stakeholders, which restricts a comprehensive representation of their perspectives. Future research is recommended to analyze data over multiple years, include direct stakeholder interviews, and explore other reporting frameworks to broaden insights and provide more comprehensive recommendations
ANALISIS PERBANDINGAN METODE SPRINGATE (S-SCORE) DAN ZMIJEWSKI (X-SCORE) DALAM MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN (Studi Pada Perusahaan Tekstil dan Garmen Yang Terdaftar di Bursa Efek Indonesia Selama Periode 2018 - 2020) Luthfi Tri Hardina; Maria Yovita R Pandin
AKUNTANSI 45 Vol. 2 No. 2 (2021): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.723 KB) | DOI: 10.30640/akuntansi45.v2i2.111

Abstract

This study aims to determine whether there are differences in the results of predicting bankruptcy of textile and garment companies on the IDX using the Springate and Zmijewski methods in 2018-2020 and to find out which prediction model is the most accurate. The sample used in this study were 8 textile and garment companies listed on the IDX. The sampling technique was determined by purposive sampling method. The type of data used is secondary data with data collection using the method of documentation and literature study. The data analysis technique used is the Kruskal-Wallis H test and the level of accuracy test. The results of this study indicate that there is a significant difference between the Springate and Zmijewski methods using the Kruskal-Wallis H test. Then, the most accurate predictive methods in predicting the bankruptcy of textile and garment companies is Zmijewski with an accuracy rate of 88%.
Analisis Komparatif Pengungkapan Sustainability Report Pada Perusahaan Sektor Kecantikan Yang Terdaftar di Bursa Efek Indonesia Tahun 2022 Erinda Salma Imani; Dewa Ayu Chittanirmala Mahadharma; Awalita Ariyani Sujarno; Maria Yovita R Pandin
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2516

Abstract

The purpose of this study is to provide empirical evidence on the disclosure of sustainability reports of beauty companies listed on the Indonesia Stock Exchange in 2022. Companies should not only think about profit, but also have social and environmental responsibilities. Sustainability Report is increasingly becoming a trend and a necessity for progressive companies to inform their stakeholders about their economic, social, and environmental performance. This study examines PT Mustika Ratu, PT Akasha Wira International, and PT Kino Indonesia, and the variable used is the level of compliance with sustainability reports. The annual reports of the companies, taken directly from the websites of the companies that are the object of the study, are the secondary data sources used in this study. The author uses the GRI index as an indicator in the implementation of sustainability reports and uses content analysis and comparative methods as analytical tools. The results showed that the three companies fall into a good category in the implementation of sustainability reports in 2022. PT Mustika Ratu, PT Akasha Wira International, and PT Kino Indonesia still have insufficient disclosure of specific economic, environmental, and social topics, mostly partially applied and limited disclosure.
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