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Pengaruh Penerapan GRI Standart 2021 Terhadap Kinerja Lingkungan Dan Sosial Perusahaan Pada Perusahaan Tambang Batu Bara Yang Terdaftar Di BEI Tahun 2023 Primardiningtyas, Filzah; Jelita Prakasita Handi Dhaneswara; Maria Yovita R Pandin
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 3: Maret 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i3.7166

Abstract

Tujuan dari penelitian ini adalah untuk mengkaji bagaimana penerapan Standar GRI 2021 berdampak pada kinerja sosial dan lingkungan perusahaan industri batubara tahun 2022–2023. Berdasarkan hasil penelitian, kinerja sosial dan lingkungan perusahaan membaik ketika Standar GRI 2021 diterapkan. Berdasarkan pedoman GRI, Perusahaan Sektor Batubara telah berhasil meningkatkan pengelolaan limbah, pemanfaatan energi terbarukan, dan pengendalian emisi. Dari segi sosial, perusahaan menunjukkan peningkatan dalam hal kesejahteraan tenaga kerja, kesehatan dan keselamatan kerja, serta hubungan yang lebih baik dengan masyarakat sekitar. Penelitian ini menyimpulkan bahwa penerapan Standar GRI 2021 mendorong Perusahaan Sektor Batubara untuk lebih berkomitmen dalam mencapai keberlanjutan, baik dari segi lingkungan maupun sosial.
Analisis Hubungan Antara Manajemen Keuangan Pribadi, Pengeluaran Bulanan, dan Tingkat Stress Finansial pada Mahasiswa Maria Yovita R Pandin; Ayu Dwi Jayanti; Fitri Dwi Anggraini; Gita Lidyawati Safitri; Raga Herma Pranata
KENDALI: Economics and Social Humanities Vol. 3 No. 3 (2025): KENDALI: Economics and Social Sciences Humanities.
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/kendali.v3i3.717

Abstract

Penelitian ini bertujuan untuk menyelidiki hubungan antara manajemen keuangan pribadi, pengeluaran bulanan, dan tingkat stres keuangan di kalangan mahasiswa. Pendekatan yang digunakan dalam studi ini adalah kuantitatif dengan teknik survei melalui distribusi kuesioner. Peserta dalam studi ini terdiri dari mahasiswa yang terdaftar dalam program Akuntansi kelas malam di Untag Surabaya. Sebanyak 30 lulusan berpartisipasi dalam survei. Hasil penelitian menunjukkan bahwa sebagian besar mahasiswa mengalami pengeluaran bulanan yang tinggi dan kesulitan dalam mematuhi anggaran keuangan yang direncanakan. Banyak mahasiswa masih gagal untuk melacak pengeluaran harian mereka, yang berkontribusi pada peningkatan tingkat stres keuangan. Mayoritas responden menyatakan bahwa mengelola keuangan sangat penting untuk membantu mengurangi tingkat stres yang disebabkan oleh masalah keuangan. Temuan ini menunjukkan adanya hubungan yang signifikan antara manajemen keuangan pribadi, pengeluaran bulanan, dan tingkat stres keuangan mahasiswa.
The Impact of Reference Interest Rates, Bond Investments and Exchange Rates on Financial Market Dynamics Daariin Dewi Nabiilah; Nur Imroatus Sholikah; Nanda Lutfiah Cahya May Salva; Adinda Nibros Zahira Fasya; Maria Yovita R Pandin
Lead Journal of Economy and Administration Vol 3 No 4 (2025): Lead Journal of Economy and Administration (LEJEA)
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v3i4.302

Abstract

The main focus of this study is to analyze how the benchmark interest rate, bond investment, and exchange rate affect the dynamics of the financial market in Indonesia in 2024. The method applied is quantitative by using secondary data from Bank Indonesia, and data processing is carried out using SPSS software. The sample used is secondary time series data, which is generally quantitative and obtained from official sources such as Bank Indonesia. This kind of data is very relevant and credible to measure the relationship between macroeconomic variables such as interest rates, exchange rates, and bond investment on financial market dynamics. This study uses independent variables including benchmark interest rates, bond investment, and exchange rates. And the dynamics of the financial market are the dependent variables.
STOCK DIVERSIFICATION (PORTFOLIO) STRATEGY TO INCREASE INVESTMENT RETURNS AND REDUCE RISK Deby Shintawulan Fransiska; Novita Rahmawati; Feby Galih Saputra; Maria Yovita R Pandin
Finance : International Journal of Management Finance Vol. 1 No. 2 (2023): December
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v1i2.14

Abstract

The purpose of this article is to explain diversification and portfolio risk and the impact of diversification on portfolio risk and determine the number of stocks that make up the optimal portfolio. The sampling technique is purposive sampling and the sample is taken from 5 stocks of the IDX Energy Sector industry. The analysis tool uses a correlation matrix, expected return and risk for individual stocks and portfolios (5 stocks) and the Unknown Population Standard Deviation (σ) Hypothesis Test. The results of this study are: 1)                The correlaion matrix table shows that stocks have a positive correlation, meaning that the stock price movement is in the same direction, that is, when the price of one stock rises, the price of the other stock will rise. Of the five correlations that occur, the correlation between AKRA and ADRO stocks has the largest positive correlation coefficient. And the correlation between MEDC and ADRO stocks has the smallest correlation coefficient. 2)                In general, the expected return and risk performance of the portfolio is better than the performance of individual stocks. So by applying stock diversification, the return performance can be optimized, and risk can also be minimized. 3)                From the results of the Hypothesis Test Population Standard Deviation (σ) is Unknown. The t statistic value of - 5.334 is in the area > - 0, 1771. Then the decision is that the null hypothesis (Ho) is rejected. This means H1 is accepted, i.e. the risk of stock diversification is smaller than the risk of individual stocks.
Optimal Portfolio Selection Using the Single Index Method on LQ45 Shares in the Banking Sector Widya Novita Sari; Dita Fitriani; Indri Widya Wulandari; Maria Yovita R Pandin
Finance : International Journal of Management Finance Vol. 1 No. 2 (2023): December
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v1i2.18

Abstract

The purpose of this study is to determine the proportion of each stock that makes up the optimal portfolio so that it is easier for investors to determine which company has the optimal portfolio. The population that is the focus of this study refers to stocks belonging to the LQ45 index in the banking sector during the 2021-2023 period, namely 7 stocks. The sampling method is carried out by applying a purpose sampling technique, which results in 5 stocks that qualify according to the criteria of this study. The data used is secondary data derived from monthly stock prices. From the research results, all stocks showed positive returns, with BBRI having the highest return. In addition, the analysis results show that using the single index model approach, the stocks of the LQ45 Index members in the banking sector in the period August 2021 to July 2023 show that 4 out of 5 stocks (BBRI, BMRI, BBCA, and BBNI) form an optimal portfolio. Meanwhile, BBTN shares cannot be said to be an optimal portfolio because ERBi is smaller than Ci.
Pengaruh Laporan Keuangan Berbasis SAK EMKM dan Perpajakan Terhadap Kinerja UMKM Sabun di Surabaya Sandari, Tries Ellia; Maria Yovita R Pandin; Pramita Studiviany Soemadijo; Thesalonika Djumaifin; Felix Chandra Pranoto; Grabiella Afe Glorya
ARMADA : Jurnal Penelitian Multidisiplin Vol. 2 No. 9 (2024): ARMADA : Jurnal Penelitian Multidisplin, September 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/armada.v2i9.1459

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh Laporan keuangan yang berbasis SAK EMKM dan perpajakan terhadap kinerja UMKM Sabun. Jenis penelitian ini adalah kuantitatif. Populasi dalam penelitian ini adalah seluruh UMKM pengrajin sabun di Surabaya dengan sampel 85 pengrajin. Metode pengumpulan data menggunakan kuesioner. Hasil penelitian menunjukkan bahwa secara parsial laporan keuangan yang berbasis SAK EMKM dan perpajakan berpengaruh positif dan signifikan Terhadap Kinerja UMKM dengan hasil Fhitung 154,220 > Ftabel 3,108 Nilai adjusted R2 sebesar 0,786 atau 78.6% menunjukkan terdapat pengaruh antara Laporan Keuangan Berbasis SAK EMKM Terhadap Kinerja UMKM sebesar 78,6 % dan sisanya 21.4 % dipengaruhi oleh faktor lain.
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): 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): 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.
Penerapan Financial Quotient Terhadap Ketahanan Keuangan Pada Toko Retail Sembako Di Kelurahan Wonorejo Kecamatan Rungkut Surabaya Veren Putri Shamaya; Sabrina Nova Ashara; Arswarani Leonica; Maria Yovita R Pandin
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 1 No. 3 (2023): JUNI : JURNAL ILMIAH DAN KARYA MAHASISWA
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jikma.v1i3.377

Abstract

The purpose of this study is to find out how the application of financial quotient to financial security in the management of a basic food retail business in Wonorejo Village, Rungkut Dis trict. The approach used in this study is a qualitative approach with the interview method as data collection. Based on the research results, it is known that financial quotient supports financial maintenance. The perspective of the success of the basic food retail business is quite good, but there is still a lack of effectiveness in the management of the 4 (four) each of these retail stores. In terms of competitive advantage, informants 3 and 4 tend to have more consumers, in sales activities informants 3 serve more according to the needs sought or retail, so that goods run out faster, while informants 4 sell at wholesale prices so they are cheaper than other stores. So it can be concluded that the financial quotient in the management of 4 food retail store informants has been sufficiently implemented in determining business success and impacting competitive advantage.
Implementasi Ketahanan Keuangan Terhadap Isu Ancaman Resesi Global Mohammad Fajar Saputra; Hanif Dwi Hastungkara; Maria Yovita R Pandin
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 1 No. 4 (2023): AGUSTUS : JURNAL ILMIAH DAN KARYA MAHASISWA
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jikma.v1i4.481

Abstract

Resesi ekonomi atau resesi global sendiri dapat dipahami sebagai suatu kondisi yang menjelaskan bahwa perekonomian keadaan satu negara sedang kurang baik, hal itu dapat dilihat dari Produk Domestik Bruto (PDB) yang menunjukkan pada sisi negatif, pengangguran yang meningkat, maupun pertumbuhan ekonomi yang menunjukkan kearah yang bernilai negatif dalam dua kuartal secara terus-menerus. Manajemen risiko yang baik juga penting untuk membangun kekuatan atau ketahanan di lembaga keuangan. Membahas tantangan dalam membangun kekuatan atau ketahanan di lembaga keuangan dan pasar keuangan. Membangun kekuatan atau ketahanan di lembaga keuangan dan pasar keuangan sangat penting untuk memastikan kestabilan dan kesehatan ekonomi secara keseluruhan. Hasil yang didapatkan menunjukkan bahwa ketahanan keuangan berpengaruh positif terhadap kinerja ekonomi dan dapat mengurangi dampak ancaman resesi global pada perusahaan dan ekonomi secara keseluruhan.