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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Wahana Pendidikan Gema Wisata Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Student Scientific Creativity Journal Experimental Student Experiences Dharma Ekonomi Trending: Jurnal Manajemen dan Ekonomi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Accounting UNIPA Jurnal Mahasiswa Kreatif Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Projemen UNIPA Pusat Publikasi Ilmu Manajemen Nian Tana Sikka: Jurnal Ilmiah Mahasiswa Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Akuntansi dan Ekonomi Pajak: Perspektif Global
Wilhelmina Mitan
Universitas Nusa Nipa Maumere
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH PENGUNGKAPAN AKUNTANSI LINGKUNGAN DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2021-2023) Maria Agustina Rau; Wilhelmina Mitan; Emilianus Eo Kutu Goo
Jurnal Projemen UNIPA Vol 12 No 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This research aimed to examine the effect of environmental accounting disclosure and good corporate governance mechanisms on the financial performance of basic industry and chemical manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023. This research used a quantitative causal approach with multiple linear regression data analysis to examine the relationship between environmental accounting disclosure and good corporate governance mechanisms (managerial ownership, institutional ownership, independent board of commissioners, and audit committee) on financial performance. The research data was obtained from secondary data in the form of financial reports and annual reports of the companies included in the sample. The results of this research indicated that, partially, environmental accounting disclosure did not have a significant effect on financial performance. Good corporate governance mechanisms, namely managerial ownership, institutional ownership, and independent boards of commissioners, did not have a significant effect on financial performance. Meanwhile, audit committees did not have a significant effect on financial performance. Simultaneously, environmental accounting disclosure and good corporate governance mechanisms had a significant effect on financial performance.
ANALISIS PENGUNGKAPAN SUSTAINABILITY REPORT BERDASARKAN GRI STANDARDS PADA PT. BANK CENTRAL ASIA, TBK DAN PT. BANK MANDIRI (PERSERO), TBK (STUDI KASUS PADA BURSA EFEK INDONESIA) Lusia Rechylia Luga; Wilhelmina Mitan; Wihelmina Maryetha Yulia Jaeng
Jurnal Projemen UNIPA Vol 12 No 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This study aims to analyse the disclosure and compliance level of Sustainability Reporting based on the GRI Standards 2021 at PT. Bank Central Asia, Tbk and PT Bank Mandiri (Persero), Tbk for the 2023 period. The research employs a qualitative descriptive methodology Data collection methods unlized in this study include documentation analysis, literature review, and internet research. The data analysis techniques consist of content analysis and comparative methods. The findings indicate that both banks have disclosed sustainability information in accordance with the GRI Standards, albeit with varying degrees of completeness and detail PT Bank Mandiri (Persero), Tbk demonstrates a more comprehensive level of disclosure that is better aligned with GRI standards compared to PT. Bank Central Asia, Tbk, particularly in specific disclosures. Regarding compliance levels, PT. Bank Central Asia, Tbk achieved 100% compliance with general disclosures in its Sustainability Report, classified as "Fully Applied." while the overall compliance with specific disclosures reached 38%, categorized as "Limited Disclosure" Conversely, PT. Bank Mandiri (Persero), Tbk attained 100% compliance with general disclosures, also classified as "Fully Applied, and achieved 50% compliance with specific disclosures, categorized as "Partially Applied
Restructuring Analysis of Troubled Loan Handling Through Rescheduling at KSP Kopdit Obor Mas, Pasar Level Branch Yasinta Intan Sakera; Wilhelmina Mitan; Yoseph D. Purnama Rangga
Experimental Student Experiences Vol. 2 No. 1 (2023): Maret
Publisher : LPPM Institut Studi Islam Sunan Doe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.456 KB) | DOI: 10.58330/ese.v1i3.176

Abstract

This study aims to determine the settlement of non-performing loans based on the credit restructuring method through rescheduling. The collection of data used in this paper uses interviews and documentation. This type of data uses a qualitative descriptive analysis. From the results of observations it was concluded that the credit restructuring policy at KSP Kopdit Obor Mas in an effort to save credit through rescheduling had positive results because it did not burden members or cooperatives and had an impact on reducing problem loans / NPL (Non Performing Loans). The SOP for the Credit Collection and Rescue Policy Pattern contains a Default Credit Collection Framework, in which the final settlement of problem loans is based on the decision of the management meeting which can be in the form of Credit Restructuring, Credit Switching, Collateral Sales, or Charge Off.
Implementasi Spiritualitas Manajemen Keuangan dalam Pengelolaan Keuangan Biara Kongregasi PIJ Wairklau Maumere Krispina Kara; Wilhelmina Mitan; Emilianus Eo Kutu Goo
Dharma Ekonomi Vol. 32 No. 2 (2025): November: DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v32i2.351

Abstract

This research is a case study describing the implementation of spirituality in financial management at the Wairklau Congregation Monastery of PIJ Maumere. The objective is to evaluate the application of the values of simplicity, transparency, and responsibility in financial management. The research utilized qualitative methods with an ethnographic approach, incorporating interviews, observations, and document reviews. The findings show that spirituality in financial management is effectively implemented in accordance with the established guidelines. Managers carry out their duties as a form of service, without expecting compensation, demonstrating a strong sense of spiritual commitment. One of the main challenges identified is maintaining effective communication within the team. This emphasizes the significance of managers who internalize spiritual values, enabling them to serve with integrity, responsibility, and accountability. Furthermore, it highlights the role of spirituality in fostering ethical behavior in financial practices. This research underscores the need for ongoing training and internalization of these values to enhance financial management effectiveness in religious institutions.
Pengaruh Modal Dan Tenaga Kerja Terhadap Pendapatan Nelayan Ikan Tuna Yusuf; Wilhelmina Mitan; Rangga, Yoseph Darius Purnama
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 4 No. 3 (2026): Juli: Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Univ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v4i3.1511

Abstract

This study examines the influence of capital and labor on the income of tuna fishermen in the Joint Business Group (KUB) Persatuan Nelayan Sukses (PNS) located in Kampung Wuring, Sikka Regency, East Nusa Tenggara. A quantitative approach was employed utilizing multiple linear regression analysis, while samples were selected through purposive sampling, resulting in 49 monthly data points drawn from the group’s operational records for the period 2020–2024. The analysis encompassed classical assumption tests—including normality, multicollinearity, heteroscedasticity, and autocorrelation—as well as partial hypothesis testing (t-test) and simultaneous hypothesis testing (F-test). The findings reveal that capital does not exert a statistically significant partial effect on fishermen’s income, whereas labor demonstrates a positive and significant partial effect. When tested simultaneously, both variables collectively exert a significant influence on income. The coefficient of determination (R²) indicates that capital and labor together account for approximately 29.8% of income variation, with the remaining 70.2% attributable to factors beyond the scope of this study. These findings underscore that improving tuna fishermen’s income requires a holistic strategy that strengthens human resources, enhances technical fishing skills, and reinforces the institutional capacity of the fishing cooperative, rather than solely relying on capital injection.
Pengaruh Cash Holding, Profitabilitas, Dan Firm Size Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Teknologi Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2024) Sukawati, Maria Patricia Gonsalianti; Wilhelmina Mitan; Rangga, Yoseph Darius Purnama
Nian Tana Sikka : Jurnal ilmiah Mahasiswa Vol. 4 No. 4 (2026): Juli: Nian Tana Sikka : Jurnal ilmiah Mahasiswa
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/niantanasikka.v4i4.1491

Abstract

This study aimed to: (1) analyze the condition of cash holding, profitability, firm size, and firm value of technology companies listed on the Indonesia Stock Exchange; (2) examine the effect of cash holding on firm value, (3) examine the effect of profitability (ROA) on firm value, (4) examine the effect of firm size (Ln(Total Assets)) on firm value, (5) examine the simultaneous effect of cash holding, profitability, and firm size on the firm value of technology companies listed on the Indonesia Stock Exchange. This study used a quantitative research design and secondary data. The population consisted of 47 technology companies, and the sample was determined using a purposive sampling technique. Hypothesis testing was conducted using the t-test anf F-test. Data analysis was performed using SPSS version 20. The results showed that, partially, cash holding and firm size did not have a significant effect on the firm value, while profitability had a positive and significant effect on firm value. Simultaneously, cash holding, profitability, and firm size had a positive and significant effect on firm value.
Co-Authors Aloysia Roma Rebu Anastasia Relyani Laru Andreas Rengga Arisandi Arisandi Arnoldus Arianto Brigitha Laura Christianus Tomy Saputra Claudensia Yuli Lolan Elisabeth Emarlin Ruda Emilianus Eo K. Goo Emilianus Eo Kutu Goo Emilianus Eo Kutu Go’o EmilianusEo Kutu Goo Evaldiana Adelia Fransiscus De Romario Henrikus Herdi, Henrikus Konstantinus Pati Sanga Krispina Kara Kristina Febiyanti Nona Cindri Lastiana Felisitas Lusia Rechylia Luga Maksima Toyo Maria Advensia Tia Maria Agustina Rau Maria Alfonsa Maria Beatrix Susanti Tapo Maria Ernestina Da Rato Maria Goreti Towe Punang Maria Kristina Liu Wea Maria Nona Ivon Maria Yovita Hasri Mariano Riskynanta Moa Maro Mathilda Novania Da Lopez Merry Christanty Michi Natasa Wea Niken Aurelia, Pipiet Novita Anggraini Paskalia Irvanti Ema Lewar Paulus Libu Lamawitak Petrus M. Pedro Wisang Pipit Neken Aurelia Pipit Niken Aurelia Rangga, Yoseph Darius Purnama Renata Ritarosana Dua Pona Rikarda Bara Robertho Tomy Meyer Saputripuspita Victoria Siktania Maria Diliana Siktania Maria Dilliana Sisilia Anggreachi Teras Sukawati, Maria Patricia Gonsalianti Theresia Novita Maristela Veronika Ursula Kego Victoria Adriyani Bota Wihelmina M. Yulia Jaeng Wihelmina Maryetha Yulia Jaeng Yasinta Intan Sakera Yohana Aprilita Rosginem Kein Yohana Octaviana Oncu Lid Pagan Yoseph D. Purnama Rangga Yoseph Darius P.Rangga Yoseph Darius Purnama Rangga Yoseph Darius Purnama Rangga Yusuf Yuvensius Venerandus Nurak