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Pengaruh Implementasi Green Accounting Dan Material Flow Cost Accounting Terhadap Sustainable Development Dzahwana Adnan; Azolla Degita Azis; Muhammad Anwar Masruri
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3775

Abstract

The mining world is experiencing significant developments, this will certainly have good and bad impacts, such as environmental pollution which will affect the sustainability of the company. One solution to this bad impact is to implement green accounting and material flow cost accounting properly. This study was conducted to determine how much influence green accounting and material flow cost accounting have on sustainable development in mining sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period, totaling 81 companies. The data collection method used the purposive sampling method with the multiple linear regression analysis method, obtained a research sample of 12 companies for 3 years totaling 36 samples registered in the 2021-2023 period. This study uses secondary data obtained from the annual reports of each company obtained from the Indonesia Stock Exchange and the websites of each company. The analysis tool used in this study was SPSS version 26. The results of the study using multiple linear regression analysis showed that: (1) Green accounting has no influence on sustainable development, (2) Production costs in the Material flow cost accounting element have no influence on sustainable development, (3) Production results in the Material flow cost accounting element have an influence on sustainable development, (4) simultaneously Green accounting, Production Costs and Production Results have a significant influence on Sustainable Development.
Peran Moderasi Ukuran Perusahaan Pada Biaya Audit Terhadap Kualitas Audit Pada Perusahaan Sub Sektor Barang Konsumsi di BEI Azolla Degita Azis; Desmy Riani; Lutphy Raihana Suci
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.3104

Abstract

This research aims to test whether the size of the company can strengthen the influence of audit costs on audit quality. The data used is secondary data sourced from the Indonesia Stock Exchange website. The sampling technique uses purposive sampling. The population in this study consists of manufacturing companies in the consumer goods sub-sector from 2018 to 2022, totaling 58 companies with a period of observation over 5 years. Based on the established criteria, 20 companies were selected as research samples, resulting in a total sample size of 100. This research is a quantitative study using the Logistic Regression method. The research results show that the size of the company does not strengthen the influence of audit fees on audit quality. These research findings can serve as additional literature in the field of accounting and financial auditing. For future research, it is recommended to conduct studies with a larger sample size and different subjects, so as to produce varied research conclusions that can be considered by regulators.
The Effect of Financial Literacy and Risk Perception on Investment Decisions Among Generation Z Azolla Degita Azis; Iin Safariah; Ernawati Ernawati
Jurnal Publikasi Ilmu Manajemen Vol. 5 No. 3 (2026): September: Jurnal Publikasi Ilmu Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v5i3.6678

Abstract

This study aims to analyse the effects of financial literacy and risk perception on investment decisions among Generation Z in Jambi. A quantitative approach with an explanatory and cross-sectional design was employed. Data were collected using a five-point Likert-scale questionnaire administered to 100 respondents selected through purposive sampling, based on the criteria of residing in Jambi and having invested or considered investing in financial products. The data were analysed using multiple linear regression with IBM SPSS Statistics after validity, reliability, and classical assumption tests were conducted. The results show that financial literacy has a positive and significant effect on investment decisions, whereas risk perception has a negative and significant effect. Simultaneously, both variables significantly affect investment decisions and explain 37.2% of their variation. Financial literacy was identified as the most dominant predictor of respondents’ investment decisions. These findings imply that universities, financial institutions, securities companies, and policymakers should develop practical financial education programmes that improve investment knowledge while promoting a balanced understanding of risk, thereby enabling Generation Z to make rational, responsible, and sustainable investment decisions.
Co-Authors Agus Cahyana Aminah Ramalia Amirul Mukminin Angga Prasetia Angga Prasetia Anggita Citra Dewi Aninda Puji Adila Aninda Puji Adila Aprilia, Ferlis Aprilianti, Anggi Arjun Mahendra Asti Marlina Azla Nurul Fakhira Basith, Jundi Muhammad Bimo, Widhi Aryo Budi Darma Budi Darma Dede Widiya Denia Maulani Desi Purnamasari Desmy Riani Deviyana, Alvira Putri Diah Yudhawati Dinda Ramadhani Putri Dwi Martani Dzahwana Adnan Erlani, Dhea Sylva ERNAWATI Fadjriah, Wafa Fina Adlia Fitri Chairunnisa Hafidhia Ihsan Handayani, Adinda Putri Hanin Annisa, Restu Hermawan, Haslisa Hurriyaturrohman Hurriyaturrohman Iin Safariah Ijudin Imvie, Amanda Amalia Indah Megawati, Indah Indupurnahayu Ismawardhani, Mutiara Isrochmani Murtaqi Juang, Sari Enovani Khalilul Rahman Kumdarti, Ria Kurniawan, Fero Lilis Lisnawati Lutphy Raihana Suci Lyndon, Novel Anak M. Imam Sundarta Mahendra, Arjun Masruri, M. Anwar Masruri, Mohamad Anwar Maulana, Muhamad Farhan Mohammad Irsyad, Fatih Mugi Dharmawan Muhamad Azis Firdaus Muhamad Mashur Syawal Muhamad Nur Rizqi Muhamad Yoga Alfranssyah Muhamad, Abilly Muhammad Anwar Masruri Muhammad Aziz Firdaus Muhammad Nur Rizqi Muniroh, Leny N. A. Rumiasih Nia Kania Dewi, Nia Kania Niken Octafiani Novel Anak Lyndon Nugraha Nugraha Nurkholifah, Mutiara Nurlaelasari Nurlaelasari Nurlaelasari, Nurlaelasari Pasaribu, Theressa Taken Prasetya, Angga Priyandini, Dzira Mifta Putri, Dinda Ramadhani Rachmatullaily Tinakartika Rinda Rahmat Mulyana Dali Rahmawati, Siti Shasinta Raihan Fajri Ramadhan Ramadhan, Raihan Fajri Rantika, Mira Rasiman Rasiman Rindiani, Antika Rio Fazliansyah Riya Dwi Andari Rizki Amalia Rosita, Rika Sari Enovani Juang Saring Suhendro Sukmawati, Aegisia Sundarta, Imam Theressa Taken Pasaribu Titing Suharti Verni Asvariwangi Widhi Ariyo Bimo Winda Safitri Yogi Resmawan Yuliusman - Zulma, Gandy Wahyu Maulana