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Journal : jam

Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Sulbahri, Rifani Akbar
Akuntansi dan Manajemen Vol. 16 No. 2 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i2.140

Abstract

This study aims to examine the effect of corporate social responsibility (CSR) on firm value. The analysis technique used is regression analysis Simple Based on the test results, the conclusions that can be drawn from this research arethat the results of the study indicate that the Corporate social responsibility variable has a significant effect on the value of the company with a value of prob. Corporate social responsibility variable < critical probability value (a = 5%) of 0.027 <0.05, so that the Corporate social responsibility variable has a significant effect on firm value. The conclusion is that corporate social responsibility has a significant effect on firm value in companies in the banking sub-sectoryears 2017-2019. The results show that partially Corporate social responsibility has a significant effect on firm value with a prob value. Corporate social responsibility variable < critical probability value (a = 5%) of 0.027 <0.05, so that the Corporate social responsibility variable has a significant effect on firm value. The conclusion in the study accepts the hypothesis that corporate social responsibility has a significant effect on firm value.
Pengaruh Penggunaan Modal Kerja Terhadap Peningkatan Profitabilitas Rifani Akbar Sulbahri
Akuntansi dan Manajemen Vol. 17 No. 2 (2022): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v17i2.192

Abstract

Decision-making process in source of funds management is crucial for companies. This is due to its effect on company’s financial structure affecting profitability. This is the main reason why working capital is discussed in increasing company profits because working capital is a short-term expenditure of the company in operational activities that in line with the company's continuous activities as well as being the main supporter of the company's performance. GAP research shows that working capital affects the ability to obtain profitability. This is contrary to the theory where high working capital should mean high profitability. Refering to the findings on the effect of working capital (WCT) and Profitability (ROE) variables, the following conclusions can be drawn: Working capital (WCT) has a significant positive effect on profitability (ROE), this is because t is calculated for the variable WCT is 2.215 with a significance of 0.001 the t-count value which is 2.215 is greater than the t-table value, which is 2.004 (t-count > t-table). And it can also be indicated from the company's activities in funding the cash invested, which is very influential with the company's operational activities. If the working capital turnover is high, it shows the more productive the working capital used, so that it can get profits faster.
Pengaruh Strategi Green Marketing Terhadap Kinerja Keuangan Dan Non-Keuangan Perusahaan Yuni Adinda Putri; Rifani Akbar Sulbahri; Gumulya Sonny Marcel Kusuma
Akuntansi dan Manajemen Vol. 18 No. 1 (2023): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v18i1.207

Abstract

This study aims to present a reflection of the literature on green marketing strategies and analyze seven factors that will affect company performance. This research refers to the literature review method. As green marketing strategies become increasingly important for companies following the triple bottom line performance evaluation, this research seeks to better understand the role of the "green marketing mix" as a marketing strategy. This model links the relationship between green marketing strategies, including green product, green price, green promotion, green distribution, green people, green process, and green physical evidence, with company performance, including financial and non-financial performance. The results of the study show that the green marketing strategy has a positive effect on the company's financial and non-financial performance. From the discussion above, it can be concluded that this research extensively reviews the literature in the field of green marketing strategy and highlights that companies that adopt green marketing strategies (green product, green price, green distribution, green promotion, green people, green process, and green physical evidence) are expected to generate more profits than firms that do not adopt the strategy.
Co-Authors Afifah Alya Zulaikha Afriyadi Cahyadi, Afriyadi Ahmad Syathiri Aida Rakhmawati Aisyah Zahra Putri Ajie Alghifari Mahdi Igamo Andhara, Andhara Az Zahra Andriano Maulana Ardesy Melizah Kurniati Ari Martino Ari Martino Arifin, Firmansyah Armedi Azhari Aryani, Dwi Septa Attha Syahira Bagas Aditya Pambudi Brigitta Irama Adelya Dhea Pramestie Aryani Dimas Pratama Putra Dita Marisa Putri Dolly Tanzil Fachrurazi Farla, Wita Febriyanti, Melda Febriyanti Fiona Widyasari Firmansyah Arifin, Firmansyah Fuadah, Lukluk Gizza Linosa Islamy Gumulya Sonny Marcel Kusuma Hanin Muthi'ah Nurarfani Herman Efrizal Ilham, Muhammad Ilham Rezki Wijaya Indah Permata Sari Indri, Indri Natalia Jasmin Saidina Karolin Adhisty Kayla Ranatasya Rahmadania Putri Koefrowi Koefrowi Luk luk Fuadah Maria Bianca Cheravin Martha Rianty Maya Dini Melia Frastuti Mohammad Aryo Arifin Mohammad Aryo Arifin, Mohammad Aryo Mona Asifa Syariah Muhammad Bahrul Ulum Muhammad Hidayat Mulyani Susanti Nabila Khairunnisa Ahmad Naghmantun Fadhilah Nayla Syakirah Riyanti Novi Karsa Pratiwi Nur Effen Nurhalimah Padriyansyah Padriyansyah Padriyansyah Pratama Putra, Dimas Putra, Dimas Pratama Putri, Yuni Adinda Rachmawati, Yuni Rahma Aulia Fitriani Riko, Mudriko Ahyulindo Ririn Nurilah Sa'adah Sidiq Sa'adah Sidiq Saggaf, Abdullah Saggaf, Abdullah Seftiani, Lisa Siregar, Muhammad Ichsan Siti Mei Rahmawati Siti Sarahdeaz Fazzaura Putri Sri Hartati Susanti, Mulyani Syamsu Rijal Titin Vegirawati Yessi Nelissma Fitri Yulia Hamdaini Putri Yulia Saftiana Yulia Saftiana Yuni Rachmawati Yuni Rachmawati Yuni Rachmawati Zhafirah Thalia Carissa