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All Journal Jurnal Pendidikan Akuntansi Indonesia Infestasi Bilancia : Jurnal Ilmiah Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing JUDICIOUS: Journal of Management Indonesian Journal Accounting (IJAcc) e-Jurnal Apresiasi Ekonomi
Ethika Ethika
Fakultas Ekonomi Dan Bisnis Universitas Bung Hatta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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FAKTOR INTERNAL DAN EKSTERNAL DALAM PENGEMBANGAN OBJEK WISATA PEMANDIAN AIR TERJUN LUBUK TAMPURAUNG DI KECAMATAN KURANJI KOTA PADANG Zeshasina Rosha; Helmawati Helmawati; Ethika Ethika; Hasnul Fikri
Jurnal Apresiasi Ekonomi Vol 10, No 1 (2022)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.62 KB) | DOI: 10.31846/jae.v10i1.450

Abstract

Lubuk Tempurung Waterfall Bathing Attraction is the only tourist attraction in Belimbing Village, Kuranji district, Padang City which is equipped with waterfalls. This tourist attraction has not received guidance yet from the government or investment from the private sector. The purpose of the research is to find out the strengths, weaknesses, opportunities, and threats in the development of Lubuak Tampuruang Waterfall Bathing Attraction. This study uses SWOT analysis, which analyzes internal factors (strengths and weaknesses) and external factors (opportunities and threats). The main data are collected through the questionnaire. The results of the research are, first, the main strength is the water attraction equipped with a waterfall is easy to reach because it is not so far from the center of Padang City. Second, the weakness is the road to the tourist attraction is inadequate. Third, the opportunity is the high desire to travel and recreation. Fourth, the threat that needs to be addressed is the influx of negative cultural influences from outsiders and interactions between local communities and global tourists. The strengths-opportunities strategy suggested in the development of Lubuak Tampuruang Waterfall Bathing Attraction is maximizing the power to achieve opportunities that will make this attraction better than ever.Keywords: external factors, internal factors, tourism, SWOT, Lubuak Tampuruang
Pengaruh Risiko Pembiayaan Murabahah dan Istishna terhadap Kinerja Keuangan KB Bukopin Syariah Murni Hayati; Rice Haryati; Sri Lismawati; Ethika Ethika
JUDICIOUS Vol 4 No 1 (2023): Judicious
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/jdc.v4i1.1276

Abstract

The objective of this research to test the influence of Murabahah and Istishna Financing Risks on Financial Performance of KB Bukopin Sharia. Samples were Financial Statements of KB Bukopin Sharia listed BEI period 2018 until 2022. Variable in this research are Murabahah and Istishna Financing Risks as independen variable and Financial Performance as dependen variable. Measured of Murabahah Financing Risks variable used Non Performing Finance (NPF) of Murabahah. Measured of Istishna Financing Risks variable used Non Performing Finance (NPF) of Istishna. Whereas Measured of Value Financial Performance variable used Return on Assets (ROA). The regression model explores the relationship between Murabahah Financing Risk and Istishna Financing Risk and its contribution to the Financial Performance of KB Bukopin Sharia. The result reveal that Murabahah Financing Risk effected nagatively and insignificant to Return on Assets, Istishna Financing Risk effected nagatively and insignificant to Return on Assets, as well as Murabahah and Istishna Financing Risks effected nagatively and insignificant to Return on Assets of KB Bukopin Sharia.
PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP PENGUNGKAPAN AKUNTANSI LINGKUNGAN Alivia Tiara Ayesa; Ethika Ethika
Bilancia : Jurnal Ilmiah Akuntansi Vol. 9 No. 4 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i4.5469

Abstract

This study was conducted to analyze the effect of profitability, leverage, and liquidity on environmental accounting disclosure in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2021-2024 period. The independent variables used were profitability, leverage, and liquidity. The dependent variable was environmental accounting disclosure. This study used secondary data obtained from financial statements, annual reports, and sustainability reports. The sampling technique used a purposive sampling method for 29 food and beverage sub-sector companies, and the data were analyzed using IBM Statistics SPSS version 27. The results showed that profitability and liquidity negatively affected environmental accounting disclosure, while leverage had no effect on environmental accounting disclosure. These findings suggest that a company's financial condition plays a role in determining the extent to which it discloses environmental accounting information. Penelitian ini dilakukan untuk menganalisis pengaruh profitabilitas, leverage, dan likuiditas terhadap pengungkapan akuntansi lingkungan pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2021-2024. Variabel independen yang digunakan terdiri dari profitabilitas, leverage, dan likuiditas. Sedangkan variabel dependennya yaitu pengungkapan akuntansi lingkungan. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan laporan keuangan, laporan tahunan, dan laporan keberlanjutan. Teknik pengambilan sampel menggunakan metode purposive sampling sebanyak 29 perusahaan sub sektor makanan dan minuman, dan data dianalisis menggunakan program IBM Statistic SPSS version 27. Hasil penelitian menunjukkan bahwa profitabilitas dan likuiditas berpengaruh negatif terhadap pengungkapan akuntansi lingkungan, sedangkan leverage tidak berpengaruh terhadap pengungkapan akuntansi lingkungan. Temuan ini menunjukkan bahwa kondisi keuangan perusahaan berperan dalam menentukan sejauh mana perusahaan mengungkapkan informasi akuntansi lingkungan.
Co-Authors Alivia Tiara Ayesa Ari Frinola Minovia Efran Efran Fikri, Hasnul Helmawati Helmawati Helmawati Helmawati Herawati Herawati Mela Febri Yanti Micco Afdal Yusra Muhammad Azwari Murni Hayati Rahmat Hidayat Resti Yulistia Muslim Rice Haryati Rizka Mukhlisiah Roslin Roslin Sri Lismawati Utami Widya Karlina Widia Gesti Marda Yunilma Yunilma Zeshasina Rosha