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FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MENABUNG MAHASISWA DI BANK SYARIAH (Studi Empiris Pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Pattimura) Layn, Yuyun Yuniarti; Kasben, Afida Firya
JURNAL LENTERA AKUNTANSI Vol. 8 No. 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.825

Abstract

Factors that encourage millennials to be interested in saving at Islamic banks are education or knowledge, social environment, and level of religiosity. Knowledge is a foundation that fortifies individuals with different knowledge; only some have the same knowledge about Islamic banks. Therefore, this study aims to analyze the factors that influence students' interest in saving at Islamic banks, using qualitative and quantitative research methods, with the sampling technique being purposive sampling. The results showed that Islamic banking knowledge, social environment, and religiosity significantly affected students' interest in saving at Islamic banks.Keywords: Islamic Bank, Social Environment, Interest In Saving, Knowledge, Level Of Religiosity
GREEN ACCOUNTING IMPLEMENTATION AND ENVIRONMENTAL PERFORMANCE ON THE VALUE OF MINING COMPANIES LISTED ON THE IDXYEAR 2020-2023 Rita JD Atarwaman; Yuyun Yuniarti Layn; Siti H Sangaji
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 6 (2025): JUNE
Publisher : Adisam Publisher

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Abstract

Background : Raising awareness of the importance of protecting the environment and encouraging sustainable business practices. Objective : This study aims to test the effect of green accounting implementation and environmental performance on company value. Research Method : This research uses a quantitative approach. with technique observation and data analysis . The research sample is a mining company listed on the Indonesia Stock Exchange and participating in the PROPER program of the Ministry of Environment and Forestry of the Republic of Indonesia for the period 2020-2023. Hypothesis testing was carried out using SPSS software and multiple linear regression models. Research Results : The results of this study indicate that green accounting has a positive effect on company value, while environmental performance has no effect. Originality/Novelty of the Research : This research can contribute to additional literature related to research on green accounting and environmental performance in mining companies in Indonesia. This research also re-evaluates green accounting variables that still have different findings in previous studies and are considered relevant to the company's real actions in quantitative evaluation of environmental protection costs and effectiveness. Keywords : Green accounting, Environmental Performance, PROPER Rating, Company Value.