Claim Missing Document
Check
Articles

Found 24 Documents
Search

Application of green accounting to company values through profitability Jayanti, Dwi; Romli, Romli
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this study is to investigate the impact of the adoption of green accounting practices on the valuation of firms, specifically by analyzing its influence on profitability. This study assesses green accounting through the utilization of two sub-variables: environmental performance, which is evaluated based on the PROPER rating, and disclosure of environmental costs, which is measured using a dummy variable. Additionally, profitability is evaluated by means of Return on Assets (ROA), while company value is determined using Tobin's Q. The research methodology employed in this study is a quantitative approach utilizing an associative research design. The sample for this research comprises non-financial firms that are publicly listed on the Indonesia Stock Exchange (IDX) during the period from 2016 to 2020. The findings indicate that there was only a partial impact of environmental performance and disclosure of environmental costs on profitability. The environmental performance and disclosure of environmental costs have a partial impact on the valuation of firms. The impact of profitability on firm value is limited. There is no discernible impact on firm value through profitability as a result of environmental performance and the disclosure of environmental costs.
DO INDEPENDENT COMMISSIONERS, GREEN INVESTMENTS, AND GREEN INNOVATION AFFECT ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG)? Dwijayanti, Wulansari; Jayanti, Dwi
KEUNIS Vol. 12 No. 2 (2024): JULY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i2.5525

Abstract

This study aims to test and analyze the influence of Independent Commissioners, Green Investments, and Green Innovation on the environmental, social, and governance (ESG) aspects of companies listed on the LQ45 Index of the Indonesia Stock Exchange during the period 2020-2022. The population in this study is 45 companies with a purposive sampling technique, resulting in a sample of 14 companies over a 3-year observation period. The data analysis technique used is multiple regression analysis using the IBM SPSS Statistics 26. The test results show that Independent Commissioners do not significantly influence the Environment, Social, and Governance. Green Investments have a positive and significant influence on the Environment, Social, and Governance. Meanwhile, Green Innovation has a positive and significant impact on the Environment, Social, and Governance. Together, Independent Commissioners, Green Investments, and Green Innovation can influence the Environment, Social, and Governance of LQ45 Index companies for the period 2020-2022.
HYGIENE SANITATION AND FOOD SAFETY IN EMPLOYEE RESTAURANTS Herniwanti; Jayanti, Dwi
Muhammadiyah International Public Health and Medicine Proceeding Vol. 2 No. 1 (2022): PROCEEDING MUHAMMADIYAH INTERNATIONAL PUBLIC HEALTH AND MEDICINE CONFERENCE - S
Publisher : Fakultas Kesehatan Masyarakat Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.503 KB) | DOI: 10.61811/miphmp.v1i2.288

Abstract

Restaurants is a food processing place that produces and sells various types of food and beverages for the wider community. With the development of restaurants, it is necessary to make food and beverage health efforts with the aim that people's ability to manage can be increased so that people avoid health problems or food poisoning. One of the efforts that can be done is to check the feasibility of the restaurant's hygiene and sanitation. The purpose of this study was for this examination to determine hygiene and sanitation in employee restaurants from 4 factors, employee, equipment, food, and place. The research method used is descriptive qualitative by evaluating employee restaurants in the mess area of industrial forest plantation companies by filling out a restaurant sanitation hygiene inspection form issued by the Directorate of Environmental Health of the Republic of Indonesia in 2017, informant from owner and canteen employee. The results show that the restaurant building is semi-permanent. Workers do not have uniforms and do not carry out routine health checks. Food storage cabinet equipment is not available properly for foodstuffs that require closed storage and room temperature. Clean water sources and hand washing facilities and toilets are well available. The food preparation provides a varied menu but the calories are not calculated for the nutritional value. It is recommended for companies and restaurant managers to manage menu calculations that are sufficient in calories and nutrition for employees, provide safer food storage places, and employees are also advised to use uniforms and health checks to keep food from contamination so that consumers can receive healthy food that is also safe for consumption.
Pengaruh Political Connections dan Sistem Manajemen Lingkungan Terhadap Kinerja Lingkungan Asya'bani, Dzaqiyul Fuadzi; Jayanti, Dwi
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.2090

Abstract

The output of this research is to analyze the effect of Political Connections and Environmental Management Systems on Environmental Performance. This research uses quantitative techniques and carries out analysis using descriptive methods. Data and information for this research comes from Annual Reports or Sustainability Reports of Mining sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. This research uses purposive sampling as a data processing approach. The research sample consisted of 10 companies, each with 50 samples. The data was examined using descriptive statistical techniques, this method involves testing classical assumptions which include testing data normality, heteroscedasticity, multicollinearity and autocorrelation. After that, the data was tested using multiple linear regression, then correlation and determination coefficient analysis was carried out by testing the hypothesis using the t-statistical test and the F-statistical test. The results of this research show that Political Connections and Environmental Management Systems have a positive and significant influence on Environmental Performance. The findings of this research indicate that Political Connections and Environmental Management Systems have a beneficial and substantial impact on Environmental Performance
PENINGKATAN PROMOSI PRODUK UMKM MELALUI PENGURUSAN IZIN USAHA: PENINGKATAN PROMOSI PRODUK UMKM MELALUI PENGURUSAN IZIN USAHA Viki, Viki Masruroh; Putra Wibowo, Ari; Jayanti, Dwi; Anna, Hikmah; Eras Sadela, Adion
Jurnal Pengabdian Kepada Masyarakat Patikala Vol. 1 No. 4 (2022): Jurnal PkM PATIKALA
Publisher : Education and Talent Development Center of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/patikala.v1i4.413

Abstract

One of the superior products originating from the village of Bongsopotro is that many people make and sell pentols both around the village of Bongsopotro and outside the village of Bongsopotro. The pentol business actors in Bongsopotro Village merged into the pentol seller association, namely the Sido Mulyo Joint Business Group (KUBE) which was legalized by an establishment decree signed by the head of the Bongsopotro Village. However, some of these businesses have not yet obtained a business license, one of which is the pentol business. Licensing is needed for business actors to support the business they run. From this background, the objectives of the KKN work program are to empower MSMEs and increase the promotion of MSME products through obtaining business permits.
Sosialisasi Komersialisasi Pengembangan Hasil Riset Produk Kesehatan Dosen Fakultas Kedokteran Unjani Jayanti, Dwi; Maryani, Neni; Romli, Romli; Dzaky, Vicky; Marlina
FLEKSIBEL: Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2022): Edisi April 2022
Publisher : Fakultas Teknik Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/866dxh77

Abstract

Abstract Currently, there are many research results conducted by researchers in the health sector which actually have tremendous potential if commercialized properly. However, limited knowledge related to the commercialization of health products made in the end many research results did not develop, especially at the Unjani Faculty of Medicine. One of the efforts to overcome this problem, the method used is to conduct online socialization (webinar) regarding business feasibility studies, cost of production and determination of selling prices with the aim of providing understanding to research lecturers in the health sector in order to develop their research results. Through the webinar activity, the results obtained are that there is a fairly good understanding of the webinar participants regarding business feasibility studies, calculating the cost of production and determining selling prices.
PERSONAL HYGIENE DAN KEJADIAN RUAM POPOK PADA BAYI Sarifah, Siti; Handayani, Sri; Jayanti, Dwi; Ratnasari, Nita Yunianti
Prosiding University Research Colloquium Proceeding of The 19th University Research Colloquium 2024: Bidang MIPA dan Kesehatan
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Latar Belakang: Popok dan bayi adalah dua hal yang tak bisa dilepaskan. Langkah praktis biasanya ibu lebih memilih popok sekali pakai, jika ibu kurang menjaga personal hygiene bisa mengakibatkan gangguan kulit. Gangguan kulit pada bayi yang paling sering terjadi yaitu, ruam popok. Tujuan penelitian: Untuk mengetahui Hbungan Personal Hygiene dengan Kejadian Ruam Popok. Metode: Penelitian ini menggunakan observasional analitik dengan menggunakan pendekatan cross sectional. Populasi peneletian ini adalah Semua ibu dan bayinya yang berusia 0-12 bulan, sejumlah 45 orang. Sampel penelitian sejumlah 45 orang, diambil secara total sampling. Variabel independent adalah personal hygiene. Variabel dependent adalah kejadian ruam popok. Instrument penilaian personal hygiene menggunakan kuisinoner yang terdiri dari 8 pertanyaan dan ruam popok menggunakan observasi. Analisis data menggunakan analisis univariat dan analisis bivariat dengan uji Chi square. Hasil: sebagian besar responden memiliki personal hygiene yang baik sejumlah 29 responden (64.4%), personal hygiene tidak baik sejumlah 16 responden (35,6%), sedangkan kejadian ruam popok sebagian besar responden tidak terjadi ruam popok sejumlah 29 responden (64.4%), terjadi diaper rash sejumlah 16 responden (35,6%). Hasil uji statistik dengan menggunakan Chi square didapatkan p value 0,000 < dibandingkan dengan alpha 0,05, sehingga disimpulkan bahwa ada hubungan Personal Hygiene dengan Kejadian Ruam Popok. Simpulan: Ada hubungan Personal Hygiene dengan Kejadian Ruam Popok pada Bayi di Desa Pundungrejo (p value: 0,000<0,05).
Pengenalan Game Edukasi sebagai Digital Learning Culture pada Pembelajaran Sekolah Dasar Jayanti, Dwi; Septiani, Jelita Intan; Sayekti, Ika Candra; Prasojo, Ipin; Yuliana, Irma
Buletin KKN Pendidikan Vol. 3, No. 2, Desember 2021
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/bkkndik.v3i2.15735

Abstract

Setiap siswa di setiap sekolah memiliki kesempatan untuk belajar ilmu komputer, seperti halnya belajar subjek yang lain. Hal ini juga menun-jang upaya peningkatan literasi digital sekaligus membentuk kultur pem-belajaran digital pada siswa. Tulisan berikut mendeskripsikan penguatan literasi digital melalui ilmu komputer dengan media game edukasi me-lalui code.org, sehingga mampu membawa atmosfer digital-learning cul-ture. Lingkungan baru ini dihantarkan dalam proses pembelajaran oleh guru pada kelas IV dan VI SD Negeri Plosorejo 2 tahun pelajaran 2020/2021. Metode pengabdian ini yang digunakan didalam kegiatan ini adalah pendekatan kualitatif dengan rulal opperaisel. Data diperoleh dari hasil kuesioner melalui google form yang sudah dibagikan dalam bentuk link kepada peserta didik kelas IV dan VI. Hasil pengabdian ini menun-jukkan bahwa peserta didik menunjukkan antusiasme dalam pembelaja-ran ilmu komputer melalui game edukasi dalam code.org. Hampir seluruh peserta didik tertarik untuk mempelajari tentang ilmu komputer atau informatika. Sesuai dengan karakteristik generasi alpha, digital-learning culture dengan tema informatika memberikan kesempatan pada siswa untuk lebih memberdayakan perangkat dan aplikasi yang dimiliki men-jadi wahana untuk pembelajaran.
Analisis Implementasi Sistem Informasi Akuntansi Penggajian Pegawai Pemerintah dengan Perjanjian Kerja pada Dinas Kesehatan Kota Bandung Queenta, Shafira Firdauza; Jayanti, Dwi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.893

Abstract

This study examines the implementation challenges of the payroll accounting information system at the Health Office of Bandung City, with a specific focus on salary disbursement and Additional Income Allowance (TPP) for Civil Servants with Work Agreements (P3K). The research addresses critical operational issues in public sector payroll management, including system efficiency, accuracy, and compliance with government regulations. The study identifies several key phenomena that occur both before and after disbursement periods, such as frequent employee inquiries about TPP payment schedules, questions regarding salary deduction details, and instances of payment discrepancies (both underpayment and overpayment). Using a qualitative descriptive methodology, the research employs multiple data collection techniques including in-depth interviews with key personnel, direct observations of payroll processes, and comprehensive document examination. The findings reveal that while the basic payroll procedure is operational, several areas require significant improvement. First, the documentation system needs enhancement to ensure better record-keeping and transparency. Second, internal control procedures require strengthening to prevent payment errors and improve accuracy. Third, staff training programs need development to enhance the technical competency of the payroll team.
Pengaruh Penggunaan Media Tanam Cocopeat dengan Penambahan Berbagai Nutrisi terhadap Pertumbuhan dan Hasil Jamur Tiram Putih (Pleurotus ostreatus) Jayanti, Dwi
Jurnal Pertanian Terpadu Vol 3 No 2 (2015): Jurnal Pertanian Terpadu Jilid III nomor 2 Desember 2015
Publisher : Sekolah Tinggi Pertanian Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36084/jpt..v3i2.106

Abstract

Penelitian telah dilaksanakan selama 6 (enam) bulan, mulai bulan Juni - Desember 2013. Tujuan penelitian ini untuk mengetahui kombinasi nutrisi yang terbaik pada cocopeat terhadap pertumbuhan dan hasil jamur tiram putih. Penelitian ini merupakan percobaan nonfaktorial menggunakan metode Rancangan Acak Lengkap (RAL) dengan empat (4) perlakuan yang masing – masing perlakuan diulang sebanyak 5 kali, sehingga terdapat 20 petak penelitian. Perlakuan media tanam cocopeat tanpa penambahan nutrisi (C0), perlakuan kombinasi cocopeat+tepung tapioka (C1), cocopeat+tepung sagu (C2), dan cocopeat+ampas tahu (C3) menunjukkan pengaruh sangat nyata terhadap lama waktu miselium menyelimuti baglog, lama waktu munculnya pin head, diameter tudung, berat hasil panen, dan rasio efisiensi biologi (REB) baglog. Namun berbeda nyata terhadap lama waktu panen pertama dan jumlah tudung. Pengaruh kombinasi media tanam dan nutrisi cocopeat (C), menunjukkan kombinasi cocopeat+tepung sagu (C2) merupakan yang tercepat pada lama waktu miselium menyelimuti baglog yaitu rata-rata 35,4 hari, lama waktu hingga munculnya pin head yang rata-rata selama 4,97 hari, dan lama waktu panen tercepat yaitu rata-rata 3,43 hari. Perlakuan kombinasi cocopeat+tepung tapioka (C1) merupakan perlakuan yang terbaik pada jumlah tudung yang rata-rata 11,4 buah; diameter tudung 5,34 cm; berat hasil panen 10,67 gram dan rasio efisiensi biologi 0,0356. Berdasarkan hasil penelitian rasio efesiensi biologi (REB) yang tertinggi terdapat pada perlakuan cocopeat + tepung tapioka (C1) yaitu 0,0356 dan rasio efisiensi biologi terendah pada perlakuan cocopeat tanpa penambahan nutrisi (C0) yaitu 0,0041.