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Citra Indah Merina
Universitas Bina Darma
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Analisis Penilaian Kinerja Keuangan Menggunakan Metode Rgec Pada Bank Swasta Periode 2020-2022 Oktarina, Hani; Merina, Citra Indah
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2048

Abstract

This research aims to assess the financial performance of national private commercial banks during the 2020-2022 period using the RGEC method, which includes Risk Profile, Good Corporate Governance (GCG), Financial Performance and Capital. Evaluation of bank health is carried out through financial ratios: NPL and LDR for Risk Profile, self-assessment for GCG, ROA, ROE, NIM, and BOPO for Financial Performance, and CAR for Capital. Research findings show that in 2020, these banks were categorized as "very healthy" (PK-1), remained with the "very healthy" (PK-) title in 2021, and decreased to "very healthy" (PK-1 ) in 2022. The period 2020 to 2022 shows that the national private commercial banks studied maintain a "very healthy" (PK-1) status consistently. This indicates that these banks have succeeded in maintaining excellent quality financial performance despite facing challenges and market dynamics that may have changed during that period. A stable assessment in the (PK-1) category shows that these banks have succeeded in managing risk effectively, implementing good corporate governance, and showing solid financial performance and adequate capital. Stability in this predicate also reflects the bank's resilience to economic fluctuations and their ability to deal well with various market conditions.
Pengaruh Profitabilitas, Kinerja Lingkungan dan Media Exposure Terhadap Pengukapan CSR Perusahaan Pertambangan Shintia, Yarah; Merina, Citra Indah
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10730

Abstract

This study examines Corporate social responsibility (CSR) in the mining industry in Indonesia, which often results in negative impacts on the environment and society. This study specifically targets publicly listed companies in the mining sector on the IDX during the years 2021-2022. The identified population consists of 59 mining companies. Purposive sampling is employed to select the sample, resulting in 25 mining companies being chosen as the research sample. The study involves observational data collected over two years, namely, the years 2021-2022, comprising a total of 50 observation data points. Secondary data used are derived from the annual reports of mining companies registered on the IDX for the period 2021-2022. The dependent variable in this study is CSR disclosure, while the three independent variables include environmental performance, media exposure, and profitability. The research approach is quantitative analysis, utilizing various quantitative analysis techniques to evaluate the strength of relationships between the dependent and independent variables within the study. The analysis results indicate that profitability has a positive influence on CSR disclosure, while environmental performance and media exposure do not exhibit significant impacts. Keywords: Corporate social responsibility (CSR), CSR disclosure, environmental, mining industry, performance, profitability,
PENGARUH ENVIROMENTAL, SOCIAL DAN GOVERNANCE DISCLOSURE TERHADAP PROFITABILITAS PADA PERUSAHAAN CONSUMER NON CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) 2021-2023 Hardiansyah, Ahmad Rifky; Merina, Citra Indah
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14776

Abstract

This research was conducted with the aim of testing and analyzing the effect of environmental, social, and corporate governance disclosure on profitability. This study is a type of quantitative descriptive research using secondary data. The population that is the focus of this study is consumer non-cyclical companies listed on the Indonesia Stock Exchange during the period 2021-2023. The sampling method for this study was carried out using purposive sampling. The criteria for selecting research samples include consumer non-cyclical companies listed on the stock exchange from 2021-2023, consumer non-cyclical companies that are not included in the food and beverage sector, companies that do not publish annual financial reports from 2021-2023, companies that do not have sustainability reports from 2021-2023. The number of consumer non-cyclical companies that meet these criteria and are the research sample is 18 companies. Data collection was carried out by downloading financial reports and sustainability reports from the Indonesia Stock Exchange website. The analysis technique used is multiple linear regression. The results of the study indicate that environmental and social disclosure partially does not affect profitability, while governance disclosure affects profitability
Pengaruh Penerapan Green Accounting, Kinerja Lingkungan dan Corporate Social Responsibility (CSR) Terhadap Profitabilitas Perusahaan Sektor Basic Materials Ica Intan Piwari; Citra Indah Merina
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.9639

Abstract

This study aims to examine the influence of Green Accounting, Environmental Performance, and Corporate Social Responsibility (CSR) on the profitability of Basic Materials sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2023. This research employs a quantitative approach using purposive sampling and obtains 18 companies as samples over two years of observation, resulting in 36 data points. The independent variables in this study are Green Accounting, Environmental Performance, and CSR, while the dependent variable is profitability, measured by the Return on Assets (ROA) ratio. The data analysis technique used is multiple linear regression with the aid of SPSS version 27. The results show that environmental performance and Environmental Corporate Social Responsibility (CSR) have a positive effect on profitability, whereas Green Accounting does not have a significant effect. This research contributes to the development of stakeholder theory and corporate sustainability disclosure practices in improving financial performance.
PENGENALAN LITERASI KEUANGAN KEPADA ANAK USIA DINI DI DESA TANJUNG PINANG 1 Citra Indah Merina; Ica Intan Piwari
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Volume 6 No. 1 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i1.42329

Abstract

Literasi merupakan suatu istilah yang mempunyai arti berupa suatu kemampuan dalam berbahasa yang dipunyai oleh setiap individu manusia untuk melakukan komunikasi yang meliputi membaca, berbicara, menyimak serta kemampuan dalam menulis dengan pola yang berbeda beda sesuai dengan suatu tujuan yang hendak dicapainya. Metode yang digunakan yaitu Sosialisasi Literasi Keuangan. Hasil pengabdian Masyarakat terkait sosialisasi tentang literasi kauangan di SD 06 Tanjung Batu Ogan Ilir yang awalnya kurang memahami konsep literasi keuangan kini memiliki pengetahuan yang lebih baik tentang pentingnya literasi keuangan, menabung dan mengetahui perbedaan kebutuhan dan keinginan. penggunaan sharing session dan wawancara terbukti efektif dalam mengukur peningkatan pemahaman siswa-siswi. Hasil survei menunjukkan bahwa mayoritas siswa-siswi berhasil menjawab pertanyaan dengan benar setelah pemaparan materi, menunjukkan pemahaman yang baik terhadap materi yang disampaikan.
Implementasi Program Corporate Social Responsibility (Csr) Dan Relevansinya Dengan Sustainable Development Goals (Sdgs) Pada Pt Kereta Api Indonesia Divre III Palembang Viara Meiza; Citra Indah Merina
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 1 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/rdxdm652

Abstract

Sustainable development has emerged as a strategic agenda for state-owned enterprises, prompting the alignment of Corporate Social Responsibility (CSR) initiatives with the Sustainable Development Goals (SDGs). In practice, however, the linkage between CSR activities and SDGs indicators is often presented descriptively and lacks systematic assessment. This study examines the implementation of CSR programs and evaluates their relevance to the SDGs at PT Kereta Api Indonesia (Persero) Divre III Palembang, hereafter referred to as PT KAI. Employing a qualitative descriptive design, data were obtained through interviews, field observations, and document analysis, and subsequently examined using the interactive analytical framework of Miles and Huberman. The results demonstrate that PT KAI has implemented CSR initiatives in a structured manner across social, economic, and environmental dimensions. Social programs enhance community welfare and educational access, economic initiatives support local economic empowerment, while environmental activities emphasize conservation efforts and the maintenance of cleanliness within operational areas. Furthermore, the findings indicate alignment with several SDGs, particularly SDG 1, SDG 4, SDG 8, SDG 11, and SDG 13. Nonetheless, the association between CSR programs and specific SDGs indicators has not been systematically formulated. Overall, the study concludes that although CSR implementation has produced tangible benefits, stronger strategic planning and impact-based evaluation are necessary to optimize its contribution to sustainable development. 
Implementasi Coretax System dalam Meningkatkan Kualitas Pelayanan Perpajakan pada KPP Pratama Seberang Ulu Putri Ade Lyvia Chairani; Citra Indah Merina
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.10999

Abstract

Perkembangan teknologi informasi mendorong Direktorat Jenderal Pajak (DJP) melakukan transformasi digital melalui implementasi CoreTax System sebagai sistem inti administrasi perpajakan yang terintegrasi. Implementasi sistem ini memerlukan kesiapan infrastruktur, sumber daya manusia, serta kemampuan adaptasi wajib pajak agar tujuan modernisasi perpajakan dapat tercapai secara optimal. Laporan magang ini bertujuan untuk menganalisis kesiapan implementasi CoreTax System, pelaksanaan edukasi kepada wajib pajak, kendala yang dihadapi selama proses implementasi, serta upaya yang dilakukan oleh KPP Pratama Palembang Seberang Ulu dalam mengatasinya. Metode yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data berupa wawancara, observasi, dokumentasi, dan studi literatur. Data diperoleh selama pelaksanaan magang pada periode Februari–Mei 2026. Hasil penelitian menunjukkan bahwa KPP Pratama Palembang Seberang Ulu telah memiliki kesiapan yang baik melalui penyediaan infrastruktur teknologi dan pelatihan pegawai. Edukasi kepada wajib pajak dilakukan melalui asistensi langsung, sosialisasi kepada kelompok usahawan, serta pendampingan individual di Tempat Pelayanan Terpadu (TPT). Kendala yang dihadapi meliputi gangguan jaringan dan server, rendahnya adaptasi sebagian wajib pajak terhadap sistem baru, serta beberapa fitur administrasi yang belum optimal. Untuk mengatasi kendala tersebut, KPP menerapkan pendampingan intensif, penyusunan panduan teknis, komunikasi proaktif, dan edukasi berkelanjutan. Implementasi CoreTax System dinilai cukup efektif dalam mendukung modernisasi administrasi perpajakan, meningkatkan kualitas pelayanan, serta mendorong kepatuhan pelaporan wajib pajak yang mencapai 80% pada tahun 2026.
Co-Authors Adithya Puspita Sari Akbar, Muhammad Aulia Akuntari, Nur Intan Ananda Pramesti Ragita Cahyani Angelia, Bella Bayu Hardiono Darwin Darwin Erna Widawati Evan Hartono, Evan Hadi Kurniawan Hardiansyah, Ahmad Rifky Ica Intan Piwari Irra Kurniawati Irra Kurniawati, Irra Maharani, Sarmila Manoppo, Fiska Andini Marlindawati Marlindawati Merry Agustina Muhammad Ibrahim Fikri Mukran, Mukran Oktarina, Hani Pratiwi, Dedek Hajasi Putri Ade Lyvia Chairani Rinita, Andina Setri Ayu Lastari Shintia, Yarah Siti Nurhayati Nafsiah Terzaghi, Muhammad Titan Tirta Ayu Lestari Tri Rizqi Ariantoro Verawaty Verawaty Verawaty Verawaty Viara Meiza Yarah Shintia Yolantri, Afriza