Article Per Year (5 Year)
p-Index From 2021 - 2026
3.575
P-Index
This Author published in this journals
All Journal Jurnal Media Wahana Ekonomika BAKI (Berkala Akuntansi dan Keuangan Indonesia) Akuisisi : Jurnal Akuntansi Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Prosiding Semhavok MBIA Jurnal Pendidikan dan Konseling Jurnal Ilmiah Edunomika (JIE) Jurnal Bina Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Darma Agung Jurnal Pengabdian kepada Masyarakat Bina Darma Jurnal Ekonomika Dan Bisnis Jurnal Pengabdian Mandiri Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Masyarakat Bangsa Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Citra Indah Merina
Universitas Bina Darma
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 26 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 26 Documents
Search

 1   2   3 
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.
PENGENALAN LITERASI KEUANGAN KEPADA ANAK USIA DINI DI DESA TANJUNG PINANG 1 Merina, Citra Indah; Piwari, Ica Intan
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.
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.
Pemberdayaan UMKM Kipas Bambu melalui Pengembangan Kompetensi SDM di Desa Tanjung Tambak Nafsiah, Siti Nurhayati; Merina, Citra Indah; Agustina, Merry; Terzaghi, Muhammad Titan; Mayasari, Rosalina Pebrica
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 11 (2026): Januari
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i11.3885

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam mendukung perekonomian masyarakat. Namun demikian, UMKM masih menghadapi berbagai permasalahan, seperti keterbatasan pengetahuan pengelolaan usaha, kualitas pengemasan produk, serta pemanfaatan pemasaran digital. Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan kapasitas UMKM Kipas Bambu melalui penyuluhan dan pendampingan pengelolaan usaha, peningkatan kualitas produk, dan pemasaran digital. Metode pelaksanaan kegiatan menggunakan pendekatan partisipatif dengan desain one group pre-test–post-test. Evaluasi keberhasilan kegiatan dilakukan melalui kuesioner pre-test dan post-test, serta diperkuat dengan observasi dan wawancara. Indikator yang diukur meliputi pengetahuan pengelolaan usaha, keterampilan produksi dan pengemasan, pemanfaatan pemasaran digital, persepsi kinerja usaha, serta motivasi dan keberlanjutan usaha. Hasil kegiatan menunjukkan adanya peningkatan nilai rata-rata pada seluruh indikator evaluasi, dengan rata-rata skor pre-test sebesar 2,32 dan meningkat menjadi 4,13 pada post-test. Peningkatan ini mengindikasikan bahwa kegiatan pengabdian berhasil meningkatkan pengetahuan, keterampilan, serta motivasi mitra UMKM dalam mengelola dan mengembangkan usahanya.
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 Mayasari, Rosalina Pebrica Merry Agustina Muhammad Ibrahim Fikri Mukran, Mukran Oktarina, Hani Piwari, Ica Intan Pratiwi, Dedek Hajasi Rinita, Andina Setri Ayu Lastari Shintia, Yarah Siti Nurhayati Nafsiah Terzaghi, Muhammad Titan Tirta Ayu Lestari Tri Rizqi Ariantoro Verawaty Verawaty Verawaty Verawaty Yarah Shintia Yolantri, Afriza