Articles
<![CDATA[The Effect of The Increase in POPFMA (Palm Oil Plantation Fund Management Agency) Grant Funds on Farmer Interest in The POR (People Oil Rejuvenation) Program with Strategic Partnership Pattern ]]>
<![CDATA[Sulaiman, Novi]]>;
<![CDATA[Arsjah, Regina Jansen]]>
<![CDATA[ Golden Ratio of Finance Management Vol. 5 No. 2 (2025): April - September ]]>
Publisher : <![CDATA[Manunggal Halim Jaya ]]>
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DOI: 10.52970/grfm.v5i2.994
<![CDATA[The People's Palm Oil Replanting Program (Peremajaan Sawit Rakyat or POR) is a strategic initiative by the Indonesian government aimed at improving the productivity of smallholder palm oil plantations through the replanting of unproductive trees. One form of government support for this program is through grant funding provided by the Indonesian Oil Palm Estate Fund (Palm Oil Plantation Fund Management Agency or POPFMA). As the allocation of these grants increases, questions arise regarding how the rise in funding influences farmers' interest in participating in the POR program, particularly through strategic partnership schemes involving core companies and farmer cooperatives. This study aims to analyze the effect of increased POPFMA grant funding on farmers' interest in joining the POR program through strategic partnership models. The research adopts a qualitative approach by comparing grant utilization and its impacts on cooperatives, farmers, surrounding communities, and the government. The findings indicate that the increase in POPFMA grant amounts positively affects farmers' willingness to participate in the POR program. This research is expected to provide empirical contributions to policy-making in empowering smallholder palm oil farmers, strengthening the effectiveness of the POR program, and supporting the sustainability of the national palm oil plantation sector. Furthermore, the results may serve as a basis for designing more inclusive and responsive partnership schemes that align with the needs of farmers.]]>
<![CDATA[PERBANDINGAN RETURN SAHAM PERUSAHAAN YANG TERDAFTAR BEI SEBELUM DAN SETELAH PENGUMUMAN HIJAU PROPER 2019 ]]>
<![CDATA[Amelia, Clara]]>;
<![CDATA[Arsjah, Regina Jansen]]>
<![CDATA[ Jurnal Ekonomi Trisakti Vol. 5 No. 2 (2025): Oktober ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas EKonomi dan Bisnis ]]>
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DOI: 10.25105/v5i2.22886
<![CDATA[Penelitian ini bertujuan untuk menguji reaksi pasar terhadap pengumuman peringkat Hijau PROPER 2019 yang dikeluarkan oleh Kementerian Lingkungan Hidup dan Kehutanan. Reaksi pasar diukur dengan menggunakan metode event study melalui perhitungan abnormal return dari 87 perusahaan industri yang terdaftar di BEI. Hasil penelitian menunjukkan bahwa terdapat perbedaan signifikan pada abnormal return sebelum dan sesudah pengumuman. Perusahaan yang tergolong dalam indeks LQ45 menunjukkan reaksi yang lebih positif dibandingkan dengan perusahaan non-LQ45. Baik sektor manufaktur maupun non-manufaktur secara umum menunjukkan reaksi positif terhadap pengumuman tersebut. Temuan ini menunjukkan bahwa pasar memberikan sinyal positif terhadap kinerja lingkungan perusahaan yang diakui melalui Hijau PROPER.]]>
<![CDATA[PENGARUH KINERJA LINGKUNGAN DAN KUALITAS AUDIT TERHADAP KINERJA KEUANGAN DENGAN TRANSFORMASI DIGITAL SEBAGAI PEMODERASI ]]>
<![CDATA[Arifin Ilham]]>;
<![CDATA[Regina Jansen Arsjah]]>
<![CDATA[ Jurnal Ekonomi Trisakti Vol. 5 No. 2 (2025): Oktober ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas EKonomi dan Bisnis ]]>
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DOI: 10.25105/jet.v5i2.23625
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh kinerja lingkungan dan kualitas audit terhadap kinerja keuangan, serta peran transformasi digital sebagai variabel pemoderasi. Objek penelitian difokuskan pada sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023. Metode analisis yang digunakan adalah regresi moderasi dengan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa kinerja lingkungan tidak berpengaruh signifikan terhadap kinerja keuangan. Sebaliknya, kualitas audit terbukti berpengaruh positif terhadap kinerja keuangan. Transformasi digital memoderasi secara positif hubungan antara kinerja lingkungan dan kinerja keuangan. Namun demikian, transformasi digital justru memoderasi secara negatif pengaruh kualitas audit terhadap kinerja keuangan.]]>
<![CDATA[IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH (SAK EMKM) PADA UMKM BUDIANISA SPORT ]]>
<![CDATA[Arrafi, Helmi Yudha]]>;
<![CDATA[Regina Jansen Arsjah]]>
<![CDATA[ Jurnal Ekonomi Trisakti Vol. 5 No. 2 (2025): Oktober ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas EKonomi dan Bisnis ]]>
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DOI: 10.25105/jet.v5i2.23695
<![CDATA[UMKM berperan penting dalam perekonomian Indonesia, namun praktik pencatatan keuangan mereka masih belum sepenuhnya sesuai dengan SAK EMKM. Penelitian ini bertujuan mengevaluasi pencatatan keuangan Budianisa Sport sebagai UMKM sektor olahraga, serta mengidentifikasi hambatan dalam penerapan standar. Dengan pendekatan kualitatif studi kasus, data diperoleh melalui wawancara, observasi, dan dokumentasi. Hasilnya menunjukkan bahwa pencatatan masih bersifat manual dan belum terstruktur sesuai SAK EMKM, terutama dalam penyusunan laporan keuangan lengkap. Kendala utama meliputi rendahnya literasi akuntansi dan minimnya pendampingan teknis. Temuan ini menegaskan perlunya pelatihan berbasis sektor dan dukungan berkelanjutan agar standar dapat diimplementasikan secara efektif.]]>
<![CDATA[PENGARUH PROFITABILITAS, UKURAN, DAN KINERJA LINGKUNGAN TERHADAP EMISI KARBON PERUSAHAAN ENERGI ]]>
<![CDATA[Putri, Maulita Irmaya]]>;
<![CDATA[Regina Jansen Arsjah]]>
<![CDATA[ Jurnal Ekonomi Trisakti Vol. 5 No. 2 (2025): Oktober ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas EKonomi dan Bisnis ]]>
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DOI: 10.25105/jet.v5i2.23727
<![CDATA[Perubahan iklim yang disebabkan oleh emisi karbon mendorong perusahaan energi untuk membuat laporan keberlanjutan mereka lebih transparan. Tujuan dari penelitian ini adalah untuk mempelajari bagaimana profitabilitas, ukuran bisnis, dan kinerja lingkungan berdampak pada pengungkapan emisi karbon dari perusahaan energi yang terdaftar di Bursa Efek Indonesia dari tahun 2021 hingga 2023. Data sekunder diperoleh dari laporan keberlanjutan dan tahunan perusahaan; variabel yang diukur termasuk ROA, total aset, PROPER, dan indeks pengungkapan emisi karbon. Metode kuantitatif yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa ukuran dan profitabilitas perusahaan berkontribusi positif terhadap pengungkapan emisi karbon, tetapi kinerja lingkungan tidak signifikan. Penelitian ini penting untuk meningkatkan literatur tentang akuntabilitas lingkungan dan sebagai dasar untuk rekomendasi kebijakan yang mendorong pengungkapan emisi karbon yang lebih sistematis dan wajib. Hasilnya menunjukkan bahwa faktor internal perusahaan lebih mendorong transparansi informasi karbon daripada pencapaian lingkungan formal.]]>
<![CDATA[Analisis Pengenaan Pajak Atas Natura pada Perhitungan PPh 21 Pegawai Berdasarkan PMK Nomor 66 Tahun 2023 (Studi Kasus pada PT. ABC) ]]>
<![CDATA[Nur Fitri Yani]]>;
<![CDATA[Regina Jansen Arsjah]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v4i3.4906
<![CDATA[This study was conducted to analyze the PPh 21 calculation for PT ABC employees in accordance with PMK Number 66 of 2023 and its impact on the income received by employees. This research focuses on analyzing PPh 21 calculation data on company salaries based on principles consistent with agency theory and accountability theory. PT ABC operates in the packaging machinery distributor sector, providing in-kind facilities to its employees such as vehicles, employee meals, uniforms, and sports facilities. This study was a single case study using a descriptive qualitative approach based on case studies. Data was collected through observation, interviews, archival records, and documentation studies. The analysis results indicate that several components of PT ABC's employee PPh 21 calculation require deductions for PPh 21 on Fringe Benefit in accordance with the provisions of PMK Number 66 of 2023. The addition of these PPh 21 calculation components for employees will affect the net income received by PT ABC employees. Thus, this research provides recommendations to provide education or information to employees regarding the additional PPh 21 calculation components for the Benefits in Fringe Benefit.]]>
<![CDATA[SPIRIT AT WORK, SUSTAINABLE LEADERSHIP AND ORGANIZATIONAL COMMITMENT: THE PERSPECTIVE OF ACCOUNTING STAFF ]]>
<![CDATA[Erna]]>;
<![CDATA[Chen, Robin]]>;
<![CDATA[Murtanto]]>;
<![CDATA[Arsjah, Regina Jansen]]>
<![CDATA[ International Journal of Contemporary Accounting Vol. 7 No. 1 (2025): July ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/v7i1.21528
<![CDATA[This study aims to prove and analyze the influence of sustainable leadership and spirit at work on employee commitment to the company. The private companies used are in Indonesian e-commerce, health, manufacturing, and education sectors. The employees intended work as an internal accountant. Furthermore, this study utilizes the convenience sampling technique to sample them, and can acquire 152 people based on the survey between May and June 2024. Therefore, their response is analyzed using a structural equation model based on partial least squares. After testing these two relationships, this study declares a positive association between sustainable leadership and employee commitment. Additionally, the spirit at work is positively related to employee commitment to the company. Based on this evidence, leaders can apply a sustainable leadership style and build a working atmosphere that leads to spirit at work and motivates employees to commit to their work.]]>
<![CDATA[Pengaruh Pengungkapan ESG, Profitabilitas dan Likuiditas terhadap Pengambilan Keputusan Investasi Perusahaan ]]>
<![CDATA[Jessica, Deliana]]>;
<![CDATA[Arsjah, Regina Jansen]]>
<![CDATA[ El-Mujtama: Jurnal Pengabdian Masyarakat Vol. 5 No. 5 (2025): El-Mujtama: Jurnal Pengabdian Masyarakat ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmujtama.v5i5.9484
<![CDATA[This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure, profitability, and liquidity on corporate internal investment decisions. The research focuses on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. Investment decisions are measured using capital expenditure intensity, while ESG disclosure is assessed based on secondary ESG scoring data. The study employs a quantitative approach with multiple linear regression analysis. The results reveal that liquidity has a significant positive effect on investment decisions, while ESG disclosure and profitability do not show significant influence. These findings indicate that company management tends to prioritize traditional financial indicators, particularly liquidity, over non-financial factors such as ESG in formulating investment strategies. This research implies that companies need to enhance operational efficiency and integrate ESG into core strategies to make it more impactful on investment decisions. Moreover, ESG disclosure should go beyond compliance and be positioned as a source of strategic value for stakeholders.]]>
<![CDATA[Pengaruh Operating Cash Flow, Operating Capacity, Sales Growth, dan Leverage Terhadap Financial Distress ]]>
<![CDATA[Silfi Alfiani]]>;
<![CDATA[Regina Jansen Arsjah]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v6i10.9243
<![CDATA[This study examines the relationship between operating cash flow, operating capacity, sales growth, and leverage on financial distress in cyclical consumer sector companies in Indonesia during the 2021-2023 period. Using a quantitative approach and panel data regression model, this study aims to identify operational and structural indicators that play a role in reflecting the financial condition of companies. The findings show that operating cash flow has a positive effect on financial distress, contrary to the initial assumption that higher cash flow reflects financial resilience. On the other hand, operating capacity and sales growth have no effect on financial distress. Leverage shows a negative effect on financial distress, indicating that firms with higher levels of debt in certain contexts can better manage financial stress. These results highlight the importance of understanding operational dynamics and capital structure contextually in an effort to anticipate potential corporate financial crises.]]>
<![CDATA[Pengaruh Audit Report Lag, Komite Audit, Financial Health, dan Pertumbuhan Perusahaan terhadap Opini Audit Going Concern ]]>
<![CDATA[Saighotun Haniyah]]>;
<![CDATA[Regina Jansen Arsjah]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v6i10.9262
<![CDATA[This study aims to examine the effect of audit report lag, audit committee, financial condition, and company growth on going concern audit opinion. This study uses a quantitative approach with secondary data obtained from the financial statements of infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) with the research year 2021 to 2023, a total of 61 companies included in the research sample lasted for three years resulting in a total of 183 samples obtained by purposive sampling technique. This study uses descriptive statistical analysis, binary logistic regression analysis, hypothesis testing for its analysis. The results of this research analysis indicate that audit report lag has a positive effect on going concern audit opinion, audit committee has no effect on going concern audit opinion, financial health has a negative effect on going concern audit opinion, and company growth has no effect on going concern audit opinion.]]>
