Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal PROSIDING SEMINAR NASIONAL CENDEKIAWAN International Journal of Economics, Management and Accounting
Tania Tania
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA LINGKUNGAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Tania Tania; Vinola Herawaty
PROSIDING SEMINAR NASIONAL CENDEKIAWAN PROSIDING SEMINAR NASIONAL CENDEKIAWAN 2019 BUKU II
Publisher : Lembaga Penelitian Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/semnas.v0i0.5823

Abstract

Kegiatan produksi yang menggunakan sumber daya alam menuntut peran perusahaan dalam tanggung jawab lingkungan. Kinerja lingkungan perusahaan dianggap substansial, oleh karena itu pemerintah membentuk program PROPER, yaitu program yang menilai dan memberi penghargaan terhadap kinerja perusahaan yang berpartisipasi dalam kegiatan pelestarian lingkungan. Penelitian ini bertujuan untuk menemukan bukti empiris mengenai pengaruh leverage, brand equity, ownership structure, firm size, dan mekanisme corporate governance terhadap environmental performance dengan profitability sebagai variabel moderasi. Environmental performance dalam penelitian ini diukur menggunakan skor PROPER. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dan tergabung dalam program PROPER selama tahun 2014 – 2018. Sampel didapatkan menggunakan metode purposive sampling dan dipilih sesuai dengan kriteria yang ditentukan. Penelitian ini menggunakan regresi linear berganda dan uji hipotesis. Berdasarkan uji hipotesis, ownership structure dan firm size berpengaruh secara signifikan dan positif terhadap environmental performance. Leverage, brand equity, dan mekanisme corporate governance tidak memiliki pengaruh yang signifikan terhadap environmental performance. Profitability sebagai pemoderasi dalam penelitian ini tidak memoderasi variabel independen terhadap environmental performance.
Application of Preparing Financial Reports for Micro, Small and Medium Enterprises Based on Entity Accounting Standards Without Public Accountability (SAK ETAP) Tania Tania; Erna Hendrawati; Lilik Pirmaningsih
International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i2.21

Abstract

Financial Accounting Standards for Entities Without Public Accountability are standards for preparing financial reports for MSMEs with the aim of making it easier for creditors and investors to view financial reports so that MSMEs can get loans to increase capital and make their business more advanced. The implementation of the preparation of financial statements by UD. X is not in accordance with the financial statements based on SAK ETAP. The purpose of this study is to find out (1) What are the obstacles faced by UD. X in compiling financial reports based on SAK ETAP (2) What are the impacts of not compiling financial reports based on SAK ETAP (3) Implementation of financial statement preparation at UD. X. This research uses qualitative method with case study method. The techniques used for data collection are interviews, observation, and documentation. The results of this study are (1) Lack of human resources so that they cannot prepare financial reports properly and correctly (2) Owners do not understand the importance of financial statements properly so they cannot make the right decisions (3) Recording of financial statements is recorded simply, not yet based on SAK ETAP.
Co-Authors Erna Hendrawati Lilik Pirmaningsih Vinola Herawaty