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All Journal AKUNTABILITAS ETIKONOMI Jurnal Keuangan dan Perbankan Kinerja Journal of Applied Finance & Accounting Gadjah Mada International Journal of Business JAM : Jurnal Aplikasi Manajemen Journal of Indonesian Economy and Business JURNAL PENGABDIAN KEPADA MASYARAKAT The Asian Journal of Technology Management (AJTM) MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Kajian Akuntansi The Accounting Journal of Binaniaga Technomedia Journal Owner : Riset dan Jurnal Akuntansi International Journal of Supply Chain Management PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Bisnis dan Akuntansi Procuratio : Jurnal Ilmiah Manajemen Bilancia : Jurnal Ilmiah Akuntansi Balance Vocation Accounting Journal International Journal of Financial, Accounting, and Management Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Riset Akuntansi Kontemporer Jurnal Riset Bisnis dan Manajemen JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Jurnal Scientia Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal Of Science, Technology & Management (IJSTM) Journal of Industrial Engineering & Management Research (JIEMAR) International Journal of Social and Management Studies (IJOSMAS) Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Devotion: Journal of Research and Community Service Journal of Community Service and Engagement Jurnal Ekonomi International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Applied Finance and Business Studies Journal Of World Science eCo-Fin International Journal of Humanities Education and Social Sciences Jurnal Akuntansi Keuangan dan Bisnis Jurnal Ekonomi Trisakti International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific Media Riset Akuntansi Auditing & Informasi Indonesian Management and Accounting Research Media Riset Bisnis & Manajemen Jurnal Akuntansi Trisakti JURNAL AKUNTANSI DAN BISNIS Journal of Applied Business and Technology Ekonomi Digital Journal of Governance Risk Management Compliance and Sustainability Journal of Accounting Research, Organization and Economics (JAROE) Eduvest - Journal of Universal Studies International Journal of Emerging Issues in Islamic Studies International Journal of Sharia Business Management JAATB JUDIKAT: Jurnal Pengabdian Kepada Masyarakat EBID:Ekonomi Bisnis Digital Countable (Contemporary Business and Sustainability Science) Asian Journal of Management, Entrepreneurship and Social Science JAS (Jurnal Akuntansi Syariah) Jurnal Akuntansi Kontemporer
Etty Murwaningsari
Universitas Trisakti
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Neuroscience Physics Public Health Social Sciences Transportation Other

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PENGARUH GREEN ACCOUNTING, CAPITAL ADEQUACY RATIO DAN CASH FLOW RISK MANAGEMENT PRACTICES TERHADAP FINANCIAL SUSTAINABILITY Candrasari, Nandia Ifani; Murwaningsari, Etty
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 1 (2024): Edisi Februari 2024
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

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

Abstract

Purpose - This research aims to examine the relationship between financial sustainability and green accounting, capital adequacy ratio, and to see how cash flow risk management practices in companies, especially banks, will influence banking financial sustainability.  Design/methodology/approach – This method used in this study uses quantitatives methods by sampling using purposive sampling techniques with the result of 40 banks listed on the Indonesia Stock Exchange (BEI) that presents and publishes annual reports and sustainability reports for the period 2020 to 2022. The data used is secondary data, namely data obtained directly in the form of financial statement and sustainability report from www.idx.com sites and their respective company websites which are used as research samples. Data analysis  techniques  are  carried  out using  statistical  analysis,  namely:  classical  assumption  tests (normality, multicollinearity, heterokedasticity, and autocorrelation), multiple linear analysis, and hypothesis tests, as  well  as  coefficients  of  determination  with  SPSS  25.0  for window.  Findings - Based on the results of the study, it was found that Financial Sustainability is positively influenced by green accounting, cash flow risk management practices on operating activities, and cash flow risk management practices on financing activities. Meanwhile, capital adequacy ratio and cash flow risk management practices on investing activities do not have a positive influence on financial sustainability.  Research limitations/implications -  For  the  conclusions that  have  been  put  forward,  researchers  can  provide  some suggestions  for  improving  the  quality  of  further  research.  The suggestions  proposed  by  the  researcher  include  adding  the number  of  other  variables  that  are  expected  to  affect   the financial sustainabiluty, then the company is advised to pay attention to the factors that affect its financial sustainability
PENGARUH KECUKUPAN MODAL, EFISIENSI OPERASIONAL DAN DIVERSIFIKASI PENDAPATAN TERHADAP FINANCIAL SUSTAINABILITY Septiani, Viona; Murwaningsari, Etty
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 1 (2024): Edisi Februari 2024
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v3i1.331

Abstract

Purpose –this study aims to gather empirical information on the factors that impact Financial Sustainability. The study emphasizes financial sustainability as the dependent variable, with capital adequacy ratio, operational efficiency, and revenue diversification as the independent variables. This research focuses on analyzing conventional and sharia general banking sub-sector companies that are publicly traded on the Indonesia Stock Exchange between 2020 and 2022 Design/methodology/approach – The sample method employs the purposive sampling strategy. This study employs multiple regression analysis with the SPSS 22 application as a data analysis framework. The research criteria covered a total of 40 commercial banks, comprising both conventional and Islamic banks, based on the processed data. The research data is derived from secondary sources. Findings – Based on results of this study, it was found that the capital adequacy and revenue diversification positively impact financial sustainability, however operational efficiency has a negative impact on financial sustainability. Research limitations/implications – For the conclusions that have been put forward, researchers can provide some suggestions for improving the quality of further research.  The suggestions proposed by the researcher include adding the number of other variables that are expected to affect the financial sustainability, then the company is advised to pay attention to the factors that affect its financial sustainability.
The Effect Of Environmental Awareness, Carbon Performance, Carbon Volume, And Carbon Emission Disclosure On Firm Performance Mai, Angelina Yuvita Todryyanti; Murwaningsari, Etty
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 2 (2024): Edisi September 2024
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v3i2.390

Abstract

Purpose – This study seeks to investigate, through empirical analysis, how environmental awareness, carbon performance, carbon intensity, and disclosure of carbon emissions influence a firm's performance.  Design/methodology/approach – The study employs quantitative methods, employing purposive sampling techniques to select 182 companies within the sector of Consumer Non-Cyclicals listed on the Indonesia Stock Exchange between 2021 and 2022.as samples. Secondary data is obtained from annual reports and sustainability reports  available on www.idx.com and respective company websites, are utilized for analysis. Analysis of panel data regression is carried out utilizing Eviews 12 Software. Findings – The results of this study suggest that the disclosure of carbon emissions has a positive effect on firm performance. Conversely, findings indicate that variables such as environmental awareness, carbon performance, and carbon volume do not significantly affect firm performance. Research limitations/implications – Based on the conclusions presented, researchers can offer recommendations to enhance the quality of future research. Suggestions include incorporating additional variables that may influence firm performance and advising companies to consider factors impacting their performance.
Factors Influencing Company Performance Dewi, Alya; Murwaningsari, Etty
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 2 (2024): Edisi September 2024
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v3i2.391

Abstract

Abstract Purpose – The purpose of this research is to examine and obtain empirical evidence about the factors that influence company performance, namely earnings quality, real earnings management, and information asymmetry. Design/methodology/approach – The sample used in this study consists of 79 non-cyclical consumer sector companies listed on the Indonesian Stock Exchange in 2021 and 2022, with a total sample size of 158. This study employs panel data analysis. Findings – Real earnings management has a significant negative impact on company performance. The quality of earnings and information asymmetry do not have a significant impact on company performance. Research limitations/implications –. This study only utilized a sample of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange, thereby limiting its generalizability.
Co-Authors Adam Firman Rizki Afriyanti Afriyanti Agus Bandiyono Agustina, Desy Aisyah Rahmadhina Kustianti Amanda, Muthia Anastasya, Yenny Gloria Angelita, Aleyvia Sabatini Aprillia, Nur Indah Aqiila, Fani Puspa Arafah, Fikri Dwi Arda, Devid Putra As Sidiqi, Muhamad Yusron Audhitiawaty, Wiggia Augustine Sudibyo, Yvonne Augustine, Yvonne AYU NINGRUM, SEKAR Azizah, Idha Bambang Subagyo Bella, Bella Oktavia Sari Candrasari, Nandia Ifani Clarissa Tonay Darmawati, Deni Devita Kusumawati Dewi, Alya Dewi, Syahharani Kus Amelia Diana Frederica Elizabeth Pahalasari Ellisa Putri Mita Pradhana Enjelina Juniaty Fabiola Gani, Lielani Fabiola, Livia Fadliyatin, Yenni Faisal, Yusuf Farid, Nurul Fadhilah Fatik Rahayu Ferdinand, Anthony Giawan Nur Fitria Haq, Aqamal Harahap, Sahreza Hasugian, Hotbin Hendra Hexana Sri Lastanti Hotnauli, Hanna Putri Humaira Uswatun Hasanah Humaira, Raisa Alia Husin, Hartini I Gusti Ayu Asri Pramesti Imam Nurcahyo Fambudi Indra Saputra Indra Saputra Ivana Dyah Arsanti Iwan Setiadi Jessica Jihan Fairus Jihan Fairus Jihan, Sofi Juniati Gunawan Juniati Gunawan, Juniati Karyanti, Binta Rohmah Kinanti, Syakira Azraa Kristin Utami, Resita Jeniver Kusumaningtyas, Natasha Giovani Kusumawati, Devita Labibah, Hana Suda Lawrence Chika Milenxi Lidya Agustina Limajatini Limajatini Mai, Angelina Yuvita Todryyanti Manurung, Desra Arta Natalia Marice Br Hutahuruk Marsintauli, Frihardina Mawarti, Diara Amelia Maya Grace Basaria Mayndarto, Eko Cahyo Maysaroh, Umi Mazzlida Mat Deli Melinda Malau Melinda, Shella Millenia, Amalia Muhammad Ridwan Mulyani, Susi Dwi Dwi MURTANTO MURTANTO Murtanto Murtanto Nainggolan, Monica Maloanda Theresia Natasha Giovani Kusumaningtyas Nugraha, Ardhy Puma Caesa Nugraha, Erie Riza Nur Afni Nurul Nur Aeni Nurhaliza Putri, Keysa Nurhayati, Nimati Andini Nurmalasari, Putri Alika Nyoto Paramita, Paramita Patuan Belt Sazar Sihombing Pertiwi Sergius, Rafaela Pradhana, Ellisa Putri Mita Pratiwi, Inugrah Ratia Pratiwi, Meilia Eka Prawati, Levana Dhia Prisila Damayanty Qadri, Resi Ariyasa Qintharah, Yuha Nadhirah Resi Ariyasa Qadri Richard Andrew Riki Sanjaya Riyan Harbi Valdiansyah Riyanti, Yulia Eka Rosmawati, Wati S, Yvonne Augustin Sailendra Sailendra Sailendra, Sailendra Samosir, David Kiki Baringin M T Sekar Mayangsari Sekar Mayangsari Sellawati Sellawati Septiani, Viona Shafira, Balkis Sherly, Sherlyana Siregar, Anitaria Sistya Rachmawati Sistya Rachmawati Sistya Rachmawati Sistya Rachmawati Sofie Sofie Sofie, Sofie Sudaryono, Driya Suhardi, Amelia Suharti Suryati Suryati Suryati, Adelina Suyono Suyono Suyono Tatik Mariyanti, Tatik Titik Aryati Tutik Siswanti Utami, Febriany Vinandra, Farras Atsil Wahyuni, Widiya Sri Widiyati, Dian Wijayanti, Afera Will Andilla Darniaty Yuha Nadhirah Qintharah Yuli Anwar Yumniati Agustina Yurizka, Nadia Yusfita, Meisya Yusran, Husna Leila Yvonne Augustin S Yvonne Augustine Yvonne Augustine Yvonne Augustine Sudibyo Zulfitry Ramdan, Zulfitry