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All Journal Journal of Economic, Bussines and Accounting (COSTING) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Performance : Jurnal Bisnis dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Community Development Journal: Jurnal Pengabdian Masyarakat JES (Jurnal Ekonomi STIEP) Economic Reviews Journal Mandiri: Jurnal Akuntansi dan Keuangan Journal of Applied Accounting e-Jurnal Apresiasi Ekonomi Jurnal Ekonomi, Akutansi dan Manajemen Nusantara
Rohma Septiawati
Universitas Buana Perjuangan Karawang
Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Public Health Social Sciences

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PENGARUH SUSTAINABILTY REPORT, INTELLECTUAL CAPITAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2023 Vanisa Riyadhita; Rohma Septiawati; Ihsan Nasihin
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4318

Abstract

This study aims to examine the sustainability report, intellectual capital and company size on the company's value whether or not it affects companies operating in the energy sector listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The method used in the research is the quantitative method. The population in this study is energy companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The sample used was 9 companies, the selection of samples was taken based on selection techniques through a number of predetermined criteria (purposive samoling). The data used is secondary data with data collection techniques in the form of documentation. The software used to analyze the relationship between independent variables and dependent variables is SmartPLS version 4 using outer model analysis, inner model analysis and hypothesis testing. The results of the study show that sustainability report and intellectual capital have a negative effect on company value, while company size has a positive effect on company value.
Branding dan Digital Marketing dalam Optimalisasi Laba dan Financial Sustainability UMKM Rohma Septiawati; Rivan Wibowo; Fista Apriani Sujaya; Mumun Maemunah; Moch Agus Ariffianto; Abdul Husenudin
Economic Reviews Journal Vol. 5 No. 1 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i1.1116

Abstract

This study aims to analyze the role of branding and digital marketing in optimizing profit and financial sustainability of Jamu Bu Bekti MSME in Karawang. This research uses a qualitative approach with observation and interview methods with the business owner. The results show that branding builds business identity and consumer trust, leading to increased sales. Digital marketing expands market reach and enhances customer engagement, thereby increasing revenue. The combination of both contributes to profit growth that supports the long-term financial sustainability of MSMEs. Therefore, branding and digital marketing are important factors in strengthening MSME competitiveness in the digital era.
Pengaruh Sales Growth dan Ketidakpastian Lingkungan Terhadap Tax Avoidance Pada Perusahaan Pertambangan Puput Anggraeni; Rohma Septiawati; Hendri Nur Ardiansyah
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Februari - Mei 2026
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v5i1.1510

Abstract

Penelitian ini bertujuan untuk melakukan analisis empiris mengenai pengaruh variabel sales growth dan ketidakpastian lingkungan terhadap keputusan tax avoidance pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2024. Menggunakan metode purposive sampling, penelitian ini menetapkan 30 perusahaan sebagai sampel akhir setelah mengeliminasi data ekstrem untuk menjaga kualitas data analisis. Teknik analisis data menggunakan Partial Least Square-Structural Equation Modeling (PLS-SEM) melalui SmartPLS 4. Hasil penelitian menunjukkan bahwa sales growth berpengaruh signifikan terhadap tax avoidance. Hal ini menunjukkan bahwa peningkatan volume penjualan mendorong manajeme bertindak oportunistik untuk meminimalkan beban pajak untuk menjaga profitabilitas di mata investor. Ketidakpastian lingkungan tidak berpengaruh signifikan, mengindikasikan bahwa fluktuasi kondisi eksternal tidak secara otomatis mengubah kebijakan pajak perusahaan yang lebih mengutamakan pendalian risiko operasional jangka panjang.   This study aims to conduct an empirical analysis of the influence of sales growth and environmental uncertainty on tax avoidance decisions in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Using a purposive sampling method, this study selected 30 companies as the final sample after eliminating outliers to maintain data quality. The data analysis technique used Partial Least Squares-Structural Equation Modeling (PLS-SEM) through SmartPLS 4. The results show that sales growth has a significant effect on tax avoidance. This suggests that increasing sales volume encourages management to act opportunistically to minimize the tax burden and maintain profitability in the eyes of investors. Environmental uncertainty does not have a significant effect, indicating that fluctuations in external conditions do not automatically change corporate tax policies that prioritize controlling long-term operational risks.
PENGARUH PENERAPAN BIAYA LINGKUNGAN, KINERJA LINGKUNGAN DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN (STUDI PERUSAHAAN BASIC MATERIAL DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2021-2023) Nurulzahra Deswita Maharani; Rohma Septiawati; Avincennia Vindy Fitriana
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/6yshqv72

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh biaya lingkungan, kinerja keuangan, serta struktur modal terhadap kinerja keuangan pada perusahaan manufaktur sektor basic material dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan sampel 21 perusahaan manufaktur analisis data dilakukan menggunakan SmartPLS. Hasil penelitian ini menunjukan biaya lingkungan dan struktur modal berpengaruh positif dan signifikan terhadap kinerja keuangan, kinerja lingkungan tidak berpengaruh signifikan terhadap kinerja keuangan. Kesimpulan dari penelitian ini pengeluaran biaya serta pengelolaan struktur modal yang baik merupakan faktor penting dalam peningkatan kinerja keuangan perusahaan, dampak kinerja lingkungan belum terlihat signifikan terhadap profitabilitas dalam jangka pendek.
Integrasi Akuntansi Lingkungan Dalam Mewujudkan Keberlanjutan Program Makan Bergizi Gratis (MBG) Pada SPPG Kalangsurya Siska Kusuma Wardani; Rohma Septiawati; Avincennia Vindy Fitriana
Journal of Applied Accounting Vol. 5 No. 1 (2026): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i1.1546

Abstract

This study aims to examine how environmental accounting integration can achieve sustainable implementation of the Free Nutritious Meals (MBG) program at the SPPG Kalangsurya in Karawang Regency. The research method used in this study was qualitative, utilizing interviews, observation, and documentation. The results show that practices such as waste sorting, implementing hygiene SOPs, using environmentally friendly food trays, and collaborating with the Environmental Agency reflect sound environmental accounting principles, but environmental costs have not been recorded separately. Although environmental costs have not been recorded separately, the SPPG Kalangsurya recognizes that environmental accounting is not only a compliance tool but also a sustainability strategy that can improve efficiency, reputation, and public trust in the implementation of the Free Nutritious Meals (MBG) program. The main challenges for the SPPG Kalangsurya are a lack of understanding of environmental accounting and the absence of a dedicated recording system. However, there are opportunities to achieve long-term business sustainability.  Keywords: Environmental Accounting, Business Sustainability, Free Nutritious Meals
Co-Authors Abdul Husenudin Ade Trisyanto Agil Murniati Maha Dewi Atep Sudirman Avincennia Vindy Fitriana Carolyn Lukita Chitia Liviana Kurniawan Devi Astriani Febrina Alisa Dewi Fista Apriani Sujaya Fista Apriani Sujaya Ghanis Noventa Saghita Hendri Nur Ardiansyah Ihsan Nasihin Imam Nurudin Kiki Rizkiya Amalia Lubis Lilis Lasmini Linova Nazwa Riviani Lussy Farida Maya Ahyani Meliana Puspitasari Moch Agus Ariffianto Moch Agus Ariffianto Mona Oktaviyani Mumun Maemunah Niken Ayu Pratiwi Nursinda Kulsum Nurul Shally Mahaqqy Nurulzahra Deswita Maharani Puput Anggraeni Reny Ernitasari Reza Mega Ariyani Rismayadi, Budi Rivan Wibowo Rosa Amelia Sari Marlina Shella Novianty Kusnadi Siska Kusuma Wardani Siti Dian Astuti Trias Arimurti Vanisa Riyadhita Yanti Yanti