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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang SEGMEN Jurnal Manajemen dan Bisnis Jurnal Kajian Manajemen Bisnis Kompak : Jurnal Ilmiah Komputerisasi Akuntansi WARTA Measurement : Jurnal Akuntansi Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak BIOLINK (Jurnal Biologi Lingkungan, Industri, Kesehatan) Jurnal EMT KITA Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) Media Mahardhika Journal of Local Government Issues BALANCE Jurnal Akuntansi dan Bisnis Jurnal Ilmiah Edunomika (JIE) Proceeding of National Conference on Accounting & Finance Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) ASSET: Jurnal Manajemen dan Bisnis Budimas : Jurnal Pengabdian Masyarakat Jurnal Sistem Komputer dan Informatika (JSON) Journal of Management and Bussines (JOMB) Jurnal Pendidikan Nusantara Panrannuangku Jurnal Pengabdian Masyarakat EFL Education Journal Jurnal Pendidikan Nusantara Transekonomika : Akuntansi, Bisnis dan Keuangan Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal of Economics Development Issues Proceeding ISETH (International Summit on Science, Technology, and Humanity) Prosiding University Research Colloquium Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pemberdayaan: Publikasi Hasil Pengabdian kepada Masyarakat (JPM ITTC ) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Room of Civil Society Development Duconomics Sci-meet (Education & Economics Science Meet) Jurnal Pendidikan Sains Indonesia (Indonesian Journal of Science Education) Riwayat: Educational Journal of History and Humanities Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Riset Akuntansi dan Keuangan Indonesia Golden Ratio of Taxation Studies Journal of Ekonomics, Finance, and Management Studies Room of Civil Social Development
Shinta Permata Sari
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Social Sciences Other

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Journal : Media Mahardhika

 1 
BELANJA MODAL KABUPATEN/KOTA DI PROVINSI LAMPUNG: AMATAN TERHADAP PENDAPATAN DAERAH DAN DANA PERIMBANGAN Wardhana, Sania Adelina; Sari, Shinta Permata
Media Mahardhika Vol. 22 No. 2 (2024): January 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i2.889

Abstract

Lampung is a province in Indonesia with the highest percentage of regional budget realization for the 2022 fiscal year. However, the Lampung Provincial Budget's allocation for capital expenditure remains inadequate when compared to the realization of operational expenditure. When regional expenditure is viewed in terms of benefits, allocating the budget to the capital sector is very beneficial and productive for growth and service provision to the community. This study aims to analyze the effect of Regional Original Revenue, General Allocation Fund, Special Allocation Fund and Profit Sharing Fund on District/City Capital Expenditure in Lampung Province for 2019-2022. This study determined a sample of 15 administrative regions in Lampung Province covering 13 districts and 2 cities using a quantitative approach. The data used is secondary data in the form of time series data for the 2019-2022 fiscal year period sourced from the website of the Central Statistics Agency of Lampung Province and the Directorate General of Financial Balance of the Ministry of Finance of the Republic of Indonesia in the form of a Report on the Realization of the District/City Budget of Lampung Province. Multiple Linear Regression Analysis is used to test hypotheses in data analysis techniques that prove Local Original Revenue and Special Allocation Fund have an effect on Capital Expenditure. Meanwhile, the General Allocation Fund and Profit Sharing Fund have no effect on capital expenditure.
PENTINGNYA EKSPOSUR PERUSAHAAN SEKTOR ENERGI UNTUK MENEMPUH PENGUNGKAPAN EMISI KARBON Khotimah, Siti; Sari, Shinta Permata
Media Mahardhika Vol. 22 No. 2 (2024): January 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i2.890

Abstract

Carbon emission disclosure is one of the important components in the disclosure made by a company. Its disclosure is required to assess the company's responsibility to the environment that will increase the value and reputation of the company. This study aims to examine the effect of media exposure, ISO 14001 certification, environmental performance, and auditor credibility on carbon emission disclosure. The population in this study are companies listed on the Indonesia Stock Exchange in 2018-2022. The sample in this study are energy sector companies listed on the Indonesia Stock Exchange in 2018-2022 which are taken using purposive sampling technique and obtained 19 samples with 95 observations. The type of data used is secondary data. This research uses multiple linear regression analysis methods to analyse the hypothesis. Based on the results of regression analysis with a significance level of 5%, this study concludes that ISO 14001 certification and environmental performance have effect on carbon emission disclosure, while media exposure and auditor credibility have no significant effect on carbon emission disclosure.
Co-Authors Adhilla Harumningtyas Adinda Salsabila Aji, Bagus Prasetyo Alifa Putri Nugraheni Almira Ayudia Mahsa Amelia Fatimah Az Zahra Aminuyati Andiani, Diva Nur Andy Dwi Bayu Bawono Anggi Adellia Annisa Tri Widyastuti Annur Rofiq Aprilaurina, Khoirunisa Arianto, Novita Ariska Widya Puspitasari Arsyi Dela Fatmawati Artwidi Fitrianingrum Ashilla Safaniza Darmawan Aulia Zahwa Salsabilla Ayu Aris Diyanti Ayu Mandira Putri Sholekhah Azizah, Jihan Nur Bambang Suharjito Banu Witono, Banu Cystoma Aurora Wicaksananingtyas Dian Nugraheni Diva Tirta Nirwana Rahmadetta Dwi Astuti Ellen Monata Wahono Eny Kusumawati Erlinda Lusiana Erti Hamimi Fadia Rahmadhini Hartama Fania Maulida Pangesti Fatahuddin, Amir Fatmawati, Arsyi Dela Fatwasari Soeratno Putri Febrian Febrian Fifi Nur Afiyah Fitri Rachmawati Ayuning Tyas Fivit Apriliya Florella, Maria Gehad Mohammed Sultan Saif Gita Olyvia Olyvia Fachrunnisa* Habiddin Hermawan, Aulia Chatur Himmatus Sholikhah Himmatus Sholikhah Himmatus Sholikhah Ilmiatunnisa, Rahmatin Ilmiatunnisa’, Rahmatin Indrastanti, Sri Retno Inka, Deva Ananda Intan Kusumawati Cahyaningrum Jihan Nur Azizah Kharisma, Tharisya Putri Khusnul Khotimah Lestari, Dinda Fitri Novia Lina Ayu Safitri Lintang Kurniawati LMS Kristiyanti, LMS LMS. Kristiyanti Lubis, Annisa Fitri Madjid, Aulia Nuur Margono, Tiara Pramudya Wardani Melaty, Khoirul Putri Milia, Riska Nabiil Afifah Putri Setiawan Nafisah Zulaikha Rahmalia Nastiti, Nadila Tri Naura Calista Adhianto Ningsih, Suhesti Novida Pratiwi Novita Arianto Nugraheni*, Dian Nugraheni, Isnawati Nuraini, Revalina Intan Nurma Handayani, Nurma Nurrahmawati, Shafira Nursiam, Nursiam Permatasari, Rizky Puput Prabowo, Himawan Ganjar Pranata, Ivandra Bagus Purbaningsih, Restu Aurelia Puspitasari, Ariska Widya Putra, Ramdhani Bayu Putri Sholekhah, Ayu Mandira Putri, Hanifah Yaffa Eka Putri, Lutfi Zunaida Raden Roro Sekar Hayuningrum Rafine, Zhilan Syabrilla Permata Rahayu, Ruli Eko Rahmadetta, Diva Tirta Nirwana Rahmalia, Nafisah Zulaikha Raissa Amanda Putri Ramadhani, Alia Pramudita Ratih Dwi Siswani Restu Aurelia Purbaningsih Rita Wijayanti Rosa Fadilla, Silvya Rosyadi, Rozi Irfan Safitri, Fibriani Ayu Salsabil Faddhila Putri Setiawan Salsabilla, Aulia Zahwa Satria Pinandita Satria Pinandita Septiana Anggraini, Septiana Setiawan, Nabiil Afifah Putri Setiawan, Salsabil Faddhila Putri Setiyaningrum, Dinar Kurnia Shafira Nurrahmawati Sholikhah, Himmatus Siswani, Ratih Dwi Siti Khotimah Sri Widyaningsih Subikhi, Alif Akbar Suhesti Ningsih Suhesti Ningsih, Suhesti Sumini Sumini Syafaqoh, Rizki Zahroh Syarifah, Pramita Devi Mutia Tharisya Putri Kharisma Tunazjah, Savina Wafiatun Mukharomah Wahyuningtyas, Adinda Putri Wardhana, Sania Adelina Wayan Novitasari Wijayanti, Rista Putri Winasis, Dery Awang Yanuarta RE, Ramel Zada, Qonita Avena Zulafa Alfina Hilwa