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All Journal Menara Ilmu Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi International Journal of Contemporary Accounting Indonesian Journal Of Business And Entrepreneurship Research
Diah Nurdiana
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Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Education

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Pengaruh Ukuran Perusahaan Dan Likuiditas Terhadap Profitabilitas Diah Nurdiana
Menara Ilmu Vol 12, No 6 (2018): vol. XII No. 6 Juli 2018
Publisher : LPPM Universitas Muhammadiyah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/mi.v12i6.831

Abstract

The purpose of this research is to know: Influence of Company Size on Profitability, InfluenceLiquidity to Profitability, Influence of Company Size and Liquidity to Profitability at Real Estateand Property firms listed on BEI period 2011-2015.The sample of the company is taken by purposive sampling method where the sample is taken asmany as 8 companies from 47 real estate and property companies listed on BEI in period 2011-2015. The method of analysis used in this study is multiple linear regression analysis and classicalassumption test. Hypothesis testing is done by using t test and test f.The results of this study indicate that partially, Corporate Size Variables have no significant effecton Profitability seen from t arithmetic 1.319 smaller than t table 1.687. While Liquidity Variablesignificantly influence to Profitability seen from titung 2,176 bigger than t table 1,687.Simultaneously, Varabel firm size and liquidity have significant effect simultaneously onProfitability, can be seen from Fcount> Ftable (5,015> 3,28) with significance equal to 0,012greater than 0,05.Keywords: Company Size, Likudity, Profitability (ROA).
PENERAPAN AKUNTANSI PERTANGGUNGAWABAN LABA DALAM PENGUKURAN KINERJA MANAJEMEN PADA PT. CATUR PUTRA JAYA Diah Nurdiana
Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Vol 3, No 6 (2017): Vol III No. 6 Oktober 2017
Publisher : Jurnal Menara Ekonomi : Pelatihan dan Kajian Ilmiah Bidang Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/me.v3i6.411

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan akuntansi pertanggungjawaban labadalam pengukuran kinerja manajemen.Dalam penelitian ini digunakan metode deskriptif. Variabel yang di teliti yaitu Akuntansipertanggungjawaban laba dan Kinerja Manajemen. Populasi yang digunakan dalam penelitian iniadalah perusahaan PT Catur Putra Jaya. Tehnik pengumpulan data dalam penelitian ini dilakukandengan cara telaah dokumen yaitu menelusuri laporan keuangan perusahaan PT Catur Putra Jayatahun 2011-2013.Hasil penelitian yang dilakukan, maka di peroleh laporan pertanggungjawaban laba PT CaturPutra Jaya tahun 2011 sampai dengan tahun 2013 terjadi kenaikan laba usaha. Pada tahun 2011kantor pusat laba usaha sebesar Rp 105.636.221,49, kantor cabang A laba usaha Rp 104.484.320,-,kantor cabarig B laba usaha Rp 104.258.320,- Pada tahun 2012 kantor pusat laba usaha sebesar Rp152.935.154,68,-, kantor cabang A laba usaha Rp 140.400.805,-, kantor cabang B laba usaha Rp140.379.900,- sedangkan Pada tahun 2013 kantor pusat iaba usaha sebesar Rp 2.027.374.306,97,-kantor cabang A laba usaha Rp 1.813.763.000,-, kantor cabang B laba usaha Rp1.699.689.500,-.Hasil perhitungan net operating margin dapat di rumuskan, Net Operating Margin= laba usaha/penjualan neto x 100%.Dengan demikian bahwa penerapan akuntansi pertanggungjawaban telah dilaksanakansesuai kriteria yang di tetapkan dengan anggaran dijadikan indikator dalam penilaian kinerjamanajemen berupa pertanggungjawaban laba usaha serta manajemen perusahaan telahmenerapkan akuntansi pertanggungjawaban laba dalam mengendalikan kinerja manajemen.Kata kunci : Akuntansi pertanggungjawaban laba, Kinerja Manajemen
THE EFFECT OF GREEN COMPETITIVE ADVANTAGE AND SUPPLY CHAIN MANAGEMENT ON COMPANY PERFORMANCE WITH GREEN HUMAN CAPITAL AS A MODERATING VARIABLE Diah Nurdiana
International Journal of Contemporary Accounting Vol. 4 No. 1 (2022): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.753 KB) | DOI: 10.25105/ijca.v4i1.10407

Abstract

This research aims to determine whether there is an impact of green competitive advantage in supply chain management with green human capital as the moderating variable on company performance. In this study, the dependent variable used is company performance (Y), the independent variables are green competitive advantage and supply management (X), and the moderating variable is green human capital. Is this study, a non-probability sampling method was used. 50 textile companies in Jakarta were gathered as sample using non-probability sampling. Primary data was colleted by distributing closed questionnaires. The results of the study be seen through the determination coefficient of Ta given in Table Ta. The R-Square value of the company performance variable is 0.919, which shows that the dependent variable (Company Performance) can be explained by 91.9% of the independent variables (Green Competitive Advantage, Supply Chain Management, Green Human Capital) while the remaining 8.1% cannot be explained.
Quantitative Analysis of the Trade Industry: The Effect of Environmental Policy on Industry Growth Ahmad Nur Budi Utama; Zumrotul Avifa K; Diah Nurdiana; Rusni Andriani; Hasnadia Rusdi
Indonesian Journal of Business and Entrepreneurship Research Vol. 2 No. 2 (2024): Vol. 2, No. 2, May 2024: Indonesian Journal of Business and Entrepreneurship Re
Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/ijober.v2i2.2492

Abstract

This study aims to examine the impact of environmental policies on the growth of the trade industry, with a particular focus on Toko Marannu. Through a descriptive analysis, the research highlights key areas of implementation, customer acceptance, and the resultant effects on sales, customer satisfaction, and overall business performance. The findings reveal that Toko Marannu has successfully implemented environmental policies, such as the use of environmentally friendly bags and the provision of alternative packaging options, which have been well-received by customers. The study shows that these policies positively influence sales growth, increase the number of visitors, and enhance profits, while maintaining high levels of customer satisfaction. The research, conducted through a quantitative approach using surveys and questionnaires with 40 customers, underscores the importance of environmental policies in driving industrial growth and improving consumer perceptions. These insights offer valuable guidance for businesses seeking to integrate sustainable practices while achieving economic growth.
Co-Authors Ahmad Nur Budi Utama Hasnadia Rusdi Rusni Andriani Zumrotul Avifa K