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Meningkatkan Peran Industri dalam Pengelolaan Utang dan Penanganan Global Warming Dasman, Sunita; Supriyanto, Supriyanto; Maria, Fiqih; Soleha, Erin; Setiawan, Indra
Jurnal Pelita Pengabdian Vol. 3 No. 1 (2025): Januari
Publisher : DPPM Universitas Pelita Bangsa

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

Abstract

The industry plays a central role as the primary driver of the global economy and has significant potential to reduce carbon emissions through technological innovation, energy efficiency, and transitioning to a low-carbon economy. However, financial challenges often become major obstacles in realizing technological innovation transformation. Wise debt management is necessary to ensure the operational sustainability of industries while supporting investments in green initiatives. The initial situational analysis required includes: 1) Identifying the company’s debt profile and repayment capacity, 2) Conducting an inventory of greenhouse gas (GHG) emissions generated by industrial operations, 3) Structuring opportunities for the use of renewable energy and low-carbon technologies. Companies need to establish internal policies to redirect debt refinancing to instruments that support sustainability, such as green bonds or sustainability-linked loans. They should also set carbon emission reduction targets for the short, medium, and long term. Optimizing the use of a "Green Crowdfunding Platform" that connects companies with investors interested in funding environmentally friendly projects through application-based technology is crucial. Environmental management requires the involvement of all stakeholders, including the government, industry, academics, communities, and the media.
The Influence of Environmental Costs, Implementation of Good Corporate Governance and Current Ratio on the Financial Performance of Industrial Companies Listed on the Bei For the 2020-2023 Period Fernando Bagas Pratama; Sunita Dasman
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4146

Abstract

This research analyzes the influence of environmental costs, implementation of good corporate governance (GCG), and current ratio on the financial performance of industrial companies listed on the IDX for the 2020-2023 period. Independent variables include environmental costs, institutional ownership, managerial ownership, and current ratio, while financial performance is measured by Return on Assets (ROA). The results of the analysis show that environmental costs and current ratio have a positive and significant effect on financial performance. On the other hand, institutional ownership and managerial ownership as indicators of GCG do not have a significant effect. These findings underscore the importance of environmental and liquidity management in improving corporate financial performance.
The Effect of Green Intellectual Capital, Green Accounting and Company Size on the Financial Performance of Food and Beverage Sector Industry Listed on IDX for the Period 2020-2023 Lutfi Eka Sabita; Sunita Dasman
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4155

Abstract

This research aims to analyze the influence of green intellectual capital, green accounting and company size on the financial performance of the food and beverage industry during the 2020-2023 period. As awareness of the importance of sustainability increases, companies in this industry need to integrate environmentally friendly practices into their operations. The research employs a quantitative analysis method, utilizing data from the food and beverage industry companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period, comprising a total of 18 samples. The sampling technique applied is purposive sampling, and the analysis is conducted using EViews version 12. So this research shows that green Intellectual Capital and Green Accounting have a significant positive influence on financial performance, while company size also helps improve financial performance. It is hoped that these findings will provide insight for company management to implement sustainable strategies to improve financial performance.
Pengaruh Literasi Keuangan Dan Risiko Terhadap Keputusan Investasi Pada Mahasiswa Program Studi Akuntansi Universitas Pelita Bangsa Wijaya, Melida; Weni, Desiam Annisa Fitri; Umam, Atiqul; Dasman, Sunita
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 1 (2025): Januari - Februari
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i1.2472

Abstract

Investment has become a topic of great interest, particulary among university students, as a strategic step in managing finances and buiding future wealth. However investment decision making is influenced by several critical factors, including financial literacy and risk perception, as observed in accounting student at Universitas Pelita Bangsa. This research employs a quantitative method with survey approach. The sampling technique isbased on Slovin’s formula using accidental sampling, involving 89 students from a total population of 420. The primary instrument used is a structured questionnsire measuring financialliteracy, risk perception, and investment decisions. The data were anlyzed using multiple linear regression to examine relationships between variables. The findings of the study indicate that: (1) Financial literacy has a positive and significant effect on students investment decisions. (2) Risk perception also has a positive but not significant effect on investment decisions. (3) Simultaneosly, financial literacy and risk perception have a significant positive impact on students’ investment decisions. This research underscores the importance of financial literacy and risk comprehension in shaping prudent investment decisions, while also advocating for improved financial education among student to address financial challenges in the era of globalization.
Pengaruh Faktor Fundamental terhadap Harga Saham dengan Nilai Perusahaan sebagai Variabel Mediasi pada Perusahaan Otomotif dan Komponen di Bursa Efek Indonesia Yuswanto; Sunita Dasman
IJESM Indonesian Journal of Economics and Strategic Management Vol. 3 No. 2 (2025): July (2025)
Publisher : Draf Solusi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69718/ijesm.v3i2.462

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Return on Assets (ROA) dan Debt to Equity Ratio (DER) terhadap harga saham, baik secara langsung maupun tidak langsung melalui Price to Book Value (PBV) sebagai variabel mediasi. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2019–2023. Teknik analisis data yang digunakan adalah analisis jalur (path analysis) dengan bantuan software SmartPLS..Hasil penelitian menunjukkan bahwa ROA tidak berpengaruh signifikan terhadap PBV maupun harga saham. Demikian pula, DER tidak memiliki pengaruh signifikan terhadap PBV maupun harga saham. Selain itu, PBV juga tidak berpengaruh signifikan terhadap harga saham. Analisis jalur lebih lanjut mengungkapkan bahwa baik ROA maupun DER tidak memiliki pengaruh tidak langsung terhadap harga saham melalui PBV. Temuan ini mengindikasikan bahwa PBV tidak mampu menjadi variabel mediasi yang menjembatani pengaruh profitabilitas dan struktur modal terhadap harga saham.Implikasi dari hasil penelitian ini menunjukkan bahwa investor cenderung mempertimbangkan faktor lain di luar variabel keuangan tersebut dalam pengambilan keputusan investasi, seperti kondisi makroekonomi, prospek industri, maupun sentimen pasar.
The Influence of Transformational Leadership Style on Employee Performance with Work Engagement as Mediation Yohana, Yohana; Ridho, Fajar; Malik, Malik; Dasman, Sunita; Daspar, Daspar
Review: Journal of Multidisciplinary in Social Sciences Vol. 1 No. 02 (2024): January 2024
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/rjmss.v1i02.254

Abstract

Transformational leadership style is one of the leadership styles needed in companies. Leadership is also an important factor so that employees can continue to improve their performance. A leader must also be able to increase work motivation and be able to instill a sense of pride in his work in his employees, because by having motivation and being proud of what we are doing, employees will work well and produce maximum work results. The methodology in this research is quantitative research with a random sampling data collection method at the Al-Fath Collection Karawang company which operates in the garment sector. For the data analysis method it is processed using PLS with the help of the SMARTPLS 3.0 application. The aim of this research is to determine the influence of transformational leadership on employee performance, to determine the influence of transformational leadership on work engagement, and to determine the influence of transformational leadership style on employee performance and work engagement on employee performance. The results of this research indicate that the transformational leadership style cannot directly influence employee performance, but the transformational leadership style can indirectly influence employee performance.
Stock Portfolio Analysis of Agribusiness Companies on Indonesia Stock Exchange Zahra, Adelia; Dasman, Sunita
Review: Journal of Multidisciplinary in Social Sciences Vol. 1 No. 03 (2024): February 2024
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/rjmss.v1i03.285

Abstract

Stock portfolio analysis is the analysis conducted by diversifying or selective combining shares in investment, with a portfolio of risks to be minimized. The purpose of this study is to find out the formation of optimal portfolios using the Capital Asset Pricing Model (CAPM) model approach and Arbitrage Pricing Model (APT). With both models, an investor will be able to find out the composition of stocks, especially shares of companies engaged in agribusiness, as well as directly to find out the proportion of each stock and its risks and benefits arising from the formation of the portfolio. The results showed that by using the CAPM and APT models in the calculation of the formation of optimal portfolios in stocks excange Agribusiness, produces a portfolio with stocks composision 3 froms, namely AALI, TBLA and UNSP. APT model approach shows a greater value than the CAPM models, the highest return value can be generated is 14.088% while that may happen is losses -0268% while the CAPM models yield the highest return rate of 5.74% and the losses will be experienced by -14.54 %. significant difference in outcome is caused from the different assumptions of the models above. From these results should be expected investors to take investment decisions of agribusiness firms stocks in the Indonesia Stock Exchange with respect to the results obtained from the approach to the CAPM and APT models, in addition to the results obtained from both models are also investors give the attention of fundamental and technical factors companies that investors are not wrong and more confident in make investment decisions.
Pendampingan Pengembangan Sistem Informasi Bibit Anggur Berbasis Web untuk Komunitas Anggur Cikarang dengan Metode Agile Zy, Ahmad Turmudi; Pamungkas, Bagas; Dasman, Sunita; Effendi, M Makmun; Noviyanti, Rosa
Dedikasi: Jurnal Pengabdian Lentera Vol. 1 No. 11 (2024): Desember 2024
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/djpl.v1i11.1042

Abstract

Komunitas Anggur Cikarang memiliki potensi besar dalam budidaya dan penjualan bibit anggur lokal maupun impor. Namun, pengelolaan data bibit, stok, dan pemasaran masih dilakukan secara manual, sehingga informasi yang tersedia sering tidak akurat dan sulit diakses oleh anggota maupun calon pembeli. Kegiatan pengabdian ini bertujuan untuk mendampingi komunitas dalam mengembangkan Sistem Informasi Bibit Anggur berbasis web dengan metode Agile Development. Metode ini memungkinkan pengembangan sistem secara iteratif dan kolaboratif, melibatkan pengguna sejak tahap perencanaan hingga uji coba. Kegiatan meliputi analisis kebutuhan, perancangan antarmuka, pengembangan modul manajemen bibit, stok, dan transaksi, serta pelatihan penggunaan sistem. Hasilnya, komunitas memiliki sistem yang dapat menampilkan katalog bibit, mengelola stok, dan memproses pemesanan secara daring. Evaluasi menunjukkan bahwa anggota komunitas merasa sistem ini mempermudah distribusi informasi, mempercepat pelayanan, dan meningkatkan potensi pemasaran.
Rancang Bangun Sistem Informasi Pengajuan Cuti Karyawan Berbasis Web Pada PT. Berlina Tbk, Cikarang Rahmawati, Shinta Melliana Rahmawati; Fatchan, Muhammad; Hadikristanto, Wahyu; Fauzi, Ahmad; Dasman, Sunita
Jurnal SIGMA Vol 15 No 3 (2024): Desember 2024
Publisher : Teknik Informatika, Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/sigma.v15i3.6042

Abstract

Berlina TBK Cikarang masih menggunakan metode manual dalam pengajuan cuti karyawan, yang menyebabkan ketidakefisienan di bagian personalia. Untuk mengatasi hal tersebut, dikembangkan sistem informasi pengajuan cuti terkomputerisasi guna menyederhanakan proses pengajuan dan pengelolaan cuti. Sistem ini bertujuan untuk mempermudah pencatatan data, memfasilitasi konfirmasi cuti, dan memastikan distribusi tenaga kerja yang lebih baik. Sistem ini dirancang agar karyawan dapat mengakses informasi terkait cuti dengan lebih mudah serta memperlancar keseluruhan proses pengajuan cuti. Pengembangan sistem dilakukan dengan metode SDLC dan menggunakan Unified Modeling Language (UML) untuk perancangan sistem. Aplikasi ini dibangun menggunakan PHP dan MySQL dengan framework CodeIgniter. Diharapkan sistem ini dapat meningkatkan akurasi pencatatan cuti dan mendukung manajemen tenaga kerja yang lebih efektif di perusahaan.
Resilience Rural Banks Pasca Covid-19 Puspitasari, Devy Mawarnie; Chin, Jacky; Dasman, Sunita; Indriani, Poppy; Saputro, Rizal Sigit
International Journal of Artificial Intelligence Research Vol 8, No 1.1 (2024)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v8i1.1.1342

Abstract

Beginning with a health crisis, the Covid-19 pandemic has had a domino effect on social, economic, and financial aspects. The economy has experienced a slowdown, accompanied by a decline in purchasing power due to reduced income. Tourist areas have become completely deserted, resulting in a lack of income and economic activity. The impact of the pandemic has inevitably spread to the banking sector, particularly affecting Rural Banks (known as BPR). The role of BPR, as part of the government's strategy for local economic development and labor absorption, has also been disrupted. In Indonesia, BPR has long been the backbone of microfinance, serving micro, small, and medium enterprises (MSMEs). However, the Covid-19 pandemic has shaken this sector, forcing BPRs to confront challenges while exploring new opportunities for resilience. This research recommends that Rural Banks strengthen risk management and operational efficiency to enhance their resilience in the future.This research contributes to the existing literature by providing a focused analysis of Rural Banks specific financial performance variables and recommends that Rural Banks strengthen risk management and operational efficiency to enhance their resilience in the future. The research employs logit analysis to develop a prediction model. The findings indicate that the resilience model can serve as a predictive tool for BPR resilience in the post-pandemic period, supporting economic empowerment, particularly for MSMEs and labor absorption. This study introduces the concept of Off-Balance Sheet management as a strategic tool for enhancing resilience, which has been underexplored in the context of rural banking in Indonesia.
Co-Authors ., Gugun Abdulah, Muhammad Angga Achmad, Rayhan Ade Ningsih Wijaya Adinda Mega Utami Aep Saepudin Ahmad Turmudi Zy Ai Opiasari Lusiana Rahmawati Ainur Rofieq Alfina Adzra Wardhana Aliansyah, Rifan Alifa Rusrian Alifah Sajidah Alvianti Agustin Alya Makyukah Haeruloh Amalia, Putri Nur Amanda Lestari Amanda Putri Asmara Amanda, Firly Amelia, Rika Ananda Rizki Ulfa Chaniago Ananda, Bunga Puja Ananto Tri Sasongko Andaris, Ibnu Andri Andri Andriani, Dita Angelika Fafiona Anjani , Tiya Melida Apsari, Nurlaila Aqila Fadia Haya Aqila Fadia Haya Arfa, Iqbal Aridi, Avettazri Ardelia Arum Nur Fadillah Arum Nur Fadillah Aslah Hilda Nurfadilah Asri Utami Astuti, Maharani Dwi Atik Setiyowati Aurora Oktaviani Putri Hidayat Ayu Agustin Azzah Muaribah Nabhan Azzah Muaribah Nabhan Bagas Pamungkas Baldah, Nasrun Basyir, Naufal Bila, Nabila Billy Josef Anis Chin, Jacky Ciska Silvi Oktavia Citra Fina Lanadiana Daspar Daspar Daspar Daspar Dawam, Muhamad Dea Meliana Dede Mulyana Denison Zebua Desi Edliawati Desiana Indah Nuraini Desiana Indah Nuraini Devi Herlina Devi Sibagariang Devy Mawarnie Puspitasari Dhany Anggoro Hastomo Dian Sulistyorini Wulandari Dinda Mauludina Dita Agustina DS, Yunita Ramadhani Ratnaningsih Dwi Epty Hidayaty Dyah, Siti Halimah Tusa Dzakiyyah, Nuha Effendi, M Makmun Eisya Salsabila Eka Avianti Ayuningtyas Eko Purnomo Erin Soleha Erna Apriani Fahrullah, Fahrullah Farakh Putri Nur Rokhmah Fatchan, Muhammad Fathul Arifin Fatmawati, Iis Prihatin Fatmawati Fauzi Ahmad Muda Fauziah, Iis Fernando Bagas Pratama Fidiyah Sukmaningsih Fidiyah Sukmaningsih Fikko Bangun Primanda Firda Alfi Ningtyas Firdausyiah , Salsabilla Mustika Firman David Fitri Alfian Frans, Fransiskus Gea gea, Fransiskus Gian Rijaldi Gilang Raharja Gunawan, Andrean Syah Halim Tjiwidjaja Hamdan Ainul Yaqien Hamdan Ainul Yaqien Hartati Ningsih Haura Callista Sajidah Hia, Angel Christin Ibnu Andaris Ida Jubaedah Ida Jubaedah Indra Juhana Indra Setiawan Indriyani Achmad, Listian Inna Nisawati Mardiani Isarianto Isarianto Isarianto, Isarianto Iska Ayu Ita Junita Dewi Jelfi Putra Jaya Lase Jihan Khairunnisa Jihan Khairunnisa Kartika Dewi Kevin Andrian Khairunnisa, Fitri Sri khusnul khotimah Kurniawati, Marenda Kusuma, Spaikurahman Lestari , Pinnah Ayu Lestari, Amanda Lestari, Graffiera Widya Lestnando, Georgius Christofano Bagus Lisa Permatasari Lucky Andrianto Lutfi Eka Sabita M.Makmun Effendi Maharani Safira Malik Malik, Malik Mandasari, Pratika Intan Maria Ulfa Maria, Fiqih Marpaung, Ivan Andeska Maulana, Donny Maulidya , Icha Mawarnie, Devy Mega Septiyani, Putri Millah, Duriyyatul Mubarok, Akhmad Yasir Muhamad Dawam Muhamad Nur Muhamad Syahwildan Muhammad Nur Fadli Muhammad Patrialis Akbar Muhammad Rifki Muhammad Yoshi Lucky Nabila Nadia Meirani Nadya Safitri, Nadya Nafisah Afkar Nida Najwa Faisah Kamila Novi Sari Dewi Noviadi Suryawan Noviyanti, Rosa Nugroho, Agung Nugroho, Andrianto Prasetya Nugroho, Arief Teguh Nur Fatikah Nur Wiji Aningsih Nuraeni, Winda Nuraini, Niken Paramitha Nurastuti, Preatmi Nurjanah, Rina Nurmala Sari Nursyaidah, Zakiah Oktaviani Alviah Oktaviano, Benny Pamungkas, Bagas Panggabean, Daud Natael Perdana, Arifin Widi Pingky Cita Cintasya Poppy Indriani Preatmi Nurastuti Pupung Purnamasari Purnomo, Grenda Galih Purwani Setyaningrum, Retno Puspitasari, Safira Putri Amelia Putri Salsabilla, Putri Salsabila Putri, Ririen Zhuliana Qisthy Chaerunnisa Qultsum, Marwa Humaira Rachma Adelia Surya Wardani Rachma Tryadzanita Salsabila Raden Ahyi Prabu Dwipa Syah Rahayu, Piki Rahma, Aisatu Rahmawati, Shinta Melliana Rahmawati Ramadhani, Ella Rangga Bayu Putra Rayhan Achmad Redi, Aurelius Resa Rosita Resty Rahmawati Retno Purwani Setyaningrum Retno Purwani Setyaningrum Retno Purwani Setyaningrum Reva Meliyana Ridho, Fajar Rieza Ammalia Azzahra Rifa Mu’minatul Kirom Rifai, Muhamad Rijaldi, Gian Rika Sahara Rinda Septiani Rio Maryono Rireh Aprilia Riri Rahmawati Ristyaningsih , Ristyaningsih Rizky Handoyo Putra Rizky Maulana Rohyati Rosa Noviyanti Rosdiana, Riska Rosita, Mila Safira Puspitasari Santorry Santorry Sapruwan, Muhamad Sapruwan, Muhammad Sapto Raharjo Saputra, Gilbert Alexander Saputro, Rizal Sigit Sari, Cytra Sari, Pupung Purnama Sarumaha Siska Sasongko, Ananto Tri Septiani, Atikah Septiani, Fidia Setiani, Rijki Indah Shafira, Feiren Twinky Silla Septi Nurafni Silvia Destiana Simatupang, Wilmar Sindi Rikayandi Siska Wulandari, Siska Siti Aminah Siti Sarah Siti Sarah, Siti Sopi Pitriani Sri Ratna Sari Sri Ratna Sari Sugeng Santoso Sulistyorini Wulandari, Dian Sulistyorini, Dian Suprapto Suprapto Supriyanto Supriyanto Suryawan, Noviadi Susilawati, Dede Syafitri, Laila Hasna Syahira , Adella Devany Syalwa , Deswita Cholinia Tatu Fadhilatul Karimah Taufik Hidayat Tiffani, Dona Arhitania Tri Ngudi Wiyatno Tri Sasongko, Ananto Tri Wahyu Wiryawan Triwibowo, Edi Turmudi Zy, Ahmad Ulfa Afifa Umam, Atiqul Umi Hanik Utami, Adinda Mega Wahyu Hadikristanto Wahyu Heri Prasetyo Wahyu Wiji Wahyuningsih, Mesela Nurhana Wanne Nur Ashilah Wardani, Wanda Putriana Wasyiah, Ai Weni, Desiam Annisa Fitri Wida Ningsih Widiastuti WIDIASTUTI - Widiastuti Widiastuti Widiastuti Widiastuti Wiharti, Wiharti Wijaya, Melida Winda Arlita Wita Supira Wita Supira Wiyatno, Tringudi Wulandari Wulandari, Dian Sulistyorini Yahya, Adibah Yani Dahliani Yanti, Dhea Indri Yanto Yanto Yohana Yohana Yuhaning Praborini Yulia Nurfazrin Yuswanto Zahra, Adelia Zulfa Zakiatul Hidayah Zy, Ahmad Turmudi