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All Journal Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Indonesia Raya Jurnal Ekonomi, Manajemen, Akuntansi
Danang Adi Putra
Universitas Bengkulu
Religion Humanities Economics, Econometrics & Finance Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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Profit Opacity, Investor Legal Protection and Cost of Capital: A Conceptual Framework Sriwidharmanely Sriwidharmanely; Herawansyah Herawansyah; Danang Adi Putra
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 1 (2022): Juni
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v2i1.719

Abstract

This paper aims to develop a conceptual framework that investigates and provides a systematic understanding of the impact of long opacity and legal protection on investors on the cost of capital. This study refers to the literature related to earnings opacity, investor legal protection and the cost of capital to ascertain the impact of profit opacity and investor legal protection on the cost of capital and the mediating role of profit opacity on the relationship between legal protection of investors and the cost of capital. This conceptual framework describes the process of congruence between earnings opacity and investor legal protection as an antecedent and consequent to the cost of capital, as well as the mediating role of earnings opacity. The results of the literature review show three propositions. This framework provides an opportunity for seekers and practitioners to further investigate the effect of profit opacity on the cost of capital and the mediating role of this profit opacity in the relationship between investor legal protection and the cost of capital..
BIMBINGAN PENDIRIAN BUMDES UNTUK PENGUATAN PEMBERDAYAAN MASYARAKAT Baihaqi Baihaqi; Madani Hatta; Danang Adi Putra; Herawansyah Herawansyah; Sriwidharmanely Sriwidharmanely
Jurnal INDONESIA RAYA (Pengabdian pada Masyarakat Bidang Sosial, Humaniora, Kesehatan, Ekonomi dan Umum) Vol 4, No 1 (2023)
Publisher : Perkumpulan Dosen Muda Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/indonesiaraya.4.1.1-6

Abstract

Kecamatan Tanjung Agung Palik Kabupaten Bengkulu Utara yang terdiri dari 10 desa, hanya terdapat 1 (satu) BUMDES, sedangkan untuk desa-desa yang lain belum membentuk BUMDES. BUMDES yang ada di Desa Tanjung Agung pun belum dikelola dengan baik bahkan proses pendiriannya belum mengacu pada proses pendirian yang benar. faktor utama yang menjadi kendala sehingga belum terealisasinya pendirian BUMDES ini karena selama ini dana desa yang diperoleh selama 4 tahun ini masih diperuntukkan untuk pembangunan fisik. Selain itu, belum adanya motivasi dari masyarakat desa karena mereka menganggap pendirian BUMDES ini membutuhkan investasi yang besar, manajemen yang punya keahlian manajerial dan punya sifat wirausaha dan masyarakat belum mengenali potensi desa mereka. Sosialisasi yang mereka dapatkan tentang BUMDES juga masih terbatas terutama yang berkaitan dengan proses pendirian dan manajemen BUMDES. Kegiatan pengembangan BUMDES yang ada di Kecamatan Tanjung Agung Palik diharapkan dapat ditindaklanjuti PKM selanjutnya dengan membuat pendampingan dan pelatihan yang dapat menunjang berdirinya BUMDES yang baik. Tujuannya adalah menjadikan desa-desa pada Kecamatan Tanjung Agung Palik memiliki tingkat perekonomian mandiri yang baik.
How Green Accounting, Company Size and Company Performance on the Indonesian Sharia Stock Index ? Indah Oktari Wijayanti; Danang Adi Putra; Febi AJi Riansyah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 3: Maret 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i3.2963

Abstract

This study aims to determine the application of green accounting, company size and company performance with the Indonesian Sharia Stock Index (ISSI). This research uses quantitative research. The population in this study are mining companies listed on the Indonesian Sharia Stock Index (ISSI) for 2021-2023. The sampling technique used in this study used purposive sampling. The number of companies sampled in this study were 807 companies. The type of data used is secondary data, namely in the form of financial reports and annual reports obtained through the official website of the Indonesia Stock Exchange and the official websites of related companies. The dependent variable used in this study is Company Performance. Meanwhile, the independent variables use green accounting and company size. The data analysis method used is panel data regression analysis with the help of the SPSS application program. The results of this study indicate that green accounting and company size have a positive and significant effect on company performance
Co-Authors Baihaqi Febi AJi Riansyah Herawansyah Madani Hatta Sriwidharmanely Sriwidharmanely Sriwidharmanely Sriwidharmanely Wijayanti, Indah Oktari