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<![CDATA[IMPLEMENTASI GRI STANDARD DAN POJK NO 51/POJK.03/2017 DALAM LAPORAN KEBERLANJUTAN PERUSAHAAN BASIC MATERIALS ]]>
<![CDATA[Puspita, Dyah Aruning]]>;
<![CDATA[Nurul Muri’ah]]>;
<![CDATA[Djoko Sugiono]]>
<![CDATA[ Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 6 No. 4 (2024): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen ]]>
Publisher : <![CDATA[Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor ]]>
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DOI: 10.32938/ie.v6i4.7878
<![CDATA[This study aims to determine the implementation of the GRI Standard and POJK No. 51/POJK.03/2017 in the sustainability report for the 2020-2022 period of basic materials companies listed on the Indonesia Stock Exchange (IDX). The variable in this study is the implementation of the GRI Standard and POJK No. 51 / POJK.03 / 2017 in the sustainability report. The population in this study are basic materials companies listed on the Indonesia Stock Exchange (IDX) which are on the main board of 42 companies. Samples that meet the criteria are 13 basic materials sector companies for the 2020-2022 period so that the total is 39 samples, which are selected based on certain criteria. The analysis carried out is to identify how well the GRI Standard and POJK No. 51 / POJK.03 / 2017 are applied in the sample sustainability report. The results of the analysis show that there is an increase in the disclosure score of the GRI Standard and POJK No. 51 / POJK.03 / 2017 in the sustainability reports of basic materials companies from 2020 to 2022 which indicates that from year to year the company's concern for the environment or the sustainability performance of basic materials companies has increased. The results of this study are expected to be the knowledge and consideration of investors in investing.]]>
<![CDATA[PENGARUH LITERASI KEUANGAN, TEKNOLOGI FINANSIAL DAN PERENCANAAN KEUANGAN TERHADAP PENGGUNAAN MOBILE BANKING DI KALANGAN MAHASISWA ]]>
<![CDATA[Arifin, Zainul]]>;
<![CDATA[Monika Putri Yuhono, Bintang]]>;
<![CDATA[Aruning Puspita, Dyah]]>
<![CDATA[ Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 6 No. 3 (2024): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen ]]>
Publisher : <![CDATA[Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor ]]>
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DOI: 10.32938/ie.v6i3.7908
<![CDATA[Literasi keuangan sebagai cara mengukur kemampuan setiap orang dalam menjalani berbagai informasi mengenai pengelolaan keuangan. Teknologi finansial merupakanbagian dari inovasi teknologi yang dikembangkan dalam bidang finansial. Perencanaan keuangan sendiri mencakup pemahaman terhadap tujuan keuangan. Seiring berjalannya waktu perkembangan teknologi transaksi keuangan menyediakan teknologi baru bernama Mobile Banking yang berguna untuk melakukan kegiatan transaksi keuangan. Penelitian ini dilakukan dengan tujuan mengetahui apakah literasi keuangan,finansial teknologi, dan perencanaan keuangan berpengaruh terhadap penggunaan mobile banking dikalangan mahasiswa. Pendekatan yang digunakan pada penelitian ini yaitu penelitian kuantitatif menggunakan kuisioner dengan jumlah populasi penelitian sejumlah 350 mahasiswa prodi manajemen tahun 2020,2021,2022. Menurut penelitian ini Literasi keuangan kurang berpengaruh terhadap penggunaan mobile banking dikarenakan minimnya tingkat literasi keuangan, sedangkan finansial teknologi dan perencanaan keuangan berpengaruh signifikan terhadap penggunaan mobile banking dikalangan mahasiswa.]]>
<![CDATA[CARBON EMISSION DISCLOSURE IN ENVIRONMENTAL MANAGEMENT ACCOUNTING PRACTICES (Indo Tambangraya Megah Tbk Study) ]]>
<![CDATA[Puspita, Dyah Aruning]]>;
<![CDATA[Habibi Amarullah]]>;
<![CDATA[Djoko Sugiono]]>
<![CDATA[ Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 7 No. 1 (2025): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen ]]>
Publisher : <![CDATA[Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor ]]>
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<![CDATA[This research aims to determine and analyze carbon emissions in the sustainability report for the 2020-2022 period of Indo Tambangraya Megah Tbk. (ITMG). The variable in this research is the reporting of Carbon Emissions in sustainability reports. The population in this study was Indo Tambangraya Megah Tbk. (ITMG) for the 2020-2022 period, which was selected based on certain criteria. The analysis carried out is to identify how well the Carbon Emission Disclosure Checklist is implemented in the sustainability report of the object under study. Results of analysis of Indo Tambangraya Megah Tbk. (ITMG) shows that every year carbon emissions reporting is always carried out and there are improvements in several aspects by the company Indo Tambangraya Megah Tbk. (ITMG) which indicates that from year to year the company's concern for the environment or the sustainability performance of the company Indo Tambangraya Megah Tbk. (ITMG) experienced an increase. It is hoped that the results of this research can become knowledge and consideration for investors in investing.]]>
<![CDATA[THE ROLE OF PROFITABILITY IN MODERATING THE RELATIONSHIP BETWEEN LEVERAGE AND COMPANY SIZE ON ENVIRONMENTAL PERFORMANCE ]]>
<![CDATA[Puspita, Dyah Aruning]]>;
<![CDATA[Cindy Vanessa Saputra]]>;
<![CDATA[Sugeng Hariadi]]>
<![CDATA[ Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 7 No. 3 (2025): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen ]]>
Publisher : <![CDATA[Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor ]]>
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<![CDATA[The purpose of this study is to examine the effect of leverage and company size on environmental performance, moderated by profitability. This study used a purposive sampling method, taking samples from raw material sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The sample consisted of 30 companies, yielding 90 secondary data points. The analysis method employed in this research was PLS-SEM, including descriptive statistical analysis and path coefficient analysis, tested using SmartPLS 4.0. The study's results indicate that leverage significantly affects environmental performance, and company size significantly affects environmental performance. However, profitability does not moderate the influence of leverage on environmental performance, nor does it moderate the influence of company size on environmental performance.]]>
<![CDATA[PENGARUH JENJANG KARIR, MOTIVASI KERJA DAN KOMPENSASI KARYAWAN TERHADAP KINERJA KARYAWAN PADA BANK MANDIRI TASPENPASURUAN ]]>
<![CDATA[Puspita, Dyah Aruning]]>;
<![CDATA[Zulaikhah, Sitti]]>;
<![CDATA[Sudiarto, Edi]]>
<![CDATA[ Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 17 No 1 (2024): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.17 No.1 Maret 2024 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin ]]>
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DOI: 10.53651/jdeb.v17i1.486
<![CDATA[Abstract This research aims to analyze the influence of career level, work motivation, and compensation on employee performance at Bank Mandiri Taspen Pasuruan. Through a quantitative approach using multiple linear regression analysis, primary data obtained from employee questionnaires and secondary data from related literature. The research results show that career path, work motivation and compensation have a positive and significant influence on employee performance. This indicates that career development policies, high work motivation, and fair compensation are important factors that contribute to improving employee performance. Therefore, companies need to pay attention to and improve policies related to these three factors to ensure the achievement of organizational goals and overall employee satisfaction.]]>
<![CDATA[Analisis Kinerja Keuangan terhadap Nilai Perusahaan dengan Corporate Social Responsibility sebagai Variabel Moderasi ]]>
<![CDATA[Dyah Aruning Puspita]]>;
<![CDATA[Adrian Christianto]]>
<![CDATA[ Bulletin of Management and Business Vol. 2 No. 2: Oktober 2021 ]]>
Publisher : <![CDATA[Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama ]]>
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DOI: 10.31328/bmb.v2i2.157
<![CDATA[The increased company value will be a long-term goal of a company. By providing an overview of the social responsibility of the community through the Corporate Social Responsibility (CSR) program to maximize the profitability and solvency of financial performance, the company's value can be increased. The objectives of this study are to: 1) determine whether profitability affects the value of transportation companies that have been listed on the IDX in 2016-2018. 2) determine whether Solvency affects the value of transportation companies listed on the IDX in 2016-2018. 3) To find out whether CSR disclosure moderates the relationship between profitability and company value in transportation companies that have been listed on the IDX in 2016-2018. 4) To find out whether CSR disclosure moderates the relationship between company solvency and company value in transportation companies that have been listed on the IDX in 2016-2018. The results showed that profitability had a significant negative effect on firm value. Meanwhile, solvency has a significant positive effect on firm value. Meanwhile, CSR disclosure cannot moderate the relationship between profitability and firm value. CSR disclosure cannot moderate the relationship between solvency and firm value.]]>
<![CDATA[Analisis Good Corporate Governance, Media Exposure, Profitabilitas dan Pengaruhnya Terhadap Pengungkapan Emisi Karbon ]]>
<![CDATA[Dyah Aruning Puspita]]>;
<![CDATA[Melani Ariya Tanjaya]]>
<![CDATA[ Bulletin of Management and Business Vol. 3 No. 1: Maret 2022 ]]>
Publisher : <![CDATA[Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama ]]>
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DOI: 10.31328/bmb.v3i1.197
<![CDATA[The purpose of this study was to determine the effect of media exposure, profitability and corporate governance on the carbon emission disclosure. In this research , the population used is all mining companies listed on the IDX in 2018-2020. By using the sample criteria obtained 30 companies as research samples. It is known from the research result that corporate governance as proxy the size of board of commissioners has no effect on the carbon emission disclosure, while the proxy of the audit committee also has no effect on the disclosure on the carbon emission disclosure. Media exposure has significant positive effect on the carbon emission disclosure. And profitability has a significant positive effect on the carbon emission disclosure.]]>
<![CDATA[Uji Komparasi Pengaruh Good Corporate Governance, Capital Intensity, dan Kepemilikan Asing Terhadap Penghindaran Pajak Pada Bursa Efek Indonesia dan Bursa Efek Filipina ]]>
<![CDATA[Sugeng Hariadi]]>;
<![CDATA[Venantia Finny Ayuny Putri]]>;
<![CDATA[Dyah Aruning Puspita]]>
<![CDATA[ Madani: Jurnal Ilmiah Multidisiplin Vol 4, No 1 (2026): February 2026 ]]>
Publisher : <![CDATA[Penerbit Yayasan Daarul Huda Kruengmane ]]>
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DOI: 10.5281/zenodo.18257749
<![CDATA[The goal of this research was to examine the various ways that capital intensity, foreign ownership, and good corporate governance (GCG) affect tax evasion on the Indonesian and Philippine stock exchanges. Data from the property and real estate sectors of the Indonesia Stock Exchange and the Philippine Stock Exchange, Inc. in 2021–2023 were used in this research. Multiple linear regression analysis is the analytical method employed in this study, along with the independent sample t-test as a hypothesis test. According to the findings, there were variations in tax avoidance between institutional ownership, audit committee, audit quality, capital intensity, and foreign ownership.]]>
<![CDATA[Earning Management, Firm Size And Its Effect on Tax Aggressiveness With Good Corporate Governance As a Moderating ]]>
<![CDATA[Dyah Aruning Puspita]]>;
<![CDATA[Elysabet Ucy Wulandari]]>;
<![CDATA[Sugeng Hariadi]]>
<![CDATA[ International Journal of Economics Accounting and Management Vol. 2 No. 1 (2025): IJEAM - May 2025 ]]>
Publisher : <![CDATA[PT. INOVASI TEKNOLOGI KOMPUTER ]]>
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DOI: 10.60076/ijeam.v2i1.1146
<![CDATA[Tax aggressiveness is a strategy used by businesses to reduce their tax liabilities. This study is part of a quantitative investigation that looks at how aggressive activities with sound corporate governance, as a moderator, are affected by income management and company size in manufacturing firms and how this affects the IDX in the consumer goods industrial sector. The Indonesia Stock Exchange's official website, https://www.idx.co.id, provides secondary data for this study.Eleven samples listed on the Indonesia Stock Exchange were subjected to multiple linear regression analysis for data analysis in this study. According to the study's findings, tax aggressiveness is significantly impacted by sound corporate governance using an independent commissioner proxy, but it is not significantly impacted by earnings management or firm size. The association between tax aggression and productive management is not moderated by independent commissioners. In the meantime, the company's relationship to tax aggression is moderated by independent commissioners]]>
<![CDATA[Green Accounting, Carbon Emission Disclosure And Its Impact On Company Value ]]>
<![CDATA[Dyah Aruning Puspita]]>;
<![CDATA[Nadela Syahma]]>;
<![CDATA[Sugeng Hariadi]]>
<![CDATA[ International Journal of Economics Accounting and Management Vol. 2 No. 3 (2025): IJEAM - September 2025 ]]>
Publisher : <![CDATA[PT. INOVASI TEKNOLOGI KOMPUTER ]]>
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DOI: 10.60076/ijeam.v2i3.1534
<![CDATA[A company's performance achievements, which raise the company's value through an increase in stock prices on the Indonesia Stock Exchange (IDX), indicate the degree of stakeholder faith in management.. This study tries to investigate the impact of carbon emission disclosure and green accounting on corporate value. The aims of study to ascertain the impact of carbon emission disclosure and green accounting on company value. Descriptive and verification research methods were used in this quantitative investigation. The population in this study is Palm Oil Issuer Companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. And the sample used is 9 companies according to the selected criteria. Multiple regression and descriptive analysis are used in this study's analysis method. The study's findings suggest that green accounting significantly affects a company's value and that reporting carbon emissions has a significant impact on that value.This suggests that a company's worth will rise in tandem with its growing use of green accounting, and that disclosure of carbon emissions has a big impact on that value. Put another way, a company's worth tends to rise in proportion to the amount of information it discloses about its carbon emissions]]>
