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All Journal Jurnal Keuangan dan Perbankan KEMBARA Jurnal Manajemen Pendidikan SAR (Soedirman Accounting Review): Journal of Accounting and Business Wahana : Tridarma Perguruan Tinggi Seminar Nasional Lahan Suboptimal JUPE : Jurnal Pendidikan Mandala Pena Literasi Journal of Contemporary Accounting INDONESIA: Jurnal Pembelajaran Bahasa dan Sastra Indonesia Journal of Economics and Business UBS Indonesian Collaboration Journal of Community Services (ICJCS) Jurnal Ilmiah Buana Bastra: Bahasa, Susastra, dan Pengajarannya Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Belajar Bahasa : Jurnal Ilmiah Program Studi Pendidikan Bahasa dan Sastra Indonesia JIMEKA
Indayani Indayani, Indayani
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Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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Journal : JIMEKA

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BIAYA KARBON, BIAYA LIMBAH DAN DAMPAKNYA PADA BIAYA MODAL: KASUS DI INDONESIA Angraini, Kiki; Indayani, Indayani; Mulyany, Ratna
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 3 (2025): Agustus 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i3.34673

Abstract

Green economy policy No. 21 of 2022 concerning the Implementation of Carbon Economic Values has become a necessity in Indonesia. Environmental damage arising from greenhouse gas emissions requires companies to take responsibility and establish strategies to combat and mitigate negative impacts. Carbon costs and waste costs are corporate policy instruments that can encourage greenhouse gas emission reductions. This study investigates the effect of carbon costs and waste costs on the cost of capital in companies listed on the Indonesia Stock Exchange. The population in this study consisted of 912 manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2023. Secondary data sources were from company sustainability reports. The sample selection technique used purposive sampling. The research sample consisted of 85 companies with a total of 255 observations over 3 years. This study used Structural Equation Model-Partial Least Square (SEM-PLS) version 4.0 analysis. The results indicate that waste costs affect the cost of capital, while carbon costs do not. While carbon costs can influence a company's strategic decisions, their impact on the cost of capital is not always significant, especially in sectors not subject to strict emissions regulations. While waste costs indicate that poor waste management can potentially increase capital costs, good management can reduce these costs by reducing corporate risk.
KEBERLANGSUNGAN USAHA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA SEBELUM DAN SELAMA PANDEMI COVID-19 Salsabila, Nisa; Indayani, Indayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i2.21264

Abstract

This study aims to analyze and compare how business continuity in insurance companies before and during the Covid-19 pandemic using the Springate (S-Score) method. This research employed quantitative descriptive method. The research population is insurance companies listed on the Indonesia Stock Exchange (IDX) in 2016-2021, with a total population of 16 companies. The sampling method used is non-probability sampling using saturated sampling in order to obtain as many as 16 research samples. The research data uses secondary data obtained from the documentation of financial statements found on the Indonesia Stock Exchange (IDX) web page. Analysis of the data used in the form of descriptive statistical tests and paired sample t-test using SPSS 26 data application. The results of the study explain that there are several companies that have been in a healthy condition since the beginning of the 2016-2021 period. There are also companies that have been in bankruptcy since the beginning of the 2016-2021 period, while other companies fluctuate every period. After the paired sample t-test was carried out, the results show that there are differences in the business continuity of insurance companies before and during the Covid-19 pandemic.
ANALISIS PENERAPAN GOOD GOVERNANCE PADA PELAPORAN DAN PERTANGGUNGJAWABAN DANA DESA DI KECAMATAN PEUSANGAN KABUPATEN BIREUEN Rahmah, Syarifah; Indayani, Indayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

The purpose of this research is to see how the village government and village communities apply the principles of village financial management in reporting and accountability of village funds, as the implementation of good governance in several villages in Peusangan District, Bireuen Regency. The method used in this research is descriptive qualitative using interviews. Interviews were conducted with parties from the District, representatives of the village community, and village government, such as the Keuchik, the Village Secretary, the Head of Financial Affairs, the Representative of the BPD (Village Consultative Body) / Tuha Peut. The results of this study indicate that the application of the principles of village financial management in reporting and accountability of village funds in Peusangan District, Bireuen Regency has been implemented, but not yet fully implemented to the maximum.
Co-Authors Abda Abda Afrianus Lapu Agung Pramujiono Angraini, Kiki Anita Setyawati Apriyani, Eka Ardhianti, Mimas Azmi, Bahauddin Budiyoni, Eko Cinta, Lara Erise Anggraini, Erise Faidatul Afiyah, Roudhotul Fifi Yusmita Hasanah, Sari Nida’ul Hasibuan, Fadhil Robih Zakwan Hendro Januandi Sani, Laurensius Henricus , Henricus Henricus Supriyanto, Henricus Supriyanto Isgiyata, Jaka Izzal, Fitriatul Jamlean, Agustin Clarita lili, liliaryakemuning Mahfud Mahfud Maschamah, Rahmaningrum Melizubaida Mahmud Meuthia, Putri Zidni Ayu Meutia, Rita Mirna Indriani Muslem, Ari Oktaviani Oktaviani Permana, Yudisti Prayigo Prawoto, Eko Cahyo Putri, Cut Eka Rosnika Putri, Jeni Angela Radia Hafid Ratna Mulyany, Ratna Riha Dedi Priantana RM, Mugtafillah Ryanda Saputra, Ryanda Salsabila, Nisa Salsabila, Sabrina SITI HERLINDA Sri Budi Astuti, Sri Budi Sri Utaminingsih Sudirman Sudirman Syarifah Rahmah, Syarifah Ulya, Vidia Isma Yuli Yanti Yulianti Yulianti Yulistin, Eka Zuraida Zuraida