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All Journal Journal of Economic, Bussines and Accounting (COSTING) JURNAL LENTERA BISNIS Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Innovative: Journal Of Social Science Research Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Journal of Innovative and Creativity Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Simki Economic
Riky Sai Maruli
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PENGARUH GREEN HUMAN RESOURCE MANAJEMEN DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN RUMAH SAKIT ADVENT BANDAR LAMPUNG Philip Morris Sihombing; Lorina Siregar Sudjiman; Riky Sai Maruli
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 2 No. 3 (2025): Mei
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v2i3.4360

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Green Human Resource Management (GHRM) dan Disiplin Kerja terhadap Kinerja Karyawan di Rumah Sakit Advent Bandar Lampung. Penelitian ini dilakukan dengan menggunakan pendekatan kuantitatif dan metode purposive sampling, di mana sampel yang digunakan sebanyak 40 responden dari 628 total populasi. Sampel ditentukan dengan kriteria tertentu, seperti jam kerja, kepatuhan terhadap peraturan, ketepatan waktu, dan standar kedisiplinan. Temuan penelitian menunjukkan bahwa GHRM dan disiplin kerja tidak berpengaruh secara signifikan terhadap kinerja karyawan, baik secara terpisah maupun bersama-sama. Hal ini mengindikasikan bahwa kedua variabel yang disebutkan di atas tidak dapat menjelaskan secara memadai peningkatan produktivitas karyawan dalam konteks penelitian ini. Penelitian ini mengimplikasikan bahwa organisasi harus mengevaluasi kembali efektivitas langkah-langkah yang telah diterapkan dan mendukung inisiatif lain untuk meningkatkan produktivitas SDM.
FROM LIABILITY TO SUSTAINABILITY: HOW COST OF DEBT AND AUDIT COMMITTEE CHARACTERISTICS DRIVE GREEN INNOVATION? Manik, Sheren Mey Line Br; Siagian, Valentine; Maruli, Riky Sai
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.2067

Abstract

This study aims to investigate the impact of the cost of debt and audit committee characteristics on green innovation. The successful implementation of green innovation in the modern era has become essential for improving the overall quality of the sustainable environment. This study focuses on a sample of industrial sector entities listed on the Indonesia Stock Exchange that issued sustainability reports during the 2021–2022 period. Logistic regression analysis is employed as the primary analytical method. The findings reveal that the cost of debt and the characteristics of the audit committee do not significantly influence green innovation. This outcome may be explained by the limited data availability regarding the extent of research and development disclosures provided by industrial firms. The study aims to contribute meaningful insights to encourage listed industrial companies on the Indonesia Stock Exchange to enhance the comprehensiveness of their sustainability-related innovation disclosures.
Pengaruh Capital Intensity Dan Transfer Pricing Terhadap Tax Avoidance (Di Perusahaan Terindeks Kompas 100 Pada Tahun 2021) Putri Yohan, Lidya Monalisa; Waty, Lenita; Sai Maruli, Riky
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.9667

Abstract

Sebagai salah satu aliran pendapatan utama Negara, industri pajak memainkan peran penting. Untuk memaksimalkan potensi penerimaan pajak yang harus dikumpulkan Negara, pemerintah telah menerapkan sejumlah peraturan untuk mengawasi sistem perpajakan Indonesia. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana intensitas kapital dan transfer pricing dapat mempengaruhi penghindaran pajak  tahun 2021 pada perusahaan terindeks kompas 100. Laporan tahunan adalah sumber data penelitian, dan metodologi penelitian kuantitatif digunakan. Sumber datanya adalah 100 perusahaan yang terpilih sampelnya menggunakan pendekatan purposive sampling dan masuk dalam indeks kompas 100 di Bursa Efek Indonesia (BEI) tahun 2021. Analisis regresi berganda, asumsi klasik, dan analisis deskriptif semuanya digunakan dalam penelitian ini. Menurut temuan penelitian Intensitas kapital tidak memiliki dampak yang terlihat pada penghindaran pajak. Penghindaran pajak tidak banyak dipengaruhi oleh transfer pricing. Selain itu, pada tahun 2021, transfer pricing tidak memiliki dampak yang nyata terhadap penghindaran pajak pada bisnis yang termasuk dalam indeks kompas 100.
Green Accounting sebagai Pilar ESG: Peran Green Accounting dalam Mewujudkan CSR yang Akuntabel Riky Sai Maruli
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.7633

Abstract

This study explores the role of green accounting as a foundation for accountability in implementing Corporate Social Responsibility (CSR) within the Environmental, Social, and Governance (ESG) framework. The research focuses on companies in Indonesia that actively integrate ESG principles into their business practices. The core problem addressed in this study is the lack of empirical understanding of how green accounting contributes to transparent and accountable CSR reporting, particularly in emerging economies where regulatory frameworks are still evolving. The objective is to investigate the extent to which green accounting practices support sustainable reporting and organizational decision-making. Employing a qualitative descriptive method, this research utilizes in-depth interviews with key informants, including financial managers, CSR officers, and environmental accountants from two companies implementing ESG-based strategies. The findings reveal that green accounting not only enhances the transparency of environmental performance but also facilitates internal collaboration, data-based decision-making, and risk mitigation. Challenges identified include the absence of standardized national guidelines, limited human resource competence, and the risk of greenwashing. However, the integration of digital technologies in reporting processes significantly improves the efficiency and reliability of sustainability disclosures. This research contributes new empirical insights into the practical application of green accounting in a developing country context and provides recommendations for policy enhancement, organizational capacity building, and ethical sustainability reporting systems. In conclusion, green accounting emerges as a strategic and operational tool that strengthens CSR accountability and supports the long-term sustainability goals of corporations.
Peran Green Environment Audit Dan Pencegahan Pencemaran Atau Kerusakan Lingkungan Hidup Terhadap Pembangunan Berkelanjutan Michael Raydiene; Lorina Siregar Sudjiman; Riky Sai Maruli
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2602

Abstract

Penelitian dibuat untuk menganalisis peran Green Environment Audit Dan Pencegahan Pencemaran Atau Kerusakan Lingkungan Hidup Terhadap Pembangunan Berkelanjutan. Dengan menggunakan pendekatan kuantitatif, data diperoleh sebanyak 31 responden karyawan auditor pada PT. NEC Indonesia menggunakan kuesioner berdasarkan skala likert. Analisis data diolah menggunakan SPSS untuk menguji validitas, reabilitas, serta pengaruh antar variabel melalui uji T dan uji F. Hasil penelitian menunjukan bahwa GEA berpengaruh signifikan terhadap pembangunan berkelanjutan. Dan juga, pencegahan pencemaran atau kerusakan lingkungan terbukti signifikan mempengaruhi pembangunan berkelanjutan. Uji simultan menegaskan bahwa kedua variabel tersebut secara bersamaam memiliki pengaruh signifikan terhadap pembangunan berkelanjutan
Pengaruh Penerapan ISO140001 Tingkat Resiko dan Likuiditas terhadap Profitabilitas Perusahaan Jasa dan Perhotelan di BEI 2019-2023 Nurdiani, Fuji; Hutabarat, Francis; Maruli, Riky Sai
Jurnal Simki Economic Vol 9 No 1 (2026): Volume 9 Nomor 1 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v9i1.1540

Abstract

This study seeks to examine the influence of ISO 14001 implementation, risk level, and liquidity on the profitability of service and hotel companies listed on the Indonesia Index (BII) Exchange during the 2019–2023 period. The research applies a quantitative approach using multiple linear regression analysis. Research variables include the implementation of ISO 14001, risk level (DER), liquidity (CR), and profitability (ROA). The research sample consisted of 90 observations over five years. The findings indicate that collectively the three independent variables do not significantly influence profitability, as shown by a significance value of 0.089 (> 0.05). Individually, each independent variable also demonstrates no significant effect on profitability. Furthermore, the R² value of 0.0725 suggests that the model explains only 7.25% of the variation in profitability. These findings indicate that profitability is more influenced by other external and operational factors outside the research model.
Co-Authors Brenda Ernsky Palar Cecilia Yolanda Silitonga Daniel Luther Somopawiro Francis Hutabarat James Sylvanus Uly Reke Juwina Br Perangin Angin Krista Sinaga Lenita Waty Lorina Siregar Sudjiman Manik, Sheren Mey Line Br Michael Raydiene Nurdiani, Fuji Olivia Fransisca Moniaga Pangaribuan, Hisar Philip Morris Sihombing Putri Yohan, Lidya Monalisa Simanjuntak, Gilbert Billy Dionisius Susanti, Mila Valentine Siagian