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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Riset Akuntansi dan Keuangan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Journal Research of Economics and Bussiness Populer: Jurnal Penelitian Mahasiswa International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Paradoks : Jurnal Ilmu Ekonomi Jurnal Kendali Akuntansi Amkop Management Accounting Review (AMAR) Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Manajemen Kreatif Jurnal Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Journal of Accounting, Management, Economics, and Business Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan IIJSE Moneter : Jurnal Ekonomi dan Keuangan El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital Pajak dan Manajemen Keuangan Journal of Ekonomics, Finance, and Management Studies
Hendra Harmain
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Analysis of The Application of Environmental Cost Accounting at PT. Buana Wiralestari Mas Debana Maharani, Anggun; Yenni Samri Juliati Nasution; Hendra Harmain
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 1 (2024): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i1.2467

Abstract

PT Buana Wiralestari Mas is a private company engaged in the plantation and palm oil processing plant, which is a subsidiary of PT Sinar Mas, emphasizes its responsibility to the environment by managing environmental costs arising from its operational activities. Impairment or costing is how PT Buana Wiralestari Mas recognizes environmental costs and allocates that value to environmental stewardship. Environmental costs are calculated using rupiah values that are comparable to past value practices. Overhead costs, transportation, and auxiliary materials are examples of production costs included in the presentation of environmental costs. In practice, the company has not prepared a special report on environmental costs, but has included these costs in the general financial statements. The results show that PT Buana Wiralestari Mas faces several challenges related to environmental cost accounting, including the expansion of disclosure and improvement of the cost measurement system.
Pengaruh Leverage dan Likuiditas terhadap Profitabilitas Perusahaan Asuransi Syariah di Indonesia M. Yusril Aziz; Hendra Harmain; Purnama Ramadani Silalahi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.4231

Abstract

The purpose of this research is to see how leverage (measured by Debt to Equity Ratio) and liquidity (measured by Current Ratio) affect profitability (measured by Return on Equity) in Indonesian Sharia Insurance Companies. The independent variables in this research are Debt to Equity Ratio and Current Ratio, while the dependent variable is Return on Equity. The data analyzed comes from the company's annual financial reports from 2017 to 2021. The research results show a simultaneous test result or F test of 7.129 with a sig value of 0.000. Fcount 7.129 > Ftable 2.76 with a sig value of 0.00 < 0.05 indicates that the hypothesis in this research or H1 can be accepted which states that the Debt to Equity Ratio and Current Ratio both have a significant influence on Return On Equity. The research results show that.  
Analisis Anggaran Biaya Operasional Dan Kinerja Keuangan Dalam Standar Operasional Prosedur (Sop) Perkebunan Di PTPN IV Regional I Kebun Dusun Hulu Senly Ardalena Damanik; Hendra Harmain; Tuti Anggraini
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i1.1960

Abstract

PTPN IV Regional 1 Kebun Dusun Hulu menghadapi tantangan dalam mengoptimalkan efisiensi biaya operasional untuk meningkatkan kinerja keuangan, sehingga perlu dilakukan analisis anggaran biaya operasional dan penerapan Standar Operasional Prosedur (SOP) yang efektif. Penelitian ini bertujuan untuk membahas analisis Anggaran Biaya Operasional dan Kinerja Keuangan Dalam Standar Operasional Prosedur (SOP) di PTPN IV Regional 1 Kebun Dusun Hulu. Peneliti menggunakan pendekatan kualitatif dengan studi kasus deskriptif dan analisis data perhitungan varians untuk menganalisis anggaran biaya operasional dan kinerja keuangan di PTPN IV Regional 1 Kebun Dusun Hulu. Teknik pengumpulan data yang digunakan meliputi observasi partisipan dan analisis dokumen. Disimpulkan bahwa PTPN IV Regional I Kebun Dusun Hulu berhasil mengendalikan anggaran biaya operasional secara efektif dari tahun 2022 hingga 2024, yang berdampak positif pada peningkatan kinerja keuangan. Penerapan Standar Operasional Prosedur (SOP) berperan penting dalam memastikan pengelolaan anggaran berjalan terstruktur dan akuntabel. Integrasi pengendalian anggaran yang ketat dengan SOP yang disiplin mendukung tercapainya stabilitas keuangan dan pertumbuhan profitabilitas perusahaan secara berkelanjutan. Berdasarkan keterangan dan hasil diatas, menunjukkan bahwa penerapan SOP efektif dalam memperkuat efisiensi dan akuntabilitas keuangan perkebunan negara.
Co-Authors Adelini Siagian Afifa Umami AGUNG SETIAWAN Alistraja Dison Silalahi Ananda Syahrina Ananda, Diva Aninda Zahra Aryabimo Reksapramudya atika Debana Maharani, Anggun Dede Sri Apriyanti Lombu Dharma, Budi EM Yusuf Iis Fadilla Khairunnisa Siregar Ferry Dermawan Ibnu Sholihin Iga Dwi Wardanah Intan Zhafirah Rizqi Kamilla Ganing Adzani Khairil Fitrah Harahap Khairul Hasanah Laylan Syafina Lumban Aritonang M. Putra Abdul Rozak Barus M. Reza Shah Fahlevi Lubis M. Yusril Aziz M.Lathief Nasution Muammar Khadafi Muammar Khaddafi Muhammad Lathief Ilhamy Nasution Muhammad Reza Mahendra Muhammad Syahbudi Muhammad Zauki Hafiezh Munadya Puteri Andisty Murdifin Azhar Nanda Dian Tama Nirwana, Nirwana Afiah Hidayati NUR AHMADI BI RAHMANI Nur Ainun Nuri Aslami Nurlaila Nurwani Nurwani Nurwani Nurwani, Nurwani Purnama Ramadani Silalahi Rahmat Daim Harahap Rahmi Pamela Putri Rahmi Syahriza Raudhah Jannatun Rico Nur Ilham Ridwan Zulmi Rispa Amelia Salwa Fadhillah Senly Ardalena Damanik Sharifah Norhaliza Siti Anis Nadia Abu Bakar Siti Nurhaliza Siti Nurhalizah Lubis Sugianto Suhaila Zahra Lesmana Sylviana Siregar Tambunan, Khairina Tri Agustin Ritonga Tuti Anggraini Wahyu Syarvina Wardatussyfa Wardatussyfa Wira Syahdani Yenni Samri Juliati Nasution Yenni Samri Juliaty Nasution