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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Dinamika Akuntansi Kinerja: Jurnal Ekonomi dan Manajemen Jurnal Akuntansi dan Bisnis JURNAL LENTERA BISNIS Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Pendidikan dan Konseling JASF (Journal of Accounting and Strategic Finance) Accounting Global Journal Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Global Financial Accounting Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian kepada Masyarakat Nusantara Civitas Ministerium: Jurnal Pengabdian Kepada Masyarakat JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Prima Abdika: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Raflesia Akuntansi Tridharmadimas: Jurnal Pengabdian Kepada Masyarakat Jayakarta Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan EKONOMIKA45 Rahmatan Lil’alamin Journal of Community Services (RLA) Jurnal Manajemen dan Pemasaran Jasa JOEL: Journal of Educational and Language Research Mandiri: Jurnal Akuntansi dan Keuangan Innovative: Journal Of Social Science Research Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Journal Accounting International Mount Hope Economic and Education Journal (Ecoducation) Jurnal Riset Mahasiswa Akuntansi Ecoducation Jurnal Akuntansi Kontemporer Jurnal Analisis Bisnis Ekonomi Journal of Current Studies in SDGs Journal of Current Studies in SDGs
Diah Agustina Prihastiwi
Universitas Tidar, Magelang, Indonesia
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

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ANALISIS PENILAIAN PERUSAHAAN DENGAN MENGGUNAKAN RASIO PROFITABILITAS DAN ECONOMIC VALUE ADDED (EVA): (Studi Kasus pada PT Alam Sutera Realty Tbk yang terdaftar di Bursa Efek Indonesia Periode 2017-2021) Alifia Qothrun Nada; Diah Agustina Prihastiwi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 6 (2022): November 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i6.298

Abstract

This study aims to analyze the financial performance of PT Alam Sutera Realty Tbk for the period 2017-2021 by using the profitability ratio (ROI parameter) and the economic value added (EVA) method. The type of research used is descriptive research with a quantitative approach. The object of this research is a company listed on the IDX, PT Alam Sutera Realty Tbk for the period 2017-2021. The results indicate that the results of measuring financial performance using profitability ratios with ROI parameters as a whole can be said to be good because the average value is positive, which is 2.35%. While the measurement results using the EVA method show a positive average value, which is Rp. 12.074.826-, which means the company has succeeded in creating added value, although in certain years it has decreased.
PERBANDINGAN KINERJA KEUANGAN PT. KERETA API INDONESIA (PERSERO) PADA SAAT DAN SEBELUM PANDEMI COVID 19 DENGAN MENGGUNAKAN RASIO PROFITABILITAS Alvin Saputra Nur Iswara; Diah Agustina Prihastiwi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 1 (2023): January 2023
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i1.376

Abstract

This research was conducted with the aim of comparing the financial performance of PT. Kereta Api Indonesia using profitability ratio analysis. The period under study includes 2 years during and before the Covid 19 pandemic, namely in 2018 – 2021. This research was carried out by collecting financial statement data including balance sheets and income statements for 2018 – 2021 which were accessed through the Indonesia Stock Exchange. This research makes use of secondary resources and a descriptive analysis of comparisons. The profitability ratio, which includes the Net Profit Margin, Gross Profit Margin, Return on Assets, and Return on Equity, were employed as an analytical tool in this investigation. A comparison of the company's financial performance before and after the Covid-19 outbreak reveals a considerable difference, as measured by profitability ratios.
Adaptive Floating Fiber Embankment Technology for Tidal Flood Mitigation in Coastal Areas: A Sustainable Infrastructure Approach Toward SDG 11 and SDG 13 Diah Agustina Prihastiwi; Syahrani Wangi Puspita
Journal of Current Studies in SDGs Vol. 3 No. 2 (2027): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.2.173

Abstract

Objective: Coastal tidal flooding is an increasing challenge in Indonesia due to sea-level rise, land subsidence, and climate change. This study aims to evaluate the performance of floating fiber embankment technology as an adaptive infrastructure solution for tidal flood mitigation and its contribution to Sustainable Development Goals (SDGs), particularly SDG 11 and SDG 13.  Method: The study used numerical simulation and laboratory experiments to analyze the structural behavior of floating fiber embankments under hydrostatic pressure. ANSYS software was applied to evaluate stress, strain, and deformation, while physical model testing was conducted to validate simulation results. Results:  The results showed that the floating fiber embankment has good stability and adaptive capability. The simulation produced maximum stress of 8.231 × 10⁶ Pa, strain of 0.00045 m/m, and deformation of 0.0043 m, while laboratory testing resulted in similar values with stress of 8.210 × 10⁶ Pa, strain of 0.00044 m/m, and deformation of 0.0041 m. Novelty: The study introduces an adaptive floating fiber embankment concept as a sustainable coastal protection solution. Unlike conventional static structures, this technology can adjust to tidal changes and support climate-resilient infrastructure development aligned with SDG 11 and SDG 13.
Unveiling The Impact of Collaboration-Oriented Culture on the Sustainability Report Quality: The Role of Stakeholder Pressure Diah Agustina Prihastiwi; Atika Atika; Ari Nurul Fatimah; Evy Rahman Utami
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 2 (2025): JASF (Journal of Accounting and Strategic Finance) - December 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i2.654

Abstract

Purpose: This research attempts to reveal how a team-centric culture impacts the quality of sustainability reports and how stakeholder pressure influences those linkages. Method: This study employs a quantitative methodology. The research sample comprised 64 energy industry companies from 2020 to 2024. Based on the purposive sampling employed, this research consists of 56 energy companies (260 observations). Secondary data from annual reports and corporate sustainability reports were utilised. The data were processed using STATA software. Findings: The findings show that energy companies that prioritise human capital development do not impact on the quality of sustainability reports, according to the fixed effect estimate model. Furthermore, pressure from institutional shareholders does not persuade companies to generate better sustainability reports. This finding aligns with other types of stakeholder pressure, both from creditors and employees. Other findings suggest that only company age can be an indicator of companies producing better-quality sustainability reports. Furthermore, several estimation models found that company size and profitability (return on assets) play a role in encouraging better-quality sustainability reports. Implications: The research findings indicate that all energy companies in Indonesia have not yet used assurance services to verify the information included in their sustainability reports. The findings provide practical implications for regulatory bodies, including the Indonesian Financial Accounting Standards Board-Institute of Indonesia Chartered Accountants (IAI) and the Financial Services Authority (OJK), regarding sustainability report verification regulations to minimise negative narcissism practices. Novelty/Value: This study focuses on the quality of the sustainability report related to the company's culture. Based on the theoretical perspective, this study uses institutional theory and stakeholder theory. Additionally, this study took into account the moderating effect of stakeholder pressure, which might have an impact on managerial choices.
Adaptive Floating Fiber Embankment Technology for Tidal Flood Mitigation in Coastal Areas: A Sustainable Infrastructure Approach Toward SDG 11 and SDG 13 Diah Agustina Prihastiwi; Syahrani Wangi Puspita
Journal of Current Studies in SDGs Vol. 3 No. 2 (2027): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.2.173

Abstract

Objective: Coastal tidal flooding is an increasing challenge in Indonesia due to sea-level rise, land subsidence, and climate change. This study aims to evaluate the performance of floating fiber embankment technology as an adaptive infrastructure solution for tidal flood mitigation and its contribution to Sustainable Development Goals (SDGs), particularly SDG 11 and SDG 13.  Method: The study used numerical simulation and laboratory experiments to analyze the structural behavior of floating fiber embankments under hydrostatic pressure. ANSYS software was applied to evaluate stress, strain, and deformation, while physical model testing was conducted to validate simulation results. Results:  The results showed that the floating fiber embankment has good stability and adaptive capability. The simulation produced maximum stress of 8.231 × 10⁶ Pa, strain of 0.00045 m/m, and deformation of 0.0043 m, while laboratory testing resulted in similar values with stress of 8.210 × 10⁶ Pa, strain of 0.00044 m/m, and deformation of 0.0041 m. Novelty: The study introduces an adaptive floating fiber embankment concept as a sustainable coastal protection solution. Unlike conventional static structures, this technology can adjust to tidal changes and support climate-resilient infrastructure development aligned with SDG 11 and SDG 13.
Co-Authors A'innisa Nurjannah Afandi Afandi Alifia Qothrun Nada Alvin Saputra Nur Iswara Amalia Nessa Arlinda Aosiliana, Putri Ari Nurul Fatimah Astutik, Erni Puji Atika Atika Ayuk Yuliana Bondan Nugroho Diah Agustina Prihastiwi Dyah Paramita Eka Putri, Meylisa Erni Puji Astutik EVY RAHMAN UTAMI Fatimah, Ari Nurul Fatimah, Ari Nurul Febri Setiyawan Fitria Rahmawati Iswara, Alvin Saputra Nur Khanin Naima Lena Islamiyatun Maharani Galuh Pitaloka Rayi Pangesti Mahfud Sholihin Martania Dwi Hapsari Niken Prasetyowati Niken Prasetyowati Nilasari, Ayunda Putri Nugraheni, Agustina Prativi Nurjannah, A'innisa Octavia Lhaksmi Pramudyastuti Pradita, Sonya Diah Pramudyastuti, Octavia Lhaksmi Pratiwi, Rosyta Puspitasari, Fenny Puspitasari, Hesti Putri Pangestu, Septiana Qothrun Nada, Alifia Retnosari Retnosari Retnosari Siti Afidatul Khotijah Siti Arifah Sonya Diah Pradita Suci Nasehati Sunaningsih Sujono, Jonathan Vittorio Ega Suryatimur, Kartika Pradana Syahrani Wangi Puspita Taufiq Khaerudin Tri Setiawati Umi Salamah Vita Irawati Yeni Winatasari Yulida Army Yulida Army Nurcahya Yunita Setianingsih Zulfatun Nisa’