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Penerapan Green Accounting Terhadap Profitabilitas Umkm Tahu Di Surabaya Nabila Febriyana; Refi Tri Anika; Vivi Armadhani; Maria Yovita R.Pandin
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 3 (2023): Agustus : Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v2i3.993

Abstract

The purpose of this research is to find out how the profitability of UMKM Tofu producers in Surabaya is affected by green accounting. The research data was collected through interviews and surveys to research locations using a qualitative descriptive methodology. The findings show that most UMKM Tofu factories in Surabaya are aware of their lack of knowledge about green accounting and lack of environmental awareness. Due to the high cost of production, the majority of Tofu MSMEs are aware of the shortage of wastewater treatment tanks. As a result, UMKM Tahu deliberately build factories near rivers to dispose of liquid waste without being processed first.
PENGARUH KINERJA PERUSAHAAN TERHADAP SUSTAINABILITY FINANCE PADA PT. HM SAMPOERNA Tbk Erlina Dinda Safitri; Esther Tioma Nauly Pardede; Maria Yovita R.Pandin
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 1 No. 4 (2023): AGUSTUS : JURNAL ILMIAH DAN KARYA MAHASISWA
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jikma.v1i4.485

Abstract

Penelitian ini diharapkan dapat melihat dampak pelaksanaan organisasi terhadap dukungan keuangan di perusahaan HM Sampoerna Istansi bersangkutan . Eksekusi organisasi diperkirakan menggunakan return on resources (ROA), return on value (ROE), Net Benefit to Deals (NPS), dan Manageability Money. Metode yang digunakan dalam ulasan ini dicoba berdasarkan anggapan dan spekulasi tradisional. Eksplorasi ini menggunakan strategi relaps lurus yang berbeda untuk mengtes spekulasi. Konsekuensi dari investigasi menunjukkan bahwa pelaksanaan organisasi berdampak pada keuangan pemeliharaan di perusahaan HM Sampoerna Istansi bersangkutan . Hal ini menunjukkan bahwa semakin baik pameran organisasi maka semakin besar pula scor dukungan keuangan yang dapat diciptakan. Mengingat tes anggapan gaya lama yang dilakukan, sangat mungkin diperiksa bahwa informasi yang digunakan dalam ulasan memiliki atribut yang memenuhi praduga kebiasan, heteroskedastisitas , dan multikolinearitas . Oleh karena itu, penelitian ini bermaksud untuk melihat dampak pelaksanaan organisasi terhadap keuangan pemeliharaan di perusahaan HM Sampoerna Istansi bersangkutan masa 2017-2021 .
Pengaruh Tipe Perusahaan, Ukuran Perusahaan dan Profitabilitas terhadap Laporan Keberlanjutan Interaktif (Studi Kasus PT Askrindo) Mufidah Sahla Oktavianty; Adelia Febriana; Maria Yovita R.Pandin
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.9189

Abstract

This study aims to examine how the voluntary disclosure of interactive sustainability reporting is affected by the size, profitability, and type of credit companies listed on the Indonesia Stock Exchange between 2022 and 2023. This analysis uses secondary data, including sustainability reports and financial statements for fiscal years 2022-2023. PT Askrindo, which operates in insurance or other credit companies, is used as a benchmark for comparison in this report. The independent factors in this study are company type, company size, and profitability, with the natural logarithm of total assets for company size, return on assets (ROA) for profitability, and industry group classified as low profile and high profile as examples of independent variables. Sustainability reporting is the dependent variable used. This study uses a descriptive quantitative design and multiple linear regression models in data processing and analysis. The results of the multiple linear regression model show that company size does not affect sustainability reporting, but industry type and profitability have a significant effect.
Capital Assets Analysis Pricing Model as a Basis for Investment Decisions Investment in Shares of PT Mustika Ratu and PT Multi Indocitra Listed on the IDX Period 2022 Dika Chandra Laili; Rosa Devina; Khansa Tsabita; Maria Yovita R.Pandin
International Journal of Economics and Management Research Vol. 3 No. 1 (2024): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i1.157

Abstract

In investing, prospective investors' astuteness in exploring and processing information will be used as a decision-making tool for investing which will determine how much risk and profit they will obtain in the future. This research aims to determine the magnitude of profits and risks and classify efficient and inefficient shares by applying the Capital Asset Pricing Model method to cosmetics sub-sector companies listed on the IDX. The method used in the research is a qualitative method with quantitative data, in the form of a list of the latest stock prices, interest rates, and the Indonesian Sharia Stock Index sourced from the official website of the Indonesian Stock Exchange, Yahoo Finance, and Bank Indonesia.
Pengaruh Diversifikasi Portofolio Terhadap Ketahanan Keuangan Individu Di Masa Krisis Ekonomi : Studi Kasus Pada Investor Ritel Di Surabaya Selama 2019-2024 Ayu Asari; Marcella Aullia Jayadi; Uhti Noer Choliza Safitri; Maria Yovita R.Pandin
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 1: Desember 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i1.6116

Abstract

This study aims to analyze the effect of portfolio diversification on individual financial resilience, especially among retail investors in Surabaya, during the 2019-2024 economic crisis period. Portfolio diversification is an investment strategy used to reduce risk through asset allocation in various investment instruments. A quantitative method with a descriptive approach was used in this study, involving 50 student retail investors as samples. Data were collected through questionnaires and analyzed using simple linear regression. The results show that there is a positive and significant relationship between portfolio diversification and financial resilience, with a correlation value (R) of 0.589 and a coefficient of determination (R Square) of 34.7%. This means that portfolio diversification contributes to financial resilience by 34.7%, while the rest is influenced by other variables. The F test shows a significance value of 0.000 <0.05, which means that the alternative hypothesis is accepted, so that portfolio diversification has a significant effect on financial resilience. This research provides insight that diversification is an important strategy for retail investors to maintain their financial stability during times of crisis.
Manajemen Risiko Investasi Untuk Mempertahankan Ketahanan Keuangan Di Tengah Volatilitas Pasar Dela Wahyu Putri Awanda; Sevira Pahlevi Santoso; Maria Yovita R.Pandin
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6046

Abstract

This research examines the impact of market volatility on investors' financial resilience and highlights the importance of investment risk management in maintaining financial resilience amid market volatility. Findings from 50 previous researchers show that sharp price fluctuations can undermine financial stability, especially for less experienced investors, and that investors in emerging markets are more vulnerable to speculative activity. To maintain financial resilience, effective risk management strategies are key. The research identified six key strategies: portfolio diversification, implementing stop-loss orders, rebalancing, dollar cost averaging (DCA), analyzing and managing risk through derivative instruments, and hedging. Each of these strategies has proven to help investors reduce risk, preserve capital, and cope with adverse market fluctuations. As such, a holistic risk management approach is necessary to protect financial resilience amidst increased market volatility.