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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

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.

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

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

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

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.

The Influence Of Environmental Costing, Sustainable Per-formance Measurement, and Decision Making on Sustaina-bility Management Accounting Beby Wahyu Andre; Sari Indah Setio Maria Savsavubun; Gabriella Afe Glorya; Febri Risnandia Wibowo Putri; Maria Yovita R.Pandin
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 3 (2025): August: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i3.263

This study aims to analyze the effect of Environmental Costing, Sustainable Performance Measurement, and Decision Making on Sustainability Management Accounting (SMA) in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. The research method uses a quantitative approach with a descriptive and explanatory design. The sample was determined through a purposive sampling method with the criteria of companies that consistently publish annual reports, sustainability reports, and participate in the PROPER program. The data analysis technique used multiple linear regression with classical assumption tests such as normality, multicollinearity, heteroscedasticity, and autocorrelation. The results of the study indicate that simultaneously Environmental Costing, Sustainable Performance Measurement, and Decision Making have a negative and insignificant effect on Sustainability Management Accounting. Partially, the three independent variables also did not show a significant effect on SMA. This finding indicates that these sustainability elements have not been effectively integrated into the company's management accounting system. This study shows the need to increase management commitment and develop a more structured sustainability information system in order to support strategic decision making in line with sustainability principles.

Pengaruh Integrated Reporting Quality, Capital Structure, dan Profitability terhadap Firm Value dengan Financial Transparency sebagai Variabel Mediasi Pada Perusahaan Properti yang Terdaftar pada BEI Tahun 2020-2024 Naila Syifa Azahra; Olivia Lovina Hermanto; Sinta Tri Hapsari; Chava Annastasia Candra; Maria Yovita R.Pandin
Journal of Economics, Management, and Accounting Vol 2 No 1 (2026): July: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/s1maq877

This study aims to examine the effect of Integrated Reporting Quality (IRQ), capital structure, and profitability on firm value, with Financial Transparency as a mediating variable in property companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The study employs panel data from five selected firms (SMRA, APLN, CTRA, ASRI, and LPCK), resulting in 25 observations. Data analysis is conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The direct effect results indicate that capital structure has a negative and significant effect on firm value (β = −0.262; t = 2.891; p = 0.004), while IRQ (β = 0.126; p = 0.424) and profitability (β = 0.165; p = 0.261) show no significant effect. Financial Transparency has a negative and significant effect on firm value (β = −0.651; t = 12.087; p < 0.001) but does not mediate the relationships, as all indirect effects include zero in their confidence intervals. The model explains 52.5% of variance (R² = 0.525), indicating moderate explanatory power.

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

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.

DEVELOPING AN ADAPTIVE DIGITAL FINANCE CAPABILITY FRAMEWORK FOR THE ARTIFICIAL INTELLIGENCE ERA: A NARRATIVE LITERATURE REVIEW AND THEORETICAL SYNTHESIS Berlianna Dewi Setiawan; Maria Yovita R.Pandin; Amiartuti Kusmaningtyas
Journal of Development Economics and Digitalization, Tourism Economics Vol. 3 No. 3 (2026): Juli
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jdedte.v3i3.4061

The rapid advancement of Artificial Intelligence (AI) has accelerated the transformation of digital finance, requiring organizations to develop adaptive capabilities that extend beyond technology adoption. However, existing studies provide fragmented theoretical explanations by examining dimensions in isolation. This study aims to develop an Adaptive Digital Finance Capability Framework through a Narrative Literature Review (NLR) and Theoretical Synthesis. *To systematically filter secondary data from peer-reviewed literature indexed in Scopus, Web of Science, IEEE Xplore, and ScienceDirect (2020–2025), a transparent literature selection process was implemented using modified PRISMA guidelines.* The selected papers were evaluated using thematic content analysis and coding techniques. The results reveal that adaptive digital finance capability is structurally formed by six strategic dimensions: AI Readiness, Digital Financial Literacy, Digital Trust, Digital Governance, Financial Resilience, and Dynamic Capability. By shifting the analytical lens from technology adoption toward higher-order adaptive organizational capability, this study provides an integrated conceptual framework. This framework offers practical guidance for organizations and policymakers navigating AI-driven financial disruption to achieve a sustainable competitive advantage.

Peran Pendidikan Keuangan, Tekanan Ekonomi, dan Dukungan Keluarga Dalam Meningkatkan Ketahanan Keuangan Mahasiswa Nevanda Julya Rizki; Amelia Wardatus Rizki; Hasna Khalisha Putri; Fauziyah Fadhilah; Maria Yovita R.Pandin
KENDALI: Economics and Social Humanities Vol. 3 No. 3 (2025): KENDALI: Economics and Social Sciences Humanities, Maret 2025
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/kendali.v3i3.691

Pengelolaan keuangan seringkali menjadi masalah utama bagi mahasiswa. Perilaku yang konsumtif menyebabkan mahasiswa kesulitan dalam mengatur keuangannya. Dengan demikian tentunya pendidikan keuangan sangat berperan penting dalam hal tersebut. Peran pendidikan keuangan memberikan banyak informasi terkait tata kelola keuangan mulai dari hal terkecil sekalipun. Adanya pendidikan keuangan akan membantu mahasiswa dalam menghadapi tekanan ekonomi yang terjadi akibat perilaku yang konsumtif. Selain itu, tentunya dukungan keluarga sangat berperan penting dalam pengelolaan keuangan mahasiswa karena orang tua dapat memberikan arahan dan sarannya. Dengan demikian mahasiswa dapat meningkatkan ketahanan keuangannya dan tidak menggunakan keuangannya secara berlebihan. Penelitian ini menggunakan metode deskriptif kualitatif dengan menelaah artikel serta jurnal yang telah ada. Responden pada penelitian ini, yakni mahasiswa yang sedang kesulitan dalam pengelolaan keuangannya sehingga tidak dapat mengatasi masalah tekanan ekonomi yang terjadi. Berdasarkan informasi-informasi yang telah kami telaah, pendidikan keuangan serta dukungan keluarga menjadi dorongan utama pada mahasiswa yang tengah menghadapi tekanan ekonomi, sehingga dengan demikian mahasiswa dapat meningkatkan ketahanan keuangannya di masa yang akan datang.

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